👋 Scan the code to add WeChat (WeChat:jxhcyb) or call customer service:18148556832, Get a free guide to general taxpayer certification + a template for comparing the three invoices + a tool for foreign exchange receipt deadlines!

We provide domestic (Shenzhen, Guangzhou, Shanghai, Beijing, Hangzhou, etc.) company registration, overseas (Hong Kong, the United States, Japan, the United Kingdom, Singapore, Thailand, Vietnam, etc.) company registration, Hong Kong identity application and renewal services, as well as covering the cross-border tax planning, shareholding structure design, compliance and risk control programs, and other full chain of corporate services.

Feel free to contact me anytime you need me at:18148556832, microsoft:jxhcyb(can be added by searching directly) or scan the QR code below to add

With the rapid development of cross-border e-commerce, an increasing number of companies are conducting export business through the “0110” model. However, the export tax rebate application process is not straightforward, especially when it comes to the “0110” model. There are three critical factors—general taxpayer status, the comparison of the three documents, and the foreign exchange receipt deadline—and failing to meet even one of these requirements could result in the risk of being unable to claim a tax rebate. This article will provide a detailed analysis of the export tax rebate application process under the “0110” model, with a particular focus on these three key elements, to help you claim your tax rebates in compliance with regulations.

I. General Taxpayer Status: The “Ticket” to Tax Refunds”

A company must hold general taxpayer status, which is a prerequisite for applying for export tax rebates. According to regulations issued by the State Taxation Administration, only general VAT taxpayers are eligible for export tax rebate policies. Before engaging in export business, cross-border e-commerce companies must ensure they have obtained general taxpayer status. If this has not yet been done, they should apply to the competent tax authority as soon as possible to avoid any impact on subsequent tax rebate procedures.

Please note: Small-scale taxpayers are not eligible to apply for tax refunds under the 0110 model. If your business is still classified as a small-scale taxpayer, please apply for general taxpayer status as soon as possible. Want to learn more about the eligibility requirements and application process for general taxpayer status? Scan the QR code to add us on WeChat at jxhcyb, and we’ll send you a detailed guide!

II. Comparing the Second and Third Invoices: The Core “Lifeline” of Tax Refunds”

The “Three Documents” verification is a core step in the export tax refund declaration process. The "Three Documents" refer to: the export goods customs declaration form, the export invoice, and the foreign exchange verification form (or bank foreign exchange settlement slip). The information on these three documents must match in order to complete the tax refund declaration.

Export Goods Declaration Form: Accurately reflects information such as the name, quantity, and value of exported goods

Export Invoice: The information must match the customs declaration form exactly.

Foreign Exchange Cancellation Form/Bank Foreign Exchange Conversion Slip: Proof that the company has received foreign currency and completed the exchange

If the information on the three documents does not match, the tax authorities will not issue a tax refund. Companies must carefully review each document to ensure that the data is accurate, complete, and consistent.

Friendly Reminder: Many sellers have had their tax refund applications rejected due to slight discrepancies between the product description on the customs declaration and the one on the invoice (e.g., “smartwatch” listed as “digital watch”). We recommend standardizing product descriptions and using the same set of product names and codes before filing customs declarations and issuing invoices. Want to get a self-check checklist for comparing the three documents and examples of common errors? Scan the QR code to add WeChat ID jxhcyb, and we’ll send you detailed information!

III. Time Limit for Receiving Foreign Exchange: If You Miss the Window Period, Your Tax Refund Will Be Lost

According to national policy, export companies must receive foreign exchange proceeds within 180 days of exporting goods and file for tax refunds within 30 days of receiving those proceeds. If the prescribed timeframe for receiving foreign exchange proceeds is exceeded, the company will not be eligible for tax refunds. Cross-border e-commerce enterprises should closely monitor the progress of foreign exchange collection and promptly arrange for the repatriation of funds to avoid losing their eligibility for tax rebates due to delays.

Friendly Reminder: If you receive payments through third-party payment platforms (such as PayPal or PingPong), be sure to retain complete proof of the funds“ flow (the full transaction history from the platform to your corporate account); otherwise, the transaction may be deemed ”unreceived foreign exchange.” Want to access a tool for calculating foreign exchange receipt deadlines and guidelines for compliant foreign exchange receipt procedures? Scan the QR code to add WeChat ID jxhcyb, and we’ll send you the templates!

IV. Practical Recommendations: Establish a Tax Refund Management System and Make Effective Use of Professional Tools

In practice, many companies tend to overlook these details, which can lead to failed tax refund claims. For example:

Some companies, although they have general taxpayer status, failed to complete the "three-document comparison" in a timely manner, resulting in their tax refund applications being rejected.

Some companies missed the tax refund window because they failed to receive foreign exchange payments within 180 days.

Companies should establish a comprehensive export tax rebate management system, clearly define responsibilities, and ensure that each stage is overseen by a designated person. At the same time, they should strengthen communication with customs, the State Administration of Foreign Exchange, and tax authorities to stay up to date on the latest policy information.

We recommend using professional financial software or third-party service providers to assist with export tax refund matters. These tools can automatically reconcile information across the three documents, provide reminders for foreign exchange receipt deadlines, and offer tax refund filing templates, thereby significantly reducing the error rate. Larger cross-border e-commerce companies may also consider establishing a dedicated tax refund management team to improve efficiency and accuracy.

Finally, companies should conduct regular internal audits to verify the compliance of their export operations. This not only helps identify potential issues but also provides reliable data to support future tax refund claims. By continuously optimizing their export processes, companies can not only increase their tax refund success rate but also improve overall operational efficiency.

Friendly Reminder: We offer end-to-end managed services for export tax rebates, providing a one-stop solution from general taxpayer registration to the comparison of the three documents and foreign exchange receipt declaration. Want to get a customized tax rebate plan and a free trial of our AI invoice-matching tool? Scan the QR code to add us on WeChat.jxhcyb, We offer one-on-one assessments!

We provide domestic (Shenzhen, Guangzhou, Shanghai, Beijing, Hangzhou, etc.) company registration, overseas (Hong Kong, the United States, Japan, the United Kingdom, Singapore, Thailand, Vietnam, etc.) company registration, Hong Kong identity application and renewal services, as well as covering the cross-border tax planning, shareholding structure design, compliance and risk control programs, and other full chain of corporate services.

Feel free to contact me anytime you need me at:18148556832, microsoft:jxhcyb(can be added by searching directly) or scan the QR code below to add

put at the end

Applying for export tax rebates under the 0110 model is a complex and rigorous process. The three critical requirements—general taxpayer status, verification of the three documents, and receipt of foreign exchange within 180 days—are all indispensable. Enterprises must hold general taxpayer status, strictly verify the three documents, receive foreign exchange in a timely manner, and file claims in strict accordance with policy requirements. It is recommended to establish an internal tax refund management system, make effective use of specialized software or third-party services, and conduct regular self-inspections of compliance. Only by upgrading tax refund management from a “reactive” approach to “proactive planning” can companies ensure the smooth receipt of tax refunds and generate significant profit growth.

👇 Scan the code to add WeChat (WeChat:jxhcyb)

📌 Call customer service:18148556832

📌 Scan the QR code below to instantly get the “Guide to General Taxpayer Designation + Invoice Comparison Template + Foreign Exchange Receipt Timeline Reminder Tool”

📌 Recommended Reading: “The Complete Guide to Cross-Border E-Commerce Export Tax Rebates in 2026: How to Choose Between 0110, 9610, 9710, and 9810?”

📌 Recommended Reading: “The Complete Process for Export Tax Rebates Under the 0110 Model: General Taxpayers + Comparison of Three Documents + Timely Receipt of Foreign Exchange”

📌 Scan the QR code below to get more first-hand explanations of cross-border finance and taxation