China bars third-party platforms from issuing railway e-ticket invoices from 1 December 2026 (STA and China Railway Announcement No. 22 of 2026)
This page records one dated change. For the rules in China as they stand today, see the China guide →
- Jurisdiction
- China
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 4 November 2026
- Effective
- 1 December 2026
- Authority
- 国家税务总局 (State Taxation Administration of the People's Republic of China)
- Systems
- Invoicing
- Verified
- Fetched from official source · high confidence
Railway passengers, ticket buyers and proxies requesting railway e-ticket invoices, railway transport companies selling tickets through the railway ticketing system, and third-party internet platforms and individuals involved in railway ticket sales.
Businesses and third-party platforms involved in railway ticket sales in China must cease providing railway e-ticket invoice issuance, delivery, or download services by 1 December 2026.
Invoicing
China's State Taxation Administration and China State Railway Group Co., Ltd. issued Announcement No. 22 of 2026 (dated 4 November 2026, effective 1 December 2026) on further optimising fully-digitised electronic invoices (全面数字化电子发票) in railway passenger transport. The announcement sets out how passengers, ticket buyers, and proxies may request e-invoices via 12306 or station machines; prohibits any third-party internet platform or individual from providing railway e-ticket invoice issuance, delivery, or download services; and adds a new optional railway e-ticket invoice format.
What changed in detail
China’s State Taxation Administration and China State Railway Group Co., Ltd. issued Announcement No. 22 of 2026, dated 4 November 2026, on further optimising fully digitised electronic invoices in railway passenger transport. It takes effect on 1 December 2026.
Under the announcement:
- Passengers (holders of a valid travel document) may issue the electronic invoice (railway e-ticket) through China Railway 12306 after the journey ends or after paying a refund or change fee. They may also obtain a “scan-to-invoice slip” at a station ticket window or ticket machine using their valid ID.
- Ticket buyers who paid for the ticket may issue it through 12306, or obtain a slip at a station using the passenger’s ID, or the buyer’s own ID plus the 12306 order number.
- Proxies handling refunds or changes at a station for a passenger must obtain the slip on the spot using the passenger’s ID.
- Railway transport companies must issue and deliver the invoice truthfully, based on the buyer name, unified social credit code and journey information provided.
- No third-party internet platform or individual involved in railway ticket sales may provide issuance, delivery or download services for railway e-ticket invoices.
- A new railway e-ticket invoice format is added, which taxpayers may choose to use.
What it means
From 1 December, the only routes to a railway e-ticket invoice are 12306 and the stations. Travel-booking apps and corporate travel platforms that pulled or reissued these invoices must stop, and expense workflows that relied on them need to switch to employees issuing invoices in 12306 with the company’s name and credit code. For finance teams the new format is optional; existing formats remain usable.
Proof
任何涉铁路车票销售业务的第三方互联网平台和个人不得提供电子发票（铁路电子客票）的开具、交付、下载等服务。No third-party internet platform or individual involved in railway ticket sales may provide services for issuing, delivering or downloading electronic invoices (railway e-tickets).
Source snapshot of the official page. Open full size ↗七、本公告自2026年12月1日起施行。7. This Announcement takes effect from 1 December 2026.
Source snapshot of the official page. Open full size ↗