Cross-Border Sellers Must Read Essential Materials List for Export Tax Rebate Declaration

Cross-border Sellers Must-Know List of Export Tax Rebate Declaration Materials

With the rapid development of the cross-border e-commerce industry, more and more companies are entering the international market. For sellers engaged in cross-border e-commerce businesses, the export tax rebate policy is an important preferential measure that can effectively reduce operational costs and enhance market competitiveness. However, to smoothly enjoy this policy benefit, enterprises must strictly adhere to regulations when preparing and submitting relevant materials. This article will detail the essential materials required for export tax rebate applications and provide practical operational guidelines for cross-border sellers based on the latest news updates.

Firstly, the most basic material is the customs declaration form for exported goods. This is a crucial document recording the basic information of exported goods, including product name, quantity, amount, etc. According to recent reports, by 2025, the State Administration of Taxation has further optimized the electronic processing procedures for customs declarations, encouraging enterprises to conduct online submissions through the single window for international trade. This significantly improves efficiency. When preparing the customs declaration form, sellers should ensure all information is accurate and timely follow official platform updates.

Secondly, invoices are another indispensable material. Whether it’s a VAT special invoice or a regular invoice, they must clearly indicate the unit price, tax rate, and tax amount of the goods. Recent news indicates that some companies have had their tax rebate applications rejected due to improperly filled invoices. To avoid such situations, it is recommended that sellers consult professional accountants or tax advisors in advance to ensure each invoice meets requirements. For companies using the B2C model in cross-border e-commerce, it is also necessary to properly preserve transaction records and logistics documents for subsequent verification.

In addition to these two fundamental documents, contracts and agreements must be provided as supplementary evidence. Contracts should clearly define the rights and obligations of both parties and specify payment methods and delivery deadlines. It is worth noting that formal text formats must be used during contract signing, with official seals added to demonstrate authority. If foreign exchange settlement is involved, additional bank-issued proof of financial transactions must also be attached.

Furthermore, with the application and promotion of blockchain technology in recent years, an increasing number of enterprises are beginning to leverage digital tools to improve management efficiency. For example, Cainiao Network, under Alibaba, has introduced a supply chain financial services solution based on blockchain technology, helping businesses achieve high synchronization between cash flow and information flow. This not only accelerates the approval process for tax rebates but also alleviates financing difficulties for small and medium-sized enterprises to some extent. It is recommended that enterprises with conditions actively embrace technological changes and build more comprehensive internal management systems.

Finally, yet equally important, all materials submitted to the tax authorities must remain truthful and complete. Any false declaration behavior will face severe penalties and may even result in criminal liability. In response, relevant departments have strengthened regulatory efforts, conducting regular special inspections. For instance, earlier this year, a well-known e-commerce platform was investigated for suspected issuance of fake VAT special invoices and was fined heavily while being blacklisted. Therefore, integrity in business operations remains the foundation for enterprise sustainability.

In conclusion, cross-border sellers must fully understand relevant policies and regulations and strictly prepare all required materials according to the rules. At the same time, they should focus on enhancing compliance awareness and continuously improving internal control mechanisms. Only then can they maintain a competitive edge in fierce market competition. Hopefully, the above information provides useful references for practitioners and jointly promotes the sustained and healthy development of China's cross-border e-commerce industry.