Value-Added Tax (VAT) export rebate for some goods to be canceled from April 1, 2026.

The Ministry of Finance and the State Taxation Administration recently jointly issued an announcement, clarifying that the VAT export tax rebate policy for photovoltaic (PV) and other products will be canceled from April 1, 2026. This adjustment is a further step following the previous reduction of export rebate rates for related products in December 2024, made in light of China's actual circumstances.

Key Policy Points

1.Complete Cancellation of Rebates for PV Products, etc.: From April 1, 2026, the VAT export tax rebate will be canceled for 249 items​ of PV-related products, including silicon wafers, modules, and inverters. The specific product list can be found in Annex 1 of the official announcement.

2.Phased Adjustment for Battery Products: Adjustments for battery products will be implemented in two stages:

Stage 1 (April 1, 2026, to December 31, 2026): The VAT export tax rebate rate will be reduced from the current 9% to 6%.

Stage 2 (From January 1, 2027): The VAT export tax rebate for battery products will be completely canceled. The specific product list can be found in Annex 2 of the official announcement.

3.Consumption Tax Policy Unchanged: The announcement clarifies that for products subject to both VAT and Consumption Tax, the export policy for Consumption Tax remains unchanged and will continue to apply the current Consumption Tax rebate (exemption) policy.

4.Effective Date Definition: The applicable export rebate rate for the products will be determined based on the export date stated on the Customs Declaration Form.

Policy Background and Impact

This adjustment follows the previous reduction of export rebate rates for PV and battery products in December 2024. The policy change aims to optimize the export structure, guide industrial upgrading, and align with the nation's overall development strategy in the new energy sector. Relevant exporting enterprises need to pay close attention to the policy's effective date and make advance preparations for tax planning and business arrangements.

Official Announcement and List

(The following would typically be a description of provided images, e.g.,: The official announcement and a partial screenshot of the product list are as shown in the images above.)

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