Entrusted Agency Import: Who Should the Tax Invoice Belong to?
Solved#Import agent#
Our company has entrusted an agency company to import a batch of goods. Now the goods have been successfully imported, but there is a disagreement regarding the ownership of the tax invoice. The agency company believes that since they are responsible for the import process, the tax invoice should belong to them. However, our company thinks that as the actual owner of the goods, the tax invoice should rightfully belong to us. We would like to ask in this situation of entrusted agency import, who should the tax invoice actually belong to? Are there any relevant regulations or practices that can be referred to?
Professional consultant answers
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
In the business of entrusted agency import, the ownership of the tax invoice usually follows the principle of "Who pays the tax, the tax invoice belongs to whom". If the entrusting party pays the taxes and fees in the import process by itself, then the tax invoice naturally belongs to the entrusting party. If the agency party has advanced the taxes and fees first, after the entrusting party settles the relevant payments, the agency party should deliver the tax invoice to the entrusting party.
From the perspective of actual operation, the tax invoice is of crucial importance to the entrusting party because it involves financial treatments such as cost accounting and input tax deduction of the enterprise. If the tax invoice does not belong to the entrusting party, the entrusting party may not be able to carry out normal tax deductions, thus increasing the tax cost.
At the same time, both parties should clarify the issue of the ownership of the tax invoice in the entrusted agency import contract to avoid similar disagreements. If there is no clear stipulation in the contract, the two parties can negotiate and solve the problem according to the above principle. If the negotiation fails, the ownership of the tax invoice can be determined through legal channels.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Generally speaking, if there is no special stipulation in the contract, according to common sense, the tax invoice belongs to the party that actually bears the taxes and fees, that is, the entrusting party. After all, the entrusting party is the final owner of the goods and the bearer of the taxes and fees.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Usually, it belongs to the entrusting party because the entrusting party is the actual owner of the imported goods. The agency party only provides agency services. The tax invoice is more closely related to the actual owner and is of great significance to its financial treatment.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
The ownership of the tax invoice depends on the specific situation. If the agency party is only a pure agent and does not participate in tax payment and other matters, then the tax invoice definitely belongs to the entrusting party. If there are other complicated situations with the agency party, a specific analysis is required.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
According to industry practices, if there is no special stipulation, the tax invoice is mostly given to the entrusting party. After all, the entrusting party will carry out subsequent business activities such as sales of the goods and needs the tax invoice for financial accounting and other purposes.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If both parties have a dispute over the ownership of the tax invoice, first check what the contract says. If the contract does not mention it, considering that the entrusting party is the actual beneficiary of the goods, the tax invoice should belong to the entrusting party.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
It is generally believed that if the entrusting party pays the taxes and fees, it should get the tax invoice. This is related to economic interests. If the agency party gets the tax invoice, the subsequent tax treatment of the entrusting party will be very troublesome.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
In normal entrusted agency import, the tax invoice mostly belongs to the entrusting party. The main responsibility of the agency party is to complete the import process. The tax invoice is more crucial to the tax and financial processes of the entrusting party.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
In most cases, the tax invoice for entrusted agency import belongs to the entrusting party. This not only conforms to the actual business logic but also is beneficial to the subsequent business activities and tax treatment of the entrusting party.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
From the perspective of actual needs, the entrusting party needs the tax invoice for cost accounting and tax deduction. Therefore, if there is no special situation, the tax invoice should be given to the entrusting party.