2021wish稅務(wù)知識:對于收貨地和發(fā)貨地均在歐盟境內(nèi)的訂單，增值稅新規(guī)-ESG跨境

對于收貨地和發(fā)貨地均在歐盟境內(nèi)的訂單，增值稅新規(guī)定如下：

• 如果訂單的收貨地和發(fā)貨地均在歐盟境內(nèi)，Wish商戶平臺必須先知曉您是否是歐盟本土商戶，或是否是在歐盟設(shè)有營業(yè)機(jī)構(gòu)的非歐盟本土商戶，才能確定您需承擔(dān)的義務(wù)。為此，非歐盟本土商戶必須在2021年7月1日之前完成wish商戶平臺的歐盟增值稅問卷，以便 Wish 確定您是否在歐盟境內(nèi)設(shè)有營業(yè)機(jī)構(gòu)（請參閱此指南了解如何完成此問卷）。在歐盟境內(nèi)設(shè)有營業(yè)機(jī)構(gòu)的非歐盟本土商戶將在義務(wù)方面被視為歐盟本土商戶，即承擔(dān)與歐盟本土商戶相同的歐盟增值稅義務(wù)。

• 歐盟本土商戶以及在歐盟境內(nèi)設(shè)有營業(yè)機(jī)構(gòu)的非歐盟本土商戶最終負(fù)責(zé)向歐盟稅務(wù)機(jī)構(gòu)繳納增值稅。有關(guān)為歐盟內(nèi)部訂單計算和代收增值稅的選項(xiàng)，請參見下文：

1). 歐盟本土商戶以及在歐盟境內(nèi)設(shè)有營業(yè)機(jī)構(gòu)的非歐盟本土商戶可通過商戶平臺或 Merchant Plus 平臺完成“稅務(wù)設(shè)置”（針對歐盟的新稅務(wù)設(shè)置從2021年6月28日開始可以設(shè)置）。商戶設(shè)置歐盟目的國/地區(qū)的稅務(wù)信息并經(jīng)過 Wish 審核和驗(yàn)證后，Wish 將根據(jù)收貨國/地區(qū)為歐盟內(nèi)部訂單（收貨地和發(fā)貨地均在歐盟）計算和代收增值稅（不受歐盟境內(nèi)遠(yuǎn)程銷售閾值1萬歐元規(guī)定的限制），然后將代收的轉(zhuǎn)交給商戶，由商戶代繳給稅務(wù)機(jī)構(gòu)。如果商戶選擇進(jìn)行稅務(wù)設(shè)置，則需要確保設(shè)定的產(chǎn)品價格和運(yùn)費(fèi)不含增值稅。

對于歐盟本土商戶或在歐盟境內(nèi)設(shè)有營業(yè)機(jī)構(gòu)的非歐盟本土商戶，在計算其歐盟內(nèi)部訂單的增值稅時（如果“稅務(wù)設(shè)置”已激活，則由 Wish 計算增值稅），將假定商戶的銷售額已超過遠(yuǎn)程銷售閾值1萬歐元，或商戶的發(fā)貨國/地區(qū)稅務(wù)局已免除其增值稅（此處的免除增值稅是指，即使未超過遠(yuǎn)程銷售閾值，發(fā)貨國/地區(qū)也不征收增值稅）。

2). 歐盟本土商戶以及在歐盟境內(nèi)設(shè)有營業(yè)機(jī)構(gòu)的非歐盟本土商戶可以選擇不進(jìn)行“稅務(wù)設(shè)置”，若不設(shè)置，則將由商戶自行負(fù)責(zé)計算和代收增值稅并代繳給歐盟稅務(wù)機(jī)構(gòu)。

• 對于在歐盟境內(nèi)沒有營業(yè)機(jī)構(gòu)，但收貨地和發(fā)貨地均在歐盟境內(nèi)的非歐盟本土商戶，無論訂單價值是多少，均由 Wish 負(fù)責(zé)計算和代收增值稅，并通過 Wish 注冊的一站式服務(wù) (OSS) 直接將增值稅代繳給歐盟稅務(wù)機(jī)構(gòu)。如需了解關(guān)于 OSS 的更多信息，請點(diǎn)擊此處。

請注意，法規(guī)的變更不適用于歐盟的以下地區(qū)：

• 阿索斯山

• 加那利群島

• 法屬瓜德羅普島

• 法屬圭亞那

• 馬提尼克

• 留尼汪

• 圣巴泰勒米

• 圣馬丁

• 奧蘭群島

• 坎皮奧內(nèi)

• 盧加諾湖意大利水域

• 黑爾戈蘭島

• 布辛根地區(qū)

• 休達(dá)

• 梅利利亞

• 利維尼奧

3. VAT updates for orders shipping to the EU from the EU (i.e., orders shipped within the EU):

• If you are shipping orders within the EU, it is important for to know if you are an EU domiciled merchant or non-EU domiciled merchant with an EU establishment in order to determine your VAT obligation. Non-EU domiciled merchants must complete our EU VAT Questionnaire by July 1, 2021, so Wish can determine if they have an EU establishment (see this guide for more information on how to complete this questionnaire). Non-EU domiciled merchants considered to have an EU establishment will have the same EU VAT obligations as EU domiciled merchants.

• EU domiciled merchants and non-EU domiciled merchants with an EU establishment shipping orders within the EU are ultimately responsible for remitting VAT to the EU tax authorities. See below for options to calculate and collect VAT for intra-EU orders:

1). EU domiciled merchants and non-EU domiciled merchants with an EU establishment may set up Tax Settings via Merchant Dashboard or Merchant Plus dashboard (new Tax Settings for the EU will be available to set up starting June 28, 2021). Once Tax Settings for EU destination countries has been set up, reviewed, and verified, Wish will calculate and collect VAT for intra-EU orders based on the country of arrival of the goods (regardless of the EU-wide distance sales threshold of €10,000) and pass the VAT amount to merchants to remit to the tax authorities. If merchants choose to set up Tax Settings, merchants need to ensure that the product price and shipping price provided do not already include the VAT amount. 

If an EU domiciled merchant or non-EU domiciled merchant with an EU establishment is shipping orders within the EU, the calculation (as provided by Wish, if Tax Settings has been properly actied) will assume that the distance sales threshold of €10,000 has already been exceeded or has been waived by the merchant through their own tax administration (in this case, a waiver means that VAT at country of origin will not apply even if the mentioned distance sales threshold has not been exceeded).

2). EU domiciled merchants and non-EU domiciled merchants with an EU establishment may choose not to set up Tax Settings via Merchant Dashboard or Merchant Plus dashboard, in which case these merchants will be responsible for calculating and collecting VAT without relying on Wish’s Tax Settings support before remitting VAT to the EU tax authorities.

• For non-EU domiciled merchants without an EU establishment shipping orders within the EU, Wish will calculate, collect, and remit VAT directly to the EU tax authorities via Wish’s One-Stop Shop (OSS), regardless of the consignment value. Please see here for more information on the OSS.

Please note that the EU VAT changes will not apply to the below-listed EU territories:

• Mount Athos

• Canary Islands

• French territories of Guadeloupe

• French Guiana

• Martinique

• Réunion

• Saint-Barthélemy

• Saint-Martin

• ?land Islands

• Campione d'Italia

• Italian waters of Lake Lugano

• Island of Heligoland

• Territory of Büsingen

• Ceuta

• Melilla

• Livigno

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