Issued by: State Taxation Administration, Ministry of Finance, Civil Aviation Administration of China
Issue No.: Announcement No.9 (2024) of the State Taxation Administration, Ministry of Finance and Civil Aviation Administration of China
Release Date: November 6, 2024
Effective Date: December 1, 2024
Links: https://fgk.chinatax.gov.cn/zcfgk/c100012/c5235729/content.html

1. Starting from December 1, 2024, fully digitalized electronic invoices ("electronic itinerary") have been promoted in civil aviation passenger transport in China. Passengers no longer need to print paper itineraries, making travel and reimbursement more convenient. 

2. After completing their journey, passengers can obtain the electronic itineraries through the official website, mobile APP, service hotline, etc., of air transport enterprises or agents, and inquire and download them in the personal ticket folder of the Individual Income Tax APP. The purchaser can achieve full-process paperless processing of the electronic itinerary according to the electronic voucher accounting data standards. 

3. For flights taken before September 30, 2025, the original paper itineraries obtained by passengers can still be reimbursed and accounted for. Paper itineraries, electronic itineraries, and other invoices cannot be issued repeatedly.