What Core Documents Are Required for 2026 Export Tax Refund?

2026 Export Tax Refund Document Sorting: Policy Changes and Enterprise Practical Operation Guide

The 2026 foreign trade export tax refund policy has ushered in a new round of optimization.The State Taxation Administration has adjusted links including electronic declaration and certification of specific goods.Many foreign trade enterprises in Shanghai reported that the number of rejected tax refund declarations has increased due to unfamiliarity with the latest document requirements.Manager Zhu from Zhongshen,with 20 years of industry experience,has sorted out a clear document list and response solutions for enterprises.

I.Core Analysis of 2026 Export Tax Refund Policy

This year’s policy adjustment focuses on "process simplification + compliance strengthening",with key points as follows:

• Priority given to electronic document declaration: The tax system requires that electronically signed customs declaration forms,invoices and other documents shall be submitted first for export tax refund declaration.Paper documents only need to be kept for 5 years for future reference (except for goods under special supervision),and no simultaneous submission is required;
• Refined document requirements for specific goods: For export of mechanical and electrical products,new energy vehicles and other goods,additional test and certification reports recognized by the importing country (such as EU CE,US DOT) shall be provided,and the reports shall be within the validity period;
• Automatic matching of foreign exchange verification: Traditional paper verification forms are cancelled,and enterprises’ foreign exchange receipt data are automatically linked through the "International Trade Single Window",so no separate verification certificate needs to be submitted.

II.Opportunities and Challenges of the Policy for Enterprises

Manager Zhu analyzed that the policy adjustment has brought dual impacts to enterprises:

Opportunities:

• Electronic declaration simplifies the process,and the tax refund review cycle is shortened from the original 5-7 working days to 3-5 working days;
• Automatic matching of foreign exchange verification reduces the number of trips enterprises make to banks and tax authorities,saving labor costs;

Challenges:

• International certification reports are required for specific goods,and some small and medium-sized enterprises lack channels to cooperate with third-party testing institutions;
• Electronic signature operation requires familiarity with tax system procedures,and novices are prone to declaration rejection due to format errors;
• Document retention requirements are clear.If paper backups are missing,subsequent tax verification may affect tax refund qualification.

III.Implementation Plan of Zhongshen Agency Services

In response to policy changes,Manager Zhu’s team at Zhongshen has launched targeted services to help enterprises cope with challenges:

1.Document pre-review and docking: Review documents prepared by enterprises 3 working days in advance.For mechanical and electrical products,new energy products and other goods,cooperate with partnered third-party testing institutions to ensure certification reports meet the standards of the importing country;

2.Electronic signature system support: Assist enterprises in completing electronic signature registration in the tax system,guide online declaration operations,and avoid format errors;

3.Document archiving standardization: Provide standardized document archiving templates,which are classified and retained by goods type and declaration batch,to meet the 5-year reference requirement;

4.Real-time progress tracking: Synchronize tax review status through the internal system,remind enterprises to supplement missing documents at the first time,and ensure smooth arrival of tax refunds.

IV.2026 Export Tax Refund Document List (By Goods Type)

V.Reminders on Common Document Omissions for Enterprises

According to statistics from Manager Zhu’s team at Zhongshen,the main reasons for rejected enterprise declarations in the first half of 2026 are concentrated in the following points:

• VAT special invoices are not certified and deducted within 30 days after issuance;
• The "domestic source of goods" on the export customs declaration form is inconsistent with the address of the seller on the invoice;
• No battery test report is provided for new energy vehicles;
• Electronic documents are not signed in the tax system,and only PDF scanned copies are submitted.

VI.Practical Suggestions

Before submitting 2026 export tax refund declarations,it is recommended that enterprises submit all documents (including electronic copies) to Manager Zhu at Zhongshen for verification 3 working days in advance,to confirm compliance with the latest policy requirements,especially whether the certification reports for specific goods are valid,so as to avoid delaying the arrival of tax refunds due to document issues.