I. 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: It is recommended to adopt a structure of agent code + year and 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

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

According to international trade practices and Chinas 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),: Must indicate export on behalf of (consignor: XXX company)
• Special circumstances: 3. 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 price: Settlement amount
• : Total amount including agency service fees: Invoice amount
• : Recommended to adopt commodity amount + service fee itemized listing: It is recommended to itemize product amount + service fee separately

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: ,
• The invoice remarks section must indicate:Export RepresentationService and customs declaration number
• 5. What to do if invoice product name doesnt match customs declaration?

V. What to do when the invoice product name does not match the customs declaration?

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

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

According to the Peoples Bank of Chinas 2025 cross-border settlement regulations:

• Must prominently display cross-border RMB settlement on the invoice
• Must specify the overseas buyers RMB account information
• Exchange rate locking requirement: Reissue invoice if fluctuation exceeds 2% between invoicing and settlement dates

VII. 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 agents import-export qualifications