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Q：
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How to obtain electronic invoices (railway e-tickets)?
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A：
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Passengers can obtain electronic invoices (railway e-tickets) through Railway 12306 (including websites and mobile app) at the end of their trip or after paying for ticket refunds or changes. Railway transportation enterprises issue electronic invoices (railway e-tickets) based on the purchaser's name, unified social credit identifier, and travel information provided by passengers.
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Q：
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What are the information shown on an electronic invoice (railway e-ticket)?
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A：
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It is a fully digitized electronic invoice, which includes basic information such as invoice number, invoicing date, purchaser information, passenger ID information, itinerary information, ticket price, QR code, etc.
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Q：
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How to reimburse and record electronic invoices (railway e-tickets)?
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A：
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Passengers who need to be reimbursed should obtain electronic invoices (railway e-tickets). Encourage the purchaser to achieve paperless processing of the entire process of electronic invoices (railway e-tickets) in accordance with the relevant requirements of electronic voucher accounting data standards after receiving them. For passengers whose travel dates are before September 30, 2025, their railway tickets (paper reimbursement vouchers) obtained can still be reimbursed and recorded. Railway tickets (paper reimbursement vouchers) and electronic invoices (railway e-tickets) cannot be issued repeatedly.
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Q：
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What are the rules for compiling invoice numbers for electronic invoices (railway e-tickets)?
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A：
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The invoice number for electronic invoices (railway e-tickets) is 20 digits, where the first and second digits represent the last two digits of the Gregorian calendar year, the third and fourth digits represent the administrative division code, the fifth digit represents the channel code for issuing electronic invoices (railway e-tickets), and the sixth to twentieth digits represent the business sequence code.
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Q：
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How can general VAT taxpayers deduct input tax from the purchase of domestic railway passenger transportation services?
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A：
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If the purchaser is a general VAT taxpayer, for the purchase of domestic railway passenger transportation services, electronic invoices (railway e-tickets) shall be used as VAT deduction vouchers, and the input tax amount shall be determined in accordance with current regulations. Railway tickets (paper reimbursement vouchers) with a travel date before September 30, 2025 shall still be subject to the input tax amount determined in accordance with the provisions of Article 6, Paragraph 1, Point 3 of the Announcement of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs on Deepening the Reform of Value added Tax (No. 39 of 2019): For those who obtain railway tickets with passenger identity information, the input tax amount shall be calculated according to the formula of railway passenger transportation input tax amount=face value ÷ (1+9%) × 9%.
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