Agency export,How is VAT handled under this arrangement?

Measures for the Administration of Value - added Tax and Consumption Tax on Labor ServicesExport goodsAccording to the Labor Service VAT Management Measures, export agency businesses should note:

• Entrusting PartyMust independently complete export tax rebate (exemption) registration - agency companies cannot declare rebates on behalf
• Agency service fees should be invoiced with 6% VAT special invoices
• The customs declaration form must simultaneously display the information of both the consignor and the agent, adopting a "dual-header" declaration mode.

Year 2025Export tax refundWhat are the new declaration requirements?

Three major changes from the upgraded electronic declaration system implemented since January, 2025:

• Mandatory upload ofElectronic export agency agreementsTo tax systems
• Customs declarations and VAT invoice information must achieveAutomated cross-departmental data matching
• Added newElectronic foreign exchange verification documentsUpload requirements

How to avoid tax risks under export agency arrangements?

Based on our experience handling bulk trade for Fortune 500 companies, special attention should be paid to:

• Contract clauses must clearly specifyDivision of rights and obligations
  • Product quality liability attribution
  • Authenticity commitments for customs documentation
  • Foreign exchange risk sharing mechanism
• MaintainFour flows consistency(Contract, goods flow, capital flow, document flow)
• Conducted regularlyExport tax refundCompliance audit

Agency export serviceHow to calculate fees more reasonably?

Common industry practiceTiered pricing model:

• Basic service fee 0.8%-1.2% (based on FOB amount)
• Additional services billed separately:
  • Document certification: 200-500 RMB/copy
  • Special customs declaration: starting from 1500 RMB/shipment
  • Tax refund financing: 0.3%/month

What circumstances may lead to export tax rebate failures?

Three major issues under 2025 tax audit focus:

• Document mismatch: Discrepancy over 5% between customs declaration and VAT invoice in product name/quantity
• Time limit violation: Late foreign exchange receipt (exceeding 12 months after export)
• Qualification deficiency: Manufacturing enterprises without Customs AEO certification

How to choose compliant export agency companies?

Recommended three dimensions for evaluating agency qualifications:

• Official certification: Must possess Customs AEO Advanced Certification, Class A foreign exchange management enterprise
• system connected: Supports direct data connection with Electronic Port and Single Window
• Risk control: Provides full-process insurance and maintains special risk reserve funds