1. What core information must be displayed on an agency export invoice?

According to the latest 2025 edition of the "Cross-Border Trade Document Management Measures," compliant agency export invoices must include:

• Invoice Number and Date: It is recommended to adopt the structure of "agent code + year and month + serial number".
• Buyer and Seller Information: It is necessary to simultaneously reflect both the principal (manufacturer) and the agent (foreign tradeCompany)
• Complete product description: Including HS code, material, specifications, and other essential elements for customs declaration.
• Currency Units and Exchange Rates: The settlement currency and the official exchange rate on the invoice date must be specified.

II. Should the invoice title be issued under the client or the agent?

According to international trade practices and China's tax regulations:

• Seller field: Must be filled with validimport and exportFull name of the authorized agency
• Remarks field: The phrase "Agency Export (Consignor: XXX Company)" must be indicated.
• Special circumstances: In the case of tripartite trade, the information of the intermediary should also be indicated.

III. How is the amount of the export agency invoice determined?

Special attention should be paid to distinguishing between three key amounts:

• Customs declaration amount: Calculated based on the actual FOB price.
• Settlement amount: Total amount including agency service fee
• Invoice amount: It is recommended to itemize the display as "product amount + service fee".

IV.Export DrawbackWhich type of invoice should be used?

According to Announcement No. 38 of the State Taxation Administration in 2025:

• It is mandatory to use a general VAT invoice (electronic or paper).
• The remarks section of the invoice must indicate: "Export RepresentationService" and customs declaration number
• Service fees must be listed separately and cannot be combined with the payment for goods.

5. What should I do if the product name on the invoice does not match the customs declaration form?

This situation may trigger customs inspection and tax audit risks. It is recommended that:

• Please confirm the HS code and declaration elements with the agent in advance.
• If discrepancies are found after invoicing, the invoice must be voided and reissued within 3 working days.
• Major modifications require simultaneous changes to the customs declaration form and foreign exchange verification form.

6. How to issue cross-border RMB settlement invoices?

According to the People's Bank of China's 2025 Cross-border Settlement New Regulations:

• The phrase "Cross-border RMB Settlement" must be prominently displayed on the invoice.
• The RMB account information of the overseas buyer must be specified.
• Exchange Rate Lock Requirement: If the exchange rate fluctuation between the invoice date and the settlement date exceeds 2%, the invoice must be reissued.

7. What is the legal validity of electronic invoices in agency export?

The "Electronic Invoice Management Measures," effective from December 2024, stipulate:

• An electronically signed invoice holds the same legal validity as a paper version.
• It must be issued through a Tax UKey or a third-party authentication platform.
• Storage requirements: Original electronic records must be retained for over 10 years.

Five Major Compliance Operation Recommendations

• Tax filing:
  • Completion of the entrusted export agency contract filing in advance
  • Verify input invoices against export data on a quarterly basis.
• Document management:
  • Establish the correspondence between invoices, customs declarations, and logistics documents.
  • Maintain complete modification records and approval processes.
• Exchange Rate Management:
  • The median price published by the China Foreign Exchange Trade System is adopted.
  • Exchange rate fluctuations exceeding 1% require reconfirmation of the invoice amount.
• Time - effect control:
  • The invoice must be issued within 15 working days after the goods depart.
  • The deadline for tax refund declaration shall not exceed April 30 of the year following the export.
• Risk prevention:
  • Purchase export credit insurance to cover invoice default risks.
  • Regularly review the import and export qualifications of the agent.