一、wish平台如何履行英国境外发货的英国路向订单？
请注意，本文提供的信息不构成税务、法律或其他专业建议。
鉴于英国将于2021年1月1日起退出欧盟增值税系统，自 UTC 时间2020年12月31日晚11时起，所有运往英国的订单都将受到英国税务及海关总署 (HMRC) 发布的英国增值税政策变更的影响。为帮助 Wish 和商户遵守变更后的英国增值税政策，对于英国用户在 UTC 时间2020年12月31日晚11时之后购买的所有相关订单，Wish 将要求商户提供额外的履行信息。
英国增值税的标准税率将保持20%不变。自2021年1月1日起，Wish 将对从英国境内/境外发往英国的所有订单自动计算增值税，并直接加到买家支付的产品价格和运费中。因此，商户请勿在设置产品价格和运费时额外加上增值税额。
下文所述的新增的履行要求不适用于从英国境内发货至英国用户的订单。
英国订单履行变更（自 UTC 时间2020年12月31日晚11时生效）
对于从英国境外发货的英国路向订单，请查看以下详细列出的变更点和相关信息。请注意，若中国大陆商户通过 A+ 物流计划或智选项目配送英国路向订单，则不需要按照下面的英国订单履行要求采取任何额外措施，因为 WishPost 将会负责完成这些订单所必需的操作。
对于所有其他类型的英国路向订单：
商户必须打印“包裹概览”文件并将其放入包裹内。“包裹概览”文件提供了包裹内的产品信息以及买家购买产品所支付的费用。
对于所有英国路向订单，商户必须打印 Wish 生成的“包裹概览”文件（可在商户平台获得），并将其放入包裹内。“包裹概览”文件提供了包裹的产品信息以及买家购买产品所支付的款项和金额。
如果包裹中订单的*预计用户支付产品价格小于或等于135英镑（不包括运费、保险和税费等买家支付的所有其他费用），Wish 将负责对这些订单计算、代收和直接代缴增值税至英国税务机构。商户无需任何操作。
如果包裹中订单的*预计用户支付产品价格大于或等于135.01英镑（不包括运费、保险和税费等买家支付的所有其他费用），这些订单在商户平台上将显示“要求支付消费者 VAT”标记。带有此标记的订单需要由商户负责将增值税额支付给货运代理，再由货运代理在海关为买家代缴增值税（对于这种情况，Wish 会在向商户支付订单货款时支付增值税款）。对于此类订单，商户需特别注意，请务必使用提供 DAP+（Delivered at Place Plus，目的地交货）服务的物流服务商履行此类订单，因为只有提供 DAP+ 服务的物流服务商可在边境海关代表买家支付应纳增值税额。其中，从中国大陆发货的商户使用提供 DAP+ 服务的 WishPost 物流渠道（详情参见下文）；从中国大陆以外发货的商户使用提供 DAP+ 服务的英国路向可确认妥投的物流服务商（详情参见下文）。
* 请注意，Wish 将在商户平台上基于单个订单 ID 添加“要求支付消费者 VAT”标记，并假定1个订单 ID = 1个包裹。因此，包裹的预计用户支付产品价格 = 单个订单 ID 的用户支付产品价格。更多详情请参见下文。
请注意，所有配送英国路向订单的商户都需要在履行订单时通过商户平台或通过 API 指定“发货国/地区”来声明发货地点。在履行订单时提供正确的“发货国/地区”信息非常重要，因为 Wish 将会根据订单的“发货国/地区”确定商户英国路向订单的增值税代缴方式。
履行订单时提供不准确的信息可能会违反多项订单履行政策，包括：
5.6 使用虚假物流单号履行订单将被处以赔款
5.7 欺骗性履行订单政策
5.14 带有“要求支付消费者 VAT”标记的订单必须使用认可的物流服务商或 WishPost 物流渠道来履行
wish商户官网原文详情：
How to fulfill orders shipping outside of the UK to the UK?
Please note that the information provided in this article does NOT constitute tax, legal, or other professional advice.
Starting December 31, 2020 11:00PM UTC, all orders shipping to the UK will be affected by changes to UK VAT announced by HMRC (the UK government tax authority) on goods sold to UK customers, effective once the UK leaves the EU VAT system on January 1, 2021. To help Wish and merchants comply with the changes to UK VAT, Wish will require additional fulfillment information from merchants for all relevant orders placed by UK customers after December 31, 2020 11:00PM UTC.
The standard UK VAT rate will still remain 20%. Starting January 1, 2021, Wish will automatically add VAT for all domestic and international UK-bound orders on top of the customer-paid product price and shipping price. Therefore, please ensure that the product price and shipping price you provide do not already include the VAT amount.
For orders that are shipping domestically within the UK, the following new fulfillment requirements below do not apply.
UK Fulfillment Changes (effective December 31, 2020 11:00PM UTC)
Please see below for a detailed list of changes and relevant information regarding order fulfillment (applicable to UK orders shipped from outside of the UK). Please note that Mainland China-based merchants shipping UK-bound orders with the Advanced Logistics Program or Smart Logistics Program do not need to take any additional actions per UK fulfillment requirements below, as WishPost will take care of the necessary actions for these orders.
For all other types of UK-bound orders:
Merchants must print a Package Overview document and include it inside the package. The Package Overview document provides a product description and what the customer has paid for the products inside the package.
For orders shipped with any WishPost 3rd Party Logistics (3PL) channels, please print the Package Overview document generated by WishPost and include it inside the package.
For orders shipped with non-WishPost carriers, please print the Package Overview document generated by Wish (available in the Merchant Dashboard) and include it inside the package.
For all UK-bound orders, merchants must print a Package Overview document generated by Wish (available in the Merchant Dashboard) and include it inside the package. The Package Overview document provides a product description and what the customer has paid for the products inside the package.
For orders whose *expected customer-paid product price for the corresponding consignment is less than or equal to £135 (excluding all other customer payments such as shipping, insurance, and taxes), Wish will calculate, collect, and remit VAT directly to the UK tax authorities. No merchant actions are required.
Orders whose *expected customer-paid product price for the corresponding consignment is greater than or equal to £135.01 (excluding all other customer payments such as shipping, insurance, and taxes) will be flagged as “Pay Customer VAT “PC-VAT” required” in the Merchant Dashboard. This means that merchants are responsible for remitting the VAT amount to the freight forwarder who will then remit the VAT to customs on behalf of customers (in this case, the VAT amount will be remitted to merchants by Wish when merchants receive payments for relevant orders). For this type of order, it is important for merchants to utilize specific WishPost channels (applicable to merchants shipping orders from Mainland China; see details below) or UK-bound Confirmed Delivery Shipping Carriers (applicable to merchants shipping orders from outside of Mainland China; see details below) that provide Delivered at Place Plus (DAP+) service, as only carriers providing DAP+ services can pay the VAT amount due at the border to customs on behalf of customers.
* Note that Wish applies the “Pay Customer VAT “PAC-VAT” required” flag to individual Order ID in Merchant Dashboard, and assumes that 1 Order ID = 1 consignment/package. Therefore, the expected customer-paid product price for the consignment = the customer-paid product price for the individual Order ID. See more details below.
Please note that all merchants shipping orders to the UK will need to declare ship-from location for UK-bound orders by indicating the origin country/region when fulfilling an order through the Merchant Dashboard or via API. It is important that merchants provide the correct Origin Country/Region information when they are fulfilling the orders, as Wish will determine the VAT remit type for merchants’ UK-bound orders based on their Origin Country/Region.
Merchants providing inaccurate information when fulfilling orders may be in violation of various fulfillment policies, including:
5.6 Orders that are fulfilled with fake tracking numbers will be penalized
5.7 Deceptive Fulfillment Policy
5.14 Orders flagged as “Pay Customer VAT “PC-VAT” required” must be fulfilled with one of the acceptable shipping carriers or WishPost logistics channels
文章内容来源：wish商户官方网站
