{"id":10501,"date":"2026-05-22T11:58:42","date_gmt":"2026-05-22T03:58:42","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=10501"},"modified":"2026-05-22T11:58:43","modified_gmt":"2026-05-22T03:58:43","slug":"%e5%a4%96%e8%b4%b8%e8%bf%9b%e5%87%ba%e5%8f%a3%e9%80%80%e7%a8%8e%e5%bf%85%e9%a1%bb%e5%ae%9e%e7%a7%9f%e5%8a%9e%e5%85%ac%e5%9c%b0%e5%9d%80%ef%bc%9f%e6%b5%b7%e5%85%b3%e7%a8%8e%e5%8a%a1%e4%bc%9a%e5%ae%9e","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/10501","title":{"rendered":"Is a physically leased office address required for foreign trade import and export tax rebates? Customs and tax authorities will conduct on-site inspections, and virtual addresses will not be accepted!"},"content":{"rendered":"

\ud83d\udc4b Scan the code to add WeChat (WeChat:jxhcyb<\/mark>) or call customer service:18148556832<\/mark>, Get the requirements for import\/export tax refund office space and strategies for on-site inspections\u2014for free!<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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

\"\"<\/figure>\n\n\n\n

Many foreign trade companies, in an effort to cut costs, attempt to apply for import and export tax rebates using virtual or registered-only addresses, only to get stuck at the on-site verification stage. Is it necessary to rent a physical office space to claim a tax rebate? Will tax and customs authorities conduct on-site inspections? This article clarifies the policy requirements and practical considerations.<\/p>\n\n\n\n

I. Basic Requirements for Applying for Export Tax Rebates<\/mark><\/strong><\/p>\n\n\n\n

To apply for an export tax refund, a company must meet several mandatory requirements:<\/p>\n\n\n\n

is a general VAT taxpayer and has obtained import and export rights (i.e., has completed the filing and registration as a foreign trade operator)<\/p>\n\n\n\n

There is a genuine export transaction; the goods have been exported and the foreign exchange has been received.<\/p>\n\n\n\n

Among these requirements, there is no nationwide legal provision explicitly stipulating that \u201can office address must be physically leased\u201d; however, in practice, it is virtually impossible to have a tax refund application approved without an actual business location.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

II. Why Is a Physical Office Address So Important?<\/mark><\/strong><\/p>\n\n\n\n

An on-site inspection is required to obtain import and export rights.<\/strong><\/p>\n\n\n\n

When reviewing applications for import and export rights, agencies such as the Administration for Market Regulation, tax authorities, and customs focus on verifying whether a company has a genuine business location. Virtual or registered-only addresses will not pass verification, which directly results in the denial of import and export rights\u2014let alone tax refunds.<\/p>\n\n\n\n

An on-site inspection may be triggered during the export tax rebate application process<\/strong><\/p>\n\n\n\n

When reviewing tax refund documents, the tax authority has the right to conduct on-site inspections of a company to examine its business operations, financial records, office environment, and other relevant matters. If the company does not have an actual office address, the auditors will immediately classify it as \u201cabnormal in business operations,\u201d and the tax refund application will most likely be rejected.<\/p>\n\n\n\n

Joint Customs and Tax Oversight<\/strong><\/p>\n\n\n\n

Companies engaged in import and export operations are subject to enhanced regulatory scrutiny. If a company\u2019s registered address does not match its actual business address, or if the address is a fictitious or borrowed one, the company will be placed on a risk list, which will not only affect tax refunds but may also trigger an audit.<\/p>\n\n\n\n

Please Note: Although there are no regulations mandating that you \u201cmust rent an office,\u201d tax authorities and customs will conduct on-site inspections when processing import\/export licenses and tax refunds. We recommend that companies prepare a physical office space of at least 5 square meters in advance (with a property ownership certificate and rent invoices) to avoid delays due to address-related issues. Want to learn about office spaces in various cities that are suitable for these inspections? Scan the QR code to add us on WeChat.jxhcyb<\/mark>, We work with reliable sources!<\/p>\n\n\n\n

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III. Practical Recommendations: How to Secure a Business Address in Compliance with Regulations?<\/mark><\/strong><\/p>\n\n\n\n

Renting a Physical Office in Advance: The office size is determined based on the amount of tax-deductible invoices; for invoices totaling 100,000, the minimum size is 5 square meters, and for those totaling 1 million, the minimum size is 20 square meters. A valid lease agreement and rent invoices are required.<\/p>\n\n\n\n

Ensure that the registered address matches the actual business address: If the address changes, promptly file for a change of registration with the industrial and commercial authorities and the tax authorities.<\/p>\n\n\n\n

Keep all rental documentation\u2014including the lease agreement, invoices, property ID number, and utility bills\u2014on hand to present during an on-site inspection.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

IV. Clarification of Common Misconceptions<\/mark><\/strong><\/p>\n\n\n\n

Can you claim a tax refund using a virtual address? No. For import and export companies, the industrial and commercial, tax, and customs authorities will focus their audits on the actual business premises; a virtual address will not be accepted.<\/p>\n\n\n\n

Can I skip renting office space if the company isn\u2019t operating for the time being? No. Even if no one is working at the office temporarily, the company must have a physical location to accommodate inspections and store documents; the front desk can accept mail on your behalf.<\/p>\n\n\n\n

Friendly Reminder: On-site audits for export tax rebates are often unannounced. We recommend setting up a compliance office in advance and retaining all lease documents. Need a list of office spaces and prices in cities such as Shenzhen and Guangzhou that are suitable for tax rebate audits? Scan the QR code to add us on WeChat.jxhcyb<\/mark>, and we'll send you a detailed proposal!<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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

\"\"<\/figure>\n\n\n\n

put at the end<\/p>\n\n\n\n

Although there are no nationwide regulations requiring a physically leased office space for foreign trade import and export tax rebates, tax and customs authorities will conduct on-site inspections during the actual process of applying for import and export rights and tax rebates. Virtual or registered-only addresses will not pass these inspections. We recommend that companies prepare a physical office space of at least 5 square meters in advance (with a property ownership certificate and rent invoices) and ensure that the registered address matches the business address. Only with a compliant business premises can companies successfully obtain tax rebates.<\/p>\n\n\n\n

\ud83d\udc47 Scan the code to add WeChat (WeChat:jxhcyb<\/mark>)<\/p>\n\n\n\n

\ud83d\udccc Call customer service:18148556832<\/mark><\/p>\n\n\n\n

\ud83d\udccc Scan the QR code below to immediately download \u201cRequirements for Import and Export Tax Rebate Office Space + Guide to On-Site Inspections + Lease Agreement Template\u201d<\/p>\n\n\n\n

\ud83d\udccc Recommended Reading: \u201cIf a Foreign Trade Company\u2019s Registered Address and Office Address Do Not Match, Tax Refunds Are Generally Not Allowed\u201d<\/p>\n\n\n\n

\ud83d\udccc Recommended Reading: \u201cDocuments Required for Export Tax Rebate Applications and Physical Office Requirements: For Invoices Totaling 100,000, a Leased Space of at Least 5 Square Meters Is Required; Customs May Conduct Unannounced Inspections to Verify the Actual Address\u201d<\/p>\n\n\n\n

\ud83d\udccc Scan the QR code below to get more first-hand explanations of cross-border finance and taxation<\/p>\n\n\n\n

\"\"<\/figure>","protected":false},"excerpt":{"rendered":"

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