In the agency export business, generally the principal applies for the tax refund. The reason is that the principal is the actual producer and seller of the goods, owns the ownership of the goods, and bears the corresponding risks and benefits, which meets the requirements of the subject of tax refund.
In terms of the specific process, the principal needs to declare tax refund to the competent tax authority after the goods are exported and all the documents are collected as required. The principal should prepare relevant materials such as the export goods customs declaration form, the certificate of agency export of goods, and the special VAT invoice.
The agent needs to issue a certificate of agency export of goods for the principal in a timely manner after the goods are exported. Regarding precautions, both parties should clarify the responsibilities and obligations related to tax refund in the agency contract. The principal should ensure the authenticity and completeness of the materials and declare within the specified time limit to avoid affecting the tax refund due to overdue.
Professional consultant answers
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
In the agency export business, generally the principal applies for the tax refund. The reason is that the principal is the actual producer and seller of the goods, owns the ownership of the goods, and bears the corresponding risks and benefits, which meets the requirements of the subject of tax refund.
In terms of the specific process, the principal needs to declare tax refund to the competent tax authority after the goods are exported and all the documents are collected as required. The principal should prepare relevant materials such as the export goods customs declaration form, the certificate of agency export of goods, and the special VAT invoice.
The agent needs to issue a certificate of agency export of goods for the principal in a timely manner after the goods are exported. Regarding precautions, both parties should clarify the responsibilities and obligations related to tax refund in the agency contract. The principal should ensure the authenticity and completeness of the materials and declare within the specified time limit to avoid affecting the tax refund due to overdue.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Usually, it is the principal who applies for the tax refund because the principal is the one who actually sells the goods and generates the tax-paying behavior. The agent only provides agency services, so the tax refund is operated by the principal.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
Generally, the principal applies for the tax refund in agency export. The principal needs to collect and sort out the tax refund materials in a timely manner, such as the customs declaration form, invoice, etc., and declare to the tax authority according to the specified process.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Mainly the principal applies for the tax refund, but the agent has the obligation to assist, such as providing some export-related materials in a timely manner. Only with good cooperation between the two parties can the tax refund be completed smoothly.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Mostly the principal applies for the tax refund, but the agent should keep good records of all operations of the goods export so as to provide accurate information when the principal applies for the tax refund.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
The principal applies for the tax refund. The principal should pay attention to the changes in the tax refund policy and adjust the declaration strategy in a timely manner to ensure that the tax refund amount can be obtained in full.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Generally, the principal applies for the tax refund. When applying, attention should be paid to the standard filling of materials, otherwise the tax refund review may not pass.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
The tax refund is mostly carried out by the principal. At the same time, the agent and the principal should keep close communication to ensure the smooth progress of the tax refund process.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Agency export tax refund is mainly applied for by the principal. The principal should pay attention to the declaration deadline. If the time is missed, the tax refund cannot be obtained.