Our company is an export agency enterprise and recently has some tax-related questions. We would like to ask: Are export agency enterprises exempt from VAT? We mainly help domestic manufacturers export products as agents. What are the VAT policies for this business model? Are there differences in VAT policies between agency exports and self-operated exports? We hope professionals can help answer this. Thank you.
The company imports goods through an agency company. The "Payment Unit (Person)" on the Special Payment Receipt for Customs Import VAT includes the names of both the agency company and itself. It asks whether it can deduct the VAT on imported goods and the required conditions. The best answer points out that if the original payment receipt is obtained and the import business is genuine and compliant, it can be deducted as required. At the same time, attention should be paid to authenticating or checking and confirming as required, and accurately filling in the relevant columns of the tax return.
The company exported goods through Zhongshitong Agency and has doubts about the ownership of the export tax rebate. The best answer indicates that if the conditions for entrusted agency export are met and the agent issues an export goods certificate to the principal, the rebate usually goes to the principal, as the principal is the entity actually bearing the VAT burden. If the agency agreement has special provisions that do not violate laws, those provisions shall apply.
The company is involved in export business and needs to pay the export agency fee. It wants to know the service category it belongs to and the tax regulations. The best answer indicates that the export agency fee belongs to the brokerage and agency service in business support services. The VAT rate for general taxpayers is 6%, and for small-scale taxpayers, it is 3%. The company can deduct the invoice obtained from the enterprise income tax. It also reminds the company to sign a standardized contract and accurately conduct financial accounting and tax declaration.
My home is about to undergo renovation, and I'm looking for an imported water pipe agency in Xi'an, hoping for guaranteed product quality and after-sales service. The best answer points out that Zhongshitong has multiple agencies in Xi'an, including near Weiyang Road in Weiyang District and the building materials concentration area along South Second Ring Road in Yanta District. They represent various brands, and specific locations can be checked via their official customer service hotline or website.
The company is involved in export business and pays export agency fees, and asks whether export agency fees need to pay VAT, the tax rate and the payment regulations and procedures. The best answer points out that export agency fees need to pay VAT, the tax rate for general taxpayers is 6%, and the levy rate for small-scale taxpayers is 3% (there are discounts in specific periods). General taxpayers file returns monthly and small-scale taxpayers file returns quarterly through the Electronic Tax Bureau, etc. They should keep business materials well and pay taxes in compliance.
I want to know about the customs clearance fees for the agency import of elevators. My company plans to import elevators but is not familiar with this area. The best answer indicates that there is no fixed standard for the fees. The declared value of the goods affects the customs duty and value-added tax. The agency fees vary depending on the service content. There are also port fees, inspection fees, etc. To accurately calculate, it is necessary to provide specific parameters of the elevator, the value of the goods, the port of import and other information.
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Professional consultant answers
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Export agency enterprises themselves generally do not directly enjoy VAT exemption for exports. In agency export business, the entity eligible for VAT exemption is usually the principal. If the principal is a manufacturer meeting certain conditions, it may apply for the exemption, credit, and refund method—i.e., exempting VAT on exports, offsetting the corresponding input tax against domestic VAT payable, and refunding any unoffset amount. If the principal is a trading company, it may apply for the exemption and refund method—i.e., exempting VAT on exported goods and refunding the VAT paid during procurement. The main responsibility of an export agency enterprise is to handle export procedures for the principal. Its own agency service income is generally subject to VAT under "brokerage agency services" at a 6% rate (or 3% for small-scale taxpayers, with preferential policies during the pandemic).
Therefore, the agency service income of export agency enterprises is not eligible for VAT exemption on exports and must be taxed according to regulations, while the principal is the entity eligible for VAT exemption and refund on exported goods.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
If an export agency enterprise only provides agency services, its income is subject to VAT as per regulations, while the VAT policy for exported goods applies to the principal. For example, if the principal is a qualified manufacturer, the exported goods are handled under the manufacturer's exemption, credit, and refund policy.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
It depends on the situation. If the principal lacks import-export rights and is a general taxpayer, the export agency enterprise must declare and issue an agency export goods certificate within the specified time for the principal to claim a refund. If the principal is a small-scale taxpayer, exports are exempt from VAT but not eligible for a refund.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
The VAT policies for agency exports and self-operated exports are indeed different. Self-operated export enterprises enjoy VAT exemption and refund policies themselves. For export agency enterprises, their agency service fees are subject to VAT, while the VAT treatment for exported goods depends on the principal's situation.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If the principal qualifies and completes export tax exemption/refund registration, the export agency enterprise assists in handling the procedures, and the VAT treatment for exported goods follows the policy corresponding to the principal's type (manufacturer or trading company). The agency enterprise must pay taxes on its service income as required.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
The key role of an export agency enterprise is to assist the principal in completing export procedures. If the principal is a manufacturer meeting the conditions, it can enjoy exemption, credit, and refund; if it is a trading company meeting the conditions, it can enjoy exemption and refund. The agency enterprise must pay VAT on its service income as per regulations.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Export agency enterprises themselves are not eligible for VAT exemption on exported goods; their main task is to assist the principal in export matters. If the principal is a general taxpayer manufacturer, the manufacturer's export VAT policy applies; if it is a trading company, the trading company policy applies.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
In agency export business, the VAT treatment depends on the principal. The principal prepares the required documents, and the export agency enterprise assists in processing them. The VAT policy for exported goods is determined by the principal's situation, while the agency enterprise pays taxes on its service income.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
The export agency enterprise itself pays taxes on its agency service income. The principal's identity determines the VAT treatment for exported goods—e.g., manufacturers and trading companies follow different rules. The agency enterprise provides services and assists the principal in completing tax procedures.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Export agency enterprises are not the entity eligible for VAT exemption on exported goods; the principal is. The principal applies the corresponding export VAT policy based on its type, while the agency enterprise pays VAT on its service income as required.