I.Export agentWhat accounting subject should the fee be recorded in?

According to the Latest 2025Accounting Standards for Business Enterprises No. 14 - Revenuestipulates thatExport agentthe fee should be recorded inSelling Expenses - Agency Service Feessubject. Under special circumstances, if the agency service involves long - term project cooperation, the following treatment methods can be adopted:

• Regular agency service:
  • Single - timecustoms clearanceThe service is recorded under "Sales Expenses - Customs Clearance Fees".
  • The comprehensive agency service is recorded under "Sales Expenses - Foreign Trade Service Fee".
• Treatment of advanced expenses:
  • The prepaid ocean freight shall be recorded under the "Other Receivables" account.
  • Customs duties paid on behalf are recorded in the "Taxes Payable" suspense account.

II. Can export agency fees be deducted for VAT?

According to 2025Caishui [2023] No. 39Document Continuation Policy. Eligible export agency fees can be deducted from input tax credits, but the following requirements must be met:

• Special VAT invoices must be obtained
• The service is actually used for taxable items.
• Exclude the following non - deductible situations:
  • Purchased services with abnormal losses.
  • Agency services used for tax - exempt projects.
  • Export businesses that have not completed foreign exchange verification.

III. What are the differences in the treatment of agency fees in international trade?

There are significant differences in the handling of agency fees in different countries/regions (based on the latest data in 2025):

• China:
  • The agency fee invoice must indicate "Foreign Trade Comprehensive Service".
  • Foreign exchange receipts and payments need to be declared for balance of payments.
• United States:
  • The tax document Form 1099 needs to be provided.
  • For a single transaction exceeding $800, 30% income tax needs to be withheld in advance.
• European Union:
  • The VAT reverse - charge mechanism needs to be implemented.
  • The EORI number must be attached.

IV. What fee clauses should be noted when signing an agency contract?

According to 2025Typical cases of international trade contract disputes, it is recommended to pay special attention to:

• Cost composition clauses:
  • Clarify the basic service fee and surcharges.
  • Agree on the sharing of exchange rate fluctuation risks.
• Invoice clauses:
  • Agree on the invoice issuance time.
  • Clarify the invoice type (general invoice/special invoice).
• Handling in special circumstances:
  • Extra fees incurred by customs inspection.
  • Warehousing fees caused by transportation delays.

V. What are the new changes in the treatment of export agency fees in 2025?

Particular attention should be paid to the latest policy trends:

• Mandatory implementation of electronic invoices:
  • Implemented nationwide starting from July, 2025
  • The financial system needs to be upgraded to receive digital invoices.
• New foreign exchange management policies:
  • For a single transaction of more than $50,000, a description of the transaction background needs to be attached.
  • The payment of agency fees is included in the foreign exchange monitoring system.
• Strengthening of anti - money laundering supervision:
  • Require the retention of KYC information of the agent
  • Establish a fund flow tracking mechanism

Specifically reminded:This article is written based on the policies that are currently effective in 2025. For specific operations, please refer to the interpretation of the competent tax authorities. It is recommended to consult a professional accounting firm for major trade projects to avoid impacts caused by improper fiscal and tax handlingExport tax refundor trigger compliance risks.