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。
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。
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 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.
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
Europe Taxation and Customs Union English United Kingdom Imports and purchases from abroad: paying and reclaiming VAT English Germany Federal Ministry of Finance English France Foreign companies: Your tax obligations in France English Italy Agenzia Entrate Italian Spain Agencia Tributaria Spanish
Note: For more information about third-party providers that can help you manage your global business, see the Amazon solution providers Help page.