Revealing the Secrets of Invoice Issuance for Import and Export Agency: Do You Know What Invoices to Issue?
Our company intends to engage an agency to handle import and export business. We haven't been involved in this area before, so we're not quite sure what invoices should be issued for import and export agency. Is it like issuing value-added tax invoices in domestic trade? Or are there special invoice requirements? Are the invoice issuances different for different business scenarios? For example, how are invoices issued for imports and exports respectively? Are there differences in invoice issuance between general trade and processing trade? I hope friends who are knowledgeable in this area can explain it in detail so that I can have a clear idea.












Professional consultant answers
Robert ChenYears of service:6Customer Rating:5.0
Customer service consultantConsult
The invoice issuance situation for import and export agency needs to be considered in multiple scenarios. If it's an agency import, generally, the foreign supplier will issue a proforma invoice. After the import customs declaration is completed, the customs will issue a special payment voucher for import value-added tax, which can be used for input tax deduction. For the agency fee part, the agency should issue a value-added tax invoice to the client. If the agency is a general taxpayer, usually a special value-added tax invoice will be issued at a tax rate of 6%; if it's a small-scale taxpayer, a general value-added tax invoice will be issued with a levy rate of 3% (there may be preferential policies currently due to the epidemic).
Regarding exports, when a manufacturing enterprise entrusts an agency to export, the agency issues an invoice for the agency fee, and the exporting enterprise issues an export invoice by itself, usually a general value-added tax invoice with a zero tax rate. When a foreign trade enterprise entrusts an agency to export, the agency also issues an invoice for the agency fee. The foreign trade enterprise obtains the input invoice for the exported goods for tax refund and also issues an export invoice. Different trade modes such as general trade and processing trade have no essential differences in the invoice issuance for agency fees, but the invoices involved in the goods import and export links will be different due to the policy regulations of different trade modes.
Amanda YangYears of service:3Customer Rating:5.0
Cost control consultantConsult
When exporting on behalf of others, if the client is a general taxpayer and declares export tax refund by itself, the agency only needs to issue a value-added tax invoice for the agency fee, usually with a tax rate of 6%. If the client is a small-scale taxpayer, generally issuing a general invoice is fine.
Elizabeth LiYears of service:3Customer Rating:5.0
Compliance and risk managerConsult
For imports, the invoice for the imported goods is provided by the foreign seller, which is a commercial invoice. The agency issues an invoice for the collected agency fee, depending on the identity of the agency. For a general taxpayer, the tax rate is 6%, and for a small-scale taxpayer, the levy rate is 3%.
Jennifer WangYears of service:4Customer Rating:5.0
Market development consultantConsult
When exporting, the export invoice is usually a general value-added tax invoice with a zero tax rate. The invoice for the agency fee of the agency is based on its taxpayer identity, and the two situations are the same as the invoice issuance for the agency fee during imports.
William YangYears of service:5Customer Rating:5.0
International logistics consultantConsult
For the import and export agency of processing trade, relevant invoices are processed according to the processing trade policies in the goods import and export links, and there is no difference in the invoice issuance for agency fees compared with general trade.
Michelle ChenYears of service:3Customer Rating:5.0
Business coordination consultantConsult
When the agency receives the payment from the client, involving the agency fee and prepaid expenses, the agency fee is invoiced according to the regulations. If there are compliant invoices for the prepaid expenses, they can be transferred to the client.
David LiYears of service:6Customer Rating:5.0
Senior customs declaration consultantConsult
When issuing invoices for import and export agency, it is necessary to communicate clearly with the client about the requirements, such as whether the other party needs a special invoice or a general invoice, so as to issue invoices accurately.
Emily LiuYears of service:10Customer Rating:5.0
Settlement and payment expertConsult
In export business, if the client is applicable to the tax exemption policy, the agency issues the invoice for the agency fee still according to the normal regulations, without any impact.
Andrew HuangYears of service:7Customer Rating:5.0
Supply chain optimization expertConsult
Generally speaking, as long as the goods and agency fees are distinguished properly according to the regulations and invoices are issued based on the taxpaying identity of the agency, there will be basically no mistakes.