Who should issue invoices for agency-imported equipment? Clarifying responsibility attribution

Invoice dilemmas in agency import business

2025 revised version of Customsimport and exportGoods Declaration Management Measures implementation case: AnMedical Equipmentimporter misunderstood invoice issuance rules, resulting in $3.8 million worth of CT equipment being detained in bonded zones for 23 days, incurring over 120,000 yuan in additional storage fees. Such cases demonstrate the professional importance of invoice issuance rules for agency-imported equipment.

Invoice issuer responsibility determination rules

According to the Cross-border Trade Service Agreement Model Text (2025 Revised Edition), invoice issuers should be determined based on these factors:

• Trade contract signing party: Whether the actual purchaser matches the contract signatory
• Fund payment path: Whether payments flow through the agency companys account
• Customs declaration entity: The domestic consignee field information on customs declaration forms
• VAT deduction chain: Correspondence between tax payment certificates and invoices

Invoice handling under different trade models

• Self-operated import model:
  • Importing enterprise issues pro forma invoice
  • Must provide SAFE-filed foreign exchange payment documents
• Agency commission model:
  • Agency company issues service fee invoice
  • Equipment invoice issued by actual user
• Bonded zone import model:
  • Defer issuing VAT special invoice
  • Must issue tax-paid invoice upon zone exit

Common operational error warnings

• Mistaken belief that agency must issue equipment invoice
• Confusing pro forma invoice with VAT special invoice validity
• Overlooking cross-border service trade invoice annotation requirements
• Using obsolete 2018 invoice templates

2025 tax treatment key points

Per MOF 2025 Announcement No.1, special attention required for agency-imported equipment:

• Withheld VAT requires separate tax payment split certificate
• Cross-border RMB settlement invoices must be marked with CIPS identification code
• E-invoices must synchronously upload to Single Window system
• Equipment debugging fees must be listed separately from equipment costs

Typical dispute case analysis

Case 1:An automaker importing 20 million yuan production line equipment via agency had incorrect equipment invoices issued by the agent, causing input tax deduction failure, ultimately resolved through tripartite agreement re-signing.

Case 2:Medical device importers correctly adopting the dual-header customs declaration model, where the actual user directly issues invoices, saved 15 working days in tax processing time.

Four-step compliance method

1. Sign clear Tripartite Responsibility Confirmation Agreement,
2. Note the actual user in the remarks column of customs declaration forms
3. Adopt the one invoice, two splits system for invoice issuance
4. Establish e-invoice tracking management system

Particularly noteworthy is that the new Intelligent Document Review System implemented by Customs in 2025 has achieved automatic invoice information verification. Enterprises must ensure over 98% consistency among customs declarations, invoices, and contracts—otherwise manual review may be triggered.