I.Agency export,Is it mandatory to issue a VAT invoice?

According to the latest <Export goods"Value-Added Tax Management Measures for Labor Services", in the context of export agency business:

• Manufacturing enterprise entrusts export: A general VAT invoice is required, with the remark "Agency Export" indicated in the remarks column.
• Foreign trade enterprises entrust export: A special VAT invoice must be obtained, and the remarks column must include:
  • Export Contract Number
  • Bill of Lading Number
  • Export Port Information

II. Should the invoice title be written as the agency company or the principal?

It should be determined based on the substance of the trade:

• Buyout agency：The invoice title should be issued in the name of the agency company.
• Commission-based agency: The invoice should be issued in the name of the commissioning company, with the agency company's information noted in the remarks.
• Special Cases：Cross-border e-commerce 9710/9810 models must issue invoices in accordance with regulatory requirements.

3. Should the invoice amount be in RMB or foreign currency?

Announcement No. 12 of the State Administration of Foreign Exchange in 2025 clearly stipulates:

• Domestic transactions must be denominated in RMB.
• The foreign currency amount can be included as a remark.
• The exchange rate shall be based on the median price of the Bank of China on the day of invoicing.

4. What essential information should be included in the invoice remarks column?

The following elements must be included (2025 Edition of the "Detailed Rules for the Implementation of the Invoice Management Measures"):

• Exporting country/region
• Trade Method (General Trade/Processing Trade, etc.)
• Payment Method (L/C, TT, etc.)
• Customs declaration number (can be supplemented later)

5. Can a proforma invoice be used as a tax refund document?

According to the special inspection cases of the State Taxation Administration in 2025:

• Proforma InvoiceNot eligible for tax refund
• For customs declaration documents only
• The actual tax refund application must be accompanied by an official VAT invoice.

6. Are there any special requirements for the invoice issuance time?

Special attention should be paid to two key time points:

• Billing deadline: Within 90 days after the goods leave the country
• Certification time limit: Within 360 days from the date of issuance.
• 37. Special circumstances: Commodity trading may apply for deferred filing.

7. How to remedy invoice errors?

2025 Frequently Asked Questions (FAQ) Handling Solution:

• Title error: Void and reissue (requires a written explanation of the circumstances)
• Amount discrepancy: ≤3% can be red-stamped and reissued after the fact.
• Incorrect currency type：It must be voided and reissued.

8. How to Avoid Cross-Province Invoice Verification Issues?

The following measures are recommended:

• In advance atElectronic Tax OfficeCompletion of Cross-Regional Tax-Related Matters Report
• Request the supplier to activateElectronic Ledger for VAT Invoices
• Check at the end of each month.Invoice Selection and Verification List

(Note: This document is compiled based on the currently effective regulations as of 2025. For specific operations, please comply with the requirements of the competent tax authority. It is recommended to entrust professional foreign trade comprehensive service enterprises to handle related matters.)