歐盟增值稅問(wèn)卷介紹(適用于歐盟路向的非歐盟本土商戶)

下文是介紹即將于 CEST 時(shí)間2021年7月1日凌晨0時(shí)生效的歐盟增值稅新規(guī)的系列文章中的其中一篇。如需了解更多信息，請(qǐng)點(diǎn)擊此處。

為了幫助 Wish 確定商戶的歐盟增值稅義務(wù)，遵守即將于2021年7月1日生效的新規(guī)定，Wish 要求歐盟路向的所有非歐盟本土商戶完成歐盟增值稅問(wèn)卷（2021年6月24日開(kāi)始可以訪問(wèn)）。商戶完成問(wèn)卷后，wish商戶平臺(tái)即可確定您是否可被視為在歐盟境內(nèi)擁有營(yíng)業(yè)機(jī)構(gòu)。被視為在歐盟境內(nèi)擁有營(yíng)業(yè)機(jī)構(gòu)的非歐盟本土商戶承擔(dān)的歐盟增值稅義務(wù)與歐盟本土商戶相同（請(qǐng)參閱此指南了解改革概覽）。

未完成問(wèn)卷可能會(huì)導(dǎo)致負(fù)有歐盟增值稅義務(wù)的非歐盟本土商戶被征收兩次增值稅。未準(zhǔn)確回答問(wèn)卷中的問(wèn)題可能會(huì)導(dǎo)致繳納的歐盟少于實(shí)際應(yīng)繳納金額， 和/或歐盟稅務(wù)機(jī)構(gòu)可能會(huì)要求商戶對(duì)此承擔(dān)責(zé)任。

How to complete the EU Questionnaire (applicable to non-EU domiciled merchants shipping to the EU)?

The below article is part of a series covering EU requirements effective July 1, 2021 12:00AM CEST. See here for more information.

 

To help Wish determine merchants’ European Union (EU) VAT obligations to comply with the new EU VAT regulations taking effect on July 1, 2021, Wish will require all non-EU domiciled merchants shipping EU-bound orders to complete the EU VAT Questionnaire, accessible starting June 24, 2021. Completing the questionnaire will indicate if merchants are considered to have an EU establishment or not. Non-EU domiciled merchants considered to have an EU establishment will have the same EU VAT obligations as EU domiciled merchants (please see this guide for an overview EU VAT changes). Incomplete questionnaires may lead to double taxation for non-EU domiciled merchants who do have EU VAT obligations. Inaccurate responses may lead to EU VAT underpayment for which and/or EU tax authorities may hold merchants liable.

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。