{"id":10877,"date":"2026-06-04T15:18:45","date_gmt":"2026-06-04T07:18:45","guid":{"rendered":"https:\/\/www.qicaiying.cn\/?p=10877"},"modified":"2026-06-04T15:18:46","modified_gmt":"2026-06-04T07:18:46","slug":"%e4%b9%b0%e5%8d%95%e5%87%ba%e5%8f%a3%e8%a2%ab%e6%9f%a5%e4%ba%86%e6%80%8e%e4%b9%88%e5%8a%9e%ef%bc%9f2026%e5%b9%b4%e7%9a%84%e7%a8%8e%e5%8a%a1%e5%b1%80%ef%bc%8c%e5%b7%b2%e7%bb%8f%e4%b8%8d%e6%8e%a5","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/10877","title":{"rendered":"What Should You Do If Your Export Invoice Is Audited? In 2026, the tax authorities will no longer accept the excuse, \u201dI didn\u2019t know.\u201d"},"content":{"rendered":"

If you\u2019ve been shipping goods via the \u201cbuy-and-ship\u201d export method over the past few years, please read this article carefully from start to finish.<\/p>\n\n\n\n

I\u2019m not saying this to scare you, but the regulatory environment in 2026 has undergone a fundamental shift\u2014practices that used to slip through the cracks no longer do. The tax authority\u2019s latest stance is very clear: export transactions involving purchase orders without proper customs declarations or input invoices will be directly treated as domestic sales, and VAT will be retroactively levied at a rate of 13%. There\u2019s no room for negotiation, no exceptions, and no \u201dwe\u2019ll let this one slide this time, but be careful next time.\u201d<\/p>\n\n\n\n

01 What is \u201cbuy-side export,\u201d and why was it allowed in the past?<\/strong><\/h2>\n\n\n\n

Simply put: You sourced your goods domestically and shipped them from China, but you didn\u2019t file the customs declaration under your own name\u2014you purchased someone else\u2019s customs declaration (a \u201cpurchased declaration\u201d) and shipped the goods under that person\u2019s name.<\/p>\n\n\n\n

It used to be possible because the data between the tax authorities and customs wasn\u2019t fully integrated. The three sets of data\u2014how much your platform sold, how much was shipped, and how much was declared for customs\u2014were all separate, so the tax authorities couldn\u2019t see the full picture.<\/p>\n\n\n\n

But by 2026, all three data sets had been integrated.<\/p>\n\n\n\n

02 Three Changes in 2026 That Will Make Paying the Bill Completely Unfeasible<\/strong><\/h2>\n\n\n\n

Change 1: Full Push of Platform Data<\/strong><\/p>\n\n\n\n

Starting in October 2025, Amazon began submitting sellers\u2019 sales data to the Chinese tax authorities for the first time. Shortly thereafter, following a fine, Pinduoduo also began submitting its full sales data. Now, for any store registered with a domestic business license, every sale made on the platform is accurately reported to the tax authorities\u2019 system on a quarterly basis.<\/p>\n\n\n\n

Just think about it: if you\u2019ve sold 50 million worth of goods on the platform but there isn\u2019t a single record under your name in the customs declaration system\u2014this discrepancy in the data doesn\u2019t even require a manual check; the system automatically flags it as a warning.<\/p>\n\n\n\n

Change 2: Real-time Integration of Customs and Tax Systems<\/strong><\/p>\n\n\n\n

Now, whenever you file an export customs declaration, the data is synchronized with the tax authorities the very next day. Whether your exports are compliant, whether ownership of the goods is clear, and whether the declared value matches the platform data\u2014it\u2019s all clear at a glance.<\/p>\n\n\n\n

In the past, the \u201dsecurity\u201d of export invoicing was based on information silos. Now, the Golden Tax Phase IV initiative has eliminated those silos.<\/p>\n\n\n\n

Change 3: Enforcement of the \"deemed domestic sales\" policy has been comprehensively strengthened<\/strong><\/p>\n\n\n\n

In the past, the rule regarding \u201dtax adjustments for transactions treated as domestic sales\u201d was often merely theoretical. Enforcement was lax, interpretations varied from region to region, and cases involving small amounts were generally ignored.<\/p>\n\n\n\n

After the Value-Added Tax Law officially takes effect in 2026, this rule will shift from \u201dapplication on a case-by-case basis\u201d to \u201da one-size-fits-all approach.\u201d As long as there are no formal customs declaration records or input invoices, VAT must be paid directly at a rate of 13%\u2014not 13% of profit, but 13% of turnover.<\/p>\n\n\n\n

Here\u2019s a concrete example: If your annual sales are 10 million, and they\u2019re deemed to be domestic sales, the back taxes you\u2019ll owe amount to 1.3 million\u2014and that doesn\u2019t even include late payment penalties or fines.<\/p>\n\n\n\n

\n

Not sure how much risk your payment process entails? Scan the QR code to add a Qicaiying consultant and get a risk assessment so you can clearly see where you stand.<\/p>\n\n\n\n

Cell phone: 18676749275<\/strong> \uff5c WeChat: qcygscszk<\/strong><\/strong><\/p>\n<\/blockquote>\n\n\n\n

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

03 I\u2019ve Already Been Investigated\u2014How Should I Respond?<\/strong><\/h2>\n\n\n\n

\u274c Mistake #1: Deleting data and closing the store<\/strong><\/p>\n\n\n\n

The tax authority\u2019s data comes from platform reports, not from what you provide yourself. Deleting the records only removes them from your phone; the logs in the tax authority\u2019s system remain completely intact. Closing your store won\u2019t help either\u2014the historical data has already been documented.<\/p>\n\n\n\n

\u274c Mistake #2: Using connections or asking for favors<\/strong><\/p>\n\n\n\n

Data comparisons are performed automatically by the system, and alerts are flagged automatically by the system. It\u2019s not a matter of whether the administrator wants to investigate your issue; rather, the system has already pushed the list of anomalies to the administrator\u2019s to-do list. If the administrator doesn\u2019t handle your case, their supervisor will hold them accountable.<\/p>\n\n\n\n

\u2714\ufe0f The Right Way to Do It: A Three-Step Approach<\/strong><\/p>\n\n\n\n

Step 1: Immediately organize all historical data\u2014platform sales figures, customs declaration records, purchase documents, and payment receipts\u2014and compile a comprehensive list of everything. Get a clear picture of your actual financial situation.<\/p>\n\n\n\n

Step 2: Proactively contact the tax authorities and file a corrected return before a case is officially opened. The severity of penalties differs significantly between voluntarily filing a corrected return and being audited.<\/p>\n\n\n\n

Step 3: Seek assistance from a professional firm. Their role is not to \u201dsmooth things over\u201d for you, but to help you explain your business model using professional terminology in order to secure the lowest possible back taxes and the least stringent corrective measures.<\/p>\n\n\n\n

The cost of saying the wrong thing could be dozens of times higher than the fee you\u2019d pay a professional consultant.<\/p>\n\n\n\n

04 The most important question: Now that we\u2019ve paid for the export, what happens next?<\/strong><\/h2>\n\n\n\n

The answer to this question isn\u2019t \u201dhow to keep getting by,\u201d but \u201dhow to go legit.\u201d<\/p>\n\n\n\n

Compliance does not mean shutting down all your stores and starting over. Compliance means helping you establish an export structure recognized by the tax authorities\u2014including a unified entity for centralized customs declaration, a chain of evidence demonstrating the alignment of the four flows (goods, funds, documents, and information), and proper customs clearance via the 9810 or 0110 procedures\u2014thereby eliminating the risk of being treated as domestic sales at the source.<\/p>\n\n\n\n

Once the framework is in place, you should open your store, ship your orders, and scale up your operations\u2014with every shipment processed as a legitimate export. This isn\u2019t \u201dincreasing costs\u201d; it\u2019s \u201ddefusing a ticking time bomb.\u201d<\/p>\n\n\n\n

05 Why Choose Qicaiying to Manage Compliance Risks?<\/strong><\/h2>\n\n\n\n

Being summoned for a meeting by the tax authorities or receiving a risk control notice isn\u2019t something that can be resolved simply by finding someone who \u201dknows about taxes.\u201d What you need is a team that has handled this countless times\u2014one that knows exactly what the tax inspector will ask, what responses will be accepted, and what statements could be used as grounds for a tax assessment.<\/p>\n\n\n\n

\ud83d\udd39<\/strong> A professional team of nearly 400 people, handling tens of thousands of compliance cases annually<\/strong>case (law)<\/strong><\/p>\n\n\n\n

Qicaiying is composed of seasoned certified public accountants, tax practitioners, and cross-border tax and finance consultants. The firm holds three TCSP-licensed secretary licenses and operates its own Hong Kong accounting firm. We are not a makeshift consulting firm, but a professional organization with deep, long-term expertise in cross-border tax and financial compliance. When faced with inquiries, written investigations, or interviews from the tax authorities, we\u2019ll be there to help you respond using professional language recognized by the tax authorities\u2014rather than leaving you to handle it alone.<\/p>\n\n\n\n

\ud83d\udd39 We don\u2019t just provide solutions\u2014we work with you on a project basis to ensure full compliance and successful implementation<\/strong><\/p>\n\n\n\n

Many firms simply hand over a report and call it a day. At Qicaiying, we provide end-to-end project-based support: on-site due diligence to assess your actual financial situation \u2192 customized solutions \u2192 assistance with sorting out past accounts and completing the chain of evidence \u2192 full support during tax communications. A dedicated specialist follows up on every step\u2014you won\u2019t have to handle this alone.<\/p>\n\n\n\n

\ud83d\udd39 Support Throughout the Entire Process\u2014It\u2019s Not Just About Solving This One Issue<\/strong><\/p>\n\n\n\n

Once the crisis has been resolved, establishing a compliance framework is the key. Qicaiying provides full-lifecycle support for cross-border finance and taxation: from resolving historical issues and facilitating applications for assessed taxation to establishing a formal export structure, managing annual filings, and securing tax refunds\u2014let this crisis serve as the starting point for your complete transition to compliance, so there will never be a next time.<\/p>\n\n\n\n

When it comes to compliance, the biggest risk isn\u2019t being late\u2014it\u2019s trying to handle everything on your own. Finding the right team is key to avoiding detours when it matters most.<\/p>\n\n\n\n

\n

Not sure how much risk your payment process entails? Scan the QR code to add a Qicaiying consultant and get a risk assessment so you can clearly see where you stand.<\/p>\n\n\n\n

Cell phone: 18676749275<\/strong> \uff5c WeChat: qcygscszk<\/strong><\/strong><\/p>\n<\/blockquote>\n\n\n\n

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

About Enterprise Caiying Group<\/strong><\/h2>\n\n\n\n

Established in 2015 and headquartered in Shenzhen, Qicaiying Group specializes in providing one-stop financial, tax, and corporate compliance services to cross-border e-commerce companies and businesses expanding overseas. Its services include company registration in Hong Kong and overseas, bank account opening, cross-border financial and tax compliance, VAT\/EPR registration, bookkeeping services, and corporate identity planning. Having served over 10,000 companies to date, it is a trusted financial and tax compliance partner for cross-border sellers. Qicaiying Group provides business registration and related commercial and tax services for companies in the United States, Singapore, Japan, Thailand, Malaysia, Canada, Mexico, Brazil, UK companies, French companies, New Zealand companies, Vietnamese companies, Indonesian companies, Philippine companies, and Dubai companies, among others. We also provide corporate services for domestic company registrations in Hong Kong, Shenzhen, Guangzhou, Shanghai, Hangzhou, Beijing, and Hainan, including annual reviews and audits, bookkeeping and tax filing, Mandatory Provident Fund (MPF) contributions, information updates, bank account openings, ODI filings, BVI registrations, tax compliance, and cross-border e-commerce support and management services. Please feel free to contact me if you need assistance. \ud83d\udcf1 Mobile: 13045886252, \ud83d\udcac WeChat: qcy20251218<\/p>\n\n\n\n

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

If you\u2019ve been shipping goods via the \u201cbuy-and-ship\u201d export method over the past few years, please read this article carefully from start to finish.<\/p>\n

I\u2019m not saying this to scare you, but the regulatory environment in 2026 has undergone a fundamental shift\u2014practices that used to slip through the cracks no longer do. The tax authority\u2019s latest stance is very clear: export transactions involving purchase orders without proper customs declarations or input invoices will be directly treated as domestic sales, and VAT will be retroactively levied at a rate of 13%. There\u2019s no room for negotiation, no exceptions, and no \u201dwe\u2019ll let this one slide this time, but be careful next time.\u201d<\/p>","protected":false},"author":10,"featured_media":10875,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"\u4e70\u5355\u51fa\u53e3\u88ab\u67e5\u4e86\u600e\u4e48\u529e","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","footnotes":""},"categories":[17,18,13,64],"tags":[1100,445,238],"class_list":["post-10877","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allguide","category-recomguide","category-guide","category-gf-tax-compliance","tag-1100","tag-445","tag-238"],"yoast_head":"\n\u4e70\u5355\u51fa\u53e3\u88ab\u67e5\u4e86\u600e\u4e48\u529e\uff1f2026\u5e74\u7684\u7a0e\u52a1\u5c40\uff0c\u5df2\u7ecf\u4e0d\u63a5\u53d7"\u6211\u4e0d\u77e5\u9053"\u4e86 - \u4f01\u8d22\u76c8<\/title>\n<meta name=\"description\" content=\"%\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qicaiying.cn\/en\/archives\/10877\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u4e70\u5355\u51fa\u53e3\u88ab\u67e5\u4e86\u600e\u4e48\u529e\uff1f2026\u5e74\u7684\u7a0e\u52a1\u5c40\uff0c\u5df2\u7ecf\u4e0d\u63a5\u53d7"\u6211\u4e0d\u77e5\u9053"\u4e86 - 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