2021wish稅務(wù)知識(shí):wish商戶待辦事項(xiàng)-ESG跨境

Wish商戶待辦事項(xiàng)如下:

請(qǐng)參閱下文，了解商戶應(yīng)在 CEST 時(shí)間2021年7月1日凌晨0時(shí)之前完成的事項(xiàng)，以便為歐盟增值稅新規(guī)定做好準(zhǔn)備：

1. 完成歐盟增值稅問(wèn)卷（適用于已經(jīng)在配送設(shè)置中開(kāi)通一個(gè)或多個(gè)歐盟目的國(guó)/地區(qū)的所有非歐盟本土商戶）：

為了遵守歐盟增值稅新規(guī)定，確保對(duì)歐盟路向訂單正確代收代繳，非歐盟本土商戶應(yīng)在2021年7月1日之前在商戶平臺(tái)或 Merchant Plus 平臺(tái)上完成簡(jiǎn)短問(wèn)卷。該問(wèn)卷將幫助 確定非歐盟本土商戶是否在歐盟境內(nèi)設(shè)有營(yíng)業(yè)機(jī)構(gòu)，即是否可被視為歐盟本土商戶（就方面而言）。

在商戶完成該問(wèn)卷并提供準(zhǔn)確無(wú)誤的信息之前，Wish 將認(rèn)為商戶在歐盟境內(nèi)沒(méi)有營(yíng)業(yè)機(jī)構(gòu)，在此情況下，從2021年7月1日起，Wish 將默認(rèn)對(duì)商戶在歐盟內(nèi)部的訂單代收增值稅并代繳給歐盟稅務(wù)機(jī)構(gòu)。這可能會(huì)導(dǎo)致對(duì)歐盟內(nèi)部訂單負(fù)有義務(wù)的商戶（即商戶在歐盟境內(nèi)設(shè)有營(yíng)業(yè)機(jī)構(gòu)）被征收兩次增值稅，而 Wish 代收代繳的增值稅不會(huì)退回給商戶。為避免發(fā)生這種情況，我們強(qiáng)烈建議商戶在2021年7月1日前完成問(wèn)卷。

目前已經(jīng)在商戶平臺(tái)的配送設(shè)置頁(yè)面（或 Merchant Plus 平臺(tái)的“配送設(shè)置”頁(yè)面）開(kāi)通部分或所有歐盟國(guó)家/地區(qū)的適用商戶將收到一封電子郵件，通知其完成該問(wèn)卷。在完成該問(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)。

有關(guān)如何訪問(wèn)和完成該問(wèn)卷的詳細(xì)說(shuō)明，請(qǐng)參閱其他文章。

Action Items

Please see below for suggested actions merchants should take to prepare for the EU VAT changes before July 1, 2021 12:00AM CEST:

1. Complete the EU VAT Questionnaire (applicable to all non-EU domiciled merchants with one or multiple EU countries enabled in Shipping Settings):

To comply with the EU changes and ensure VAT for EU-bound orders is collected and remitted correctly, non-EU domiciled merchants are encouraged to complete a short questionnaire in the Merchant Dashboard or Merchant Plus dashboard by July 1, 2021. This questionnaire will help Wish determine whether a non-EU domiciled merchant has an EU establishment, and thus, should be treated as an EU domiciled merchant from an EU VAT perspective.

Until this questionnaire is completed with accurate information provided, Wish will assume that a merchant does NOT have an EU establishment, and therefore, collect and remit on orders shipped within the EU to the EU tax authorities by default starting July 1, 2021. This may lead to double remittance of VAT if the merchant has VAT obligation for intra-EU orders (i.e., the merchant indeed has an EU establishment), and Wish will not refund VAT to the merchant. To avoid such risk, we strongly recommend completing the questionnaire prior to July 1, 2021.

Applicable merchants currently with some or all EU countries enabled in Merchant Dashboard Shipping Settings page (or Merchant Plus dashboard Shipping settings page) will be notified by email to complete this questionnaire. Going forward, merchants will not be allowed to enable new EU countries in Shipping Settings until the questionnaire has been completed.

See this guide for a walkthrough of how to access and complete this questionnaire.

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。