专注出海运营平台,解决跨境电商问题
当前位置:跨境智通山 > 其他跨境 > 跨境问答 > 正文

wish商户在美国以外的国家登记VAT/GST的阈值要求是多少?

2022-03-28 17:11:50 跨境问答

wish商户在美国以外的国家登记 VAT/GST 的阈值要求是多少?每个国家的阈值和要求不一样,商户应根据各国的要求向相关税务机构登记,并代收代缴相关税费(即 VAT 和 GST 等)。商户有责任确定

目录

wish商户在美国以外的国家登记VAT/GST的阈值要求是多少?

wish商户在美国以外的国家登记VAT/GST的阈值要求是多少? 详细回答

wish商户在美国以外的国家登记 VAT/GST 的阈值要求是多少? 

每个国家的阈值和要求不一样,wish商户应根据各国的要求向相关税务机构登记,并代收代缴相关税费(即 VAT 和 GST 等)。wish商户有责任确定其是否向用户提供了应税供货(可征税的商品),以及是否负有税务登记义务。

在有些国家,当商户的应税供货超过规定的交易额时(一般限12个月内,但也可能会累计),登记阈值一般很容易达到。未设置登记阈值的国家/地区通常都需要登记,无论订单金额或订单量,只要供货商供应应税商品,即需要登记。

示例:

  • 有登记阈值:澳大利亚 - 自2019年2月起,当前或预计年营业额至少为75,000澳元(不包括 GST)的实体,无论是否在澳大利亚间接税区,均需登记 GST。

  • 无登记阈值:德国 - 自2019年2月起,供应应税商品或服务的非德国公司一般要求登记 VAT,即使所供货物/服务总价值为1欧元。

wish商户官网原文详情:

What are the threshold requirements for a Merchant to VAT/GST register for non-US countries? 

Every country will have their own thresholds and requirements before Merchants are required to register with the national taxing authority and collect and remit tax on sales (i.e. VAT, GST, etc.).  It is the responsibility of the Merchant to determine if they are making taxable supplies (i.e. a qualifying good) to Customers that creates a tax registration obligation.

Registration thresholds are typically exceeded, in some countries, when a Merchant’s taxable supplies exceed a stipulated turnover amount, commonly in a 12-month period but may also be accumulative. Countries that do not apply a registration threshold generally require registration, regardless of volume or monetary amount of sales, as soon as the supplier makes a qualifying taxable supply.

For example:

  • Registration Threshold applied: Australia - as of February 2019, an entity, whether in or outside of the Australian indirect tax zone, and whose current or projected annual turnover is currently at least equal to AU$ 75,000 (excluding GST) is required to register for GST.

  • No Registration Threshold:  Germany - as of February 2019, non-German businesses supplying taxable goods or service are generally required to register for VAT, even if the total value of supplies EUR1.

文章内容来源:wish商户官方网站