Recently, State Taxation Administration, Ministry of Finance, and Civil Aviation Administration of China jointly issued an announcement to promote the use of fully digital electronic invoices, specifically E-ticket Itinerary Receipt for Air Transport (hereinafter referred to as “e-ticket itinerary receipt”), in the field of civil aviation passenger transport services starting from December 1, 2024. This innovative measure marks the end of paper itinerary receipts, offering passengers a more convenient and efficient experience for travel and reimbursement.

According to the announcement, passengers can obtain e-ticket itinerary receipts within 180 days after the completion of their ticketed journeys through various channels such as the official websites, mobile apps, or service hotlines of airlines or ticketing agencies. Organizations can use the electronic invoice service platform’s tax digital accounts to query, verify, download, print, and confirm the purpose of the receipts. Alternatively, they can verify the receipts through the National Value-Added Tax Invoice Verification Platform.

For the convenience of passengers and organizations, a transition period has been established, which will last from December 1, 2024, to September 30, 2025. During this period, both paper and e-ticket itinerary receipts will be valid. It is important to note that paper and e-ticket itinerary receipts, and other invoices cannot be issued simultaneously for the same transaction.