How to handle export tax rebate through an agent? What materials need to be prepared? What are the latest process changes in 2025?

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 refund management measures for 2025, enterprises applying for tax refund through agency must simultaneously meet the following conditions:

• Entity qualification requirements:
  • The client must possessimport and exportEnterprises need to have legal import and export qualifications, including:
  • The agent must hold the "International Freight Forwarding Qualification Certificate."
• Proof of Transaction Authenticity:
• Customs-verified Export Goods Declaration Form
• Time - limit requirementsA complete export agency agreement should be attached with:Water bill (for cross-border RMB settlement, RMB cross-border payment and receipt information must be provided)
• Tax Compliance Requirements:
• The certification period for special value-added tax invoices shall not exceed 180 days.
• The exported goods fall within the scope of the tax refund commodity catalog.

II. How many steps are there in the export tax rebate declaration process for agents?

The new version of the electronic port system to be implemented in 2025 will simplify the declaration process as follows:

• Phase 1: Document Preparation (5-7 working days)
  • Check the consistency between the customs declaration form and the contract.
  • Verify the certification status of the VAT invoice
  • Verify the compliance of foreign exchange receipt documents.
• Phase Two: System Submission (within 3 business days)
  • Enter data through the Single Window for International Trade.
  • Upload encrypted electronic documents
  • Retrieve pre-declaration feedback results
• Phase 3: Tax Review (15-20 business days)
  • The tax authorities conduct cross-departmental data comparison.
  • Key verification of the reasonableness of related-party transaction pricing
  • Complete the calculation of tax refund amount

III. What are the core materials required for export tax rebate agency in 2025?

According to the latest requirements, the following three types of documents must be prepared:

• Transaction Voucher:
  • Original export sales contract and its translation (notarization required for non-English versions).
  • Power of Attorney for Application of (CO)
• Logistics Document:
  • Maritime TransportationBill of Lading/Air TransportationWaybill (must display freight payment method)
  • Packing List (Weight difference with customs declaration ≤3%)
• Tax documents:
  • Special VAT Invoice (the deduction copy must be stamped with the "Export Tax Refund" seal)
  • Agency Export Agreement (with Clear Tax Refund Responsibility Clause)

IV. How to Avoid Common Risks in Agency Export Tax Refunds?

Three key risk points for tax inspection focus in 2025:

• Document mismatch risk:
  • The customs declaration amount must be accompanied by a special explanation if the discrepancy with the invoice exceeds ±5%.
  • It is recommended to establish a verification mechanism for the "three-single consistency."
• Risk of delayed receipt of payment:
  • The deadline for foreign exchange collection in 2025 has been adjusted to 210 days after export.
  • Special settlement methods require prior filing.
• Agency qualification risks:
  • Verify the customs credit rating of the agency company (must maintain AEO certification).
  • Please confirm that the agency agreement includes a clause on liability for breach of contract.

V. What are the differences between export tax rebate through an agent and self-operated tax rebate?

A comparative analysis from a practical operational perspective:

• Differences in responsible entities:
  • In the agency mode, the entity eligible for tax refund remains the commissioning enterprise.
  • The agent is responsible for filing services rather than tax liabilities.
• Timeliness comparison:
  • The average processing cycle of professional agency companies has been reduced by 40%.
  • Self-declaration is prone to rejection due to documentation issues.
• Cost composition differences:
  • The agency service fee is typically 0.8%-1.2% of the tax refund amount.
  • Self-operated businesses must bear the costs of dedicated personnel and system maintenance.

6. How to Choose a Reliable Export Tax Rebate Agency?

Based on 20 years of industry experience, it is recommended to focus on:

• Key qualification review points:
  • Please check the validity period of the "Export Tax Rebate Agency Filing Certificate".
  • Confirm the operation permission level of the electronic port.
• Service capability evaluation:
  • Please provide successful cases from the past two years (preferably within the same industry).
  • Testing the response speed of system integration.
• Risk control measures:
  • Is an error and omission insurance policy provided?
  • Is there an early warning mechanism for abnormal situations established?