欧盟基于登记的税费

如果您已使用 Shopify 在欧盟进行销售,则可以更新您的欧盟税费设置以反映您的税务登记。此更改不影响对您的商品收取税费的方式。

当您更新税费设置时,系统会要求您提供增值税号。添加后,Shopify 会自动设置适用于您已登记的区域的税率。

Shopify 支持可帮助您更新 Shopify 后台中的税费设置,但无法提供法律方面的税务建议。如果您需要更改税费设置的相关帮助,请联系 Shopify 支持。如果您需要了解税收义务的相关帮助,请联系当地税务机构或税务专业人士。

本页相关主题

  • 增值税号是什么?我需要增值税号吗?

  • 我如何知道我是否需要登记以收取税费?

  • 我是否必须在其他国家/地区登记增值税号?

  • 我需要收取哪种增值税费率?

  • 我如何进行登记以在欧盟国家/地区收取税费?

  • 我可以覆盖税费设置吗?

  • 我可以在哪里寻求更多帮助?

  • 我需要了解有关英国脱欧的哪些信息?

  • 更新税费设置后,为什么对客户订单收取的税费金额与之前不同?

  • 相关链接

增值税号是什么?我需要增值税号吗?

增值税号(也称为增值税标识号 (VATIN))是欧盟范围内使用的标识号。您在成员国家/地区的税务机构登记后,便会获得增值税号。此编号由国家/地区发放,用于让商家收取增值税。

我如何知道我是否需要登记以收取税费?

通常情况下,如果希望向欧盟其他国家/地区销售产品,您就需要向自己所在国家/地区的税务机关登记,以收取增值税。

我是否必须在其他国家/地区登记增值税号?

这要视具体情况而定。如果您在欧盟其他成员国的总销售额等于或大于 10,000 欧元,或者您在该地有重要业务场所(例如销售地点或发货中心),那么您可能需要在其他地区以及您所属国家/地区进行登记。

如果您在其他欧盟国家/地区的销售额等于或大于 10,000 欧元,则您可以注册一站式服务 (OSS) 方案。通过使用 OSS 方案,商家可针对在所有欧盟成员国获得的销售额来收取和汇付增值税,而无需单独在每个成员国进行登记。如果您的商店使用基于登记的税费,则只能使用 OSS。如果您尚未更新设置以使用基于登记的税费,请使用基于地点的税率来手动更新税率。

如果您在某个国家/地区有重要的业务,则应咨询该国/地区税务机构以确认您是否需要登记以收取税费。您有责任确定自己的业务是否超过了远距离销售额的阈值。

我需要收取哪种增值税费率?

从 2021 年 7 月 1 日开始,各个国家/地区的距离销售阈值不再适用。整个欧盟将改为采用统一的距离销售阈值,即 10,000 欧元。

  • 对于您所在国家/地区的客户,按当地增值税率收取费用。

  • 对于您所在地之外的欧盟国家/地区的客户,费率取决于您是否超过登记阈值。

    • 如果您从所有其他欧盟成员国获得的总销售额低于 10,000 欧元,则您可以选择在其他欧盟国家/地区收取您所属国家/地区的增值税率并将 VAT 汇付给您所属国家/地区的政府。如果您选择对在欧盟获得的所有销售额收取您所属国家/地区的增值税率,您可能需要向您当地的税务机关申请小型企业免税。如果不确定您是否需要申请,请咨询当地税务机关或税务专业人士。

    • 如果您从其他欧盟成员国获得的总销售额等于或大于 10,000 欧元,则您需要针对从其他国家/地区获得的所有销售额收取客户所在地的增值税率。

我如何进行登记以在欧盟国家/地区收取税费?

如果您在其他欧盟国家/地区的销售额等于或大于 10,000 欧元,则您可以注册一站式服务 (OSS) 方案。通过使用 OSS 方案,商家可针对在所有欧盟成员国获得的销售额来收取和汇付增值税,而无需单独在每个成员国进行登记。如果您的商店使用基于登记的税费,则只能使用 OSS。如果您尚未更新设置以使用基于登记的税费,请使用基于地点的税率来手动更新税率。

如果您需要在特定欧盟国家/地区登记以收取税费,则可以联系该国家/地区的税务机构。

登记后,在税费和关税页面上添加您的增值税号。

步骤:

  1. 在 Shopify 后台中,转到设置 > 税费和关税

  2. 国家/地区部分,点击欧盟

  3. 针对欧盟销售的 VAT 部分,点击添加国家/地区

  4. 选择您登记的国家/地区。

  5. 增值税号部分中,输入您的增值税号。

  6. 点击添加国家/地区

  7. 可选:若要添加更多区域和账号,请点击征收 VAT

您可以通过税务登记部分中的国家/地区名称和账号旁边的 ... 按钮来删除或更改您的登记信息或账号。

我可以覆盖税费设置吗?

可以。若要详细了解当您进行更新时对欧盟税费覆盖造成的影响,请参阅覆盖税费

我可以在哪里寻求更多帮助?

Shopify 支持可以就如何更改您的设置提供帮助,但是无法对您是否应该更改设置提出建议。如果您难以决定是否应向 VAT 成员国家/地区进行登记并向客户收取税费,那么最好咨询当地的专家,例如会计师或财务顾问。您还可以直接联系各个国家/地区的税务机构。

我需要了解有关英国脱欧的哪些信息?

如果您向英国客户销售产品,则了解英国脱欧对您的业务有何影响的最佳方式是联系当地的税务专业人士。首先,以下是商家向英国客户销售商品时适用的新法律:

  • 从英国境外向英国境内的客户销售商品已变成进口行为(接收从外部国家/地区或关税联盟运输到自己所在国家/地区或关税联盟的商品),而不是购置行为(接收从一个欧盟成员国运输到另一个欧盟成员国的商品)。

  • 你可能需要英国的 EORI 号。

  • 由于英国 VAT 法律已于 2021 年 1 月 1 日生效,这将导致等于或小于 135 英镑的商品销售需要符合新的 VAT 要求。

    • 如果商品销售额等于或小于 135 英镑,那么您必须在英国登记 VAT。在这种情况下,VAT 是在 POS 收取的,并由商家汇付。如果您使用基于登记的税,并且在英国登记了 VAT,那么 VAT 就适用于您向英国客户进行的销售。

    • 如果商品销售额超过 135 英镑,那么您可能不需要在 POS 收取 VAT。在这种情况下,VAT 和关税由进口商汇付。如果您使用基于登记的税,并且在英国登记了 VAT,那么 VAT 就适用于您向英国客户进行的销售。如果您愿意,您可以在销售时向客户收取 VAT 和关税,然后使用发货标签将这些资金提供给发货人或进口商。或者,您可以在不收取 VAT 和关税的情况下发送订单,您的客户将在配送时支付额外的费用。详细了解如何处理 VAT 和关税。

详细了解英国脱欧对您企业的影响。

更新税费设置后,为什么对客户订单收取的税费金额与之前不同?

在某些订单中,您可能会注意到,在您更新税费设置后,税款总额会出现较小的变化。这种变化是由于税额以订单项级别(而不是发票级别)进行舍入造成的。您可以在设置欧盟税费中了解关于舍入计算的详细信息。

相关链接

  • 您的欧洲 - 增值税规则和费率

  • 您的欧洲 - 跨境增值税

  • 您的欧洲 - 何处是收税地点?

Shopify商户官网原文详情:

Registration-based taxes in the EU

If you're already using Shopify to sell in the European Union, then you can update your EU tax settings to reflect your tax registrations. This change doesn't affect how tax is charged on your products.

When you update your tax settings, you're asked to provide a VAT number. After it's been added, Shopify automatically sets the tax rates that apply in the areas you've registered for.

Shopify Support can help you update your tax settings in your Shopify admin, but can't provide legal tax advice. If you need help changing your tax settings, then contact Shopify Support. If you need help understanding your tax obligations, then contact local tax authorities or a tax professional.

On this page

  • What's a VAT number? Do I need one?

  • How do I know if I need to register to charge taxes?

  • Do I have to register for a VAT number in other countries?

  • Which VAT rate do I need to charge?

  • How do I register to charge taxes in an EU country?

  • Will I be able to override tax settings?

  • Where can I go for more help?

  • What do I need to know about Brexit?

  • After I update my tax settings, why are the tax amounts different than before on customer orders?

  • Related links

What's a VAT number? Do I need one?

A VAT number, also referred to as a value-added tax identification number (VATIN), is an identifier used in the EU. It's provided to you by a member country's tax authority after you register with them. This number is issued by countries to allow merchants to charge value-added tax.

How do I know if I need to register to charge taxes?

Typically, if you intend to sell to other countries in the EU, then you need to register with the tax authorities in your own country to charge VAT.

Do I have to register for a VAT number in other countries?

It depends. You might need to register in another region as well as your home country if your combined sales to other EU member countries are equal to or greater than 10,000 EUR in total, or if you have a significant business presence there, such as a sales location or a fulfillment center.

If your sales to other EU countries is equal to or greater than 10,000 EUR, then you can register for the One-Stop Shop (OSS) scheme. The OSS scheme allows merchants to collect and remit VAT for sales in all EU member countries, rather than registering for each member country individually. You can only use OSS if your store uses registration-based taxes. If you haven't updated your settings to use registration-based taxes, then update your tax rates manually by using location-based tax rates.

If you have a significant presence in a country, then you should contact that country's tax authority to confirm whether you need to register to collect taxes. It's your responsibility to determine if your business exceeds the distance sales threshold.

Which VAT rate do I need to charge?

As of July 1, 2021, distance selling thresholds for individual countries no longer apply. Instead, a single distance selling threshold of 10,000 EUR applies for the entire EU.

  • For customers in your home country, your local VAT rate is charged.

  • For customers in EU countries outside your own, the rate is determined by whether you exceed the registration threshold.

    • If your combined sales to all other EU member countries are less than 10,000 EUR in total, then you can choose to charge your home country’s VAT rate in other EU countries and remit VAT to your home country’s government. If you choose to charge your home country's VAT rate for all EU sales, then you might need to apply for the micro-business exemption with your local tax authority. If you're not sure whether you need to apply, then consult with your local tax authority or a tax professional.

    • If your combined sales to other EU member countries are equal to or greater than 10,000 EUR in total, then you charge the VAT rate in your customer's location for all sales to other countries.

How do I register to charge taxes in an EU country?

If your sales to other EU countries is equal to or greater than 10,000 EUR, then you can register for the One-Stop Shop (OSS) scheme. The OSS scheme allows merchants to collect and remit VAT for sales in all EU member countries, rather than registering for each member country individually. You can only use OSS if your store uses registration-based taxes. If you haven't updated your settings to use registration-based taxes, then update your tax rates manually by using location-based tax rates.

If you need to register to charge taxes in a specific EU country, then you can contact that country's tax authorities.

After you've registered, add your VAT number on the Taxes and duties page.

Steps:

  1. From the Shopify admin, go to Settings > Taxes and duties.

  2. In the Countries/regions section, click European Union.

  3. In the VAT on sales within the EU section, click Add country.

  4. Select a country in which you are registered.

  5. In VAT number, enter your VAT number.

  6. Click Add country.

  7. Optional: To add more regions and account numbers, click Collect VAT.

You can delete or change your registrations or account numbers with the ... button next to the country name and account number in the Tax registrations section.

Will I be able to override tax settings?

Yes. For more information about how EU tax overrides are affected when you update, refer to Override taxes.

Where can I go for more help?

Shopify Support can help you with how to change your settings, but can't advise you about whether you should change your settings. If you need help determining whether you should register with VAT member countries and charge taxes to your customers, then your best resource is a local expert, such as an accountant or financial advisor. You can also contact individual country tax authorities directly.

What do I need to know about Brexit?

If you sell to customers in the UK, then the best way to get information about how Brexit affects your business is by contacting a local tax professional. As a starting point, the following are some of the new laws that apply to merchants who sell to customers in the UK:

  • The sale of goods from outside the UK to customers within the UK have become imports (the receipt of goods into a country or customs union from outside country or customs union) rather than acquisitions (the receipt of goods from one EU member country to another EU member country).

  • You might need a UK EORI number.

  • The UK VAT laws that came into force on January 1, 2021 result in new VAT requirements for sales equal to or less than 135 GBP.

    • If the sale of goods is equal to or less than 135 GBP, then you must register for VAT in the UK. In this case, VAT is collected at the point of sale and remitted by the merchant. If you use registration-based taxes and have a UK VAT registration, then VAT will be applied to your sales to customers in the UK.

    • If the sale of goods is over 135 GBP, then you might not be required to collect VAT at the point of sale. In this case, VAT and duties are remitted by the importer. If you use registration-based taxes and have a UK VAT registration, then VAT will not be applied to your sales to customers in the UK. If you choose to, you can charge your customer for VAT and duties at the time of sale, and then provide these funds to the shipper or importer using a shipping label. Alternatively, you can send the orders without charging VAT and duties, and your customer will pay extra funds at the time of delivery. Learn more about handling VAT and duties.

Learn more about the implications of Brexit for your business.

After I update my tax settings, why are the tax amounts different than before on customer orders?

In some orders, you might notice a small variance in your total tax amounts after you've updated your tax settings. This variance is due to tax amounts being rounded at the line-item level, rather than at the invoice level. You can learn more about rounding calculations in Setting up EU taxes.

Related links

  • Your Europe - VAT rules and rates

  • Your Europe - Cross-border VAT

  • Your Europe - Where to tax?


文章内容来源:Shopify商户官方网站