What type of invoice must be issued for entrusted export agency?

According to the current "Provisional Regulations on Value-Added Tax" in effect for 2025, commissioned agency export businesses are required to issueVAT ordinary invoices,and pay special attention to the following points:

• The name of the goods on the invoice must matchcustoms clearancematch the document completely
• The unit of measurement must comply with customs standards (e.g., if "piece" is used for customs declaration, it should not be issued as "set").
• The currency selection must correspond to the currency stated on the customs declaration form, and for RMB settlements, the actual transaction currency must be noted.

What exactly does "dual-header" refer to in a dual-header invoice?

Under the agency export model, the invoice must simultaneously reflectAgency companyandEntrusting PartyInformation:

• Issuer: Full name and tax identification number of the foreign trade agency company
• Purchaser: Name of Overseas Customer (English)
• The remarks column must include:
  • Actual consignor's unit name and taxpayer identification number
  • Exchange rate application date.
  • Applicable exchange rate (when settled in RMB)

How to align the invoice issuance time with customs export declaration?

According to 2025Export tax refundThe new policy requires special attention to time node control:

• The invoice issuance date must not be earlier than the customs declaration date.
• No later thanBefore the end of the VAT declaration period in the month following the export.Complete invoicing
• Cross-year transactions require the issuance of supplementary invoices before the VAT filing deadline in April of the following year.

What are the new changes in invoice compliance for 2025?

Regarding Announcement No. 17 of 2025 from the General Administration of Customs, the following updates should be prioritized:

• Added newDigital currency settlementRemarks requirements
• Cross-border e-commerce B2B exports must be labeled with the term "cross-border e-commerce."
• For transactions among RCEP member states, the origin declaration number must be indicated.
• Electronic invoice signatures must comply with the new regulations of the Electronic Signature Law.

What tax refund risks can common invoice errors lead to?

Based on the analysis of tax refund rejection cases from the past three years, the high-frequency risk points include:

• Amount difference:
  • Invoice amount > Customs declaration amount: Tax refund is based on the customs declaration amount.
  • Invoice amount < Customs declaration amount: The difference will not be eligible for tax refund.
• Product name discrepancy: The HS code contradicts the product name on the invoice.
• Exchange rate error: Not converted according to the exchange rate on the first working day of the customs declaration month.
• Overdue foreign exchange collection: No required remarks provided for the 180-day foreign exchange collection deadline.

How to verify whether the invoice issued by the agency company is compliant?

It is recommended that the customer follow the steps below for verification:

• RegisteredElectronic Tax OfficePlease verify the authenticity of the invoice.
• Compare the information in the invoice remarks field withAgency agreementConsistency
• Verify the relevance of customs declaration data through the single window.
• Request agency to provideComparison Table of Proforma Invoice and Commercial Invoice