Q&A on issues related to fully digitalized e-invoices for civil aviation passenger transport services

Public air transport enterprises and air transport sales agency enterprises registered within the territory of the People's Republic of China that provide domestic passenger transport services may issue e-invoices (air transport electronic ticket itineraries). In this issue, Shenshui Xiaowei has compiled a Q&A on fully digitalized e-invoices for civil aviation passenger transport services. Let's take a look~

1. What basic information is included on the face of an air transport electronic ticket itinerary?

Answer:An electronic itinerary is a fully digitalized e-invoice. Its basic contents include: invoice number, invoicing status, domestic/international identifier, passenger ID information, itinerary information, filling date, issuing entity, buyer information, fare, fuel surcharge, VAT amount, VAT rate, civil aviation development fund, QR code, etc.

2. How do air transport enterprises or agency enterprises issue and deliver electronic itineraries to passengers?

Answer:Within 180 days after all segments of the purchased air ticket are completed, passengers can apply for an electronic itinerary through the official website, mobile client, service phone, and other channels of the air transport enterprise or agency, excluding additional services such as refunds, seat selection, and excess baggage; beyond 180 days, the agreement between the passenger and the air transport enterprise applies. The purchase of international and Hong Kong, Macao, and Taiwan air passenger transport services does not currently support the issuance of electronic itineraries.

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 deliver the electronic itineraries to passengers by downloading from official websites, mobile clients, or email.

3. What is the "insurance premium" listed on the electronic itinerary?

Answer:The insurance premium refers to the fee paid by the passenger to the insurance institution when purchasing electronic comprehensive air passenger insurance while purchasing domestic civil aviation passenger transport services. The total column of the electronic itinerary receipt is the total price of the electronic itinerary receipt excluding the insurance premium.

4. After a passenger obtains an electronic itinerary, if it needs to be reissued due to errors in the buyer's information, how should this be handled?

Answer:(1) If the purchaser has not carried out purpose confirmation and accounting confirmation, the air transport enterprise or agency enterprise shall fill out the "Red Letter Invoice Information Confirmation Form" and issue a red electronic itinerary.

(II) Where the buyer has already undergone purpose confirmation or accounting confirmation, the air transport enterprise or agency enterprise shall fill out the Confirmation Form, and after confirmation by the buyer, issue the red-letter electronic itinerary based on the Confirmation Form. If the buyer has already used the electronic itinerary for VAT filing deduction, the VAT amount listed in the confirmed Confirmation Form shall be temporarily transferred out from the current period's input tax, and after obtaining the red-letter electronic itinerary issued by the air transport enterprise or agency enterprise, it shall be used together with the Confirmation Form as original vouchers.

5. After a general VAT taxpayer issues or obtains an electronic itinerary, how should the VAT return be filled out?

Answer:The amount and tax amount of electronic itineraries issued by a general VAT taxpayer shall be filled in Columns 3 to 4 "Other Invoices Issued" of the VAT and Additional Tax Filing Form Annex (I) (Current Period Sales Details).

For the input tax amount of electronic itineraries claimed for deduction by a general taxpayer, when filing taxes, it shall be filled in the relevant columns of "VAT special invoices verified as compliant" in Appendix II of the VAT and Surcharge Tax Return (Details of Input Tax for the Current Period).

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 VAT amount listed in the corresponding Red-Letter Invoice Information Confirmation Form shall be filled in Column 20 "Input Tax Specified in the Red-Letter Special Invoice Information Form" of the VAT and Additional Tax Filing Form Annex (II) (Current Period Input Tax Details).

6. After the promotion and use of electronic itineraries, can paper itineraries still be used for reimbursement, accounting, and tax deduction?

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

To maintain a smooth transition, for paper air transport electronic ticket itineraries with flight dates before September 30, 2025 (hereinafter referred to as paper itineraries), passengers may still use the paper itineraries for reimbursement and booking, and purchasers may still determine input tax 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" (2019 No. 39).

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