{"id":19979,"date":"2026-01-24T19:15:23","date_gmt":"2026-01-24T11:15:23","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19979"},"modified":"2026-01-24T19:15:23","modified_gmt":"2026-01-24T11:15:23","slug":"individual-seller-eu-vat-registration-threshold-complete-guide-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/en\/individual-seller-eu-vat-registration-threshold-complete-guide-2026\/","title":{"rendered":"\u500b\u4eba\u8ce3\u5bb6\u4e5f\u9700\u8981\u6b50\u76dfVAT\u55ce\uff1f2026\u5e74\u5b8c\u6574\u5224\u5b9a\u6307\u5357"},"content":{"rendered":"<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19985\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-eu-vat-registration-threshold-guide-feature-2026.png\" alt=\"\u500b\u4eba\u8ce3\u5bb6\u6b50\u76dfVAT\u8a3b\u518a\u5224\u5b9a\u6307\u5357\u5c01\u9762\uff0c\u986f\u793a2026\u5e74\u20ac10,000\u9580\u6abb\u5224\u5b9a\u908f\u8f2f\u8207\u8a3b\u518a\u8981\u6c42\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-eu-vat-registration-threshold-guide-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-eu-vat-registration-threshold-guide-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-eu-vat-registration-threshold-guide-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-eu-vat-registration-threshold-guide-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-eu-vat-registration-threshold-guide-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2>\u500b\u4eba\u8ce3\u5bb6\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\u55ce\uff1f\u6838\u5fc3\u5224\u5b9a\u6a19\u6e96<\/h2>\n<p><strong>\u9700\u8981\uff0c\u4f46\u8996\u92b7\u552e\u984d\u8207\u92b7\u552e\u6a21\u5f0f\u800c\u5b9a<\/strong>The 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\u500b\u4eba\u8ce3\u5bb6\u5728Amazon\u3001eBay\u7b49\u5e73\u53f0\u92b7\u552e\u5546\u54c1\u7d66\u6b50\u76df\u6d88\u8cbb\u8005(B2C)\uff0c\u82e5\u7b26\u5408\u4ee5\u4e0b\u4efb\u4e00\u689d\u4ef6\uff0c\u5c31\u5fc5\u9808\u8a3b\u518aVAT\uff1a<\/p>\n<ol>\n<li><strong>\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000<\/strong>(\u5168\u6b50\u76df27\u570b\u5408\u8a08\uff0c2021\u5e74\u8d77\u7d71\u4e00\u9580\u6abb)<\/li>\n<li><strong>\u5728\u4efb\u4e00\u6b50\u76df\u570b\u5bb6\u6709\u672c\u5730\u5009\u5132<\/strong>(\u5982\u4f7f\u7528Amazon FBA\u3001\u7b2c\u4e09\u65b9\u6d77\u5916\u5009)<\/li>\n<li><strong>\u5e73\u53f0\u8981\u6c42\u63d0\u4f9bVAT\u7a05\u865f<\/strong>(Amazon\u3001eBay\u5f37\u5236\u9a57\u8b49\uff0c\u5426\u5247\u53ef\u80fd\u66ab\u505c\u92b7\u552e)<\/li>\n<\/ol>\n<p>\u5373\u4f7f\u662f\u300c\u500b\u4eba\u8ce3\u5bb6\u300d\u8eab\u4efd\uff0c\u53ea\u8981\u8de8\u5883\u92b7\u552e\u9054\u5230\u9580\u6abb\uff0c\u6b50\u76df\u7a05\u52d9\u6a5f\u95dc\u8996\u540c\u300c\u5546\u696d\u6d3b\u52d5\u300d\uff0c\u9700\u627f\u64d4\u8207\u4f01\u696d\u8ce3\u5bb6\u76f8\u540c\u7684VAT\u5408\u898f\u8cac\u4efb\u3002\u4e0d\u8a3b\u518a\u53ef\u80fd\u9762\u81e8\u7f70\u6b3e(\u53ef\u9054\u92b7\u552e\u984d20%)\u3001\u5e73\u53f0\u5e33\u865f\u51cd\u7d50\u3001\u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc\u7b49\u98a8\u96aa\u3002<\/p>\n<hr \/>\n<h2>\u70ba\u4ec0\u9ebc\u500b\u4eba\u8ce3\u5bb6\u4e5f\u6703\u88ab\u8981\u6c42\u8a3b\u518aVAT\uff1f<\/h2>\n<h3>\u6b50\u76dfVAT\u5236\u5ea6\u4e0d\u5340\u5206\u300c\u500b\u4eba\u300d\u8207\u300c\u4f01\u696d\u300d\u8eab\u4efd<\/h3>\n<p>\u8a31\u591a\u53f0\u7063\u500b\u4eba\u8ce3\u5bb6\u8aa4\u4ee5\u70ba\u300c\u53ea\u6709\u516c\u53f8\u624d\u9700\u8981\u8a3b\u518aVAT\u300d\uff0c\u4f46\u6b50\u76df\u589e\u503c\u7a05\u5236\u5ea6\u5224\u5b9a\u6a19\u6e96\u662f\u300c\u5546\u696d\u6d3b\u52d5\u6027\u8cea\u300d\uff0c\u800c\u975e\u8ce3\u5bb6\u6cd5\u5f8b\u8eab\u4efd\u3002\u6839\u64da<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat_en\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df<\/a>\u8aaa\u660e\uff0c\u53ea\u8981\u7b26\u5408\u4ee5\u4e0b\u7279\u5fb5\uff0c\u5c31\u88ab\u8996\u70ba\u300c\u61c9\u7a05\u5546\u696d\u6d3b\u52d5\u300d\uff1a<\/p>\n<ul>\n<li>\u6301\u7e8c\u6027\u92b7\u552e(\u975e\u5076\u767c\u6027\u500b\u4eba\u7269\u54c1\u8f49\u552e)<\/li>\n<li>\u4ee5\u71df\u5229\u70ba\u76ee\u7684<\/li>\n<li>\u8de8\u5883\u92b7\u552e\u7d66\u6b50\u76df\u6d88\u8cbb\u8005(B2C)<\/li>\n<li>\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\u6216\u4f7f\u7528\u672c\u5730\u5009\u5132<\/li>\n<\/ul>\n<p>\u9019\u610f\u5473\u8457\uff0c\u5373\u4f7f\u60a8\u662f\u300c\u500b\u4eba\u8ce3\u5bb6\u300d\u5e33\u865f\uff0c\u5728Amazon\u3001eBay\u4e0a\u9577\u671f\u92b7\u552e\u5546\u54c1\uff0c\u6b50\u76df\u7a05\u52d9\u6a5f\u95dc\u4ecd\u6703\u8981\u6c42\u60a8\u8a3b\u518aVAT\u4e26\u7533\u5831\u92b7\u552e\u7a05\u3002<\/p>\n<h3>2021\u5e74VAT\u96fb\u5546\u5957\u6848(e-commerce package)\u5f37\u5316\u5e73\u53f0\u8cac\u4efb<\/h3>\n<p>2021\u5e747\u6708\u8d77\uff0c\u6b50\u76df\u5be6\u65bd\u300cVAT e-commerce package\u300d\u6539\u9769\uff0c\u5f37\u5316\u96fb\u5546\u5e73\u53f0\u7684\u7a05\u52d9\u5408\u898f\u8cac\u4efb\u3002Amazon\u3001eBay\u7b49\u5e73\u53f0\u88ab\u8981\u6c42\uff1a<\/p>\n<ul>\n<li>\u9a57\u8b49\u8ce3\u5bb6VAT\u7a05\u865f\u6709\u6548\u6027<\/li>\n<li>\u5c0d\u672a\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\u7684\u8ce3\u5bb6\uff0c\u5e73\u53f0\u6709\u6b0a\u4ee3\u6263\u4ee3\u7e73VAT<\/li>\n<li>\u5c0d\u9ad8\u98a8\u96aa\u8ce3\u5bb6(\u5982\u672a\u8a3b\u518aVAT\u4f46\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000)\uff0c\u5e73\u53f0\u53ef\u66ab\u505c\u92b7\u552e\u6b0a\u9650<\/li>\n<\/ul>\n<p>\u9019\u5c0e\u81f4\u8d8a\u4f86\u8d8a\u591a\u500b\u4eba\u8ce3\u5bb6\u6536\u5230\u5e73\u53f0\u901a\u77e5\uff0c\u8981\u6c42\u63d0\u4f9bVAT\u7a05\u865f\uff0c\u5426\u5247\u9762\u81e8\u5e33\u865f\u51cd\u7d50\u6216\u92b7\u552e\u984d\u88ab\u6263\u6b3e\u3002<\/p>\n<hr \/>\n<h2>\u500b\u4eba\u8ce3\u5bb6VAT\u8a3b\u518a\u9580\u6abb\u5224\u5b9a\uff1a3\u5927\u6838\u5fc3\u60c5\u5883<\/h2>\n<h3>\u60c5\u58831: \u5e74\u92b7\u552e\u984d\u5224\u5b9a(\u20ac10,000\u9580\u6abb)<\/h3>\n<p><strong>\u5224\u5b9a\u6a19\u6e96<\/strong>: \u904e\u53bb12\u500b\u6708\u5167\uff0c\u60a8\u5728\u5168\u6b50\u76df27\u570b\u7684B2C\u9060\u8ddd\u92b7\u552e\u7e3d\u984d\u662f\u5426\u8d85\u904e\u20ac10,000\uff1f<\/p>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u92b7\u552e\u984d\u7bc4\u570d<\/th>\n<th>\u662f\u5426\u9700\u8981\u8a3b\u518aVAT<\/th>\n<th>Description<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u2264\u20ac10,000<\/td>\n<td>\u53ef\u9078\u64c7\u8a3b\u518a\u6216\u4e0d\u8a3b\u518a<\/td>\n<td>\u672a\u9054\u5f37\u5236\u9580\u6abb\uff0c\u4f46\u5e73\u53f0\u53ef\u80fd\u4ecd\u8981\u6c42\u63d0\u4f9b\u7a05\u865f<\/td>\n<\/tr>\n<tr>\n<td>&gt;\u20ac10,000<\/td>\n<td><strong>\u5f37\u5236\u8a3b\u518a<\/strong><\/td>\n<td>\u5fc5\u9808\u5728\u92b7\u552e\u570b\u8a3b\u518aVAT\uff0c\u6216\u9078\u64c7OSS\u7c21\u5316\u7533\u5831<\/td>\n<\/tr>\n<tr>\n<td>\u4f7f\u7528\u672c\u5730\u5009\u5132(\u4efb\u4f55\u91d1\u984d)<\/td>\n<td><strong>\u5f37\u5236\u8a3b\u518a<\/strong><\/td>\n<td>\u7121\u8ad6\u92b7\u552e\u984d\u591a\u5c11\uff0c\u6709FBA\/\u6d77\u5916\u5009\u5c31\u5fc5\u9808\u8a3b\u518a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<blockquote><p>\u26a0\ufe0f <strong>important reminder<\/strong>: \u20ac10,000\u662f\u300c\u5168\u6b50\u76df\u5408\u8a08\u300d\u9580\u6abb\uff0c\u975e\u55ae\u4e00\u570b\u5bb6\u3002\u4f8b\u5982\u60a8\u5728\u5fb7\u570b\u92b7\u552e\u20ac6,000\u3001\u6cd5\u570b\u20ac5,000\uff0c\u5408\u8a08\u20ac11,000\u5c31\u5df2\u8d85\u904e\u9580\u6abb\uff0c\u5fc5\u9808\u8a3b\u518aVAT\u3002<\/p><\/blockquote>\n<h3>\u60c5\u58832: \u672c\u5730\u5009\u5132\u5224\u5b9a(FBA\/\u6d77\u5916\u5009)<\/h3>\n<p><strong>\u5224\u5b9a\u6a19\u6e96<\/strong>: \u60a8\u7684\u5546\u54c1\u662f\u5426\u5132\u5b58\u5728\u6b50\u76df\u5883\u5167\u4efb\u4e00\u570b\u5bb6\u7684\u5009\u5eab\uff1f<\/p>\n<p>\u82e5\u60a8\u4f7f\u7528\u4ee5\u4e0b\u670d\u52d9\uff0c<strong>\u7121\u8ad6\u92b7\u552e\u984d\u591a\u5c11<\/strong>\u90fd\u5fc5\u9808\u5728\u5009\u5132\u6240\u5728\u570b\u8a3b\u518aVAT\uff1a<\/p>\n<ul>\n<li><strong>Amazon FBA<\/strong>(\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u3001\u897f\u73ed\u7259\u3001\u6ce2\u862d\u7b49\u5009\u5eab)<\/li>\n<li><strong>\u7b2c\u4e09\u65b9\u6d77\u5916\u5009<\/strong>(\u5982DHL\u5009\u5132\u3001\u9806\u8c50\u6d77\u5916\u5009)<\/li>\n<li><strong>\u5bc4\u552e\u5230\u6b50\u76df\u7d93\u92b7\u5546\u5009\u5eab<\/strong><\/li>\n<\/ul>\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\u5546\u54c1\u4e00\u65e6\u9032\u5165\u5fb7\u570b\u5883\u5167\u5009\u5eab\uff0c\u5c31\u7522\u751f\u300c\u9032\u53e3VAT\u300d\u8207\u300c\u92b7\u552eVAT\u300d\u7fa9\u52d9\uff0c\u8ce3\u5bb6\u5fc5\u9808\u53d6\u5f97\u5fb7\u570bVAT\u7a05\u865f\u4e26\u7533\u5831\u3002<\/p>\n<hr \/>\n<h3>\u57162: \u500b\u4eba\u8ce3\u5bb6VAT\u8a3b\u518a\u6c7a\u7b56\u6d41\u7a0b\u5716<\/h3>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19986\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-vat-registration-decision-flowchart-2026.png\" alt=\"\u500b\u4eba\u8ce3\u5bb6VAT\u8a3b\u518a\u6c7a\u7b56\u6d41\u7a0b\u5716\uff0c\u986f\u793a\u92b7\u552e\u984d\u9580\u6abb\u3001\u672c\u5730\u5009\u5132\u3001\u5e73\u53f0\u8981\u6c42\u4e09\u5927\u5224\u5b9a\u8def\u5f91\u8207\u5f37\u5236\u8a3b\u518a\u60c5\u5883\" width=\"896\" height=\"1200\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-vat-registration-decision-flowchart-2026.png 896w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-vat-registration-decision-flowchart-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-vat-registration-decision-flowchart-2026-9x12.png 9w\" sizes=\"(max-width: 896px) 100vw, 896px\" \/><\/p>\n<hr \/>\n<h3>\u60c5\u58833: \u5e73\u53f0\u5f37\u5236\u8981\u6c42(Amazon\/eBay\u9a57\u8b49)<\/h3>\n<p><strong>\u5224\u5b9a\u6a19\u6e96<\/strong>: \u5373\u4f7f\u60a8\u92b7\u552e\u984d\u672a\u9054\u20ac10,000\u4e14\u7121\u672c\u5730\u5009\u5132\uff0c\u5e73\u53f0\u4ecd\u53ef\u80fd\u8981\u6c42\u63d0\u4f9bVAT\u7a05\u865f\u3002<\/p>\n<p><strong>Amazon VAT Services(AVS)\u9a57\u8b49\u6a5f\u5236<\/strong>:<\/p>\n<ul>\n<li>Amazon\u6703\u4e3b\u52d5\u6383\u63cf\u8ce3\u5bb6\u5e33\u865f\u92b7\u552e\u6578\u64da<\/li>\n<li>\u82e5\u7cfb\u7d71\u5224\u5b9a\u60a8\u300c\u53ef\u80fd\u9700\u8981\u8a3b\u518aVAT\u300d(\u5982\u92b7\u552e\u984d\u63a5\u8fd1\u20ac10,000\u3001\u4f7f\u7528\u6cdb\u6b50\u914d\u9001)\uff0c\u6703\u767c\u9001\u901a\u77e5\u8981\u6c42\u63d0\u4f9b\u7a05\u865f<\/li>\n<li>\u82e530\u5929\u5167\u672a\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0cAmazon\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u6216\u4ee3\u626320%\u6b3e\u9805\u4f5c\u70baVAT\u9810\u7e73<\/li>\n<\/ul>\n<p><strong>eBay\u7a05\u52d9\u5408\u898f\u653f\u7b56<\/strong>:<\/p>\n<ul>\n<li>\u8981\u6c42\u6240\u6709\u5728\u6b50\u76df\u7ad9\u9ede\u92b7\u552e\u7684\u8ce3\u5bb6\u63d0\u4f9b\u7a05\u52d9\u8cc7\u8a0a<\/li>\n<li>\u5c0d\u9ad8\u92b7\u552e\u984d\u8ce3\u5bb6(\u63a5\u8fd1\u20ac10,000)\u9032\u884c\u7a05\u865f\u9a57\u8b49<\/li>\n<li>\u672a\u63d0\u4f9b\u7a05\u865f\u53ef\u80fd\u5c0e\u81f4\u5546\u54c1\u4e0b\u67b6\u6216\u5e33\u865f\u9650\u5236<\/li>\n<\/ul>\n<blockquote><p>\ud83d\udea8 <strong>\u7a05\u52d9\u98a8\u96aa<\/strong>: \u5373\u4f7f\u60a8\u8a8d\u70ba\u300c\u4e0d\u9700\u8981\u8a3b\u518aVAT\u300d\uff0c\u82e5\u5e73\u53f0\u8981\u6c42\u63d0\u4f9b\u7a05\u865f\u800c\u60a8\u7121\u6cd5\u63d0\u4f9b\uff0c\u4ecd\u53ef\u80fd\u9762\u81e8\u5e33\u865f\u51cd\u7d50\u98a8\u96aa\u3002\u5efa\u8b70\u63d0\u524d\u8aee\u8a62\u5c08\u696d\u7a05\u52d9\u9867\u554f\u3002<\/p><\/blockquote>\n<hr \/>\n<h2>\u500b\u4eba\u8ce3\u5bb6\u5982\u4f55\u8a3b\u518aVAT\uff1f2\u7a2e\u4e3b\u8981\u65b9\u6848<\/h2>\n<h3>\u65b9\u6848A: \u55ae\u4e00\u570b\u5bb6\u8a3b\u518a(\u50b3\u7d71\u65b9\u5f0f)<\/h3>\n<p><strong>Applicable scenarios<\/strong>: \u60a8\u50c5\u57281-2\u500b\u6b50\u76df\u570b\u5bb6\u92b7\u552e\uff0c\u6216\u4f7f\u7528\u7279\u5b9a\u570b\u5bb6FBA\u5009\u5eab\u3002<\/p>\n<p><strong>\u64cd\u4f5c\u6b65\u9a5f<\/strong>:<\/p>\n<ol>\n<li>\u78ba\u8a8d\u9700\u8981\u8a3b\u518a\u7684\u570b\u5bb6(\u901a\u5e38\u662f\u5009\u5132\u6240\u5728\u570b\u6216\u4e3b\u8981\u92b7\u552e\u570b)<\/li>\n<li>\u6e96\u5099\u6587\u4ef6: \u8b77\u7167\u3001\u53f0\u7063\u7a05\u7c4d\u8b49\u660e\u3001\u92b7\u552e\u8cc7\u6599\u3001\u9280\u884c\u5e33\u6236\u8b49\u660e<\/li>\n<li>\u59d4\u8a17\u7576\u5730\u7a05\u52d9\u4ee3\u7406\u4eba(Fiscal Representative)\u5354\u52a9\u7533\u8acb(\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u7b49\u570b\u5f37\u5236\u8981\u6c42)<\/li>\n<li>\u63d0\u4ea4\u7533\u8acb\u81f3\u8a72\u570b\u7a05\u52d9\u6a5f\u95dc(\u5982\u5fb7\u570bFinanzamt\u3001\u6cd5\u570bImpots.gouv)<\/li>\n<li>\u53d6\u5f97VAT\u7a05\u865f(\u7d044-12\u9031\uff0c\u5404\u570b\u4e0d\u540c)<\/li>\n<li>\u6309\u5b63\u5ea6\u6216\u6708\u5ea6\u7533\u5831VAT<\/li>\n<\/ol>\n<p><strong>\u6210\u672c<\/strong>: \u7a05\u52d9\u4ee3\u7406\u4eba\u8cbb\u7528\u7d04\u20ac800-2,000\/\u5e74(\u5404\u570b\u4e0d\u540c)<\/p>\n<h3>\u65b9\u6848B: OSS\u7c21\u5316\u7533\u5831(\u63a8\u85a6)<\/h3>\n<p><strong>Applicable scenarios<\/strong>: \u60a8\u5728\u591a\u500b\u6b50\u76df\u570b\u5bb6\u92b7\u552e\uff0c\u4e14\u7121\u672c\u5730\u5009\u5132(\u7d14\u8de8\u5883\u9060\u8ddd\u92b7\u552e)\u3002<\/p>\n<p><strong>OSS(One-Stop Shop)\u512a\u52e2<\/strong>:<\/p>\n<ul>\n<li>\u50c5\u9700\u57281\u500b\u6b50\u76df\u570b\u5bb6\u8a3b\u518aVAT\u7a05\u865f<\/li>\n<li>\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u6b50\u76df27\u570b\u7684\u92b7\u552eVAT<\/li>\n<li>\u7121\u9700\u5728\u6bcf\u500b\u92b7\u552e\u570b\u5206\u5225\u8a3b\u518a<\/li>\n<li>\u7533\u5831\u9031\u671f: \u6bcf\u5b63\u5ea61\u6b21(\u8f03\u55ae\u4e00\u570b\u5bb6\u8a3b\u518a\u66f4\u7c21\u5316)<\/li>\n<\/ul>\n<p><strong>\u64cd\u4f5c\u6b65\u9a5f<\/strong>:<\/p>\n<ol>\n<li>\u9078\u64c7\u8a3b\u518a\u570b\u5bb6(\u5efa\u8b70\u9078\u64c7\u6ce2\u862d\u3001\u611b\u6c99\u5c3c\u4e9e\u7b49\u8a3b\u518a\u9580\u6abb\u8f03\u4f4e\u7684\u570b\u5bb6)<\/li>\n<li>\u6e96\u5099\u6587\u4ef6(\u540c\u65b9\u6848A)<\/li>\n<li>\u7dda\u4e0a\u63d0\u4ea4OSS\u8a3b\u518a\u7533\u8acb<\/li>\n<li>\u53d6\u5f97OSS VAT\u7a05\u865f(\u7d042-4\u9031)<\/li>\n<li>\u6bcf\u5b63\u5ea6\u900f\u904eOSS\u5e73\u53f0\u7533\u5831\u6240\u6709\u6b50\u76df\u92b7\u552e<\/li>\n<\/ol>\n<p><strong>\u6210\u672c<\/strong>: \u90e8\u5206\u570b\u5bb6OSS\u8a3b\u518a\u7121\u9700\u7a05\u52d9\u4ee3\u7406\u4eba\uff0c\u53ef\u7bc0\u7701\u4ee3\u7406\u8cbb\u7528<\/p>\n<blockquote><p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>: \u82e5\u60a8\u4f7f\u7528Amazon FBA\uff0c\u5373\u4f7f\u9078\u64c7OSS\u8a3b\u518a\uff0c\u4ecd\u9700\u5728FBA\u5009\u5eab\u6240\u5728\u570b\u55ae\u7368\u8a3b\u518aVAT(\u56e0\u70ba\u672c\u5730\u5009\u5132\u4e0d\u9069\u7528OSS)\u3002\u5efa\u8b70\u5148\u8a55\u4f30\u5009\u5132\u7b56\u7565\u518d\u6c7a\u5b9a\u8a3b\u518a\u65b9\u6848\u3002<\/p><\/blockquote>\n<p>\u82e5\u9700\u4e86\u89e3\u5b8c\u6574\u7684\u6b50\u76dfVAT\u8a3b\u518a\u5224\u5b9a\u908f\u8f2f\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<h3>\u57163: \u500b\u4eba\u8ce3\u5bb6VAT\u8a3b\u518a\u65b9\u6848\u6bd4\u8f03\u8868<\/h3>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19987\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-vat-registration-options-comparison-table-2026.png\" alt=\"\u4eba\u8ce3\u5bb6VAT\u8a3b\u518a\u65b9\u6848\u6bd4\u8f03\u8868\uff0c\u986f\u793a\u55ae\u4e00\u570b\u5bb6\u8a3b\u518a\u8207OSS\u7c21\u5316\u7533\u5831\u7684\u9069\u7528\u60c5\u5883\u3001\u6210\u672c\u3001\u512a\u7f3a\u9ede\u5c0d\u7167\" width=\"1376\" height=\"768\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-vat-registration-options-comparison-table-2026.png 1376w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-vat-registration-options-comparison-table-2026-768x429.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/individual-seller-vat-registration-options-comparison-table-2026-18x10.png 18w\" sizes=\"(max-width: 1376px) 100vw, 1376px\" \/><\/p>\n<hr \/>\n<h2>\u500b\u4eba\u8ce3\u5bb6\u4e0d\u8a3b\u518aVAT\u76845\u5927\u98a8\u96aa<\/h2>\n<p>\u5373\u4f7f\u60a8\u8a8d\u70ba\u300c\u92b7\u552e\u984d\u4e0d\u9ad8\u300d\u6216\u300c\u53ea\u662f\u517c\u8077\u8ce3\u5bb6\u300d\uff0c\u4e0d\u8a3b\u518aVAT\u4ecd\u53ef\u80fd\u9762\u81e8\u4ee5\u4e0b\u56b4\u91cd\u5f8c\u679c\uff1a<\/p>\n<ol>\n<li><strong>\u5e73\u53f0\u5e33\u865f\u51cd\u7d50\u6216\u92b7\u552e\u984d\u6263\u6b3e<\/strong><br \/>\nAmazon\u3001eBay\u53ef\u80fd\u66ab\u505c\u60a8\u7684\u92b7\u552e\u6b0a\u9650\uff0c\u6216\u76f4\u63a5\u5f9e\u92b7\u552e\u6b3e\u9805\u4e2d\u6263\u966420%\u4f5c\u70baVAT\u4ee3\u7e73\u3002<\/li>\n<li><strong>\u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73VAT+\u7f70\u6b3e<\/strong><br \/>\n\u6b50\u76df\u5404\u570b\u7a05\u52d9\u6a5f\u95dc\u53ef\u8ffd\u6eaf\u904e\u53bb3-5\u5e74\u7684\u672a\u7533\u5831VAT\uff0c\u4e26\u52a0\u5fb5\u7f70\u6b3e(\u53ef\u9054\u92b7\u552e\u984d20%)\u8207\u6eef\u7d0d\u91d1\u3002<\/li>\n<li><strong>\u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc<\/strong><br \/>\n\u82e5\u60a8\u5f9e\u53f0\u7063\u76f4\u90f5\u5546\u54c1\u5230\u6b50\u76df\uff0c\u6d77\u95dc\u53ef\u80fd\u56e0\u300c\u6536\u4ef6\u4eba\u672a\u63d0\u4f9bVAT\u7a05\u865f\u300d\u800c\u6263\u62bc\u8ca8\u7269\uff0c\u8981\u6c42\u88dc\u7e73\u9032\u53e3VAT\u8207\u95dc\u7a05\u3002<\/li>\n<li><strong>\u7121\u6cd5\u958b\u7acb\u5408\u898f\u767c\u7968\u5f71\u97ffB2B\u92b7\u552e<\/strong><br \/>\n\u82e5\u60a8\u672a\u4f86\u60f3\u62d3\u5c55B2B\u5e02\u5834\uff0c\u6c92\u6709VAT\u7a05\u865f\u5c31\u7121\u6cd5\u958b\u7acb\u5408\u898f\u767c\u7968\uff0c\u6b50\u76df\u4f01\u696d\u8cb7\u5bb6\u7121\u6cd5\u62b5\u6263\u9032\u9805\u7a05\u3002<\/li>\n<li><strong>\u5211\u4e8b\u8cac\u4efb\u98a8\u96aa(\u56b4\u91cd\u9003\u7a05)<\/strong><br \/>\n\u82e5\u7a05\u52d9\u6a5f\u95dc\u8a8d\u5b9a\u60a8\u300c\u6545\u610f\u9003\u7a05\u300d\u4e14\u91d1\u984d\u91cd\u5927\uff0c\u53ef\u80fd\u9762\u81e8\u5211\u4e8b\u8a34\u8a1f(\u5fb7\u570b\u3001\u6cd5\u570b\u7b49\u570b\u6709\u660e\u78ba\u7f70\u5247)\u3002<\/li>\n<\/ol>\n<blockquote><p>\ud83d\udea8 <strong>\u7a05\u52d9\u98a8\u96aa<\/strong>: \u6839\u64da<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\u672a\u8a3b\u518aVAT\u4e14\u88ab\u67e5\u7372\u7684\u8ce3\u5bb6\uff0c\u9664\u88dc\u7e73\u7a05\u6b3e\u5916\uff0c\u9084\u9700\u652f\u4ed86-10%\u7684\u6eef\u7d0d\u91d1\u8207\u6700\u9ad820%\u7684\u7f70\u6b3e\u3002\u5efa\u8b70\u500b\u4eba\u8ce3\u5bb6\u4e0d\u8981\u5fc3\u5b58\u50e5\u5016\u3002<\/p><\/blockquote>\n<hr \/>\n<h2>\u9700\u8981\u7279\u5225\u6ce8\u610f\u76843\u500b\u91cd\u9ede<\/h2>\n<h3>1. \u300c\u500b\u4eba\u8ce3\u5bb6\u300d\u4e0d\u7b49\u65bc\u300c\u514d\u7a05\u300d<\/h3>\n<p>\u8a31\u591a\u53f0\u7063\u500b\u4eba\u8ce3\u5bb6\u8aa4\u4ee5\u70ba\u300c\u6211\u53ea\u662f\u500b\u4eba\u8ce3\u5bb6\uff0c\u4e0d\u7528\u7e73\u7a05\u300d\uff0c\u4f46\u6b50\u76dfVAT\u5236\u5ea6\u5224\u5b9a\u6a19\u6e96\u662f\u300c\u5546\u696d\u6d3b\u52d5\u6027\u8cea\u300d\uff0c\u800c\u975e\u8ce3\u5bb6\u8eab\u4efd\u3002\u53ea\u8981\u60a8\u6301\u7e8c\u6027\u92b7\u552e\u5546\u54c1(\u975e\u5076\u767c\u6027\u500b\u4eba\u7269\u54c1\u8f49\u552e)\uff0c\u5c31\u88ab\u8996\u70ba\u61c9\u7a05\u5546\u696d\u6d3b\u52d5\u3002<\/p>\n<h3>2. Amazon\/eBay\u300c\u4ee3\u6263VAT\u300d\u4e0d\u7b49\u65bc\u300c\u5408\u898f\u300d<\/h3>\n<p>\u90e8\u5206\u5e73\u53f0\u6703\u5728\u8ce3\u5bb6\u672a\u63d0\u4f9bVAT\u7a05\u865f\u6642\uff0c\u81ea\u52d5\u5f9e\u92b7\u552e\u6b3e\u9805\u4e2d\u6263\u966420%\u4f5c\u70baVAT\u4ee3\u7e73\u3002\u4f46\u9019<strong>\u4e0d\u4ee3\u8868\u60a8\u5df2\u5408\u898f<\/strong>\uff0c\u60a8\u4ecd\u9700\u81ea\u884c\u8a3b\u518aVAT\u4e26\u7533\u5831\uff0c\u5426\u5247\u7a05\u52d9\u6a5f\u95dc\u53ef\u80fd\u8ffd\u7e73\u904e\u53bb\u672a\u7533\u5831\u7684\u7a05\u6b3e\u3002<\/p>\n<h3>3. OSS\u4e0d\u9069\u7528\u300c\u672c\u5730\u5009\u5132\u300d\u60c5\u5883<\/h3>\n<p>\u82e5\u60a8\u4f7f\u7528Amazon FBA\u6216\u7b2c\u4e09\u65b9\u6d77\u5916\u5009\uff0c\u5373\u4f7f\u9078\u64c7OSS\u8a3b\u518a\uff0c\u4ecd\u9700\u5728\u5009\u5132\u6240\u5728\u570b\u55ae\u7368\u8a3b\u518aVAT\u3002OSS\u50c5\u9069\u7528\u65bc\u300c\u7d14\u8de8\u5883\u9060\u8ddd\u92b7\u552e\u300d(\u5546\u54c1\u5f9e\u53f0\u7063\u6216\u5176\u4ed6\u570b\u5bb6\u76f4\u63a5\u5bc4\u9001\u7d66\u6b50\u76df\u6d88\u8cbb\u8005)\u3002<\/p>\n<p>\u95dc\u65bc\u9032\u53e3\u3001\u5009\u5132\u8207\u8de8\u5883\u92b7\u552e\u7684VAT\u5224\u5b9a\u7d30\u7bc0\uff0c\u8acb\u53c3\u95b1<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<h2>Conclusion<\/h2>\n<p>\u500b\u4eba\u8ce3\u5bb6\u662f\u5426\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff0c\u53d6\u6c7a\u65bc\u4ee5\u4e0b3\u5927\u6838\u5fc3\u5224\u5b9a\u6a19\u6e96\uff1a<\/p>\n<ul>\n<li><strong>\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000<\/strong>(\u5168\u6b50\u76df\u5408\u8a08)<\/li>\n<li><strong>\u4f7f\u7528\u672c\u5730\u5009\u5132<\/strong>(FBA\/\u6d77\u5916\u5009)<\/li>\n<li><strong>\u5e73\u53f0\u5f37\u5236\u8981\u6c42\u63d0\u4f9bVAT\u7a05\u865f<\/strong>(Amazon\/eBay\u9a57\u8b49)<\/li>\n<\/ul>\n<p>\u5373\u4f7f\u60a8\u662f\u300c\u500b\u4eba\u8ce3\u5bb6\u300d\u8eab\u4efd\uff0c\u53ea\u8981\u7b26\u5408\u4e0a\u8ff0\u4efb\u4e00\u689d\u4ef6\uff0c\u5c31\u5fc5\u9808\u8a3b\u518aVAT\u4e26\u7533\u5831\u92b7\u552e\u7a05\u3002\u4e0d\u8a3b\u518a\u53ef\u80fd\u9762\u81e8\u5e73\u53f0\u5e33\u865f\u51cd\u7d50\u3001\u7a05\u52d9\u8ffd\u7e73\u3001\u7f70\u6b3e(\u53ef\u9054\u92b7\u552e\u984d20%)\u7b49\u56b4\u91cd\u5f8c\u679c\u3002\u5efa\u8b70\u60a8\u8a55\u4f30\u81ea\u8eab\u92b7\u552e\u60c5\u6cc1\uff0c\u9078\u64c7\u300c\u55ae\u4e00\u570b\u5bb6\u8a3b\u518a\u300d\u6216\u300cOSS\u7c21\u5316\u7533\u5831\u300d\u65b9\u6848\uff0c\u63d0\u524d\u5b8c\u6210\u7a05\u52d9\u5408\u898f\u6e96\u5099\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: \u6211\u53ea\u5728Amazon\u8ce3\u4e00\u9ede\u6771\u897f\uff0c\u5e74\u92b7\u552e\u984d\u4e0d\u5230\u20ac10,000\uff0c\u9700\u8981\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u82e5\u60a8\u5e74\u92b7\u552e\u984d\u672a\u9054\u20ac10,000\u4e14\u7121\u4f7f\u7528FBA\/\u6d77\u5916\u5009\uff0c\u7406\u8ad6\u4e0a\u66ab\u4e0d\u9700\u8a3b\u518aVAT\u3002\u4f46Amazon\u53ef\u80fd\u4ecd\u8981\u6c42\u60a8\u63d0\u4f9b\u7a05\u52d9\u8cc7\u8a0a\u6216\u7a05\u865f\uff0c\u5426\u5247\u53ef\u80fd\u9650\u5236\u92b7\u552e\u6b0a\u9650\u3002\u5efa\u8b70\u63d0\u524d\u6e96\u5099\u4ee5\u907f\u514d\u5e33\u865f\u98a8\u96aa\u3002<\/p>\n<h3>Q2: \u6211\u4f7f\u7528Amazon FBA\uff0c\u4f46\u92b7\u552e\u984d\u5f88\u4f4e\uff0c\u4e5f\u9700\u8981\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p><strong>need<\/strong>\u3002\u53ea\u8981\u60a8\u4f7f\u7528FBA(\u672c\u5730\u5009\u5132)\uff0c\u7121\u8ad6\u92b7\u552e\u984d\u591a\u5c11\u90fd\u5fc5\u9808\u5728\u5009\u5eab\u6240\u5728\u570b\u8a3b\u518aVAT\u3002\u9019\u662f\u56e0\u70ba\u5546\u54c1\u9032\u5165\u6b50\u76df\u5883\u5167\u5009\u5eab\u5c31\u7522\u751f\u300c\u9032\u53e3VAT\u300d\u8207\u300c\u92b7\u552eVAT\u300d\u7fa9\u52d9\u3002<\/p>\n<h3>Q3: \u4ec0\u9ebc\u662fOSS\uff1f\u500b\u4eba\u8ce3\u5bb6\u53ef\u4ee5\u7528\u55ce\uff1f<\/h3>\n<p>OSS(One-Stop Shop\uff0c\u4e00\u7ad9\u5f0f\u5546\u5e97)\u662f\u6b50\u76df2021\u5e74\u63a8\u51fa\u7684VAT\u7c21\u5316\u7533\u5831\u5236\u5ea6\uff0c\u5141\u8a31\u8ce3\u5bb6\u57281\u500b\u6210\u54e1\u570b\u8a3b\u518a\uff0c\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u6b50\u76df27\u570b\u7684\u92b7\u552eVAT\u3002\u500b\u4eba\u8ce3\u5bb6\u53ef\u4ee5\u4f7f\u7528\uff0c\u4f46\u50c5\u9069\u7528\u65bc\u300c\u7d14\u8de8\u5883\u9060\u8ddd\u92b7\u552e\u300d(\u7121\u672c\u5730\u5009\u5132)\u3002<\/p>\n<h3>Q4: Amazon\u8aaa\u8981\u4ee3\u6263\u621120%\u7684VAT\uff0c\u9019\u6a23\u6211\u9084\u9700\u8981\u81ea\u5df1\u8a3b\u518a\u55ce\uff1f<\/h3>\n<p><strong>need<\/strong>\u3002Amazon\u4ee3\u6263VAT\u53ea\u662f\u5e73\u53f0\u7684\u98a8\u96aa\u7ba1\u7406\u63aa\u65bd\uff0c\u4e0d\u4ee3\u8868\u60a8\u5df2\u5408\u898f\u3002\u60a8\u4ecd\u9700\u81ea\u884c\u8a3b\u518aVAT\u4e26\u7533\u5831\uff0c\u5426\u5247\u7a05\u52d9\u6a5f\u95dc\u53ef\u80fd\u8ffd\u7e73\u904e\u53bb\u672a\u7533\u5831\u7684\u7a05\u6b3e\u8207\u7f70\u6b3e\u3002<\/p>\n<h3>Q5: \u500b\u4eba\u8ce3\u5bb6\u8a3b\u518aVAT\u8981\u82b1\u591a\u5c11\u9322\uff1f<\/h3>\n<p>\u6210\u672c\u53d6\u6c7a\u65bc\u8a3b\u518a\u65b9\u6848\u3002\u82e5\u9078\u64c7\u300c\u55ae\u4e00\u570b\u5bb6\u8a3b\u518a\u300d\u4e14\u9700\u8981\u7a05\u52d9\u4ee3\u7406\u4eba(\u5982\u5fb7\u570b\u3001\u6cd5\u570b)\uff0c\u4ee3\u7406\u8cbb\u7d04\u20ac800-2,000\/\u5e74\u3002\u82e5\u9078\u64c7\u300cOSS\u8a3b\u518a\u300d\u4e14\u5728\u6ce2\u862d\u3001\u611b\u6c99\u5c3c\u4e9e\u7b49\u570b\u8a3b\u518a\uff0c\u90e8\u5206\u570b\u5bb6\u53ef\u514d\u4ee3\u7406\u8cbb\uff0c\u6210\u672c\u8f03\u4f4e\u3002<\/p>\n<h3>Q6: \u6211\u4e0d\u8a3b\u518aVAT\u6703\u600e\u6a23\uff1f<\/h3>\n<p>\u98a8\u96aa\u5305\u62ec\uff1a(1)Amazon\/eBay\u66ab\u505c\u92b7\u552e\u6216\u6263\u6b3e\u4ee3\u7e73 (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\u97ffB2B\u92b7\u552e\u3002<\/p>\n<h3>Q7: VAT\u7a05\u865f\u7533\u8acb\u9700\u8981\u591a\u4e45\uff1f<\/h3>\n<p>\u5404\u570b\u4e0d\u540c\u3002\u55ae\u4e00\u570b\u5bb6\u8a3b\u518a\u7d044-12\u9031(\u5fb7\u570b\u7d046-8\u9031\u3001\u6ce2\u862d\u7d042-4\u9031)\u3002OSS\u8a3b\u518a\u901a\u5e38\u8f03\u5feb\uff0c\u7d042-4\u9031\u3002\u5efa\u8b70\u63d0\u524d3\u500b\u6708\u6e96\u5099\uff0c\u907f\u514d\u5f71\u97ff\u92b7\u552e\u8a08\u756b\u3002<\/p>\n<h3>Q8: \u6211\u53ea\u662f\u517c\u8077\u8ce3\u5bb6\uff0c\u4e5f\u8981\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u6b50\u76dfVAT\u5236\u5ea6\u4e0d\u5340\u5206\u300c\u5168\u8077\u300d\u6216\u300c\u517c\u8077\u300d\uff0c\u53ea\u770b\u300c\u5546\u696d\u6d3b\u52d5\u6027\u8cea\u300d\u3002\u82e5\u60a8\u6301\u7e8c\u6027\u92b7\u552e\u5546\u54c1\u4e14\u9054\u5230\u8a3b\u518a\u9580\u6abb(\u20ac10,000\u6216\u4f7f\u7528FBA)\uff0c\u5c31\u5fc5\u9808\u8a3b\u518aVAT\uff0c\u8207\u60a8\u662f\u5426\u5168\u8077\u7121\u95dc\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\u20ac10,000\u9580\u6abb\u8207OSS\u5236\u5ea6\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\u570bVAT\u8a3b\u518a\u7a0b\u5e8f\u3001\u7533\u5831\u8981\u6c42\u3001\u7f70\u6b3e\u898f\u5b9a\u8207OSS\/IOSS\u5be6\u65bd\u6307\u5357\uff0c\u8aaa\u660e\u500b\u4eba\u8ce3\u5bb6\u8207\u4f01\u696d\u8ce3\u5bb6\u7684\u7a05\u52d9\u7fa9\u52d9\u7121\u5dee\u7570\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df(European Commission &#8211; Taxation and Customs Union)<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/vat_en<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9\u7a05\u52d9\u8cc7\u8a0a\u5e73\u53f0\uff0c\u63d0\u4f9bVAT e-commerce package\u6539\u9769\u8aaa\u660e\u3001OSS\u8a3b\u518a\u6307\u5357\u3001\u5e73\u53f0\u8cac\u4efb\u898f\u5b9a\u8207\u5404\u6210\u54e1\u570bVAT\u9580\u6abb\u67e5\u8a62\u5de5\u5177\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>\u500b\u4eba\u8ce3\u5bb6\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\u55ce\uff1f\u6838\u5fc3\u5224\u5b9a\u6a19\u6e96 \u9700\u8981\uff0c\u4f46\u8996\u92b7\u552e\u984d\u8207\u92b7\u552e\u6a21\u5f0f\u800c\u5b9a\u3002\u6839\u64da\u6b50\u76df\u589e\u503c\u7a05\u6307\u4ee42006\/112 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