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China export services VAT exemption

  • Jul 17, 2016 | Richard Asquith

China export services VAT exemption

China’s State Administration of Taxation authority has provided further guidance on the application and rules for zero VAT rating on export services.

In a new bulletin, it lists all services which are eligible for the VAT zero rating. Typically IP, design and some outsourcing IT and administrative services. Any companies seeking exemption must register as an official exporter to ensure they are entitled to seek input VAT relief on local expenditure.

To be exempt from 16% or 11% Chinese VAT, a supporting contract must be in place, and any revenues must flow from outside of the Mainland China to the Chinese vendor.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.