wish商户平台2021年欧盟增值税分享

2024-01-01 14:01:26
By 菊花种植地

wish商户平台2021年增值税。

现行的欧盟内部商品跨国远程销售阈值将被废除,适用于欧盟全境的新阈值为1万欧元。也就是说,新规定生效后,年销售额超过1万欧元的欧盟本土商户必须在收货地(目的国/地区)缴纳增值税。

wish商户官网原文详情:

  • EU VAT 2021 Overview

    Please note that information provided in this article does NOT constitute tax, legal, or other professional advice.


    The European Union (EU) has released details of changes to the collection of EU Value-Added Tax (VAT) on goods sold to customers in the EU, effective July 1, 2021. These changes will impact imports into the EU, supplies within the EU by non-EU domiciled merchants, and cross-border supplies by EU domiciled merchants. 

    The below article outlines the EU VAT changes and a list of actions merchants can take to ensure they are in compliance with these changes. 

    EU VAT Changes (effective July 1, 2021)

    The below list contains a detailed overview of the changes to EU VAT starting July 1, 2021:

    1. Updates to existing EU VAT policies:

    VAT exemption for the import of goods into the EU less than or equal to €22 will be abolished. As a result, all goods imported into the EU will be subject to VAT.  

    The current distance sales thresholds for intra-EU cross-border supplies will be abolished and replaced by a new EU-wide threshold of €10,000. EU domiciled merchants with annual sales of more than €10,000 will have to remit VAT in the EU country where the goods are being shipped to (destination country).


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常见问答(FQAS)


如何申报欧盟增值税?

每个欧盟国家都有不同的增值税申报方式,具体流程需要咨询该国家当地的税务机关了解。一般来说,您需要在销售当月的15日或20日前提交同期的增值税申报表,同时支付应交的增值税款。

增值税率有什么规定吗?

欧盟内部统一规定标准增值税率为17%-25%,每个国家可以在此范围内自行决定具体税率。部分国家对部分产品和服务还设有较低或零税率。您可以通过欧盟官方网站查询各国详细增值税政策。

如何在多个国家报税?

如果您的业务涉及多个欧盟国家,可以申请开办增值税识别号(VAT ID),用来识别您在各国从事经营活动。此后,您只需按各国规定通过一个平台或报表汇总申报多个国家的增值税即可。部分供应商也提供多国增值税申报服务。

增值税如何退税?

一般情况下,企业向消费者出口商品或提供服务时,可以申请退还源头国家征收的增值税。具体流程需要提供交易发票、退税申请表等材料,由源头国家税务部门审核后进行退税。部分国家有相应的线上退税平台处理此类业务。