Agency export serviceCan fees be issued as VAT special invoices?

According to the latest 2025 VAT Management Measures for Cross-border Taxable Activities, compliant agency export services can issueVAT ordinary invoicesorSpecial VAT invoices, depending on service content:

• Pure agency services (customs clearanceDocument processing, etc.) applies 6% VAT rate
• Comprehensive services including logistics and warehousing require separate tax rates
• Cross-border taxable services meeting conditions may apply zero tax rate

What attachment materials are needed for cross-border service invoices?

2025 tax audits will focus on authenticity of cross-border transactions. Recommended invoice attachments include:

• Copy of key pages of Agency Export Agreement,
• Bank foreign exchange receipts/payments (must match contract amount)
• Customs declaration form/export goods declaration list
• Service item detailed list (Chinese-English bilingual)

Can agency fees and goods value be combined in one invoice?

Strict distinction required between goods trade and service trade:

• Prohibited to issue combined invoicesCircumstances:
  • Agent company collecting payment on behalf
  • involveExport tax refundBusiness
  • Foreign exchange recipient differs from invoice issuer
• Allowed to issue combined invoicesCircumstances:
  • Lump-sum service contracts (must specify included items in remarks column)
  • Clearly listed reimbursed expenses

What changes have occurred in the 2025 cross-border service tax exemption policy?

Cross-border Service VAT Policy updated in December 2024 remains effective until 2025:

• Tax exemption for international transportation services requires providingBill of Lading/Air Waybill
• Offshore service outsourcing requires submittingTechnology export contract registration certificate
• Newly added tax-free catalog for cross-border e-commerce comprehensive services

How to verify an agency companys invoicing qualifications?

Recommended verification methods for clients:

• Query business scope by logging into the 'National Enterprise Credit Information Publicity System'
• Request presentation of Foreign Trade Operator Filing Registration Form,
• Verify if invoice stamp matches contract signing party
• Transboundary PaymentsMust confirm possession ofForeign Exchange Administration recordsQualified

What key information needs to be noted in the invoice remarks column?

2025 new tax policy requires remarks column to include:

• Export contract number (linked to customs declaration information)
• Service period (start-end month/year)
• Foreign settlement method (T/T, L/C, etc.)
• Special notes for specific trades (e.g. market procurement trade code)

(Policies mentioned are valid until June 2025. For specific operations, consult competent tax authorities. Agency exports involve multi-party rights and responsibilities. Recommended tax compliance review before signing formal service agreements.)