Make the application file tell the financial story
Present the overseas customer list, contract duration, invoice currency, collection pattern and customer concentration in a one-page summary. Financial statements should agree with that story.
Documenting service-export conditions for VAT and personal or corporate income tax supports the classification of the revenue. Also show the historic collection record.
Include currency risk in the credit decision
A mismatch between loan and income currencies creates exchange-rate risk. Include maturity, interest, fees and security costs in the total financing cost.
If the loan funds working capital, staff or investment, model each use in monthly cash-flow scenarios. Financing is a repayment decision independent of any tax advantage.