Issued by: State Taxation Administration, Ministry of Finance and China State Railway Group Co., Ltd.
Issue No.: Announcement No.8 (2024) of the State Taxation Administration, Ministry of Finance and China State Railway Group Co., Ltd.
Release Date: September 29, 2024
Effective Date: November 1, 2024
Links: https://shanghai.chinatax.gov.cn/zzzb/zcwj/202410/t473697.html

1. Starting from November 1, 2024, fully digitalized electronic invoices have been promoted in railway passenger transport in China. Passengers will no longer need to print paper tickets or reimbursement vouchers, making travel and reimbursement process more convenient;

2. After completing their journey or after processing ticket refunds or changes, passengers can obtain railway transport electronic invoices through the railway platform of 12306 (including the website and mobile APP). These invoices can also be viewed and downloaded from the personal ticket folder of the Individual Income Tax APP;

3. Enterprises and institutions can utilize railway passenger transport electronic invoices for paperless reimbursement, accounting, and archiving, etc.