下文概述了欧盟增值税改革的内容，并列出了商户可以采取的一系列行动，以确保商户符合这些新规定。

欧盟增值税新规（2021年7月1日生效）

下文详细概述了将于2021年7月1日起生效的欧盟增值税规定变更点：

1. 欧盟增值税规定的变更点：

• 取消价值不超过22欧元的小额货物进口时免征增值税的政策。也就是说，新规定生效后，所有进口到欧盟的货物，无论价值多少，都需要缴纳增值税。

  现行的欧盟内部商品跨国远程销售阈值将被废除，适用于欧盟全境的新阈值为1万欧元。也就是说，新规定生效后，年销售额超过1万欧元的欧盟本土商户必须在收货地（目的国/地区）缴纳增值税。

  wish商户官网原文详情：

• EU VAT 2021 Overview
  

  Please note that information provided in this article does NOT constitute tax, legal, or other professional advice.

  
  

  The European Union (EU) has released details of changes to the collection of EU Value-Added Tax (VAT) on goods sold to customers in the EU, effective July 1, 2021. These changes will impact imports into the EU, supplies within the EU by non-EU domiciled merchants, and cross-border supplies by EU domiciled merchants. 

  The below article outlines the EU VAT changes and a list of actions merchants can take to ensure they are in compliance with these changes. 

  EU VAT Changes (effective July 1, 2021)

  The below list contains a detailed overview of the changes to EU VAT starting July 1, 2021:

  1. Updates to existing EU VAT policies:

  VAT exemption for the import of goods into the EU less than or equal to €22 will be abolished. As a result, all goods imported into the EU will be subject to VAT.  
  

  The current distance sales thresholds for intra-EU cross-border supplies will be abolished and replaced by a new EU-wide threshold of €10,000. EU domiciled merchants with annual sales of more than €10,000 will have to remit VAT in the EU country where the goods are being shipped to (destination country).