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

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

• 如果用戶為訂單產(chǎn)品支付的產(chǎn)品價格小于或等于150歐元（不包括運費、稅費等用戶支付的所有其他費用），將由 Wish 負責計算和代收增值稅并代繳給歐盟稅務機構。因此，請勿在您設定的產(chǎn)品價格和運費中包含增值稅。此類訂單的增值稅將通過 注冊的進口一站式服務 (IOSS) 進行申報和繳納。如需了解關于 IOSS 的更多信息，請點擊此處。

• 如果用戶為訂單產(chǎn)品支付的產(chǎn)品價格大于150歐元（不包括運費、稅費等用戶支付的所有其他費用），將由 Wish 負責計算和代收，并在向商戶支付相應貨款時一并將增值稅支付給商戶。因此，請勿在您設定的產(chǎn)品價格和運費中包含增值稅。此類訂單的增值稅必須由商戶代繳給海關。由于產(chǎn)品需要按照完稅后交貨 (DDP) 的方式妥投給用戶，因此請與貨代溝通協(xié)商如何替您繳納和關稅。

為了幫助商戶識別此類訂單，此類訂單在商戶平臺或 Merchant Plus 平臺上會顯示“要求支付消費者 VAT”標記，商戶需要使用指定的物流服務商履行這些訂單并遵守要求。Wish 將在2021年7月1日之前公布歐盟路向訂單的相關物流要求，包括“要求支付消費者 VAT”訂單對的要求，以及商戶需向物流服務商提供哪些額外的訂單信息以完成報關目的等。很快將在幫助中心更新相關文章。

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，不代表ESG跨境電商觀點或立場。如有關于作品內(nèi)容、版權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。