{"id":20307,"date":"2026-02-03T16:36:22","date_gmt":"2026-02-03T08:36:22","guid":{"rendered":"https:\/\/greenoo.tw\/?p=20307"},"modified":"2026-02-03T16:36:22","modified_gmt":"2026-02-03T08:36:22","slug":"eori-vs-vat-difference-application-timing-common-mistakes-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/en\/eori-vs-vat-difference-application-timing-common-mistakes-2026\/","title":{"rendered":"EORI vs VAT \u5dee\u7570\u662f\u4ec0\u9ebc\uff1f\u7528\u9014\u3001\u7533\u8acb\u6642\u6a5f\u8207\u5e38\u898b\u8aa4\u89e3\uff082026\uff09"},"content":{"rendered":"<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-20309\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vs-vat-difference-customs-tax-comparison-taiwan-seller-2026.png\" alt=\"EORI vs VAT\u5dee\u7570\u5b8c\u6574\u89e3\u6790\u5c01\u9762\uff0c\u5de6\u5074\u6d77\u95dc\u6e05\u95dc\u5834\u666f\u5c0d\u6bd4\u53f3\u5074VAT\u7a05\u52d9\u7533\u5831\u5834\u666f\uff0c\u986f\u793a\u53f0\u7063\u8de8\u5883\u96fb\u5546\u7533\u8acb\u6642\u6a5f\u8207\u7528\u9014\u5dee\u7570\uff0c2026\u6700\u65b0\u898f\u5b9a\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vs-vat-difference-customs-tax-comparison-taiwan-seller-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vs-vat-difference-customs-tax-comparison-taiwan-seller-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vs-vat-difference-customs-tax-comparison-taiwan-seller-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vs-vat-difference-customs-tax-comparison-taiwan-seller-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vs-vat-difference-customs-tax-comparison-taiwan-seller-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2>EORI vs VAT\u7684\u6838\u5fc3\u5dee\u7570\uff1a\u4e00\u500b\u7ba1\u6d77\u95dc\u3001\u4e00\u500b\u7ba1\u7a05\u52d9<\/h2>\n<p><strong>EORI(Economic Operators Registration and Identification)\u8207VAT(Value Added Tax)\u662f\u5169\u500b\u5b8c\u5168\u4e0d\u540c\u7684\u6b50\u76df\u8a3b\u518a\u7cfb\u7d71<\/strong>\uff0c\u524d\u8005\u662f\u6d77\u95dc\u6e05\u95dc\u8b58\u5225\u865f\u78bc\uff0c\u5f8c\u8005\u662f\u589e\u503c\u7a05\u7a05\u865f\u3002\u53f0\u7063\u8de8\u5883\u96fb\u5546\u6700\u5e38\u6df7\u6dc6\u7684\u662f\uff1a<strong>EORI\u7528\u65bc\u9032\u51fa\u53e3\u8ca8\u7269\u901a\u95dc\uff0cVAT\u7528\u65bc\u92b7\u552e\u7a05\u52d9\u7533\u5831\u8207\u7e73\u7d0d<\/strong>\u3002\u5169\u8005\u7533\u8acb\u6642\u6a5f\u3001\u4f7f\u7528\u5834\u666f\u3001\u6cd5\u5f8b\u8cac\u4efb\u5b8c\u5168\u4e0d\u540c\uff0c\u932f\u8aa4\u7406\u89e3\u53ef\u80fd\u5c0e\u81f4\u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc\u3001\u7121\u6cd5\u6e05\u95dc\uff0c\u6216\u9762\u81e8\u7a05\u52d9\u7a3d\u67e5\u7f70\u6b3e\u3002<\/p>\n<p>According to<a href=\"https:\/\/taxation-customs.ec.europa.eu\/customs-4\/union-customs-code_en\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u6d77\u95dc\u6cd5\u898f(UCC &#8211; Union Customs Code)<\/a>\uff0c\u6240\u6709\u8207\u6b50\u76df\u6d77\u95dc\u9032\u884c\u696d\u52d9\u5f80\u4f86\u7684\u7d93\u6fdf\u71df\u904b\u8005(\u5305\u542b\u9032\u53e3\u5546\u3001\u51fa\u53e3\u5546\u3001\u5831\u95dc\u4ee3\u7406)\uff0c\u90fd\u5fc5\u9808\u6301\u6709EORI\u865f\u78bc\u624d\u80fd\u8fa6\u7406\u9032\u51fa\u53e3\u7533\u5831\u3002\u800c\u6839\u64da<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\u5728\u6b50\u76df\u5883\u5167\u9032\u884c\u61c9\u7a05\u92b7\u552e\u6d3b\u52d5\u7684\u4f01\u696d\uff0c\u5247\u9700\u8a3b\u518aVAT\u7a05\u865f\u4e26\u5b9a\u671f\u7533\u5831\u7e73\u7d0d\u589e\u503c\u7a05\u3002<\/p>\n<h2>EORI\u8207VAT\u7684\u5b9a\u7fa9\u8207\u7ba1\u8f44\u6a5f\u95dc<\/h2>\n<h3>EORI\u865f\u78bc\uff1a\u6d77\u95dc\u6e05\u95dc\u7684\u8eab\u4efd\u8b49<\/h3>\n<p>**EORI(Economic Operators Registration and Identification number)**\u662f\u6b50\u76df\u6d77\u95dc\u7cfb\u7d71\u7684\u552f\u4e00\u8b58\u5225\u865f\u78bc\uff0c\u7528\u65bc\u8b58\u5225\u8207\u6b50\u76df\u6d77\u95dc\u9032\u884c\u696d\u52d9\u5f80\u4f86\u7684\u6240\u6709\u7d93\u6fdf\u71df\u904b\u8005\u3002EORI\u865f\u78bc\u683c\u5f0f\u70ba\u300c\u570b\u5bb6\u4ee3\u78bc(2\u78bc) + \u4f01\u696d\u8b58\u5225\u78bc(\u6700\u591a15\u78bc)\u300d\uff0c\u4f8b\u5982\u5fb7\u570bEORI\u865f\u78bc\u70ba\u300cDE123456789012345\u300d\u3002<\/p>\n<p><strong>\u7ba1\u8f44\u6a5f\u95dc<\/strong>: \u5404\u6210\u54e1\u570b\u6d77\u95dc\u7e3d\u7f72(Customs Authority)<br \/>\n<strong>\u7528\u9014<\/strong>: \u9032\u51fa\u53e3\u5831\u95dc\u3001\u6d77\u95dc\u7533\u5831\u3001\u8ca8\u7269\u6e05\u95dc\u3001\u95dc\u7a05\u7e73\u7d0d<br \/>\n<strong>Applicable to<\/strong>: \u6240\u6709\u8207\u6b50\u76df\u6d77\u95dc\u9032\u884c\u696d\u52d9\u5f80\u4f86\u7684\u4f01\u696d(\u9032\u53e3\u5546\u3001\u51fa\u53e3\u5546\u3001\u5831\u95dc\u4ee3\u7406\u3001\u7269\u6d41\u5546)<\/p>\n<h3>VAT\u7a05\u865f\uff1a\u92b7\u552e\u7a05\u52d9\u7684\u7d0d\u7a05\u8b58\u5225\u78bc<\/h3>\n<p><strong>VAT(Value Added Tax)\u7a05\u865f<\/strong>\u662f\u6b50\u76df\u589e\u503c\u7a05\u7cfb\u7d71\u7684\u7d0d\u7a05\u4eba\u8b58\u5225\u865f\u78bc\uff0c\u7528\u65bc\u4f01\u696d\u5728\u6b50\u76df\u5883\u5167\u9032\u884c\u61c9\u7a05\u92b7\u552e\u6642\u7684\u7a05\u52d9\u7533\u5831\u8207\u7e73\u7d0d\u3002VAT\u865f\u78bc\u683c\u5f0f\u70ba\u300c\u570b\u5bb6\u4ee3\u78bc(2\u78bc) + \u7a05\u865f(8-12\u78bc\u4e0d\u7b49)\u300d\uff0c\u4f8b\u5982\u5fb7\u570bVAT\u865f\u78bc\u70ba\u300cDE123456789\u300d\u3002<\/p>\n<p><strong>\u7ba1\u8f44\u6a5f\u95dc<\/strong>: \u5404\u6210\u54e1\u570b\u7a05\u52d9\u6a5f\u95dc(Tax Authority\uff0c\u5982\u5fb7\u570bFinanzamt\u3001\u82f1\u570bHMRC)<br \/>\n<strong>\u7528\u9014<\/strong>: \u92b7\u552eVAT\u7533\u5831\u3001\u9032\u9805VAT\u62b5\u6263\u3001B2B\u4ea4\u6613\u9a57\u8b49\u3001\u5e73\u53f0\u7a05\u865f\u9a57\u8b49<br \/>\n<strong>Applicable to<\/strong>: \u5728\u6b50\u76df\u9032\u884c\u61c9\u7a05\u92b7\u552e\u7684\u4f01\u696d(\u8de8\u5883\u96fb\u5546\u3001\u54c1\u724c\u5546\u3001B2B\u4f9b\u61c9\u5546)<\/p>\n<hr \/>\n<h3>\u57162: EORI vs VAT\u6838\u5fc3\u5dee\u7570\u5c0d\u7167\u8868<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20310\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vat-core-difference-comparison-table-taiwan-seller-2026.png\" alt=\"EORI vs VAT\u6838\u5fc3\u5dee\u7570\u5c0d\u7167\u8868\uff0c\u986f\u793a\u7ba1\u8f44\u6a5f\u95dc\u3001\u7528\u9014\u3001\u7533\u8acb\u6642\u6a5f\u3001\u4f7f\u7528\u5834\u666f\u8207\u4e0d\u7533\u8acb\u5f8c\u679c\u76845\u5927\u5dee\u7570\uff0c\u6a58\u8272\u6a19\u793aEORI\u3001\u85cd\u8272\u6a19\u793aVAT\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vat-core-difference-comparison-table-taiwan-seller-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vat-core-difference-comparison-table-taiwan-seller-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vat-core-difference-comparison-table-taiwan-seller-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vat-core-difference-comparison-table-taiwan-seller-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vat-core-difference-comparison-table-taiwan-seller-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<hr \/>\n<h2>\u7533\u8acb\u6642\u6a5f\u5224\u65b7\uff1a\u4f55\u6642\u9700\u8981EORI\uff1f\u4f55\u6642\u9700\u8981VAT\uff1f<\/h2>\n<h3>\u9700\u8981EORI\u865f\u78bc\u76844\u7a2e\u60c5\u5883<\/h3>\n<p><strong>\u60c5\u58831: \u5f9e\u6b50\u76df\u5883\u5916\u9032\u53e3\u8ca8\u7269\u5230\u6b50\u76df<\/strong><br \/>\n\u53ea\u8981\u8ca8\u7269\u9700\u8981\u901a\u904e\u6b50\u76df\u6d77\u95dc(\u7121\u8ad6\u662fB2B\u6216B2C)\uff0c\u9032\u53e3\u5546\u6216\u5831\u95dc\u4ee3\u7406\u5fc5\u9808\u6301\u6709EORI\u865f\u78bc\u624d\u80fd\u8fa6\u7406\u9032\u53e3\u7533\u5831\u3002\u4f8b\u5982\u53f0\u7063\u5de5\u5ee0\u51fa\u53e3\u5546\u54c1\u5230\u5fb7\u570bFBA\u5009\u5eab\uff0cAmazon\u4f5c\u70ba\u9032\u53e3\u5546\u9700\u63d0\u4f9bEORI\u865f\u78bc\u7d66\u5831\u95dc\u884c\u3002<\/p>\n<p><strong>\u60c5\u58832: \u5f9e\u6b50\u76df\u51fa\u53e3\u8ca8\u7269\u5230\u6b50\u76df\u5883\u5916<\/strong><br \/>\n\u6b50\u76df\u4f01\u696d\u5c07\u5546\u54c1\u51fa\u53e3\u5230\u53f0\u7063\u3001\u7f8e\u570b\u7b49\u7b2c\u4e09\u570b\u6642\uff0c\u9700\u4f7f\u7528EORI\u865f\u78bc\u8fa6\u7406\u51fa\u53e3\u7533\u5831\u8207\u9000\u7a05(\u82e5\u9069\u7528)\u3002<\/p>\n<p><strong>\u60c5\u58833: \u5728\u6b50\u76df\u5883\u5167\u8de8\u570b\u904b\u8f38\u8ca8\u7269<\/strong><br \/>\n\u96d6\u7136\u6b50\u76df\u5167\u90e8\u70ba\u55ae\u4e00\u5e02\u5834\uff0c\u4f46\u67d0\u4e9b\u7279\u6b8a\u60c5\u6cc1(\u5982\u66ab\u6642\u9032\u53e3\u3001\u6d77\u95dc\u76e3\u7ba1\u8ca8\u7269)\u4ecd\u9700EORI\u865f\u78bc\u8ffd\u8e64\u8ca8\u7269\u6d41\u5411\u3002<\/p>\n<p><strong>\u60c5\u58834: \u59d4\u8a17\u5831\u95dc\u4ee3\u7406\u6216\u7269\u6d41\u5546<\/strong><br \/>\n\u82e5\u53f0\u7063\u8ce3\u5bb6\u59d4\u8a17\u6b50\u76df\u7576\u5730\u5831\u95dc\u884c\u8fa6\u7406\u6e05\u95dc\uff0c\u5831\u95dc\u884c\u9700\u4f7f\u7528\u81ea\u5df1\u7684EORI\u865f\u78bc\uff0c\u4f46\u5be6\u969b\u9032\u53e3\u5546(\u8ce3\u5bb6\u6216Amazon)\u4ecd\u9700\u63d0\u4f9bEORI\u865f\u78bc\u4f5c\u70ba\u8ca8\u7269\u6536\u8ca8\u4eba\u8b58\u5225\u3002<\/p>\n<h3>\u9700\u8981VAT\u7a05\u865f\u76844\u7a2e\u60c5\u5883<\/h3>\n<p><strong>\u60c5\u58831: \u5728\u6b50\u76df\u6709\u672c\u5730\u5009\u5132(\u5982FBA)<\/strong><br \/>\n\u53ea\u8981\u8ca8\u7269\u5132\u5b58\u5728\u6b50\u76df\u5883\u5167\u5009\u5eab(\u7121\u8ad6\u662f\u5426\u5df2\u92b7\u552e)\uff0c\u5c31\u88ab\u8996\u70ba\u300c\u9032\u53e3\u300d\u4e26\u7522\u751fVAT\u7fa9\u52d9\u3002\u4f8b\u5982\u53f0\u7063\u8ce3\u5bb6\u4f7f\u7528\u5fb7\u570bFBA\uff0c\u5fc5\u9808\u8a3b\u518a\u5fb7\u570bVAT\u3002<\/p>\n<p><strong>\u60c5\u58832: \u8de8\u5883B2C\u9060\u8ddd\u92b7\u552e\u8d85\u904e\u20ac10,000\u9580\u6abb<\/strong><br \/>\n\u6839\u64da2021\u5e74\u6b50\u76dfVAT\u96fb\u5546\u65b0\u898f\uff0c\u5f9e\u6b50\u76df\u5883\u5916\u5411\u6b50\u76df\u6d88\u8cbb\u8005\u92b7\u552e\u5546\u54c1\uff0c\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000(\u5168\u6b50\u76df\u5408\u8a08)\uff0c\u5fc5\u9808\u8a3b\u518aVAT\u6216\u4f7f\u7528IOSS\u7c21\u5316\u5236\u5ea6\u3002<\/p>\n<p><strong>\u60c5\u58833: \u5728\u6b50\u76df\u9032\u884cB2B\u92b7\u552e<\/strong><br \/>\n\u82e5\u53f0\u7063\u54c1\u724c\u5546\u5411\u6b50\u76df\u4f01\u696d\u5ba2\u6236(B2B)\u92b7\u552e\u5546\u54c1\uff0c\u4e14\u8cb7\u65b9\u8981\u6c42\u958b\u7acb\u542bVAT\u7684\u767c\u7968\uff0c\u8ce3\u5bb6\u9700\u8a3b\u518aVAT\u7a05\u865f\u4e26\u9069\u7528Reverse Charge\u6a5f\u5236(\u8cb7\u65b9\u81ea\u884c\u7e73\u7d0dVAT)\u3002<\/p>\n<p><strong>\u60c5\u58834: \u5e73\u53f0\u8981\u6c42\u63d0\u4f9bVAT\u7a05\u865f<\/strong><br \/>\nAmazon\u3001eBay\u7b49\u96fb\u5546\u5e73\u53f0\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5426\u5247\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u6216\u6263\u6b3e\u4ee3\u7e73VAT\u3002<\/p>\n<blockquote><p>\u26a0\ufe0f <strong>important reminder<\/strong>: EORI\u8207VAT\u662f\u7368\u7acb\u7cfb\u7d71\uff0c<strong>\u4e0d\u53ef\u4e92\u76f8\u66ff\u4ee3<\/strong>\u3002\u5373\u4f7f\u5df2\u6709VAT\u7a05\u865f\uff0c\u9032\u53e3\u8ca8\u7269\u6642\u4ecd\u9700EORI\u865f\u78bc\uff1b\u53cd\u4e4b\u4ea6\u7136\u3002<\/p><\/blockquote>\n<h2>\u53f0\u7063\u8ce3\u5bb6\u6700\u5e38\u8e29\u932f\u76845\u500b\u8aa4\u5340<\/h2>\n<h3>\u8aa4\u53401: \u300c\u6709VAT\u7a05\u865f\u5c31\u4e0d\u9700\u8981EORI\u300d\u274c<\/h3>\n<p><strong>\u6b63\u78ba\u89c0\u5ff5<\/strong>: VAT\u662f\u7a05\u52d9\u7533\u5831\u7528\uff0cEORI\u662f\u6d77\u95dc\u6e05\u95dc\u7528\uff0c\u5169\u8005\u529f\u80fd\u5b8c\u5168\u4e0d\u540c\u3002\u5373\u4f7f\u5df2\u8a3b\u518a\u5fb7\u570bVAT\uff0c\u5f9e\u53f0\u7063\u9032\u53e3\u8ca8\u7269\u5230\u5fb7\u570b\u6642\uff0c\u4ecd\u9700\u63d0\u4f9bEORI\u865f\u78bc\u7d66\u5831\u95dc\u884c\u624d\u80fd\u6e05\u95dc\u3002<\/p>\n<h3>\u8aa4\u53402: \u300cEORI\u865f\u78bc\u53ef\u4ee5\u7528\u4f86\u958b\u767c\u7968\u300d\u274c<\/h3>\n<p><strong>\u6b63\u78ba\u89c0\u5ff5<\/strong>: \u92b7\u552e\u767c\u7968\u5fc5\u9808\u4f7f\u7528VAT\u7a05\u865f\uff0c\u4e0d\u80fd\u4f7f\u7528EORI\u865f\u78bc\u3002EORI\u50c5\u7528\u65bc\u6d77\u95dc\u6587\u4ef6(\u5982\u9032\u53e3\u7533\u5831\u55ae\u3001\u63d0\u55ae)\uff0c\u4e0d\u6d89\u53ca\u7a05\u52d9\u767c\u7968\u3002<\/p>\n<h3>\u8aa4\u53403: \u300cAmazon\u6703\u5e6b\u6211\u7533\u8acbEORI\u300d\u274c<\/h3>\n<p><strong>\u6b63\u78ba\u89c0\u5ff5<\/strong>: Amazon\u50c5\u5728FBA\u9032\u53e3\u6642\u4f7f\u7528\u81ea\u5df1\u7684EORI\u865f\u78bc(\u4f5c\u70baImporter of Record)\uff0c\u4f46Amazon\u7684EORI\u4e0d\u80fd\u7528\u65bc\u8ce3\u5bb6\u81ea\u884c\u9032\u53e3\u6216\u5176\u4ed6\u7528\u9014\u3002\u82e5\u8ce3\u5bb6\u9700\u81ea\u884c\u9032\u53e3(\u5982\u6d77\u904b\u6563\u8ca8\u3001\u975eFBA\u5009\u5132)\uff0c\u5fc5\u9808\u7533\u8acb\u81ea\u5df1\u7684EORI\u865f\u78bc\u3002<\/p>\n<h3>\u8aa4\u53404: \u300cEORI\u865f\u78bc\u5168\u6b50\u76df\u901a\u7528\uff0c\u53ea\u9700\u7533\u8acb\u4e00\u6b21\u300d\u2705<\/h3>\n<p><strong>\u6b63\u78ba\u89c0\u5ff5<\/strong>: \u9019\u500b\u662f\u5c0d\u7684\uff01EORI\u865f\u78bc\u5728\u6b50\u76df27\u570b\u901a\u7528\uff0c\u53ea\u9700\u5728\u4efb\u4e00\u6210\u54e1\u570b\u7533\u8acb\u4e00\u6b21\u5373\u53ef\u3002\u4f8b\u5982\u5728\u5fb7\u570b\u7533\u8acbEORI\u865f\u78bc(DE\u958b\u982d)\uff0c\u53ef\u7528\u65bc\u6cd5\u570b\u3001\u6ce2\u862d\u3001\u897f\u73ed\u7259\u7b49\u6240\u6709\u6b50\u76df\u570b\u5bb6\u7684\u6d77\u95dc\u6e05\u95dc\u3002<\/p>\n<h3>\u8aa4\u53405: \u300c\u6c92\u6709EORI\u865f\u78bc\uff0c\u8ca8\u7269\u6703\u88ab\u9000\u56de\u53f0\u7063\u300d\u26a0\ufe0f<\/h3>\n<p><strong>\u90e8\u5206\u6b63\u78ba<\/strong>: \u82e5\u7121EORI\u865f\u78bc\uff0c\u8ca8\u7269\u6703\u88ab\u6d77\u95dc\u6263\u62bc\u7121\u6cd5\u6e05\u95dc\uff0c\u4f46\u4e0d\u4e00\u5b9a\u7acb\u5373\u9000\u56de\u3002\u901a\u5e38\u6d77\u95dc\u6703\u7d66\u4e885-10\u5929\u88dc\u4ef6\u671f\u9650\uff0c\u82e5\u4ecd\u7121\u6cd5\u63d0\u4f9bEORI\uff0c\u8ca8\u7269\u53ef\u80fd\u88ab\u62cd\u8ce3\u3001\u92b7\u6bc0\u6216\u9000\u904b\uff0c\u4e26\u7522\u751f\u5009\u5132\u8cbb\u8207\u7f70\u6b3e\u3002<\/p>\n<hr \/>\n<h3>\u57163: EORI\u8207VAT\u7533\u8acb\u6642\u6a5f\u6c7a\u7b56\u6a39<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20311\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vat-application-timing-decision-tree-taiwan-seller-2026.png\" alt=\"EORI vs VAT\u7533\u8acb\u6642\u6a5f\u6c7a\u7b56\u6a39\uff0c\u6839\u64da\u9032\u53e3\u8ca8\u7269\u3001\u672c\u5730\u5009\u5132\u3001\u8de8\u5883\u92b7\u552e\u3001B2B\u767c\u79684\u7a2e\u60c5\u5883\u5224\u65b7\u9700\u7533\u8acbEORI\u6216VAT\uff0c\u6a58\u8272\u6a19\u793aEORI\u3001\u85cd\u8272\u6a19\u793aVAT\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vat-application-timing-decision-tree-taiwan-seller-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vat-application-timing-decision-tree-taiwan-seller-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vat-application-timing-decision-tree-taiwan-seller-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vat-application-timing-decision-tree-taiwan-seller-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/02\/eori-vat-application-timing-decision-tree-taiwan-seller-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2>EORI\u8207VAT\u7684\u7533\u8acb\u6d41\u7a0b\u8207\u6240\u9700\u6587\u4ef6<\/h2>\n<h3>EORI\u865f\u78bc\u7533\u8acb\u6d41\u7a0b<\/h3>\n<p><strong>\u7533\u8acb\u7ba1\u9053<\/strong>: \u5404\u6210\u54e1\u570b\u6d77\u95dc\u7e3d\u7f72\u7dda\u4e0a\u7cfb\u7d71(\u5982\u5fb7\u570bATLAS\u7cfb\u7d71\u3001\u82f1\u570bHMRC)<br \/>\n<strong>\u7533\u8acb\u6642\u9593<\/strong>: \u901a\u5e383-5\u500b\u5de5\u4f5c\u65e5(\u82f1\u570bBrexit\u5f8c\u97006-8\u9031)<br \/>\n<strong>\u7533\u8acb\u8cbb\u7528<\/strong>: \u514d\u8cbb(\u5b98\u65b9\u4e0d\u6536\u8cbb)<\/p>\n<p><strong>Documentation requirements<\/strong>:<\/p>\n<ul>\n<li>\u4f01\u696d\u8a3b\u518a\u8b49\u660e(\u53f0\u7063\u516c\u53f8\u767b\u8a18\u8b49\u660e\u3001\u71df\u696d\u57f7\u7167\u82f1\u6587\u7248)<\/li>\n<li>\u4f01\u696d\u8ca0\u8cac\u4eba\u8b77\u7167\u6216\u8eab\u4efd\u8b49\u660e<\/li>\n<li>\u6b50\u76df\u806f\u7d61\u5730\u5740(\u53ef\u4f7f\u7528\u5831\u95dc\u884c\u6216\u7269\u6d41\u5546\u5730\u5740)<\/li>\n<li>\u9810\u4f30\u5e74\u9032\u51fa\u53e3\u91d1\u984d\u8207\u8ca8\u7269\u985e\u578b<\/li>\n<\/ul>\n<h3>VAT\u7a05\u865f\u7533\u8acb\u6d41\u7a0b<\/h3>\n<p><strong>\u7533\u8acb\u7ba1\u9053<\/strong>: \u5404\u6210\u54e1\u570b\u7a05\u52d9\u6a5f\u95dc(\u5982\u5fb7\u570bFinanzamt\u3001\u82f1\u570bHMRC)<br \/>\n<strong>\u7533\u8acb\u6642\u9593<\/strong>: 4-12\u9031\u4e0d\u7b49(\u5fb7\u570b\u7d044-8\u9031\u3001\u82f1\u570b\u7d046-8\u9031\u3001\u6ce2\u862d\u7d042-4\u9031)<br \/>\n<strong>\u7533\u8acb\u8cbb\u7528<\/strong>: \u5b98\u65b9\u514d\u8cbb\uff0c\u4f46\u90e8\u5206\u570b\u5bb6\u5f37\u5236\u59d4\u8a17\u7a05\u52d9\u4ee3\u7406\u4eba(\u20ac800-2,000\/\u5e74)<\/p>\n<p><strong>Documentation requirements<\/strong>:<\/p>\n<ul>\n<li>\u4f01\u696d\u8a3b\u518a\u8b49\u660e(\u7d93\u904e\u6d77\u7259\u8a8d\u8b49\u6216\u9818\u4e8b\u8a8d\u8b49)<\/li>\n<li>\u9280\u884c\u8cc7\u6599(\u7528\u65bcVAT\u9000\u7a05)<\/li>\n<li>\u9810\u4f30\u5e74\u92b7\u552e\u984d\u8207\u5546\u54c1\u985e\u5225<\/li>\n<li>\u7a05\u52d9\u4ee3\u7406\u4eba\u59d4\u8a17\u66f8(\u82e5\u9069\u7528)<\/li>\n<li>EORI\u865f\u78bc(\u90e8\u5206\u570b\u5bb6\u8981\u6c42\uff0c\u5982\u5fb7\u570b)<\/li>\n<\/ul>\n<blockquote><p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>: \u5efa\u8b70\u5148\u7533\u8acbEORI\u865f\u78bc(\u5feb\u901f\u4e14\u514d\u8cbb)\uff0c\u518d\u7533\u8acbVAT\u7a05\u865f(\u9700\u6642\u8f03\u9577)\u3002\u82e5\u4f7f\u7528Amazon FBA\uff0c\u53ef\u5148\u7528Amazon\u7684EORI\u9032\u53e3\uff0c\u518d\u88dc\u81ea\u5df1\u7684VAT\u7a05\u865f\u3002<\/p><\/blockquote>\n<h2>\u5169\u8005\u7684\u6cd5\u5f8b\u8cac\u4efb\u8207\u98a8\u96aa\u5dee\u7570<\/h2>\n<h3>EORI\u865f\u78bc\u7684\u6cd5\u5f8b\u8cac\u4efb<\/h3>\n<p><strong>Risk Level<\/strong>: \u4e2d\u7b49(\u4e3b\u8981\u5f71\u97ff\u8ca8\u7269\u6d41\u901a)<br \/>\n<strong>\u4e0d\u7533\u8acb\u5f8c\u679c<\/strong>:<\/p>\n<ul>\n<li>\u8ca8\u7269\u7121\u6cd5\u901a\u904e\u6d77\u95dc\u6e05\u95dc\uff0c\u88ab\u6263\u62bc\u5728\u6e2f\u53e3\u6216\u6a5f\u5834<\/li>\n<li>\u7522\u751f\u5009\u5132\u8cbb\u3001\u6eef\u671f\u8cbb(\u6bcf\u65e5\u20ac50-200\u4e0d\u7b49)<\/li>\n<li>\u82e5\u8d85\u904e\u88dc\u4ef6\u671f\u9650\uff0c\u8ca8\u7269\u53ef\u80fd\u88ab\u62cd\u8ce3\u3001\u92b7\u6bc0\u6216\u9000\u904b<\/li>\n<li>\u5f71\u97ff\u5f8c\u7e8c\u9032\u53e3\u4fe1\u7528\u8a55\u7d1a<\/li>\n<\/ul>\n<p><strong>Criminal Liability<\/strong>: \u8f03\u4f4e(\u9664\u975e\u6d89\u53ca\u8d70\u79c1\u3001\u865b\u5047\u7533\u5831)<\/p>\n<h3>VAT\u7a05\u865f\u7684\u6cd5\u5f8b\u8cac\u4efb<\/h3>\n<p><strong>Risk Level<\/strong>: \u9ad8(\u6d89\u53ca\u7a05\u52d9\u8a50\u6b3a\u8207\u5211\u4e8b\u8cac\u4efb)<br \/>\n<strong>\u4e0d\u7533\u8acb\u5f8c\u679c<\/strong>:<\/p>\n<ul>\n<li>Amazon\u7b49\u5e73\u53f0\u4e0b\u67b6\u5546\u54c1\u6216\u66ab\u505c\u92b7\u552e\u6b0a\u9650<\/li>\n<li>\u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73VAT + 20%\u7f70\u6b3e + \u6eef\u7d0d\u91d1<\/li>\n<li>\u5e73\u53f0\u4ee3\u6263\u4ee3\u7e73VAT(\u7121\u6cd5\u62b5\u6263\u9032\u9805\u7a05)<\/li>\n<li>\u7121\u6cd5\u958b\u7acb\u5408\u898f\u767c\u7968\uff0c\u5f71\u97ffB2B\u92b7\u552e<\/li>\n<li>\u56b4\u91cd\u9003\u7a05\u53ef\u80fd\u9762\u81e8\u5211\u4e8b\u8d77\u8a34<\/li>\n<\/ul>\n<p><strong>Criminal Liability<\/strong>: \u9ad8(\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u7b49\u570b\u5c0dVAT\u9003\u7a05\u5211\u4e8b\u8ffd\u8a34\u56b4\u683c)<\/p>\n<p>According to<a href=\"https:\/\/www.bundesfinanzministerium.de\/Web\/EN\/Issues\/Taxation\/VAT\/vat.html\" target=\"_blank\" rel=\"noopener\">\u5fb7\u570b\u806f\u90a6\u8ca1\u653f\u90e8(Bundesministerium der Finanzen)<\/a>\u898f\u5b9a\uff0c\u672a\u8a3b\u518aVAT\u800c\u5728\u5fb7\u570b\u9032\u884c\u61c9\u7a05\u92b7\u552e\uff0c\u9664\u88dc\u7e73\u7a05\u6b3e\u5916\uff0c\u53ef\u8655\u4ee5\u92b7\u552e\u984d10%-20%\u7684\u7f70\u6b3e\uff0c\u56b4\u91cd\u8005\u53ef\u86555\u5e74\u4ee5\u4e0b\u6709\u671f\u5f92\u5211\u3002<\/p>\n<h2>Conclusion<\/h2>\n<ul>\n<li><strong>EORI\u662f\u6d77\u95dc\u6e05\u95dc\u8b58\u5225\u865f\u78bc\uff0cVAT\u662f\u589e\u503c\u7a05\u7d0d\u7a05\u8b58\u5225\u78bc<\/strong>\uff0c\u5169\u8005\u7ba1\u8f44\u6a5f\u95dc\u3001\u7528\u9014\u3001\u6cd5\u5f8b\u8cac\u4efb\u5b8c\u5168\u4e0d\u540c<\/li>\n<li><strong>EORI\u7528\u65bc\u9032\u51fa\u53e3\u5831\u95dc\u8207\u6d77\u95dc\u6e05\u95dc<\/strong>\uff0c\u7121EORI\u865f\u78bc\u8ca8\u7269\u7121\u6cd5\u901a\u95dc\uff1b<strong>VAT\u7528\u65bc\u92b7\u552e\u7a05\u52d9\u7533\u5831\u8207\u7e73\u7d0d<\/strong>\uff0c\u7121VAT\u7a05\u865f\u53ef\u80fd\u88ab\u5e73\u53f0\u4e0b\u67b6\u6216\u7a05\u52d9\u7f70\u6b3e<\/li>\n<li><strong>EORI\u5168\u6b50\u76df\u901a\u7528<\/strong>\uff0c\u53ea\u9700\u7533\u8acb\u4e00\u6b21\uff1b<strong>VAT\u9700\u5728\u92b7\u552e\u570b\u5206\u5225\u8a3b\u518a<\/strong>(\u6216\u4f7f\u7528OSS\u7c21\u5316\u5236\u5ea6)<\/li>\n<li><strong>\u53f0\u7063\u8ce3\u5bb6\u6700\u5e38\u8aa4\u89e3<\/strong>: \u6709VAT\u5c31\u4e0d\u9700EORI\u3001EORI\u53ef\u7528\u4f86\u958b\u767c\u7968\u3001Amazon\u6703\u4ee3\u70ba\u7533\u8acbEORI<\/li>\n<li><strong>\u5efa\u8b70\u63d0\u524d3\u500b\u6708\u6e96\u5099<\/strong>\uff0c\u5148\u7533\u8acbEORI(\u5feb\u901f\u514d\u8cbb)\u518d\u7533\u8acbVAT(\u9700\u6642\u8f03\u9577)<\/li>\n<\/ul>\n<p>\u82e5\u5c0dEORI\u6216VAT\u7533\u8acb\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\uff0c\u5354\u52a9\u53f0\u7063\u8de8\u5883\u96fb\u5546\u5b8c\u6210\u6b50\u76df\u7a05\u52d9\u8207\u6d77\u95dc\u5408\u898f\u3002<\/p>\n<hr \/>\n<h2>Frequently Asked Questions<\/h2>\n<h3>Q1: EORI\u865f\u78bc\u548cVAT\u7a05\u865f\u53ef\u4ee5\u7528\u540c\u4e00\u500b\u865f\u78bc\u55ce\uff1f<\/h3>\n<p>\u4e0d\u884c\u3002EORI\u8207VAT\u662f\u5169\u500b\u7368\u7acb\u7684\u8a3b\u518a\u7cfb\u7d71\uff0c\u865f\u78bc\u683c\u5f0f\u8207\u7528\u9014\u5b8c\u5168\u4e0d\u540c\u3002EORI\u7528\u65bc\u6d77\u95dc\u6e05\u95dc(\u5982\u300cDE123456789012345\u300d)\uff0cVAT\u7528\u65bc\u7a05\u52d9\u7533\u5831(\u5982\u300cDE123456789\u300d)\u3002\u96d6\u7136\u90e8\u5206\u570b\u5bb6\u7684VAT\u865f\u78bc\u6703\u5305\u542b\u5728EORI\u865f\u78bc\u4e2d\uff0c\u4f46\u5169\u8005\u5fc5\u9808\u5206\u5225\u7533\u8acb\uff0c\u4e0d\u53ef\u4e92\u76f8\u66ff\u4ee3\u3002<\/p>\n<h3>Q2: \u6211\u53ea\u5728Amazon\u6b50\u6d32\u7ad9\u92b7\u552e\uff0c\u9700\u8981\u7533\u8acbEORI\u55ce\uff1f<\/h3>\n<p>\u8996\u60c5\u6cc1\u800c\u5b9a\u3002\u82e5\u4f7f\u7528Amazon FBA\uff0cAmazon\u4f5c\u70baImporter of Record\u6703\u4f7f\u7528\u81ea\u5df1\u7684EORI\u865f\u78bc\u9032\u53e3\uff0c\u8ce3\u5bb6\u7121\u9700\u81ea\u884c\u7533\u8acb\u3002\u4f46\u82e5\u8ce3\u5bb6\u81ea\u884c\u9032\u53e3\u8ca8\u7269(\u5982\u6d77\u904b\u6563\u8ca8\u3001\u7b2c\u4e09\u65b9\u6d77\u5916\u5009)\uff0c\u5247\u5fc5\u9808\u7533\u8acb\u81ea\u5df1\u7684EORI\u865f\u78bc\u624d\u80fd\u8fa6\u7406\u6d77\u95dc\u6e05\u95dc\u3002<\/p>\n<h3>Q3: EORI\u865f\u78bc\u7533\u8acb\u8981\u591a\u4e45\uff1f\u8cbb\u7528\u591a\u5c11\uff1f<\/h3>\n<p>EORI\u7533\u8acb\u901a\u5e383-5\u500b\u5de5\u4f5c\u65e5\u5b8c\u6210\uff0c\u5b98\u65b9\u4e0d\u6536\u8cbb\u3002\u4f46\u82f1\u570bBrexit\u5f8c\u7368\u7acb\u7533\u8acb\uff0c\u97006-8\u9031\u3002\u82e5\u59d4\u8a17\u5831\u95dc\u884c\u6216\u4ee3\u7406\u516c\u53f8\u5354\u52a9\u7533\u8acb\uff0c\u53ef\u80fd\u6536\u53d6\u20ac100-300\u670d\u52d9\u8cbb\u3002\u5efa\u8b70\u76f4\u63a5\u5411\u5404\u6210\u54e1\u570b\u6d77\u95dc\u7e3d\u7f72\u7dda\u4e0a\u7cfb\u7d71\u7533\u8acb(\u5982\u5fb7\u570bATLAS\u3001\u6cd5\u570bSOPRANO)\u3002<\/p>\n<h3>Q4: \u6c92\u6709EORI\u865f\u78bc\uff0c\u8ca8\u7269\u6703\u600e\u6a23\uff1f<\/h3>\n<p>\u8ca8\u7269\u6703\u88ab\u6d77\u95dc\u6263\u62bc\u7121\u6cd5\u6e05\u95dc\uff0c\u7522\u751f\u5009\u5132\u8cbb\u8207\u6eef\u671f\u8cbb(\u6bcf\u65e5\u20ac50-200\u4e0d\u7b49)\u3002\u6d77\u95dc\u901a\u5e38\u7d66\u4e885-10\u5929\u88dc\u4ef6\u671f\u9650\uff0c\u82e5\u4ecd\u7121\u6cd5\u63d0\u4f9bEORI\uff0c\u8ca8\u7269\u53ef\u80fd\u88ab\u62cd\u8ce3\u3001\u92b7\u6bc0\u6216\u9000\u904b\u81f3\u53f0\u7063\uff0c\u4e26\u7522\u751f\u984d\u5916\u8cbb\u7528\u8207\u7f70\u6b3e\u3002<\/p>\n<h3>Q5: \u5df2\u6709VAT\u7a05\u865f\uff0c\u9084\u9700\u8981\u7533\u8acbEORI\u55ce\uff1f<\/h3>\n<p>\u9700\u8981\u3002VAT\u8207EORI\u662f\u7368\u7acb\u7cfb\u7d71\uff0c\u4e0d\u53ef\u4e92\u76f8\u66ff\u4ee3\u3002\u5373\u4f7f\u5df2\u8a3b\u518a\u5fb7\u570bVAT\uff0c\u5f9e\u53f0\u7063\u9032\u53e3\u8ca8\u7269\u5230\u5fb7\u570b\u6642\uff0c\u4ecd\u9700\u63d0\u4f9bEORI\u865f\u78bc\u7d66\u5831\u95dc\u884c\u624d\u80fd\u5b8c\u6210\u6d77\u95dc\u6e05\u95dc\u7a0b\u5e8f\u3002\u5169\u8005\u5fc5\u9808\u5206\u5225\u7533\u8acb\u3002<\/p>\n<h3>Q6: EORI\u865f\u78bc\u53ef\u4ee5\u5728\u6240\u6709\u6b50\u76df\u570b\u5bb6\u4f7f\u7528\u55ce\uff1f<\/h3>\n<p>\u53ef\u4ee5\u3002EORI\u865f\u78bc\u5728\u6b50\u76df27\u570b\u901a\u7528\uff0c\u53ea\u9700\u5728\u4efb\u4e00\u6210\u54e1\u570b\u7533\u8acb\u4e00\u6b21\u5373\u53ef\u3002\u4f8b\u5982\u5728\u5fb7\u570b\u7533\u8acbEORI\u865f\u78bc(DE\u958b\u982d)\uff0c\u53ef\u7528\u65bc\u6cd5\u570b\u3001\u6ce2\u862d\u3001\u897f\u73ed\u7259\u7b49\u6240\u6709\u6b50\u76df\u570b\u5bb6\u7684\u6d77\u95dc\u6e05\u95dc\u3002\u4f46\u82f1\u570bBrexit\u5f8c\u9700\u55ae\u7368\u7533\u8acb\u82f1\u570bEORI(GB\u958b\u982d)\u3002<\/p>\n<h3>Q7: Amazon\u6703\u5e6b\u6211\u7533\u8acbEORI\u6216VAT\u55ce\uff1f<\/h3>\n<p>\u4e0d\u6703\u3002Amazon\u50c5\u5728FBA\u9032\u53e3\u6642\u4f7f\u7528\u81ea\u5df1\u7684EORI\u865f\u78bc\uff0c\u4f46\u4e0d\u6703\u70ba\u8ce3\u5bb6\u7533\u8acb\u3002VAT\u7a05\u865f\u5fc5\u9808\u7531\u8ce3\u5bb6\u81ea\u884c\u5411\u7a05\u52d9\u6a5f\u95dc\u7533\u8acb\uff0c\u6216\u59d4\u8a17\u5c08\u696d\u7a05\u52d9\u4ee3\u7406\u4eba\u5354\u52a9\u3002Amazon\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5426\u5247\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u3002<\/p>\n<h3>Q8: \u6c92\u6709\u8a3b\u518aVAT\u4f46\u6709EORI\uff0c\u53ef\u4ee5\u9032\u53e3\u55ce\uff1f<\/h3>\n<p>\u53ef\u4ee5\u9032\u53e3\uff0c\u4f46\u7121\u6cd5\u5408\u898f\u92b7\u552e\u3002EORI\u865f\u78bc\u50c5\u7528\u65bc\u6d77\u95dc\u6e05\u95dc\uff0c\u4e0d\u6d89\u53ca\u7a05\u52d9\u7533\u5831\u3002\u82e5\u5728\u6b50\u76df\u6709\u672c\u5730\u5009\u5132\u6216\u92b7\u552e\u8d85\u904e\u9580\u6abb\uff0c\u4ecd\u9700\u8a3b\u518aVAT\u7a05\u865f\u3002\u5426\u5247\u53ef\u80fd\u88ab\u5e73\u53f0\u4e0b\u67b6\u3001\u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73\u7a05\u6b3e\uff0c\u6216\u9762\u81e8\u7f70\u6b3e\u8207\u5211\u4e8b\u8cac\u4efb\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\u6d77\u95dc\u6cd5\u898f(UCC &#8211; Union Customs Code)<\/strong><br \/>\n<a href=\"https:\/\/taxation-customs.ec.europa.eu\/customs-4\/union-customs-code_en\" target=\"_blank\" rel=\"noopener\">https:\/\/taxation-customs.ec.europa.eu\/customs-4\/union-customs-code_en<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9\u6d77\u95dc\u6cd5\u898f\u8cc7\u6599\u5eab\uff0c\u63d0\u4f9bEORI\u865f\u78bc\u7533\u8acb\u7a0b\u5e8f\u3001\u6d77\u95dc\u7533\u5831\u8981\u6c42\u8207\u9032\u51fa\u53e3\u898f\u5b9a\u3002<\/li>\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\u3001\u8a3b\u518a\u9580\u6abb\u8207\u7533\u5831\u8981\u6c42\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\u3001EORI\u7533\u8acb\u6307\u5357\u8207\u7a05\u52d9\u7f70\u5247\u898f\u5b9a\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>EORI vs VAT\u7684\u6838\u5fc3\u5dee\u7570\uff1a\u4e00\u500b\u7ba1\u6d77\u95dc\u3001\u4e00\u500b\u7ba1\u7a05\u52d9 EORI(Economic Operators Re [&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":[44,1],"tags":[],"class_list":["post-20307","post","type-post","status-publish","format-standard","hentry","category-44","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/20307"}],"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=20307"}],"version-history":[{"count":1,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/20307\/revisions"}],"predecessor-version":[{"id":20312,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/20307\/revisions\/20312"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/media?parent=20307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/categories?post=20307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/tags?post=20307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}