wish平台A+物流计划意大利路向是否有商户应该知晓的VAT/关税相关特殊事宜？
有。wish商户们需要特别注意的是，意大利A+清关模式为DDP（“Delivered Duty Paid”，即“完税后交货”）。目前对于不同申报价值的包裹有不同处理方法：
1). 申报价值在22欧元以下的包裹，免收VAT和关税；
2). 申报价值在22-150欧元的包裹（含22欧元，不含150欧元），会按照WishPost中的运单申报价值收取VAT（关税免收）。对于申报价值在22-150欧元的包裹，Wish使用的VAT统一税率为22%，计税基准为WishPost中的运单申报价值。VAT收费方式为，所产生的VAT将在商户在WishPost创建运单之后从该商户的WishPost账号中扣除。
3). 目前，A+物流计划意大利路向暂时不接受申报价值大于等于150欧元的包裹；因此，如果wish商户需配送申报价值大于等于150欧元的意大利路向包裹订单，请联系a_plus@wish.com将该订单从A+物流计划中移除，并直发该订单。
请wish商户如实填写申报价值，若因为虚假申报造成的海关/物流商的退件风险将由商户自行承担，并会被另外收取不高于货值10%的退件处理费。
另外，请注意，2021年7月1日起，价值不超过22欧元的小额货物进口免征增值税的政策将被取消。也就是说，新规则生效后，所有进口到西班牙的货物，无论价值多少，都需要缴纳增值税。
wish商户官网原文详情：
3. Anything related to VAT/custom duty for Advanced Logistics Program for Italy-bound orders that merchants should be aware of?
Yes. Please specifically note that the Advanced Logistics Program for Italy-bound orders custom clearance mode is Delivered Duty Paid (DDP). Payments for VAT and customs duty are exempt for packages with declared value below 22 euros, while payments for VAT for packages with declared value of 22 to 150 euros (including 22 euros, excluding 150 euros) will be charged based on the declared value (custom duty also exempt for these packages). Currently, the Advanced Logistics Program for Italy-bound orders does NOT accept packages with declared value greater than or equal to 150 euros.
For packages with declared value of 22 to 150 euros, the unified VAT rate employed by Wish is 22%. The tax basis for calculating VAT is the declared value in WishPost for the shipping order. The resulting VAT amount will be deducted from the merchants’ WishPost account after merchants create the shipping order in WishPost.
Please correctly declare the actual value of the packages. Merchants will be responsible for package return from the customs and/or shipping carriers due to incorrect/fake declared value, and will be charged an additional package return processing fee of up to 10% of the package value.
文章内容来源：wish商户官方网站
