I. What isAgency export,Special invoice?

The special invoice for export agency is issued by comprehensive foreign trade service enterprises on behalf of the consignor.Special VAT invoices, for declaration purposesExport tax refund。According to the latest policy in 2025, the agent mustcustoms clearanceIn the "Domestic Consignor" field, enter your own name and add the remark "Export on Behalf" at the same time.

II. Which enterprises are eligible to issue special VAT invoices for export agency services?

Must meet the following conditions simultaneously:

• Qualification Requirements:
  • Have import/export rights
  • Have completed export tax rebate (exemption) registration
  • Possession of Customs AEO certification (mandatory from 2025 onwards)
• Document preparation:
• Entrusted Agency Agreement (with clear specification of goods ownership)
• Proforma Invoice and Proforma Contract
• VAT Tax Payment Certificate for Manufacturing Enterprises

III. What is the process for issuing a special invoice for export agency?

The standard procedure consists of three steps:

• Step 1: Filing Registration
  • Submit the "AgentExport goodsCertificate
  • Please upload the scanned copies of the customs declaration form and the power of attorney simultaneously.
• Step 2: Invoice Issuance
  • Issue the invoice in RMB based on the amount converted from the customs declaration form.
  • The remarks column must indicate the export date, exchange rate, and customs declaration number.
• Step 3: Apply for Tax Refund
  • Complete the VAT declaration in the month following export.
  • Submit electronic data through the International Trade "Single Window".

IV. What is the time cycle for issuing a special invoice?

According to Announcement No. 38 of the General Administration of Customs in 2025:

• Standard procedure: The invoice must be issued within 15 working days after the goods leave the country.
• Expedited Channel: Applicable to enterprises in the Free Trade Zone, processing time can be shortened to 7 working days.
• Special Circumstances: Commodity transactions require advance filing of an invoicing plan.

V. How is the tax rate calculated for special invoices for export agency?

Continuing since 2023,13. the value - added tax zero - rate policyStill valid:

• Goods Category:Export tax refundGoods with a tax rate of 0% can issue zero-rate invoices.
• Service Category: Cross-border taxable services are subject to a 6% tax rate (requires separate filing).
• Special circumstances: Cross-border e-commerce retail exports will continue to implement the "tax exemption without invoices" policy.

6. How to handle red-letter invoices?

2025 new regulations require:

• Return scenarios：The invoice must be issued within 30 days after the goods are re-imported.
• Amount adjustment：The difference caused by exchange rate fluctuations can be partially offset with a credit invoice.
• Operation Restrictions: The total amount of red-stamped deductions throughout the year shall not exceed 5% of the total export value.

7. What are the risk points in issuing special invoices?

Particular attention is needed:

• four-flow alignment: The flow of goods, funds, invoices, and contracts must be consistent.
• Time - limit risk: Overdue invoicing will affect the export tax rebate declaration.
• Exchange rate risk：It is recommended to adopt the Bank of China conversion rate on the day of customs declaration.

8. What is the difference between invoicing for export by proxy and self-operated export?

Key Differences Comparison:

• Billing entity: Agency invoicing vs. Direct invoicing by the manufacturer
• Tax refund method：Agency tax refund vs Self-operated tax refund
• Division of responsibilities: The agent bears joint and several liability vs. the enterprise assumes independent responsibility

(The policies mentioned in this article are based on information available up to June 2025. For specific operational advice, please consult the competent tax authority.)