Input tax can indeed be refunded for export by proxy, but certain conditions apply. First, the entrusting party must be a general taxpayer and have completed export tax rebate (exemption) registration. Second, the proxy export agreement must be standardized, clearly defining the rights and obligations of both parties.
Regarding the refund process, the entrusting party is responsible for applying for the tax rebate. The entrusting party must obtain a proxy export goods certificate, which the entrusted party must apply for from the tax authority from the month following the customs declaration date until April 30 of the following year.
The entrusting party then submits the proxy export goods certificate, export customs declaration form, and other relevant documents to its tax authority to apply for the export tax rebate (exemption). If the entrusting party is a small-scale taxpayer, a value-added tax exemption policy applies, and no input tax refund is available. In summary, as long as the conditions are met and procedures followed correctly, input tax can be refunded for export by proxy.
Professional consultant answers
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Input tax can indeed be refunded for export by proxy, but certain conditions apply. First, the entrusting party must be a general taxpayer and have completed export tax rebate (exemption) registration. Second, the proxy export agreement must be standardized, clearly defining the rights and obligations of both parties.
Regarding the refund process, the entrusting party is responsible for applying for the tax rebate. The entrusting party must obtain a proxy export goods certificate, which the entrusted party must apply for from the tax authority from the month following the customs declaration date until April 30 of the following year.
The entrusting party then submits the proxy export goods certificate, export customs declaration form, and other relevant documents to its tax authority to apply for the export tax rebate (exemption). If the entrusting party is a small-scale taxpayer, a value-added tax exemption policy applies, and no input tax refund is available. In summary, as long as the conditions are met and procedures followed correctly, input tax can be refunded for export by proxy.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Generally, whether input tax can be refunded for export by proxy depends on the entrusting party’s status. If the entrusting party hasn’t completed export tax rebate (exemption) registration, the refund is impossible.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
For export by proxy, attention must be paid to the customs declaration form details, ensuring the information about the operating unit and consignor is accurate; otherwise, it may affect the tax rebate.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
The entrusted party’s issuance of the proxy export goods certificate is crucial. If it’s delayed beyond the deadline, the entrusting party may not be able to claim the tax rebate normally.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
If the goods fall under the non-refundable category, input tax cannot be refunded even for export by proxy, so this must be noted.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
For the entrusting party, accounting practices must be standardized, with clear records of input tax related to export activities; otherwise, issues may arise during tax audits, affecting the rebate.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
When applying for an input tax refund for export by proxy, all required documents, such as invoices and contracts, must be complete. Missing any may lead to rejection of the application.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Another point to note: if the entrusting party encounters issues with foreign exchange receipts before the export tax rebate (exemption) deadline, it may also impact the input tax refund.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
If fraudulent practices or violations occur during the proxy export process, not only will the input tax refund be denied, but the parties may also face penalties from tax authorities.