,,

Contents

I.Agency export,What types of invoices are required?

In the 2025 foreign trade practice, agency export involves three types of core documents:

Special VAT invoices: Suppliers issue 13% tax rate invoices to agency enterprises (the current tax rate will still be implemented in 2025).
Proforma Invoice: Forcustoms clearanceThe trade document must match the contract amount.
Commercial Invoice: Core document for cross-border settlement, must include 30 elements such as HS code and trade terms.

According to Announcement No. 38 of the General Administration of Customs in 2025, electronic declaration has become mandatory:

Step 1: Sign the "Entrusted Export Agency Agreement" to clarify invoice issuance responsibilities.
- The agreement must specify the terms of "payment upon invoice" or "payment against documents."
Step 2: Complete the preliminary review of invoice information through the single window.
- Starting from 2025, the automatic verification function for origin declarations will be added.
Step 3: The agent enterprise issues export invoices on behalf of the company.
- Note: The new version of the invoice anti-counterfeiting code system must be used starting from January 2025.

With 20 years of agency service experience, we have summarized high-frequency problem solutions:

Question 1: The invoice title does not match the customs declaration.
Case: A company experienced a 3-month tax refund delay due to a change in the name of its agency. Solution: File the "Export Enterprise Information Change Record" in advance.
Question 2: Missing remarks on cross-border RMB settlement invoices
The new regulation in 2025 requires mandatory labeling of the "CIPS Transaction Reference Number".
Question 3: Dispute over the exchange rate of the proforma invoice currency.
It is recommended to stipulate in the agency agreement: "The exchange rate shall be based on the spot selling rate of Bank of China on the customs declaration date."

The retention period for electronic invoices has been extended to 10 years (previously 5 years).
New RCEP Member Country Invoice Certification Green Channel
Cross-border e-commerce B2B exports can apply the simplified invoice template.

It is recommended to verify the following qualification documents: