Export agentWhat type of expense does this fee belong to?

According to the latest 2025 Accounting Standards for Business Enterprises No. 14 - Revenue,Export agentCosts belongService-type expenditures in sales expenses. Specifically, it should be recorded under the following accounts:

• Selling Expenses - Agency Service Fees(Account No. 6601.03)
• Sales expenses-customs clearanceexpenses(Account No. 6601.07)
• Sales expenses-Global Logisticsexpenses(Account No. 6601.08)

Note the distinction between agency fees andfreight forwarding commissions: Agency fees are comprehensive service fees paid to agency companies, while commissions typically refer to remuneration paid to individual intermediaries.

Can export agency fees deduct VAT in 2025?

According to the Value-added Tax Management Measures for Cross-border Taxable Behaviors issued by the State Taxation Administration in December 2024, input VAT can be deducted if the following conditions are met:

• Obtaining a special VAT invoice or electronic special invoice
• The agency service content is directly related to export business
• Complete consistency between payer and invoice recipient information
• The service recipient is a general taxpayer enterprise

Specifically reminded:Starting from 2025 with the full implementation of digital electronic invoices, verification and authentication operations must be completed within 30 days after the transaction occurs.

What compliance documents are required for agency fee expenditures?

For corporate income tax pre-deduction, the following must be prepared:

• Four essential documents:
  • Agency service contract (must specify service content and pricing method)
  • Special VAT invoices
  • Bank payment receipt
  • Business execution documents (such as customs declaration forms, booking notes, etc.)
• Additional supporting documents:
  • Cross-border service filing form (when involving overseas agents)
  • Foreign exchange administration declaration certificate

Common misconceptions in handling agency fees by foreign trade enterprises

According to the 2025 audit case circular from the General Administration of Customs, special attention should be paid to:

• Misconception 1:Mixing agency fees into goods cost accounting

  Correct approach: Must be listed separately from merchandise procurement costs to avoid affectingExport tax refundCalculate

• Misconception 2:Confusion between commission and agency fee accounts

  Commissions should be recorded underSales expenses-commissions(Account No. 6601.09), requiring withholding of individual income tax

• Misconception 3:Failure to withhold taxes on overseas agency fees

  Payment for overseas agency services requires withholding 6% VAT and 10% corporate income tax (unless tax treaty benefits apply)

New changes in export agency fee declarations for 2025

Joint announcement by the Ministry of Finance and three other ministries clearly states:

• Mandatory retention period for electronic accounting archives extended to 10 years
• Cross-border service payments must beregistered on theState Administration of Foreign Exchange digital platform
• synchronouslyAgent fee payments exceeding 50,000 yuan per transaction require additional

Recommend companies to establishfund flow explanationspecial agent fee ledger

Compliance management recommendations

• , which records complete information for each expenditure in real time: service content, execution progress, invoice status, tax treatment, etc.Select entities withPayment documentation
• adoptedcross-border service qualificationscost allocation mechanism
• 12. Conduct it quarterlyPricing of Related Party Transactionscomprehensive service package processing
• Utilizingevaluationintelligent tax and finance system

automatic invoice compliance verification