How to declare export tax rebates through an agent? What materials need to be prepared? The latest 2025 operation guide.

According to the Administrative Measures for Value - added Tax and Consumption Tax on Exported Goods and Services implemented in 2025, agency export tax rebate needs to meet three conditions simultaneously:Export DrawbackWhat are the basic requirements that need to be met?

According to the latest export tax rebate policy for 2025, enterprises applying for tax rebates through an agency model must meet the following conditions simultaneously:

• Entity qualification requirements:
  • The entrusting party must possess the qualification of a general VAT taxpayer.
  • The agent must possessimport and exportThe operation right has been temporarily obtained and the export tax rebate (exemption) filing has been completed.
• Proof of Business Authenticity:
  • Please provide the complete agency export agreement (the ownership of the goods must be clearly specified).
  • Foreign ExchangeA complete export agency agreement should be attached with:The voucher must match the amount on the customs declaration.

2. What core materials are required for the declaration of export tax rebates through an agent?

After the upgrade of the electronic filing system in 2025, enterprises need to pay special attention to the following key points in material preparation:

• Agency export agreement (original)
  • The agency export goods certificate signed and stamped by both parties (generated by the new version of the electronic signature system).
  • Customs Export Declaration Form (Electronic Port data must complete online verification)
• Capital vouchers:
  • FX Settlement AgencyExchange memo or receipt notification (must include the verification information from the State Administration of Foreign Exchange)
  • VAT Special Invoice (the invoicing information must strictly match the customs declaration form)

III. What are the new changes in the declaration time limit for 2025?

The announcement issued by the State Taxation Administration in January 2025 clearly states:

• The regular declaration deadline remains before the VAT filing period in April of the year following the export of the goods.
• Newly addedHandling of Electronic Documents with Tolerated DeficienciesMechanism:
  • Class A credit enterprises may submit electronic data in advance.
  • The deadline for submitting supplementary paper materials has been extended to 180 days.
• Cross-border RMB settlement transactions must be submitted simultaneously.RCEP Electronic Certificate of Origin Declaration

IV. What special risks exist in the agency model that need to be guarded against?

Based on the 200+ agency tax refund cases we have handled, special attention should be paid to:

• Four-stream integration risks:
  • The flow of goods, funds, invoices, and information must be fully aligned.
  • The agent shall not handle foreign exchange receipts and payments (special regulations apply in certain regions).
• Conflict in filing information:
  • The client's production-oriented enterprise must complete the export tax rebate filing in advance.
  • The service content of the agent must be consistent with the business scope specified in the business license.

How to choose a reliable agency export service provider?

Recommend evaluating agency qualifications from these dimensions:

• Officially Certified Qualification:
  • Check the AEO certification level of the customs (it is recommended to choose an advanced certified enterprise).
  • Verify the classification management category of export tax rebate with the tax authority (preferably Class I enterprises).
• System docking capabilities:
  • Does it support direct data connectivity with the Electronic Port and Single Window?
  • Improvement level of the tax refund progress visualization inquiry system

Special reminder:Starting from 2025, pilot implementation will be carried out in certain regions.Intelligent Tax Refund RobotThe service allows for real-time monitoring of declaration progress and risk alerts. It is recommended to prioritize service providers equipped with this system.