{"id":19967,"date":"2026-01-23T23:01:54","date_gmt":"2026-01-23T15:01:54","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19967"},"modified":"2026-01-23T23:01:54","modified_gmt":"2026-01-23T15:01:54","slug":"b2c-only-eu-vat-judgment-differences-taiwan-seller-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/en\/b2c-only-eu-vat-judgment-differences-taiwan-seller-2026\/","title":{"rendered":"\u53ea\u505aB2C\uff0c\u6b50\u76dfVAT\u5224\u65b7\u6709\u4f55\u4e0d\u540c\uff1f\u53f0\u7063\u8de8\u5883\u96fb\u5546\u5fc5\u77e5\u76843\u5927\u95dc\u9375\u5dee\u7570\uff082026\uff09"},"content":{"rendered":"<div class=\"ChatMessagesScrollWrapper_overflowHiddenWrapper__sCxq9\">\n<div class=\"ChatMessagesScrollWrapper_scrollableContainerWrapper__x8H60\">\n<div class=\"InfiniteScroll_container__PHsd4 ChatMessagesView_infiniteScroll__vk3VX\">\n<div class=\"ChatMessagesView_tupleGroupContainer__LSCLm ChatMessagesView_largerGap__hMKSc\">\n<div class=\"ChatMessagesView_messageTuple__Jh5lQ ChatMessagesView_largerGap__hMKSc\" data-full-height=\"true\" data-animate-jump=\"true\">\n<div id=\"message-467575086979\" class=\"ChatMessage_chatMessage__xkgHx\" data-complete=\"true\">\n<div class=\"ChatMessage_messageRow__DHlnq\">\n<div class=\"ChatMessage_messageWrapper__4Ugd6\">\n<div class=\"Message_rowWithFooter__FShU6\">\n<div class=\"Message_row__ug_UU\">\n<div class=\"Message_messageBubbleWrapper__sEq8z\">\n<div class=\"Message_leftSideMessageBubble__VPdk6 Message_positionRelative__rhTwC\">\n<div class=\"Message_messageTextContainer__w64Sc\">\n<div class=\"Message_selectableText__SQ8WH\">\n<div class=\"Markdown_markdownContainer__Tz3HQ\">\n<div class=\"Prose_prose__7AjXb Prose_presets_prose__H9VRM Prose_presets_theme-hi-contrast__LQyM9\">\n<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19968\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-only-eu-vat-judgment-differences-taiwan-seller-feature-2026.png\" alt=\"B2C\u6b50\u76dfVAT\u5224\u65b7\u5b8c\u6574\u6307\u5357\u5c01\u9762\uff0c\u986f\u793aB2C\u8207B2B\u76843\u5927\u95dc\u9375\u5dee\u7570\u82072026\u6700\u65b0\u898f\u5b9a\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-only-eu-vat-judgment-differences-taiwan-seller-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-only-eu-vat-judgment-differences-taiwan-seller-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-only-eu-vat-judgment-differences-taiwan-seller-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-only-eu-vat-judgment-differences-taiwan-seller-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-only-eu-vat-judgment-differences-taiwan-seller-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2>\u53ea\u505aB2C\u7684VAT\u5224\u65b7\u6838\u5fc3\u5dee\u7570<\/h2>\n<p><strong>\u662f\u7684\uff0cB2C\u8207B2B\u7684\u6b50\u76dfVAT\u5224\u65b7\u908f\u8f2f\u5b8c\u5168\u4e0d\u540c\u3002<\/strong> \u53f0\u7063\u8de8\u5883\u96fb\u5546\u82e5\u53ea\u505aB2C\u92b7\u552e\uff0c\u4e3b\u8981\u5dee\u7570\u5728\u65bc\uff1a(1) <strong>\u4e0d\u9069\u7528Reverse Charge\u6a5f\u5236<\/strong>\uff0c\u5fc5\u9808\u81ea\u884c\u6536\u53d6\u4e26\u7e73\u7d0dVAT\uff1b(2) <strong>\u9069\u7528\u20ac10,000\u9060\u8ddd\u92b7\u552e\u9580\u6abb<\/strong>\uff0c\u8d85\u904e\u5373\u9700\u8a3b\u518a\uff1b(3) <strong>\u53ef\u9078\u64c7OSS\/IOSS\u7c21\u5316\u7533\u5831<\/strong>\uff0c\u7121\u9700\u5728\u6bcf\u500b\u92b7\u552e\u570b\u5206\u5225\u8a3b\u518a\u3002\u9019\u4e9b\u898f\u5247\u8207B2B\u7684\u300c\u8cb7\u65b9\u81ea\u884c\u7533\u5831VAT\u300d\u908f\u8f2f\u622a\u7136\u4e0d\u540c\uff0c\u76f4\u63a5\u5f71\u97ff\u53f0\u7063\u8ce3\u5bb6\u7684\u7a05\u52d9\u5408\u898f\u6210\u672c\u8207\u64cd\u4f5c\u8907\u96dc\u5ea6\u3002<\/p>\n<p>B2C\u92b7\u552e\u7684\u6838\u5fc3\u7279\u5fb5\u662f\u300c\u8ce3\u65b9\u8ca0\u8cacVAT\u300d\uff0c\u56e0\u70ba\u6d88\u8cbb\u8005\u7121VAT\u7a05\u865f\uff0c\u7121\u6cd5\u81ea\u884c\u7533\u5831\u3002\u9019\u4f7f\u5f97\u53f0\u7063\u8de8\u5883\u96fb\u5546\u5fc5\u9808\u66f4\u4e3b\u52d5\u638c\u63e1VAT\u8a3b\u518a\u9580\u6abb\u3001\u7a05\u7387\u9069\u7528\u8207\u7533\u5831\u9031\u671f\uff0c\u907f\u514d\u56e0\u8aa4\u5224\u800c\u9762\u81e8\u7a05\u52d9\u7a3d\u67e5\u6216\u5e73\u53f0\u4e0b\u67b6\u98a8\u96aa\u3002<\/p>\n<hr \/>\n<h2>\u70ba\u4f55B2C\u7684VAT\u5224\u65b7\u66f4\u8907\u96dc\uff1f<\/h2>\n<h3>B2C vs B2B\u7684\u6839\u672c\u5dee\u7570<\/h3>\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>\uff0cB2C\u8207B2B\u7684VAT\u5224\u65b7\u908f\u8f2f\u57fa\u65bc\u300c\u8cb7\u65b9\u662f\u5426\u5177\u5099VAT\u7a05\u865f\u300d\uff1a<\/p>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>Project<\/th>\n<th>B2C\u92b7\u552e<\/th>\n<th>B2B\u92b7\u552e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u8cb7\u65b9\u8eab\u4efd<\/td>\n<td>\u6700\u7d42\u6d88\u8cbb\u8005(\u7121VAT\u7a05\u865f)<\/td>\n<td>\u4f01\u696d\/\u516c\u53f8(\u6709VAT\u7a05\u865f)<\/td>\n<\/tr>\n<tr>\n<td>VAT\u7e73\u7d0d\u8cac\u4efb<\/td>\n<td><strong>\u8ce3\u65b9\u6536\u53d6\u4e26\u7e73\u7d0d<\/strong><\/td>\n<td><strong>\u8cb7\u65b9\u81ea\u884c\u7533\u5831<\/strong>(Reverse Charge)<\/td>\n<\/tr>\n<tr>\n<td>\u8a3b\u518a\u9580\u6abb<\/td>\n<td>\u20ac10,000\u9060\u8ddd\u92b7\u552e\u9580\u6abb<\/td>\n<td>\u7121\u9580\u6abb(\u8cb7\u65b9\u7533\u5831\u5373\u53ef)<\/td>\n<\/tr>\n<tr>\n<td>\u7c21\u5316\u7533\u5831\u5236\u5ea6<\/td>\n<td>OSS\/IOSS\u53ef\u7528<\/td>\n<td>\u4e0d\u9069\u7528OSS\/IOSS<\/td>\n<\/tr>\n<tr>\n<td>\u7a05\u7387\u9069\u7528<\/td>\n<td>\u92b7\u552e\u570b\u6a19\u6e96\u7a05\u7387\/\u964d\u4f4e\u7a05\u7387<\/td>\n<td>\u8cb7\u65b9\u6240\u5728\u570b\u7a05\u7387<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u9019\u500b\u6839\u672c\u5dee\u7570\u6c7a\u5b9a\u4e86\u53f0\u7063\u8de8\u5883\u96fb\u5546\u53ea\u505aB2C\u6642\uff0c\u5fc5\u9808\u81ea\u884c\u627f\u64d4VAT\u8a3b\u518a\u3001\u7533\u5831\u8207\u7e73\u7d0d\u7684\u6240\u6709\u8cac\u4efb\uff0c\u7121\u6cd5\u50cfB2B\u92b7\u552e\u90a3\u6a23\u5c07VAT\u7fa9\u52d9\u8f49\u5ac1\u7d66\u8cb7\u65b9\u3002<\/p>\n<h3>\u53f0\u7063\u8ce3\u5bb6\u5e38\u898b\u6df7\u6dc6\u9ede<\/h3>\n<p>\u8a31\u591a\u53f0\u7063\u8de8\u5883\u96fb\u5546\u8aa4\u4ee5\u70ba\u300c\u53ea\u8981\u5728\u53f0\u7063\u958b\u767c\u7968\u5c31\u4e0d\u7528\u7ba1\u6b50\u76dfVAT\u300d\uff0c\u6216\u300cAmazon\u6703\u81ea\u52d5\u8655\u7406VAT\u300d\u3002\u5be6\u969b\u4e0a\uff1a<\/p>\n<ul>\n<li>\u274c <strong>Error<\/strong>: \u53f0\u7063\u767c\u7968\u7121\u6cd5\u53d6\u4ee3\u6b50\u76dfVAT\u7fa9\u52d9<\/li>\n<li>\u274c <strong>Error<\/strong>: Amazon\u50c5\u5728\u7279\u5b9a\u60c5\u6cc1(\u5982FBA\u5eab\u5b58)\u4ee3\u6536VAT\uff0c\u8ce3\u5bb6\u4ecd\u9700\u8a3b\u518a\u4e26\u7533\u5831<\/li>\n<li>\u274c <strong>Error<\/strong>: \u5e74\u92b7\u552e\u984d\u4f4e\u65bc\u20ac10,000\u5c31\u5b8c\u5168\u4e0d\u7528\u8a3b\u518a(\u82e5\u6709\u672c\u5730\u5009\u5132\u4ecd\u9700\u8a3b\u518a)<\/li>\n<\/ul>\n<p>\u6b63\u78ba\u7406\u89e3B2C\u7684VAT\u5224\u65b7\u908f\u8f2f\uff0c\u662f\u907f\u514d\u7a05\u52d9\u98a8\u96aa\u7684\u7b2c\u4e00\u6b65\u3002\u8a73\u7d30\u7684\u8a3b\u518a\u5224\u5b9a\u6a19\u6e96\uff0c\u53ef\u53c3\u8003<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>The<\/p>\n<hr \/>\n<h2>B2C\u76843\u5927\u95dc\u9375VAT\u5224\u65b7\u5dee\u7570<\/h2>\n<h3>\u5dee\u75701: \u4e0d\u9069\u7528Reverse Charge\uff0c\u8ce3\u65b9\u5168\u8cac<\/h3>\n<p><strong>Reverse Charge(\u9006\u5411\u5fb5\u6536)<\/strong> \u662fB2B\u4ea4\u6613\u7684\u6838\u5fc3\u6a5f\u5236\uff0c\u5141\u8a31\u8cb7\u65b9\u81ea\u884c\u7533\u5831VAT\uff0c\u8ce3\u65b9\u7121\u9700\u5728\u8cb7\u65b9\u6240\u5728\u570b\u8a3b\u518a\u3002\u4f46B2C\u92b7\u552e\u5b8c\u5168\u4e0d\u9069\u7528\u6b64\u6a5f\u5236\uff0c\u56e0\u70ba\u6d88\u8cbb\u8005\u7121VAT\u7a05\u865f\uff0c\u7121\u6cd5\u81ea\u884c\u7533\u5831\u3002<\/p>\n<p><strong>\u5be6\u52d9\u5f71\u97ff<\/strong>:<\/p>\n<ul>\n<li>\u53f0\u7063\u8ce3\u5bb6\u5fc5\u9808\u5728\u92b7\u552e\u50f9\u683c\u4e2d<strong>\u5167\u542bVAT<\/strong>(\u50f9\u683c\u542b\u7a05\u986f\u793a)<\/li>\n<li>\u5fc5\u9808\u81ea\u884c\u6536\u53d6VAT\u4e26\u5b9a\u671f\u5411\u7a05\u52d9\u6a5f\u95dc\u7533\u5831\u7e73\u7d0d<\/li>\n<li>\u7121\u6cd5\u5c07VAT\u7fa9\u52d9\u8f49\u5ac1\u7d66\u8cb7\u65b9<\/li>\n<\/ul>\n<p><strong>\u6848\u4f8b\u8aaa\u660e<\/strong>:<br \/>\n\u53f0\u7063\u54c1\u724cA\u5728Amazon\u5fb7\u570b\u7ad9\u92b7\u552e\u5546\u54c1\u7d66\u5fb7\u570b\u6d88\u8cbb\u8005\uff0c\u552e\u50f9\u20ac100(\u542b19% VAT)\u3002\u5be6\u969b\u6536\u5165\u70ba\u20ac84.03\uff0c\u20ac15.97\u70ba\u4ee3\u6536\u7684\u5fb7\u570bVAT\uff0c\u5fc5\u9808\u5728\u6bcf\u5b63\u7533\u5831\u6642\u7e73\u7d0d\u7d66\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc(Finanzamt)\u3002\u82e5\u672a\u8a3b\u518a\u5fb7\u570bVAT\uff0cAmazon\u53ef\u80fd\u6263\u6b3e\u4ee3\u7e73\u6216\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u3002<\/p>\n<hr \/>\n<h3>\u57162: B2C vs B2B VAT\u8cac\u4efb\u6b78\u5c6c\u6bd4\u8f03\u5716<\/h3>\n<\/div>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19969\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-vs-b2b-vat-responsibility-comparison-diagram-2026.png\" alt=\"B2C\u8207B2B\u7684VAT\u8cac\u4efb\u6b78\u5c6c\u6bd4\u8f03\u5716\uff0c\u986f\u793a\u8ce3\u65b9\u5168\u8cac\u8207\u8cb7\u65b9\u81ea\u884c\u7533\u5831\u7684\u6838\u5fc3\u5dee\u7570\uff0c2026\u6700\u65b0\u898f\u5b9a\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-vs-b2b-vat-responsibility-comparison-diagram-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-vs-b2b-vat-responsibility-comparison-diagram-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-vs-b2b-vat-responsibility-comparison-diagram-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-vs-b2b-vat-responsibility-comparison-diagram-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-vs-b2b-vat-responsibility-comparison-diagram-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<div class=\"Message_row__ug_UU\">\n<div class=\"Message_messageBubbleWrapper__sEq8z\">\n<div class=\"Message_leftSideMessageBubble__VPdk6 Message_positionRelative__rhTwC\">\n<div class=\"Message_messageTextContainer__w64Sc\">\n<div class=\"Message_selectableText__SQ8WH\">\n<div class=\"Markdown_markdownContainer__Tz3HQ\">\n<div class=\"Prose_prose__7AjXb Prose_presets_prose__H9VRM Prose_presets_theme-hi-contrast__LQyM9\">\n<hr \/>\n<h3>\u5dee\u75702: \u20ac10,000\u9060\u8ddd\u92b7\u552e\u9580\u6abb\u5224\u5b9a<\/h3>\n<p>B2C\u92b7\u552e\u9069\u7528<strong>Distance Selling(\u9060\u8ddd\u92b7\u552e)\u9580\u6abb<\/strong>\uff0c\u9019\u662f\u6b50\u76df2021\u5e74e-commerce package\u5f15\u5165\u7684\u7d71\u4e00\u898f\u5247\u3002<\/p>\n<p><strong>\u6838\u5fc3\u898f\u5247<\/strong>:<\/p>\n<ul>\n<li>\u53f0\u7063\u8ce3\u5bb6\u8de8\u5883\u92b7\u552e\u7d66\u6b50\u76df27\u570b\u6d88\u8cbb\u8005\uff0c<strong>\u5168\u6b50\u76df\u5408\u8a08\u5e74\u92b7\u552e\u984d\u2264\u20ac10,000<\/strong>\u6642\uff0c\u53ef\u9078\u64c7\u5728\u53f0\u7063\u6216\u4efb\u4e00\u92b7\u552e\u570b\u8a3b\u518aVAT<\/li>\n<li><strong>\u8d85\u904e\u20ac10,000<\/strong>\u6642\uff0c\u5fc5\u9808\u5728\u6bcf\u500b\u92b7\u552e\u570b\u5206\u5225\u8a3b\u518aVAT\uff0c\u6216\u9078\u64c7OSS\u7c21\u5316\u7533\u5831<\/li>\n<li>\u82e5\u5728\u4efb\u4e00\u570b\u6709<strong>\u672c\u5730\u5009\u5132<\/strong>(\u5982Amazon FBA)\uff0c\u5247\u7121\u8ad6\u92b7\u552e\u984d\u591a\u5c11\uff0c\u5fc5\u9808\u5728\u8a72\u570b\u8a3b\u518aVAT<\/li>\n<\/ul>\n<p>According to<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/modernising-vat-cross-border-ecommerce_en\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df<\/a>\u7684\u898f\u5b9a\uff0c\u20ac10,000\u9580\u6abb\u4ee5<strong>\u542b\u7a05\u50f9\u683c<\/strong>\u8a08\u7b97\uff0c\u4e14\u70ba<strong>\u6efe\u52d512\u500b\u6708<\/strong>\u7d71\u8a08\u3002<\/p>\n<p><strong>\u5be6\u52d9\u5224\u5b9a\u6d41\u7a0b<\/strong>:<\/p>\n<ol>\n<li>\u78ba\u8a8d\u662f\u5426\u6709\u672c\u5730\u5009\u5132(FBA\/\u6d77\u5916\u5009) \u2192 <strong>\u6709\u5247\u5fc5\u9808\u8a3b\u518a\u8a72\u570bVAT<\/strong><\/li>\n<li>\u8a08\u7b97\u904e\u53bb12\u500b\u6708\u5168\u6b50\u76dfB2C\u92b7\u552e\u984d(\u542b\u7a05) \u2192 <strong>\u2264\u20ac10,000\u53ef\u9078\u64c7\u55ae\u4e00\u570b\u8a3b\u518a<\/strong><\/li>\n<li>\u82e5\u8d85\u904e\u20ac10,000 \u2192 <strong>\u9078\u64c7OSS\u6216\u5728\u6bcf\u500b\u92b7\u552e\u570b\u5206\u5225\u8a3b\u518a<\/strong><\/li>\n<\/ol>\n<blockquote><p>\u26a0\ufe0f <strong>important reminder<\/strong>: Amazon\u3001eBay\u7b49\u5e73\u53f0\u6703\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u82e5\u672a\u8a3b\u518a\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u6216\u6263\u6b3e\u4ee3\u7e73VAT\u3002\u5373\u4f7f\u92b7\u552e\u984d\u4f4e\u65bc\u20ac10,000\uff0c\u4ecd\u5efa\u8b70\u4e3b\u52d5\u8a3b\u518a\u4ee5\u907f\u514d\u5e73\u53f0\u98a8\u96aa\u3002<\/p><\/blockquote>\n<hr \/>\n<h3>\u5dee\u75703: OSS\/IOSS\u7c21\u5316\u7533\u5831\u53ef\u7528<\/h3>\n<p>B2C\u92b7\u552e\u7684\u6700\u5927\u512a\u52e2\u662f\u53ef\u9078\u64c7<strong>OSS(One-Stop Shop)<\/strong> \u6216<strong>IOSS(Import One-Stop Shop)<\/strong> \u7c21\u5316\u7533\u5831\u5236\u5ea6\uff0c\u5927\u5e45\u964d\u4f4e\u5408\u898f\u6210\u672c\u3002<\/p>\n<p><strong>OSS vs IOSS\u6bd4\u8f03<\/strong>:<\/p>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>Project<\/th>\n<th>OSS<\/th>\n<th>IOSS<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Applicable scenarios<\/td>\n<td>\u6b50\u76df\u5883\u5167\u8de8\u5883B2C\u92b7\u552e<\/td>\n<td>\u5f9e\u6b50\u76df\u5883\u5916\u9032\u53e3\u2264\u20ac150\u8ca8\u7269<\/td>\n<\/tr>\n<tr>\n<td>\u8a3b\u518a\u5730\u9ede<\/td>\n<td>\u4efb\u4e00\u6b50\u76df\u6210\u54e1\u570b<\/td>\n<td>\u4efb\u4e00\u6b50\u76df\u6210\u54e1\u570b<\/td>\n<\/tr>\n<tr>\n<td>Reporting Methods<\/td>\n<td>\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u6b50\u76df27\u570bVAT<\/td>\n<td>\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u9032\u53e3VAT<\/td>\n<\/tr>\n<tr>\n<td>\u6e05\u95dc\u512a\u52e2<\/td>\n<td>\u7121<\/td>\n<td><strong>\u514d\u9664\u9032\u53e3VAT<\/strong>\uff0c\u52a0\u5feb\u6e05\u95dc<\/td>\n<\/tr>\n<tr>\n<td>Applicable to<\/td>\n<td>\u5df2\u5728\u6b50\u76df\u6709\u5009\u5132\/\u8a3b\u518a\u7684\u8ce3\u5bb6<\/td>\n<td>\u5f9e\u53f0\u7063\u76f4\u90f5\u6b50\u76df\u7684\u8ce3\u5bb6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>\u9078\u64c7\u5efa\u8b70<\/strong>:<\/p>\n<ul>\n<li>\u82e5\u4f7f\u7528Amazon FBA\u6216\u5728\u6b50\u76df\u6709\u5009\u5132 \u2192 <strong>\u9078\u64c7OSS<\/strong>(\u5df2\u5728\u6b50\u76df\u5883\u5167)<\/li>\n<li>\u82e5\u5f9e\u53f0\u7063\u76f4\u90f5\uff0c\u55ae\u7b46\u8a02\u55ae\u2264\u20ac150 \u2192 <strong>\u9078\u64c7IOSS<\/strong>(\u514d\u9664\u9032\u53e3VAT\uff0c\u52a0\u5feb\u6e05\u95dc)<\/li>\n<li>\u82e5\u5169\u7a2e\u6a21\u5f0f\u90fd\u6709 \u2192 <strong>\u53ef\u540c\u6642\u8a3b\u518aOSS+IOSS<\/strong><\/li>\n<\/ul>\n<p>\u95dc\u65bcOSS\u8207IOSS\u7684\u8a73\u7d30\u64cd\u4f5c\u6d41\u7a0b\u8207\u9078\u64c7\u7b56\u7565\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>The<\/p>\n<hr \/>\n<h3>\u57163: OSS vs IOSS\u6c7a\u7b56\u6d41\u7a0b\u5716<\/h3>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19970\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/oss-vs-ioss-decision-flowchart-taiwan-seller-2026.png\" alt=\"OSS\u8207IOSS\u9078\u64c7\u6c7a\u7b56\u6d41\u7a0b\u5716\uff0c\u5e6b\u52a9\u53f0\u7063\u8de8\u5883\u96fb\u5546\u57fa\u65bc\u5009\u5132\u4f4d\u7f6e\u8207\u8a02\u55ae\u91d1\u984d\u5feb\u901f\u5224\u65b7\uff0c2026\u6700\u65b0\u898f\u5b9a\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/oss-vs-ioss-decision-flowchart-taiwan-seller-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/oss-vs-ioss-decision-flowchart-taiwan-seller-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/oss-vs-ioss-decision-flowchart-taiwan-seller-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/oss-vs-ioss-decision-flowchart-taiwan-seller-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/oss-vs-ioss-decision-flowchart-taiwan-seller-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<div class=\"Markdown_markdownContainer__Tz3HQ\">\n<div class=\"Prose_prose__7AjXb Prose_presets_prose__H9VRM Prose_presets_theme-hi-contrast__LQyM9\">\n<hr \/>\n<h2>\u9700\u8981\u7279\u5225\u6ce8\u610f\u76843\u500bB2C\u7a05\u52d9\u7d05\u7dda<\/h2>\n<h3>\u7d05\u7dda1: \u50f9\u683c\u986f\u793a\u5fc5\u9808\u542b\u7a05<\/h3>\n<p>\u6b50\u76df\u6cd5\u898f\u8981\u6c42B2C\u92b7\u552e\u7684<strong>\u50f9\u683c\u986f\u793a\u5fc5\u9808\u542bVAT<\/strong>(\u50f9\u683c\u542b\u7a05)\uff0c\u9019\u8207\u53f0\u7063\u6216\u7f8e\u570b\u7684\u300c\u50f9\u683c+\u7a05\u300d\u7fd2\u6163\u4e0d\u540c\u3002<\/p>\n<p><strong>Compliance Requirements<\/strong>:<\/p>\n<ul>\n<li>Amazon\/eBay\u7b49\u5e73\u53f0\u6703\u81ea\u52d5\u8a08\u7b97\u4e26\u986f\u793a\u542b\u7a05\u50f9\u683c<\/li>\n<li>\u82e5\u81ea\u5efa\u5b98\u7db2\uff0c\u5fc5\u9808\u5728\u7d50\u5e33\u9801\u9762\u660e\u78ba\u6a19\u793a\u300c\u50f9\u683c\u5df2\u542bXX% VAT\u300d<\/li>\n<li>\u767c\u7968(Invoice)\u5fc5\u9808\u5206\u5225\u5217\u51fa\u6de8\u50f9(Net Price)\u8207VAT\u91d1\u984d<\/li>\n<\/ul>\n<blockquote><p>\u274c <strong>Common Errors<\/strong>: \u986f\u793a\u300c\u20ac100 + 19% VAT\u300d\u2192 \u61c9\u6539\u70ba\u300c\u20ac119(\u542b19% VAT)\u300d<\/p><\/blockquote>\n<h3>\u7d05\u7dda2: \u4e0d\u53ef\u6df7\u7528B2C\u8207B2B\u7a05\u7387<\/h3>\n<p>\u82e5\u540c\u6642\u505aB2C\u8207B2B\u92b7\u552e\uff0c\u5fc5\u9808\u56b4\u683c\u5340\u5206\uff1a<\/p>\n<ul>\n<li>B2C: \u9069\u7528\u92b7\u552e\u570b\u6a19\u6e96\u7a05\u7387(\u5982\u5fb7\u570b19%)<\/li>\n<li>B2B: \u9069\u7528Reverse Charge(0% VAT\uff0c\u7531\u8cb7\u65b9\u7533\u5831)<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u98a8\u96aa<\/strong>:<br \/>\n\u82e5\u5c07B2C\u8a02\u55ae\u8aa4\u5224\u70baB2B(\u8981\u6c42\u8cb7\u65b9\u63d0\u4f9bVAT\u7a05\u865f)\uff0c\u53ef\u80fd\u5c0e\u81f4\u7a05\u52d9\u7a3d\u67e5\u6642\u88ab\u8996\u70ba\u9003\u7a05\u3002\u95dc\u65bc\u89d2\u8272\u8207\u8cac\u4efb\u7684\u8a73\u7d30\u8aaa\u660e\uff0c\u53ef\u53c3\u8003<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<h3>\u7d05\u7dda3: \u4e0d\u53ef\u4f9d\u8cf4\u5e73\u53f0\u81ea\u52d5\u5408\u898f<\/h3>\n<p>Amazon\u3001eBay\u96d6\u63d0\u4f9b\u90e8\u5206VAT\u4ee3\u6536\u529f\u80fd\uff0c\u4f46<strong>\u8ce3\u5bb6\u4ecd\u662f\u6700\u7d42\u8cac\u4efb\u4eba<\/strong>\u3002\u5e73\u53f0\u50c5\u5728\u7279\u5b9a\u60c5\u6cc1(\u5982FBA\u5eab\u5b58)\u4ee3\u6536VAT\uff0c\u8ce3\u5bb6\u4ecd\u9700\uff1a<\/p>\n<ul>\n<li>\u81ea\u884c\u8a3b\u518aVAT\u7a05\u865f<\/li>\n<li>\u5b9a\u671f\u7533\u5831\u4e26\u7e73\u7d0dVAT<\/li>\n<li>\u4fdd\u5b58\u6240\u6709\u4ea4\u6613\u8a18\u9304\u8207\u767c\u7968<\/li>\n<\/ul>\n<blockquote><p>\ud83d\udea8 <strong>\u7a05\u52d9\u98a8\u96aa<\/strong>: \u4f9d\u8cf4\u5e73\u53f0\u81ea\u52d5\u8655\u7406\u800c\u672a\u8a3b\u518aVAT\uff0c\u53ef\u80fd\u9762\u81e8\u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73VAT+\u7f70\u6b3e(\u53ef\u9054\u92b7\u552e\u984d20%)\u3001\u5e73\u53f0\u4e0b\u67b6\u3001\u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc\u7b49\u56b4\u91cd\u5f8c\u679c\u3002<\/p><\/blockquote>\n<hr \/>\n<h2>Conclusion<\/h2>\n<p>\u53ea\u505aB2C\u7684\u53f0\u7063\u8de8\u5883\u96fb\u5546\uff0cVAT\u5224\u65b7\u76843\u5927\u95dc\u9375\u5dee\u7570\u70ba\uff1a<\/p>\n<ol>\n<li><strong>\u4e0d\u9069\u7528Reverse Charge<\/strong>\uff0c\u8ce3\u65b9\u5fc5\u9808\u81ea\u884c\u6536\u53d6\u4e26\u7e73\u7d0dVAT\uff0c\u7121\u6cd5\u8f49\u5ac1\u7d66\u8cb7\u65b9<\/li>\n<li><strong>\u9069\u7528\u20ac10,000\u9060\u8ddd\u92b7\u552e\u9580\u6abb<\/strong>\uff0c\u8d85\u904e\u9700\u5728\u6bcf\u500b\u92b7\u552e\u570b\u8a3b\u518a\u6216\u9078\u64c7OSS\u7c21\u5316\u7533\u5831<\/li>\n<li><strong>\u53ef\u9078\u64c7OSS\/IOSS\u7c21\u5316\u7533\u5831<\/strong>\uff0c\u5927\u5e45\u964d\u4f4e\u5408\u898f\u6210\u672c\uff0c\u7279\u5225\u662fIOSS\u53ef\u514d\u9664\u9032\u53e3VAT<\/li>\n<\/ol>\n<p>\u7406\u89e3\u9019\u4e9b\u5dee\u7570\uff0c\u4e26\u4e3b\u52d5\u638c\u63e1VAT\u8a3b\u518a\u3001\u7533\u5831\u8207\u7a05\u7387\u9069\u7528\u898f\u5247\uff0c\u662f\u907f\u514d\u7a05\u52d9\u98a8\u96aa\u8207\u5e73\u53f0\u4e0b\u67b6\u7684\u95dc\u9375\u3002\u5efa\u8b70\u53f0\u7063\u8ce3\u5bb6\u5728\u9032\u5165\u6b50\u76df\u5e02\u5834\u524d\uff0c\u5148\u9032\u884c\u5b8c\u6574\u7684VAT\u5408\u898f\u8a55\u4f30\uff0c\u5fc5\u8981\u6642\u5c0b\u6c42\u5c08\u696d\u7a05\u52d9\u9867\u554f\u5354\u52a9\u3002<\/p>\n<p>\u82e5\u5c0d\u6b50\u76dfVAT\u7a05\u52d9\u5408\u898f\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: \u53ea\u505aB2C\u662f\u5426\u4e00\u5b9a\u8981\u8a3b\u518aVAT\uff1f<\/h3>\n<p>\u4e0d\u4e00\u5b9a\u3002\u82e5\u5168\u6b50\u76df\u5e74\u92b7\u552e\u984d\u2264\u20ac10,000\u4e14\u7121\u672c\u5730\u5009\u5132\uff0c\u53ef\u9078\u64c7\u4e0d\u8a3b\u518a\u6216\u5728\u55ae\u4e00\u570b\u8a3b\u518a\u3002\u4f46\u82e5\u4f7f\u7528Amazon FBA\u6216\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\uff0c\u5fc5\u9808\u8a3b\u518aVAT\u3002\u5efa\u8b70\u5373\u4f7f\u4f4e\u65bc\u9580\u6abb\u4e5f\u4e3b\u52d5\u8a3b\u518a\uff0c\u907f\u514d\u5e73\u53f0\u8981\u6c42VAT\u7a05\u865f\u6642\u63aa\u624b\u4e0d\u53ca\u3002<\/p>\n<h3>Q2: B2C\u7684VAT\u7a05\u7387\u5982\u4f55\u5224\u5b9a\uff1f<\/h3>\n<p>\u9069\u7528\u92b7\u552e\u570b\u7684\u6a19\u6e96\u7a05\u7387\u6216\u964d\u4f4e\u7a05\u7387\u3002\u4f8b\u5982\u5fb7\u570b\u6a19\u6e96\u7a05\u738719%(\u4e00\u822c\u5546\u54c1)\u3001\u964d\u4f4e\u7a05\u73877%(\u66f8\u7c4d\u3001\u98df\u54c1)\u3002\u8ce3\u5bb6\u5fc5\u9808\u6839\u64da\u5546\u54c1\u985e\u5225\u8207\u92b7\u552e\u570b\u6cd5\u898f\u5224\u5b9a\u9069\u7528\u7a05\u7387\uff0c\u4e0d\u53ef\u81ea\u884c\u6c7a\u5b9a\u3002<\/p>\n<h3>Q3: OSS\u548cIOSS\u53ef\u4ee5\u540c\u6642\u4f7f\u7528\u55ce\uff1f<\/h3>\n<p>\u53ef\u4ee5\u3002\u82e5\u540c\u6642\u6709\u300c\u6b50\u76df\u5883\u5167\u5009\u5132\u92b7\u552e\u300d(OSS)\u8207\u300c\u53f0\u7063\u76f4\u90f5\u2264\u20ac150\u300d(IOSS)\u5169\u7a2e\u6a21\u5f0f\uff0c\u53ef\u5206\u5225\u8a3b\u518aOSS\u8207IOSS\u7a05\u865f\uff0c\u5728\u4e0d\u540c\u7533\u5831\u8868\u4e2d\u5206\u5225\u7533\u5831\u3002\u5169\u8005\u4e92\u4e0d\u885d\u7a81\u3002<\/p>\n<h3>Q4: \u4f7f\u7528OSS\u5f8c\u9084\u9700\u8981\u5728\u6bcf\u500b\u570b\u5bb6\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u4e0d\u9700\u8981\u3002OSS\u7684\u6838\u5fc3\u512a\u52e2\u662f\u300c\u55ae\u4e00\u8a3b\u518a\uff0c\u5168\u6b50\u76df\u7533\u5831\u300d\uff0c\u53ea\u9700\u5728\u4e00\u500b\u6210\u54e1\u570b(\u5982\u611b\u723e\u862d\u3001\u8377\u862d)\u8a3b\u518aOSS\u7a05\u865f\uff0c\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u6b50\u76df27\u570b\u7684\u92b7\u552eVAT\uff0c\u7121\u9700\u5728\u6bcf\u500b\u92b7\u552e\u570b\u5206\u5225\u8a3b\u518a\u3002<\/p>\n<h3>Q5: \u4e0d\u8a3b\u518aVAT\u76f4\u63a5\u92b7\u552e\u6703\u600e\u6a23\uff1f<\/h3>\n<p>\u98a8\u96aa\u5305\u62ec\uff1a(1) Amazon\/eBay\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u6216\u6263\u6b3e\u4ee3\u7e73VAT (2) \u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73VAT+\u7f70\u6b3e(\u53ef\u9054\u92b7\u552e\u984d20%) (3) \u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc (4) \u5211\u4e8b\u8cac\u4efb(\u56b4\u91cd\u9003\u7a05) (5) \u7121\u6cd5\u958b\u7acb\u5408\u898f\u767c\u7968\u5f71\u97ff\u5ba2\u6236\u4fe1\u4efb\u3002<\/p>\n<h3>Q6: B2C\u7684VAT\u7533\u5831\u9031\u671f\u662f\u591a\u4e45\uff1f<\/h3>\n<p>\u5404\u570b\u4e0d\u540c\u3002\u5fb7\u570b\u901a\u5e38\u70ba\u5b63\u5ea6\u7533\u5831(\u65b0\u8a3b\u518a\u524d2\u5e74\u70ba\u6708\u5ea6)\uff0cOSS\/IOSS\u70ba\u5b63\u5ea6\u7533\u5831\u3002\u5177\u9ad4\u9031\u671f\u7531\u7a05\u52d9\u6a5f\u95dc\u5728\u6838\u767c\u7a05\u865f\u6642\u6307\u5b9a\u3002\u5efa\u8b70\u4f7f\u7528\u5c08\u696d\u6703\u8a08\u8edf\u9ad4\u6216\u59d4\u8a17\u7a05\u52d9\u4ee3\u7406\u4eba\u8655\u7406\uff0c\u907f\u514d\u6f0f\u5831\u6216\u9072\u5831\u3002<\/p>\n<h3>Q7: \u5f9e\u53f0\u7063\u76f4\u90f5\u6b50\u76df\uff0c\u4e00\u5b9a\u8981\u7528IOSS\u55ce\uff1f<\/h3>\n<p>\u4e0d\u4e00\u5b9a\uff0c\u4f46\u5f37\u70c8\u5efa\u8b70\u3002\u82e5\u55ae\u7b46\u8a02\u55ae\u2264\u20ac150\uff0c\u4f7f\u7528IOSS\u53ef\u514d\u9664\u9032\u53e3VAT\uff0c\u52a0\u5feb\u6e05\u95dc\u901f\u5ea6\uff0c\u63d0\u5347\u5ba2\u6236\u9ad4\u9a57\u3002\u82e5\u4e0d\u4f7f\u7528IOSS\uff0c\u6d88\u8cbb\u8005\u9700\u5728\u6536\u8ca8\u6642\u7e73\u7d0d\u9032\u53e3VAT+\u95dc\u7a05\uff0c\u53ef\u80fd\u62d2\u6536\u6216\u9000\u8ca8\uff0c\u589e\u52a0\u7269\u6d41\u6210\u672c\u3002<\/p>\n<h3>Q8: B2C\u7684VAT\u767c\u7968\u683c\u5f0f\u6709\u4f55\u8981\u6c42\uff1f<\/h3>\n<p>\u5fc5\u9808\u5305\u542b\uff1a(1) \u8ce3\u5bb6VAT\u7a05\u865f (2) \u767c\u7968\u7de8\u865f\u8207\u65e5\u671f (3) \u8cb7\u65b9\u59d3\u540d\u8207\u5730\u5740 (4) \u5546\u54c1\u63cf\u8ff0\u8207\u6578\u91cf (5) \u6de8\u50f9(Net Price) (6) VAT\u7a05\u7387\u8207\u91d1\u984d (7) \u7e3d\u50f9(\u542bVAT)\u3002\u5efa\u8b70\u4f7f\u7528\u7b26\u5408\u6b50\u76df\u898f\u7bc4\u7684\u96fb\u5b50\u767c\u7968\u7cfb\u7d71\uff0c\u907f\u514d\u683c\u5f0f\u932f\u8aa4\u5c0e\u81f4\u7a3d\u67e5\u98a8\u96aa\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(\u542bOSS\/IOSS\u5236\u5ea6\u3001\u20ac10,000\u9060\u8ddd\u92b7\u552e\u9580\u6abb)\u8207Reverse Charge\u6a5f\u5236\u8aaa\u660e\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/modernising-vat-cross-border-ecommerce_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/modernising-vat-cross-border-ecommerce_en<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9\u7a05\u52d9\u6a5f\u95dc\uff0c\u63d0\u4f9bOSS\/IOSS\u8a3b\u518a\u6307\u5357\u3001\u9060\u8ddd\u92b7\u552e\u9580\u6abb\u5224\u5b9a\u3001B2C vs B2B VAT\u898f\u5247\u5dee\u7570\u8aaa\u660e\u82072021\u5e74\u96fb\u5b50\u5546\u52d9VAT\u6539\u9769\u5b8c\u6574\u8cc7\u8a0a\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\u570bVAT\u7a05\u7387\u8868(\u6a19\u6e96\u7a05\u738719%\u3001\u964d\u4f4e\u7a05\u73877%)\u3001B2C\u50f9\u683c\u542b\u7a05\u986f\u793a\u8981\u6c42\u8207OSS\u7533\u5831\u5be6\u52d9\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>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div>\n<section class=\"ChatMessageFollowupActions_container__0Mrhg\">\n<div class=\"ResendRemixFollowupButton_container__J48ou\">\n<div class=\"ResendRemixFollowupButton_promptContainer__8vM_4 ResendRemixFollowupButton_right__du4Gd\"><\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u53ea\u505aB2C\u7684VAT\u5224\u65b7\u6838\u5fc3\u5dee\u7570 \u662f\u7684\uff0cB2C\u8207B2B\u7684\u6b50\u76dfVAT\u5224\u65b7\u908f\u8f2f\u5b8c\u5168\u4e0d\u540c\u3002 \u53f0\u7063\u8de8\u5883\u96fb\u5546\u82e5\u53ea\u505aB2C\u92b7 [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","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":"var(--ast-global-color-5)","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":""}},"footnotes":""},"categories":[44],"tags":[],"class_list":["post-19967","post","type-post","status-publish","format-standard","hentry","category-44"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/19967"}],"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=19967"}],"version-history":[{"count":1,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/19967\/revisions"}],"predecessor-version":[{"id":19971,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/19967\/revisions\/19971"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/media?parent=19967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/categories?post=19967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/tags?post=19967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}