1.Is tax registration required for export agency services?

According to the latest amendment to the "Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services" in 2025,agents engaged in export business must complete the following tax registration procedures:

• Signatripartiteagreement:Productionenterprises,Thecompanyandtheoverseasbuyershallsignanagencyexportagreementwithclearlydefinedrightsandresponsibilities.
• Exporttaxrefund(exemption)filing:Theforeigntradeagentmustcompletethefilingwithin15workingdayspriortothefirstdeclaration.
• Documentretentionrequirements:Customsdeclarationforms,shippingdocuments,andforeignexchangerecordsmustbepreserved.Originaldocumentssuchasvouchersshallberetainedforatleast5years.

AgencyHow is the amount calculated?

The calculation of tax refund follows"Who exports,who collects foreign exchange,who gets tax refund"Principles,specifically divided into two modes:

• Production-orientedagent:Themanufacturingenterpriseissuesavalue-addedtaxspecialinvoicetotheforeigntradecompany,andthetaxrefundrateappliestothecorrespondingtaxrateoftheproduct’sHScode.
  • Example:Foracertainmechanicalequipmentwithataxrebaterateof13%,theFOBpriceisUSD100,000(exchangerate7.0),andtherefundabletaxamount=700,000×13%=91,000yuan.
• Trade agent: Foreign trade companies purchasing and then exporting on their own need to provide input invoices and output invoices for tax deduction.

III.How to determine the timing for issuing agency export invoices?

The new regulations implemented from 2025 require special attention to the following aspects:

• Billingdeadline：AgeneralVATinvoicemustbeissuedwithin60daysfromthedateofcustomsdeclarationfortheexportofgoods.
• Specialcasehandling:
  • Thebusinessformatcanbeextendedupto90days.
  • Forfutureforeignexchangereceipts,theexpectedcollectiondatemustbenotedduringdeclaration.
• Common mistakes：The year-end invoicing results in the expiration of the input tax credit period.

IV.What are the common tax risks associated with export agency?

According to the cases notified by the General Administration of Customs in 2025,the main risk points include:

• Theissueof"fourflowsmisalignment":Theflowofgoods,funds,invoices,andcontractsmustbefullyaligned.
• HandlingofAbnormalReceiptofForeignExchange：FortheportionofforeignexchangenotreceivedbyApril30oftheyearfollowingtheexportdate,inputtaxmustbereversed.
• Incorrectcommodityclassification:Acompanymistakenlyclassifiedpowertoolsunderthemachinerycategory,resultingintherecoveryofexcesstaxrefunds.

V.How to Choose a Compliant Export Agency Company?

Recommend evaluating agency qualifications from these dimensions:

• InspectionofQualificationDocuments:
  • CustomsAEOcertification
  • ForeignExchangeAdministrationClassificationLevel(ClassAispreferred)
  • VATTaxCreditRating(mustbeMlevelorabove)
• Risk control system: Has a comprehensive document review system and foreign exchange verification process been established?
• Historical violation records: Administrative penalty information can be queried through the "Credit China" website.

(This article is written based on current policies.For specific operations,please refer to the requirements of the competent tax authorities.In case of complex business scenarios,it is recommended to consult a professional tax advisor.)