STA Issues New Administrative Measures for Export Refund

The State Taxation Administration (STA) recently released the Administrative Measures for the Refund (Exemption) of Value-Added Tax and Consumption Tax on Export Business (the "Measures"), with effect from January 1, 2026.

The Administrative Measures clarify the record-filing, declaration, processing, service administration, and other matters concerning export VAT and consumption tax refund (exemption), further standardizing the administration of export tax refunds. The Measures optimize and adjust the refund (exemption) procedures. In special circumstances, for example, where a taxpayer is indeed unable to settle taxes in a timely manner due to objective factors (e.g., the temporary failure to collect all supporting documents required for export tax refund (exemption) declarations), or where a taxpayer mistakenly selected a refund (exemption) method inconsistent with its business model at the time of record-filing due to unfamiliarity with relevant policies, the taxpayer is allowed to first apply for a change to its record-filing, and then, after such change, declare and apply for export tax refunds (exemptions) in accordance with relevant regulations. The Measures also streamline and optimize the methods for handling export tax refund (exemption) and, by leveraging big data and new technologies, further facilitate taxpayers' efficient processing of export VAT and consumption tax refund (exemption).



(Source: https://fgk.chinatax.gov.cn/zcfgk/c100012/c5247423/content.html)

Note: The link to the Chinese official website of the document is for your reference.