数字产品税

数字产品是可下载的文件或一些其他类型的电子供应产品。居住在欧盟 (EU) 的客户须支付电子产品的增值税 (VAT)，无论卖家处于什么地点，都按照客户所在国家/地区的税率进行收税。

但在某些管辖区，您无需对数字产品征收销售税。请咨询当地税务专家，确保您了解您所在区域的要求。

本页相关主题

  • 数字产品免税

  • 欧盟范围内的数字产品

  • 为电子产品启用增值税

  • 将电子商品增值税应用于其他产品系列

  • 查看您所使用的增值税率

  • 为数字产品禁用增值税率

数字产品免税

如果您只有少许免税的电子产品，则可以防止对这些单独的产品收税。数字产品在传统意义上不需要运费，因此您可以同时关闭发货功能。

步骤：

  1. 打开产品。

  2. 在定价部分中，取消选中 Charge taxes on this product（对此产品收取税费）。

  3. 在发货部分中，取消选中需要运输。

  4. 点击保存。

通过批量更新对大量数字产品实行免税

如果您需要同时对大量数字产品实行免税，则可以进行批量更新。若要执行此过程，您需要编辑 .csv 文件。

步骤：

  1. 将需要更新的产品导出为 .csv 文件，然后编辑以下列中的值：

  2. 在完成编辑您的 .csv 文件后，将它导入到您的商店中。请务必选中替换具有相同 handle 的任何现有产品选项。

欧盟范围内的数字产品

在欧盟的法律中，数字产品的定义为以电子方式（而不通过发货）提供的广播、通讯和服务。该定义不包含在线发送的礼品卡。

您可以阅读有关欧盟数字服务增值税的规则。咨询税务专家，以便了解欧盟增值税规则如何适用于您。

根据客户地点收取增值税

如果您要向欧盟的客户销售电子产品，则需要根据客户的地点来收取增值税。

例如，如果您是荷兰的商家，想向德国的客户销售电子产品，则必须向客户收取 19% 的德国增值税率。您可以启用欧盟数字产品增值税率功能，以简化此过程。

增值税登记

您可以选择以下方式之一登记增值税：

  • 在您开展业务的每个欧盟国家/地区登记增值税。

  • 在某个欧盟成员国家/地区注册 Mini One-Stop-Shop (MOSS)。您的当地税务机关可以为您提供有关如何注册 MOSS 的更多详细信息。

买家地点的证据

如果您销售数字产品，部分税务机关会要求您收集并记录买家地点的两条证据。对于每笔订单，Shopify 都会为您提供账单地址和客户的 IP 地址。账单地址会显示在订单页面。您可以通过点击“欺诈分析”部分的查看完整分析来验证 IP 地址。

如果某个 IP 地址显示为来自不同于账单地址的国家/地区，则您应获取其地点的另一证据。请咨询税务专家，确保您能为税务机关提供充分的证据。

为电子产品启用增值税

为了简化收取数字产品增值税的流程，您可以为每个欧盟国家/地区自动分配增值税率。

如果您为数字商品启用了增值税率，则会创建一个产品系列，每当您售出该系列中的产品时，系统会根据客户的账单地址自动应用正确的增值税率。

启用增值税会使用自动分配的增值税设置为欧盟各个国家/地区创建手动创建的产品系列。默认产品系列名为电子商品增值税，但您可以将其更改为使用您的任何手动创建的产品系列。有关详细信息，请参阅将电子商品增值税应用于其他产品系列

步骤：

  1. 在 Shopify 后台中，转到设置 > 税费和关税。

  1. 在税费计算部分中，点击对电子产品征收增值税。

  2. 点击保存。

  3. 在产品系列页面上，点击电子商品增值税。

  4. 在产品部分中，搜索产品或点击浏览，然后将电子产品添加到产品系列中。

  5. 添加您的电子产品后，点击保存。

将电子商品增值税应用于其他产品系列

在创建初始数字商品增值税产品系列后，您可以将该税率应用于数字商品的其他产品系列。

步骤：

  1. 在 Shopify 后台中，点击设置 > 税费和关税。

  2. 在税费计算部分中，点击更改产品系列。

  3. 搜索要使用的产品系列，或从列表中选择产品系列。

  4. 点击保存。

查看您所使用的增值税率

如果您已启用电子商品增值税，那么您可以在发货列表中查看将应用于每个国家/地区的增值税 (VAT) 设置。

在查看费率之前，请确保每个国家/地区都在您的配送区域列表中。

步骤：

  1. 在 Shopify 后台中，转到设置 > 税费和关税。

  1. 在征税区域部分，点击某一欧洲国家/地区名称旁边的设置或编辑。电子商品增值税会在手动税费部分中显示。

为数字产品禁用增值税率

如果您禁用欧盟电子商品增值税功能，然后再重新启用该功能，则在未使用默认值的情况下，您必须重新分配首选产品系列。

步骤：

  1. 在 Shopify 后台中，转到设置 > 税费和关税。

  1. 在税费计算部分中，取消选中对电子产品征收增值税。

Shopify商户官网原文详情：

Digital product taxes

Digital goods are downloadable files or some other kind of electronically supplied product. Consumers living in the European Union (EU) must pay a value added tax (VAT) on digital goods at the rate that applies in their own country, regardless where the seller is located.

But in some jurisdictions, you don't need to charge sales tax on digital products. Check with a local tax expert to make sure you know the requirements in your region.

On this page

  • Exempt a digital product from tax

  • Digital goods in the European Union

  • Enable VAT rates for digital goods

  • Apply digital VAT rates to a different collection

  • See the VAT rates you're using

  • Disable the VAT rates for digital goods

Exempt a digital product from tax

If you have just a few digital products that are exempt from tax, you can prevent taxes from applying to these individual products. Digital products don't require shipping in a traditional sense, so you can turn off the shipping feature at the same time.

Steps:

  1. Open the product.

  2. In the Pricing section, uncheck Charge taxes on this product.

  3. In the Shipping section, uncheck This is a physical product.

  4. Click Save.

Exempt a large number of digital products by doing a bulk update

If you need to exempt a large number of digital products at once, you can do a bulk update. To do this procedure, you need to be comfortable editing .csv files.

Steps:

  1. Export the products that need to be updated as a .csv file, then edit the values in the following columns:

    CSV fieldSetting
    Variant Requires ShippingSet this value to false.
    Variant TaxableSet this value to false.
    Variant GramsSet this value to 0.

  2. When you've finished editing your .csv file, import it to your store. Be sure to check the option Replace any current products that have the same handle.

Digital goods in the European Union

Digital goods in the EU are defined in legislation as broadcasting, telecommunications, and services that are electronically supplied instead of shipped. Gift cards sent online are not included in the definition.

You can read the rules for VAT on digital services in the EU. Consult with a tax expert so that you know how the EU VAT rules apply to you.

VAT based on the customer location

If you're selling digital goods to customers in the EU, then you need to charge VAT based on your customers' location.

For example, if you're a Dutch merchant and you sell a digital product to a customer in Germany, then you have to charge the customer the German VAT rate of 19%. You can enable the EU Digital VAT Rates feature to make this process easier.

VAT registration

You can register for VAT in one of the following ways:

  • Register for VAT in every EU country where you do business.

  • Register for Mini One-Stop-Shop (MOSS) in an EU member country or region. Your local tax authority can provide you with more details on how to register for MOSS.

Evidence of a buyer's location

If you sell digital goods, then some tax authorities require that you collect and record two pieces of evidence of a buyer's location. For every order, Shopify provides you with the billing address and the customer's IP address. The billing address appears on the order page. You can verify the IP address by clicking View Full Analysis in the Fraud Analysis section.

If an IP address appears to come from a different country than the billing address, then you should get another piece of evidence of their location. Check with a tax expert to make sure you have enough evidence for the tax authorities.

Enable VAT rates for digital goods

To simplify charging VAT on your digital goods, you can automatically assign VAT rates for each EU country.

If you enable VAT rates for digital goods, then a collection is created, and whenever you sell a product that is in the collection, the correct VAT rate is automatically applied based on the customer's billing address.

Enabling VAT rates creates a manual product collection with automatically-assigned VAT settings for each EU country. The default collection is called Digital Goods VAT Tax, but you can change this to use any of your manual collections. For more information, refer to Apply digital VAT rates to a different collection

Steps:

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

  1. In the Tax calculations section, click Charge VAT on digital goods.

  2. Click Save.

  3. On your Collections page, click Digital Goods VAT Tax.

  4. In the Products section, search for products or click Browse, and then add your digital products to the collection.

  5. After you add your digital products, click Save.

Apply digital VAT rates to a different collection

After you create the initial Digital Goods VAT Tax collection, you can apply the rates to another collection of digital goods.

Steps:

  1. From your Shopify admin, click Settings > Taxes and duties.

  2. In the Tax calculations section, click change collection.

  3. Search for the collection that you want to use, or choose the collection from the list.

  4. Click Save.

See the VAT rates you're using

If you've enabled Digital Goods VAT Rates, then you can see the VAT settings that are applied to each country in your shipping list.

Before you view your rates, make sure that each country is in your Shipping zone list.

Steps:

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

  1. In the Tax regions section, click Set up or Edit beside the name of a European country. The digital goods VAT is shown in the Tax overrides section.

Disable the VAT rates for digital goods

If you disable the EU Digital VAT Rates feature and then re-enable it, you have to reassign your preferred collection if you didn't use the default.

Steps:

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

  1. In the Tax calculations section, uncheck Charge VAT on digital goods.


文章内容来源：Shopify商户官方网站

（本文内容根据网络资料整理，出于传递更多信息之目的，不代表连连国际赞同其观点和立场）