对于从欧盟境外配送至欧盟境内的订单，增值税规定变更点如下：
如果用户为订单产品支付的产品价格小于或等于150欧元（不包括运费、税费等用户支付的所有其他费用），将由 Wish 负责计算和代收增值税并代缴给欧盟税务机构。因此，请勿在您设定的产品价格和运费中包含增值税。此类订单的增值税将通过 Wish 注册的进口一站式服务 (IOSS) 进行申报和缴纳。如需了解关于 IOSS 的更多信息，请点击此处。
如果用户为订单产品支付的产品价格大于150欧元（不包括运费、税费等用户支付的所有其他费用），将由 Wish 负责计算和代收增值税，并在向商户支付相应货款时一并将增值税支付给商户。因此，请勿在您设定的产品价格和运费中包含增值税。此类订单的增值税必须由商户代缴给海关。由于产品需要按照完税后交货 (DDP) 的方式妥投给用户，因此请与货代沟通协商如何替您缴纳进口增值税和关税。
为了帮助商户识别此类订单，此类订单在商户平台或 Merchant Plus 平台上会显示“要求支付消费者 VAT”标记，商户需要使用指定的物流服务商履行这些订单并遵守欧盟增值税要求。Wish 将在2021年7月1日之前公布欧盟路向订单的相关物流要求，包括“要求支付消费者 VAT”订单对物流服务商的要求，以及商户需向物流服务商提供哪些额外的订单信息以完成报关目的等。wish平台很快将在帮助中心更新相关文章。
wish商户官网原文详情：
VAT updates for orders shipping to the EU from outside of the EU:
If an order’s customer-paid price of the corresponding consignment is less than or equal to €150 (excluding all other customer payments such as shipping and taxes), Wish will calculate, collect, and remit VAT to the EU tax authorities. Therefore, please ensure that the product price and shipping price you provide do not already include the VAT amount. This VAT will be declared and paid via Wish’s Import One-Stop Shop (IOSS). Please see here for more information on the IOSS.
If an order’s customer-paid product price for the corresponding consignment is greater than €150 (excluding all other customer payments such as shipping and taxes), Wish will calculate and collect VAT, and pass the VAT amount to the merchant when the merchant receives payments for this order. Therefore, please ensure that the product price and shipping price you provide do not already include the VAT amount. VAT amount for these orders must be remitted by merchants to the customs. As the shipment should arrive at the customer’s location as Delivered Duty Paid (DDP), please coordinate with the freight forwarder on how import VAT and customs duties will be handled on your behalf.
To help merchants identify this type of orders, they will be flagged as “Pay Customer VAT “PC-VAT” required” in the Merchant Dashboard or Merchant Plus dashboard, and merchants need to utilize specific shipping carriers to fulfill these orders and comply with EU VAT requirements. Before July 1, 2021, Wish will be announcing various logistics requirements for EU-bound orders, including carrier requirements for “Pay Customer VAT “PC-VAT” required” orders and additional order information that merchants need to file with shipping carriers for customs declaration purposes. We will update this section of the Help Center article soon accordingly.
文章内容来源：wish商户官方网站
