下文是介绍即将于 CEST 时间2021年7月1日凌晨0时生效的欧盟增值税新规的系列文章中的其中一篇。如需了解更多信息，请点击此处。
The below article is part of a series covering EU VAT requirements effective July 1, 2021 12:00AM CEST. See here for more information.
To help Wish determine merchants’ European Union (EU) VAT obligations to comply with the new EU VAT regulations taking effect on July 1, 2021, Wish will require all non-EU domiciled merchants shipping EU-bound orders to complete the EU VAT Questionnaire, accessible starting June 24, 2021. Completing the questionnaire will indicate if merchants are considered to have an EU establishment or not. Non-EU domiciled merchants considered to have an EU establishment will have the same EU VAT obligations as EU domiciled merchants (please see this guide for an overview EU VAT changes). Incomplete questionnaires may lead to double taxation for non-EU domiciled merchants who do have EU VAT obligations. Inaccurate responses may lead to EU VAT underpayment for which Wish and/or EU tax authorities may hold merchants liable.