wish商戶在美國以外的國家登記VAT/GST的閾值要求是多少？-ESG跨境

商戶在美國以外的國家登記 VAT/GST 的閾值要求是多少？ 

每個國家的閾值和要求不一樣，Wish商戶應根據(jù)各國的要求向相關稅務機構登記，并代收代繳相關稅費（即 VAT 和 GST 等）。wish商戶有責任確定其是否向用戶提供了應稅供貨（可征稅的商品），以及是否負有稅務登記義務。

在有些國家，當商戶的應稅供貨超過規(guī)定的交易額時（一般限12個月內，但也可能會累計），登記閾值一般很容易達到。未設置登記閾值的國家/地區(qū)通常都需要登記，無論訂單金額或訂單量，只要供貨商供應應稅商品，即需要登記。

示例：

• 有登記閾值：澳大利亞 - 自2019年2月起，當前或預計年營業(yè)額至少為75,000澳元（不包括 GST）的實體，無論是否在澳大利亞間接稅區(qū)，均需登記 GST。

• 無登記閾值：德國 - 自2019年2月起，供應應稅商品或服務的非德國公司一般要求登記 VAT，即使所供貨物/服務總價值為1歐元。

What are the threshold requirements for a Merchant to /GST register for non-US countries? 

Every country will have their own thresholds and requirements before Merchants are required to register with the national taxing authority and collect and remit tax on sales (i.e. , GST, etc.).  It is the responsibility of the Merchant to determine if they are making taxable supplies (i.e. a qualifying good) to Customers that creates a tax registration obligation.

Registration thresholds are typically exceeded, in some countries, when a Merchant’s taxable supplies exceed a stipulated turnover amount, commonly in a 12-month period but may also be accumulative. Countries that do not apply a registration threshold generally require registration, regardless of volume or monetary amount of sales, as soon as the supplier makes a qualifying taxable supply.

For example:

• Registration Threshold applied: Australia - as of February 2019, an entity, whether in or outside of the Australian indirect tax zone, and whose current or projected annual turnover is currently at least equal to AU$ 75,000 (excluding GST) is required to register for GST.

• No Registration Threshold:  Germany - as of February 2019, non-German businesses supplying taxable goods or service are generally required to register for VAT, even if the total value of supplies EUR1.

特別聲明：以上文章內容僅代表作者本人觀點，不代表ESG跨境電商觀點或立場。如有關于作品內容、版權或其它問題請于作品發(fā)表后的30日內與ESG跨境電商聯(lián)系。