1. What core information must agency export invoices display?

According to the 2025 latest edition of 'Cross-border Trade Document Management Measures', compliant agency export invoices should include:

• Invoice number and date: Recommended to adopt the structure of "agency code + year/month + serial number",
• Buyer and seller information: Must simultaneously reflect the principal (manufacturer) and the agency (foreign tradeCompany)
• Complete commodity description: Including HS code, material, specifications and other customs declaration essential elements
• Currency unit and exchange rate: Must indicate settlement currency and official exchange rate on invoice date

2. Should the invoice header display the principal or the agency?

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

• Seller field: Must fill in the full name of the authorized agency companyimport and exportRemarks field
• : Must note "Agency export (Principal: XXX Company)",: For three-party trade, intermediary information should also be marked
• Special circumstances3. How to determine the amount on agency export invoices?

Special attention should be paid to the distinction between three key amounts:

Customs declaration amount

• : Calculated based on actual FOB priceSettlement amount
• : Total amount including agency service feesInvoice amount
• : Recommended to adopt "commodity amount + service fee" itemized listing4. Which type of invoice should be used?

IV.Export DrawbackAccording to State Taxation Administration Announcement No. 38 of 2025:

Must use VAT ordinary invoice (electronic or paper)

• Invoice remarks field must note: ",
• Service" and customs declaration numberExport RepresentationService fee must be listed separately and cannot be merged with goods payment
• 5. What to do if invoice product name doesn't match customs declaration?

五、發(fā)票品名與報(bào)關(guān)單不一致怎么辦？

This situation may trigger customs inspection and tax audit risks. Recommendations:

• Confirm HS codes and declaration elements with the agent in advance
• If discrepancies are found after invoicing, void and reissue within 3 working days
• Major modifications require simultaneous updates to customs declarations and foreign exchange verification forms

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

According to the People's Bank of China's 2025 cross-border settlement regulations:

• The invoice must prominently display 'Cross-border RMB Settlement'
• Must specify the overseas buyer's RMB account information
• Exchange rate locking requirement: Reissue invoice if fluctuation exceeds 2% between invoicing and settlement dates

7. Legal validity of electronic invoices in agency exports?

The Electronic Invoice Management Measures implemented since December 2024 clarify:

• Digitally signed electronic invoices have equal legal effect as paper versions
• Must be issued via Tax UKey or third-party authentication platforms
• Storage requirement: Original electronic records must be retained for over 10 years

Five major compliance operation recommendations

• Tax filing:
  • Complete agency export contract filing in advance
  • Quarterly verification of input invoices against export data
• Document management:
  • Establish correspondence between invoices, customs declarations, and shipping documents
  • Maintain complete modification records and approval processes
• Exchange Rate Management:
  • Use the median rate published by China Foreign Exchange Trade System
  • Reconfirm invoice amount if exchange rate fluctuation exceeds 1%
• Time - effect control:
  • Invoicing must be completed within 15 working days after goods departure
  • Tax refund declaration deadline must not exceed April 30 of the year following export
• Risk prevention:
  • Purchase export credit insurance to cover invoice default risks
  • Regularly review the agent's import-export qualifications