Fiscal subject related
General information
To enhance the travel experience, China will introduce digital travel receipts for air passengers starting December 1, 2024, as announced by the Civil Aviation Administration of China. The new “Electronic Flight Receipt” (EFR) system will replace traditional paper itineraries, allowing travellers to access their electronic receipts for up to 180 days after their journeys via airline websites, mobile apps, or customer service hotlines.
This transition aims to simplify travel logistics and financial processes by enabling passengers to easily download or print receipts from their devices, thus avoiding long waits for paper receipts and reducing the risk of losing important documents. For businesses, the EFR system will streamline accounting tasks and improve efficiency in managing VAT deductions and expense reimbursements.
During a transition period from December 1 to September 30, 2025, both electronic and paper receipts will be available to accommodate users. After this period, only electronic receipts will be issued. This initiative is part of a broader digital transformation in China’s transportation sector, which includes similar advancements in the railway system.
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