1. Is tax registration required for export agency services?

According to the latest revised "Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Services" in 2025, the following tax filings must be completed for export agency businesses:

• Sign a tripartite agreement: Production enterprises,foreign tradeThe company and the overseas buyer shall sign an agency export agreement with clearly defined rights and responsibilities.
• Export tax refund (exemption) filing: The foreign trade agent must complete the filing within 15 working days prior to the first declaration.
• Document retention requirements: Customs declaration forms, shipping documents, and foreign exchange records must be preserved.A complete export agency agreement should be attached with:Original documents such as vouchers shall be retained for at least 5 years.

AgencyExport DrawbackHow is the amount calculated?

The calculation of tax refund follows"Who exports, who collects foreign exchange, who gets tax refund"Principles, specifically divided into two modes:

• Production-oriented agent: The manufacturing enterprise issues a value-added tax special invoice to the foreign trade company, and the tax refund rate applies to the corresponding tax rate of the product's HS code.
  • Example: For a certain mechanical equipment with a tax rebate rate of 13%, the FOB price is USD 100,000 (exchange rate 7.0), and the refundable tax amount = 700,000 × 13% = 91,000 yuan.
• Trade agent: Foreign trade companies purchasing and then exporting on their own need to provide input invoices and output invoices for tax deduction.

III. How to determine the timing for issuing agency export invoices?

Special attention is required for the new regulations to be implemented from 2025:

• Billing deadline：A general VAT invoice must be issued within 60 days from the date of customs declaration for the export of goods.
• Special case handling:
  • Cross-border E-commerceThe business format can be extended up to 90 days.
  • For future foreign exchange receipts, the expected collection date must be noted during declaration.
• Common mistakes：The year-end invoicing results in the expiration of the input tax credit period.

IV. What are the common tax risks associated with export agency?

According to the 2025 case notifications from the General Administration of Customs, the main risk points include:

• The issue of "four flows misalignment": The flow of goods, funds, invoices, and contracts must be fully aligned.
• Handling of Abnormal Receipt of Foreign Exchange：For the portion of foreign exchange not received by April 30 of the year following the export date, input tax must be reversed.
• Incorrect commodity classification: A company mistakenly classified power tools under the machinery category, resulting in the recovery of excess tax refunds.

V. How to Choose a Compliant Export Agency Company?

Recommend evaluating agency qualifications from these dimensions:

• Inspection of Qualification Documents:
  • Customs AEO certification
  • Foreign Exchange Administration Classification Level (Class A is preferred)
  • VAT Tax Credit Rating (must be M level or above)
• Risk control system: Has a comprehensive document review system and foreign exchange verification process been established?
• Historical violation records: Administrative penalty information can be queried through the "Credit China" website.

(This article is written based on current policies. For specific operations, please refer to the requirements of the competent tax authorities. In case of complex business scenarios, it is recommended to consult a professional tax advisor.)