Interpretation | Civil aviation passenger transport will fully promote the use of electronic itinerary
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Recently, the State Administration of Taxation, the Ministry of Finance, and the Civil Aviation Administration of China jointly issued an announcement to promote the use of fully digitalized electronic invoices in the field of civil aviation passenger transportation services from December 1, 2024.
The announcement and interpretation are as follows:
Announcement of the State Administration of Taxation, the Ministry of Finance, and the Civil Aviation Administration of China on the promotion of the use of fully digitalized electronic invoices for civil aviation passenger transportation services
Announcement No. 9 of 2024 of the State Administration of Taxation, the Ministry of Finance, and the Civil Aviation Administration of China
In order to implement the requirements of the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the Central Committee and the General Office of the State Council on promoting the electronic reform of civil aviation passenger invoices, the State Administration of Taxation, the Ministry of Finance, and the Civil Aviation Administration of China decided to promote the use of fully digitalized electronic invoices in the field of civil aviation passenger transportation services. The relevant matters are hereby announced as follows:
1. Public air transport enterprises (hereinafter referred to as air transport enterprises) and air transport sales agents (hereinafter referred to as agents) registered in the People's Republic of China provide domestic passenger transportation services and may issue electronic invoices (air transport electronic ticket itinerary) (hereinafter referred to as electronic itinerary).
2. The electronic itinerary is a fully digitalized electronic invoice, and its basic contents include: invoice number, invoice status, domestic and international identification, passenger ID information, itinerary information, date of issuance, issuing unit, purchaser information, fare, fuel surcharge, value-added tax amount, value-added tax rate, civil aviation development fund, QR code, etc. See Appendix 1 for the electronic itinerary format.
3. The invoice number of the electronic itinerary is 20 digits, of which: the 1st and 2nd digits represent the last two digits of the Gregorian calendar year, the 3rd and 4th digits represent the administrative division code, the 5th digit represents the channel code for issuing the electronic itinerary, and the 6th to 20th digits represent the business sequence code.
4. After all the itineraries of the purchased tickets are completed, passengers can obtain the electronic itinerary through the official website, mobile client, service telephone and other channels of the air transport enterprise or agency. The air transport enterprise or agency shall issue the electronic itinerary truthfully according to the name of the purchaser, unified social credit code and itinerary information provided by the passenger, and deliver the electronic itinerary to the passenger through the official website, mobile client download or email.
5. Passengers who need to be reimbursed shall obtain electronic itineraries or other invoices in accordance with regulations. For flights before September 30, 2025, the original paper electronic air transport ticket itinerary (hereinafter referred to as paper itinerary) obtained by the passenger can still be reimbursed and accounted for. Paper itineraries, electronic itineraries, and other invoices cannot be issued repeatedly. After receiving the electronic itinerary, the purchaser is encouraged to realize paperless processing of the electronic itinerary in accordance with the relevant requirements of the electronic voucher accounting data standards.
Six. If the purchaser is a general VAT taxpayer, the input tax amount of the purchase of domestic civil aviation passenger transportation services shall be determined according to the VAT amount indicated on the electronic itinerary or VAT special invoice; for paper itineraries before September 30, 2025, the input tax amount shall still be determined in accordance with the provisions of Article 6, Item 1, Point 2 of the Announcement of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs on Relevant Policies for Deepening VAT Reform (No. 39 of 2019).
VII. After the passenger obtains the electronic itinerary, if the electronic itinerary needs to be replaced due to errors in the purchaser's information, the air transport enterprise or agency shall issue a red-letter electronic itinerary in accordance with the following provisions:
(i) If the purchaser has not confirmed the use and account entry, the air transport enterprise or agency shall fill out the "Red Invoice Information Confirmation Form" (hereinafter referred to as the "Confirmation Form", see Appendix 2) and issue a red-letter electronic itinerary.
(ii) If the purchaser has confirmed the use or account entry, the air transport enterprise or agency shall fill out the "Confirmation Form", and after confirmation by the purchaser, issue a red-letter electronic itinerary based on the "Confirmation Form". If the purchaser has used the electronic itinerary for VAT deduction, the VAT amount listed in the confirmed "Confirmation Form" shall be temporarily transferred from the current input tax amount, and after obtaining the red-letter electronic itinerary issued by the air transport enterprise or agency, it shall be used together with the "Confirmation Form" as the original voucher.
VIII. The operation and maintenance unit of the electronic itinerary information system shall upload the electronic itinerary information to the tax department in accordance with regulations. The tax department will synchronously transmit the electronic itinerary to the purchaser through the tax digital account of the electronic invoice service platform (hereinafter referred to as the tax digital account). The purchaser can query, check, download, print and confirm the use of the electronic itinerary through the tax digital account, or check it through the national VAT invoice verification platform (https://inv-veri.chinatax.gov.cn). Passengers can query and download the electronic itinerary through the personal ticket folder of the personal income tax APP.
IX. If the purchaser is a general VAT taxpayer, the use of the electronic itinerary that meets the regulations can be confirmed through the tax digital account, and the VAT input tax deduction can be handled in accordance with the regulations. The input tax amount of the electronic itinerary declared by the general VAT taxpayer for deduction should be filled in the relevant column of "certified VAT special invoice" in the "Attached Materials (II) of the VAT and Additional Taxes and Fees Declaration Form" (details of input tax amount for this period) when declaring taxes.
X. This announcement shall take effect on December 1, 2024.
This announcement is hereby made.
Attachment: 1. Electronic invoice (air transport electronic ticket itinerary) format
2. Red invoice information confirmation form
State Administration of Taxation Ministry of Finance Civil Aviation Administration of China
November 6, 2024
Interpretation of the "Announcement of the State Administration of Taxation, Ministry of Finance and Civil Aviation Administration of China on the Promotion of the Use of Fully Digitalized Electronic Invoices for Civil Aviation Passenger Transport Services"
1. What is the background of the release of the "Announcement"?
The "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the General Office of the CPC Central Committee and the General Office of the State Council in 2021 requires: orderly promotion of the electronicization of invoices in the fields of railways, civil aviation, etc. In order to implement the above requirements and promote the use of fully digitalized electronic invoices, the State Administration of Taxation, the Ministry of Finance and the Civil Aviation Administration of China jointly issued the "Announcement of the State Administration of Taxation, Ministry of Finance and Civil Aviation Administration of China on the Promotion of the Use of Fully Digitalized Electronic Invoices for Civil Aviation Passenger Transport Services" (No. 9 of 2024). The promotion of the use of electronic invoices (electronic air ticket itinerary) (hereinafter referred to as electronic itinerary) for civil aviation passenger transport services will effectively reduce the cost of invoice use, improve the efficiency of invoice management and use, and meet the needs of the majority of passengers to obtain electronic itineraries conveniently.
II. How do air transport companies or agency companies issue and deliver electronic itineraries to passengers?
Within 180 days after the completion of all itineraries of the purchased tickets, passengers can apply for an electronic itinerary through the official website, mobile client, service telephone and other channels of the air transport company or agency company, excluding additional services such as refunds, seat selection, and overweight baggage; if it exceeds 180 days, it will be implemented in accordance with the agreement between the passenger and the air transport company. Passengers who purchase international and Hong Kong, Macao and Taiwan air passenger transport services do not currently support the issuance of electronic itineraries.
Air transport companies or agency companies truthfully issue electronic itineraries based on the name of the purchaser, unified social credit code and itinerary information provided by the passenger, and deliver the electronic itinerary to the passenger through the official website, mobile client download or email.
III. What is the "insurance premium" listed on the electronic itinerary?
Insurance premium refers to the fee paid by passengers to insurance institutions for electronic comprehensive aviation passenger insurance when purchasing domestic civil aviation passenger transportation services. The total column of the electronic itinerary is the total price of the electronic itinerary excluding insurance premiums.
IV. After the promotion of the use of electronic itineraries, can paper itineraries still be used for reimbursement and tax deduction?
Passengers who need to be reimbursed should obtain electronic itineraries or other invoices in accordance with regulations; if the purchaser is a general taxpayer of value-added tax, the input tax amount of the purchase of domestic civil aviation passenger transportation services shall be determined according to the value-added tax amount indicated on the electronic itinerary or special value-added tax invoice.
In order to maintain a smooth transition, for paper electronic air transportation ticket itineraries (hereinafter referred to as paper itineraries) with a flight date before September 30, 2025, passengers can still use the paper itinerary for reimbursement, 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, the State Administration of Taxation and the General Administration of Customs on Relevant Policies for Deepening Value-Added Tax Reform (No. 39 of 2019).
5. What services does the tax department provide to taxpayers and passengers regarding electronic itineraries?
The tax department transmits the electronic itinerary to the purchaser synchronously through the tax digital account of the electronic invoice service platform (hereinafter referred to as the tax digital account). The purchaser can query, check, download, print and confirm the use of the electronic itinerary through the tax digital account, or check it through the national value-added tax invoice verification platform (https://inv-veri.chinatax.gov.cn). Passengers can query and download the electronic itinerary through the personal ticket folder of the personal income tax APP.
Six. How to fill in the value-added tax return form after the general taxpayer of value-added tax issues or obtains the electronic itinerary?
The amount and tax amount of the electronic itinerary issued by the general taxpayer should be filled in the "Issuance of other invoices" column 3 to 4 of the "Attached Materials (I) of the Value-added Tax and Additional Taxes and Fees Return Form" (Details of Sales in this Period).
The input tax amount of the electronic itinerary that general taxpayers declare for deduction shall be filled in the relevant column of "certified VAT special invoice" in the "Attached Materials (II) of the VAT and Additional Taxes and Fees Declaration Form" (details of input tax amount for this period) when declaring tax.
If general taxpayers have used electronic itinerary for VAT declaration and deduction, after the invoice issuer initiates the red reversal process, the corresponding VAT amount listed in the "Red Invoice Information Confirmation Form" shall be filled in the "Input Tax Amount Indicated in the Red Invoice Information Form" in the 20th column of the "Attached Materials (II) of the VAT and Additional Taxes and Fees Declaration Form" (details of input tax amount for this period).
VII. How to reimburse the electronic itinerary?
If taxpayers obtain electronic itinerary receipts for reimbursement and accounting, they should follow the "Notice of the Ministry of Finance and the National Archives Administration on Standardizing the Reimbursement, Accounting and Archiving of Electronic Accounting Vouchers" (Finance and Accounting [2020] No. 6), the "Accounting Archives Management Measures" (Ministry of Finance and the National Archives Administration Order No. 79), the "Accounting Informatization Work Specifications" (Finance and Accounting [2024] No. 11), the "Accounting Software Basic Functions and Service Specifications" (Finance and Accounting [2024] No. 12) and the Ministry of Finance's regulations on accounting data standards for electronic vouchers.