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Chinese exporters gain VAT refund prolongation

  • VAT
  • 19 April 2014 | Richard Asquith

Chinese exporters gain VAT refund prolongation

The Chinese State Administration of Taxation has granted an extension for Chinese exporters to apply for VAT refunds.

Chinese export VAT refunds

Companies which export from China can register to become approved for Chinese VAT input reclaims – VAT Export Refund. The enables the exporter to reclaim all standard VAT rate charges through a regular application. However, it is not available for reduced VAT rated goods even where they are exported. There are complex calculations involved, which differ between manufacturers and direct exporters. There is no facility in China for non-residents taxable persons to reclaim VAT.

VAT Export Refund extension

The new extension, issued at the start of this month, means that relevant companies can still apply for reclaims for 2013. The deadline for reclaims is now 30 June 2014. However, companies must be able to demonstrate a reasonable justification for missing the deadline.


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 is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.