如何通過(guò)wish商戶平臺(tái)完成歐盟增值稅問(wèn)卷?-ESG跨境

有關(guān)如何通過(guò)商戶平臺(tái)完成歐盟增值稅問(wèn)卷的詳細(xì)說(shuō)明，請(qǐng)參閱下文（有關(guān)通過(guò) Merchant Plus 平臺(tái)訪問(wèn)該問(wèn)卷的詳細(xì)信息，請(qǐng)參閱本文末尾的說(shuō)明）：

1. 對(duì)于已經(jīng)在賬戶 > 配送設(shè)置頁(yè)面開(kāi)通部分或所有歐盟國(guó)家/地區(qū)的非歐盟本土商戶，可登錄商戶平臺(tái)主頁(yè)，在“代辦項(xiàng)”部分點(diǎn)擊“開(kāi)始填寫(xiě)問(wèn)卷”，即可訪問(wèn)“歐盟增值稅問(wèn)卷”。相關(guān)商戶也會(huì)收到電子郵件通知，提醒其完成問(wèn)卷。

此外，任何非歐盟本土商戶若在賬戶 > 配送設(shè)置頁(yè)面開(kāi)通歐盟目的國(guó)/地區(qū)，點(diǎn)擊“應(yīng)用于現(xiàn)有非促銷產(chǎn)品”后都會(huì)看到完成問(wèn)卷的提示。請(qǐng)注意，在完成問(wèn)卷之前，系統(tǒng)將不允許商戶在“配送設(shè)置”頁(yè)面開(kāi)通新的歐盟國(guó)家/地區(qū)。

2. 在“歐盟問(wèn)卷”頁(yè)面，準(zhǔn)確回答所有問(wèn)題，幫助 Wish 確定商戶的義務(wù)。

1). 您是否在任意歐盟成員國(guó)負(fù)有企業(yè)所得稅或個(gè)人所得稅納稅義務(wù)？

如果回答“是”，商戶必須上傳公司營(yíng)業(yè)執(zhí)照作為證明。如需了解如何獲得公司營(yíng)業(yè)執(zhí)照副本，請(qǐng)與注冊(cè)國(guó)家/地區(qū)的企業(yè)注冊(cè)機(jī)構(gòu)聯(lián)系或訪問(wèn)其網(wǎng)站。

如果回答“否”，商戶需繼續(xù)回答問(wèn)題2、問(wèn)題3和問(wèn)題4。

2). 您是否在任意歐盟成員國(guó)雇用了員工？

3). 您是否在任意歐盟成員國(guó)有辦公地址（如租用的辦公室）？

如果回答“是”，商戶必須提供辦公地址。如果商戶在歐盟境內(nèi)有多個(gè)辦公地址，只需提供一個(gè)。

4). 您是否在任意歐盟成員國(guó)的商業(yè)登記處進(jìn)行了登記，并且/或者注冊(cè)了增值稅號(hào)碼？

如果回答“是”，商戶必須提供增值稅號(hào)碼和/或商業(yè)登記號(hào)。為了幫助 Wish 驗(yàn)證信息，我們強(qiáng)烈建議商戶盡可能兩個(gè)號(hào)碼都提供。請(qǐng)注意，在“增值稅號(hào)碼”字段輸入值后，“增值稅登記國(guó)家/地區(qū)”下拉菜單將變成必填項(xiàng)。

回答完所有相關(guān)問(wèn)題后，點(diǎn)擊“提交”，將問(wèn)卷提交給 Wish 進(jìn)行審核。

3. 審核完成后，商戶可在稅務(wù)設(shè)置頁(yè)面看到其店鋪的“歐盟營(yíng)業(yè)機(jī)構(gòu)”狀態(tài)，根據(jù)商戶對(duì)問(wèn)卷的回答，可能有以下幾種狀態(tài)：

• 未設(shè)立：問(wèn)卷已成功提交，Wish 已確定商戶沒(méi)有在歐盟境內(nèi)設(shè)立營(yíng)業(yè)機(jī)構(gòu)。如果商戶認(rèn)為在問(wèn)卷中提供的信息不準(zhǔn)確，可在“歐盟營(yíng)業(yè)機(jī)構(gòu)”狀態(tài)區(qū)域點(diǎn)擊“重新提交問(wèn)卷”按鈕，重新填寫(xiě)后再提交。

• 待審核：歐盟增值稅問(wèn)卷已成功提交， 團(tuán)隊(duì)正在進(jìn)行審核。在最終確定“歐盟營(yíng)業(yè)機(jī)構(gòu)”狀態(tài)之前，Wish 將假設(shè)商戶尚未在歐盟境內(nèi)設(shè)立營(yíng)業(yè)機(jī)構(gòu)。

• 已驗(yàn)證：根據(jù)商戶在歐盟問(wèn)卷中提供的信息，經(jīng)審核，Wish 團(tuán)隊(duì)已確定商戶在歐盟境內(nèi)設(shè)有營(yíng)業(yè)機(jī)構(gòu)。

• 已拒絕：根據(jù)商戶在歐盟增值稅問(wèn)卷中提供的信息，經(jīng)審核，Wish 團(tuán)隊(duì)已拒絕商戶的提交，并確定商戶沒(méi)有在歐盟境內(nèi)設(shè)有營(yíng)業(yè)機(jī)構(gòu)。如果商戶認(rèn)為在問(wèn)卷中提供的信息不準(zhǔn)確，可在“歐盟機(jī)構(gòu)”狀態(tài)區(qū)域點(diǎn)擊“重新提交問(wèn)卷”按鈕，重新填寫(xiě)后再提交。

請(qǐng)注意，如果商戶不小心錯(cuò)過(guò)或跳過(guò)商戶平臺(tái)主頁(yè)“待辦項(xiàng)”部分的提示，也可以直接從稅務(wù)設(shè)置頁(yè)面訪問(wèn)問(wèn)卷。在完成問(wèn)卷之前，上面顯示的“歐盟營(yíng)業(yè)機(jī)構(gòu)”狀態(tài)將為未開(kāi)始。

接下來(lái)，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（根據(jù)上述問(wèn)卷確定）可以參閱此指南，完成歐盟“稅務(wù)設(shè)置”（2021年6月28日起開(kāi)始可以設(shè)置）。

注意：擁有 Merchant Plus 平臺(tái)訪問(wèn)權(quán)限的商戶可直接通過(guò) https://merchant.wish.com/tax/settings 訪問(wèn)歐盟增值稅問(wèn)卷。Merchant Plus 商戶還會(huì)收到完成問(wèn)卷的電子郵件通知。

See below for a walkthrough of how to complete the EU VAT Questionnaire on Merchant Dashboard (for details on how to access the questionnaire via Merchant Plus dashboard, see the end of this article):

1. For non-EU domiciled merchants who have already enabled shipping to some or all EU countries in Account > Shipping Settings, the EU VAT Questionnaire can be accessed under the “Things to do” section of the Merchant Dashboard homepage by clicking “Start Questionnaire”. Applicable merchants will also be notified by email to complete this questionnaire.

Additionally, any non-EU domiciled merchant attempting to enable an EU destination country in Account > Shipping Settings will be prompted to complete the questionnaire after clicking “Apply to existing non-promoted products”. Please note that going forward, merchants will not be allowed to enable new EU countries in Shipping Settings until the questionnaire has been completed.

2. On the EU VAT Questionnaire page, answer the questions accurately to help Wish determine merchants’ EU VAT obligations.

1). Are you subject to Corporate Income Tax or Personal Income Tax in any of the European Union (EU) Member States?

If Yes, merchants will be required to upload their business registration extract document as proof. Merchants may find out how to request a copy of this document by contacting or visiting the website of their national or local company register.

If No, merchants will be prompted with questions 2, 3, and 4. 

2). Do you employ personnel in any of the EU Member States?

3). Do you have a business address (e.g. a rented office space) in any of the EU Member States?

If Yes, merchants will need to provide their business address. If merchants have multiple business addresses in EU countries, they will only need to provide one business address.

4). Are you registered with a trade registry, and/or are you VAT registered in any of the EU Member States?

If Yes, merchants will need to provide your VAT Number and/or Business Registration Number. To help with the information validation process, we strongly encourage merchants to provide both numbers if possible. Please note that entering any value in the VAT Number field will make the Country/Region for Registration dropdown required to complete.

Click “Submit” after answering all applicable questions to submit the questionnaire to Wish for review.

3. See below for a breakdown of various EU Establishment statuses (seen on the Tax Settings page) based on answers to the questionnaire:

• Not Established: EU Questionnaire has been successfully submitted and it has been determined that the merchant does not have an EU establishment. If the merchant believes that inaccurate information has been provided in the questionnaire, they may click the “Re-submit Questionnaire” button under the EU Establishment status area to access it again and re-submit.

• Pending Review: EU VAT Questionnaire has been successfully submitted and is currently being reviewed by the Wish team. Until the EU establishment status is finalized, Wish will assume that the merchant does not have an EU establishment yet. 

• Validated: Based on a review of the answers provided in the EU VAT Questionnaire, the Wish team has determined that the merchant has an EU establishment.

• Rejected: Based on a review of the answers provided in the EU VAT Questionnaire, the team has rejected the merchant’s submission and determined that the merchant does not have an EU establishment. If the merchant believes that inaccurate information has been provided in the questionnaire, they may click the “Re-submit Questionnaire” button under the EU Establishment status area to access it again and re-submit.

Note that if merchants accidentally missed or skipped the prompt from the “Things to do” section on Merchant Dashboard homepage to access the questionnaire page, they may also access the questionnaire directly from Tax Settings homepage. Until the questionnaire is completed, the status of “European Union (EU) Establishment” shown above will be Not Started.

Next, EU domiciled merchants and non-EU domiciled merchants with an EU establishment (as determined by the above questionnaire) can use this guide to set up their EU Tax Settings (available to set up starting June 28, 2021).

 

NOTE: Merchants with access to Merchant Plus dashboard may access the EU VAT Questionnaire by visiting https://merchant.wish.com/tax/settings directly. Merchant Plus merchants will also be prompted to complete the questionnaire via email.

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。