The factoryAgency export,At that time, who should issue the input invoice?

Under the agency export model,Input invoices must be issued by the actual supplying factory.. According to the "Announcement on Value-Added Tax and Consumption Tax Policies for Export Goods and Labor Services" issued by the State Taxation Administration in 2023, it is stipulated that:

• The agency company solely acts as an export service provider and does not participate in the transaction of goods ownership.
• The sales and purchase relationship of goods exists solely between the factory and the overseas buyer.
• The invoice title should be in the name of the agency company, and the remarks column must indicate the phrase "agency export."

Is it mandatory to issue a special VAT invoice for export agency services?

According to current policy requirements:

• Export tax refundSpecial VAT invoices must be used.
• A regular invoice is only applicable to tax-exempt and non-refundable transactions.
• Invoice Tax Rate Selection Recommendations:
  • General taxpayers issue invoices at a 13% tax rate.
  • Small-scale taxpayers may apply for the issuance of 3% special VAT invoices.

How is the input amount for export agency determined?

The calculation of the amount must comply withFOB price conversion rules:

• Calculation formula: Input amount = Foreign exchange income × (1 - Agency fee rate) ÷ (1 + Difference between tax levy and refund rates)
• The agency service fee to be deducted shall be clearly stipulated in the contract.
• The exchange rate conversion is based on the exchange rate on the first day of the month when the customs declaration form is issued.

How to handle cross-border duty-free sales invoices?

According to the regulations on tax exemption for cross-border taxable activities:

• Please indicate in the remarks column of the invoice.The wording "Exempt from Export Tax"
• Applicable scenarios include:
  • Goods declared for export
  • Goods entering the special supervision area
• Complete customs declaration forms, shipping documents, and other supporting materials must be retained for future reference.

What are the requirements for the invoicing deadline under the agency export model?

Pay special attention to three key time nodes:

• Latest Invoice Issuance Time:Within 90 days after customs declaration and export.
• Deadline for Tax Refund Application: During the VAT tax filing period in April of the year following the export.
• Cross-year transactions must complete the handover of documents before the end of the fiscal year.

How to prevent the risk of bills in agency export?

The following risk control measures are recommended:

• Sign a tripartite agreement to clarify the rights and obligations of all parties.
• EstablishedDocument Transfer and Receipt Ledger
• Regularly verify the customs declaration forms and invoice information with the agency company.
• Keep complete logistics documents and payment receipts.

Typical Case Analysis: Handling an Agency Export Dispute for a Machinery Factory

In 2024, a machinery manufacturing enterprise in Zhejiang was unable to claim tax refunds due to overdue issuance of input invoices caused by the delayed submission of customs declarations by its agency company. The following measures were taken to recover the losses:

• Pursue liability for breach of contract in accordance with the agency agreement.
• Please provide the complete email correspondence as evidence.
• Apply to the tax authorities for a special circumstances statement.

Through the detailed analysis in this article, we aim to assist factory clients in accurately mastering the invoicing specifications for input tax under the agency export model. It is recommended that enterprises establishProfessional tax and finance team review mechanism, and maintain close communication with the agency to ensure compliance and efficient completion.Export tax refundProcess.