Export agentWhat type of expense does the fee belong to?

According to the 2025 "Value-Added Tax Management Measures for Cross-Border Taxable Activities",Export agentService fees should be categorized asModern Service Industry - Business Support ServicesWhen creating vouchers, special attention should be paid to:

• The service content must fully correspond to the contract terms.
• The remarks column on the invoice must indicate the phrase "export agency services."
• Transboundary PaymentsPlease synchronously save the SWIFT message.

Can the input tax on agency fees be deducted?

The new policy in 2025 allows compliant deductions, but three conditions must be met:

• Obtain a special VAT invoice (ordinary invoices are not deductible).
• The service is actually used for export business.
• The payment voucher matches the invoice amount.

Special Reminder: If the agent is an overseas institution, it must be presented withProforma Invoice + Tax Payment CertificateTo process the deduction, invoices exceeding USD 50,000 per single invoice require filing.

Five-Step Method for Creating Agency Fee Vouchers

1. Confirm the key terms of the service contract
   • The service period is calculated to the exact day.
   • Pricing Method (Proportional/Quota)
   • Dispute resolution clause
2. Collect compliant invoices
   • Domestic Agent: Special Value-Added Tax Invoice
   • Overseas Agent: Proforma Invoice + Tax Payment Certificate
3. Prepare accounting vouchers

   Suggested abstract format:"Payment of export agency fee for XX Company in X 2025 (Contract No. XXX)"

4. Associationcustoms clearancedocuments
   • The customs declaration number must be traceable.
   • The proportion of goods value must match the service fee.
5. Archive electronic materials

   Starting nationwide implementation from 2025.Electronic Accounting Archive System, to be saved:

   • Scanned copy of invoice (resolution above 300dpi)
   • Electronic copy of bank receipt
   • PDF of the Contract Signature Page

Three Major Pitfalls in Cross-Border Agency Fee Payments

• Minefield One: Directly Recording Pro Forma Invoices in Accounts

  An export company was required to pay back taxes of 380,000 yuan in 2024 for directly using foreign proforma invoices for accounting purposes.

• Minefield Two: Confused Declaration of Service Types

  Combining freight forwarding fees with export agency fees in a single invoice, resulting in non-deductible input tax.

• Minefield Three: Improper Handling of Inter-period Expenses

  The agency fee period and the customs declaration period are more than 90 days apart, which may trigger special tax adjustments.

Compliance Management Recommendations for 2025

• Establish a special ledger for agency fees

  Record the following details for each expense: service period, related customs declaration, payment date, and invoice number.

• Implement the "dual verification" mechanism
  • Business personnel verify the authenticity of the service.
  • Financial personnel verify the compliance of invoices.
• Stay updated on policy developments

  Starting from July 2025, nationwide pilot programs will be implemented.Cross-Border Service Fee Electronic Filing System