I. Agency輸出稅還付Is a VAT invoice mandatory?

According to the latest 2025 regulations issued by the State Taxation Administration,代理輸出In the course of business, the manufacturing enterprise must issue to the agency companySpecial VAT Invoice. The invoice must clearly state transaction details such as the product name, quantity, unit price, etc., and the invoice amount must match the declared customs value. If agency service fees are involved, a separate invoice must be issued.Agency Service Fee VAT General Invoice」でした.

II. How should export invoices issued by an agent be matched with customs declaration information?

Please pay special attention to the following 3 matching elements:

• Product Code: Consistent with the first six digits of the Customs HS Code
• Unit of measurement: Use the standard unit filed with customs
• Amount Composition:
  • The FOB price must include packaging charges and port surcharges.
  • The CIF price must separately specify the freight and insurance costs.

3. How should invoices be issued for cross-year export transactions?

According to the 2023 release of "輸出稅還付Supplementary Provisions to the Management Measures:

• Invoices can be reissued within the annual settlement period (before April 30 of the following year).
• Submission required if beyond the settlement periodRequest for Extension – Explanation
• The exchange rate for conversion shall be based on the rate on the first working day of the month in which the export occurs.

4. What are the common errors in export invoices issued by agents?

The 2024 tax audit cases reveal that the main issues include:

• 貨物名と通関申告書が一致していない（例：「電子部品」と「集積回路」）
• 「代理出口」の文言を規定通りに記載していない
• Ship in batches but issue a single consolidated invoice

ある企業が「リチウム電池パック」を「電池」と誤って分類したため、58萬元の還付が拒否された。

5. Can electronic invoices be used for export tax rebates?

Effective January 1, 2025, it will be implemented nationwideDigital Electronic Invoice (DEI)：

• Must be issued directly through the Electronic Tax Bureau
• Needs to be uploaded synchronouslyXML-formatted structured data
• The invoice code rule has been changed to: Year (2 digits) + Administrative Division (4 digits) + Batch (4 digits)

Special Reminder: The PDF version of the electronic invoice must still be printed, stamped, and then filed for future reference.

We recommend that companies confirm the following information with their agent before issuing an invoice:

• Export Contract Record Filing Number
• Collection receipt number
• Validity Period of the Agency Agreement