Which documents must I keep for export rebates, and what are the deadlines?
Under STA Announcement 2022 No. 9 and the current rebate management rules, keep these as 备案单证 for each export shipment:
The document checklist
Under STA Announcement 2022 No. 9 and the current rebate management rules, keep these as 备案单证 for each export shipment:
| # | Category | What to keep |
|---|---|---|
| 1 | Contracts | Export contracts, comprehensive-service contracts, the trading company's purchase contracts, or a manufacturer's purchase contracts for non-self-produced goods |
| 2 | Transport documents | Bills of lading, air/rail waybills, carrier receipts, domestic freight invoices you paid, international freight-forwarder service invoices |
| 3 | Customs-broker documents | The broker engagement agreement and the broker's service-fee invoices (if you used one) |
Rules: file them within 15 days after the rebate filing, keep a dated index in filing order noting where each document is stored, and retain everything for ten years. If you genuinely can't obtain a listed document, a substitute with similar content or function is acceptable. The export customs declaration and input VAT invoices are submitted with the claim itself — the 备案单证 are what the bureau checks afterward, especially at first filing.
Key deadlines
| Deadline | Rule | Source |
|---|---|---|
| Rebate filing | From the month after the export date through April 15 of the following year, within the monthly VAT filing periods | STA Announcement 2012 No. 24 |
| Forex receipt | Complete before the rebate filing deadline expires; report forex status with the claim | STA Announcement 2022 No. 9 |
| Record filing | Complete the 备案单证 file within 15 days after each rebate filing | STA Announcement 2022 No. 9 |
| Retention | Keep all documents for ten years | Current management rules |
| Outer limit (new) | For export business from 2026, claims not filed within 36 months of the export are taxed as domestic sales | New export-tax policy |
On forex: if you haven't received payment by the deadline but meet the "deemed forex receipt" (视同收汇) conditions — buyer bankruptcy, contract quality deductions, force majeure — keep the export forex-receipt schedule and supporting evidence, and you can still claim. If you simply can't collect and don't qualify, the export gets tax-exempt treatment instead of a rebate.
What happens when you miss
| Miss | Consequence |
|---|---|
| 备案单证 missing or non-compliant | No rebate — the export is treated as tax-exempt (免税); already-paid rebates are reversed with a negative filing |
| Filing after April 15 of the next year | Late filing; the shipment is generally processed as exempt rather than refundable |
| No forex receipt and no deemed-receipt basis | No rebate; genuinely uncollectible amounts get exempt treatment |
| No claim within 36 months (post-2026 business) | Taxed as a domestic sale — the harshest outcome |
The old "90 days for forex, 180 days for filing" shorthand you may hear from veteran traders reflects retired rules — today's deadlines are the ones in the table above.
Frequently asked questions
Do I need to submit the 备案单证 to the tax bureau?
No — you keep them and produce them on inspection. But the first filing almost always triggers a document review, so have the file ready before you claim.
What if my buyer pays late, past the April deadline?
If the contract's final payment date falls after the filing deadline, complete receipt by the contract date. If payment is simply late, look into the deemed-receipt rules; otherwise the shipment drops to exempt treatment.
Can I fix a late filing?
Late filings can sometimes be processed with forex documentation attached, but the rebate-to-exempt downgrade usually sticks. File in the month after export and don't let paperwork drift.
Sources
- https://www.10100.com/article/149131793
- https://finance.sina.cn/2026-04-17/detail-inhuuptn1107271.d.html
- http://www.360doc.com/content/25/1113/17/65434111_1164849357.shtml
- http://www.360doc.com/content/26/0305/00/55006946_1170871508.shtml