2021wish稅務(wù)知識(shí):對(duì)于從歐盟境外配送至歐盟境內(nèi)的訂單，增值稅規(guī)定變更點(diǎn)是什么?-ESG跨境

對(duì)于從歐盟境外配送至歐盟境內(nèi)的訂單，增值稅規(guī)定變更點(diǎn)如下：

• 如果用戶(hù)為訂單產(chǎn)品支付的產(chǎn)品價(jià)格小于或等于150歐元（不包括運(yùn)費(fèi)、稅費(fèi)等用戶(hù)支付的所有其他費(fèi)用），將由 Wish 負(fù)責(zé)計(jì)算和代收增值稅并代繳給歐盟稅務(wù)機(jī)構(gòu)。因此，請(qǐng)勿在您設(shè)定的產(chǎn)品價(jià)格和運(yùn)費(fèi)中包含增值稅。此類(lèi)訂單的增值稅將通過(guò) 注冊(cè)的進(jìn)口一站式服務(wù) (IOSS) 進(jìn)行申報(bào)和繳納。如需了解關(guān)于 IOSS 的更多信息，請(qǐng)點(diǎn)擊此處。

• 如果用戶(hù)為訂單產(chǎn)品支付的產(chǎn)品價(jià)格大于150歐元（不包括運(yùn)費(fèi)、稅費(fèi)等用戶(hù)支付的所有其他費(fèi)用），將由 Wish 負(fù)責(zé)計(jì)算和代收，并在向商戶(hù)支付相應(yīng)貨款時(shí)一并將增值稅支付給商戶(hù)。因此，請(qǐng)勿在您設(shè)定的產(chǎn)品價(jià)格和運(yùn)費(fèi)中包含增值稅。此類(lèi)訂單的增值稅必須由商戶(hù)代繳給海關(guān)。由于產(chǎn)品需要按照完稅后交貨 (DDP) 的方式妥投給用戶(hù)，因此請(qǐng)與貨代溝通協(xié)商如何替您繳納和關(guān)稅。

為了幫助商戶(hù)識(shí)別此類(lèi)訂單，此類(lèi)訂單在商戶(hù)平臺(tái)或 Merchant Plus 平臺(tái)上會(huì)顯示“要求支付消費(fèi)者 VAT”標(biāo)記，商戶(hù)需要使用指定的物流服務(wù)商履行這些訂單并遵守要求。Wish 將在2021年7月1日之前公布?xì)W盟路向訂單的相關(guān)物流要求，包括“要求支付消費(fèi)者 VAT”訂單對(duì)的要求，以及商戶(hù)需向物流服務(wù)商提供哪些額外的訂單信息以完成報(bào)關(guān)目的等。很快將在幫助中心更新相關(guān)文章。

updates for orders shipping to the EU from outside of the EU:

• If an order’s customer-paid price of the corresponding consignment is less than or equal to €150 (excluding all other customer payments such as shipping and taxes), Wish will calculate, collect, and remit VAT to the EU tax authorities. Therefore, please ensure that the product price and shipping price you provide do not already include the VAT amount. This VAT will be declared and paid via Wish’s Import One-Stop Shop (IOSS). Please see here for more information on the IOSS. 

• If an order’s customer-paid product price for the corresponding consignment is greater than €150 (excluding all other customer payments such as shipping and taxes), will calculate and collect VAT, and pass the VAT amount to the merchant when the merchant receives payments for this order. Therefore, please ensure that the product price and shipping price you provide do not already include the VAT amount. VAT amount for these orders must be remitted by merchants to the customs. As the shipment should arrive at the customer’s location as Delivered Duty Paid (DDP), please coordinate with the freight forwarder on how import VAT and customs duties will be handled on your behalf. 

To help merchants identify this type of orders, they will be flagged as “Pay Customer VAT “PC-” required” in the Merchant Dashboard or Merchant Plus dashboard, and merchants need to utilize specific shipping carriers to fulfill these orders and comply with EU VAT requirements. Before July 1, 2021, Wish will be announcing various logistics requirements for EU-bound orders, including carrier requirements for “Pay Customer VAT “PC-VAT” required” orders and additional order information that merchants need to file with shipping carriers for customs declaration purposes. We will update this section of the Help Center article soon accordingly.

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。