{"id":13263,"date":"2024-07-02T21:14:39","date_gmt":"2024-07-02T13:14:39","guid":{"rendered":"https:\/\/greenoo.tw\/?p=13263"},"modified":"2026-02-12T11:09:38","modified_gmt":"2026-02-12T03:09:38","slug":"germany-vat-eori-relationship-registration-order-taiwan-seller-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/en\/germany-vat-eori-relationship-registration-order-taiwan-seller-2026\/","title":{"rendered":"Green Circle Talks About Cross-border] The Relationship between German VAT and EORI Numbers"},"content":{"rendered":"<h2><\/h2>\n<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-20441\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/07\/germany-vat-eori-relationship-registration-order-taiwan-seller-feature-2026.png\" alt=\"\u5fb7\u570bVAT\u548cEORI\u865f\u95dc\u7cfb\u5b8c\u6574\u6307\u5357\u5c01\u9762\uff0c\u986f\u793a\u53f0\u7063\u8de8\u5883\u96fb\u5546\u8a3b\u518a\u9806\u5e8f\u8207\u4f7f\u7528\u6642\u6a5f\u82072026\u6700\u65b0\u898f\u5b9a\uff0c\u5c08\u696d\u5546\u52d9\u914d\u8272\u8a2d\u8a08 \" width=\"1536\" height=\"1024\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/07\/germany-vat-eori-relationship-registration-order-taiwan-seller-feature-2026.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/07\/germany-vat-eori-relationship-registration-order-taiwan-seller-feature-2026-768x512.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2024\/07\/germany-vat-eori-relationship-registration-order-taiwan-seller-feature-2026-18x12.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/h2>\n<h2>\u5fb7\u570bVAT\u548cEORI\u865f\u662f\u5169\u500b\u5b8c\u5168\u4e0d\u540c\u7684\u7a05\u865f\u7cfb\u7d71<\/h2>\n<p>**\u5fb7\u570bVAT\u548cEORI\u865f\u96d6\u7136\u90fd\u662f\u8de8\u5883\u96fb\u5546\u5fc5\u5099\u7684\u7a05\u865f\uff0c\u4f46\u7528\u9014\u5b8c\u5168\u4e0d\u540c\uff1aVAT\u7a05\u865f\u7528\u65bc\u92b7\u552e\u7a05\u7533\u5831\u8207\u7e73\u7d0d\uff0cEORI\u865f\u7528\u65bc\u6b50\u76df\u6d77\u95dc\u9032\u51fa\u53e3\u6e05\u95dc\u3002**\u53f0\u7063\u8de8\u5883\u96fb\u5546\u8ce3\u5bb6\u5e38\u8aa4\u4ee5\u70ba\u5169\u8005\u53ef\u4e92\u76f8\u66ff\u4ee3\uff0c\u6216\u4e0d\u6e05\u695a\u8a3b\u518a\u9806\u5e8f\uff0c\u5c0e\u81f4\u8ca8\u7269\u5361\u95dc\u3001Amazon\u5e73\u53f0\u4e0b\u67b6\u6216\u7a05\u52d9\u7533\u5831\u932f\u8aa4\u3002\u5be6\u52d9\u4e0a\uff0c\u82e5\u60a8\u5728\u5fb7\u570b\u6709\u672c\u5730\u5009\u5132(\u5982Amazon FBA)\u6216\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\uff0c\u5fc5\u9808\u5148\u8a3b\u518a\u5fb7\u570bVAT\u7a05\u865f\uff1b\u82e5\u5f9e\u53f0\u7063\u76f4\u63a5\u9032\u53e3\u8ca8\u7269\u5230\u6b50\u76df\uff0c\u5247\u9700\u7533\u8acbEORI\u865f\u9032\u884c\u6d77\u95dc\u6e05\u95dc\u3002\u5169\u8005\u8a3b\u518a\u9806\u5e8f\u8207\u4f7f\u7528\u6642\u6a5f\u53d6\u6c7a\u65bc\u60a8\u7684\u5546\u696d\u6a21\u5f0f\u8207\u7269\u6d41\u65b9\u5f0f\u3002<\/p>\n<p>According to<a href=\"https:\/\/www.bundesfinanzministerium.de\/Web\/EN\/Issues\/Taxation\/VAT\/vat.html\" target=\"_blank\" rel=\"noopener\">\u5fb7\u570b\u806f\u90a6\u8ca1\u653f\u90e8(Bundesministerium der Finanzen)<\/a>\u898f\u5b9a\uff0c\u975e\u6b50\u76df\u4f01\u696d\u5728\u5fb7\u570b\u9032\u884c\u61c9\u7a05\u4ea4\u6613\u6642\uff0c\u5fc5\u9808\u8a3b\u518a\u5fb7\u570bVAT\u7a05\u865f\u4e26\u59d4\u8a17\u672c\u5730\u7a05\u52d9\u4ee3\u8868(Fiscal Representative)\u3002\u800c<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/customs-procedures\/general-overview\/economic-operators-registration-identification-number-eori_en\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df<\/a>\u5247\u660e\u78ba\u8981\u6c42\uff0c\u6240\u6709\u8207\u6b50\u76df\u6d77\u95dc\u9032\u884c\u9032\u51fa\u53e3\u696d\u52d9\u7684\u4f01\u696d\uff0c\u5fc5\u9808\u7533\u8acbEORI\u865f\u4f5c\u70ba\u552f\u4e00\u8b58\u5225\u78bc\u3002<\/p>\n<h2>\u5fb7\u570bVAT\u548cEORI\u865f\u7684\u6838\u5fc3\u5dee\u7570<\/h2>\n<h3>VAT\u7a05\u865f\uff1a\u92b7\u552e\u7a05\u7533\u5831\u8207\u7e73\u7d0d<\/h3>\n<p>\u5fb7\u570bVAT(Umsatzsteuer-Identifikationsnummer, USt-IdNr.)\u662f\u6b50\u76df\u589e\u503c\u7a05\u5236\u5ea6\u4e0b\u7684\u7a05\u52d9\u8b58\u5225\u865f\u78bc\uff0c\u7528\u65bc\uff1a<\/p>\n<ul>\n<li><strong>\u92b7\u552e\u7a05\u7533\u5831<\/strong>\uff1a\u6bcf\u6708\u6216\u6bcf\u5b63\u5411\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc(Finanzamt)\u7533\u5831\u92b7\u552e\u984d\u8207\u61c9\u7e73VAT<\/li>\n<li><strong>\u9032\u9805\u7a05\u62b5\u6263<\/strong>\uff1a\u8cfc\u8cb7\u5546\u54c1\u6216\u670d\u52d9\u6642\u652f\u4ed8\u7684VAT\u53ef\u4f5c\u70ba\u9032\u9805\u7a05\u62b5\u6263<\/li>\n<li><strong>B2B\u4ea4\u6613\u9a57\u8b49<\/strong>\uff1a\u5728\u6b50\u76df\u5883\u5167B2B\u4ea4\u6613\u4e2d\uff0c\u8cb7\u8ce3\u96d9\u65b9\u9700\u4e92\u76f8\u9a57\u8b49VAT\u7a05\u865f(\u900f\u904eVIES\u7cfb\u7d71)\uff0c\u9069\u7528Reverse Charge\u6a5f\u5236<\/li>\n<li><strong>\u5e73\u53f0\u5408\u898f\u8981\u6c42<\/strong>\uff1aAmazon\u3001eBay\u7b49\u96fb\u5546\u5e73\u53f0\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5426\u5247\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u6216\u6263\u6b3e\u4ee3\u7e73<\/li>\n<\/ul>\n<p>\u5fb7\u570bVAT\u7a05\u865f\u683c\u5f0f\u70ba\u300cDE + 9\u4f4d\u6578\u5b57\u300d(\u5982: DE123456789)\uff0c\u7531\u5fb7\u570b\u806f\u90a6\u4e2d\u592e\u7a05\u52d9\u5c40(Bundeszentralamt f\u00fcr Steuern, BZSt)\u6838\u767c\u3002<\/p>\n<h3>EORI\u865f\uff1a\u6d77\u95dc\u9032\u51fa\u53e3\u6e05\u95dc\u8b58\u5225\u78bc<\/h3>\n<p>EORI\u865f(Economic Operators Registration and Identification number)\u662f\u6b50\u76df\u6d77\u95dc\u7d71\u4e00\u4f7f\u7528\u7684\u7d93\u6fdf\u71df\u904b\u8005\u8a3b\u518a\u8b58\u5225\u865f\u78bc\uff0c\u7528\u65bc\uff1a<\/p>\n<ul>\n<li><strong>\u9032\u53e3\u6e05\u95dc<\/strong>\uff1a\u5f9e\u6b50\u76df\u5883\u5916(\u5982\u53f0\u7063)\u9032\u53e3\u8ca8\u7269\u6642\uff0c\u6d77\u95dc\u8981\u6c42\u63d0\u4f9bEORI\u865f\u9032\u884c\u6e05\u95dc\u7533\u5831<\/li>\n<li><strong>\u51fa\u53e3\u7533\u5831<\/strong>\uff1a\u5f9e\u6b50\u76df\u51fa\u53e3\u8ca8\u7269\u5230\u5176\u4ed6\u570b\u5bb6\u6642\uff0c\u9700\u4f7f\u7528EORI\u865f\u7533\u5831<\/li>\n<li><strong>\u95dc\u7a05\u8207\u9032\u53e3VAT\u7e73\u7d0d<\/strong>\uff1a\u9032\u53e3\u8ca8\u7269\u6642\uff0c\u6d77\u95dc\u6839\u64daEORI\u865f\u8a08\u7b97\u95dc\u7a05\u8207\u9032\u53e3VAT<\/li>\n<li><strong>\u7269\u6d41\u8ffd\u8e64<\/strong>\uff1aDHL\u3001FedEx\u7b49\u570b\u969b\u7269\u6d41\u5546\u5728\u6b50\u76df\u6e05\u95dc\u6642\u9700\u4f7f\u7528EORI\u865f<\/li>\n<\/ul>\n<p>EORI\u865f\u683c\u5f0f\u70ba\u300c\u570b\u5bb6\u4ee3\u78bc + \u6700\u591a17\u4f4d\u5b57\u5143\u300d(\u5982: DE123456789012345)\uff0c\u5728\u4efb\u4e00\u6b50\u76df\u6210\u54e1\u570b\u8a3b\u518a\u5f8c\uff0c\u5373\u53ef\u5728\u5168\u6b50\u76df27\u570b\u4f7f\u7528\u3002<\/p>\n<h3><\/h3>\n<h2>\u53f0\u7063\u8de8\u5883\u96fb\u5546\u7684\u8a3b\u518a\u9806\u5e8f\u5224\u5b9a<\/h2>\n<h3>\u60c5\u5883\u4e00\uff1a\u4f7f\u7528Amazon FBA\u6216\u6b50\u76df\u672c\u5730\u5009\u5132<\/h3>\n<p>\u82e5\u60a8\u5728\u5fb7\u570b\u6216\u5176\u4ed6\u6b50\u76df\u570b\u5bb6\u4f7f\u7528Amazon FBA\u6216\u7b2c\u4e09\u65b9\u6d77\u5916\u5009\uff0c<strong>\u5fc5\u9808\u512a\u5148\u8a3b\u518a\u5fb7\u570bVAT\u7a05\u865f<\/strong>\u3002\u56e0\u70ba\u8ca8\u7269\u5df2\u9032\u5165\u6b50\u76df\u5883\u5167\uff0c\u7522\u751f\u672c\u5730\u92b7\u552e\u884c\u70ba\uff0c\u5c6c\u65bc\u61c9\u7a05\u4ea4\u6613\u3002\u8a3b\u518a\u9806\u5e8f\u70ba\uff1a<\/p>\n<ol>\n<li><strong>\u7533\u8acbEORI\u865f<\/strong>\uff1a\u7528\u65bc\u9996\u6b21\u5c07\u8ca8\u7269\u5f9e\u53f0\u7063\u9032\u53e3\u5230\u6b50\u76df\u6642\u7684\u6d77\u95dc\u6e05\u95dc<\/li>\n<li><strong>\u8a3b\u518a\u5fb7\u570bVAT\u7a05\u865f<\/strong>\uff1a\u5728\u8ca8\u7269\u5165\u5009\u524d\u6216\u5165\u5009\u5f8c30\u5929\u5167\u5b8c\u6210\u8a3b\u518a\uff0c\u4e26\u59d4\u8a17\u5fb7\u570b\u672c\u5730\u7a05\u52d9\u4ee3\u8868(Fiscal Representative)<\/li>\n<li><strong>\u5411Amazon\u63d0\u4ea4VAT\u7a05\u865f<\/strong>\uff1a\u901a\u904eAmazon\u8ce3\u5bb6\u4e2d\u5fc3\u9a57\u8b49\uff0c\u907f\u514d\u92b7\u552e\u6b0a\u9650\u88ab\u66ab\u505c<\/li>\n<\/ol>\n<blockquote><p>\u26a0\ufe0f <strong>important reminder<\/strong>: \u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc\u8981\u6c42\u975e\u6b50\u76df\u4f01\u696d\u5fc5\u9808\u59d4\u8a17\u672c\u5730\u7a05\u52d9\u4ee3\u8868\uff0c\u4ee3\u7406\u8cbb\u7528\u7d04\u20ac800-2,000\/\u5e74\u3002\u82e5\u9078\u64c7OSS(\u4e00\u7ad9\u5f0f\u5546\u5e97)\u5236\u5ea6\uff0c\u53ef\u5728\u5176\u4ed6\u6b50\u76df\u570b\u5bb6\u8a3b\u518aVAT\uff0c\u7121\u9700\u5fb7\u570b\u4ee3\u7406\u4eba\uff0c\u4f46\u4ecd\u9700EORI\u865f\u9032\u884c\u9996\u6b21\u9032\u53e3\u6e05\u95dc\u3002<\/p><\/blockquote>\n<h3>\u60c5\u5883\u4e8c\uff1a\u5f9e\u53f0\u7063\u76f4\u63a5\u767c\u8ca8\u7d66\u6b50\u76df\u6d88\u8cbb\u8005<\/h3>\n<p>\u82e5\u60a8\u63a1\u7528\u300c\u53f0\u7063\u76f4\u767c\u300d\u6a21\u5f0f(\u5982\u900f\u904e\u90f5\u653f\u5c0f\u5305\u3001DHL\u3001FedEx)\uff0c\u8ca8\u7269\u672a\u9032\u5165\u6b50\u76df\u5009\u5132\uff0c\u5247\u8a3b\u518a\u9806\u5e8f\u53d6\u6c7a\u65bc\u8a02\u55ae\u91d1\u984d\uff1a<\/p>\n<ul>\n<li><strong>\u4f4e\u50f9\u503c\u8ca8\u7269(\u2264\u20ac150)<\/strong>\uff1a\u53ef\u9078\u64c7\u8a3b\u518a<strong>IOSS(\u9032\u53e3\u4e00\u7ad9\u5f0f\u5546\u5e97)<\/strong>\uff0c\u514d\u9664\u9032\u53e3VAT\uff0c\u52a0\u5feb\u6e05\u95dc\u901f\u5ea6\u3002IOSS\u8a3b\u518a\u5f8c\u6703\u81ea\u52d5\u7372\u5f97EORI\u865f(\u683c\u5f0f: IM + 12\u4f4d\u6578\u5b57)<\/li>\n<li><strong>\u9ad8\u50f9\u503c\u8ca8\u7269(&gt;\u20ac150)<\/strong>\uff1a\u9700\u5728\u9032\u53e3\u6642\u7e73\u7d0d\u95dc\u7a05\u8207\u9032\u53e3VAT\u3002\u82e5\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\uff0c\u9700\u8a3b\u518a\u5fb7\u570bVAT\u7a05\u865f\uff1b\u540c\u6642\u9700\u7533\u8acbEORI\u865f\u7528\u65bc\u6d77\u95dc\u6e05\u95dc<\/li>\n<\/ul>\n<h3>\u60c5\u5883\u4e09\uff1a\u50c5\u9032\u884cB2B\u6279\u767c\u4ea4\u6613<\/h3>\n<p>\u82e5\u60a8\u50c5\u5411\u6b50\u76df\u4f01\u696d\u6279\u767c\u5546\u54c1\uff0c\u4e0d\u6d89\u53caB2C\u96f6\u552e\uff0c\u5247\uff1a<\/p>\n<ul>\n<li><strong>\u5fc5\u9808\u7533\u8acbEORI\u865f<\/strong>\uff1a\u7528\u65bc\u9032\u53e3\u6e05\u95dc\u8207\u95dc\u7a05\u7e73\u7d0d<\/li>\n<li><strong>\u8996\u4ea4\u6613\u7d50\u69cb\u6c7a\u5b9aVAT\u8a3b\u518a<\/strong>\uff1a\u82e5\u63a1\u7528DDP(Delivered Duty Paid)\u689d\u6b3e\uff0c\u60a8\u9700\u8a3b\u518a\u5fb7\u570bVAT\u4e26\u7e73\u7d0d\u9032\u53e3VAT\uff1b\u82e5\u63a1\u7528DAP(Delivered At Place)\u689d\u6b3e\uff0c\u7531\u6b50\u76df\u8cb7\u5bb6\u81ea\u884c\u8655\u7406\u9032\u53e3VAT\uff0c\u60a8\u7121\u9700\u8a3b\u518aVAT<\/li>\n<\/ul>\n<h2>\u5fb7\u570bVAT\u8207EORI\u865f\u7684\u8a3b\u518a\u6d41\u7a0b\u5dee\u7570<\/h2>\n<h3>\u5fb7\u570bVAT\u8a3b\u518a\u6d41\u7a0b<\/h3>\n<ol>\n<li><strong>\u6e96\u5099\u6587\u4ef6<\/strong>\uff1a\u516c\u53f8\u8a3b\u518a\u8b49\u660e\u3001\u8ca0\u8cac\u4eba\u8b77\u7167\u3001\u53f0\u7063\u7a05\u7c4d\u8b49\u660e\u3001\u9810\u4f30\u92b7\u552e\u984d\u7b49<\/li>\n<li><strong>\u59d4\u8a17\u5fb7\u570b\u7a05\u52d9\u4ee3\u8868<\/strong>\uff1a\u975e\u6b50\u76df\u4f01\u696d\u5fc5\u9808\u59d4\u8a17\u672c\u5730Fiscal Representative<\/li>\n<li><strong>\u5411Finanzamt\u63d0\u4ea4\u7533\u8acb<\/strong>\uff1a\u7531\u7a05\u52d9\u4ee3\u8868\u5354\u52a9\u905e\u4ea4\u7533\u8acb\u8868(Fragebogen zur steuerlichen Erfassung)<\/li>\n<li><strong>\u7b49\u5f85\u6838\u767c\u7a05\u865f<\/strong>\uff1a\u7d044-8\u9031\uff0c\u7372\u5f97DE\u958b\u982d\u76849\u4f4d\u6578VAT\u7a05\u865f<\/li>\n<li><strong>\u5411Amazon\u63d0\u4ea4\u9a57\u8b49<\/strong>\uff1a\u5728\u8ce3\u5bb6\u4e2d\u5fc3\u4e0a\u50b3VAT\u7a05\u865f\u8207\u7a05\u52d9\u8b49\u660e\u6587\u4ef6<\/li>\n<\/ol>\n<blockquote><p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>: \u82e5\u9078\u64c7OSS\u5236\u5ea6\uff0c\u53ef\u5728\u6ce2\u862d\u3001\u8377\u862d\u7b49\u570b\u5bb6\u8a3b\u518aVAT(\u7121\u9700\u672c\u5730\u4ee3\u7406\u4eba)\uff0c\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u6b50\u76df27\u570b\u7684\u92b7\u552eVAT\uff0c\u7bc0\u7701\u4ee3\u7406\u8cbb\u7528\u3002\u4f46\u9996\u6b21\u9032\u53e3\u6e05\u95dc\u4ecd\u9700EORI\u865f\u3002<\/p><\/blockquote>\n<h3>EORI\u865f\u7533\u8acb\u6d41\u7a0b<\/h3>\n<ol>\n<li><strong>\u7dda\u4e0a\u7533\u8acb<\/strong>: Through<a href=\"https:\/\/www.zoll.de\/DE\/Fachthemen\/Zoelle\/EORI-Nummer\/eori-nummer_node.html\" target=\"_blank\" rel=\"noopener\">\u5fb7\u570b\u6d77\u95dc\u5b98\u7db2<\/a>\u586b\u5beb\u7533\u8acb\u8868<\/li>\n<li><strong>\u63d0\u4ea4\u6587\u4ef6<\/strong>\uff1a\u516c\u53f8\u8a3b\u518a\u8b49\u660e\u3001\u8ca0\u8cac\u4eba\u8eab\u4efd\u8b49\u660e\u3001\u5546\u696d\u6d3b\u52d5\u8aaa\u660e<\/li>\n<li><strong>\u7b49\u5f85\u6838\u767c<\/strong>\uff1a\u7d041-2\u9031\uff0c\u7372\u5f97DE\u958b\u982d\u7684EORI\u865f<\/li>\n<li><strong>\u901a\u77e5\u7269\u6d41\u5546<\/strong>\uff1a\u5c07EORI\u865f\u63d0\u4f9b\u7d66DHL\u3001FedEx\u7b49\u570b\u969b\u7269\u6d41\u5546\uff0c\u7528\u65bc\u6e05\u95dc\u7533\u5831<\/li>\n<\/ol>\n<p>EORI\u865f\u7533\u8acb\u514d\u8cbb\uff0c\u4e14\u7121\u9700\u59d4\u8a17\u4ee3\u7406\u4eba\uff0c\u76f8\u5c0d\u7c21\u55ae\u5feb\u901f\u3002<\/p>\n<h2>\u5e38\u898b\u932f\u8aa4\u8207\u5408\u898f\u7d05\u7dda<\/h2>\n<h3>\u932f\u8aa4\u4e00\uff1a\u8aa4\u4ee5\u70baVAT\u7a05\u865f\u53ef\u7528\u65bc\u6d77\u95dc\u6e05\u95dc<\/h3>\n<p>**VAT\u7a05\u865f\u50c5\u7528\u65bc\u92b7\u552e\u7a05\u7533\u5831\uff0c\u4e0d\u80fd\u7528\u65bc\u6d77\u95dc\u9032\u51fa\u53e3\u6e05\u95dc\u3002**\u82e5\u5728\u6e05\u95dc\u6642\u50c5\u63d0\u4f9bVAT\u7a05\u865f\u800c\u7121EORI\u865f\uff0c\u8ca8\u7269\u5c07\u88ab\u6d77\u95dc\u6263\u62bc\uff0c\u7522\u751f\u5009\u5132\u8cbb\u7528\u8207\u5ef6\u9072\u4ea4\u8ca8\u98a8\u96aa\u3002<\/p>\n<h3>\u932f\u8aa4\u4e8c\uff1a\u672a\u5728\u5165\u5009\u524d\u8a3b\u518aVAT\u7a05\u865f<\/h3>\n<p>\u82e5\u4f7f\u7528Amazon FBA\uff0c<strong>\u5fc5\u9808\u5728\u8ca8\u7269\u5165\u5009\u524d\u6216\u5165\u5009\u5f8c30\u5929\u5167\u5b8c\u6210VAT\u8a3b\u518a<\/strong>\u3002\u5ef6\u9072\u8a3b\u518a\u53ef\u80fd\u5c0e\u81f4Amazon\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u3001\u6263\u6b3e\u4ee3\u7e73VAT\uff0c\u751a\u81f3\u8ffd\u6eaf\u88dc\u7e73\u904e\u5f80\u92b7\u552e\u7684VAT\u8207\u7f70\u6b3e\u3002<\/p>\n<h3>\u932f\u8aa4\u4e09\uff1aIOSS\u8207EORI\u865f\u6df7\u6dc6<\/h3>\n<p>IOSS\u8a3b\u518a\u5f8c\u6703\u7372\u5f97\u7279\u6b8a\u683c\u5f0f\u7684EORI\u865f(IM\u958b\u982d)\uff0c<strong>\u50c5\u9069\u7528\u65bc\u4f4e\u50f9\u503c\u8ca8\u7269(\u2264\u20ac150)\u7684\u9032\u53e3\u6e05\u95dc<\/strong>\u3002\u82e5\u8a02\u55ae\u91d1\u984d\u8d85\u904e\u20ac150\uff0c\u9700\u53e6\u5916\u7533\u8acb\u6a19\u6e96EORI\u865f(DE\u958b\u982d)\uff0c\u4e0d\u80fd\u4f7f\u7528IOSS\u7684EORI\u865f\u3002<\/p>\n<p>According to<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/ioss_en\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df<\/a>\u898f\u5b9a\uff0cIOSS\u5236\u5ea6\u5141\u8a31\u8ce3\u5bb6\u5728\u9032\u53e3\u6642\u9810\u5148\u7e73\u7d0dVAT\uff0c\u6d88\u8cbb\u8005\u7121\u9700\u5728\u6536\u8ca8\u6642\u652f\u4ed8\u984d\u5916\u7a05\u91d1\uff0c\u4f46\u50c5\u9069\u7528\u65bc\u4f4e\u50f9\u503c\u8ca8\u7269\u3002<\/p>\n<h2>Conclusion<\/h2>\n<ul>\n<li><strong>\u5fb7\u570bVAT\u7a05\u865f\u7528\u65bc\u92b7\u552e\u7a05\u7533\u5831\u8207\u7e73\u7d0d<\/strong>\uff0cEORI\u865f\u7528\u65bc\u6d77\u95dc\u9032\u51fa\u53e3\u6e05\u95dc\uff0c\u5169\u8005\u7528\u9014\u5b8c\u5168\u4e0d\u540c\uff0c\u4e0d\u53ef\u4e92\u76f8\u66ff\u4ee3<\/li>\n<li><strong>\u4f7f\u7528Amazon FBA\u6216\u6b50\u76df\u672c\u5730\u5009\u5132<\/strong>\uff0c\u5fc5\u9808\u512a\u5148\u7533\u8acbEORI\u865f(\u9996\u6b21\u9032\u53e3\u6e05\u95dc)\uff0c\u518d\u8a3b\u518a\u5fb7\u570bVAT\u7a05\u865f(\u5165\u5009\u524d\u6216\u5165\u5009\u5f8c30\u5929\u5167)<\/li>\n<li><strong>\u5f9e\u53f0\u7063\u76f4\u63a5\u767c\u8ca8<\/strong>\uff0c\u4f4e\u50f9\u503c\u8ca8\u7269(\u2264\u20ac150)\u53ef\u9078\u64c7IOSS(\u81ea\u52d5\u7372\u5f97EORI\u865f)\uff0c\u9ad8\u50f9\u503c\u8ca8\u7269\u9700\u7533\u8acbEORI\u865f\u4e26\u8996\u92b7\u552e\u984d\u8a3b\u518aVAT<\/li>\n<li><strong>\u50c5\u9032\u884cB2B\u6279\u767c<\/strong>\uff0c\u5fc5\u9808\u7533\u8acbEORI\u865f\uff0c\u8996\u4ea4\u6613\u689d\u6b3e(DDP\/DAP)\u6c7a\u5b9a\u662f\u5426\u8a3b\u518aVAT<\/li>\n<li><strong>\u5e38\u898b\u932f\u8aa4\u5305\u62ec<\/strong>\uff1a\u8aa4\u4ee5\u70baVAT\u53ef\u7528\u65bc\u6e05\u95dc\u3001\u672a\u5728\u5165\u5009\u524d\u8a3b\u518aVAT\u3001IOSS\u8207EORI\u865f\u6df7\u6dc6<\/li>\n<\/ul>\n<p>\u82e5\u5c0d\u5fb7\u570bVAT\u8207EORI\u865f\u8a3b\u518a\u4ecd\u6709\u7591\u554f\uff0c\u6b61\u8fce\u53c3\u8003<a href=\"https:\/\/greenoo.tw\/en\/\" target=\"_blank\" rel=\"noopener\">Green Circle Official Website<\/a>\u7684\u5c08\u696d\u9867\u554f\u670d\u52d9\u3002<\/p>\n<hr \/>\n<h2>Frequently Asked Questions<\/h2>\n<h3>Q1: \u5fb7\u570bVAT\u548cEORI\u865f\u53ef\u4ee5\u540c\u6642\u7533\u8acb\u55ce\uff1f<\/h3>\n<p>\u53ef\u4ee5\uff0c\u4f46\u5efa\u8b70\u6839\u64da\u5546\u696d\u6a21\u5f0f\u6c7a\u5b9a\u512a\u5148\u9806\u5e8f\u3002\u82e5\u4f7f\u7528FBA\u5009\u5132\uff0c\u61c9\u5148\u7533\u8acbEORI\u865f(\u7528\u65bc\u9996\u6b21\u9032\u53e3\u6e05\u95dc)\uff0c\u518d\u8a3b\u518aVAT\u7a05\u865f(\u7528\u65bc\u92b7\u552e\u7a05\u7533\u5831)\u3002\u82e5\u50c5\u9032\u884c\u53f0\u7063\u76f4\u767c\u4f4e\u50f9\u503c\u8ca8\u7269\uff0c\u53ef\u9078\u64c7IOSS(\u81ea\u52d5\u7372\u5f97EORI\u865f)\uff0c\u7121\u9700\u53e6\u5916\u8a3b\u518aVAT\u3002<\/p>\n<h3>Q2: \u6211\u5df2\u7d93\u6709\u5fb7\u570bVAT\u7a05\u865f\uff0c\u9084\u9700\u8981\u7533\u8acbEORI\u865f\u55ce\uff1f<\/h3>\n<p>\u82e5\u60a8\u5f9e\u53f0\u7063\u9032\u53e3\u8ca8\u7269\u5230\u5fb7\u570b\uff0c\u5fc5\u9808\u7533\u8acbEORI\u865f\u9032\u884c\u6d77\u95dc\u6e05\u95dc\u3002VAT\u7a05\u865f\u50c5\u7528\u65bc\u92b7\u552e\u7a05\u7533\u5831\uff0c\u4e0d\u80fd\u7528\u65bc\u9032\u51fa\u53e3\u6e05\u95dc\u3002\u82e5\u4f7f\u7528FBA\uff0c\u9996\u6b21\u5c07\u8ca8\u7269\u904b\u5165\u5fb7\u570b\u6642\u9700\u63d0\u4f9bEORI\u865f\u7d66\u7269\u6d41\u5546\u3002<\/p>\n<h3>Q3: IOSS\u8a3b\u518a\u5f8c\u7372\u5f97\u7684EORI\u865f\u53ef\u4ee5\u7528\u65bc\u6240\u6709\u9032\u53e3\u55ce\uff1f<\/h3>\n<p>\u4e0d\u53ef\u4ee5\u3002IOSS\u7684EORI\u865f(IM\u958b\u982d)\u50c5\u9069\u7528\u65bc\u4f4e\u50f9\u503c\u8ca8\u7269(\u2264\u20ac150)\u7684\u9032\u53e3\u6e05\u95dc\u3002\u82e5\u8a02\u55ae\u91d1\u984d\u8d85\u904e\u20ac150\uff0c\u9700\u53e6\u5916\u7533\u8acb\u6a19\u6e96EORI\u865f(DE\u958b\u982d)\u3002\u4e14IOSS\u50c5\u9069\u7528\u65bcB2C\u9060\u8ddd\u92b7\u552e\uff0c\u4e0d\u9069\u7528\u65bcB2B\u4ea4\u6613\u6216\u672c\u5730\u5009\u5132\u3002<\/p>\n<h3>Q4: EORI\u865f\u7533\u8acb\u8981\u82b1\u591a\u5c11\u9322\uff1f<\/h3>\n<p>EORI\u865f\u7533\u8acb\u5b8c\u5168\u514d\u8cbb\uff0c\u4e14\u7121\u9700\u59d4\u8a17\u4ee3\u7406\u4eba\u3002\u53ef\u900f\u904e\u5fb7\u570b\u6d77\u95dc\u5b98\u7db2\u7dda\u4e0a\u7533\u8acb\uff0c\u7d041-2\u9031\u6838\u767c\u3002\u76f8\u8f03\u4e4b\u4e0b\uff0c\u5fb7\u570bVAT\u8a3b\u518a\u9700\u59d4\u8a17\u672c\u5730\u7a05\u52d9\u4ee3\u8868\uff0c\u4ee3\u7406\u8cbb\u7528\u7d04\u20ac800-2,000\/\u5e74\u3002<\/p>\n<h3>Q5: \u6c92\u6709EORI\u865f\u6703\u600e\u6a23\uff1f<\/h3>\n<p>\u82e5\u5f9e\u53f0\u7063\u9032\u53e3\u8ca8\u7269\u5230\u6b50\u76df\u6642\u672a\u63d0\u4f9bEORI\u865f\uff0c\u8ca8\u7269\u5c07\u88ab\u6d77\u95dc\u6263\u62bc\uff0c\u7121\u6cd5\u5b8c\u6210\u6e05\u95dc\u3002\u9019\u6703\u5c0e\u81f4\u5009\u5132\u8cbb\u7528\u7d2f\u7a4d\u3001\u4ea4\u8ca8\u5ef6\u9072\u3001\u5ba2\u6236\u6295\u8a34\uff0c\u751a\u81f3\u88abAmazon\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u3002\u56b4\u91cd\u6642\u6d77\u95dc\u53ef\u80fd\u92b7\u6bc0\u8ca8\u7269\u6216\u8ffd\u7e73\u95dc\u7a05\u8207\u7f70\u6b3e\u3002<\/p>\n<h3>Q6: \u5fb7\u570bVAT\u8a3b\u518a\u9700\u8981\u591a\u4e45\uff1f<\/h3>\n<p>\u5fb7\u570bVAT\u8a3b\u518a\u7d044-8\u9031\uff0c\u9700\u59d4\u8a17\u5fb7\u570b\u672c\u5730\u7a05\u52d9\u4ee3\u8868(Fiscal Representative)\u5354\u52a9\u905e\u4ea4\u7533\u8acb\u3002\u82e5\u9078\u64c7OSS\u5236\u5ea6\uff0c\u53ef\u5728\u6ce2\u862d\u3001\u8377\u862d\u7b49\u570b\u5bb6\u8a3b\u518a(\u7d042-4\u9031)\uff0c\u7121\u9700\u5fb7\u570b\u4ee3\u7406\u4eba\uff0c\u4f46\u9996\u6b21\u9032\u53e3\u6e05\u95dc\u4ecd\u9700EORI\u865f\u3002<\/p>\n<h3>Q7: \u4e00\u500bEORI\u865f\u53ef\u4ee5\u5728\u6240\u6709\u6b50\u76df\u570b\u5bb6\u4f7f\u7528\u55ce\uff1f<\/h3>\n<p>\u662f\u7684\u3002EORI\u865f\u5728\u4efb\u4e00\u6b50\u76df\u6210\u54e1\u570b\u8a3b\u518a\u5f8c\uff0c\u5373\u53ef\u5728\u5168\u6b50\u76df27\u570b\u4f7f\u7528\u3002\u4f8b\u5982\u5728\u5fb7\u570b\u7533\u8acb\u7684EORI\u865f\uff0c\u53ef\u7528\u65bc\u6cd5\u570b\u3001\u8377\u862d\u3001\u6ce2\u862d\u7b49\u6240\u6709\u6b50\u76df\u570b\u5bb6\u7684\u6d77\u95dc\u6e05\u95dc\uff0c\u7121\u9700\u91cd\u8907\u7533\u8acb\u3002<\/p>\n<h3>Q8: Amazon\u8981\u6c42\u7684\u662fVAT\u7a05\u865f\u9084\u662fEORI\u865f\uff1f<\/h3>\n<p>Amazon\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9bVAT\u7a05\u865f\u9032\u884c\u7a05\u52d9\u5408\u898f\u9a57\u8b49\uff0c\u7528\u65bc\u92b7\u552e\u7a05\u7533\u5831\u8207\u7e73\u7d0d\u3002EORI\u865f\u4e3b\u8981\u7528\u65bc\u6d77\u95dc\u6e05\u95dc\uff0cAmazon\u5e73\u53f0\u672c\u8eab\u4e0d\u8981\u6c42\u63d0\u4ea4\uff0c\u4f46\u60a8\u7684\u7269\u6d41\u5546(\u5982DHL\u3001FedEx)\u5728\u9032\u53e3\u6e05\u95dc\u6642\u9700\u8981EORI\u865f\u3002<\/p>\n<hr \/>\n<h2>\u5b98\u65b9\u53c3\u8003\u8cc7\u6599<\/h2>\n<p>\u672c\u6587\u5f15\u7528\u4ee5\u4e0b\u5b98\u65b9\u6b0a\u5a01\u4f86\u6e90\uff0c\u78ba\u4fdd\u8cc7\u8a0a\u6e96\u78ba\u6027\uff1a<\/p>\n<ol>\n<li><strong>\u5fb7\u570b\u806f\u90a6\u8ca1\u653f\u90e8(Bundesministerium der Finanzen)<\/strong><br \/>\n<a href=\"https:\/\/www.bundesfinanzministerium.de\/Web\/EN\/Issues\/Taxation\/VAT\/vat.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.bundesfinanzministerium.de\/Web\/EN\/Issues\/Taxation\/VAT\/vat.html<\/a><br \/>\n\u5fb7\u570b\u5b98\u65b9\u7a05\u52d9\u6a5f\u95dc\uff0c\u63d0\u4f9b\u5fb7\u570bVAT\u8a3b\u518a\u7a0b\u5e8f\u3001\u7533\u5831\u8981\u6c42\u3001\u7a05\u7387\u8868\u8207Fiscal Representative\u5236\u5ea6\u8aaa\u660e\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df(EORI\u865f\u7533\u8acb\u6307\u5357)<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/customs-procedures\/general-overview\/economic-operators-registration-identification-number-eori_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/customs-procedures\/general-overview\/economic-operators-registration-identification-number-eori_en<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9EORI\u865f\u7533\u8acb\u6307\u5357\uff0c\u8aaa\u660e\u8a3b\u518a\u6d41\u7a0b\u3001\u4f7f\u7528\u7bc4\u570d\u8207\u5168\u6b50\u76df\u901a\u7528\u6027\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df(IOSS\u5236\u5ea6\u8aaa\u660e)<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/ioss_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/ioss_en<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9IOSS\u5236\u5ea6\u8aaa\u660e\uff0c\u5305\u542b\u4f4e\u50f9\u503c\u8ca8\u7269\u9032\u53e3VAT\u7c21\u5316\u7533\u5831\u6d41\u7a0b\u3001EORI\u865f\u81ea\u52d5\u6838\u767c\u8207\u9069\u7528\u7bc4\u570d\u3002<\/li>\n<\/ol>\n<hr \/>\n<h2>\u5ef6\u4f38\u95b1\u8b80<\/h2>\n<p>\u60f3\u66f4\u6df1\u5165\u4e86\u89e3\u6b50\u76dfVAT\u7a05\u52d9\u5408\u898f\uff1f\u63a8\u85a6\u60a8\u95b1\u8b80\uff1a<\/p>\n<ul>\n<li><a href=\"https:\/\/greenoo.tw\/en\/taiwan-seller-factory-eu-vat-registration-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u53f0\u7063\u8ce3\u5bb6\u8207\u5916\u8cbf\u5de5\u5ee0\u662f\u5426\u4e00\u5b9a\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff1f\u5b8c\u6574\u5224\u65b7\u6307\u5357\uff082026\uff09<\/a><\/li>\n<li><a href=\"https:\/\/greenoo.tw\/en\/eu-vat-system-import-warehouse-cross-border-sales-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u5236\u5ea6\u5b8c\u6574\u89e3\u6790\uff1a\u9032\u53e3\u3001\u5009\u5132\u3001\u8de8\u5883\u92b7\u552e\u5982\u4f55\u5224\u5b9a\uff1f<\/a><\/li>\n<li><a href=\"https:\/\/greenoo.tw\/en\/eu-vat-roles-legal-responsibilities-seller-factory-platform-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u7684\u89d2\u8272\u8207\u6cd5\u5f8b\u8cac\u4efb\uff1a\u8ce3\u5bb6\u3001\u5de5\u5ee0\u3001\u5e73\u53f0\u8ab0\u8981\u8ca0\u8cac\uff1f<\/a><\/li>\n<li><a href=\"https:\/\/greenoo.tw\/en\/eu-vat-practical-guide-filing-audit-penalty-risk-remedy-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u5be6\u52d9\u5168\u6307\u5357\uff1a\u7533\u5831\u3001\u7a3d\u67e5\u3001\u88dc\u7a05\u8207\u98a8\u96aa\u88dc\u6551<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u5fb7\u570bVAT\u548cEORI\u865f\u662f\u5169\u500b\u5b8c\u5168\u4e0d\u540c\u7684\u7a05\u865f\u7cfb\u7d71 **\u5fb7\u570bVAT\u548cEORI\u865f\u96d6\u7136\u90fd\u662f\u8de8\u5883\u96fb\u5546\u5fc5\u5099\u7684\u7a05\u865f\uff0c\u4f46\u7528\u9014\u5b8c [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[46],"tags":[],"class_list":["post-13263","post","type-post","status-publish","format-standard","hentry","category-46"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/13263"}],"collection":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/comments?post=13263"}],"version-history":[{"count":5,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/13263\/revisions"}],"predecessor-version":[{"id":20444,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/13263\/revisions\/20444"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/media?parent=13263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/categories?post=13263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/tags?post=13263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}