China Goes Fully Digital with Invoices for Railway and Air Travel Starting October 1st, 2025

Introduction: A New Era of Digitalization in Chinese Travel

China is set to usher in a new era of digital transformation in its transportation sector, with a landmark policy mandating the full adoption of electronic invoices (e-invoices) for railway and civil aviation travel. Effective October 1, 2025, this move signifies a pivotal step in the nation’s broader digitalization strategy, aiming to streamline operations, enhance efficiency, and foster a more environmentally sustainable travel ecosystem. The transition will see the complete elimination of traditional paper reimbursement vouchers, fundamentally altering how individuals and businesses manage travel expenses across the country. This article delves into the intricacies of this significant policy shift, exploring its implications for passengers, businesses, and the wider economic and environmental landscape. The move is not merely a technological upgrade but a strategic initiative that aligns with global trends in digital governance and sustainable development. By examining the policy’s framework, its practical implementation, and the broader socio-economic context, we can gain a comprehensive understanding of how this digital transformation will reshape the future of travel and commerce in China.

The Mandate: October 1, 2025 – A Digital Turning Point

Starting October 1, 2025, China will officially implement a nationwide mandate for electronic invoices in both railway and civil aviation passenger transport. This date marks the culmination of a phased rollout and pilot programs that have been underway for several years [1, 2]. For railway travel, the transition began with the phasing out of paper tickets in June 2020, followed by the promotion of fully digital electronic invoices from November 1, 2024, with a transition period until September 30, 2025, during which both paper and e-invoices were accepted [1]. Similarly, for civil aviation, the promotion of fully digitalized electronic invoices (e-fapiao) for passenger transport took effect on December 1, 2024, with the electronic itinerary serving as a fully digitized invoice [3].

This unified deadline signifies a concerted effort by key government bodies, including the State Taxation Administration (STA), the Ministry of Finance, China Railway, and the Civil Aviation Administration of China. Their collaboration aims to standardize and accelerate the digitalization of travel-related financial documentation across the board. The rationale behind a unified deadline is to ensure consistency, minimize confusion, and provide a clear timeline for all stakeholders to adapt to the new system. The policy explicitly states that paper reimbursement vouchers will no longer be issued, making e-invoices the sole valid document for expense claims, thereby reinforcing the government’s commitment to a fully digital ecosystem [1]. This transition is not merely an administrative change but a fundamental shift in how financial transactions are recorded and verified within China’s vast transportation network.

Farewell to Paper: The End of Traditional Reimbursement Vouchers

The elimination of paper reimbursement vouchers marks a profound shift away from a system fraught with inefficiencies and vulnerabilities. Historically, both individuals and businesses in China have navigated a complex landscape of physical paper tickets and receipts for tax deductions and expense reimbursements. This traditional process was inherently cumbersome, often leading to significant administrative overhead. Paper documents were susceptible to physical damage, loss, or misplacement, which could complicate or even invalidate reimbursement claims. Furthermore, the manual handling of these vouchers created opportunities for fraudulent activities, such as the submission of falsified or duplicated receipts, posing a constant challenge for internal controls and external audits [1].

The strategic pivot to e-invoices directly confronts and resolves these long-standing issues. Electronic invoices are intrinsically more secure and verifiable. Their digital nature, coupled with online connectivity and unique digital identifiers, makes them significantly harder to forge and easier to authenticate [1]. This enhanced security infrastructure not only acts as a powerful deterrent against fraudulent practices but also substantially reduces the administrative burden previously associated with the physical handling, secure storage, and meticulous auditing of paper documents. For businesses, this translates into a dramatic reduction in physical paper trails, freeing up valuable office space, eliminating storage costs, and minimizing manual processing errors. The cumulative effect is a move towards significantly more efficient, transparent, and reliable financial operations, allowing resources to be reallocated from clerical tasks to more strategic endeavors.

Navigating the Digital Landscape: The 180-Day Application Window

To facilitate a smooth transition and ensure accessibility, railway authorities have established clear guidelines for obtaining e-invoices. Passengers can apply for an electronic invoice within 180 days after completing their journey, or after handling refund and ticket-change services [1]. This generous window provides ample time for travelers to process their documentation without immediate pressure.

The primary channel for application is the official 12306 railway app, which serves as the central hub for railway travel services in China. Additionally, for those who may face difficulties operating online platforms, such as elderly passengers or those without internet access, offline application channels are available at station ticket windows or self-service machines [1]. After obtaining a

“scan-to-invoice slip,” the passenger or an authorized person can scan the QR code through the official 12306 railway app, complete the required information, and verify details before issuing the electronic invoice [1].

For air travel, the electronic itinerary itself serves as the fully digitized invoice, containing all essential information for reimbursement [3]. This integration simplifies the process further, as passengers do not need to apply for a separate invoice if they have their electronic itinerary.

Benefits for Passengers and Businesses: A Win-Win Scenario

The digitalization of invoices for railway and air travel offers a multitude of benefits, creating a win-win scenario for both individual passengers and corporate entities operating within China.

For Passengers: Unprecedented Convenience and Control

• Enhanced Convenience and Accessibility: The primary advantage for passengers is the unparalleled convenience. E-invoices can be easily accessed, downloaded, and managed through multiple digital platforms, including the ubiquitous 12306 app for railway travel, the personal income tax app, or even received directly via email [1]. This eradicates the perennial problem of misplacing or damaging physical receipts, a common frustration for travelers. For instance, a business traveler can now complete an expense report on the go, attaching digital invoices directly from their smartphone, rather than waiting to return to the office to sort through a stack of paper.
• Streamlined and Accelerated Reimbursement: The digital format fundamentally transforms the reimbursement process. E-invoices can be directly integrated into various digital expense management systems, allowing for automated submission and faster processing of claims. This is a significant boon for frequent travelers, business professionals, and anyone needing to claim travel expenses, reducing waiting times and administrative bottlenecks.
• Increased Security and Authenticity: The digital nature of these invoices makes them inherently more secure. They are significantly harder to forge compared to paper documents and easier to verify through online systems, providing greater assurance of authenticity and drastically reducing the risk of fraudulent claims [1]. Each e-invoice carries a unique digital signature and a 20-digit number, making its origin and validity easily traceable.
• Environmental Contribution: By opting for digital invoices, passengers indirectly contribute to environmental sustainability, reducing paper waste and the carbon footprint associated with printing and transportation of physical documents.
• Inclusive Access: Recognizing the diverse digital literacy levels across the population, railway authorities have ensured that provisions for offline application channels remain available. Elderly passengers or those without internet access can still obtain their e-invoices at station ticket windows or self-service machines, ensuring that no segment of the population is left behind in this digital transition [1].

For Businesses: Operational Efficiency and Cost Optimization

• Simplified and Automated Expense Management: For businesses, the shift to e-invoicing represents a profound leap in operational efficiency. Companies can now integrate these digital invoices directly into their Enterprise Resource Planning (ERP) systems or dedicated expense management software. This automation eliminates manual data entry, drastically reducing processing time, minimizing human errors, and accelerating the entire reimbursement workflow. Imagine a large corporation processing thousands of travel expense claims monthly; the time and resources saved are immense.
• Reduced Administrative Burden and Costs: The elimination of physical paper vouchers translates into substantial cost savings. Businesses no longer need to allocate resources for printing, physical storage, archiving, and retrieval of paper documents. This frees up administrative staff from mundane tasks, allowing them to focus on more strategic, value-added activities. Furthermore, the costs associated with postage and courier services for sending physical receipts are also eliminated.
• Improved Compliance, Transparency, and Auditability: E-invoices provide a clear, verifiable, and immutable digital trail, making tax compliance and auditing processes significantly more straightforward and efficient. The unique digital identifiers and online connectivity of these invoices enhance their traceability and make them less susceptible to manipulation [3]. This increased transparency aids in better financial governance and reduces the risk of non-compliance penalties. For general VAT taxpayers, the e-invoices will directly serve as VAT deduction vouchers, with input tax amounts determined according to current regulations, further streamlining financial operations and ensuring accurate tax reporting [3].
• Enhanced Data Analytics and Financial Control: With all travel expense data digitized, businesses gain unprecedented opportunities for data analytics. They can easily track and analyze spending patterns, identify cost-saving opportunities, enforce travel policies more effectively, and gain deeper insights into their overall financial health. This level of granular control was previously challenging with disparate paper records.
• Support for Remote Work and Digital Operations: In an increasingly remote and distributed work environment, digital invoices facilitate seamless expense reporting and approval workflows, regardless of geographical location. This supports modern business practices and enhances organizational agility.

Environmental Impact: A Greener Footprint for Travel

One of the significant, albeit often understated, benefits of this digital transformation is its positive environmental impact. The complete phasing out of paper tickets and reimbursement vouchers will lead to a substantial reduction in paper consumption. This aligns with China’s broader commitment to sustainable development and reducing its carbon footprint [2].

By embracing paperless systems, the railway and civil aviation sectors are contributing to the conservation of natural resources, reduction of waste, and minimization of the environmental impact associated with paper production and disposal. This move sets a precedent for other industries to follow, reinforcing the idea that technological advancement can go hand-in-hand with ecological responsibility.

Part of a Nationwide Digitalization Push: The Broader Context

This initiative is not an isolated policy but rather an integral part of China’s ambitious nationwide digitalization push. The country has been steadily advancing its e-invoicing system, known as the

e-fapiao program, for several years [3]. The fully digitalized e-fapiao program has been expanding its pilot roll-out across various regions since 2021, with a nationwide rollout taking effect on December 1, 2024 [3].

This broader context highlights China’s strategic vision to modernize its tax system, improve administrative efficiency, and facilitate the digital transformation of its economy and society. The e-fapiao system, which digital invoices are a part of, holds the same legal validity as traditional paper invoices but exists solely in digital format, issued as single-copy documents with unique 20-digit numbers [3]. The State Taxation Administration (STA) has established a nationally unified electronic invoice service platform to provide taxpayers with free services for issuing and managing digital invoices, further underscoring the government’s commitment to this digital shift [3].

The integration of railway and civil aviation e-invoices into this national framework signifies a major step towards a fully interconnected and digital financial ecosystem. It demonstrates the government’s commitment to leveraging technology to enhance public services, improve governance, and foster a more efficient business environment.

Streamlined Expense Management: A Paradigm Shift for Businesses

For businesses, particularly those with significant travel expenses, the mandatory e-invoicing system represents a paradigm shift in expense management. The traditional process of collecting, verifying, and processing paper receipts was often time-consuming and prone to errors. With e-invoices, companies can implement or enhance automated expense management systems that directly integrate with the 12306 app or other platforms where e-invoices are issued and stored.

This integration allows for real-time data capture, automated reconciliation, and faster processing of employee reimbursements. It also provides greater transparency and control over travel expenditures, enabling businesses to better track and analyze spending patterns. The ability to query, verify, download, and print e-invoices through digital tax accounts or the national VAT invoice verification platform further simplifies compliance for organizations [3]. For general VAT taxpayers, these electronic invoices will serve as VAT deduction vouchers, with input tax amounts determined according to current regulations, further streamlining financial operations [3].

Expert Analysis and Strategic Recommendations: Navigating the New Digital Terrain

This mandatory shift to fully digital invoices is widely regarded by experts as a transformative leap for China’s digital economy and administrative governance. Professor Zhu Lijia, a distinguished professor of public management at the Chinese Academy of Governance, underscores that this transition is a clear reflection of China’s continually improving technological prowess and sophisticated information management capabilities. He emphasizes the multifaceted benefits, highlighting its inherent environmental friendliness, significantly enhanced security features, and the overall simplification of processes for the general public [1]. The robust, verifiable nature of e-invoices is a critical advantage, substantially reducing the potential for fraud and bolstering the integrity of financial transactions across the transportation sector [1].

Beyond these immediate benefits, the policy also signals China’s commitment to aligning its financial infrastructure with global best practices in digital taxation and smart governance. It positions China as a leader in leveraging technology to create a more efficient, transparent, and secure economic environment.

For businesses, both domestic and international, operating in or with China, this policy necessitates a proactive and strategic response. The following recommendations are crucial for a seamless transition and to capitalize on the efficiencies offered by the new system:

1. Proactive Update and Integration of Expense Management Systems: This is perhaps the most critical step. Companies must undertake a thorough review and, if necessary, a significant overhaul of their existing internal expense management software and processes. The goal should be full integration with China’s e-invoicing ecosystem. This might involve investing in new, compliant software solutions, upgrading current platforms, or developing custom integrations to ensure that digital invoices can be seamlessly received, processed, and reconciled. Early adoption and testing of these integrations will prevent disruptions post-October 2025.
2. Comprehensive Employee Training and Robust Communication Strategies: The success of this transition hinges on user adoption. Businesses must implement comprehensive training programs for all employees, particularly those who frequently travel for work. Training should cover the entire lifecycle of e-invoices: how to correctly obtain them via the 12306 app (for railway) or ensure proper electronic itinerary issuance (for civil aviation), how to manage them digitally, and the revised procedures for submitting them for reimbursement. Clear, consistent, and multilingual communication about the new policy, its benefits, and the updated internal procedures is paramount to minimize confusion and resistance.
3. Revision and Harmonization of Internal Reimbursement Policies: Existing internal reimbursement policies and guidelines must be meticulously reviewed and updated to explicitly reflect the new digital-only requirement for railway and air travel expenses. This includes defining what constitutes a valid e-invoice for reimbursement purposes, outlining submission timelines, and clarifying any changes to approval workflows. Legal and finance departments should collaborate to ensure these policies are compliant with both Chinese regulations and internal corporate governance standards.
4. Maximal Utilization of Digital Tax Accounts and Platforms: Organizations should ensure their finance and accounting departments are fully equipped and trained to utilize China’s digital tax accounts and the national VAT invoice verification platform. These platforms are essential for querying, verifying, downloading, and managing e-invoices for tax compliance, VAT deduction, and audit purposes. Proactive engagement with these platforms will streamline tax reporting and reduce potential compliance risks.
5. Strategic Consideration of Foreign Traveler and Expatriate Implications: For multinational corporations or businesses employing foreign staff and expatriates who travel within China, specific considerations are necessary. It is vital to communicate that foreign visitors will be required to present their passports for identification when interacting with the 12306 platform or other travel services. Furthermore, registering on the 12306 platform will become a prerequisite for utilizing the new e-invoicing system, and it is reassuring that the platform offers services in English to accommodate international users [2]. Companies should provide clear guidance and support to their foreign employees to navigate these requirements effectively.
6. Data Security and Privacy Protocols: With the increased digitalization of sensitive financial data, businesses must reinforce their data security and privacy protocols. Ensuring that e-invoices are stored securely, accessed only by authorized personnel, and compliant with China’s data protection laws (such as the Cybersecurity Law and Personal Information Protection Law) is critical. This includes implementing robust encryption, access controls, and regular security audits.

Conclusion: Paving the Way for a Smarter, Greener Future

China’s mandatory shift to fully digital invoices for railway and air travel by October 1, 2025, represents a bold and transformative step towards a smarter, more efficient, and environmentally conscious future. This policy, deeply embedded within the nation’s broader digitalization agenda, promises significant benefits for all stakeholders. Passengers will experience unparalleled convenience and streamlined reimbursement processes, while businesses will gain from enhanced operational efficiencies, reduced administrative burdens, and improved compliance. The environmental dividends, stemming from a drastic reduction in paper consumption, underscore China’s commitment to sustainable development.

This initiative serves as a powerful testament to the potential of digital innovation to reshape traditional sectors, offering a blueprint for other nations contemplating similar transitions. As China continues its journey towards a fully digital economy, the mandatory e-invoicing for travel stands as a critical milestone, paving the way for a more integrated, secure, and sustainable future for transportation and finance.

References

[1] Global Times. (2025, September 29). China’s railway passenger system to fully switch to e-invoices from Oct 1. Retrieved from https://www.globaltimes.cn/page/202509/1344772.shtml

[2] Travel and Tour World. (2025, September 4). China To End The Use Of Paper Train Tickets And Introduce Exclusive E-Invoices Starting October 2025. Retrieved from https://www.travelandtourworld.com/news/article/china-to-end-the-use-of-paper-train-tickets-and-introduce-exclusive-e-invoices-starting-october-2025/

[3] China Briefing. (2024, November 26). E-Invoicing Push in China: The Fully Digitalized E-Fapiao Program. Retrieved from https://www.china-briefing.com/news/e-invoicing-china-expansion-fully-digitalized-e-fapiao-program-details-timeline/