Nov. 2024 - The electronic invoice of air ticket is on its way

1 November 2024

Following the promotion of the use of fully digital invoices in the rail passenger sector, in order to further facilitate the reimbursement of air passengers, the authorities have recently decided to promote the use of electronic invoices in the civil aviation passenger sector.
In this newsletter, we present key points about electronic invoices of air ticket and the impact on your operations.

Which kinds of services of air transport can be issued electronic invoice?

· Services: passengers can obtain an electronic invoice for their air ticket of domestic passenger transport services at the end of the trip.

· Receiving path: official websites, mobile clients, service calls and other channels of air carriers or agents.

Effective date

· This policy would put in effect since 1 December 2024.

· During the transition period from 1 December 2024 to 30 September 2025, the paper itinerary, electronic invoices, and other invoices will be used in parallel for reimbursement purposes, but the three cannot be duplicated.

Point of attention

· Companies need to strengthen internal control, ensuring invoices submitted by employees are in compliance with the tax requirement and as well as avoid duplication of invoices for reimbursement.

· Process of archive for all electronic invoices should be considered.

We remain available should you have any questions. Please do not hesitate to reach out to your Forvis Mazars point of contact.