欧盟税费参考

备注

本指南适用于在欧盟地区销售产品的商家。您有责任咨询当地税务机构或税务专业人员，确保向客户收取正确的税率，并确保正确申报和缴纳税费。

欧盟范围内的国家/地区和英国征收增值税（也称为 VAT）。欧盟增值税是根据基于目的地的采购计算的，这意味着根据客户所在的地点向客户收取税费。这一税种的最低税率为 15%，但每个成员国都会设置自己的税率。

收取增值税需要增值税号（也称为增值税标识号(VATIN)）。您在成员国家/地区的税务机构登记后，便会获得增值税号。

备注

向欧盟成员国销售商品的税法已于 2021 年 7 月 1 日发生改变。

从 2021 年 7 月 1 日开始，各个国家/地区的距离销售阈值不再适用。整个欧盟将改为采用统一的距离销售阈值。

• 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，则您可以选择在其他欧盟国家/地区收取您所属国家/地区的增值税率并将 VAT 汇付给您所属国家/地区的政府。如果您选择对在欧盟获得的所有销售额收取您所属国家/地区的增值税率，您可能需要向您当地的税务机关申请小型企业免税。如果不确定您是否需要申请，请咨询当地税务机关或税务专业人士。

• 如果您从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/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。

备注

如果您在某个欧盟成员国有重要的业务场所，例如实体店或发货中心，您可能仍然需要登记以收取 VAT。如果您不确定自己的业务场所是否需要登记，则应该联系当地税务机构或税务专业人士。

本页相关主题

• 欧盟成员国和英国的税务参考

• 一站式服务方案

欧盟成员国和英国的税务参考

注意

以下参考指南仅供参考，不能替代专业税务建议。如果您对税务法规是否适用于您有其他疑问，请咨询当地税务机关或税务专业人士。

欧洲

英国

备注

英国脱欧过渡期于 2020 年 12 月 31 日结束。因此，从 2021 年 1 月 1 日起，英国与欧盟之间的销售需要遵循新的法律。详细了解对您企业的影响。

一站式服务方案

一站式服务方案于 2021 年 7 月 1 日开始推出，此方案可使向欧盟成员国销售产品的商家轻松收取和汇付 VAT。

• 一站式服务 (OSS) 方案（也称为欧盟 OSS）适用于向其他欧盟成员国销售产品并因此需要根据目的地国家/地区收取和汇付 VAT 的欧盟范围内商家。2021 年 7 月 1 日后，如果您从所有其他欧盟成员国获得的年销售额等于或大于 10,000 欧元，则可以使用 OSS 方案。

• 进口一站式服务 (IOSS) 方案（也称为非欧盟 OSS）适用于向任何欧盟成员国的客户销售产品的欧盟外商家。2021 年 7 月 1 日后，如果您位于欧盟以外并且向欧盟成员国的客户销售产品，但您不希望在产品送达时向客户收取税费，则可以使用 IOSS 方案。

注意

如果您位于欧盟或对欧盟内的销售额收取 VAT，则不支持在从欧盟外部向欧盟内的客户运输产品时收取 VAT。

假设您在瑞典和美国分别有一个营业地点。您对从瑞典运送给欧盟客户的订单使用 OSS 方案，对从美国运送给欧盟客户的订单使用 IOSS 方案。

在 Shopify 后台中，输入您的 OSS 登记信息。由于不支持同时使用 OSS 和 IOSS，因此不能选择使用 IOSS 对从欧盟外部运送给欧盟内客户的订单收取 VAT。

使用 OSS 收取、报告以及汇付 VAT

备注

向欧盟成员国销售商品的税法已于 2021 年 7 月 1 日发生改变。

步骤：

1. 在您自己国家/地区的税务机关登记 OSS。

2. 更新您的税务登记信息。

3. 向 OSS 报告销售额并汇付 VAT，而不是向单个欧盟成员国登记增值税号。

注册 OSS 是可选的。如果您不注册 OSS，您可继续在各个欧盟成员国登记 VAT。

在 ec.europa.eu 详细了解 OSS。

使用 IOSS 收取、报告以及汇付 VAT

备注

向欧盟成员国销售商品的税法已于 2021 年 7 月 1 日发生改变。

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。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。

无论您的订单金额是多少，您都无需收取 VAT。使用 IOSS 后，您可以选择在结账时对等于或低于 150 欧元的订单收取 VAT，这样您的客户在产品送达时便不需要支付税费。

步骤：

1. 向欧盟成员国的税务机构注册 IOSS。

2. 根据目的地国家/地区收取 VAT。

3. 向 IOSS 报告销售额以及汇付 VAT。

登记 IOSS 是可选的，但如果您打算在结账流程中收取 VAT，则需要进行此登记。如果您在结账流程中不收取这些税费，您的客户将需要在产品送达时向承运商支付这些税费。

在 europa.eu 详细了解 IOSS。

Shopify商户官网原文详情：

EU tax reference

Note

This guide is for merchants who sell in the European Union. It's your responsibility to consult with local tax authorities or a tax professional to verify that you charge your customers the correct tax rates, and to ensure that you file and remit your taxes correctly.

Countries within the European Union and in the United Kingdom charge a value-added tax, or VAT. EU VAT is calculated according to destination-based sourcing, which means that tax is charged to a customer based on their location. The minimum value of this tax is 15%, but each member country sets their own rates.

A VAT number, also referred to as a value-added tax identification number (VATIN), is required to charge VAT. It's provided to you by a member country's tax authority after you register with them.

Note

Tax laws for selling to EU member countries changed on July 1, 2021.

As of July 1, 2021, distance selling thresholds for individual countries no longer apply. Instead, a single distance selling threshold applies 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 can choose to charge your home country’s VAT rate in other EU countries and remit VAT to your home country’s government. If you choose to charge your home country's VAT rate for all EU sales, then you might need to apply for the micro-business exemption with your local tax authority. If you're not sure whether you need to apply, then consult with your local tax authority or a tax professional.

• 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.

A new One-Stop Shop scheme (OSS) is available as of 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 country individually.

Note

You might still be required to register to collect VAT in an individual EU member country if you have a significant business presence there, such as a physical store or a fulfillment center. If you aren't sure whether your presence requires you to register, then you should contact local tax authorities or a tax professional.

On this page

• Tax reference for EU member countries and the United Kingdom

• One-Stop Shop schemes

Tax reference for EU member countries and the United Kingdom

Caution

The following reference guide is for informational purposes only, and is not intended to replace professional tax advice. If you have further questions about whether tax legislation applies to you, then you should contact local tax authorities or a tax professional.

Europe

Member country	Tax authority
Austria	Republic of Austria Federal Ministry of Finance
Belgium	Federal Public Service - Finance
Bulgaria	National Revenue Agency of the Republic of Bulgaria
Croatia	Republic of Croatia Ministry of Finance - Tax Administration
Cyprus	Cyprus Tax Department
Czech Republic	Czech Republic Financial Administration
Denmark	Danish Tax Agency
Estonia	Republic of Estonia Tax and Customs Board
Finland	Finnish Tax Administration
France	France Ministry of Finance
Germany	German Federal Tax Office
Greece	Independent Authority for Public Revenue
Hungary	National Tax and Customs Administration
Ireland	Irish Tax and Customs
Italy	Italian Agency of Revenue
Latvia	State Revenue Service of Latvia
Lithuania	State Tax Inspectorate Under the Ministry of Finance of the Republic of Lithuania
Luxembourg	Luxembourg Inland Revenue
Malta	Commissioner for Revenue
Netherlands	Tax and Customs Administration
Norway	The Norwegian Tax Administration
Poland	National Revenue Administration
Portugal	Portuguese Tax and Customs Authority
Romania	National Agency for Fiscal Administration
Slovakia	Slovak Republic Financial Administration
Slovenia	Financial Administration of the Republic of Slovenia
Spain	Spanish Tax Agency
Sweden	Swedish Tax Agency

United Kingdom

Note

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. Learn more about the implications for your business.

Country	Tax authority
United Kingdom	HM Revenue and Customs

One-Stop Shop schemes

Starting July 1st, 2021, One Stop Shop schemes are available that allow merchants to simplify charging and remitting VAT for sales to EU member countries.

• The One-Stop Shop (OSS) scheme, also called the Union OSS, is for merchants within the EU whose sales to other EU member countries require them to charge and remit VAT based on destination countries. After July 1, 2021, you can use the OSS scheme if your annual sales to all other EU member countries are equal or greater than 10,000 EUR.

  If your annual sales to all other EU member countries are less than 10,000 EUR, then you can either use the micro-business exemption to charge your local VAT rate, or register for the OSS if you want to charge VAT based on the location of your customers.

• The Import One-Stop Shop (IOSS) scheme, also called the Non-Union OSS, is for merchants outside the EU that sell to customers located in any EU member country. After July 1, 2021, you can use the IOSS scheme if you are located outside the EU and sell to customers located in an EU member country, and you don't want your customers to be charged tax upon delivery.

  Using IOSS, you can choose to collect VAT on orders equal to or less than 150 EUR at checkout so that your customers don't pay taxes upon delivery.

Caution

If you're located in the EU or you collect VAT on sales within the EU, then collecting VAT when you ship to customers in the EU from outside of the EU isn't supported.

For example, you have a location in Sweden and a location in the United States. You use the OSS scheme for orders that are shipped from Sweden to customers in the EU, and the IOSS scheme for orders that are shipped from the United States to customers in the EU.

In your Shopify admin, you enter your OSS registration. Using OSS and IOSS at the same time isn't supported, so the option to collect VAT on orders shipped from outside the EU to customers within the EU using the IOSS is disabled.

Charge, report, and remit VAT with the OSS

Note

Tax laws for selling to EU member countries changed on July 1, 2021.

Steps:

1. Register for the OSS with the tax authority in your own country.

2. Update your tax registrations.

3. Report sales and remit VAT to the OSS, instead of registering for a VAT number with individual EU member countries.

Registering for the OSS is optional. If you don't register for the OSS, then you continue to register for VAT in individual EU member countries.

Learn more about the OSS at ec.europa.eu.

Charge, report, and remit VAT with the IOSS

Note

Tax laws for selling to EU member countries changed on July 1, 2021.

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. 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.

You aren't required to collect VAT regardless of the order amounts. Using IOSS, you can choose to collect VAT on orders equal to or less than 150 EUR at checkout so that your customers don't pay taxes upon delivery.

Steps:

1. Register for the IOSS with the tax authority in an EU member country.

2. Charge VAT based on the destination country.

3. Report sales and remit VAT to the IOSS.

Registering for the IOSS is optional, but it is required if you intend to charge VAT during the checkout process. If you don't charge these taxes at checkout, then your customer pays them to the shipping carrier upon delivery.

Learn more about the IOSS at ec.europa.eu.

文章内容来源：Shopify商户官方网站