{"id":12551,"date":"2024-07-03T13:02:46","date_gmt":"2024-07-03T05:02:46","guid":{"rendered":"https:\/\/greenoo.tw\/?p=12551"},"modified":"2024-07-03T13:02:48","modified_gmt":"2024-07-03T05:02:48","slug":"%e3%80%90%e7%bb%bf%e5%9c%88%e5%9c%88%e8%af%b4%e8%b7%a8%e5%a2%83%e3%80%91%e8%8b%b1%e5%9c%8b%e5%8f%88%e5%87%ba%e6%96%b0%e8%a6%8f%ef%bc%9f%e4%b8%ad%e5%9c%8b%e5%85%ac%e5%8f%b8%e8%8b%b1%e5%9c%8bvat","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/en\/%e3%80%90%e7%bb%bf%e5%9c%88%e5%9c%88%e8%af%b4%e8%b7%a8%e5%a2%83%e3%80%91%e8%8b%b1%e5%9c%8b%e5%8f%88%e5%87%ba%e6%96%b0%e8%a6%8f%ef%bc%9f%e4%b8%ad%e5%9c%8b%e5%85%ac%e5%8f%b8%e8%8b%b1%e5%9c%8bvat\/","title":{"rendered":"Green Circle said cross-border] New rules in the UK? Chinese company's UK VAT address will gradually become HMRC address?"},"content":{"rendered":"

\u6b50\u6d32VAT<\/h1>\n\n\n\n

\u4e0a\u9031\u5927\u6279\u8ce3\u5bb6\u82f1\u570b\u672c\u571f\u865f\uff08\u7a7a\u6bbc\u516c\u53f8\uff09VAT\u88ab\u4ee3\u6263\u4ee3\u7e73\u7206\u96f7\u4e8b\u4ef6\u5f8c\u3010\u82f1\u570b\u516c\u53f8\u4e5f\u88ab\u4ee3\u6263\u4ee3\u7e73\uff1f\u4e9e\u99ac\u905c\u82f1\u570b\u672c\u571f\u8cec\u865f\u906d\u5927\u898f\u6a21\u7206\u96f7\uff0c\u8cc7\u91d1\u88ab\u51cd\u7d50\u5f15\u767c\u71b1\u8b70\uff01\u3011\uff0c\u5f88\u591a\u8ce3\u5bb6\u7d1b\u7d1b\u53bb\u67e5\u81ea\u5df1\u7684\u7a05\u865f\u5730\u5740\uff0c\u53cd\u994b\u81ea\u5df1\u4e2d\u570b\u516c\u53f8\u8a3b\u518a\u7684\u82f1\u570bVAT\u4e4b\u524d\u662f\u7a05\u4ee3\u5730\u5740\u7684\uff0c\u73fe\u5728\u4e5f\u88ab\u7a05\u5c40\u6162\u6162\u5730\u6539\u6210\u7a05\u5c40\u5730\u5740\u4e86\uff0c\u4e0d\u662f\u7a05\u4ee3\u5730\u5740\u4e86\uff0c\u5f88\u662f\u7591\u60d1\u3002\u8a8d\u7232\u662f\u4e0d\u662f\u7a05\u4ee3\u7684\u554f\u984c\uff0c\u4e26\u5728\u7cfe\u7d50\u662f\u5426\u6703\u5f71\u97ffPVA\u905e\u5ef6\u6e05\u95dc\u3002\u6709\u4e00\u4e9b\u7269\u6d41\u8ca8\u4ee3\u5c31\u958b\u59cb\u901a\u77e5\u986f\u793aHMRC\u5730\u5740\u7684\u6d77\u5916\u8ce3\u5bb6\u4e00\u5f8b\u4e0d\u80fd\u5728\u82f1\u570b\u505aPVA\u905e\u5ef6\uff01

\u7da0\u5708\u5708\u77ad\u89e3\u5230\u5f9e2022\u5e748\u6708\u8d77\u96a8\u7740\u82f1\u570b\u65b0\u7684\u589e\u503c\u7a05\u767b\u8a18\u7533\u8acb\u7cfb\u7d71\u7684\u4f7f\u7528\uff0c\u6d77\u5916\u4f01\u696d\u5728\u82f1\u570b\u8a3b\u518aVAT\u5730\u5740\u7684\u5206\u914d\u5df2\u767c\u751f\u8b8a\u5316\u3002\u4e4b\u524d\u8a3b\u518a\u82f1\u570bVAT\u5730\u5740\u53ef\u4ee5\u586b\u7a05\u52d9\u4ee3\u7406\u7684\u5730\u5740\uff0c\u73fe\u5728\u65b0\u8a3b\u518a\u7684\u6d77\u5916\u4f01\u696d\uff0c\u8a3b\u518a\u5730\u5740\u5c07\u81ea\u52d5\u66f4\u6539\u7232\u4e86HMRC\u5730\u5740\u3002
\u7d93\u904e\u6211\u5011\u8207\u7a05\u5c40\u7684\u6e9d\u901a\u78ba\u8a8d\u67e5\u8b49\uff0c\u77ad\u89e3\u5230\u73fe\u5728\u7533\u8acb\u7a05\u865f\uff0c\u7121\u8ad6\u662f\u500b\u4eba\u7368\u7acb\u8cec\u6236\u7533\u8acb\u9084\u662f\u7a05\u4ee3\u96c6\u9ad4\u8cec\u6236\u7533\u8acb\uff0cPrincipal Place of Business \u90fd\u5fc5\u9808\u586b\u5ba2\u6236\u7684\u5be6\u969b\u5730\u5740\uff0c\u5982\u679c\u662fnon-uk\uff08\u975e\u82f1\u570b\u4f01\u696d\uff09\uff0cHMRC\u7684Check-VAT-Number\u986f\u793a\u7684registered business \u90fd\u6703\u662fHMRC\u5730\u5740\u3002

\u5f9e\u4e0a\u9762C88\u905e\u5ef6\u6587\u4ef6\u6e05\u95dc\u8b49\u660e\uff0c\u4e2d\u570b\u8ce3\u5bb6\u82f1\u570bVAT\u986f\u793a\u7684\u8a3b\u518a\u5730\u5740\u88ab\u6539\u6210\u4e86HMRC\u5730\u5740\u662f\u4e0d\u6703\u5f71\u97ffPVA\u905e\u5ef6\u6e05\u95dc\u7684\uff0c\u56e0\u7232\u4eca\u5e74\u65b0\u4e0b\u865f\u7684\u4e2d\u570b\u8ce3\u5bb6\u57fa\u672c\u90fd\u662fHMRC\u7a05\u5c40\u5730\u5740\u4f5c\u7232VAT check\u7684\u5730\u5740\u3002

\u5176\u5be6\u65e9\u5728\u4eca\u5e743\u67088\u65e5\u82f1\u570b\u7a05\u52d9\u6d77\u95dc\u7e3d\u7f72 \uff08HMRC\uff09\u7279\u5225\u91dd\u5c0d\u4e2d\u570b\u5728\u7dda\u8ce3\u5bb6\u767c\u4f48\u4e86\u300a\u7c21\u5316\u589e\u503c\u7a05\u6307\u5357\u300b\uff0c\u9084\u975e\u5e38\u8cbc\u5fc3\u7684\u7ffb\u8b6f\u4e86\u6210\u4e86\u4e2d\u6587\u7c21\u9ad4\u6587\u5b57\uff0c\u4ee5\u652f\u6301\u5f9e\u4e2d\u570b\u51fa\u53e3\u5546\u54c1\u7684\u8ce3\u5bb6\u9075\u5b88\u82f1\u570b\u9032\u53e3\u548c\u589e\u503c\u7a05\u6cd5\u898f\u3002<\/p>\n\n\n\n


\u64da\u82f1\u570b\u7a05\u5c40\u7d71\u8a08\u767c\u73fe\uff0c2022\u5e74\uff0c\u82f1\u570b\u5f9e\u4e2d\u570b\u548c\u9999\u6e2f\u9032\u53e3\u4e86833\u5104\u82f1\u938a\u7684\u5546\u54c1\u548c\u670d\u52d9\u30023 \u5e74\u7db2\u4e0a\u8cfc\u7269\u4f54\u82f1\u570b\u6240\u6709\u96f6\u552e\u984d\u768426.5%\uff0c\u5927\u91cf\u5546\u54c1\u662f\u901a\u904e\u5728\u7dda\u5e02\u5834\u5f9e\u570b\u969b\u8ce3\u5bb6\u90a3\u88cf\u8cfc\u8cb7\u7684\u3002\u4e26\u8868\u793aHMRC\u7684\u66f4\u65b0\u6307\u5357\u662f\u5728\u8207\u6d77\u5916\u8ce3\u5bb6\u9032\u884c\u8a73\u7d30\u8aee\u8a62\u548c\u7814\u7a76\u5f8c\u767c\u4f48\u7684\uff0c\u4f7f\u6d41\u7a0b\u66f4\u6e05\u6670\u3001\u66f4\u6613\u65bc\u9075\u5faa\uff0c\u5b83\u5c07\u652f\u6301\u6d77\u5916\u8ce3\u5bb6\u9075\u5b88\u5176\u7d0d\u7a05\u7fa9\u52d9\uff0c\u4e26\u5e6b\u52a9 HMRC\u7e2e\u5c0f\u7a05\u6536\u5dee\u8ddd\uff0c\u66f4\u80fd\u5920\u63d0\u9ad8\u5728\u7dda\u8ce3\u5bb6\u7684\u7a05\u52d9\u5408\u898f\u6c34\u5e73\u3002
\u7528\u7db2\u7d61\u5e02\u5834\u5411\u5728\u82f1\u570b\u7684\u5ba2\u6236\u92b7\u552e\u5546\u54c1\u6642\u6536\u53d6VAT\u6307\u5357
\u4f7f\u7528\u7db2\u7d61\u5e02\u5834\u5728\u82f1\u570b\u92b7\u552e\u5546\u54c1
\u7db2\u7d61\u5e02\u5834\u662f\u4f7f\u7528\u7db2\u7ad9\u6216\u624b\u6a5f\u61c9\u7528\u7a0b\u5e8f\uff08\u4f8b\u5982\u5e73\u81fa\u6216\u9580\u6236\uff09\u7684\u4f01\u696d\uff0c\u5b83\u5141\u8a31\u7b2c\u4e09\u65b9\u5411\u5ba2\u6236\u63d0\u4f9b\u5546\u54c1\u4ee5\u4f9b\u92b7\u552e\uff0c\u4e26\u4e14\u6d89\u53ca\u4ee5\u4e0b\u6240\u6709\u65b9\u9762\uff1a
\u8a2d\u5b9a\u5411\u5ba2\u6236\u92b7\u552e\u5546\u54c1\u7684\u4efb\u4f55\u689d\u6b3e\u6216\u689d\u4ef6
\u8655\u7406\u6216\u5553\u7528\u5ba2\u6236\u4ed8\u6b3e
\u8a02\u8cfc\u6216\u4ea4\u4ed8\u8ca8\u7269
\u5982\u679c\u4f01\u696d\u50c5\u63d0\u4f9b\u4ee5\u4e0b\u670d\u52d9\u4e4b\u4e00\uff0c\u5247\u8a72\u4f01\u696d\u4e0d\u5c6c\u65bc\u7db2\u7d61\u5e02\u5834\uff1a
\u8655\u7406\u5411\u5ba2\u6236\u92b7\u552e\u5546\u54c1\u7684\u4ed8\u6b3e
\u5217\u51fa\u5546\u54c1\u6216\u5ee3\u544a
\u5c07\u5ba2\u6236\u91cd\u5b9a\u5411\u6216\u8f49\u79fb\u5230\u5176\u4ed6\u92b7\u552e\u5546\u54c1\u7684\u7db2\u7ad9\u6216\u624b\u6a5f\u61c9\u7528\u7a0b\u5e8f\uff0c\u800c\u4e0d\u9032\u4e00\u6b65\u53c3\u8207\u8a72\u7db2\u7ad9\u6216\u61c9\u7528\u7a0b\u5e8f\u4e0a\u53ef\u80fd\u767c\u751f\u7684\u4efb\u4f55\u92b7\u552e\u3002<\/p>\n\n\n\n


\u00a0\u203b\u91cd\u9ede\uff1a\u82f1\u570b\u8a3b\u518a\u7684\u516c\u53f8\u2260\u82f1\u570b\u672c\u571f\u4f01\u696d
\u7232VAT\u516c\u5e73\u5fb5\u7a05\u76ee\u7684\uff0cHMRC\u6703\u67e5\u770b\u60a8\u662f\u5426\u5c6c\u65bc\u6d77\u5916\u8ce3\u5bb6\u6216\u5728\u82f1\u570b\u8a2d\u7acb\u4e86\u5546\u696d\u6a5f\u69cb\u7684\u672c\u571f\u4f01\u696d\u3002\uff08\u5224\u65b7\u662f\u5426\u771f\u6b63\u610f\u7fa9\u7684\u82f1\u570b\u201c\u5c45\u201d\u8207\u201c\u975e\u5c45\u201d\uff09
\u5982\u679c\u60a8\u7b26\u5408\u4ee5\u4e0b\u689d\u4ef6\uff0c\u60a8\u5c31\u5c6c\u65bc\u6d77\u5916\u8ce3\u5bb6\uff1a
\u5728\u82f1\u570b\u6c92\u6709\u5546\u696d\u6a5f\u69cb
\u5411\u5728\u82f1\u570b\u7684\u5ba2\u6236\u92b7\u552e\u61c9\u7a05\u5546\u54c1
\u7b26\u5408\u4e0b\u5217\u5176\u4e2d\u4e00\u7a2e\u60c5\u6cc1\u7684\u7a31\u7232\u82f1\u570b\u5546\u696d\u6a5f\u69cb\uff1a
\u57fa\u672c\u7ba1\u7406\u6c7a\u7b56\u548c\u4f01\u696d\u884c\u653f\u7ba1\u7406\u4e2d\u5fc3\u7684\u5730\u5740\u5728\u82f1\u570b\uff1b
\u4f01\u696d\u5728\u82f1\u570b\u67d0\u8655\u8a2d\u6709\u5be6\u9ad4\u4eba\u529b\u8cc7\u6e90\u548c\u6280\u8853\u8cc7\u6e90\u4f86\u9032\u884c\u6216\u63a5\u6536\u61c9\u7a05\u92b7\u552e\uff08\u4f8b\u5982\u5728\u82f1\u570b\u8a3b\u518a\u7684\u516c\u53f8\u6709\u5c6c\u65bc\u81ea\u5df1\u7684\u6d77\u5916\u5009\u5132\uff09
\u8a3b\u518a\u3001\u670d\u52d9\u6216\u865b\u64ec\u8fa6\u516c\u5ba4\u4e0d\u8db3\u4ee5\u6210\u7232\u5546\u696d\u6a5f\u69cb\u3002 \u4f8b\u5982\uff0c\u5982\u679c\u60a8\u4f7f\u7528\u7db2\u7d61\u5e02\u5834\u92b7\u552e\u6240\u6709\u5546\u54c1\uff0c\u800c\u60a8\u5728\u82f1\u570b\u53ea\u6709\u4e00\u500b\u904b\u71df\u4e2d\u5fc3\uff0c\u90a3\u9ebc\u60a8\u5c31\u662f\u6d77\u5916\u8ce3\u5bb6\u3002\u9019\u4e5f\u5c31\u662f\u7232\u4ec0\u9ebc\u5728\u82f1\u570b\u8a3b\u518a\u7684\u7a7a\u6bbc\u516c\u53f8\u4e26\u4e0d\u662f\u771f\u6b63\u610f\u7fa9\u4e0a\u7684\u672c\u571f\u4f01\u696d\uff01<\/p>\n\n\n\n


\u00a0\u82f1\u570bVAT\u6536\u7a05\u8981\u6c42
\u82f1\u570bVAT\u662f\u5c0d\u5927\u591a\u6578\u5546\u54c1\u5fb5\u6536\u7a05\uff1a
\u4f4d\u65bc\u82f1\u570b\u5883\u5167\u4e26\u5728\u82f1\u570b\u5883\u5167\u92b7\u552e
\u4f4d\u65bc\u82f1\u570b\u5883\u5916\uff0c\u7136\u5f8c\u92b7\u552e\u4e26\u9032\u53e3\u5230\u82f1\u570b
\u5982\u679c\u60a8\u662f\u6d77\u5916\u8ce3\u5bb6\u4e26\u5728\u82f1\u570b\u9032\u884c\u4efb\u4f55\u61c9\u7a05\u92b7\u552e\uff0c\u60a8\u5fc5\u9808\uff1a
\u5728\u82f1\u570b\u8a3b\u518a\u589e\u503c\u7a05
\u5411HMRC\u7533\u5831\u82f1\u570b\u589e\u503c\u7a05
\u61c9\u7a05\u92b7\u552e\u662f\u6307\u5728\u82f1\u570b\u9032\u884c\u7684\u4efb\u4f55\u4e0d\u8c41\u514dVAT\u7684\u4ea4\u6613\u3002
VAT\u7684\u5fb5\u6536\u65b9\u5f0f\u53d6\u6c7a\u65bc\u60a8\u662f\u76f4\u63a5\u5411\u5728\u82f1\u570b\u7684\u5ba2\u6236\u92b7\u552e\u5546\u54c1\u9084\u662f\u901a\u904e\u96fb\u5546\u7db2\u7d61\u5e02\u5834\u92b7\u552e\u4f4d\u65bc\u82f1\u570b\u5009\u5132\u767c\u8ca8\u7684\u5546\u54c1\u3002\u76ee\u524d\u901a\u904e\u96fb\u5546\u5e73\u81fa\u92b7\u552e\u7684B2C\u5546\u54c1\uff0c\u96fb\u5546\u5e73\u81fa\u4f9d\u7136\u5c0d\u6d77\u5916\u8ce3\u5bb6\u5be6\u884c\u4ee3\u6263\u4ee3\u7e73\u589e\u503c\u7a05\u7684\u7fa9\u52d9\u3002<\/p>\n\n\n\n


\u00a0 \u6d77\u5916\u8ce3\u5bb6\u82e5\u4e0d\u9075\u5b88VAT\u8981\u6c42
HMRC\u5c0d\u60a8\u8655\u4ee5\u7f70\u6b3e ,\u9084\u8003\u616e\uff1a
\u8981\u6c42\u60a8\u9700\u8981\u5728\u82f1\u570b\u8058\u8acbVAT\u7a05\u52d9\u4ee3\u8868\uff08\u975eVAT\u4ee3\u7406\uff09
\u8981\u6c42\u60a8\u63d0\u4f9b \u9069\u7576\u64d4\u4fdd
\u5982\u679c\u60a8\u4ecd\u7136\u4e0d\u9075\u5b88\uff0cHMRC\u53ef\u4ee5\u806f\u7e6b\u60a8\u4ea4\u6613\u7684\u7db2\u7d61\u96fb\u5546\u5e02\u5834\uff0c\u544a\u8a34\u4ed6\u5011\u60a8\u4e0d\u7b26\u5408VAT\u898f\u5247\u3002\u5e02\u5834\u53ef\u80fd\u6703\u6c7a\u5b9a\u5c07\u60a8\u5f9e\u4ed6\u5011\u7684\u7db2\u7ad9\u4e0a\u79fb\u9664\u3002
\u5982\u679c\u51fa\u73fe\u4ee5\u4e0b\u60c5\u6cc1\uff0c\u7db2\u7d61\u5e02\u5834\u4e5f\u53ef\u4ee5\u5c07\u60a8\u79fb\u9664\uff1a
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