Two Departments: Cancel VAT Export Rebates for Photovoltaic and Other Products; Cancel VAT Export Rebates for Battery Products

Cailian Press, January 9th - The Ministry of Finance and the State Administration of Taxation have issued an announcement regarding the adjustment of export tax rebate policies for photovoltaic and other products. The content is as follows:

Starting from April 1, 2026, the VAT export rebate for photovoltaic and other products will be canceled.

From April 1, 2026, to December 31, 2026, the VAT export rebate rate for battery products will be reduced from 9% to 6%. Starting January 1, 2027, the VAT export rebate for battery products will be canceled.

For the products subject to consumption tax mentioned above, the export consumption tax policy will not be adjusted, and the consumption tax refund (exemption) policy will continue to apply.

The export tax rebate rate applicable to the products listed in this announcement is defined by the export date indicated on the customs declaration form for exported goods.