[Bookmark] Railway Electronic Invoice Operation Guide

From November 1，Nationwide railway passenger transport promotes fully digitalized electronic invoice services，Where is the railway e-invoice entry point? How are e-invoices issued? How are they reissued? Let's learn together!

Entry point for issuing electronic invoices：

CurrentlyRailway 12306 AppLocations on the home page such as featured applications, common functions, train ticket orders, and my tickets；

Railway 12306 websiteElectronic invoice entry can be found in the order center。

Electronic invoice issuance process：

E-invoice reissuance：

1.What services do tax authorities provide to taxpayers and passengers regarding e-invoices (railway e-tickets)?

Tax authorities transmit e-invoices (railway e-tickets) 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 e-invoices (railway e-tickets), and can also useNational VAT Invoice Verification Platform(https://inv-veri.chinatax.gov.cn) for verification.

Passengers can query and download the electronic invoice (railway electronic ticket) through the personal invoice folder in the Individual Income Tax App.

2.After the electronic invoice (railway electronic ticket) is promoted and used, can railway tickets (paper reimbursement vouchers) still be used for reimbursement and recording?

Passengers who need reimbursement and booking shall obtain an electronic invoice (railway electronic ticket). Where the purchaser is a general VAT taxpayer, for domestic railway passenger transport services purchased, the electronic invoice (railway electronic ticket) shall be used as the VAT deduction voucher, and the input VAT amount shall be determined in accordance with current regulations. The purchaser may log in to the electronic invoice service platform to query the VAT amount corresponding to the electronic invoice (railway electronic ticket) obtained for domestic railway passenger transport services purchased, and determine the input VAT amount accordingly.

To maintain a smooth transition, for railway tickets (paper reimbursement vouchers) issued through the railway ticket sales and reservation system with travel dates before September 30, 2025, passengers may still use the railway tickets (paper reimbursement vouchers) for reimbursement and booking, and purchasers may still determine input tax in accordance with the provisions of Article 6, Item 1, Point 3 of the "Announcement of the Ministry of Finance, State Taxation Administration, and General Administration of Customs on Policies for Deepening VAT Reform" (2019 No. 39).

Source: internet

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