{"id":19966,"date":"2026-01-23T23:05:52","date_gmt":"2026-01-23T15:05:52","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19966"},"modified":"2026-01-23T23:11:40","modified_gmt":"2026-01-23T15:11:40","slug":"b2b-b2c-mixed-sales-eu-vat-determination-guide-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/en\/b2b-b2c-mixed-sales-eu-vat-determination-guide-2026\/","title":{"rendered":"\u540c\u6642\u505aB2B\u8207B2C\uff0c\u6b50\u76dfVAT\u600e\u9ebc\u5224\uff1f\u53f0\u7063\u8de8\u5883\u96fb\u5546\u6df7\u5408\u92b7\u552e\u5b8c\u6574\u6307\u5357\uff082026\uff09"},"content":{"rendered":"

\"B2B\u8207B2C<\/h2>\n

\u540c\u6642\u505aB2B\u8207B2C\uff0cVAT\u5224\u5b9a\u6838\u5fc3\u5dee\u7570\u662f\u4ec0\u9ebc\uff1f<\/h2>\n

\u53f0\u7063\u8de8\u5883\u96fb\u5546\u540c\u6642\u505aB2B\u8207B2C\u92b7\u552e\u6642\uff0c\u6b50\u76dfVAT\u5224\u5b9a\u7684\u6838\u5fc3\u5dee\u7570\u5728\u65bc\u300c\u8ab0\u8ca0\u8cac\u7e73\u7d0dVAT\u300d\u8207\u300c\u5728\u54ea\u88e1\u7e73\u7d0dVAT\u300d<\/strong>\u3002B2B\u4ea4\u6613\u901a\u5e38\u9069\u7528Reverse Charge\u6a5f\u5236<\/strong>\uff08\u8cb7\u65b9\u81ea\u884c\u7e73\u7d0dVAT\uff09\uff0c\u8ce3\u65b9\u7121\u9700\u5728\u92b7\u552e\u570b\u8a3b\u518aVAT\uff1bB2C\u4ea4\u6613\u5247\u9069\u7528Distance Selling\u898f\u5247<\/strong>\uff0c\u8ce3\u65b9\u9700\u6839\u64da\u92b7\u552e\u9580\u6abb\u5224\u5b9a\u662f\u5426\u5728\u92b7\u552e\u570b\u8a3b\u518aVAT\u6216\u4f7f\u7528OSS\/IOSS\u7c21\u5316\u7533\u5831\u3002\u82e5\u6df7\u5408\u92b7\u552e\u4e14\u672a\u6b63\u78ba\u5340\u5206\uff0c\u53ef\u80fd\u5c0e\u81f4\u91cd\u8907\u7e73\u7a05\u3001\u7a05\u52d9\u7a3d\u67e5\u98a8\u96aa\u6216Amazon\u7b49\u5e73\u53f0\u4e0b\u67b6\u3002<\/p>\n

\u95dc\u9375\u5224\u5b9a\u9ede\u5305\u542b\uff1a(1) \u8cb7\u65b9\u8eab\u4efd\u78ba\u8a8d<\/strong>\uff08\u4f01\u696d\u6216\u6d88\u8cbb\u8005\uff09(2) \u6709\u6548VAT\u7a05\u865f\u9a57\u8b49<\/strong>\uff08VIES\u7cfb\u7d71\u67e5\u8a62\uff09(3) \u92b7\u552e\u9580\u6abb\u8a08\u7b97<\/strong>\uff08B2C\u90e8\u5206\u662f\u5426\u8d85\u904e\u20ac10,000\uff09(4) \u7533\u5831\u5236\u5ea6\u9078\u64c7<\/strong>\uff08OSS\/IOSS vs \u500b\u5225\u570b\u5bb6\u8a3b\u518a\uff09\u3002\u5be6\u52d9\u4e0a\uff0c\u53f0\u7063\u8ce3\u5bb6\u9700\u5efa\u7acb\u5b8c\u6574\u7684\u8a02\u55ae\u5206\u985e\u7cfb\u7d71\uff0c\u4e26\u4fdd\u5b58\u8cb7\u65b9VAT\u7a05\u865f\u3001\u767c\u7968\u3001\u7269\u6d41\u8b49\u660e\u7b49\u6587\u4ef6\u81f3\u5c1110\u5e74\uff0c\u4ee5\u61c9\u5c0d\u7a05\u52d9\u7a3d\u67e5\u3002<\/p>\n

\u70ba\u4ec0\u9ebcB2B\u8207B2C\u7684VAT\u8655\u7406\u65b9\u5f0f\u4e0d\u540c\uff1f<\/h2>\n

\u6b50\u76dfVAT\u5236\u5ea6\u7684\u6838\u5fc3\u539f\u5247\u662f\u300c\u6d88\u8cbb\u5730\u8ab2\u7a05<\/strong>\u300d\uff08taxation at destination\uff09\uff0c\u4f46B2B\u8207B2C\u7684\u7a05\u52d9\u8cac\u4efb\u5206\u914d\u6a5f\u5236\u4e0d\u540c\u3002\u6839\u64da\u6b50\u76df\u589e\u503c\u7a05\u6307\u4ee42006\/112\/EC<\/a>\uff0cB2B\u4ea4\u6613\u63a1\u7528Reverse Charge<\/strong>\uff08\u53cd\u5411\u5fb5\u6536\uff09\u6a5f\u5236\uff0c\u5c07VAT\u7e73\u7d0d\u8cac\u4efb\u8f49\u79fb\u7d66\u8cb7\u65b9\u4f01\u696d\uff0c\u907f\u514d\u8de8\u5883\u8ce3\u5bb6\u9700\u5728\u6bcf\u500b\u92b7\u552e\u570b\u8a3b\u518aVAT\u3002B2C\u4ea4\u6613\u5247\u7531\u8ce3\u65b9\u8ca0\u8cac\u7e73\u7d0dVAT\uff0c\u9700\u6839\u64daDistance Selling\u9580\u6abb\u5224\u5b9a\u8a3b\u518a\u7fa9\u52d9\u3002<\/p>\n

B2B\u4ea4\u6613: Reverse Charge\u6a5f\u5236<\/h3>\n

Reverse Charge<\/strong>\u662f\u6307\u7576\u53f0\u7063\u8ce3\u5bb6\uff08\u975e\u6b50\u76df\u4f01\u696d\uff09\u92b7\u552e\u5546\u54c1\u6216\u670d\u52d9\u7d66\u6b50\u76df\u4f01\u696d\u8cb7\u65b9\u6642\uff0c\u8cb7\u65b9\u4f01\u696d\u9700\u5728\u81ea\u5df1\u7684VAT\u7533\u5831\u8868\u4e2d\u540c\u6642\u7533\u5831\u300c\u9032\u9805VAT\u300d\u8207\u300c\u92b7\u9805VAT\u300d\uff0c\u8ce3\u65b9\u7121\u9700\u7e73\u7d0dVAT\u3002\u524d\u63d0\u689d\u4ef6\u5305\u62ec\uff1a<\/p>\n

    \n
  1. \u8cb7\u65b9\u5fc5\u9808\u662f\u6709\u6548\u7684VAT\u8a3b\u518a\u4f01\u696d<\/strong>\uff1a\u9700\u63d0\u4f9b\u6709\u6548\u7684\u6b50\u76dfVAT\u7a05\u865f\uff08\u5982DE123456789\uff09<\/li>\n
  2. \u8ce3\u65b9\u9700\u9a57\u8b49\u8cb7\u65b9VAT\u7a05\u865f<\/strong>: ThroughVIES\u7cfb\u7d71<\/a>\u67e5\u8a62\u78ba\u8a8d<\/li>\n
  3. \u767c\u7968\u9700\u660e\u78ba\u6a19\u8a3bReverse Charge<\/strong>\uff1a\u767c\u7968\u4e0a\u9700\u8a3b\u660e\u300cReverse Charge – VAT to be accounted for by the customer\u300d\u6216\u985e\u4f3c\u6587\u5b57<\/li>\n
  4. \u4fdd\u5b58\u5b8c\u6574\u4ea4\u6613\u8b49\u660e<\/strong>\uff1a\u5305\u542b\u8cb7\u65b9VAT\u7a05\u865f\u9a57\u8b49\u8a18\u9304\u3001\u767c\u7968\u3001\u7269\u6d41\u8b49\u660e\u3001\u8cb7\u65b9\u4f01\u696d\u8a3b\u518a\u8b49\u660e\u7b49<\/li>\n<\/ol>\n

    \u82e5\u8cb7\u65b9\u7121\u6cd5\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u6216VIES\u67e5\u8a62\u7d50\u679c\u70ba\u7121\u6548\uff0c\u8a72\u7b46\u4ea4\u6613\u5c07\u88ab\u8996\u70baB2C\uff0c\u8ce3\u65b9\u9700\u8ca0\u8cac\u7e73\u7d0dVAT\u3002<\/p>\n

    B2C\u4ea4\u6613: Distance Selling\u898f\u5247<\/h3>\n

    Distance Selling<\/strong>\uff08\u9060\u8ddd\u92b7\u552e\uff09\u662f\u6307\u53f0\u7063\u8ce3\u5bb6\u8de8\u5883\u92b7\u552e\u5546\u54c1\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\uff08\u6700\u7d42\u7528\u6236\uff09\u3002\u6839\u64da2021\u5e747\u6708\u751f\u6548\u7684e-commerce package\uff0c\u6240\u6709\u6b50\u76df27\u570b\u7d71\u4e00\u63a1\u7528\u20ac10,000\u5e74\u92b7\u552e\u9580\u6abb<\/strong>\uff08\u5168\u6b50\u76df\u5408\u8a08\uff09\u3002\u5224\u5b9a\u908f\u8f2f\u5982\u4e0b\uff1a<\/p>\n