2021wish税务知识:对于收货地和发货地均在欧盟境内的订单，增值税新规

2021wish税务知识:对于收货地和发货地均在欧盟境内的订单，增值税新规详细回答

对于收货地和发货地均在欧盟境内的订单，增值税新规定如下：

• 如果订单的收货地和发货地均在欧盟境内，wish商户平台必须先知晓您是否是欧盟本土商户，或是否是在欧盟设有营业机构的非欧盟本土商户，才能确定您需承担的增值税义务。为此，非欧盟本土商户必须在2021年7月1日之前完成wish商户平台的欧盟增值税问卷，以便 Wish 确定您是否在欧盟境内设有营业机构（请参阅此指南了解如何完成此问卷）。在欧盟境内设有营业机构的非欧盟本土商户将在欧盟增值税义务方面被视为欧盟本土商户，即承担与欧盟本土商户相同的欧盟增值税义务。

• 欧盟本土商户以及在欧盟境内设有营业机构的非欧盟本土商户最终负责向欧盟税务机构缴纳增值税。有关为欧盟内部订单计算和代收增值税的选项，请参见下文：

1). 欧盟本土商户以及在欧盟境内设有营业机构的非欧盟本土商户可通过商户平台或 Merchant Plus 平台完成“税务设置”（针对欧盟的新税务设置从2021年6月28日开始可以设置）。商户设置欧盟目的国/地区的税务信息并经过 Wish 审核和验证后，Wish 将根据收货国/地区为欧盟内部订单（收货地和发货地均在欧盟）计算和代收增值税（不受欧盟境内远程销售阈值1万欧元规定的限制），然后将代收的增值税转交给商户，由商户代缴给税务机构。如果商户选择进行税务设置，则需要确保设定的产品价格和运费不含增值税。

对于欧盟本土商户或在欧盟境内设有营业机构的非欧盟本土商户，在计算其欧盟内部订单的增值税时（如果“税务设置”已激活，则由 Wish 计算增值税），将假定商户的销售额已超过远程销售阈值1万欧元，或商户的发货国/地区税务局已免除其增值税（此处的免除增值税是指，即使未超过远程销售阈值，发货国/地区也不征收增值税）。

对于在欧盟境内没有营业机构，但收货地和发货地均在欧盟境内的非欧盟本土商户，无论订单价值是多少，均由 Wish 负责计算和代收增值税，并通过 Wish 注册的一站式服务 (OSS) 直接将增值税代缴给欧盟税务机构。如需了解关于 OSS 的更多信息，请点击此处。

请注意，欧盟增值税法规的变更不适用于欧盟的以下地区：">2). 欧盟本土商户以及在欧盟境内设有营业机构的非欧盟本土商户可以选择不进行“税务设置”，若不设置，则将由商户自行负责计算和代收增值税并代缴给欧盟税务机构。

• 对于在欧盟境内没有营业机构，但收货地和发货地均在欧盟境内的非欧盟本土商户，无论订单价值是多少，均由 Wish 负责计算和代收增值税，并通过 Wish 注册的一站式服务 (OSS) 直接将增值税代缴给欧盟税务机构。如需了解关于 OSS 的更多信息，请点击此处。

请注意，欧盟增值税法规的变更不适用于欧盟的以下地区：

• 阿索斯山

• 加那利群岛

• 法属瓜德罗普岛

• 法属圭亚那

• 马提尼克

• 留尼汪

• 圣巴泰勒米

• 圣马丁

• 奥兰群岛

• 坎皮奥内

• 卢加诺湖意大利水域

• 黑尔戈兰岛

• 布辛根地区

• 休达

• 梅利利亚

• 利维尼奥

wish商户官网原文详情：

3. VAT updates for orders shipping to the EU from the EU (i.e., orders shipped within the EU):

• If you are shipping orders within the EU, it is important for Wish to know if you are an EU domiciled merchant or non-EU domiciled merchant with an EU establishment in order to determine your VAT obligation. Non-EU domiciled merchants must complete our EU VAT Questionnaire by July 1, 2021, so Wish can determine if they have an EU establishment (see this guide for more information on how to complete this questionnaire). Non-EU domiciled merchants considered to have an EU establishment will have the same EU VAT obligations as EU domiciled merchants.

• EU domiciled merchants and non-EU domiciled merchants with an EU establishment shipping orders within the EU are ultimately responsible for remitting VAT to the EU tax authorities. See below for options to calculate and collect VAT for intra-EU orders:

1). EU domiciled merchants and non-EU domiciled merchants with an EU establishment may set up Tax Settings via Merchant Dashboard or Merchant Plus dashboard (new Tax Settings for the EU will be available to set up starting June 28, 2021). Once Tax Settings for EU destination countries has been set up, reviewed, and verified, Wish will calculate and collect VAT for intra-EU orders based on the country of arrival of the goods (regardless of the EU-wide distance sales threshold of €10,000) and pass the VAT amount to merchants to remit to the tax authorities. If merchants choose to set up Tax Settings, merchants need to ensure that the product price and shipping price provided do not already include the VAT amount. 

If an EU domiciled merchant or non-EU domiciled merchant with an EU establishment is shipping orders within the EU, the VAT calculation (as provided by Wish, if Tax Settings has been properly activated) will assume that the distance sales threshold of €10,000 has already been exceeded or has been waived by the merchant through their own tax administration (in this case, a waiver means that VAT at country of origin will not apply even if the mentioned distance sales threshold has not been exceeded).

2). EU domiciled merchants and non-EU domiciled merchants with an EU establishment may choose not to set up Tax Settings via Merchant Dashboard or Merchant Plus dashboard, in which case these merchants will be responsible for calculating and collecting VAT without relying on Wish’s Tax Settings support before remitting VAT to the EU tax authorities.

• For non-EU domiciled merchants without an EU establishment shipping orders within the EU, Wish will calculate, collect, and remit VAT directly to the EU tax authorities via Wish’s One-Stop Shop (OSS), regardless of the consignment value. Please see here for more information on the OSS.

Please note that the EU VAT changes will not apply to the below-listed EU territories:

• Mount Athos

• Canary Islands

• French territories of Guadeloupe

• French Guiana

• Martinique

• Réunion

• Saint-Barthélemy

• Saint-Martin

• Åland Islands

• Campione d'Italia

• Italian waters of Lake Lugano

• Island of Heligoland

• Territory of Büsingen

• Ceuta

• Melilla

• Livigno

文章内容来源：wish商户官方网站