Export through entrusted agency generally involves two main types of documents. First, the principal needs to issue a VAT ordinary invoice. Because in the export business through an entrusted agency, the principal is the actual owner and seller of the exported goods, and should issue a VAT ordinary invoice to the agent as required, which is used by the agent to handle relevant procedures such as export tax rebate. Information such as the name, specifications and models, quantity, unit price of the goods should be accurately filled in on the invoice.
Secondly, the agent should issue a Certificate of Goods Exported through Entrusted Agency, which is an important document to prove the authenticity of the export business through an entrusted agency. The agent applies to the competent tax authority for the issuance of this certificate with the relevant materials provided by the principal and hands it over to the principal for handling the export tax rebate. During the invoice - issuing process, the principal's invoice - issuing information must be accurate, otherwise it may affect the tax - rebate progress; the agent should apply for the issuance of the Certificate of Goods Exported through Entrusted Agency in a timely manner and ensure that the materials are complete and compliant.
Professional consultant answers
Emily LiuYears of service:10Customer Rating:5.0
Settlement and payment expertConsult
Export through entrusted agency generally involves two main types of documents. First, the principal needs to issue a VAT ordinary invoice. Because in the export business through an entrusted agency, the principal is the actual owner and seller of the exported goods, and should issue a VAT ordinary invoice to the agent as required, which is used by the agent to handle relevant procedures such as export tax rebate. Information such as the name, specifications and models, quantity, unit price of the goods should be accurately filled in on the invoice.
Secondly, the agent should issue a Certificate of Goods Exported through Entrusted Agency, which is an important document to prove the authenticity of the export business through an entrusted agency. The agent applies to the competent tax authority for the issuance of this certificate with the relevant materials provided by the principal and hands it over to the principal for handling the export tax rebate. During the invoice - issuing process, the principal's invoice - issuing information must be accurate, otherwise it may affect the tax - rebate progress; the agent should apply for the issuance of the Certificate of Goods Exported through Entrusted Agency in a timely manner and ensure that the materials are complete and compliant.
Sarah ZhangYears of service:8Customer Rating:5.0
Document expertConsult
When the principal issues an invoice, attention should be paid to the selection of the tax rate. Generally, zero - tax rate applies to exported goods, but there may be differences in some special cases. It is necessary to understand clearly in advance and not make mistakes.
Robert ChenYears of service:6Customer Rating:5.0
Customer service consultantConsult
The agent should complete the issuance of the Certificate of Goods Exported through Entrusted Agency within the specified time, otherwise the principal's tax rebate will be affected. The time regulations may vary in different regions, so local policies should be paid attention to.
Jennifer WangYears of service:4Customer Rating:5.0
Market development consultantConsult
The amount of the invoice issued by the principal should correspond to the amount on the customs declaration form, otherwise it may not pass the tax - rebate review, causing unnecessary trouble.
Michelle ChenYears of service:3Customer Rating:5.0
Business coordination consultantConsult
If the goods subject to consumption tax are involved, in addition to issuing a VAT ordinary invoice, the principal also has to handle matters related to consumption tax as required, to see whether consumption - tax - related invoices need to be issued.
William YangYears of service:5Customer Rating:5.0
International logistics consultantConsult
The software used for invoice - issuing should be updated in a timely manner to ensure that invoices meeting the requirements can be issued normally and avoid delaying the export process due to software problems.
Amanda YangYears of service:3Customer Rating:5.0
Cost control consultantConsult
Before issuing an invoice, the principal had better confirm the information with the agent again, such as the goods description, to ensure that the statements on both sides are consistent and reduce subsequent problems.
Andrew HuangYears of service:7Customer Rating:5.0
Supply chain optimization expertConsult
Whether it is the principal issuing an invoice or the agent issuing a certificate, relevant invoice - issuing records and materials should be properly kept for inspection by the tax authorities.
Elizabeth LiYears of service:3Customer Rating:5.0
Compliance and risk managerConsult
When the agent issues the Certificate of Goods Exported through Entrusted Agency, it should carefully check the materials provided by the principal, communicate and solve problems in a timely manner to ensure the accuracy of the certificate.
David LiYears of service:6Customer Rating:5.0
Senior customs declaration consultantConsult
If the principal is not familiar with the invoice - issuing process, it can consult the local tax department to obtain accurate guidance and not operate blindly.