Air transport electronic ticket itinerary of fully digitalized e-invoices——full analysis of hot questions

The State Taxation Administration, the Ministry of Finance, and the Civil Aviation Administration of China jointly issued the Announcement on Promoting the Use of Fully Digitalized E-Invoices for Civil Aviation Passenger Transport Services, clarifyingStarting December 1, 2024,Promoting the use of fully digitalized e-invoices in China's civil aviation passenger transport services—Electronic invoice (Air Transport Electronic Ticket Itinerary).Related hot Q&A as follows ↓

I. What is the background for promoting the use of fully digitalized e-invoices for civil aviation passenger transport services?

In 2021, the General Office of the CPC Central Committee andThe "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the State Council General Office requires:Orderly advance the electronification of invoices in railways, civil aviation, and other fields. To implement the above requirements and promote the use of fully digitalized e-invoices, the State Taxation Administration, the Ministry of Finance, and the Civil Aviation Administration of China jointly issuedAnnouncement of the State Taxation Administration, the Ministry of Finance and the Civil Aviation Administration of China on Promoting the Use of Fully Digitalized Electronic Invoices for Civil Aviation Passenger Transport Services (No. 9 of 2024).Promoting the use of e-invoices (air transport electronic ticket itineraries, hereinafter referred to as electronic itineraries) for civil aviation passenger transport services will effectively reduce invoice usage costs, improve invoice management and usage efficiency, and meet the need of the general public to conveniently obtain electronic itineraries.

II. How do air transport enterprises or agency enterprises issue and pay electronic itineraries to passengers?

PassengersWithin 180 days after all itineraries of the purchased air ticket are completed,Electronic itineraries can be applied for through the official website, mobile client, service phone, and other channels of air transport enterprises or agency enterprises, excluding additional services such as refunds, seat selection, and excess baggage;For those exceeding 180 days,Execute according to the agreement between the passenger and the air transport enterprise. Electronic itineraries are temporarily not supported for passengers purchasing international and Hong Kong, Macao, and Taiwan air passenger transport services.

Air transport enterprises or agency enterprises issue electronic itineraries truthfully based on the purchaser name, unified social credit code, and itinerary information provided by passengers,And delivering the electronic itinerary to passengers through the official website, mobile client download, or email.

III. What is the "insurance fee" listed on the electronic itinerary?

The insurance premium isRefers to the fee paid by passengers to insurance institutions for purchasing electronic comprehensive aviation passenger insurance when purchasing domestic civil aviation passenger transport services.The total column of the electronic itinerary is the total price of the electronic itinerary excluding the insurance fee.

IV. After the promotion of electronic itineraries, can paper itineraries still be used for reimbursement, posting, and tax deduction?

Passengers who need reimbursement and booking shall obtain an electronic itinerary or other invoice as required;If the purchaser is a VAT general taxpayer, the input tax amount for purchasing domestic civil aviation passenger transport services shall be determined according to the VAT amount indicated on the electronic itinerary or VAT special invoice.

Note:To maintain a smooth transition, forFlight date before September 30, 2025paper air transport electronic ticket itinerary (hereinafter referred to as the paper itinerary), passengers can still use this paper itinerary for reimbursement and booking, and the purchaser can still determine the input tax amount in accordance with the provisions of Article 6, Item 1, Point 2 of the Announcement of the Ministry of Finance, State Taxation Administration, and General Administration of Customs on Policies for Deepening VAT Reform (No. 39 of 2019).

V. What services do tax authorities provide to taxpayers and passengers regarding electronic itineraries?

Tax authorities transmit electronic itineraries synchronously to buyers through the tax digital account of the e-invoice service platform (hereinafter referred to as the tax digital account). Buyers can use the tax digital account to query, verify, download, print, and confirm the use of electronic itineraries,Can also viaNational VAT Invoice Verification Platform(https://inv-veri.chinatax.gov.cn) for verification.Passengers can query and download the electronic itinerary through the personal invoice folder in the Individual Income Tax App.

Six, After a VAT general taxpayer issues or obtains an electronic itinerary, how should the VAT filing form be filled out?

The amount and tax amount of electronic itineraries issued by a general VAT taxpayer shall be filled inAnnex (I) to the VAT and Surcharge Tax Return (Details of Current Period Sales)In columns 3 to 4, under the "Issue Other Invoices" section.

For the input tax amount of electronic itineraries claimed for deduction by a general taxpayer, when filing taxes, it shall be filled inAnnex (II) to the VAT and Surcharge Tax Return(Current period input tax details) in the relevant column of "certified and conforming special VAT invoices".

Where a general VAT taxpayer has already used an electronic itinerary for VAT filing deduction, after the invoicer initiates the red-letter reversal process, the correspondingRed-Letter Invoice Information Confirmation FormThe listed VAT amount is filled inAnnex (II) to the VAT and Surcharge Tax Return (Details of Current Period Input Tax)Column 20, "Input tax amount specified in the Red-Letter Special Invoice Information Form."

Seven, How to reimburse and post an electronic itinerary?

If a taxpayer obtains an electronic itinerary for reimbursement and booking, it shall implement in accordance withNotice of the Ministry of Finance and the National Archives Administration on Regulating the Reimbursement, Booking and Archiving of Electronic Accounting Vouchers (Cai Kuai [2020] No. 6), Measures for the Management of Accounting Archives (Order No. 79 of the Ministry of Finance and the National Archives Administration), Specification for Accounting Informatization Work (Cai Kuai [2024] No. 11), Basic Functions and Service Specifications for Accounting Software(Cai Kuai [2024] No. 112) and the Ministry of Finance's provisions on the accounting data standards for electronic vouchers.

Source: State Taxation Administration

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