欧盟增值税问卷介绍(适用于欧盟路向的非欧盟本土商户)
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。
为了帮助 Wish 确定商户的欧盟增值税义务，遵守即将于2021年7月1日生效的欧盟增值税新规定，Wish 要求欧盟路向的所有非欧盟本土商户完成欧盟增值税问卷（2021年6月24日开始可以访问）。商户完成问卷后，wish商户平台即可确定您是否可被视为在欧盟境内拥有营业机构。被视为在欧盟境内拥有营业机构的非欧盟本土商户承担的欧盟增值税义务与欧盟本土商户相同（请参阅此指南了解欧盟增值税改革概览）。
未完成问卷可能会导致负有欧盟增值税义务的非欧盟本土商户被征收两次增值税。未准确回答问卷中的问题可能会导致缴纳的欧盟增值税少于实际应缴纳金额，Wish 和/或欧盟税务机构可能会要求商户对此承担责任。
wish商户官网原文详情：
How to complete the EU VAT Questionnaire (applicable to non-EU domiciled merchants shipping to the EU)?
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.
文章内容来源：wish商户官方网站
