European Union: 电子商务欧盟增值税:什么是欧盟增值税?

Last Updated: 3 October 2019
Article by Arnone & Sicomo

电子商务欧盟增值税或欧洲增值税是一种消费税,适用于在欧盟国家购买和出售的以供使用和消费的所有商品和服务。

关于欧洲增值税支付系统, 有以下显著特点

-  在欧盟成员国注册了增值税的商户,在收到标识号后,必须在发票中注明从客户那里收取的增值税,这样,如果客户也注册了增值税,则可以了解相关信息并进行扣除。同时也让消费者知道对最终产品支付的税额。

在欧洲销售时,税率可能会因国家/地区而异,并且在某些情况下,商品从一个国家转移到另一个国家/地区可能被视为需要缴纳增值税的交易。

如果是在欧盟范围内进口产品,当货物进入欧洲时或者当货物到达目的地国时可能被要求缴税。相反,出口到欧盟以外并发给非本地客户的产品则可能无需缴纳欧盟增值税。

-  打算在欧洲销售商品的商户,除了要注册增值税号外,还必须填写欧洲增值税申报表,并在必要时转交客户在交易中支付的增值税。

电子商务(远程销售)的情况下,可能还需要经营范围涉及 的每个欧洲国家 /地区进行增值税注册

在后一种情况下,为了识别和评估增值税义务,必须参考是否超出每个欧洲国家/地区设定的"上限"。 如果从一个国家到另一个国家的销售额超过了货物目的地国确定的最高限额,则商家必须在该国注册增值税,并在该国进行增值税的申报、征收和支付。

电子商务欧盟增值税: 2019年意大利境内新法规 

意大利《2019年增长法令》中的第13条引入了一项新法律规定,涉及到数字平台的运营商,尤其是电子商务网站的增值税通信系统。

实际上,上述规定指出,任何旨在促进进口商品的远程销售或在欧盟范围内的商品远程销售的电子商务经营主体,都必须在每个季度之后的一个月内提供相关的供应商数据,尤其是:

-  名称或完整的个人数据,长居或暂居住所,所存在的税务身份识别码,电子邮件地址;

-  在意大利售出商品的单位总数;

-  由应税人选择,在意大利销售商品的总售价或平均售价。

对于尚未传输或未完整传输的平台上的数据,应税人被认为是远程销售的纳税人,除非他能证明税款已经由供应商支付。

换句话说,在数字平台上引入了季度 的通信义务,以使得它们协助发布与远程销售有关的增值税数据。

该项法律规定由此并入到之前颁布的其他增值税信息义务中,包括跨境发票汇总清单 (esterometro),其最终目的是防止逃税。

此外,所有交易平台都必须向税务机关提供在线销售商品主体的有关数据,例如个人详细信息,税务标识号,销售数量,等等。

所有这些使税务局可以验证同一卖方是否正确支付了增值税和直接税。

电子商务欧盟增值税: 如何在欧洲亚马逊平台上进行销售

尽管很多人都谈论到电子商务以及相关的欧盟增值税,但那些打算在欧洲网上交易市场上出售其产品的商家必须谨慎行事,尤其是如果决定通过亚马逊进行销售。

了解所有有关跨境销售和欧盟进口的现行当地法律很重要,其中还包括有关产品合格性、环境要求以及健康与安全的法规。

为了大致了解相关情况,在亚马逊平台上销售商品意味着至少满足以下条件,以便更好地服务于买家:

- 对于在商品交易平台境外的卖方管理发送的订单,需要在卖方资料中注明 "原产地" 国家;

- 提供更长的订单处理时间,以补偿发件人所在国家/地区的运输时间;

- 确保产品的销售价格已涵盖所有税项,包括增值税。

此外,为客户提供帮助,更好地管理退货,使用亚马逊的物流并提供详细的付款方式。

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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