What legal bills need to be issued for agency import and export business?

According to the latest Measures for the Administration of Cross - Border Trade Services in 2025, agency import and export must provide two types of core bills:

• Special VAT invoices: Used for domestic service fee settlement, and it must include:
  • Details of agency service fees
  • customs clearance/Logistics and other additional service fees
  • 6% tax rate for modern service industries
• Proforma Invoice: Used for cross - border payment settlement, it should be noted:
  • Trade terms (such as FOB/CIF)
  • Currency and exchange rate locking clause
  • Pre - declaration information of HS code

How to issue separate invoices for agency service fees and goods payments?

According to the revised terms in Document No. 62 of the Ministry of Finance in 2023, it must be adoptedPrinciple of bill separation:

• Domestic entities issue 6% special VAT invoices (service fees)
• Foreign entities provide commercial invoices (goods transactions)
• Transboundary PaymentsVouchers need to correspond to different transaction numbers

Typical case: A medical device export enterprise declares through an agent and pays an agency fee of 150,000 RMB (6% special invoice). At the same time, the goods payment of 500,000 US dollars is paid via TT and accompanied by a commercial invoice.

Can a pro - forma customs declaration form be used as a deduction voucher?

In 2025, the General Administration of Customs clearly stated:The pro forma customs declaration form only has the effect of declaration and cannot be used as a tax voucher. The compliant operation process should be:

• The agency company provides a pro forma customs declaration form (pre - declaration)
• Obtain an official customs declaration form after actual customs clearance
• Handle tax refund with the official customs declaration form

How to handle exchange rate differences for cross - border payment bills?

Recommended adoptionMulti - currency sub - account system:

• Service fee invoices are denominated in RMB
• Goods invoices are denominated in foreign currency
• Indicate in the remarks column:
  • Locked exchange rate (such as USD/CNY = 7.025)
  • Party bearing the exchange rate risk
  • Cross - border payment date range

What bill issues will the tax inspection focus on in 2025?

According to the latest tax inspection guidelines, focus on checking:

• Compliance of the integration of the three streams:
  • Capital flow (payment vouchers)
  • Bill flow (invoice type)
  • Goods flow (customs declaration documents)
• Rationality of cross - border service fees:
  • Industry benchmark for the proportion of agency fees (generally 1.2 - 3.5%)
  • Supporting documents for special service surcharges

How to verify the invoicing qualifications of an agency company?

Proposal to passThree - certificate verification system:

• Check the validity period of the Registration Certificate of Customs Declaration Entity
• Verify the general VAT taxpayer qualification
• Confirm the status of the record list in the State Administration of Foreign Exchange

Starting from 2025, the qualification of agency enterprises can be queried in real time through the "Single Window for International Trade" platform, which has been connected to the databases of the State Administration for Market Regulation and the State Taxation Administration.