wish商户平台英国VAT计算

英国 VAT 的标准税率为20%。Wish 将对从英国境内/境外发往英国的所有订单自动计算 VAT,并直接添加到用户支付的产品价格和运费中。因此,商户请勿在设置产品价格和运费时额外加上 VAT 金额。

对于在英国境内配送的订单(从英国境内发货,运往英国境内),Wish 将为所有订单添加并代收 VAT。如果是英国本土商户,且已在税务设置页面设置英国税务,Wish 会将 VAT 金额支付给商户,以便商户向英国税务机构缴纳税款。如果是非英国本土商户,则 Wish 将负责计算、代收和直接代缴 VAT 至英国税务机构。

对于在英国境内配送的订单,Wish 强烈建议英国本土商户根据英国税费政策在“税务设置”页面设置英国税务,以便成功收到 Wish 支付的 VAT 税款。英国本土商户可以在商户平台税务设置页面设置英国税务。若商户未能正确设置英国税务,则 Wish 将为商户的所有英国路向订单代收 VAT,并直接缴纳给英国税务机构。请注意,Wish 向英国税务机构缴纳 VAT 税款后,商户无法要求 Wish 退款,且商户仍有义务缴纳应向英国税务机构缴纳的任何 VAT 税款。

对于从英国境外发货的所有英国路向订单:

  • 如果用户支付的包裹价格小于或等于135英镑(不包括运费、保险和税费等用户支付的所有其他费用),Wish 将负责对这些订单计算、代收和直接代缴 VAT 至英国税务机构。

  • 如果用户支付的包裹价格大于或等于135.01英镑(不包括运费、保险和税费等用户支付的所有其他费用),则 VAT 金额将包含在商品售价中。Wish 会将此金额支付给商户(包含在商户收到的其他订单的付款中)并要求商户将 VAT 税款转交给 Wish 或商户指定的货运代理。随后,货运代理会在边境代表用户支付 VAT 税款。

向用户展示的价格将包含 VAT,即不会向用户单独显示一行税费,也不会额外收取税费。

请参阅以下英国 VAT 计算示例:


计算方式

总计

售价

10

10英镑

VAT 计算

10 x 20%

2英镑

发票总额

10 + 2

12英镑

发票上应显示:

“产品”(包含 VAT) …………………….. 12英镑

wish商户官网原文详情:

United Kingdom:

The standard UK VAT rate is 20%. Wish will automatically add VAT for all domestic and international UK-bound orders on top of the customer-paid product price and shipping price. Therefore, please ensure that the product price and shipping price you provide do not already include the VAT amount. 

For orders shipping within the UK (shipping from the UK, to the UK), Wish will add and collect VAT on all orders. For UK domiciled merchants shipping within the UK who have set up Tax Settings, the collected VAT amounts will be remitted to the merchants to remit to the UK tax authorities. For non-UK domiciled merchants shipping orders within the UK, Wish will calculate, collect, and remit VAT directly to the UK tax authorities.

UK domiciled merchants shipping within the UK are strongly encouraged to set up UK Tax Settings to comply with UK tax policy and to have their VAT amounts remitted to them. UK Tax Settings are available to set up all for UK domiciled merchants shipping within the UK, via our Tax Settings page in the Merchant Dashboard. Failure to properly set up UK Tax Settings will result in Wish adding VAT to the merchant’s UK-bound orders and remitting directly to the UK tax authorities on behalf of the merchant for all UK-bound orders. Please note that once VAT is remitted by Wish to the UK tax authorities, there is no option for a refund from Wish. Merchants will remain responsible for any VAT due in the UK.

For orders shipping to the UK from outside of the UK: 

  • If the customer-paid price of the consignment is less than or equal to £135 (excluding all other customer payments such as shipping, insurance, and taxes), Wish will calculate, collect, and remit VAT directly to the UK tax authorities.

  • If the customer-paid price of the consignment is greater than or equal to £135.01 (excluding all other customer payments such as shipping, insurance, and taxes), the VAT amount will be included in the purchase price. Wish will remit this amount to merchants (when merchants receive payments for relevant orders) and will require merchants to forward the VAT amount to the freight forwarder designated by Wish or the merchants. The freight forwarder then pays the VAT amount due at the border on behalf of the customers.

The price displayed to buyers will be inclusive of VAT, i.e. there will not be a separate tax line or an additional amount collected from the customer.

Please see below for an example of UK VAT calculation:


Calculation

Total

Sales Price

10

GBP 10.00

VAT Calculation

10 x 20%

GBP 2.00

Total Invoice Amount

10 + 2

GBP 12.00

This will be shown at the invoice as:

“Item” (VAT inclusive) …………………….. GBP 12

文章内容来源:wish商户官方网站