英国基于登记的税费
备注：本指南适用于在英国境内销售产品的商家。您有责任咨询当地税务机构或税务专业人员，确保向客户收取正确的税率，并确保正确申报和缴纳税费。
如果您已使用 Shopify 在英国进行销售，则可以更新您的英国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，系统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。
注：英国脱欧过渡期已于 2020 年 12 月 31 日结束。因此，从 2021 年 1 月 1 日起，新的法律适用于英国与欧盟之间的销售。详细了解对您企业的影响。
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在英国登记以收取税费？
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？
关于在欧盟销售产品，我需要了解哪些信息？
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)）是英国和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在英国登记以收取税费？
通常，如果您在英国 12 个月内的销售额等于或大于 85，000 英镑，则需要进行登记。此阈值仅适用于位于英国的商家。如果您位于英国境外，请参阅英国税费和英国脱欧。
我是否必须在其他国家/地区登记增值税号？
如果您打算向欧盟国家/地区销售产品，则可能需要在这些区域的税务机构进行登记。这一过程因您商店所在的地点、您的销售地点以及各个政府的要求而异。您有责任确定您需要登记以收取 VAT 的地点。
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。
我如何进行登记以在欧盟国家/地区收取税费？
如果您需要在欧盟国家/地区注册以收取税费，则可以联系该国家/地区的税务机构。
登记后，在税费页面上添加您的增值税号。
步骤：
在 Shopify 后台中，转到设置 > 税费和关税。
在国家/地区部分，点击欧盟。
在针对欧盟销售的 VAT 部分中，点击收取 VAT。
选择您登记的国家/地区。
在增值税号部分中，输入您的增值税号。
点击征收 VAT。
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。若要详细了解当您更新时对英国手动税费造成的影响，请参阅手动税费。
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，向英国客户销售产品时适用的一些新法律包括：
英国商家向欧盟客户销售商品将变成出口行为（将商品从一个国家/地区或关税联盟发送到该国家/地区或关税联盟之外），而不是发货行为（将商品从一个欧盟成员国发送到另一个欧盟成员国）。
英国商家可能需要登记 VAT，并负责对欧盟收取进口 VAT。
您可能需要在多个欧盟成员国中进行增值税登记（具体取决于多种因素），包括（但不限于）您的供应链、客户所在的地点以及商品送达的地点。
你可能需要欧盟的 EORI 号。
详细了解英国脱欧对您企业的影响。
关于在欧盟销售产品，我需要了解哪些信息？
当欧盟外的商家向欧盟成员国内的客户运输订单时，需遵守以下进口和关税规定：
对于等于或小于 150 欧元的订单，需支付 VAT。
对于超过 150 欧元的订单，需支付进口 VAT 和关税。
如果您未在结账流程中收取 VAT 和关税，客户将需要在产品送达时向承运商支付这些税费。
如果您想在结账时收取 VAT，则需要登记增值税号。为了帮助您处理登记增值税号、报告销售额和汇付 VAT 的复杂工作，欧盟已推出进口一站式服务方案 (IOSS)。如果您不确定是否应申请 IOSS，请联系当地税务专业人士。
收到 IOSS 编号后，您需要在 Shopify 后台将其添加到税务登记信息中。 在将 IOSS 编号添加到税务登记信息中之前，请确保您已针对欧盟设置了发货预设。
步骤：
在 Shopify 后台中，转到设置 > 税费和关税。
在欧盟旁边的征税区域部分中，点击管理。
在向欧盟发货部分中针对欧盟销售的 VAT 的旁边，点击收取 VAT。
在注册国家/地区中，选择您注册 IOSS 的国家/地区。
在 IOSS 增值税号中，键入您的 IOSS 编号。
点击征收 VAT。
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目级别（而不是发票级别）进行舍入造成的。您可以在设置英国税费中了解关于舍入计算的详细信息。
相关链接
GOV.UK - 获取有关税务的帮助
GOV.UK -增值税登记
Shopify商户官网原文详情：
Registration-based taxes in the UK
If you're already using Shopify to sell in the United Kingdom, then you can update your 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, tax rates are automatically set 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 in the UK?
Do I have to register for a VAT number in other countries?
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?
What do I need to know about selling in the EU?
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 UK and the EU. It's provided to you by a 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 in the UK?
Typically, you need to register if your sales in the UK sales are equal to or greater than 85,000 GBP within a 12 month period. This threshold applies to merchants located in the UK only. If you're located outside of the UK, then refer to UK taxes and Brexit.
Do I have to register for a VAT number in other countries?
If you intend to sell to countries in the EU, then you might need to register with tax authorities in those regions. The process varies depending on where your business is based and where you sell, and on individual government requirements. It's your responsibility to determine where you need to register to charge VAT.
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.
How do I register to charge taxes in an EU country?
If you need to register to charge taxes in an EU country, then you can contact that country's tax authorities.
After you've registered, add your VAT number on the Taxes page.
Steps:
From the Shopify admin, go to Settings > Taxes and duties.
In the Countries/regions section, click European Union.
In the VAT on sales within the EU section, click Collect VAT.
Select a country in which you are registered.
In VAT number, enter your VAT number.
Click Collect VAT.
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 UK 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, some of the new laws that apply when selling to customers in the UK include:
The sale of goods from UK merchants to EU customers have become exports (the sending of goods from a country or customs union to outside that country or customs union) rather than dispatches (the sending of goods from one EU member state to another EU member state).
UK merchants might be required to register for VAT, and to account for import VAT in the EU.
VAT registrations might be required across multiple EU member countries depending on a number of factors, including (but not limited to) your supply chain, the location of your customers, and where the goods are delivered.
You might need an EU EORI number.
Learn more about the implications of Brexit for your business.
What do I need to know about selling in the EU?
When merchants outside the EU ship orders to customers in EU member countries, then the following import and duty rules apply:
For orders that are equal to or less than 150 EUR, VAT is applied.
For orders that are greater than 150 EUR, import VAT and duties are applied.
If you don't charge VAT and duties during the checkout process, then your customer pays them to the shipping carrier upon delivery.
If you want to collect VAT at checkout, then you need to register for a VAT number. To help you manage the complexity of registering for a VAT number, reporting your sales, and remitting VAT, the EU has introduced the Import One-Stop Shop scheme (IOSS). If you're not sure whether you should apply to the IOSS, then contact a local tax professional.
After you receive your IOSS number, you need to add it to your tax registration in your Shopify admin. Before you add your IOSS number to your tax registration, make sure that you've set up a shipping profile for the European Union.
Steps:
From the Shopify admin, go to Settings > Taxes and duties.
In the Tax regions section, beside European Union, click Manage.
In the Shipping to the EU section, next to VAT on sales to the EU, click Collect VAT.
From Registration country, select the country where you registered for IOSS.
In IOSS VAT number, type your IOSS number.
Click Collect VAT.
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 UK taxes.
Related links
GOV.UK - Get help with tax
GOV.UK - VAT registration
文章内容来源：Shopify商户官方网站
