The Ministry of Finance and the State Administration of Taxation issued an announcement on adjusting the export tax rebate policy for photovoltaic and other products, pointing out that photovoltaic, lithium battery, all-vanadium redox flow battery and other products VAT export tax rebate.

Announcement on Adjusting export tax rebate policies for photovoltaic and other products

announcement No. 2, 2026 of the State Administration of Taxation of the Ministry of Finance

the relevant matters concerning adjusting the export tax rebate policy for photovoltaic and other products are hereby announced as follows:

i. From April 1, 2026,, the value-added tax rebate for photovoltaic and other products will be canceled.

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

III. For the products in which the consumption tax is levied, the Export Consumption tax policy will not be adjusted, and the consumption tax refund (exemption) policy will continue to apply.

IV. The export tax rebate rate applicable to the products listed in this announcement shall be defined by the export date indicated in goods declaration for exportation.