Agency export,What is the difference between a special VAT invoice and a self-operated export invoice?

Issuance required for agency export businessVAT ordinary invoices(tax-exempt) rather than special VAT invoices—this is the core difference explicitly stipulated by the latest 2025 policy. The specific distinctions are as follows:

• Invoicing Party: The agent acts as the invoicing party rather than the exporter.
• The tax rate column should be marked with the word "Exempt" instead of a specific tax rate.
• Tax Treatment: The agent does not participate in the tax refund declaration.

What are the required documents for issuing an agency export special VAT invoice?

Pursuant to the "Cross-Border Trade Services Management Measures" issued by the General Administration of Customs in January 2025, the following must be prepared:

• Basic documents:
  • Agency Agreement (Service scope and responsibility allocation must be clearly defined)
  • customs clearanceOriginal and photocopy
• Business Voucher:
  • Foreign Exchange Receipt Certificate (must match the declared customs amount)
  • Copy of the cargo transport document

What are the key changes to the 2025 cross-border duty-free policies?

The latest announcement from the State Taxation Administration emphasizes three key points:

• Electronic Verification: All duty-free declarations must be verified through the International Trade "Single Window" system.
• Time limit: The invoicing process must be completed within 60 days after the goods have left the country.
• Risk Control: More than three instances of discrepancies between the proforma invoice and the customs declaration will trigger a tax audit.

How should the agency service fee invoice be used in conjunction with the export documents?

Recommended adoptionitemized invoicing system:

• Issue a tax-exempt ordinary invoice for the goods amount portion
• The agency service fee will be invoiced separately as a 6% VAT special invoice.
• The combined amount of the two invoices must exactly match the total contract value.

What common mistakes can cause a special VAT invoice to be invalidated?

The 2025 audit cases reveal that the main risk points include:

• The mismatch rate between the goods description and the HS code exceeds 5%.
• The discrepancy between the customs declaration amount and the foreign exchange receipt exceeds ±3%.
• The invoice issuance date is later than 90 days after the goods have left the country.

How should special trade methods issue special VAT invoices?

For special modes such as processing trade and cross - border e - commerce:

• Bonded Zone Goods: An additional "Customs Special Supervision Area Goods Declaration Form" is required.
• Market procurement trade: the regulatory code "1039" must be indicated
• Cross-border e-commerce: A notarized screenshot of platform transaction records is required.

How long does it take to authenticate a VAT special invoice for export by proxy?

After the 2025 e-reform, the cycle is significantly shortened:

• Routine business: Complete tax system filing within 3 working days
• First-time partner companies: an additional 5 working days are required for qualification verification
• Large-value transactions (exceeding USD 5 million): automatically trigger a 72-hour review period

How to Choose a Compliant Invoicing Agency?

It is recommended to focus on verifying the following qualifications:

• Must hold the "Cross-Border Trade Service License" (2025 Edition)
• AEO Certified Enterprises
• Must hold security certification at Level 3 or above for the China E-Port system.
• It is recommended to verify the certificate of no significant violations in the past two years.