Export Invoice Rules: Agent vs.Manufacturer for 2025

In the latest international trade practices in 2025,the entity responsible for issuing export invoices depends onThe declared entitywithThe matching relationship.According to the current regulations in China: When using

• Adouble-headedcustomsdeclarationform(Manufacturer+Agent):ThemanufacturingenterprisecanissueaVATordinaryinvoicetotheagencycompanybyitself
  • Theagencycompanyappliesfortaxrefundbasedonthecustomsdeclarationformandthepurchaseinvoice
  • Ifasingle-headedcustomsdeclarationisadopted
• If adoptingSingle - header Customs Declaration(Only display the agency company):
  • ThemanufacturingenterprisemustissueaspecialVATinvoicetotheagencycompany.
  • Theagencycompany,asthemainbodyfortaxrefunddeclaration,shallbearlegalresponsibilities.

What should be done if the amount on the export invoice is inconsistent with the declared amount for customs?

In 2025,the General Administration of Customs strengthenedthe trade authenticity verification system,and false invoices will trigger the following risks:

• Administrativepenalty:Afineof10%-50%ofthevalueofthegoods.
• Creditdowngrading:ThecustomscreditratingisdowngradedtoClassD.
• Criminalliability:Iftheamountoftaxfraudinvolvedexceeds500,000yuan,aprisontermof3-10yearsmaybefaced.

It is recommended that enterprisesverify the authenticity of the invoices provided by the agency company through the invoice verification platform of the Electronic Tax Bureau,and keep complete logistics documents as evidence.According to the latest version of the Measures for the Administration of VAT on Exported Goods and Labor Services in 2025,the existence of

How can cross - border e - commerce avoid the risks of agency invoice issuing?

According to the latest version of the "Management Measures for Value-Added Tax on Exported Goods and Services" in 2025,it is allowed to haveis allowed.For exchange rate fluctuations: Use the spot exchange buying rate of the Bank of China on the invoice issuing date for conversion.:

• Forfreightallocation:ThepricedifferencebetweenCIFandFOBshallbeattachedwithatransportationcontract.
• Forqualitydeductions:Aqualityobjectionlettersignedandrecognizedbythecustomershallbeprovided.
• Whenthedifferencerangeexceeds±5%,a

special matter descriptionshall be submitted to the competent tax authority,and the following documents shall be provided: A supplementary agreement confirmed by both the buyer and the seller

• Abankstatementofinternationalsettlement
• Athird-partyinspectionreport(ifinvolvingqualitydisputes)
• Howtoavoidtheriskofagencyinvoicing?

In response to the new policies of the cross - border e - commerce comprehensive pilot zones in 2025,it is recommended to adopt the following

Regarding the new policies of the cross-border e-commerce comprehensive pilot zone in 2025,it is suggested to take the following measuresClear contract terms: :

• Specifytheinvoicetype(proformainvoice/commercialinvoice/customsinvoice)
  • Determinethecurrencyconversionrules
  • Systemconnectionguarantee:
• Directly connect the data of the ERP and the agency companys invoicing system
  • Setanautomaticearly-warningthresholdfortheinvoicingamount
  • Regularcomplianceaudits:
• Check the customs declaration forms and invoice lists monthly
  • Sample-checktheoriginalvouchersquarterly
  • Itisrecommendedtoconduct

In the latest international trade practice in 2025,the issuing entity of the export invoice depends on

qualification verificationthrough the following channels.Tax system verification: :

• LogintotheNationalVATInvoiceVerificationPlatformtochecktheinvoicecode
  • Logintothe"NationalVATInvoiceVerificationPlatform"tochecktheinvoicecode.
  • Customsfilingquery:
• Verify the validity of the Registration Certificate of the Declarant on the website of the General Administration of Customs
  • ConfirmtheAEOcertificationstatus(itisrecommendedtochooseanadvancedcertifiedenterprise)
  • Commercialcreditreport:
• Obtain a credit investigation report issued by a third - party institution
  • Focusoncheckingthetax-relatedlitigationrecordsinthepastthreeyears
  • (TherulesdescribedinthisarticlearebasedontheOpinionsonComprehensivelyDeepeningtheRegulatoryReformofComprehensiveServiceEnterprisesanditssupportingimplementationrulesthatcameintoeffectinJanuary2025.Forspecificoperations,pleaserefertothelatestinterpretationofthecompetentauthorities.)

The rules described in this article are based on the "Regulations on Comprehensively Deepening the Reform of the Judicial System",which came into effect in January 2025.How is the price of export agency services calculated?Do you know about these hidden costs?