Enter輸出代理店What type of invoice should be issued?

According to the latest 2025 Implementation Regulations of the Value-Added Tax Law, legitimate import and export agents are required to issueSpecial VAT InvoiceorProforma Invoice：

• Agency service fee: A special VAT invoice at a 6% tax rate will be issued
• Advances for expenses (通関/Logistics): A cost allocation sheet plus the corresponding service provider’s invoice must be provided.
• 外貿(mào)総合サービス：「仲介代理サービス」としてインボイスを発行

What is the difference between a proforma invoice and a commercial invoice?

The two types of invoices carry different legal effects within the foreign trade process:

• Proforma Invoice (PI): Used for quotations, foreign exchange applications, and import license processing
  • Example: A machinery exporter issued a PI to its Vietnamese customer for applying for an import license.
• Commercial Invoice (CI): The statutory voucher for actual settlement
  • Must be identical to the amount and product name on the customs declaration.

Can a tax-exempt invoice be issued for cross-border taxable services?

The cross-border services VAT exemption policy that will continue to be implemented in 2025 includes:

• International freight forwarding services
• offshore service outsourcing
• Technology Export Services

but must be providedForeign exchange receipt and payment voucher、Original service contractSupporting documents. A cross-border e-commerce logistics company had its 1.2 million yuan tax exemption application rejected because it could not provide the carrier’s signed receipt—a cautionary tale worth heeding.

How do exchange-rate fluctuations affect the invoice amount?

It is recommended to adoptContractually locked exchange rateorInvoice Remarks：

• In March 2025, an agency suffered a euro-settlement loss equivalent to 7% of the contract value because no exchange-rate fluctuation clause had been agreed upon.
• コンプライアンスの実踐例：インボイスに「支払當(dāng)日の中國銀行の為替レートの仲値で決済する」と明記する

Do I need to re-issue an invoice for returned goods?

Different return reasons must be handled separately:

• Quality Claim Return: IssueRed-letter VAT invoice
• Return due to trade disputes: requiredReturn Agreement+Customs Return Certificate
• 2025 New Regulation: The electronic invoice system must simultaneously upload the return customs declaration number.

Must the declared customs value be identical to the invoice amount?

According to Customs General Administration Announcement No. 18 of 2025:

• General trade: The commercial invoice amount must not deviate from the declared value on the customs declaration by more than ±5%.
• Processing trade: a reasonable loss tolerance of ±10% is permitted
• A garment-exporting company was penalized by customs for underreporting the invoice amount by USD 30,000, deemed a false price declaration, and fined 20% of the goods’ value—a case that should serve as a warning.

What invoice clauses should be noted in a power-of-attorney agreement?

It is recommended to clearly specify in the agreement:

• 請(qǐng)求書発行期限（「全額入金確認(rèn)後5営業(yè)日以內(nèi)」と定めることを推奨）
• Procedure for Handover of Advance Payment Documents
• Currency conversion method for cross-border payments
• 2025 New Model Agreement Adds Electronic Invoice Delivery Clause

How can we guard against the risk of fraudulent invoicing by agency companies?

You can verify the authenticity of an invoice through the following methods:

• Log in to the National Value-Added Tax Invoice Verification Platform of the State Taxation Administration
• 代理會(huì)社の事業(yè)範(fàn)囲に「輸出入代理」が含まれているかを確認(rèn)してください
• A photocopy of the tax payment certificate is required.
• A typical case in which a trading company was ordered to pay back taxes and fined 830,000 yuan for accepting agency invoices without transfer of goods ownership