歐洲稅務(wù)和法規(guī)注意事項(xiàng)

重要： 本頁(yè)信息不構(gòu)成稅務(wù)、法律或其他專業(yè)建議，也不得用作此類用途。如有任何疑問，應(yīng)咨詢專業(yè)顧問。

在歐洲平臺(tái)開店，讓您有機(jī)會(huì)使用一個(gè)銷售賬戶吸引多個(gè)國(guó)家/地區(qū)的買家，因此了解歐盟對(duì)網(wǎng)購(gòu)訂單征收的增值稅非常重要。

增值稅

根據(jù)歐盟委員會(huì)的規(guī)定，歐盟地區(qū)的增值稅是對(duì)商品和服務(wù)的增值額征收的消費(fèi)稅。增值稅適用于在歐盟地區(qū)為了使用或消費(fèi)而購(gòu)買和銷售的商品及服務(wù)。因此，外銷商品或面向境外買家銷售的服務(wù)一般不用繳納增值稅。但是進(jìn)口到歐盟地區(qū)則需要繳稅。

增值稅指的是：

• 向商品的生產(chǎn)和經(jīng)銷過程中涉及的所有商業(yè)活動(dòng)征收的一般稅費(fèi)。

• 消費(fèi)稅。

• 按價(jià)格的一定比例收取，這意味著在生產(chǎn)和經(jīng)銷鏈的每個(gè)階段都可以看到實(shí)際的稅負(fù)。

• 增值稅通過分批付款體系分段收取，其中應(yīng)納稅人（即注冊(cè)增值稅的企業(yè)）用他們提供經(jīng)營(yíng)活動(dòng)而征收的增值稅減去他們?yōu)槿〉媒?jīng)營(yíng)活動(dòng)而支付的稅費(fèi)金額。此機(jī)制可確保無(wú)論涉及多少次交易，稅費(fèi)均保持穩(wěn)定。

• 由商品賣家，即“應(yīng)納稅人”向稅收機(jī)構(gòu)支付，但實(shí)際上是作為價(jià)格的一部分，由買家支付給賣家。因此，它是一項(xiàng)間接稅。

詳細(xì)了解增值稅

如何收取增值稅？

擁有增值稅稅號(hào)、身為增值稅納稅人的注冊(cè)貿(mào)易商必須在發(fā)票上顯示從買家收取的增值稅金額。如此一來(lái)，買家可以知曉自己就最終商品繳納的金額，如果買家本身是注冊(cè)貿(mào)易商，就會(huì)知道可以從繳給稅務(wù)部門的增值稅中扣減的金額。

增值稅征收范圍與增值稅稅率

歐盟法律規(guī)定的增值稅最低標(biāo)準(zhǔn)稅率為 15%，最低減征稅率為 5%，但實(shí)際稅率因成員國(guó)和商品類型而異。此外，某些成員國(guó)在特定方面也保留了獨(dú)立的法規(guī)要求。

對(duì)于一個(gè)成員國(guó)就具體商品執(zhí)行的現(xiàn)行增值稅稅率，最可靠的信息來(lái)源就是該國(guó)的增值稅征收機(jī)構(gòu)。

針對(duì)進(jìn)出口商品征收的增值稅

當(dāng)您銷售商品到歐盟或者在歐盟成員國(guó)之間銷售商品時(shí)，您需要注意，不同成員國(guó)所實(shí)行的稅率也不盡相同。如果您將自己的商品從一個(gè)歐盟成員國(guó)轉(zhuǎn)移到另一個(gè)歐盟成員國(guó)，或者使用亞馬遜物流將您的商品從一個(gè)運(yùn)營(yíng)中心轉(zhuǎn)移到另一個(gè)您儲(chǔ)存商品的國(guó)家/地區(qū)，則此類轉(zhuǎn)移行為也可能被視為需要繳納增值稅的交易。 您必須遵循所有適用的增值稅義務(wù)，其中包含亞馬遜商城所在地的增值稅義務(wù)、遞送或配送商品的目的國(guó)家/地區(qū)的增值稅義務(wù)以及任何其他國(guó)家/地區(qū)的增值稅義務(wù)。

提示： 如果您在多個(gè)亞馬遜歐洲商城開店，請(qǐng)注意您可能需要向不同的成員國(guó)繳納增值稅，因此可能需要向不同的成員國(guó)申請(qǐng)?jiān)鲋刀惗愄?hào)。請(qǐng)咨詢稅務(wù)顧問，了解歐盟規(guī)定的增值稅義務(wù)。

如果您進(jìn)口商品到歐盟地區(qū)，一旦您的商品進(jìn)入歐洲以及您運(yùn)送的商品抵達(dá)目的國(guó)家/地區(qū)，那么您就有義務(wù)支付增值稅。 增值稅通常由申報(bào)者在進(jìn)口成員國(guó)支付。除非您與供應(yīng)商達(dá)成協(xié)議，將進(jìn)口增值稅納入商品價(jià)格，并且供應(yīng)商以向相關(guān)稅務(wù)部門繳納稅費(fèi)的方式履行義務(wù)，否則您有責(zé)任在交貨時(shí)支付進(jìn)口增值稅。

如果貴公司不在歐盟境內(nèi)，且要從非歐盟成員國(guó)直接運(yùn)送商品給歐盟成員國(guó)買家，或者將商品運(yùn)送到歐盟境內(nèi)的運(yùn)營(yíng)中心，請(qǐng)咨詢您的稅務(wù)顧問，了解所有相關(guān)的進(jìn)口事務(wù)以及增值稅義務(wù)。

為了出口到歐盟境外買家而銷售的商品無(wú)需繳納歐盟增值稅，但可能需要遵守當(dāng)?shù)氐脑鲋刀愐?guī)定。

有關(guān)更多信息，請(qǐng)?jiān)L問歐盟委員會(huì)網(wǎng)站。

注冊(cè)增值稅稅號(hào)以及提交增值稅申報(bào)表

當(dāng)您在歐盟境內(nèi)銷售商品時(shí)，可能需要收取增值稅。您可能需要申請(qǐng)?jiān)鲋刀愖?cè)號(hào)、提交增值稅申報(bào)表并向稅務(wù)部門繳納您從買家收取的增值稅。

在大多數(shù)歐盟成員國(guó)境內(nèi)，您可以在要注冊(cè)的成員國(guó)的稅務(wù)部門網(wǎng)站上，在線完成注冊(cè)。多數(shù)網(wǎng)站提供英語(yǔ)版增值稅信息。通常，網(wǎng)站會(huì)提供在線表格供您注冊(cè)；或者提供 PDF 表格，供您下載填寫，填好后寄回稅務(wù)部門。如果網(wǎng)站不提供在線注冊(cè)，則會(huì)說明增值稅稅號(hào)注冊(cè)辦理地點(diǎn)。提交增值稅稅號(hào)申請(qǐng)之后，您可能還會(huì)收到相關(guān)表格，需簽署表格并寄回稅務(wù)部門。

申請(qǐng)?jiān)鲋刀惗愄?hào)可能涉及到一系列合規(guī)性要求，其中包含提交報(bào)表和開具增值稅發(fā)票。

重要： 有關(guān)更多信息，請(qǐng)參閱我們的如何處理增值稅頁(yè)面。

在多個(gè)國(guó)家/地區(qū)辦理增值稅登記

根據(jù)您的銷售額以及儲(chǔ)存庫(kù)存的位置，您可能需要辦理增值稅登記。您需要根據(jù)您的賣家賬戶設(shè)置，向稅務(wù)顧問咨詢相關(guān)的增值稅登記要求。

當(dāng)您將存放在歐盟境內(nèi)的庫(kù)存商品銷售給買家時(shí)，您可能需要在發(fā)貨成員國(guó)申報(bào)，還可能需要在收貨成員國(guó)申報(bào)（當(dāng)超出“遠(yuǎn)程銷售”的起征點(diǎn)時(shí)）。

遠(yuǎn)程銷售商品

遠(yuǎn)程銷售指的是將一個(gè)歐盟成員國(guó)境內(nèi)的商品銷售給另一個(gè)歐盟成員國(guó)境內(nèi)的買家，一般來(lái)說，這些買家是沒有開展任何商業(yè)活動(dòng)而無(wú)需繳納增值稅的個(gè)人。

“遠(yuǎn)程銷售起征點(diǎn)”指的是歐盟各成員國(guó)用歐元設(shè)定的金額。如果您從一個(gè)成員國(guó)運(yùn)送到另一個(gè)成員國(guó)的商品銷售額超出了該國(guó)的遠(yuǎn)程銷售起征點(diǎn)，那么您必須在該國(guó)辦理增值稅登記。您有責(zé)任在該國(guó)申報(bào)、收取和繳納增值稅。

請(qǐng)注意，遠(yuǎn)程銷售起征點(diǎn)并不匯總您在歐盟全境的銷售額。歐盟各成員國(guó)都有自己的遠(yuǎn)程銷售起征點(diǎn)，各成員國(guó)的起征點(diǎn)也不盡相同。要明確遠(yuǎn)程銷售起征點(diǎn)，請(qǐng)向您開店平臺(tái)所在歐盟各成員國(guó)的稅務(wù)部門咨詢。

增值稅發(fā)票

在許多歐盟成員國(guó)，買家都要求開具增值稅發(fā)票。買家所在國(guó)的增值稅法規(guī)可能會(huì)要求您提供發(fā)票，而買家的期望通常會(huì)超越法律的規(guī)定。例如：在德國(guó)和意大利，買家購(gòu)買高價(jià)值商品時(shí)，一般期望賣家開具發(fā)票。

其他稅務(wù)資源

注意： 有關(guān)可以幫助您管理全球業(yè)務(wù)的第三方提供商的更多信息，請(qǐng)參閱亞馬遜解決方案提供商幫助頁(yè)面。

Europe Tax and Regulatory Considerations

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.

Selling in Europe provides opportunities to reach many countries from a single selling account, so it's important that you understand how the European Union applies Value Added Tax (VAT) to orders made online.

The VAT

The VAT in the European Union is a consumption tax assessed on the value added to goods and services. It applies to goods and service that are bought and sold for use or consumption in the European Community. Thus, goods that are sold for export or services that are sold to customers abroad are normally not subject to VAT. Imports into the European Union (EU) are taxed.

Value Added Tax is:

• A general tax that applies to all commercial activities involving the production and distribution of goods.

• A consumption tax.

• Charged as a percentage of price, which means that the actual tax burden is visible at each stage in the production and distribution chain.

• Collected fractionally, through a system of partial payments whereby taxable persons (that is, VAT-registered businesses) deduct the amount of tax they have paid from the VAT they have collected on purchases for their business activities. This mechanism ensures that the tax is neutral regardless of how many transactions are involved.

• Paid to the revenue authorities by the seller of the goods-that is the "taxable person"-but it is actually paid by the buyer to the seller as part of the price. It is thus an indirect tax.

Learn more about the Value Added Tax (VAT)

How is VAT charged?

Registered VAT traders are given a VAT number and have to show the VAT collected from customers on invoices. In this way, the customer, if he is a registered trader, knows how much he can deduct in turn, and the consumer knows how much tax he has paid on the final product.

VAT coverage and VAT rates

Given that EU law only requires that the standard VAT rate must be at least 15% and the reduced rate at least 5%, actual rates applied vary between Member States and between certain types of products. In addition, certain member states have retained separate rules in specific areas.

The most reliable source of information on current VAT rates for a specified product in a particular member state is that country's VAT authority.

VAT on imports and exports

When selling products into the EU or from one EU member state to another, you should be aware that the tax rate can be different from country to country. If you transfer your own goods from one EU country to another, or if FBA transfers your goods from a fulfillment center into another country where your products were stored, the transfer may also be treated as a transaction subject to VAT. You are responsible for meeting any VAT obligations that apply, including VAT obligations in the Amazon marketplace website locations, the country to which you are delivering or shipping your products, or any other countries.

Tip: When selling in multiple Amazon European marketplaces, keep in mind that you may be liable to pay VAT to different member states and so may need to apply for different VAT numbers with different member states. Consult your tax advisor to help you understand your VAT obligations in the EU.

If you import products into the European Union, you may be obliged to pay VAT the moment the goods enter Europe-and in the destination country where you ship the goods. VAT is usually payable in the member state of import by the declarant. You will be liable for the import VAT at the time of delivery of the goods unless you have entered into an arrangement with your supplier for the import VAT to be included in the price of the goods, and for the supplier to discharge the obligation by making a payment to the relevant tax authority.

If you are a company not established in the EU and ship your products from a non-EU country directly to a customer in an EU country, or you ship your products into an EU fulfillment center, please consult your tax advisor to assess any import and obligations you may have.

Goods sold for export to customers outside of the EU will not be subject to EU VAT but local VAT rules may apply.

For more information, visit the European Commission website.

Registering for a VAT number and filing VAT returns

When you sell your products in the EU, you may need to charge VAT. You may need to request a VAT registration number, file VAT returns, and pay the VAT you collected from your customers to the tax authorities.

In most EU countries, you can register online on the tax authority's website for the country where you want to register. Most of these websites provide the VAT information in English. The website will usually provide an online form for registering or a PDF form you can download to complete and return by mail. If there is no provision for registering online, you can find out where to go to register for a VAT number. After you have submitted your request for a VAT number, you may also be sent forms to sign and return through regular mail.

Registering for VAT may lead to a number of associated compliance requirements, including the need to file reports and issue VAT invoices.

Important: For additional information, see our How to handle VAT page.

Registering for VAT in multiple countries

Registering for VAT may be required depending on the level of your sales as well as where your inventory is stored. You should consult your tax advisors as to your VAT registration requirements based on your individual seller set up.

When you sell products to customers from your inventory stored in the EU, you may need to file VAT returns in the country from which you ship your products, and you may be required to file VAT returns in the country to which you ship your products (when exceeding the threshold for so-called "distance selling").

Distance selling of goods

Distance selling is when you sell goods from one EU country to customers in another EU country where, generally speaking, these customers are private individuals without undertaking any business activity for VAT purposes.

The "distance selling threshold" is a value in Euros established by each country in the EU. If your sales that you ship from one country into another country are greater than that country's threshold, you must register for VAT in that country. You are responsible to report, collect, and pay the VAT in that country.

Please note that the distance selling threshold is not a sum total of all your sales across the EU. Each EU country has a distance selling threshold, and these thresholds vary from country to country. Consult with a tax authority for the country where you want to sell your products to verify the distance selling threshold.

VAT invoicing

In many EU countries, customers expect a VAT invoice. VAT laws in the country where the customer is located may require you to provide a VAT invoice, and customers' expectations usually go beyond the law. In Germany and Italy, for example, customers often expect an invoice for high-value items.

Other tax resources

Europe	Taxation and Customs Union	English
United Kingdom	Imports and purchases from abroad: paying and reclaiming VAT	English
Germany	Federal Ministry of Finance	English
France	Foreign companies: Your tax obligations in France	English
Italy	Agenzia Entrate	Italian
Spain	Agencia Tributaria	Spanish

Note: For more information about third-party providers that can help you manage your global business, see the Amazon solution providers Help page.

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