I. AgencyExport tax refundIs it mandatory to issue a VAT invoice?

According to the latest regulations of the State Taxation Administration in 2025,Agency export,In business, production enterprises must issue to the agency companySpecial VAT invoicesThe invoice must clearly indicate transaction information such as product name, quantity, unit price, etc., and the invoice amount should be consistent with the customs declaration amount. If it involves entrusted agency service fees, a separate invoice should be issued.VAT Ordinary Invoice for Agency Service Fee.

II. How to match the agency export invoice with customs declaration information?

Special attention should be paid to the following 3 matching elements:

• Commodity Code: Consistent with the first 6 digits of the HS Code
• Measurement Unit: Standard units registered with customs shall be used.
• Amount Composition:
  • FOB price must include packaging fees and port miscellaneous fees
  • CIF price should separately list freight and insurance costs

III. How to issue invoices for cross-year export business?

According to theExport tax refundSupplementary Provisions to the Management Measures:

• Invoices can be reissued during the annual settlement period (before April 30 of the following year).
• Submission required beyond the settlement periodExtension Application Instructions
• The exchange rate conversion shall be based on the exchange rate on the first working day of the export month.

IV. What are the common errors in agency export invoices?

2024 tax inspection cases reveal that the main issues include:

• The cargo name does not match the customs declaration (e.g., "electronic components" vs. "integrated circuits").
• Failure to note the words "export on behalf" as required
• Ship in batches but issue a single consolidated invoice

A company had its 580,000 yuan tax refund rejected due to mistakenly declaring "lithium battery packs" as "batteries."

V. Can electronic invoices be used for export tax rebates?

Starting from January 1, 2025, it will be implemented nationwideDigital Electronic Invoice (DEI):

• Must be issued directly through the electronic tax bureau
• Need to upload simultaneouslyXML format structured data
• The invoice code rule has been changed to: year (2 digits) + administrative division (4 digits) + batch (4 digits)

Special Reminder: The PDF version of the electronic invoice still needs to be printed, stamped, and archived for future reference.

It is recommended that enterprises confirm the following information with their agency company before issuing invoices:

• Export Contract Filing Number
• Foreign Exchange Receipt Number
• Validity Period of Agency Agreement