{"id":10131,"date":"2024-06-19T13:20:46","date_gmt":"2024-06-19T05:20:46","guid":{"rendered":"https:\/\/greenoo.tw\/?p=10131"},"modified":"2024-06-19T13:20:51","modified_gmt":"2024-06-19T05:20:51","slug":"%e3%80%90%e7%b6%a0%e5%9c%88%e5%9c%88%e8%aa%aa%e8%b7%a8%e5%a2%83%e3%80%91vat%e5%b0%8f%e8%ac%9b%e5%a0%82%ef%bd%9c%e5%a5%a7%e5%9c%b0%e5%88%a9%e5%a2%9e%e5%80%bc%e7%a8%85%e5%9f%ba%e7%a4%8e%e7%9f%a5","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/%e3%80%90%e7%b6%a0%e5%9c%88%e5%9c%88%e8%aa%aa%e8%b7%a8%e5%a2%83%e3%80%91vat%e5%b0%8f%e8%ac%9b%e5%a0%82%ef%bd%9c%e5%a5%a7%e5%9c%b0%e5%88%a9%e5%a2%9e%e5%80%bc%e7%a8%85%e5%9f%ba%e7%a4%8e%e7%9f%a5\/","title":{"rendered":"\u3010\u7da0\u5708\u5708\u8aaa\u8de8\u5883\u3011VAT\u5c0f\u8b1b\u5802\uff5c\u5967\u5730\u5229\u589e\u503c\u7a05\u57fa\u790e\u77e5\u8b58"},"content":{"rendered":"

\u5967\u5730\u5229\u662f\u6b50\u76df\u6700\u7e41\u69ae\u7684\u570b\u5bb6\u4e4b\u4e00\uff0c\u8fd1\u5e74\u4f86\u7db2\u4e0a\u92b7\u552e\u7684\u589e\u9577\u901f\u5ea6\u660e\u986f\u5feb\u65bc\u5be6\u9ad4\u5e97\u92b7\u552e\u3002\u4f5c\u70baAmazon\u6b50\u6d32\u7ad9\u65b0\u661f\uff0c\u5967\u5730\u5229\u5f37\u5927\u7684\u8cfc\u8cb7\u529b\u53d7\u5230\u4e86\u8d8a\u4f86\u8d8a\u591a\u4e2d\u570b\u8ce3\u5bb6\u7684\u9752\u775e\u3002\u4eca\u5929\uff0c\u7da0\u5708\u5708\u5c0f\u7de8\u5148\u5e36\u5927\u5bb6\u4e00\u8d77\u4f86\u77ad\u89e3\u5b78\u7fd2\u5967\u5730\u5229\u589e\u503c\u7a05\u57fa\u672c\u77e5\u8b58\uff0c\u52a9\u529b\u8ce3\u5bb6\u5011\u6398\u91d1\u65b0\u751f\u5730\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Distance selling<\/p>\n\n\n\n

The current threshold in Austria is 35,000 Euro (since 1 January 2011).<\/p>\n\n\n\n

\u9060\u7a0b\u92b7\u552e\u95be\u503c<\/strong><\/p>\n\n\n\n

\u5967\u5730\u5229\u5f9e2011\u5e741\u67081\u65e5\u8d77\u9060\u7a0b\u92b7\u552e\u95be\u503c\u662f35000EUR\u3002<\/p>\n\n\n\n

Current legal basis<\/p>\n\n\n\n

In general, if goods are dispatched or transported from an EU-Member State to Austria by a foreign supplier or on behalf of a foreign supplier to the below-mentioned customers, the supplies of goods are generally taxable where the goods are located at the time when dispatch or transport of the goods to thecustomer begins.<\/p>\n\n\n\n

For distance selling however, there are special rules. Article 3 (3) \u2013 (7) Austrian VATAct 1994 stipulates that the place of supply of goodsdispatched or transported by or on behalf of the supplier from an EU-Member State to another is the place where the goods are located at the time whendispatch or transport of the goods to the customer ends. Distance selling regime applies to certain types of recipients (especially private individualsas Amazon final consumers).<\/p>\n\n\n\n

\u76ee\u524d\u6cd5\u5f8b\u4f9d\u64da<\/strong><\/p>\n\n\n\n

\u4e00\u822c\u4f86\u8aaa\uff0c\u5982\u679c\u8ca8\u7269\u662f\u7531\u6b50\u76df\u5883\u5916\u7684\uff08\u975e\u6b50\u76df\uff0c\u4f8b\u5982\u6211\u5011\u4e2d\u570b\u4f01\u696d\uff09\u8ce3\u5bb6\u5728\u6b50\u76df-\u6210\u54e1\u570b\u5167\u6709\u5009\u5132\uff0c\u5411\u5967\u5730\u5229\u6d88\u8cbb\u8005\u92b7\u552e\u4e26\u5f9e\u6b50\u76df\u6210\u54e1\u570b\u5009\u5eab\u767c\u8ca8\uff0c\u5247\u4e00\u822c\u61c9\u5728\u6b50\u76df\u5883\u5167\u7684\u8ca8\u7269\u6240\u5728\u5730\uff08\u767c\u8ca8\u570b\uff09\u5fb5\u7a05\u3002<\/p>\n\n\n\n

\u7136\u800c\uff0c\u7b2c3\uff083)-(7\uff09\u689d\u5967\u5730\u5229VATACT1994\u7684\u9060\u8ddd\u96e2\u92b7\u552e\u5236\u5ea6\u898f\u5b9a\u70ba\u7531\u6b50\u76df\u5883\u5916\u7684\u8ce3\u5bb6\u5f9e\u4f4d\u65bc\u6b50\u76df-\u6210\u54e1\u570b\uff08\u975e\u5967\u5730\u5229\u7684\u6b50\u76df\u570b\u5bb6\uff09\u5009\u5132\u5411\u5967\u5730\u5229\u7d42\u7aef\u6d88\u8cbb\u8005\u92b7\u552e\u4e26\u767c\u9001\u5546\u54c1\uff0c\u9060\u7aef\u92b7\u552e\u5236\u5ea6\u7279\u5225\u9069\u7528\u4e8e\u4f5c\u70ba\u4e9e\u99ac\u905cB2C\u8cbf\u6613\u7684\u8ce3\u5bb6\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Example\u4f8b:<\/p>\n\n\n\n

\u5fb7\u570b\u4f01\u696d\u5bb6\u6216\u5728\u5fb7\u570b\u6709\u5009\u5eab\u7684\u4e2d\u570b\u4f01\u696d\u5bb6\u5c07\u8ca8\u7269\u5f9e\u5fb7\u570b\u8f49\u79fb\u5230\u5967\u5730\u5229\u7684\u500b\u4eba\u8cb7\u5bb6\u3002\u4e00\u5e74\u92b7\u552e\u7e3d\u984d\u8d85\u904e35000\u6b50\u5143\u7684\u9580\u6abb\uff0c\u90a3\u9ebc\u5f9e\u8d85\u904e35000\u6b50\u958b\u59cb\u7684\u92b7\u552e\u984d\uff0c\u5247\u5728\u5967\u5730\u5229\u9808\u7e73\u7d0d\u589e\u503c\u7a05\u3002\u5fb7\u570b\u4f01\u696d\u5bb6\u6216\u4e2d\u570b\u4f01\u696d\u5bb6\u5fc5\u9808\u70ba\u5728\u5967\u5730\u5229\u8a3b\u518a\u589e\u503c\u7a05\u865f\u4e26\u5728\u5967\u5730\u5229\u7e73\u7a05\uff0c\u767c\u7d66\u9019\u4e9b\u5967\u5730\u5229\u500b\u4eba\u7684\u767c\u7968\u5fc5\u9808\u986f\u793a\u5967\u5730\u5229\u7684\u589e\u503c\u7a05\u7a05\u7387\uff01<\/p>\n\n\n\n

\u6ce8\uff1a\u6839\u64da1994\u5e74\u300a\u5967\u5730\u5229\u589e\u503c\u7a05\u6cd5\u300b\u7b2c6\u689d\u7b2c1\u6b3e\u7b2c27\u9805\uff0c\u6c92\u6709\u5728\u5967\u5730\u5229\u5efa\u7acb\u696d\u52d9\u6216\u6c92\u6709\u6c38\u4e45\u4f4d\u5740\u7684\u4f01\u696d\u5bb6\u6c92\u6709\u8cc7\u683c\u4f7f\u7528\u5c0f\u4f01\u696d\u8a08\u756b\uff0c\uff08\u4e5f\u5373\u5967\u5730\u5229\u7684\u5c0f\u4f01\u696d\u8a08\u756b\u4e0d\u9069\u5408\u6c92\u6709\u5967\u5730\u5229\u5009\u5132\u7684\u4f01\u696d\u8ce3\u5bb6\u3002\uff09<\/p>\n\n\n\n

How to calculate the threshold<\/strong><\/p>\n\n\n\n

The delivery threshold must be calculated separately for each member country. When calculating the delivery threshold, only sales from distanceselling regime should be taken into account.<\/p>\n\n\n\n

Intra-community deliveries, charges for the delivery of new vehicles, charges for the delivery of excise goods and sales subject to differentialtaxation are excluded.<\/p>\n\n\n\n

Entrepreneurs from other EU countries who deliver to private individuals in Austria must invoice with Austrian sales tax from the following time:<\/p>\n\n\n\n

\u2022 1. If the delivery threshold is exceeded in the previous year:billing with Austrian VAT from the 1st turnover of the current year.<\/p>\n\n\n\n

\u2022 2. If the delivery threshold is exceeded in the current year:Invoicing with Austrian VAT from the sales with which the delivery thresholdwas exceeded.<\/p>\n\n\n\n

\u5967\u5730\u5229\u9060\u7aef\u92b7\u552e\u95be\u503c\u5982\u4f55\u8a08\u7b97<\/strong><\/p>\n\n\n\n

\u6bcf\u500b\u570b\u5bb6\u767c\u5f80\u5967\u5730\u5229\u7684\u92b7\u552e\u984d\u5206\u958b\u8a08\u7b97\uff0c\u7136\u5f8c\u628a\u975e\u5967\u5730\u5229\u570b\u5bb6\u767c\u5967\u5730\u5229\u7684\u92b7\u552e\u52a0\u7e3d\uff0c\u7528\u9019\u500b\u52a0\u7e3d\u503c\u4f86\u8a08\u7b97\u9060\u7aef\u92b7\u552e\u984d\uff0c\u770b\u662f\u4e0d\u662f\u8d85\u904e\u5967\u5730\u5229\u95be\u503c\uff0835000\u6b50\u5143\uff09\u3002<\/p>\n\n\n\n

\u5eab\u5b58\u4f86\u81ea\u5176\u4ed6\u6b50\u76df\u570b\u5bb6\/\u5730\u5340\u7684\u4f01\u696d\u8ce3\u5bb6\u7b26\u5408\u5982\u4e0b\u5176\u4e2d\u4e00\u7a2e\u60c5\u6cc1\uff0c\u9808\u958b\u59cb\u8a3b\u518a\u5967\u5730\u5229\u7a05\u865f\u4e26\u5728\u5967\u5730\u5229\u7e73\u7d0d\u589e\u503c\u7a05\uff1a<\/p>\n\n\n\n

\u2022 1.\u5982\u679c\u4e0a\u4e00\u5e74\u8d85\u904e\u9060\u7a0b\u95be\u503c35000\u6b50\u5143\uff1a\u5f9e\u7576\u5e74\u7684\u7b2c\u4e00\u7b46\u71df\u696d\u984d\u958b\u59cb\u9700\u5728\u5967\u5730\u5229\u8a08\u7b97\u5967\u5730\u5229\u589e\u503c\u7a05\u3002<\/p>\n\n\n\n

\u2022 2.\u5982\u679c\u7576\u5e74\u8d85\u904e\u9060\u7aef\u92b7\u552e\u95be\u503c\uff0c\u5247\u5f9e\u8d85\u904e\u4ea4\u8ca8\u95be\u503c\u7684\u92b7\u552e\u958b\u59cb\u8a08\u7b97\u5967\u5730\u5229\u589e\u503c\u7a05\u3002<\/p>\n\n\n\n

New EU regulation 2021<\/strong><\/p>\n\n\n\n

Please note that the threshold will be generally abolished beginning with 2021. That means from 2021 on distance sales will have to be taxed in each EUmember state where the dispatch or transport ends.<\/p>\n\n\n\n

2021\u5e74\u6b50\u76df\u65b0\u6cd5\u898f<\/strong><\/p>\n\n\n\n

\u8acb\u6ce8\u610f\uff0c\u6b50\u76df\u65b0\u6cd5\u898f\u5f9e2021\u5e74\u958b\u59cb\u53d6\u6d88\u8a72\u9060\u7aef\u92b7\u552e\u95be\u503c\u3002\u9019\u610f\u5473\u8457\u5f9e2021\u5e74\u958b\u59cb\uff0c\u9060\u7aef\u92b7\u552e\u5c07\u6703\u5728\u6b50\u76df\u6210\u54e1\u570b\u6309\u767c\u8ca8\u570b\u6216\u76ee\u7684\u570b\u5fb5\u7a05\uff0c\u800c\u4e0d\u6703\u5b58\u5728\u4e0a\u8ff0\u92b7\u552e\u95be\u503c\u3002<\/p>\n\n\n\n

Application for a tax account number or a VAT number<\/p>\n\n\n\n

Following documents are required for application.<\/p>\n\n\n\n

\u00b7 Verf 19: questionnaire for the assessment procedure<\/p>\n\n\n\n

In addition: indication of sales channels (e.g.homepage, catalogue etc.)<\/p>\n\n\n\n

Note:distance sellers are usually not allocated a VAT number since they only need a tax account number to account for the VAT due. However, if they need a VATnumber, they have to fill in form \u2018Verf 19\u2019 giving sufficient reasons for their request.<\/p>\n\n\n\n

\u00b7 Verf 26: specimen signature sheet<\/p>\n\n\n\n

\u00b7 Valid VAT number or certificate of registration as taxable person (entrepreneur) issued by the Tax Office of the country the entrepreneur hasestablished his business in (original) <\/p>\n\n\n\n

\u00b7 Copy of the company statutes<\/p>\n\n\n\n

\u00b7 Copy of the manager\u2019s passport \/ ID<\/p>\n\n\n\n

\u00b7 Copy of the certificate of registration<\/p>\n\n\n\n

\u7533\u8acb\u5967\u5730\u5229\u589e\u503c\u7a05\u865f\u9700\u8981\u4ec0\u9ebc\u8a3b\u518a\u8cc7\u6599\uff1f<\/strong><\/p>\n\n\n\n

\u7533\u8acb\u9700\u8981\u4ee5\u4e0b\u6a94\uff1a<\/p>\n\n\n\n

\u00b7\uff081\uff09\u8a55\u4f30\u554f\u5377(Verf19)<\/p>\n\n\n\n

\u6ce8\u610f\uff1a\u9060\u7aef\u92b7\u552e\u5546\u901a\u5e38\u7a05\u5c40\u4e0d\u4e0b\u767c\u589e\u503c\u7a05\u865f\uff0c \u4f46\u662f\uff0c\u5982\u679c\u4ed6\u5011\u9700\u8981\u4e00\u500b\u589e\u503c\u7a05\u865f\uff0c\u5247\u5fc5\u9808\u586b\u5beb\u201c Verf 19\u201d\u8868\u683c\uff0c\u4ee5\u5145\u5206\u8aaa\u660e\u5176\u8981\u6c42\u3002<\/p>\n\n\n\n

\u00b7\uff082\uff09\u7533\u8acb\u7c3d\u540d\u8868(Verf 26)<\/p>\n\n\n\n

\u00b7\uff083\uff09\u516c\u53f8\u5728\u5176\u570b\u5bb6\/\u5730\u5340\u958b\u5c55\u696d\u52d9\u7684\u570b\u5bb6\/\u5730\u5340\u7684\u7a05\u52d9\u5c40\u7c3d\u767c\u7684\u6709\u6548\u7684\u589e\u503c\u7a05\u865f\u6216\u8a3b\u518a\u8b49\u660e\uff08\u61c9\u7d0d\u7a05\u4eba\uff09<\/p>\n\n\n\n

\u00b7\uff084\uff09\u516c\u53f8\u7ae0\u7a0b\u7684\u6383\u63cf\u4ef6(\u5099\u7528)<\/p>\n\n\n\n

\u00b7\uff085\uff09\u6cd5\u4eba\u8b77\u7167\/\u8eab\u4efd\u8b49\u5f71\u672c<\/p>\n\n\n\n

\u00b7\uff086\uff09\u516c\u53f8\u71df\u696d\u57f7\u7167\u5f71\u672c<\/p>\n\n\n\n

Tax Representative<\/p>\n\n\n\n

The appointment of a Fiscal Representative is only mandatory if the supplier has no permanent address, seat or fixed establishment in an EUMember Stateand if there is no appropriate mutual agreement procedure. The fiscal representative has to be an authorized recipient as well.<\/p>\n\n\n\n

\u7a05\u52d9\u4ee3\u8868<\/strong><\/p>\n\n\n\n

\u53ea\u6709\u5728\u8ce3\u5bb6\u5728\u6b50\u76df\u6210\u54e1\u570b\u5167\u6c92\u6709\u56fa\u5b9a\u5730\u5740\uff0c\u6240\u5728\u5730\u6216\u56fa\u5b9a\u6a5f\u69cb\u4e26\u4e14\u6c92\u6709\u5408\u6cd5\u7684\u96d9\u65b9\u5354\u5b9a\u7684\u60c5\u6cc1\u4e0b\uff0c\u624d\u5fc5\u9808\u4efb\u547d\u8ca1\u52d9\u4ee3\u8868\u3002\u8ca1\u52d9\u4ee3\u8868\u4e5f\u5fc5\u9808\u662f\u6388\u6b0a\u4f5c\u70ba\u7a05\u5c40\u4fe1\u4ef6\u7684\u6536\u4ef6\u4eba\u3002<\/p>\n\n\n\n

Disclosure\/ Report of Incorrect or Incomplete Tax Declaration<\/p>\n\n\n\n

If you have exceeded the Austrian distance selling threshold of EUR 35,000 Euro in previous years, but have not declared these supplies in Austria, youhave to subsequently correct this and declare them in Austria. You can either report an incorrect or incomplete tax declaration to the tax authorities orfully disclose these supplies.<\/p>\n\n\n\n

\u62ab\u9732\/\u5831\u544a\u4e0d\u6b63\u78ba\u6216\u4e0d\u5b8c\u6574\u7684\u7d0d\u7a05\u7533\u5831\u8868<\/strong><\/p>\n\n\n\n

\u5982\u679c\u60a8\u5728\u904e\u53bb\u5e7e\u5e74\u4e2d\u8d85\u904e\u4e86\u5967\u5730\u5229\u9060\u8ddd\u96e2\u92b7\u552e35,000\u6b50\u5143\u7684\u9580\u6abb\uff0c\u4f46\u5c1a\u672a\u5728\u5967\u5730\u5229\u7533\u5831\u9019\u4e9b\u92b7\u552e\uff0c\u5247\u5fc5\u9808\u96a8\u5f8c\u66f4\u6b63\u6b64\u72c0\u6cc1\u4e26\u5728\u5967\u5730\u5229\u7533\u5831\u3002\u60a8\u53ef\u4ee5\u5411\u7a05\u52d9\u6a5f\u95dc\u5831\u544a\u4e0d\u6b63\u78ba\u6216\u4e0d\u5b8c\u6574\u7684\u7d0d\u7a05\u7533\u5831\u55ae\uff0c\u4e5f\u53ef\u4ee5\u5b8c\u5168\u62ab\u9732\u9019\u4e9b\u92b7\u552e\u72c0\u614b\u3002<\/p>\n\n\n\n

Submission of VAT Returns<\/p>\n\n\n\n

In Austria there are VAT advance preliminary returns and VAT annual final returns.<\/p>\n\n\n\n

\u00b7 a. Preliminary VAT return<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u00b7 b. Annual VAT return<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u63d0\u4ea4\u589e\u503c\u7a05\u7533\u5831\u8868<\/strong><\/p>\n\n\n\n

\u5728\u5967\u5730\u5229\uff0c\u589e\u503c\u7a05\u7533\u5831\u9808\u63d0\u4ea4\u9810\u4ed8\u6b3e\u521d\u5831\u548c\u589e\u503c\u7a05\u5e74\u5831\u7a05\u8868\u3002<\/p>\n\n\n\n

\u2013\u9810\u4ed8\u6b3e\u521d\u5831\uff08\u4e5f\u5373\u6708\u5831\u6216\u8005\u5b63\u5831\uff09<\/p>\n\n\n\n

\uff081\uff09\u622a\u81f3\u7533\u5831\u65e5\u671f\u662f\u4e0b\u500b\u6708\u7684\u7b2c\u4e8c\u500b\u670815\u65e5\uff0c\uff08\u4f8b\u59825\u6708\u7684\u92b7\u552e\u5831\u544a\uff0c\u9808\u57287\u670815\u65e5\u4e4b\u524d\u63d0\u5831\uff09<\/p>\n\n\n\n

\uff082\uff09\u61c9\u7e73\u589e\u503c\u7a05\uff1a\u6700\u9072\u5728\u4e0b\u500b\u6708\u7684\u7b2c\u4e8c\u500b\u670815\u65e5\u4ed8\u6b3e<\/p>\n\n\n\n

\u25ab\u5e74\u5ea6\u61c9\u7d0d\u7a05\u71df\u696d\u984d\uff08\u6de8\u984d\uff09\u7533\u5831\u8868<\/strong><\/p>\n\n\n\n

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