I.Who should issue the export invoice for an agency company?

According to the latest "VAT Management Measures for Cross-Border Taxable Activities" issued in 2025,there are two invoicing models for agency export business:

• Self-operatedexportmodel:Theagencycompanyissuestheinvoiceasthesellerandneedstobearthecargoownershiprisk
• Pureagencymode:Theactualsupplierdirectlyinvoicestheoverseasbuyer,andtheagencycompanychargesaservicefee

We recommend that the invoicing party be clearly specified in the contract,and that a complete set ofagency agreements,customs declarations,andVoucherbe kept as a basis for tax inspection.

II.Must the invoice header show the agency company’s name?

According to international trade practices and tax compliance requirements:

• Regularagencybusiness:Thesellerontheinvoiceshouldshowthefullnameandtaxnumberoftheagencycompany
• dual-headercustomsdeclaration:Itcanbenotedas"Agent:XXXCompany"withtheprincipal’sinformationattached
• Specialcustomssupervisionzones:Theactualcargoowner’sinformationmustbeshownasrequiredbycustomssupervision

In 2025,many local tax bureaus will implement the following measures:blockchain invoice verification system.It is recommended to confirm the accuracy of the invoicing information with the agency company in advance.

III.How to write the product name and HS code on the export invoice?

Three matching principles must be strictly followed:

• Consistentwiththecontractandtheactualgoods
• Consistentwiththecustomsdeclarationinformation
• Consistentwiththeforeignexchangecollectionvoucherdescription

Special reminder: Starting from 2025,some products (such as lithium batteries and medical devices) need to be indicated in the remarks column of the invoiceUN number andregistration certificate numberto be noted in the invoice remarks column.

IV.Can tax-free invoices be issued for export agency?

According to the No.1 Announcement of the Ministry of Finance in 2025,tax-free invoices can be issued if the following conditions are met simultaneously:

• Goodsactuallydepartthecountryandcomplete
• Thesourceofforeignexchangecollectionisanoverseasaccount
• Theagencycompanyhasthequalificationofatradeoperator
• Obtaintheexportcustomsdeclarationformissuedbythecustoms.

Note: Retail exports require providing apayment institution’s collection voucheras a basis for tax exemption.

V.What to do if the invoice amount is inconsistent with the declared amount?

This is a high-risk point that can trigger a customs audit.It is recommended to take the following measures:

• Reasonableerrorwithin10%:Provideabreakdownoffreight/insurancetoexplainthedifference
• Differenceofmorethan10%:Acustomsdeclarationamendmentproceduremustbecarriedout
• Exchangeratefluctuationfactor:Specifyexchangerateadjustmentclausesinthecontract

Typical case: A company was pursued for back taxes and fined 580,000 yuan by customs for under-reporting the invoice amount by 20%.

VI.Can electronic invoices be used forAccording to Document No.38 of the State Administration of Foreign Exchange in 2025,

Since September 2024,the State Taxation Administration has fully implemented the new tax registration system.digitalized electronic invoice (fully electronic invoice),whose legal effect is equivalent to that of a paper invoice.However,it should be noted that:

• Itmustbeissuedthroughthetaxbureau’splatform
• Theinvoiceremarkscolumnmustbemarkedwith"ExportBusiness"
• ThesourcefileinXMLformatmustbekeptforfuturereference

VII.How to avoid compliance risks with export agency invoices?

It is recommended to establish a three-tier review mechanism:

• FormalReview:Checkthecompletenessofthebasicinformationontheinvoice
• Substantivereview:Verifytheauthenticityofthebusiness(contract-logistics-capitalflow)
• Specialreview:Conductaspecialverificationforsensitivegoods

Important notice: In 2025,the General Administration of Customs willinvoice informationas a key monitoring dimension in the "Smart Audit" system.

VIII.What are the consequences for an agency company that issues false invoices?

According to Article 205 of the Criminal Law,involvement in issuing false invoices will face:

• Afinefortheunit(1-5timestheamountinvolved)
• Asentenceof2-7yearsinprisonforthepersonresponsible
• Beingblacklistedbycustoms
• Cancellationoftheexporttaxrebatequalification

Protection suggestion: Regularly check for anomalies through the e-Tax Bureau’sinvoice flow queryfunction.

IX.How to issue invoices for multi-country trade transit?

For complex trade involving transit through a third country,it is recommended to use:

• Asplitinvoicesystem:Issueinvoicesinsegmentsaccordingtotheactualtransactionlinks
• Transitwarehousefiling:Notethetransitwarehousecodeintheinvoiceremarks
• Certificateoftaxresidence:Toavoiddoubletaxation

Special reminder: For transit through ASEAN countries,aFORM Ecopy must be provided as an invoice attachment.

X.How to choose a compliant agency invoicing company?

Recommend evaluating agency qualifications from these dimensions:

• WhetherithasaClassAcustomsbrokerageenterprisequalification
• Whetheritisconnectedtotheinternationaltrade"SingleWindow"system
• Whetherithasacompletecomplianceriskcontrolsystem
• Whetheritisequippedwithaprofessionalforeigntradedocumentationteam

We recommend conducting atrade compliance auditof the agency company at least quarterly to ensure the business chain is legal and compliant.