2021wish稅務(wù)知識:wish商戶待辦事項-ESG跨境

Wish商戶待辦事項如下:

請參閱下文，了解商戶應(yīng)在 CEST 時間2021年7月1日凌晨0時之前完成的事項，以便為歐盟增值稅新規(guī)定做好準備：

1. 完成歐盟增值稅問卷（適用于已經(jīng)在配送設(shè)置中開通一個或多個歐盟目的國/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日之前在商戶平臺或 Merchant Plus 平臺上完成簡短問卷。該問卷將幫助 確定非歐盟本土商戶是否在歐盟境內(nèi)設(shè)有營業(yè)機構(gòu)，即是否可被視為歐盟本土商戶（就方面而言）。

在商戶完成該問卷并提供準確無誤的信息之前，Wish 將認為商戶在歐盟境內(nèi)沒有營業(yè)機構(gòu)，在此情況下，從2021年7月1日起，Wish 將默認對商戶在歐盟內(nèi)部的訂單代收增值稅并代繳給歐盟稅務(wù)機構(gòu)。這可能會導(dǎo)致對歐盟內(nèi)部訂單負有義務(wù)的商戶（即商戶在歐盟境內(nèi)設(shè)有營業(yè)機構(gòu)）被征收兩次增值稅，而 Wish 代收代繳的增值稅不會退回給商戶。為避免發(fā)生這種情況，我們強烈建議商戶在2021年7月1日前完成問卷。

目前已經(jīng)在商戶平臺的配送設(shè)置頁面（或 Merchant Plus 平臺的“配送設(shè)置”頁面）開通部分或所有歐盟國家/地區(qū)的適用商戶將收到一封電子郵件，通知其完成該問卷。在完成該問卷之前，系統(tǒng)將不允許商戶在“配送設(shè)置”頁面開通新的歐盟國家/地區(qū)。

有關(guān)如何訪問和完成該問卷的詳細說明，請參閱其他文章。

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，不代表ESG跨境電商觀點或立場。如有關(guān)于作品內(nèi)容、版權(quán)或其它問題請于作品發(fā)表后的30日內(nèi)與ESG跨境電商聯(lián)系。