The invoice issuance situation involved in import and export agency needs to be distinguished according to different scenarios. If the agency company only provides agency services and charges agency fees, then it should issue special value-added tax invoices or ordinary value-added tax invoices. The tax rate depends on the identity of the agency company's taxpayer. For general taxpayers, the tax rate is 6%, and for small-scale taxpayers, the levy rate is 3% (there may be preferential policies currently).
If the agency company imports goods in its own name and then sells them to the principal, in this case, it needs to pay import duties, value-added tax, etc. as required in the import link and obtain a special payment receipt for value-added tax paid on imported goods at the customs. When selling to the principal, it should issue special value-added tax invoices or ordinary invoices. The value-added tax rate for general taxpayers selling goods is usually 13%, and the levy rate for small-scale taxpayers is 3%. At the same time, the principal obtains the corresponding invoices for cost accounting and deduction, etc. Therefore, the specific invoice issuance should be determined according to the essence of the business.
Professional consultant answers
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
The invoice issuance situation involved in import and export agency needs to be distinguished according to different scenarios. If the agency company only provides agency services and charges agency fees, then it should issue special value-added tax invoices or ordinary value-added tax invoices. The tax rate depends on the identity of the agency company's taxpayer. For general taxpayers, the tax rate is 6%, and for small-scale taxpayers, the levy rate is 3% (there may be preferential policies currently).
If the agency company imports goods in its own name and then sells them to the principal, in this case, it needs to pay import duties, value-added tax, etc. as required in the import link and obtain a special payment receipt for value-added tax paid on imported goods at the customs. When selling to the principal, it should issue special value-added tax invoices or ordinary invoices. The value-added tax rate for general taxpayers selling goods is usually 13%, and the levy rate for small-scale taxpayers is 3%. At the same time, the principal obtains the corresponding invoices for cost accounting and deduction, etc. Therefore, the specific invoice issuance should be determined according to the essence of the business.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
If the import and export agency business is a pure agency, only issue invoices for agency fees instead of issuing invoices for goods sales, otherwise, there may be risks of false invoice issuance.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Remember to pay attention to the invoices related to export tax rebates. If the business involves export tax rebates, the invoices prepared by the agent to assist the principal should meet the tax rebate requirements, otherwise, it will affect the tax rebate.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
For import and export agency in cross - border e - commerce, there may be special regulations for invoice issuance. You can consult the local tax authorities to confirm the specific invoice - issuing rules.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
If the agent collects and pays the payment for goods on behalf of others, this part generally does not involve invoice issuance. The invoice is mainly issued for agency fees and possible miscellaneous fees.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Pay attention to the remarks column of the invoice. Sometimes, according to business needs, some information related to the agency business, such as the name of the principal, may need to be noted in the remarks column.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
For import and export agency involving consumer - tax - taxable goods, in addition to value - added tax - related invoices during invoice issuance, there are also corresponding requirements for handling consumer - tax bills, and it should be operated in compliance.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If the principal is a small - scale taxpayer, the agent can issue ordinary invoices. If the principal is a general taxpayer, usually, special invoices need to be issued for its deduction.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Electronic invoices are also commonly used in import and export agency. They have the same legal effect as paper invoices, and the invoice - issuing process may be more convenient. You can choose according to your needs.