• 请注意,本文提供的信息不构成税务、法律或其他专业建议。





1. 欧盟增值税规定的变更点:

  • 取消价值不超过22欧元的小额货物进口时免征增值税的政策。也就是说,新规定生效后,所有进口到欧盟的货物,无论价值多少,都需要缴纳增值税



  • 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).