Do I need to file taxes myself after acting as an export agent? How does the tax refund process work? What are the common risks?

Does the export agency model require self-declaration of VAT?

According to current tax laws, in export agency business,Export Drawbackthe principal qualification belongs to the actual cargo owner enterprise. However, specific operations require attention:

• When the agency company only provides customs clearance services:
  • The entrusting party handles the tax refund declaration independently
  • Complete customs declaration forms, VAT special invoices and other documents must be provided
• When the agency company assumes tax refund responsibility:
  • A tripartite agreement must be signed to clarify rights and responsibilities
  • The agent must possess export tax refund qualifications

What key materials are required for export agency tax refund?

Five essential documents for tax refundDirectly affecting declaration timeliness:

• Goods transaction documents:
  • Proforma invoice (Commercial Invoice)
  • Packing List
• Tax documents:
  • Agency export agreement (the tax rebate liability clause needs to be clearly defined)
  • Customs declaration form for export goods (tax refund copy)
• Foreign exchange documents:
  • Time - limit requirementsA complete export agency agreement should be attached with:Payment Receipt
  • Foreign income declaration form

How to coordinate foreign exchange verification with tax declaration?

Year 2025 foreign exchange management new policy requirements:

• Foreign exchange receipt deadline:
  • Foreign exchange verification must be completed within 12 months after goods export
  • Overdue cases require submission of an explanation to the State Administration of Foreign Exchange
• Key points for data matching:
  • The difference between customs declaration amount and foreign exchange receipt amount must not exceed ±5%
  • Multiple batches of foreign exchange receipts require corresponding relationship proof

What are the common tax risks in agency export?

Recent three-year inspection cases reveal three major risk points:

• Document management risks:
  • Discrepancy between customs declaration information and VAT invoice product names
  • Transport document date earlier than production date
• Timeliness risks:
  • Overdue declaration (export declaration deadline is April of the following year)
  • Overdue certification of input invoices
• Agency qualification risks:
  • Agency company being listed in tax abnormal directory
  • Compliance issues of exporting under others names

How to ensure tax compliance in agency export?

Recommend establishing a three-layer risk control system:

• Pre-review:
  • Verify the export tax rebate classification level of the agency company
  • Review historical tax rebate success rate data
• In - process monitoring:
  • Establish a document handover registration system
  • Monthly verification of customs declaration data against foreign exchange receipt records
• Post-audit:
  • Retain complete documentation for at least 5 years
  • Regular cross-verification of tax rebate data