Announcement on Revising VAT Refund Management for International Transport Ships by State Taxation Administration

• The State Administration of Taxation revised the VAT refund management measures for international transport ships.
• The new measures were announced on April 21, 2025, and replace the previous announcement from 2020.
• The purpose is to implement VAT refund policies for international transport ships and standardize management.
• The measures apply to domestic shipbuilding enterprises selling eligible ships to transport enterprises.
• Transport enterprises can apply for VAT refunds based on the VAT amount indicated on the special invoice.
• The tax authority responsible for the transport enterprise handles the filing, processing, and management of ship VAT refunds.

Source: lexiscn.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---