Export freight forwarders can issue special VAT invoices, provided that the forwarding company is a general taxpayer. General taxpayers engaged in VAT-taxable sales activities can issue special VAT invoices on their own. If the forwarding company provides international freight forwarding services that qualify for tax exemption policies, although the business is tax-exempt, they cannot issue special VAT invoices and can only issue ordinary VAT invoices. If they provide domestic freight forwarding services or international freight forwarding services that do not qualify for tax exemption, they can issue special VAT invoices in accordance with regulations after paying VAT. After obtaining the special VAT invoice, the company can claim input tax credit if it meets the conditions, thereby reducing the company's tax burden. Therefore, you need to first confirm whether the export freight forwarder you are working with is a general taxpayer and the specific services they provide to determine whether you can obtain special VAT invoices.
Professional consultant answers
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Export freight forwarders can issue special VAT invoices, provided that the forwarding company is a general taxpayer. General taxpayers engaged in VAT-taxable sales activities can issue special VAT invoices on their own. If the forwarding company provides international freight forwarding services that qualify for tax exemption policies, although the business is tax-exempt, they cannot issue special VAT invoices and can only issue ordinary VAT invoices. If they provide domestic freight forwarding services or international freight forwarding services that do not qualify for tax exemption, they can issue special VAT invoices in accordance with regulations after paying VAT. After obtaining the special VAT invoice, the company can claim input tax credit if it meets the conditions, thereby reducing the company's tax burden. Therefore, you need to first confirm whether the export freight forwarder you are working with is a general taxpayer and the specific services they provide to determine whether you can obtain special VAT invoices.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Generally, if an export freight forwarder is not a small-scale taxpayer, they can usually issue special VAT invoices. Small-scale taxpayers can generally only issue ordinary invoices on their own. If they need to issue special VAT invoices, they must go to the tax authorities to have them issued on their behalf, although small-scale taxpayers in some pilot industries can also issue special VAT invoices on their own.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
If the export freight forwarder enjoys tax exemption policies, such as qualifying international freight forwarding tax-exempt business, they cannot issue special VAT invoices. Since tax-exempt business cannot claim input tax credit, special VAT invoices are not issued.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
To determine whether an export freight forwarder can issue special VAT invoices, you need to look at their tax registration type and the nature of their business. For example, purely tax-exempt international freight forwarding business cannot issue special VAT invoices, while domestic freight forwarding services can generally be issued by general taxpayers under normal circumstances.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Export freight forwarders that can issue special VAT invoices are generally general taxpayers, and their business does not fall under tax-exempt categories. If the business is tax-exempt, only ordinary invoices can be issued.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
If an export freight forwarder is a general taxpayer and the business is taxable, they can issue special VAT invoices. If they are small-scale taxpayers, under certain circumstances, they cannot issue special VAT invoices on their own as per regulations.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
For export freight forwarders, the key is their tax status. General taxpayers can issue special VAT invoices for normal taxable business, but they cannot if they enjoy tax exemption.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
To issue special VAT invoices, export freight forwarders must be general taxpayers and the services they provide must not qualify for tax exemption. In this case, they can issue special VAT invoices in accordance with regulations.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
When an export freight forwarder is a general taxpayer and the business involved is not tax-exempt, they can issue special VAT invoices for the cooperating party to claim input tax credit.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
If an export freight forwarder is a general taxpayer engaged in taxable freight forwarding services, they meet the conditions to issue special VAT invoices.