欧洲税务和法规注意事项

重要: 本页信息不构成税务、法律或其他专业建议,也不得用作此类用途。如有任何疑问,应咨询专业顾问。

在欧洲平台开店,让您有机会使用一个销售账户吸引多个国家/地区的买家,因此了解欧盟对网购订单征收的增值税非常重要。

增值税

根据欧盟委员会的规定,欧盟地区的增值税是对商品和服务的增值额征收的消费税。增值税适用于在欧盟地区为了使用或消费而购买和销售的商品及服务。因此,外销商品或面向境外买家销售的服务一般不用缴纳增值税。但是进口到欧盟地区则需要缴税。

增值税指的是:

  • 向商品的生产和经销过程中涉及的所有商业活动征收的一般税费。

  • 消费税。

  • 按价格的一定比例收取,这意味着在生产和经销链的每个阶段都可以看到实际的税负。

  • 增值税通过分批付款体系分段收取,其中应纳税人(即注册增值税的企业)用他们提供经营活动而征收的增值税减去他们为取得经营活动而支付的税费金额。此机制可确保无论涉及多少次交易,税费均保持稳定。

  • 由商品卖家,即“应纳税人”向税收机构支付,但实际上是作为价格的一部分,由买家支付给卖家。因此,它是一项间接税。

详细了解增值税

如何收取增值税?

拥有增值税税号、身为增值税纳税人的注册贸易商必须在发票上显示从买家收取的增值税金额。如此一来,买家可以知晓自己就最终商品缴纳的增值税金额,如果买家本身是注册贸易商,就会知道可以从缴给税务部门的增值税中扣减的金额。

增值税征收范围与增值税税率

欧盟法律规定的增值税最低标准税率为 15%,最低减征税率为 5%,但实际税率因成员国和商品类型而异。此外,某些成员国在特定方面也保留了独立的法规要求。

对于一个成员国就具体商品执行的现行增值税税率,最可靠的信息来源就是该国的增值税征收机构。

针对进出口商品征收的增值税

当您销售商品到欧盟或者在欧盟成员国之间销售商品时,您需要注意,不同成员国所实行的税率也不尽相同。如果您将自己的商品从一个欧盟成员国转移到另一个欧盟成员国,或者使用亚马逊物流将您的商品从一个运营中心转移到另一个您储存商品的国家/地区,则此类转移行为也可能被视为需要缴纳增值税的交易。 您必须遵循所有适用的增值税义务,其中包含亚马逊商城所在地的增值税义务、递送或配送商品的目的国家/地区的增值税义务以及任何其他国家/地区的增值税义务。

提示: 如果您在多个亚马逊欧洲商城开店,请注意您可能需要向不同的成员国缴纳增值税,因此可能需要向不同的成员国申请增值税税号。请咨询税务顾问,了解欧盟规定的增值税义务。

如果您进口商品到欧盟地区,一旦您的商品进入欧洲以及您运送的商品抵达目的国家/地区,那么您就有义务支付增值税。 增值税通常由申报者在进口成员国支付。除非您与供应商达成协议,将进口增值税纳入商品价格,并且供应商以向相关税务部门缴纳税费的方式履行义务,否则您有责任在交货时支付进口增值税。

如果贵公司不在欧盟境内,且要从非欧盟成员国直接运送商品给欧盟成员国买家,或者将商品运送到欧盟境内的运营中心,请咨询您的税务顾问,了解所有相关的进口事务以及增值税义务。

为了出口到欧盟境外买家而销售的商品无需缴纳欧盟增值税,但可能需要遵守当地的增值税规定。

有关更多信息,请访问欧盟委员会网站。

注册增值税税号以及提交增值税申报表

当您在欧盟境内销售商品时,可能需要收取增值税。您可能需要申请增值税注册号、提交增值税申报表并向税务部门缴纳您从买家收取的增值税。

在大多数欧盟成员国境内,您可以在要注册的成员国的税务部门网站上,在线完成注册。多数网站提供英语版增值税信息。通常,网站会提供在线表格供您注册;或者提供 PDF 表格,供您下载填写,填好后寄回税务部门。如果网站不提供在线注册,则会说明增值税税号注册办理地点。提交增值税税号申请之后,您可能还会收到相关表格,需签署表格并寄回税务部门。

申请增值税税号可能涉及到一系列合规性要求,其中包含提交报表和开具增值税发票。

重要: 有关更多信息,请参阅我们的如何处理增值税页面。

在多个国家/地区办理增值税登记

根据您的销售额以及储存库存的位置,您可能需要办理增值税登记。您需要根据您的卖家账户设置,向税务顾问咨询相关的增值税登记要求。

当您将存放在欧盟境内的库存商品销售给买家时,您可能需要在发货成员国申报增值税,还可能需要在收货成员国申报增值税(当超出“远程销售”的起征点时)。

远程销售商品

远程销售指的是将一个欧盟成员国境内的商品销售给另一个欧盟成员国境内的买家,一般来说,这些买家是没有开展任何商业活动而无需缴纳增值税的个人。

“远程销售起征点”指的是欧盟各成员国用欧元设定的金额。如果您从一个成员国运送到另一个成员国的商品销售额超出了该国的远程销售起征点,那么您必须在该国办理增值税登记。您有责任在该国申报、收取和缴纳增值税。

请注意,远程销售起征点并不汇总您在欧盟全境的销售额。欧盟各成员国都有自己的远程销售起征点,各成员国的起征点也不尽相同。要明确远程销售起征点,请向您开店平台所在欧盟各成员国的税务部门咨询。

增值税发票

在许多欧盟成员国,买家都要求开具增值税发票。买家所在国的增值税法规可能会要求您提供增值税发票,而买家的期望通常会超越法律的规定。例如:在德国和意大利,买家购买高价值商品时,一般期望卖家开具发票。

其他税务资源

欧洲税务与海关联盟英语
英国海外进口和采购:增值税的缴纳和退税英语
德国联邦财政部英语
法国外国公司: 您在法国的纳税义务英语
意大利Agenzia Entrate(意大利税务局)意大利语
西班牙Agencia Tributaria(西班牙税务局)西班牙语

注意: 有关可以帮助您管理全球业务的第三方提供商的更多信息,请参阅亚马逊解决方案提供商帮助页面。


 亚马逊官网原文详情:

Europe Tax and Regulatory Considerations

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.

Selling in Europe provides opportunities to reach many countries from a single selling account, so it's important that you understand how the European Union applies Value Added Tax (VAT) to orders made online.

The VAT

The VAT in the European Union is a consumption tax assessed on the value added to goods and services. It applies to goods and service that are bought and sold for use or consumption in the European Community. Thus, goods that are sold for export or services that are sold to customers abroad are normally not subject to VAT. Imports into the European Union (EU) are taxed.

Value Added Tax is:

  • A general tax that applies to all commercial activities involving the production and distribution of goods.

  • A consumption tax.

  • Charged as a percentage of price, which means that the actual tax burden is visible at each stage in the production and distribution chain.

  • Collected fractionally, through a system of partial payments whereby taxable persons (that is, VAT-registered businesses) deduct the amount of tax they have paid from the VAT they have collected on purchases for their business activities. This mechanism ensures that the tax is neutral regardless of how many transactions are involved.

  • Paid to the revenue authorities by the seller of the goods-that is the "taxable person"-but it is actually paid by the buyer to the seller as part of the price. It is thus an indirect tax.

Learn more about the Value Added Tax (VAT)

How is VAT charged?

Registered VAT traders are given a VAT number and have to show the VAT collected from customers on invoices. In this way, the customer, if he is a registered trader, knows how much he can deduct in turn, and the consumer knows how much tax he has paid on the final product.

VAT coverage and VAT rates

Given that EU law only requires that the standard VAT rate must be at least 15% and the reduced rate at least 5%, actual rates applied vary between Member States and between certain types of products. In addition, certain member states have retained separate rules in specific areas.

The most reliable source of information on current VAT rates for a specified product in a particular member state is that country's VAT authority.

VAT on imports and exports

When selling products into the EU or from one EU member state to another, you should be aware that the tax rate can be different from country to country. If you transfer your own goods from one EU country to another, or if FBA transfers your goods from a fulfillment center into another country where your products were stored, the transfer may also be treated as a transaction subject to VAT. You are responsible for meeting any VAT obligations that apply, including VAT obligations in the Amazon marketplace website locations, the country to which you are delivering or shipping your products, or any other countries.

Tip: When selling in multiple Amazon European marketplaces, keep in mind that you may be liable to pay VAT to different member states and so may need to apply for different VAT numbers with different member states. Consult your tax advisor to help you understand your VAT obligations in the EU.

If you import products into the European Union, you may be obliged to pay VAT the moment the goods enter Europe-and in the destination country where you ship the goods. VAT is usually payable in the member state of import by the declarant. You will be liable for the import VAT at the time of delivery of the goods unless you have entered into an arrangement with your supplier for the import VAT to be included in the price of the goods, and for the supplier to discharge the obligation by making a payment to the relevant tax authority.

If you are a company not established in the EU and ship your products from a non-EU country directly to a customer in an EU country, or you ship your products into an EU fulfillment center, please consult your tax advisor to assess any import and VAT obligations you may have.

Goods sold for export to customers outside of the EU will not be subject to EU VAT but local VAT rules may apply.

For more information, visit the European Commission website.

Registering for a VAT number and filing VAT returns

When you sell your products in the EU, you may need to charge VAT. You may need to request a VAT registration number, file VAT returns, and pay the VAT you collected from your customers to the tax authorities.

In most EU countries, you can register online on the tax authority's website for the country where you want to register. Most of these websites provide the VAT information in English. The website will usually provide an online form for registering or a PDF form you can download to complete and return by mail. If there is no provision for registering online, you can find out where to go to register for a VAT number. After you have submitted your request for a VAT number, you may also be sent forms to sign and return through regular mail.

Registering for VAT may lead to a number of associated compliance requirements, including the need to file reports and issue VAT invoices.

Important: For additional information, see our How to handle VAT page.

Registering for VAT in multiple countries

Registering for VAT may be required depending on the level of your sales as well as where your inventory is stored. You should consult your tax advisors as to your VAT registration requirements based on your individual seller set up.

When you sell products to customers from your inventory stored in the EU, you may need to file VAT returns in the country from which you ship your products, and you may be required to file VAT returns in the country to which you ship your products (when exceeding the threshold for so-called "distance selling").

Distance selling of goods

Distance selling is when you sell goods from one EU country to customers in another EU country where, generally speaking, these customers are private individuals without undertaking any business activity for VAT purposes.

The "distance selling threshold" is a value in Euros established by each country in the EU. If your sales that you ship from one country into another country are greater than that country's threshold, you must register for VAT in that country. You are responsible to report, collect, and pay the VAT in that country.

Please note that the distance selling threshold is not a sum total of all your sales across the EU. Each EU country has a distance selling threshold, and these thresholds vary from country to country. Consult with a tax authority for the country where you want to sell your products to verify the distance selling threshold.

VAT invoicing

In many EU countries, customers expect a VAT invoice. VAT laws in the country where the customer is located may require you to provide a VAT invoice, and customers' expectations usually go beyond the law. In Germany and Italy, for example, customers often expect an invoice for high-value items.

Other tax resources

EuropeTaxation and Customs UnionEnglish
United KingdomImports and purchases from abroad: paying and reclaiming VATEnglish
GermanyFederal Ministry of FinanceEnglish
FranceForeign companies: Your tax obligations in FranceEnglish
ItalyAgenzia EntrateItalian
SpainAgencia TributariaSpanish

Note: For more information about third-party providers that can help you manage your global business, see the Amazon solution providers Help page.

 文章来源:亚马逊官方网站