英国税费和英国脱欧

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。如果您属于以下商家，则可能有必要检查和更新您的税务流程：

• 英国商家 - 您的企业位于英国。

• 欧盟商家 - 您的企业位于除英国以外的欧盟成员国。

• 非欧盟商家 - 您的企业位于英国和欧盟以外的国家/地区。

如果您是英国商家，并向欧盟成员国客户销售商品，或者如果您是欧盟商家，并向英国客户销售商品，则一些更改会对您企业的几个方面产生影响。

本页相关主题

• 增值税

• 北爱尔兰 VAT 的计算

• 更新您的税费设置

• 常见问题解答

• 关于欧盟 VAT 更改，我需要了解哪些信息？

• 相关链接

增值税

新的英国 VAT 法律已于 2021 年 1 月 1 日生效。这些新法律会影响向英国客户销售商品的欧盟和非欧盟商家。

欧盟商家可受益于简化的流程，即在向位于其他成员国的客户销售产品时，无需登记 VAT，除非从该成员国的客户处获得的销售额超出了特定阈值。低于这个阈值时，商家只需要在自己所在的地区登记增值税号，或者根本不需要登记。

过渡期后，向欧盟客户销售产品的英国商家和向英国客户销售产品的欧盟商家无法使用这些简化的流程。在英国与欧盟国家之间进行销售的商家可能需要在其他国家/地区进行增值税登记。

北爱尔兰 VAT 的计算

在英国脱欧后，北爱尔兰 (NI) 具有了双重身份，被认为需同时遵循欧盟和英国税收制度。

如果您使用基于登记的税费设置，则会根据订单的发货地和目的地计算 VAT。英国 VAT 适用于从英国境内发往北爱尔兰的客户的订单。欧盟 VAT 适用于从欧盟境内发往北爱尔兰的客户的订单。

从 7 月 1 日开始，各个国家/地区阈值不再适用。整个欧盟将采用单一阈值。

• 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，则您需要收取您所在地区的增值税率。

• 如果您从所有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或地区获得的所有销售额收取客户所在地的增值税率。

新的一站式服务方案 (OSS) 从 2021 年 7 月 1 日开始推出。该 OSS 方案允许商家针对从所有欧盟成员国获得的销售额收取和汇付 VAT，而无需单独在每个成员国进行登记。

在北爱尔兰拥有多个营业地点的商家使用 OSS，而不是一站式服务 (IOSS) 方案。

更新您的税费设置

您需要进行的更新取决于您当前管理税费的方式。

基于登记的税费设置

如果您使用基于登记的税费设置，则您的现有登记将自动更新。新的登记信息不会自动添加，并且如果您需要在其他国家/地区登记，您也不会收到警告。如果您不确定必须在哪些国家/地区登记，请联系当地税务专业人士。

旧版税费设置

如果您尚未迁移到基于登记的税费设置，则您的现有税费设置不会更新。若要更新您的税费设置，请更新为使用基于登记的税费设置或手动更新税率。更新为基于登记的税费计算是一项永久性更改，无法撤销。

税务服务

如果您使用 Avalara 来管理您的税费，则您的税费设置会在其中更新。新的登记信息不会自动添加。如果您不确定必须在哪些国家/地区登记，请联系当地税务专业人士。如果您对相关详细信息有任何疑问，请联系 Avalara 的客服团队。

常见问题解答

我可以在哪里获取有关英国脱欧的详细信息？

要详细了解英国脱欧对您的业务有何影响，最佳方式是联系当地税务专业人士。如果您位于英国，GOV.UK 会提供一系列通知和过渡指南供您参考。

什么是财政代表？我需要财政代表吗？

财政代表是代表您与当地税务机关打交道的当地公司或人员。他们负责管理您的税务报告，并在某些情况下管理 VAT 负债。

如果您的企业并非位于欧盟成员国境内，并且您向欧盟成员国客户销售商品，那么一些欧盟成员国会要求您委派当地代表。在 2021 年 1 月 1 日之后，英国商家在向欧盟客户进行销售时可能需要任命一名财政代表。并非所有欧盟成员国都要求企业委派财政代表，某些欧盟成员国对电子商务卖家提出的法律要求可能相对较低。

如果您不确定是否需要在欧盟成员国中任命财政代表，请联系当地税务机关或当地税务专业人士。

我是否需要新的 EORI 号？

这要视具体情况而定。贸易经营者登记和标识号 (EORI) 是用于跟踪和登记海关授权、批准和决策的 ID 码。此前，可在英国和其他欧盟成员国的税务机关使用同一个 EORI 号。2021 年 1 月 1 日之后，需要使用单独的英国 EORI 号和欧盟 EORI 号。

如果您将产品进口到欧盟，但没有 EORI 号，或者您拥有的是由英国发放的以 GB 开头的 EORI 号，则需要申请欧盟 EORI。如果您需要欧盟成员国的 EORI 号，请联系他们的税务机关。

如果您将商品进口到英国，但没有 EORI 号，或者您拥有的是由其他欧盟成员国发放的 EORI 号，则需要注册申请英国 EORI。您可以向 英国税务海关总署注册申请英国 EORI 号。

如果您不确定是否需要新的 EORI 号，请联系当地税务专业人士。

我销售的是数字产品，这是否会对我产生影响？

这要视具体情况而定。VAT Mini One Stop Shop (MOSS) 方案有两种变型。欧盟方案适用于在欧盟中建立的企业或在欧盟成员国至少有一个分支机构的企业。非欧盟方案适用于并非在欧盟中建立，并且在欧盟成员国中没有任何分支机构的企业。

如果您当前使用 MOSS 方案销售数字产品，请联系您的税务机关或当地税务专业人士，以确定如何登记增值税号。

如果订单超过 135 英镑，如何在英国收取 VAT？

如果您需要对来自英国的所有订单（包括 135 英镑以上的）收取税费，请执行以下操作之一：

• 在英国境内添加一个实际地点。

• 使用第三方应用在结账时征收关税和进口税。

对于超过 135 英镑的订单，您不能使用手动税费来收取英国 VAT。

我是否需要更改我的服务条款？

可能需要。2021 年 1 月 1 日之后，在英国和欧盟成员国之间进口或出口商品时，您的产品可能需要支付进口 VAT 和关税。两种最常用的国际商业术语（也称为国际贸易术语解释通则）为：

• 完税后交货 (DDP)。此术语表示由卖家负责承担货物跨境时可能要支付的任何进口费用，例如 VAT 和关税。使用此选项，可避免让您的客户在收到商品时支付意外费用或税费，但 DDP 要求您管理进口流程，并且可能会要求您进行增值税登记。

• 目的地交货 (DAP)，也称为未完税交货 (DDU)。此术语表示卖家只负责产品运输，并且要求客户支付任何进口费用，例如 VAT、关税和结算费。如果使用此选项，您无需管理进口流程，但 DAP 会为您的客户造成意外费用，并可能导致发货延迟或退货。

您负责决定您要使用的国际贸易术语解释通则，但对于大多数欧盟成员国，您都有义务确保您的客户知道他们可能承担的所有费用和税费。

什么是 HS 编码？如何添加该编码？

协调制度 (HS) 编码是一种用于识别在国际范围内运输的产品，以便准确地向货件应用税费和关税的方法。世界海关组织提供了关于该制度的详细资源，您可以在此处搜索并查找产品的 HS 编码。

了解产品的 HS 编码后，您可以在 Shopify 后台中添加该编码。

关于欧盟 VAT 更改，我需要了解哪些信息？

如果您向欧盟境内的客户销售产品，您可能需要负责收取 VAT。目前，如果您位于欧盟以外，并且您向欧盟内的客户销售产品，您无需对 22 欧元以下的订单收取 VAT。如果不确定您是否应向欧盟境内的客户收取 VAT，请联系客户所在国家/地区的税务机关，或联系当地的税务专业人士。

2021 年 7 月 1 日后，等于或低于 150 欧元的订单需要缴纳 VAT，而金额大于 150 欧元的订单需要缴纳进口 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。

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。

相关链接

• GOV.UK - 过渡指南

• 欧洲 - 数字服务的 VAT（MOSS 方案）

• 欧盟委员会 - 欧盟和英国 - 建立新的合作伙伴关系

Shopify商户官网原文详情：

UK taxes and Brexit

The Brexit Transition Period ended on December 31, 2020. As a result, effective January 1, 2021, new laws apply to sales between the UK and the EU. This change might make it necessary to review and update your tax processes if you're one of the following:

• A UK merchant - you're a merchant whose business is located in the United Kingdom.

• An EU merchant - you're a merchant whose business is located in a European Union member country other than the United Kingdom.

• A non-EU merchant - you're a merchant whose business is located in a country outside of the UK and the EU.

If you're a UK merchant and you sell to customers in EU member countries, or if you're an EU merchant and you sell to customers in the UK, then there are changes that have implications for several aspects of your business.

On this page

• VAT

• VAT calculation in Northern Ireland

• Updating your tax settings

• FAQ

• What do I need to know about EU VAT changes?

• Related links

VAT

There are new UK VAT laws that came into force on January 1, 2021. These new laws affect both EU and non-EU merchants who sell to UK customers.

EU merchants benefit from simplified procedures that remove the need to register for VAT when they sell to customers in other member countries, unless their sales to customers in that member state exceed a certain threshold. Below this threshold, merchants are only required to register for a VAT number in their own regions, or not at all.

After the transition period, UK merchants who sell to EU customers and EU merchants who sell to UK customers can't use these simplified procedures. Merchants who sell between the UK and EU countries might require VAT registrations in additional countries.

Merchant location	Changes and requirements
United Kingdom	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.
European Union	The sale of goods from EU merchants to UK customers 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 state to another EU member state). 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. Under the new laws, the sale of goods equal to or less than 135 GBP require you to 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. For the sale of goods over 135 GBP, 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 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 pays VAT and duties at the time of delivery. Learn more about handling VAT and duties.
Outside of the UK and the EU	The new UK VAT laws that came into force on January 1, 2021 apply to the sale of goods from non-EU merchants to UK customers. Non-EU merchants who sell to UK customers might be required to register for VAT in the UK. 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. Alternately, 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.

VAT calculation in Northern Ireland

Under Brexit, Northern Ireland (NI) has adopted a dual status and is considered part of both the EU and the UK tax regimes.

If you use registration-based tax settings, then VAT is calculated based on the order's origin and its destination. UK VAT applies to orders from within the UK to customers in Northern Ireland. EU VAT applies to orders from within the EU to customers in NI.

Order origin	Order destination	VAT applied at checkout
United Kingdom	United Kingdom	If you have a UK VAT registration, then UK VAT is charged.
	Northern Ireland	If you have a UK VAT registration, then UK VAT is charged.
	European Union	VAT is not charged.
Northern Ireland	United Kingdom	If you have a UK VAT registration, then UK VAT is charged.
	Northern Ireland	If you have a UK VAT registration, then UK VAT is charged.
	European Union	If you have an EU VAT registration, then EU VAT is charged.
European Union	United Kingdom	VAT charges depend upon on the cost of the order and whether you have a UK VAT registration. If you don't have a UK VAT registration, then VAT is not charged. If you have a UK VAT registration and the order is over 135 GBP, then VAT is not charged. If you have a UK VAT registration and the order is equal to or less than 135 GBP, then UK VAT is charged.
	Northern Ireland	VAT charges depend upon on the cost of the order and your VAT registrations. If you have an EU VAT registration, then EU VAT is charged. If you have registrations for both the EU and the UK, then the UK registration takes precedence and UK VAT is charged.
	European Union	If you have an EU VAT registration, then EU VAT is charged.

Starting July 1, individual country thresholds no longer apply. Instead, a single threshold will apply 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 charge the VAT rate for your own region.

• If your combined sales to all 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 or regions.

A new One-Stop Shop scheme (OSS) is available starting July 1, 2021. The OSS scheme allows merchants to collect and remit VAT for sales in all EU member countries, rather than registering for each member state individually.

Merchants with locations in Northern Ireland use the OSS, not the Import One-Stop Shop (IOSS) scheme.

Updating your tax settings

The updates that you need to make depend on how you currently manage your taxes.

Registration-based tax settings

If you use registration-based tax settings, then your existing registrations will be updated automatically. New registrations won't be automatically added, and you won't be warned if you need registrations in other countries. If you're not sure where you're obliged to register, then contact a local tax professional.

Legacy tax settings

If you haven't yet migrated to registration-based tax settings, then your existing tax settings will not be updated. To update your tax settings, either update to registration-based tax settings, or update your tax rates manually. Updating to registration-based tax calculations is a permanent change and can't be undone.

Tax services

If you use Avalara to manage your tax, then your tax settings will be updated there. New registrations won't be automatically added. If you're not sure where you're obliged to register, then contact a local tax professional. If you have questions about the details, then contact Avalara's support team.

FAQ

Where can I get more information about Brexit?

The best way to get information about how Brexit affects your business is by contacting a local tax professional. If you're based in the UK, then GOV.UK has a series of notices and a transition guide that you can refer to.

What's a fiscal representative? Do I need one?

Fiscal representatives are local companies or persons that represent you when dealing with the local tax authorities. They're responsible for the management of your tax reporting and, in some cases, VAT debts.

Some EU member countries require you to have a local representative if your business is not based in an EU member state and you sell to customers there. After January 1, 2021 UK merchants might be required to appoint a fiscal representative when selling to EU customers. Not all EU member countries require a fiscal representative, and requirements might be lower for ecommerce sellers.

If you're not sure whether you need to appoint a fiscal representative in an EU member state, then contact their tax authority or a local tax professional.

Do I need a new EORI number?

It depends. An Economic Operator Registration and Identification Number (EORI) is an ID code that's used to track and register customs authorizations, approvals, and decisions. Previously, one EORI number could be used for tax authorities in both the UK and other EU member countries. After January 1, 2021, separate UK and EU EORI numbers will be required.

If you import goods into the EU and you don't have an EORI number, or if you have an EORI number starting with GB that was issued by the UK, then you will need to apply for an EU EORI. If you need an EORI number for an EU member state, then contact their tax authority.

If you import goods into the UK and you don't have an EORI number, or if you have an EORI number issued by another EU member state, then you will need to register for a UK EORI. You can register for a UK EORI number with HM Revenue and Customs.

If you're not sure whether you need a new EORI number, then contact a local tax professional.

I sell digital products, does this affect me?

It depends. The VAT Mini One Stop Shop (MOSS) scheme has two variants. The union scheme is available for businesses established in the EU or with at least one branch in an EU member state. The non-union scheme is available for businesses that are not established in the EU, and do not have any branches in EU member countries.

If you currently use the MOSS scheme to sell digital products, then contact your tax authority or a local tax professional to determine how to register for a VAT number.

How do I charge VAT in the UK if the order is over 135 GBP?

If you need to charge taxes for all orders placed from the UK, including those above 135 GBP, then do one of the following:

• Add a physical location within the UK.

• Use a third-party app to collect duties and import taxes at checkout.

You can't use a tax override to charge UK VAT for orders over 135 GBP.

Do I need to change my terms and conditions?

Probably. After January 1, 2021, import VAT and tariffs might be chargeable on your products when you import or export goods between the UK and EU member countries. The two most popular international commercial terms, or incoterms, are:

• Delivered Duty Paid (DDP). This term indicates that the seller is assuming responsibility for any import costs, such as VAT and duties, that might be payable when goods cross borders. This option keeps your customer from paying unexpected fees or taxes on receipt of the goods, but DDP requires you to manage the import process, and might create VAT registration obligations.

• Delivered At Place (DAP). Also called delivered duty unpaid (DDU). This term indicates that the seller only takes responsibility for shipping the product, and requires the customer to pay any import costs, such as VAT, duties, and clearing fees. This option might keep you from having to manage the import process, but DAP creates unexpected costs for your customer and can result in delayed or returned shipments.

You're responsible for deciding which incoterms you use, but for most EU member countries, you're obligated to ensure that your customer is aware of all charges and taxes they might be liable for.

What's an HS code? How do I add one?

A Harmonized System (HS) code is a way to identify products being shipped internationally, so that taxes and tariffs can be accurately applied to shipments. The World Customs Organization offers resources to learn more about the system, and you can search to find your product's HS code here.

When you know your product's HS code, you can add it in your Shopify admin.

What do I need to know about EU VAT changes?

If you sell to customers in the EU, then you might be responsible for charging VAT. Currently, if you're located outside of the EU and you sell to customers within the EU, then you aren't required to collect VAT on orders under 22 EUR. If you're not sure whether you should be charging VAT to your customers in the EU, then contact the tax authority of your customer's country or region, or a local tax professional.

After July 1, 2021, orders equal to or less than 150 EUR have VAT applied to them, and orders greater than 150 EUR have import VAT and duties applied. If you don't charge VAT and duties during the checkout process, then your customer pays them to the shipping carrier upon delivery.

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.

Related links

• GOV.UK - Transition guide

• Your Europe - VAT on digital services (MOSS scheme)

• European Commission - The European Union and the United Kingdom – forging a new partnership

文章内容来源：Shopify商户官方网站