{"id":19957,"date":"2026-01-23T22:22:09","date_gmt":"2026-01-23T14:22:09","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19957"},"modified":"2026-01-23T22:28:11","modified_gmt":"2026-01-23T14:28:11","slug":"eu-vat-impact-cash-flow-cross-border-ecommerce-payment-refund-guide-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/en\/eu-vat-impact-cash-flow-cross-border-ecommerce-payment-refund-guide-2026\/","title":{"rendered":"\u6b50\u76dfVAT\u662f\u5426\u5f71\u97ff\u91d1\u6d41\uff1f\u8de8\u5883\u96fb\u5546\u6536\u6b3e\u3001\u9000\u7a05\u8207\u8cc7\u91d1\u8abf\u5ea6\u5b8c\u6574\u89e3\u6790\uff082026\uff09"},"content":{"rendered":"<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19958\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-impact-cash-flow-cross-border-ecommerce-guide-2026.png\" alt=\"\u6b50\u76dfVAT\u91d1\u6d41\u5f71\u97ff\u5b8c\u6574\u6307\u5357\u5c01\u9762\uff0c\u986f\u793a\u8de8\u5883\u96fb\u5546\u6536\u6b3e\u3001\u9000\u7a05\u8207\u8cc7\u91d1\u8abf\u5ea6\u76842026\u6700\u65b0\u898f\u5b9a\uff0c\u5c08\u696d\u5546\u52d9\u914d\u8272\u8a2d\u8a08\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-impact-cash-flow-cross-border-ecommerce-guide-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-impact-cash-flow-cross-border-ecommerce-guide-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-impact-cash-flow-cross-border-ecommerce-guide-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-impact-cash-flow-cross-border-ecommerce-guide-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-impact-cash-flow-cross-border-ecommerce-guide-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2>\u6b50\u76dfVAT\u76f4\u63a5\u5f71\u97ff\u8de8\u5883\u96fb\u5546\u91d1\u6d41\u76844\u5927\u74b0\u7bc0<\/h2>\n<p>**\u662f\u7684\uff0c\u6b50\u76dfVAT\u6703\u76f4\u63a5\u5f71\u97ff\u8de8\u5883\u96fb\u5546\u7684\u91d1\u6d41\u3002**\u4e3b\u8981\u5f71\u97ff\u5305\u62ec\uff1a(1)\u92b7\u552e\u50f9\u683c\u5fc5\u9808\u542b\u7a05\uff0c\u58d3\u7e2e\u5229\u6f64\u7a7a\u9593 (2)\u9032\u53e3VAT\u9700\u5148\u588a\u4ed8\u518d\u7533\u8acb\u9000\u7a05\uff0c\u9020\u6210\u73fe\u91d1\u6d41\u58d3\u529b (3)\u5e73\u53f0\u4ee3\u6263\u4ee3\u7e73VAT\uff0c\u5f71\u97ff\u5be6\u969b\u6536\u6b3e\u91d1\u984d (4)\u9000\u7a05\u9031\u671f\u9577\u90541-3\u500b\u6708\uff0c\u8cc7\u91d1\u8abf\u5ea6\u56f0\u96e3\u3002\u82e5\u672a\u59a5\u5584\u898f\u5283\uff0c\u53ef\u80fd\u5c0e\u81f4\u8cc7\u91d1\u5361\u95dc\u3001\u7121\u6cd5\u6b63\u5e38\u71df\u904b\uff0c\u751a\u81f3\u88ab\u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73\u7f70\u6b3e\u3002<\/p>\n<p>According to<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02006L0112-20200101\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u589e\u503c\u7a05\u6307\u4ee42006\/112\/EC<\/a>\uff0c\u6240\u6709\u5728\u6b50\u76df\u92b7\u552e\u5546\u54c1\u7684\u4f01\u696d\u5fc5\u9808\u5728\u92b7\u552e\u50f9\u683c\u4e2d\u5305\u542bVAT\uff0c\u4e26\u6309\u671f\u5411\u7a05\u52d9\u6a5f\u95dc\u7e73\u7d0d\u3002\u9019\u76f4\u63a5\u6539\u8b8a\u4e86\u8de8\u5883\u96fb\u5546\u7684\u5b9a\u50f9\u7b56\u7565\u3001\u6536\u6b3e\u65b9\u5f0f\u8207\u8cc7\u91d1\u9031\u8f49\u6a21\u5f0f\u3002<\/p>\n<h2>\u70ba\u4f55\u6b50\u76dfVAT\u6703\u5f71\u97ff\u91d1\u6d41\uff1f\u6838\u5fc3\u6a5f\u5236\u89e3\u6790<\/h2>\n<p>\u6b50\u76dfVAT\u662f\u300c\u9593\u63a5\u7a05\u300d\uff0c\u7531\u8ce3\u5bb6\u5411\u6d88\u8cbb\u8005\u6536\u53d6\u5f8c\u4ee3\u7e73\u7d66\u7a05\u52d9\u6a5f\u95dc\u3002\u9019\u7a2e\u300c\u5148\u6536\u5f8c\u7e73\u300d\u7684\u6a5f\u5236\uff0c\u5c0e\u81f4\u8cc7\u91d1\u5728\u8ce3\u5bb6\u3001\u6d88\u8cbb\u8005\u3001\u7a05\u52d9\u6a5f\u95dc\u4e4b\u9593\u6d41\u8f49\uff0c\u7522\u751f\u4ee5\u4e0b\u91d1\u6d41\u5f71\u97ff\uff1a<\/p>\n<h3>\u92b7\u552e\u50f9\u683c\u542b\u7a05\uff1a\u58d3\u7e2e\u5229\u6f64\u7a7a\u9593<\/h3>\n<p>\u6b50\u76dfB2C\u92b7\u552e\u50f9\u683c\u5fc5\u9808\u5305\u542bVAT(\u542b\u7a05\u50f9)\u3002\u4f8b\u5982\uff1a\u5546\u54c1\u6210\u672c\u20ac50\uff0c\u82e5\u9069\u7528\u5fb7\u570b\u6a19\u6e96\u7a05\u738719%\uff0c\u542b\u7a05\u552e\u50f9\u70ba\u20ac59.50(\u20ac50\u00d71.19)\u3002\u8ce3\u5bb6\u5be6\u969b\u6536\u5230\u20ac59.50\uff0c\u4f46\u9700\u7e73\u7d0d\u20ac9.50\u7d66\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc\uff0c\u5be6\u969b\u6536\u5165\u50c5\u20ac50\u3002<\/p>\n<p><strong>Common Misconceptions<\/strong>\uff1a\u8a31\u591a\u53f0\u7063\u8ce3\u5bb6\u8aa4\u4ee5\u70ba\u53ef\u300c\u5148\u6536\u4e0d\u542b\u7a05\u50f9\u683c\uff0c\u518d\u5411\u6d88\u8cbb\u8005\u52a0\u6536VAT\u300d\u3002\u5be6\u52d9\u4e0a\uff0c\u6b50\u76df\u6d88\u8cbb\u8005\u770b\u5230\u7684\u50f9\u683c\u5fc5\u9808\u662f\u542b\u7a05\u50f9\uff0c\u82e5\u5b9a\u50f9\u7b56\u7565\u932f\u8aa4\uff0c\u53ef\u80fd\u5c0e\u81f4\u8667\u640d\u6216\u6d88\u8cbb\u8005\u6295\u8a34\u3002<\/p>\n<h3>\u9032\u53e3VAT\u588a\u4ed8\uff1a\u9020\u6210\u73fe\u91d1\u6d41\u58d3\u529b<\/h3>\n<p>\u5f9e\u53f0\u7063\u51fa\u53e3\u5230\u6b50\u76df\u7684\u8ca8\u7269\uff0c\u5728\u6d77\u95dc\u6e05\u95dc\u6642\u9700\u7e73\u7d0d<strong>\u9032\u53e3VAT<\/strong>(Import VAT)\u3002\u4f8b\u5982\uff1a\u8ca8\u7269CIF\u50f9\u503c\u20ac10,000\uff0c\u5fb7\u570b\u9032\u53e3VAT\u70ba\u20ac1,900(19%)\u3002\u8ce3\u5bb6\u9700\u5148\u588a\u4ed8\u20ac1,900\uff0c\u5f85\u4e0b\u6b21VAT\u7533\u5831\u6642\u624d\u80fd\u62b5\u6263\u6216\u9000\u7a05\u3002<\/p>\n<p><strong>\u8cc7\u91d1\u58d3\u529b<\/strong>\uff1a\u82e5\u6bcf\u6708\u9032\u53e310\u6279\u8ca8\u7269\uff0c\u6bcf\u6279\u588a\u4ed8\u20ac1,900\uff0c\u7e3d\u8a08\u9700\u588a\u4ed8\u20ac19,000\u3002\u82e5\u9000\u7a05\u9031\u671f\u70ba2\u500b\u6708\uff0c\u8ce3\u5bb6\u9700\u6e96\u5099\u81f3\u5c11\u20ac38,000\u7684\u6d41\u52d5\u8cc7\u91d1\uff0c\u5426\u5247\u53ef\u80fd\u9762\u81e8\u8cc7\u91d1\u65b7\u93c8\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<\/a>\u898f\u5b9a\uff0c\u9032\u53e3VAT\u53ef\u5728\u4e0b\u6b21VAT\u7533\u5831\u6642\u4f5c\u70ba\u300c\u9032\u9805\u7a05\u984d\u300d(Input VAT)\u62b5\u6263\uff0c\u4f46\u9700\u4fdd\u7559\u5b8c\u6574\u7684\u6d77\u95dc\u6587\u4ef6\u8207\u9032\u53e3\u589e\u503c\u7a05\u7e73\u6b3e\u8b49\u660e\u3002<\/p>\n<hr \/>\n<h3>\u57162: \u6b50\u76dfVAT\u91d1\u6d41\u5faa\u74b0\u5716<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19959\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-cash-flow-circulation-diagram-2026.png\" alt=\"\u6b50\u76dfVAT\u91d1\u6d41\u5faa\u74b0\u5716\uff0c\u986f\u793a\u5f9e\u6d88\u8cbb\u8005\u4ed8\u6b3e\u5230\u8ce3\u5bb6\u6536\u6b3e\u3001\u7e73\u7d0dVAT\u3001\u9000\u7a05\u7684\u5b8c\u6574\u6d41\u7a0b\u8207\u6642\u9593\u8ef8\uff0c\u6a19\u8a3b\u8cc7\u91d1\u58d3\u529b\u671f\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-cash-flow-circulation-diagram-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-cash-flow-circulation-diagram-2026-768x429.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-cash-flow-circulation-diagram-2026-1536x857.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-cash-flow-circulation-diagram-2026-2048x1143.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-cash-flow-circulation-diagram-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<hr \/>\n<h3>\u5e73\u53f0\u4ee3\u6263\u4ee3\u7e73VAT\uff1a\u5f71\u97ff\u5be6\u969b\u6536\u6b3e<\/h3>\n<p>Amazon\u3001eBay\u7b49\u96fb\u5546\u5e73\u53f0\u5728\u90e8\u5206\u60c5\u6cc1\u4e0b\u6703<strong>\u4ee3\u6263\u4ee3\u7e73VAT<\/strong>(Marketplace Facilitator\u898f\u5247)\u3002\u4f8b\u5982\uff1a\u8ce3\u5bb6\u5728Amazon\u5fb7\u570b\u7ad9\u92b7\u552e\u20ac100\u5546\u54c1(\u542b\u7a05)\uff0cAmazon\u53ef\u80fd\u76f4\u63a5\u6263\u9664\u20ac16(19% VAT)\u5f8c\uff0c\u50c5\u652f\u4ed8\u20ac84\u7d66\u8ce3\u5bb6\u3002<\/p>\n<p><strong>\u5be6\u52d9\u5f71\u97ff<\/strong>::<\/p>\n<ul>\n<li>\u8ce3\u5bb6\u5be6\u969b\u6536\u6b3e\u6e1b\u5c11\uff0c\u9700\u91cd\u65b0\u8a08\u7b97\u5229\u6f64\u7387<\/li>\n<li>\u82e5\u5e73\u53f0\u4ee3\u7e73VAT\uff0c\u8ce3\u5bb6\u7121\u9700\u81ea\u884c\u7533\u5831\u8a72\u7b46\u92b7\u552e\u7684VAT<\/li>\n<li>\u9700\u78ba\u8a8d\u5e73\u53f0\u662f\u5426\u63d0\u4f9bVAT\u4ee3\u7e73\u8b49\u660e\uff0c\u907f\u514d\u91cd\u8907\u7e73\u7a05<\/li>\n<\/ul>\n<p>According to<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/vat-e-commerce_en\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u59d4\u54e1\u67032021 VAT e-commerce package<\/a>\uff0c\u96fb\u5546\u5e73\u53f0\u5728\u7279\u5b9a\u689d\u4ef6\u4e0b\u88ab\u8996\u70ba\u300c\u63a8\u5b9a\u4f9b\u61c9\u5546\u300d(deemed supplier)\uff0c\u9700\u4ee3\u8ce3\u5bb6\u6536\u53d6\u4e26\u7e73\u7d0dVAT\u3002<\/p>\n<h3>\u9000\u7a05\u9031\u671f\u9577\uff1a\u8cc7\u91d1\u8abf\u5ea6\u56f0\u96e3<\/h3>\n<p>\u82e5\u8ce3\u5bb6\u7e73\u7d0d\u7684VAT(\u92b7\u9805\u7a05\u984d)\u5c0f\u65bc\u53ef\u62b5\u6263\u7684\u9032\u9805\u7a05\u984d(\u5982\u9032\u53e3VAT)\uff0c\u53ef\u5411\u7a05\u52d9\u6a5f\u95dc\u7533\u8acb\u9000\u7a05\u3002\u4f46\u9000\u7a05\u9031\u671f\u901a\u5e38\u70ba<strong>1-3\u500b\u6708<\/strong>\uff0c\u90e8\u5206\u570b\u5bb6\u751a\u81f3\u9577\u90546\u500b\u6708\u3002<\/p>\n<p><strong>\u6848\u4f8b<\/strong>\uff1a\u53f0\u7063\u8ce3\u5bb6\u5728\u5fb7\u570b\u9032\u53e3\u20ac50,000\u8ca8\u7269\uff0c\u7e73\u7d0d\u20ac9,500\u9032\u53e3VAT\u3002\u7576\u6708\u50c5\u92b7\u552e\u20ac30,000(\u542b\u7a05)\uff0c\u92b7\u9805VAT\u70ba\u20ac4,789\u3002\u53ef\u7533\u8acb\u9000\u7a05\u20ac4,711(\u20ac9,500-\u20ac4,789)\uff0c\u4f46\u9700\u7b49\u5f852-3\u500b\u6708\u624d\u80fd\u6536\u5230\u9000\u6b3e\u3002<\/p>\n<h2>\u5982\u4f55\u512a\u5316\u6b50\u76dfVAT\u91d1\u6d41\uff1f4\u5927\u5be6\u52d9\u7b56\u7565<\/h2>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u7b56\u7565<\/th>\n<th>Description<\/th>\n<th>Applicable scenarios<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u4f7f\u7528OSS\/IOSS<\/strong><\/td>\n<td>\u7c21\u5316\u7533\u5831\u6d41\u7a0b\uff0c\u6e1b\u5c11\u591a\u570bVAT\u8a3b\u518a\u6210\u672c<\/td>\n<td>\u8de8\u5883B2C\u92b7\u552e\u3001\u4f4e\u50f9\u503c\u9032\u53e3(\u2264\u20ac150)<\/td>\n<\/tr>\n<tr>\n<td><strong>\u9078\u64c7\u5ef6\u9072\u7e73\u7d0d\u9032\u53e3VAT<\/strong><\/td>\n<td>\u90e8\u5206\u570b\u5bb6\u5141\u8a31\u5ef6\u9072\u7e73\u7d0d\u9032\u53e3VAT\u81f3\u4e0b\u6b21\u7533\u5831<\/td>\n<td>\u6709\u672c\u5730VAT\u7a05\u865f\u7684\u8ce3\u5bb6<\/td>\n<\/tr>\n<tr>\n<td><strong>\u512a\u5316\u5b9a\u50f9\u7b56\u7565<\/strong><\/td>\n<td>\u63d0\u524d\u8a08\u7b97\u542b\u7a05\u50f9\u683c\uff0c\u907f\u514d\u5229\u6f64\u58d3\u7e2e<\/td>\n<td>\u6240\u6709B2C\u8ce3\u5bb6<\/td>\n<\/tr>\n<tr>\n<td><strong>\u5efa\u7acbVAT\u5c08\u7528\u5e33\u6236<\/strong><\/td>\n<td>\u5c07\u6536\u5230\u7684VAT\u55ae\u7368\u5b58\u653e\uff0c\u907f\u514d\u632a\u7528<\/td>\n<td>\u73fe\u91d1\u6d41\u7dca\u5f35\u7684\u8ce3\u5bb6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>OSS\/IOSS\u512a\u52e2<\/strong>::<\/p>\n<ul>\n<li><strong>OSS<\/strong>\uff1a\u4e00\u7ad9\u5f0f\u7533\u5831\u6b50\u76df27\u570bVAT\uff0c\u7121\u9700\u5728\u6bcf\u570b\u8a3b\u518a\uff0c\u6e1b\u5c11\u8cc7\u91d1\u5206\u6563<\/li>\n<li><strong>IOSS<\/strong>\uff1a\u9032\u53e3\u6642\u514d\u7e73\u9032\u53e3VAT\uff0c\u76f4\u63a5\u5728\u92b7\u552e\u6642\u6536\u53d6\uff0c\u907f\u514d\u588a\u4ed8\u58d3\u529b<\/li>\n<\/ul>\n<p>\u82e5\u5c0dOSS\/IOSS\u5236\u5ea6\u4e0d\u719f\u6089\uff0c\u53ef\u53c3\u8003<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>\u4e86\u89e3\u8a73\u7d30\u5224\u5b9a\u908f\u8f2f\u3002<\/p>\n<hr \/>\n<h3>\u57163: VAT\u91d1\u6d41\u512a\u5316\u7b56\u7565\u5c0d\u7167\u8868<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19960\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-cash-flow-optimization-strategies-comparison-2026.png\" alt=\"eu-vat-cash-flow-optimization-strategies-comparison-2026\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-cash-flow-optimization-strategies-comparison-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-cash-flow-optimization-strategies-comparison-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-cash-flow-optimization-strategies-comparison-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-cash-flow-optimization-strategies-comparison-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-cash-flow-optimization-strategies-comparison-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<hr \/>\n<h2>\u9700\u8981\u7279\u5225\u6ce8\u610f\u76843\u500b\u91d1\u6d41\u9677\u9631<\/h2>\n<h3>\u9677\u96311\uff1a\u8aa4\u5c07VAT\u7576\u4f5c\u71df\u6536<\/h3>\n<p>\u8a31\u591a\u8ce3\u5bb6\u8aa4\u4ee5\u70ba\u6536\u5230\u7684\u542b\u7a05\u50f9\u683c\u5168\u662f\u71df\u6536\uff0c\u672a\u9810\u7559VAT\u7e73\u7d0d\u6b3e\u9805\uff0c\u5c0e\u81f4\u7533\u5831\u6642\u8cc7\u91d1\u4e0d\u8db3\u3002<\/p>\n<blockquote><p>\u26a0\ufe0f <strong>important reminder<\/strong>: \u6536\u5230\u7684VAT\u662f\u300c\u4ee3\u6536\u6b3e\u9805\u300d\uff0c\u4e0d\u662f\u71df\u6536\u3002\u5efa\u8b70\u5c07VAT\u55ae\u7368\u5b58\u653e\u65bc\u5c08\u7528\u5e33\u6236\uff0c\u907f\u514d\u632a\u7528\u3002<\/p><\/blockquote>\n<h3>\u9677\u96312\uff1a\u5ffd\u7565\u9000\u7a05\u6642\u9593\u5dee<\/h3>\n<p>\u82e5\u5927\u91cf\u588a\u4ed8\u9032\u53e3VAT\uff0c\u537b\u672a\u8003\u616e\u9000\u7a05\u9031\u671f\uff0c\u53ef\u80fd\u5c0e\u81f4\u77ed\u671f\u8cc7\u91d1\u65b7\u93c8\u3002<\/p>\n<blockquote><p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>: \u5efa\u8b70\u6e96\u5099\u81f3\u5c113\u500b\u6708\u7684\u6d41\u52d5\u8cc7\u91d1\uff0c\u6216\u4f7f\u7528\u9280\u884cVAT\u878d\u8cc7\u670d\u52d9(\u90e8\u5206\u6b50\u76df\u570b\u5bb6\u63d0\u4f9b)\u3002<\/p><\/blockquote>\n<h3>\u9677\u96313\uff1a\u5e73\u53f0\u4ee3\u7e73VAT\u537b\u91cd\u8907\u7533\u5831<\/h3>\n<p>\u82e5\u5e73\u53f0\u5df2\u4ee3\u7e73VAT\uff0c\u8ce3\u5bb6\u4ecd\u81ea\u884c\u7533\u5831\u8a72\u7b46\u92b7\u552e\uff0c\u6703\u5c0e\u81f4\u91cd\u8907\u7e73\u7a05\u3002\u9700\u78ba\u8a8d\u5e73\u53f0\u63d0\u4f9b\u7684VAT\u5831\u8868\uff0c\u907f\u514d\u932f\u8aa4\u3002<\/p>\n<p>\u95dc\u65bc\u5e73\u53f0\u8cac\u4efb\u8207\u8ce3\u5bb6\u7fa9\u52d9\u7684\u8a73\u7d30\u8aaa\u660e\uff0c\u8acb\u53c3\u95b1<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>The<\/p>\n<h2>Conclusion<\/h2>\n<p>\u6b50\u76dfVAT\u78ba\u5be6\u6703\u5f71\u97ff\u8de8\u5883\u96fb\u5546\u91d1\u6d41\uff0c\u4e3b\u8981\u9ad4\u73fe\u5728\uff1a<\/p>\n<ul>\n<li>\u92b7\u552e\u50f9\u683c\u5fc5\u9808\u542b\u7a05\uff0c\u58d3\u7e2e\u5229\u6f64\u7a7a\u9593<\/li>\n<li>\u9032\u53e3VAT\u9700\u5148\u588a\u4ed8\uff0c\u9020\u6210\u73fe\u91d1\u6d41\u58d3\u529b<\/li>\n<li>\u5e73\u53f0\u4ee3\u6263\u4ee3\u7e73VAT\uff0c\u5f71\u97ff\u5be6\u969b\u6536\u6b3e\u91d1\u984d<\/li>\n<li>\u9000\u7a05\u9031\u671f\u9577\u90541-3\u500b\u6708\uff0c\u8cc7\u91d1\u8abf\u5ea6\u56f0\u96e3<\/li>\n<li>\u4f7f\u7528OSS\/IOSS\u3001\u5ef6\u9072\u7e73\u7d0d\u3001\u512a\u5316\u5b9a\u50f9\u3001\u5efa\u7acb\u5c08\u7528\u5e33\u6236\u53ef\u6709\u6548\u6539\u5584\u91d1\u6d41<\/li>\n<\/ul>\n<p>\u82e5\u5c0d\u6b50\u76dfVAT\u7a05\u52d9\u5408\u898f\u8207\u91d1\u6d41\u7ba1\u7406\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: \u6b50\u76dfVAT\u6703\u76f4\u63a5\u5f9e\u6211\u7684\u92b7\u552e\u6536\u5165\u4e2d\u6263\u9664\u55ce\uff1f<\/h3>\n<p>\u4e0d\u6703\u3002VAT\u662f\u5305\u542b\u5728\u92b7\u552e\u50f9\u683c\u4e2d\u5411\u6d88\u8cbb\u8005\u6536\u53d6\uff0c\u518d\u7531\u8ce3\u5bb6\u5b9a\u671f\u5411\u7a05\u52d9\u6a5f\u95dc\u7e73\u7d0d\u3002\u4f8b\u5982\u552e\u50f9\u20ac100(\u542b\u7a05)\uff0c\u5176\u4e2d\u20ac16\u662fVAT\uff0c\u20ac84\u662f\u71df\u6536\u3002\u4f46\u82e5\u4f7f\u7528Amazon\u7b49\u5e73\u53f0\uff0c\u5e73\u53f0\u53ef\u80fd\u4ee3\u6263\u4ee3\u7e73VAT\u3002<\/p>\n<h3>Q2: \u9032\u53e3VAT\u53ef\u4ee5\u9000\u7a05\u55ce\uff1f\u9700\u8981\u591a\u4e45\uff1f<\/h3>\n<p>\u53ef\u4ee5\u3002\u9032\u53e3VAT\u53ef\u5728\u4e0b\u6b21VAT\u7533\u5831\u6642\u4f5c\u70ba\u9032\u9805\u7a05\u984d\u62b5\u6263\u6216\u7533\u8acb\u9000\u7a05\u3002\u9000\u7a05\u9031\u671f\u901a\u5e38\u70ba1-3\u500b\u6708\uff0c\u90e8\u5206\u570b\u5bb6(\u5982\u5fb7\u570b\u3001\u6cd5\u570b)\u53ef\u80fd\u9577\u90546\u500b\u6708\u3002\u9700\u4fdd\u7559\u5b8c\u6574\u6d77\u95dc\u6587\u4ef6\u8207\u7e73\u6b3e\u8b49\u660e\u3002<\/p>\n<h3>Q3: \u4f7f\u7528IOSS\u53ef\u4ee5\u907f\u514d\u588a\u4ed8\u9032\u53e3VAT\u55ce\uff1f<\/h3>\n<p>\u662f\u7684\u3002IOSS(\u9032\u53e3\u4e00\u7ad9\u5f0f\u5546\u5e97)\u9069\u7528\u65bc\u5f9e\u6b50\u76df\u5883\u5916\u9032\u53e3\u4f4e\u50f9\u503c\u8ca8\u7269(\u2264\u20ac150)\u7684B2C\u92b7\u552e\u3002\u4f7f\u7528IOSS\u5f8c\uff0c\u9032\u53e3\u6642\u514d\u7e73\u9032\u53e3VAT\uff0c\u6539\u70ba\u5728\u92b7\u552e\u6642\u5411\u6d88\u8cbb\u8005\u6536\u53d6VAT\uff0c\u907f\u514d\u588a\u4ed8\u58d3\u529b\u3002<\/p>\n<h3>Q4: Amazon\u4ee3\u6263\u7684VAT\u6211\u9084\u9700\u8981\u81ea\u5df1\u7533\u5831\u55ce\uff1f<\/h3>\n<p>\u4e0d\u9700\u8981\u3002\u82e5Amazon\u5df2\u4ee3\u6263\u4ee3\u7e73VAT(Marketplace Facilitator\u898f\u5247)\uff0c\u8a72\u7b46\u92b7\u552e\u7684VAT\u8cac\u4efb\u7531Amazon\u627f\u64d4\uff0c\u8ce3\u5bb6\u7121\u9700\u91cd\u8907\u7533\u5831\u3002\u4f46\u9700\u5411Amazon\u7d22\u53d6VAT\u4ee3\u7e73\u8b49\u660e\uff0c\u907f\u514d\u7a05\u52d9\u6a5f\u95dc\u8cea\u7591\u3002<\/p>\n<h3>Q5: \u5982\u679c\u6c92\u6709\u8db3\u5920\u8cc7\u91d1\u7e73\u7d0dVAT\u6703\u600e\u6a23\uff1f<\/h3>\n<p>\u98a8\u96aa\u5305\u62ec\uff1a(1)\u7a05\u52d9\u6a5f\u95dc\u7f70\u6b3e(\u901a\u5e38\u70ba\u61c9\u7e73\u91d1\u984d10-30%) (2)\u52a0\u6536\u6eef\u7d0d\u91d1 (3)VAT\u7a05\u865f\u88ab\u66ab\u505c\u6216\u64a4\u92b7 (4)Amazon\u7b49\u5e73\u53f0\u4e0b\u67b6\u6216\u6263\u6b3e (5)\u56b4\u91cd\u9003\u7a05\u53ef\u80fd\u9762\u81e8\u5211\u4e8b\u8cac\u4efb\u3002\u5efa\u8b70\u5efa\u7acbVAT\u5c08\u7528\u5e33\u6236\uff0c\u78ba\u4fdd\u6e96\u6642\u7e73\u7d0d\u3002<\/p>\n<h3>Q6: \u6b50\u76df\u5404\u570bVAT\u9000\u7a05\u901f\u5ea6\u4e00\u6a23\u55ce\uff1f<\/h3>\n<p>\u4e0d\u4e00\u6a23\u3002\u4e00\u822c\u800c\u8a00\uff1a\u8377\u862d\u3001\u611b\u723e\u862d\u8f03\u5feb(1-2\u500b\u6708)\uff0c\u5fb7\u570b\u3001\u6cd5\u570b\u8f03\u6162(2-6\u500b\u6708)\uff0c\u7fa9\u5927\u5229\u3001\u897f\u73ed\u7259\u53ef\u80fd\u8d85\u904e6\u500b\u6708\u3002\u4f7f\u7528OSS\u53ef\u7d71\u4e00\u5728\u8a3b\u518a\u570b\u7533\u5831\u9000\u7a05\uff0c\u7c21\u5316\u6d41\u7a0b\u3002<\/p>\n<h3>Q7: \u53ef\u4ee5\u7528VAT\u9000\u7a05\u6b3e\u652f\u4ed8\u4e0b\u671f\u61c9\u7e73VAT\u55ce\uff1f<\/h3>\n<p>\u53ef\u4ee5\u3002\u82e5\u7576\u671f\u9032\u9805\u7a05\u984d\u5927\u65bc\u92b7\u9805\u7a05\u984d\uff0c\u53ef\u7533\u8acb\u9000\u7a05\u6216\u9078\u64c7\u300c\u7d50\u8f49\u81f3\u4e0b\u671f\u300d(carry forward)\uff0c\u76f4\u63a5\u62b5\u6263\u4e0b\u671f\u61c9\u7e73VAT\uff0c\u7121\u9700\u7b49\u5f85\u9000\u7a05\u3002\u9019\u53ef\u6539\u5584\u73fe\u91d1\u6d41\uff0c\u5efa\u8b70\u8207\u7a05\u52d9\u9867\u554f\u78ba\u8a8d\u9069\u7528\u6027\u3002<\/p>\n<h3>Q8: \u5efa\u7acbVAT\u5c08\u7528\u5e33\u6236\u6709\u6cd5\u5f8b\u8981\u6c42\u55ce\uff1f<\/h3>\n<p>\u6c92\u6709\u5f37\u5236\u8981\u6c42\uff0c\u4f46\u5f37\u70c8\u5efa\u8b70\u3002\u5c07\u6536\u5230\u7684VAT\u55ae\u7368\u5b58\u653e\u53ef\u907f\u514d\u632a\u7528\u3001\u78ba\u4fdd\u6e96\u6642\u7e73\u7d0d\u3001\u7c21\u5316\u6703\u8a08\u8a18\u9304\u3002\u90e8\u5206\u7a05\u52d9\u6a5f\u95dc\u5728\u7a3d\u67e5\u6642\u6703\u8981\u6c42\u63d0\u4f9bVAT\u8cc7\u91d1\u6d41\u5411\u8b49\u660e\uff0c\u5c08\u7528\u5e33\u6236\u53ef\u4f5c\u70ba\u5408\u898f\u8b49\u64da\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>\u6b50\u76df\u589e\u503c\u7a05\u6307\u4ee4(EU VAT Directive 2006\/112\/EC)<\/strong><br \/>\n<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02006L0112-20200101\" target=\"_blank\" rel=\"noopener\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02006L0112-20200101<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9\u6cd5\u5f8b\u8cc7\u6599\u5eab\uff0c\u63d0\u4f9bVAT\u6307\u4ee4\u5b8c\u6574\u689d\u6587\u30012021 e-commerce package\u4fee\u8a02\u5167\u5bb9\u8207\u5404\u6210\u54e1\u570b\u5be6\u65bd\u7d30\u5247\uff0c\u5305\u542b\u92b7\u552e\u50f9\u683c\u542b\u7a05\u3001\u9032\u9805\u7a05\u984d\u62b5\u6263\u3001\u9000\u7a05\u7a0b\u5e8f\u7b49\u898f\u5b9a\u3002<\/li>\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\u570b\u9032\u53e3VAT\u7e73\u7d0d\u7a0b\u5e8f\u3001\u5ef6\u9072\u7e73\u7d0d(Postponed Accounting)\u898f\u5b9a\u3001\u9000\u7a05\u7533\u8acb\u6d41\u7a0b\u8207\u6642\u7a0b\u8aaa\u660e\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703VAT e-commerce package<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/vat-e-commerce_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/vat-e-commerce_en<\/a><br \/>\n\u6b50\u76df\u59d4\u54e1\u6703\u5b98\u65b9\u9801\u9762\uff0c\u8aaa\u660e2021\u5e74\u63a8\u51fa\u7684OSS\/IOSS\u5236\u5ea6\u3001\u96fb\u5546\u5e73\u53f0\u4ee3\u6263\u4ee3\u7e73VAT(Marketplace Facilitator)\u898f\u5247\u8207\u5be6\u65bd\u6307\u5357\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>\u6b50\u76dfVAT\u76f4\u63a5\u5f71\u97ff\u8de8\u5883\u96fb\u5546\u91d1\u6d41\u76844\u5927\u74b0\u7bc0 **\u662f\u7684\uff0c\u6b50\u76dfVAT\u6703\u76f4\u63a5\u5f71\u97ff\u8de8\u5883\u96fb\u5546\u7684\u91d1\u6d41\u3002**\u4e3b\u8981\u5f71\u97ff\u5305\u62ec\uff1a(1 [&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 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