關(guān)于wish商戶平臺(tái)歐盟稅務(wù)設(shè)置操作步驟及注意事項(xiàng)(上)-ESG跨境

有關(guān)在Wish商戶平臺(tái)上設(shè)置歐盟稅務(wù)信息的詳細(xì)說(shuō)明，請(qǐng)參閱下文（從2021年6月28日開(kāi)始可以設(shè)置；有關(guān)在 Merchant Plus 平臺(tái)上的操作指南，請(qǐng)參見(jiàn)下篇最后的說(shuō)明）：

1. 在wish商戶平臺(tái)上，前往賬戶 > 稅務(wù)設(shè)置。

2. wish商戶將轉(zhuǎn)到“稅務(wù)設(shè)置”主頁(yè)。如果商戶尚未驗(yàn)證店鋪，則必須點(diǎn)擊“驗(yàn)證店鋪”（參見(jiàn)下圖），驗(yàn)證店鋪之后才可以設(shè)置稅務(wù)信息（如需了解更多有關(guān)如何驗(yàn)證店鋪的信息，請(qǐng)參閱此指南）。

請(qǐng)注意，在此頁(yè)面上：

• 默認(rèn)情況下，商戶會(huì)看到“國(guó)家/地區(qū)”一欄顯示“歐盟 - MPF”，“稅務(wù)責(zé)任”一欄顯示“Wish 代繳”。從 CEST 時(shí)間2021年7月1日凌晨0時(shí)起，Wish 將擔(dān)任歐盟境內(nèi)的市場(chǎng)促進(jìn)者 (MPF)。對(duì)歐盟本土商戶和非歐盟本土商戶來(lái)說(shuō)，這意味著：

• 從歐盟境外發(fā)貨的歐盟路向訂單，若用戶支付的產(chǎn)品價(jià)格不超過(guò)150歐元，將由 Wish 計(jì)算、代收和代繳增值稅。

• 從歐盟境外發(fā)貨的歐盟路向訂單，若用戶支付的產(chǎn)品價(jià)格超過(guò)150歐元，將由 計(jì)算和代收，但商戶將被視為登記進(jìn)口商并負(fù)責(zé)向海關(guān)繳納增值稅（Wish 將在2021年7月1日之前公布為此類訂單提供的詳細(xì)物流支持，屆時(shí)將在本文中更新相關(guān)內(nèi)容）。

• 僅當(dāng)商戶為歐盟收貨國(guó)/地區(qū)激活稅務(wù)設(shè)置后，Wish 才會(huì)對(duì)歐盟內(nèi)部訂單計(jì)算和代收，而不管用戶為訂單支付的產(chǎn)品價(jià)格是多少。對(duì)于歐盟內(nèi)部訂單，歐盟本土商戶以及在歐盟境內(nèi)設(shè)有營(yíng)業(yè)機(jī)構(gòu)的非歐盟本土商戶最終負(fù)責(zé)為“稅務(wù)設(shè)置”中激活的歐盟國(guó)家/地區(qū)代繳征收的增值稅。

• 歐盟本土商戶或在歐盟境內(nèi)設(shè)有營(yíng)業(yè)機(jī)構(gòu)的非歐盟本土商戶以前為歐盟國(guó)家/地區(qū)征收增值稅而設(shè)置的稅務(wù)信息將依然有效，直至商戶完成新的歐盟稅務(wù)設(shè)置。使用新的“歐盟稅務(wù)設(shè)置”登記的歐盟國(guó)家/地區(qū)將顯示在“稅務(wù)設(shè)置”主頁(yè)上新增的“歐盟”一行下（詳細(xì)信息請(qǐng)參見(jiàn)下面第8步）。

• 對(duì)于在歐盟境內(nèi)沒(méi)有營(yíng)業(yè)機(jī)構(gòu)的非歐盟本土商戶，其當(dāng)前設(shè)置的歐盟稅務(wù)信息將從2021年7月1日起全部作廢。

• 2021年6月28日至2021年6月30日之間在“稅務(wù)設(shè)置”中新登記激活的歐盟國(guó)家/地區(qū)稅務(wù)信息將于 CEST 時(shí)間2021年7月1日凌晨0時(shí)新規(guī)執(zhí)行后生效。

See below for a walkthrough of setting up EU Tax Settings in Merchant Dashboard (available starting June 28, 2021; see the end of this article for guidance on Merchant Plus dashboard):

1. Navigate to Merchant Dashboard Account > Tax Settings.

2. Merchants will be brought to their Tax Settings homepage. If merchants have not previously validated their store, they must click “Validate my store” (per the below screenshot) before they can set up Tax Settings (to learn more about how to validate merchant store, please see this guide).

Note that on the homepage:

• By default, merchants will see the EU display under the “Country” column listed as “European union - MPF”, with the “Tax liability” column displaying “Wish Remits”. Wish is a Marketplace Facilitator (MPF) in the EU starting July 1, 2021 12:00AM CEST. This means that for EU domiciled merchants and non-EU domiciled merchants:

• Wish will calculate, collect, and remit VAT on EU-bound orders shipped from outside of the EU where the customer-paid price for the corresponding consignment is less than or equal to €150.

• If the EU-bound order’s customer-paid price for the corresponding consignment shipped from outside of the EU is greater than €150, Wish will calculate and collect VAT but merchants will be deemed as the importers of record and be responsible for remitting VAT at the border (detailed logistics support from Wish for this type of orders will be announced before July 1, 2021 and updated here).

• Wish will calculate and collect on orders shipped within the EU regardless of the price ONLY IF you (the merchant) activate Tax Settings for the EU countries to which the goods are shipped. For intra-EU orders, EU domiciled merchants and non-EU domiciled merchants with an EU establishment will ultimately be responsible for remitting collected VAT for EU countries that are activated through Tax Settings.

• Any previous Tax Settings that EU domiciled merchants or non-EU domiciled merchants with an EU establishment have set up to have collected for EU countries will remain active UNTIL new EU Tax Settings have been set up. EU countries set up using the new EU Tax Settings will be displayed under the new “European Union” row on Tax Settings homepage (see more details in Step 8 below). -

• For non-EU domiciled merchants without an EU establishment, any currently set up EU Tax Settings will be deprecated starting July 1, 2021.

• Any EU countries newly activated in Tax Settings from June 28, 2021 to June 30, 2021 will be effective on July 1, 2021 12:00AM CEST following the new EU VAT rules.

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(chǎng)。如有關(guān)于作品內(nèi)容、版權(quán)或其它問(wèn)題請(qǐng)于作品發(fā)表后的30日內(nèi)與ESG跨境電商聯(lián)系。