{"id":19796,"date":"2026-01-16T16:33:25","date_gmt":"2026-01-16T08:33:25","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19796"},"modified":"2026-01-16T16:33:25","modified_gmt":"2026-01-16T08:33:25","slug":"taiwan-seller-factory-eu-vat-registration-complete-guide-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/taiwan-seller-factory-eu-vat-registration-complete-guide-2026\/","title":{"rendered":"\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"},"content":{"rendered":"<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19797\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-eu-vat-registration-guide-feature-2026.png\" alt=\"\u53f0\u7063\u8ce3\u5bb6\u6b50\u76dfVAT\u8a3b\u518a\u5224\u65b7\u6307\u5357\u5c01\u9762\uff0c\u986f\u793aFBA\u3001\u76f4\u90f5\u3001B2B\u7b498\u5927\u60c5\u5883\u7684\u8a3b\u518a\u9580\u6abb\u82072026\u6700\u65b0\u898f\u5b9a\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-eu-vat-registration-guide-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-eu-vat-registration-guide-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-eu-vat-registration-guide-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-eu-vat-registration-guide-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-seller-eu-vat-registration-guide-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2>\u53f0\u7063\u8ce3\u5bb6\u662f\u5426\u5fc5\u9808\u8a3b\u518a\u6b50\u76dfVAT\uff1f\u6838\u5fc3\u5224\u65b7\u6a19\u6e96<\/h2>\n<p><strong>\u4e0d\u4e00\u5b9a\u3002\u53f0\u7063\u8ce3\u5bb6\u8207\u5916\u8cbf\u5de5\u5ee0\u662f\u5426\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff0c\u53d6\u6c7a\u65bc\u4e09\u5927\u6838\u5fc3\u56e0\u7d20\uff1a\u92b7\u552e\u6a21\u5f0f(B2C\u6216B2B)\u3001\u7269\u6d41\u65b9\u5f0f(\u76f4\u90f5\u6216FBA\u5009\u5132)\u3001\u92b7\u552e\u91d1\u984d\u9580\u6abb(\u20ac10,000\u6216\u7576\u5730\u9580\u6abb)\u3002\u82e5\u60a8\u5728\u6b50\u76df\u5883\u5167\u6709\u5be6\u9ad4\u5eab\u5b58(\u5982\u4f7f\u7528Amazon FBA)\uff0c\u6216\u5e74\u5ea6\u8de8\u5883B2C\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\uff0c\u5c31\u5fc5\u9808<\/strong>\u8a3b\u518aVAT\u3002\u76f8\u53cd\u5730\uff0c\u82e5\u50c5\u5f9e\u53f0\u7063\u76f4\u90f5\u4f4e\u50f9\u503c\u5546\u54c1(\u2264\u20ac150)\u4e14\u4f7f\u7528IOSS\u5236\u5ea6\uff0c\u6216\u7d14B2B\u92b7\u552e\u7531\u8cb7\u5bb6\u627f\u64d4VAT\uff0c\u5247\u53ef\u80fd<strong>\u66ab\u6642\u4e0d\u9700\u8981<\/strong>\u8a3b\u518a\u7576\u5730VAT\u3002<\/p>\n<p>\u4e0d\u904e\uff0c\u5373\u4f7f\u7b26\u5408\u514d\u8a3b\u518a\u689d\u4ef6\uff0c\u7a05\u52d9\u98a8\u96aa\u4f9d\u7136\u5b58\u5728\u3002\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>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}\uff0c\u6b50\u76df\u5404\u6210\u54e1\u570b\u7a05\u52d9\u6a5f\u95dc\u6709\u6b0a\u8981\u6c42\u975e\u6b50\u76df\u4f01\u696d\u88dc\u7e73VAT\u4e26\u8ab2\u5fb5\u7f70\u6b3e(\u6700\u9ad8\u53ef\u9054\u92b7\u552e\u984d20%)\u3002Amazon\u3001eBay\u7b49\u96fb\u5546\u5e73\u53f0\u66f4\u6703\u4e3b\u52d5\u9a57\u8b49\u8ce3\u5bb6VAT\u7a05\u865f\uff0c\u672a\u63d0\u4f9b\u6709\u6548\u7a05\u865f\u53ef\u80fd\u5c0e\u81f4<strong>\u5e33\u865f\u51cd\u7d50<\/strong>\u6216<strong>\u92b7\u552e\u6b0a\u9650\u66ab\u505c<\/strong>\u3002\u56e0\u6b64\uff0c\u7406\u89e3\u81ea\u8eab\u60c5\u5883\u3001\u63d0\u524d\u898f\u5283VAT\u5408\u898f\u7b56\u7565\uff0c\u662f\u53f0\u7063\u8ce3\u5bb6\u9032\u8ecd\u6b50\u76df\u5e02\u5834\u7684\u9996\u8981\u4efb\u52d9\u3002<\/p>\n<p>\u672c\u6587\u5c07\u5b8c\u6574\u89e3\u67908\u5927\u5e38\u898b\u92b7\u552e\u60c5\u5883\u7684VAT\u8a3b\u518a\u5224\u65b7\u6a19\u6e96\u30012021\u5e74\u6b50\u76df\u96fb\u5546\u65b0\u5236(OSS\/IOSS)\u7684\u5be6\u52d9\u61c9\u7528\u3001\u4ee5\u53ca\u5e38\u898b\u8aa4\u5340\u8207\u98a8\u96aa\uff0c\u5e6b\u52a9\u60a8\u505a\u51fa\u6b63\u78ba\u6c7a\u7b56\u3002<\/p>\n<hr \/>\n<h2>\u70ba\u4ec0\u9ebc\u53f0\u7063\u8ce3\u5bb6\u6703\u9762\u81e8\u6b50\u76dfVAT\u8a3b\u518a\u554f\u984c\uff1f<\/h2>\n<p>\u6b50\u76dfVAT(Value Added Tax\uff0c\u589e\u503c\u7a05)\u662f\u4e00\u7a2e<strong>\u6d88\u8cbb\u7a05<\/strong>\uff0c\u7531\u6700\u7d42\u6d88\u8cbb\u8005\u627f\u64d4\uff0c\u4f46\u7531\u8ce3\u5bb6\u4ee3\u70ba\u6536\u53d6\u4e26\u7e73\u7d0d\u7d66\u7a05\u52d9\u6a5f\u95dc\u3002\u8207\u53f0\u7063\u7684\u71df\u696d\u7a05\u985e\u4f3c\uff0c\u4f46\u6b50\u76df27\u500b\u6210\u54e1\u570b\u5404\u6709\u4e0d\u540c\u7a05\u7387(\u6a19\u6e96\u7a05\u7387\u5f9e17%-27%\u4e0d\u7b49)\u8207\u7533\u5831\u898f\u5247\u3002<\/p>\n<p>\u53f0\u7063\u8ce3\u5bb6\u4e4b\u6240\u4ee5\u5bb9\u6613\u6df7\u6dc6VAT\u8a3b\u518a\u7fa9\u52d9\uff0c\u4e3b\u8981\u6709\u4e09\u5927\u539f\u56e0\uff1a<\/p>\n<h3>1. 2021\u5e74\u6b50\u76df\u96fb\u5546\u65b0\u5236\u5927\u5e45\u6539\u8b8a\u898f\u5247<\/h3>\n<p>2021\u5e747\u67081\u65e5\uff0c\u6b50\u76df\u5be6\u65bd<strong>\u96fb\u5b50\u5546\u52d9VAT\u65b0\u5236<\/strong>(VAT e-commerce package)\uff0c\u53d6\u6d88\u4e86\u539f\u672c\u5404\u570b\u7368\u7acb\u7684\u9060\u8ddd\u92b7\u552e\u9580\u6abb(Distance Selling Threshold)\uff0c\u6539\u70ba<strong>\u5168\u6b50\u76df\u7d71\u4e00\u20ac10,000\u9580\u6abb<\/strong>\u3002\u540c\u6642\u63a8\u51fa<strong>OSS<\/strong>(One-Stop Shop\uff0c\u4e00\u7ad9\u5f0f\u5546\u5e97)\u8207<strong>IOSS<\/strong>(Import One-Stop Shop\uff0c\u9032\u53e3\u4e00\u7ad9\u5f0f\u5546\u5e97)\u5169\u5927\u7c21\u5316\u7533\u5831\u5236\u5ea6\u3002<\/p>\n<p>\u9019\u610f\u5473\u8457\uff1a<\/p>\n<ul>\n<li><strong>\u820a\u5236(2021\u5e74\u524d)<\/strong>: \u53f0\u7063\u8ce3\u5bb6\u82e5\u5728\u5fb7\u570b\u92b7\u552e\u8d85\u904e\u20ac100,000\uff0c\u9700\u5728\u5fb7\u570b\u8a3b\u518aVAT\uff1b\u5728\u6cd5\u570b\u92b7\u552e\u8d85\u904e\u20ac35,000\uff0c\u9700\u5728\u6cd5\u570b\u8a3b\u518aVAT\uff0c\u4f9d\u6b64\u985e\u63a8\u3002<\/li>\n<li><strong>\u65b0\u5236(2021\u5e74\u5f8c)<\/strong>: \u6240\u6709\u6b50\u76df\u8de8\u5883B2C\u92b7\u552e\u984d\u5408\u8a08\u8d85\u904e\u20ac10,000\uff0c\u5c31\u9700\u8981\u5728<strong>\u92b7\u552e\u570b<\/strong>\u6216<strong>\u9078\u64c7OSS\u8a3b\u518a<\/strong>\uff1b\u5f9e\u53f0\u7063\u76f4\u90f5\u4f4e\u50f9\u503c\u5546\u54c1(\u2264\u20ac150)\u53ef\u9078\u64c7<strong>IOSS\u8a3b\u518a<\/strong>\uff0c\u514d\u9664\u9032\u53e3VAT\u3002<\/li>\n<\/ul>\n<p>\u6839\u64da<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/vat-e-commerce_en\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df\u5b98\u65b9\u8aaa\u660e<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}\uff0c\u9019\u9805\u6539\u9769\u65e8\u5728\u7c21\u5316\u8de8\u5883\u96fb\u5546\u7a05\u52d9\uff0c\u4f46\u4e5f\u8b93\u8a31\u591a\u53f0\u7063\u8ce3\u5bb6\u8aa4\u4ee5\u70ba\u300c\u53ea\u8981\u92b7\u552e\u984d\u4f4e\u5c31\u4e0d\u7528\u8a3b\u518a\u300d\uff0c\u5ffd\u7565\u4e86<strong>FBA\u5009\u5132<\/strong>\u8207<strong>B2B\u4ea4\u6613<\/strong>\u7684\u7279\u6b8a\u898f\u5b9a\u3002<\/p>\n<h3>2. FBA\u5009\u5132\u7b49\u540c\u65bc\u300c\u5be6\u9ad4\u5b58\u5728\u300d\uff0c\u5f37\u5236\u8a3b\u518aVAT<\/h3>\n<p>\u4f7f\u7528Amazon FBA(Fulfillment by Amazon)\u6216\u5176\u4ed6\u6b50\u6d32\u6d77\u5916\u5009\u7684\u53f0\u7063\u8ce3\u5bb6\uff0c\u5373\u4f7f\u92b7\u552e\u984d\u672a\u9054\u20ac10,000\uff0c\u4ecd<strong>\u5fc5\u9808\u8a3b\u518a\u7576\u5730VAT<\/strong>\u3002\u539f\u56e0\u662f\uff1a\u4e00\u65e6\u5546\u54c1\u5132\u5b58\u5728\u6b50\u76df\u6210\u54e1\u570b\u5883\u5167(\u5982\u5fb7\u570bFBA\u5009\u5eab)\uff0c\u7a05\u52d9\u6a5f\u95dc\u8996\u70ba\u8a72\u4f01\u696d\u5728\u7576\u5730\u6709<strong>\u5be6\u9ad4\u71df\u696d\u64da\u9ede<\/strong>(Physical Presence)\uff0c\u7522\u751f\u7576\u5730\u7a05\u52d9\u5c45\u6c11\u7fa9\u52d9\u3002<\/p>\n<p>\u66f4\u8907\u96dc\u7684\u662f\uff0c\u82e5\u60a8\u4f7f\u7528Amazon <strong>Pan-European FBA<\/strong>(\u6cdb\u6b50FBA)\uff0c\u5546\u54c1\u53ef\u80fd\u81ea\u52d5\u5206\u6563\u5132\u5b58\u81f3\u591a\u500b\u570b\u5bb6\u5009\u5eab(\u5982\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u6ce2\u862d\u7b49)\uff0c\u9019\u4ee3\u8868\u60a8\u9700\u8981\u5728<strong>\u6bcf\u500b\u6709\u5eab\u5b58\u7684\u570b\u5bb6<\/strong>\u5206\u5225\u8a3b\u518aVAT\uff0c\u4e26\u6309\u7576\u5730\u898f\u5b9a\u7533\u5831\u3002<\/p>\n<h3>3. B2B\u8207B2C\u7684VAT\u8cac\u4efb\u622a\u7136\u4e0d\u540c<\/h3>\n<ul>\n<li><strong>B2C(\u8ce3\u7d66\u6d88\u8cbb\u8005)<\/strong>: \u8ce3\u5bb6\u6709\u8cac\u4efb\u6536\u53d6VAT\u4e26\u7e73\u7d0d\uff0c\u5fc5\u9808\u8a3b\u518a\u7576\u5730VAT\u7a05\u865f\u3002<\/li>\n<li><strong>B2B(\u8ce3\u7d66\u4f01\u696d)<\/strong>: \u82e5\u8cb7\u5bb6\u70ba\u6b50\u76df\u4f01\u696d\u4e14\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u53ef\u9069\u7528<strong>Reverse Charge<\/strong>(\u9006\u5411\u5fb5\u6536)\u6a5f\u5236\uff0c\u7531\u8cb7\u5bb6\u81ea\u884c\u7e73\u7d0dVAT\uff0c\u8ce3\u5bb6\u7121\u9700\u6536\u53d6\u3002\u4f46\u8ce3\u5bb6\u4ecd\u9700\u5728\u4ea4\u6613\u570b\u6216\u8a3b\u518a\u570b\u7533\u5831\u6b64\u7b46\u4ea4\u6613\u3002<\/li>\n<\/ul>\n<p>\u8a31\u591a\u53f0\u7063\u5916\u8cbf\u5de5\u5ee0\u5c08\u505aB2B\u51fa\u53e3\uff0c\u8aa4\u4ee5\u70ba\u300c\u4e0d\u8ce3\u7d66\u6d88\u8cbb\u8005\u5c31\u4e0d\u7528\u7ba1VAT\u300d\uff0c\u7d50\u679c\u5728\u6b50\u6d32\u8cb7\u5bb6\u8981\u6c42\u63d0\u4f9bVAT\u767c\u7968(VAT Invoice)\u6642\u624d\u767c\u73fe\u9700\u8981\u8a3b\u518a\uff0c\u5c0e\u81f4\u8a02\u55ae\u5ef6\u9072\u751a\u81f3\u53d6\u6d88\u3002<\/p>\n<blockquote><p>\u26a0\ufe0f <strong>\u91cd\u8981\u63d0\u9192<\/strong>: \u6b50\u76df\u7a05\u52d9\u7a3d\u67e5\u4e0d\u53ea\u91dd\u5c0d\u5927\u8ce3\u5bb6\u3002\u6839\u64da\u5fb7\u570b\u806f\u90a6\u8ca1\u653f\u90e8(Bundesministerium der Finanzen)\u7d71\u8a08\uff0c2023-2025\u5e74\u9593\u91dd\u5c0d\u8de8\u5883\u96fb\u5546\u7684\u7a3d\u67e5\u6848\u4ef6\u589e\u52a040%\uff0c\u5e73\u5747\u88dc\u7a05\u91d1\u984d\u9054\u20ac50,000-200,000\u3002\u5373\u4f7f\u662f\u5e74\u92b7\u552e\u984d\u50c5\u20ac30,000\u7684\u5c0f\u8ce3\u5bb6\uff0c\u4e5f\u53ef\u80fd\u56e0\u672a\u8a3b\u518aVAT\u800c\u906dAmazon\u4e0b\u67b6\u4e26\u88ab\u8ffd\u7e73\u7a05\u6b3e\u3002<\/p><\/blockquote>\n<hr \/>\n<h2>8\u5927\u60c5\u5883\u5b8c\u6574\u5224\u65b7\uff1a\u6211\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\u55ce\uff1f<\/h2>\n<p>\u4ee5\u4e0b\u6839\u64da\u5be6\u969b\u92b7\u552e\u60c5\u5883\uff0c\u63d0\u4f9b\u660e\u78ba\u7684VAT\u8a3b\u518a\u5224\u65b7\u6a19\u6e96\uff1a<\/p>\n<h3>\u60c5\u58831: \u5f9e\u53f0\u7063\u76f4\u90f5\u81f3\u6b50\u76df\u6d88\u8cbb\u8005(B2C)\uff0c\u6bcf\u7b46\u8a02\u55ae\u2264\u20ac150<\/h3>\n<p><strong>\u5224\u65b7\u7d50\u679c<\/strong>: \u5efa\u8b70\u8a3b\u518a<strong>IOSS<\/strong>\uff0c<strong>\u53ef\u66ab\u4e0d\u8a3b\u518a\u7576\u5730VAT<\/strong><\/p>\n<p><strong>\u8a73\u7d30\u8aaa\u660e<\/strong>:<br \/>\n\u82e5\u60a8\u900f\u904e\u81ea\u71df\u7db2\u7ad9\u6216\u8766\u76ae\u570b\u969b\u7ad9\u92b7\u552e\uff0c\u5f9e\u53f0\u7063\u5009\u5eab\u76f4\u63a5\u767c\u8ca8\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\uff0c\u4e14\u6bcf\u7b46\u8a02\u55ae\u8ca8\u503c\u4e0d\u8d85\u904e\u20ac150(\u542b\u904b\u8cbb)\uff0c\u53ef\u9078\u64c7\u8a3b\u518a<strong>IOSS<\/strong>(Import One-Stop Shop)\u3002IOSS\u5141\u8a31\u60a8\u5728\u51fa\u8ca8\u524d\u9810\u5148\u6536\u53d6VAT\u4e26\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u7d66\u6b50\u76df\uff0c<strong>\u514d\u9664\u6d77\u95dc\u9032\u53e3VAT<\/strong>\uff0c\u52a0\u5feb\u6e05\u95dc\u901f\u5ea6\u3002<\/p>\n<p><strong>\u95dc\u9375\u8981\u6c42<\/strong>:<\/p>\n<ul>\n<li>\u5728\u4efb\u4e00\u6b50\u76df\u6210\u54e1\u570b\u8a3b\u518aIOSS\u7a05\u865f(\u4f8b\u5982\u611b\u723e\u862d\u3001\u8377\u862d)<\/li>\n<li>\u5728\u5546\u54c1\u767c\u7968\u4e0a\u6a19\u793aIOSS\u7a05\u865f<\/li>\n<li>\u6bcf\u6708\u900f\u904eIOSS\u7cfb\u7d71\u7533\u5831\u4e26\u7e73\u7d0d\u5168\u6b50\u76df\u92b7\u552eVAT<\/li>\n<li>\u59d4\u8a17\u6b50\u76df\u5883\u5167\u7684<strong>\u4e2d\u4ecb\u6a5f\u69cb<\/strong>(Intermediary)\u6216\u7a05\u52d9\u4ee3\u7406<\/li>\n<\/ul>\n<p><strong>\u6ce8\u610f\u4e8b\u9805<\/strong>:<\/p>\n<ul>\n<li>\u82e5\u8a02\u55ae\u8d85\u904e\u20ac150\uff0c\u8a72\u7b46\u8a02\u55ae<strong>\u4e0d\u9069\u7528IOSS<\/strong>\uff0c\u8cb7\u5bb6\u9700\u5728\u6e05\u95dc\u6642\u7e73\u7d0d\u9032\u53e3VAT(\u901a\u5e38\u7531\u7269\u6d41\u5546\u4ee3\u6536)<\/li>\n<li>IOSS\u50c5\u9069\u7528B2C\uff0cB2B\u8a02\u55ae\u4e0d\u9069\u7528<\/li>\n<li>\u82e5\u5e74\u5ea6\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\u4e14\u6709\u90e8\u5206\u8a02\u55ae&gt;\u20ac150\uff0c\u4ecd\u9700\u8a55\u4f30OSS\u8a3b\u518a<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u6848\u4f8b<\/strong>:<br \/>\n\u53f0\u7063\u624b\u4f5c\u98fe\u54c1\u8ce3\u5bb6A\u900f\u904e\u81ea\u71df\u7db2\u7ad9\u92b7\u552e\u81f3\u5fb7\u570b\u3001\u6cd5\u570b\u7b49\u5730\uff0c\u5e74\u92b7\u552e\u20ac8,000\uff0c\u6bcf\u7b46\u8a02\u55ae\u5e73\u5747\u20ac50\u3002A\u8a3b\u518a\u611b\u723e\u862dIOSS\u7a05\u865f\uff0c\u5728\u767c\u7968\u4e0a\u6a19\u793a\uff0c\u8ca8\u7269\u6e05\u95dc\u6642\u9593\u5f9e\u539f\u672c5-7\u5929\u7e2e\u77ed\u81f32-3\u5929\uff0c\u8cb7\u5bb6\u6eff\u610f\u5ea6\u5927\u5e45\u63d0\u5347\u3002<\/p>\n<hr \/>\n<h3>\u60c5\u58832: \u5f9e\u53f0\u7063\u76f4\u90f5\u81f3\u6b50\u76df\u6d88\u8cbb\u8005(B2C)\uff0c\u90e8\u5206\u8a02\u55ae&gt;\u20ac150\u6216\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000<\/h3>\n<p><strong>\u5224\u65b7\u7d50\u679c<\/strong>: <strong>\u5fc5\u9808\u8a3b\u518a\u7576\u5730VAT\u6216\u9078\u64c7OSS<\/strong><\/p>\n<p><strong>\u8a73\u7d30\u8aaa\u660e<\/strong>:<br \/>\n\u4e00\u65e6\u5168\u6b50\u76dfB2C\u8de8\u5883\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000(\u4e0d\u542b\u672c\u5730\u92b7\u552e)\uff0c\u5c31\u89f8\u767c<strong>\u9060\u8ddd\u92b7\u552e\u9580\u6abb<\/strong>(Distance Selling Threshold)\uff0c\u5fc5\u9808\u5728<strong>\u8cb7\u5bb6\u6240\u5728\u570b<\/strong>\u8a3b\u518aVAT\uff0c\u6216\u9078\u64c7\u5728\u4efb\u4e00\u6210\u54e1\u570b\u8a3b\u518a<strong>OSS<\/strong>(\u4e00\u7ad9\u5f0f\u5546\u5e97)\uff0c\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u570b\u5bb6\u7684\u92b7\u552eVAT\u3002<\/p>\n<p><strong>OSS vs \u591a\u570b\u8a3b\u518a\u6bd4\u8f03<\/strong>:<\/p>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>OSS\u8a3b\u518a<\/th>\n<th>\u591a\u570b\u5206\u5225\u8a3b\u518a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u8a3b\u518a\u6210\u672c<\/td>\n<td>\u55ae\u4e00\u570b\u5bb6\u8a3b\u518a\u8cbb\u20ac0-500<\/td>\n<td>\u6bcf\u570b\u20ac800-2,000<\/td>\n<\/tr>\n<tr>\n<td>\u7533\u5831\u6b21\u6578<\/td>\n<td>\u6bcf\u5b631\u6b21<\/td>\n<td>\u6bcf\u570b\u6bcf\u6708\u6216\u6bcf\u5b631\u6b21<\/td>\n<\/tr>\n<tr>\n<td>\u7a05\u52d9\u4ee3\u7406<\/td>\n<td>\u90e8\u5206\u570b\u5bb6\u9700\u8981(\u5982\u5fb7\u570b)<\/td>\n<td>\u6bcf\u570b\u53ef\u80fd\u9700\u8981<\/td>\n<\/tr>\n<tr>\n<td>\u9069\u7528\u60c5\u5883<\/td>\n<td>\u8de8\u591a\u570b\u92b7\u552e<\/td>\n<td>\u50c5\u96c6\u4e2d1-2\u570b\u92b7\u552e<\/td>\n<\/tr>\n<tr>\n<td>\u98a8\u96aa<\/td>\n<td>\u82e5OSS\u570b\u7a05\u52d9\u7a3d\u67e5\uff0c\u53ef\u80fd\u727d\u9023\u5168\u6b50\u76df<\/td>\n<td>\u5404\u570b\u7368\u7acb\u7a3d\u67e5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>\u6ce8\u610f\u4e8b\u9805<\/strong>:<\/p>\n<ul>\n<li>\u20ac10,000\u9580\u6abb\u662f<strong>\u5168\u6b50\u76df\u7d2f\u8a08<\/strong>\uff0c\u4e0d\u662f\u55ae\u4e00\u570b\u5bb6<\/li>\n<li>\u8d85\u904e\u9580\u6abb\u5f8c\uff0c<strong>\u6240\u6709\u92b7\u552e<\/strong>\u90fd\u9700\u7e73\u7d0d\u8cb7\u5bb6\u6240\u5728\u570bVAT\u7a05\u7387\uff0c\u4e0d\u662f\u53ea\u6709\u8d85\u904e\u90e8\u5206<\/li>\n<li>OSS\u7533\u5831\u9700\u4f7f\u7528\u96fb\u5b50\u7cfb\u7d71\uff0c\u6bcf\u5b63\u7533\u5831\u4e00\u6b21(1\/4\u30014\/7\u30017\/10\u300110\/1\u6708\u5e95\u524d)<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u6848\u4f8b<\/strong>:<br \/>\n\u53f0\u7063\u4fdd\u5065\u98df\u54c1\u8ce3\u5bb6B\u5728\u81ea\u71df\u7db2\u7ad9\u5e74\u92b7\u20ac15,000\uff0c\u5206\u5e03\u65bc\u5fb7\u570b\u20ac6,000\u3001\u6cd5\u570b\u20ac4,000\u3001\u8377\u862d\u20ac3,000\u3001\u5176\u4ed6\u20ac2,000\u3002B\u9078\u64c7\u5728\u8377\u862d\u8a3b\u518aOSS\uff0c\u6bcf\u5b63\u900f\u904e\u8377\u862d\u7a05\u52d9\u6a5f\u95dc\u7cfb\u7d71\u7533\u5831\uff0c\u7e73\u7d0d\u5fb7\u570b19% VAT\u3001\u6cd5\u570b20% VAT\u3001\u8377\u862d21% VAT\u7b49\uff0c\u7121\u9700\u5728\u6bcf\u500b\u570b\u5bb6\u5206\u5225\u8a3b\u518a\u3002<\/p>\n<hr \/>\n<h3>\u60c5\u58833: \u4f7f\u7528Amazon FBA\u6216\u6b50\u6d32\u6d77\u5916\u5009(B2C)<\/h3>\n<p><strong>\u5224\u65b7\u7d50\u679c<\/strong>: <strong>\u5fc5\u9808\u5728\u6709\u5eab\u5b58\u7684\u6bcf\u500b\u570b\u5bb6\u8a3b\u518aVAT<\/strong><\/p>\n<p><strong>\u8a73\u7d30\u8aaa\u660e<\/strong>:<br \/>\n\u9019\u662f\u6700\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u5f37\u5236\u8a3b\u518a\u60c5\u5883\u3002\u4e00\u65e6\u4f7f\u7528FBA(Fulfillment by Amazon)\u6216\u7b2c\u4e09\u65b9\u6d77\u5916\u5009(\u5982\u5fb7\u570b\u3001\u6ce2\u862d\u5009\u5eab)\uff0c\u5546\u54c1\u5be6\u9ad4\u5132\u5b58\u5728\u6b50\u76df\u5883\u5167\uff0c\u7a05\u52d9\u6a5f\u95dc\u8996\u70ba\u8a72\u4f01\u696d\u5728\u7576\u5730\u6709<strong>\u56fa\u5b9a\u71df\u696d\u5834\u6240<\/strong>(Fixed Establishment)\uff0c\u7522\u751f\u7576\u5730\u7a05\u52d9\u5c45\u6c11\u7fa9\u52d9\uff0c<strong>\u4e0d\u8ad6\u92b7\u552e\u984d\u591a\u5c11\u90fd\u5fc5\u9808\u8a3b\u518aVAT<\/strong>\u3002<\/p>\n<p><strong>FBA\u7684\u7279\u6b8a\u8907\u96dc\u6027<\/strong>:<\/p>\n<ul>\n<li><strong>\u55ae\u570bFBA<\/strong>: \u82e5\u50c5\u4f7f\u7528\u5fb7\u570bFBA\u5009\u5eab\uff0c\u53ea\u9700\u8a3b\u518a\u5fb7\u570bVAT<\/li>\n<li><strong>Pan-European FBA(\u6cdb\u6b50FBA)<\/strong>: Amazon\u6703\u81ea\u52d5\u5c07\u5546\u54c1\u5206\u6563\u81f3\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u3001\u897f\u73ed\u7259\u3001\u6ce2\u862d\u3001\u6377\u514b\u7b49\u5009\u5eab\uff0c\u8ce3\u5bb6\u9700\u5728<strong>\u6bcf\u500b\u6709\u5eab\u5b58\u7684\u570b\u5bb6<\/strong>\u8a3b\u518aVAT<\/li>\n<li><strong>CEE(\u4e2d\u6771\u6b50)\u8a08\u756b<\/strong>: \u4f7f\u7528\u6ce2\u862d\u3001\u6377\u514b\u5009\u5eab\uff0c\u9700\u8a3b\u518a\u7576\u5730VAT<\/li>\n<\/ul>\n<p><strong>\u5eab\u5b58\u8f49\u79fb\u7684VAT\u5f71\u97ff<\/strong>:<br \/>\n\u82e5\u5546\u54c1\u5f9e\u5fb7\u570bFBA\u5009\u5eab\u8f49\u79fb\u81f3\u6cd5\u570bFBA\u5009\u5eab\uff0c\u8996\u70ba<strong>EU\u5167\u90e8\u4f9b\u61c9\u93c8\u8f49\u79fb<\/strong>(Intra-Community Supply)\uff0c\u9700\u5728\u5fb7\u570bVAT\u7533\u5831\u4e2d\u5217\u70ba\u51fa\u53e3\uff0c\u5728\u6cd5\u570bVAT\u7533\u5831\u4e2d\u5217\u70ba\u9032\u53e3\uff0c\u9019\u7a2e\u8de8\u570b\u5eab\u5b58\u8abf\u64a5\u6975\u6613\u51fa\u932f\u3002<\/p>\n<p>\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\u90e8VAT\u5be6\u65bd\u6307\u5357<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}\uff0c\u672a\u8a3b\u518aVAT\u537b\u5728\u5fb7\u570b\u6709FBA\u5eab\u5b58\u7684\u8ce3\u5bb6\uff0c\u4e00\u65e6\u88ab\u7a3d\u67e5\uff0c\u4e0d\u50c5\u9700\u88dc\u7e73\u6240\u6709\u92b7\u552eVAT(19%\u6a19\u6e96\u7a05\u7387)\uff0c\u9084\u53ef\u80fd\u9762\u81e8<strong>\u92b7\u552e\u984d10-20%\u7684\u7f70\u6b3e<\/strong>\uff0c\u4e26\u53ef\u80fd\u88ab\u8981\u6c42\u59d4\u8a17\u5fb7\u570b\u672c\u5730<strong>Fiscal Representative<\/strong>(\u7a05\u52d9\u4ee3\u8868)\uff0c\u984d\u5916\u589e\u52a0\u20ac1,500-3,000\/\u5e74\u4ee3\u7406\u8cbb\u3002<\/p>\n<p><strong>Amazon\u7684\u5f37\u5236\u9a57\u8b49<\/strong>:<br \/>\nAmazon\u6b50\u6d32\u7ad9\u8981\u6c42\u6240\u6709FBA\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u4e26\u6703\u5b9a\u671f\u900f\u904eVIES\u7cfb\u7d71\u9a57\u8b49\u7a05\u865f\u6709\u6548\u6027\u3002\u82e5\u7a05\u865f\u7121\u6548\u6216\u904e\u671f\uff0cAmazon\u6703:<\/p>\n<ol>\n<li>\u66ab\u505c\u65b0\u5546\u54c1\u520a\u767b<\/li>\n<li>\u9650\u5236\u63d0\u73fe\u529f\u80fd<\/li>\n<li>\u6263\u7559\u92b7\u552e\u6b3e\u9805<\/li>\n<li>\u56b4\u91cd\u6642<strong>\u95dc\u9589\u8ce3\u5bb6\u5e33\u865f<\/strong><\/li>\n<\/ol>\n<p><strong>\u5be6\u52d9\u6848\u4f8b<\/strong>:<br \/>\n\u53f0\u70633C\u914d\u4ef6\u8ce3\u5bb6C\u4f7f\u7528Amazon\u5fb7\u570b\u7ad9\u55ae\u4e00FBA\u5009\u5eab\uff0c\u5e74\u92b7\u552e\u20ac50,000\u3002\u56e0\u672a\u8a3b\u518a\u5fb7\u570bVAT\uff0cAmazon\u66ab\u505c\u5176\u5e33\u865f\u4e26\u6263\u7559\u20ac15,000\u92b7\u552e\u6b3e\u3002C\u7dca\u6025\u59d4\u8a17\u7a05\u52d9\u4ee3\u7406\u8a3b\u518a\u5fb7\u570bVAT(\u8017\u66428\u9031)\uff0c\u4e26\u88dc\u7e73\u904e\u53bb2\u5e74VAT\u7d04\u20ac9,500(19%)\uff0c\u53e6\u7e73\u7f70\u6b3e\u20ac1,500\uff0c\u7e3d\u640d\u5931\u8d85\u904e\u20ac26,000\u3002<\/p>\n<hr \/>\n<h3>\u57162: \u6b50\u76dfVAT\u8a3b\u518a\u6c7a\u7b56\u6d41\u7a0b\u5716<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19799\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-flowchart-taiwan-seller-2026-1.png\" alt=\"\u6b50\u76dfVAT\u8a3b\u518a\u6c7a\u7b56\u6d41\u7a0b\u5716\uff0c\u986f\u793aFBA\u3001B2C\u3001\u92b7\u552e\u984d\u9580\u6abb\u7b495\u500b\u95dc\u9375\u5224\u65b7\u7bc0\u9ede\u8207OSS\/IOSS\u9078\u64c7\u8def\u5f91\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-flowchart-taiwan-seller-2026-1.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-flowchart-taiwan-seller-2026-1-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-flowchart-taiwan-seller-2026-1-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-flowchart-taiwan-seller-2026-1-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-flowchart-taiwan-seller-2026-1-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<hr \/>\n<h3>\u60c5\u58834: \u7d14B2B\u92b7\u552e(\u8ce3\u7d66\u6b50\u76df\u4f01\u696d)<\/h3>\n<p><strong>\u5224\u65b7\u7d50\u679c<\/strong>: <strong>\u7406\u8ad6\u4e0a\u53ef\u514d\u8a3b\u518a\uff0c\u4f46\u5f37\u70c8\u5efa\u8b70\u8a3b\u518a<\/strong><\/p>\n<p><strong>\u8a73\u7d30\u8aaa\u660e<\/strong>:<br \/>\n\u82e5\u53f0\u7063\u5916\u8cbf\u5de5\u5ee0\u50c5\u5f9e\u4e8bB2B\u51fa\u53e3\uff0c\u4e14\u8cb7\u5bb6\u70ba\u6b50\u76df\u8a3b\u518a\u4f01\u696d\u4e26\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u53ef\u9069\u7528<strong>Reverse Charge<\/strong>(\u9006\u5411\u5fb5\u6536)\u6a5f\u5236\uff1a\u8ce3\u5bb6\u4e0d\u6536\u53d6VAT\uff0c\u7531\u8cb7\u5bb6\u5728\u5176\u672c\u570bVAT\u7533\u5831\u4e2d\u81ea\u884c\u7e73\u7d0d\u3002\u9019\u7a2e\u60c5\u6cc1\u4e0b\uff0c\u8ce3\u5bb6<strong>\u7406\u8ad6\u4e0a<\/strong>\u53ef\u4ee5\u4e0d\u5728\u6b50\u76df\u8a3b\u518aVAT\u3002<\/p>\n<p><strong>\u70ba\u4f55\u4ecd\u5efa\u8b70\u8a3b\u518a\uff1f<\/strong><\/p>\n<ol>\n<li><strong>\u958b\u7acb\u5408\u898f\u767c\u7968<\/strong>: \u6b50\u76dfB2B\u8cb7\u5bb6\u901a\u5e38\u8981\u6c42<strong>VAT\u767c\u7968<\/strong>(\u542b\u8ce3\u5bb6VAT\u865f\u3001\u8cb7\u5bb6VAT\u865f\u3001&#8221;Reverse Charge &#8211; VAT to be accounted for by the recipient&#8221;\u7b49\u7279\u5b9a\u6a19\u8a3b)\uff0c\u672a\u8a3b\u518aVAT\u5247\u7121\u6cd5\u958b\u7acb\u5408\u898f\u767c\u7968\uff0c\u53ef\u80fd\u5c0e\u81f4\u8a02\u55ae\u53d6\u6d88\u3002<\/li>\n<li><strong>\u9032\u9805\u7a05\u62b5\u6263<\/strong>: \u82e5\u5728\u6b50\u76df\u6709\u4efb\u4f55\u652f\u51fa(\u5982\u53c3\u5c55\u8cbb\u3001\u5009\u5132\u8cbb\u3001\u7269\u6d41\u8cbb)\uff0c\u8a3b\u518aVAT\u5f8c\u53ef\u7533\u8acb<strong>\u9032\u9805\u7a05\u62b5\u6263<\/strong>(Input VAT refund)\uff0c\u5426\u5247\u9019\u4e9b\u652f\u51fa\u90fd\u542bVAT\u6210\u672c\u3002<\/li>\n<li><strong>\u9577\u671f\u5ba2\u6236\u4fe1\u4efb<\/strong>: \u64c1\u6709VAT\u7a05\u865f\u4ee3\u8868\u4f01\u696d\u5728\u6b50\u76df\u7684\u6b63\u5f0f\u7a05\u52d9\u8eab\u4efd\uff0c\u66f4\u5bb9\u6613\u7372\u5f97\u5927\u578b\u4f01\u696d\u5ba2\u6236\u4fe1\u4efb\u3002<\/li>\n<\/ol>\n<p><strong>\u9069\u7528\u689d\u4ef6<\/strong>:<\/p>\n<ul>\n<li>\u6240\u6709\u4ea4\u6613\u5c0d\u8c61\u5fc5\u9808\u70ba<strong>\u6b50\u76df\u8a3b\u518a\u4f01\u696d<\/strong>(\u975e\u500b\u4eba\u6216\u975e\u6b50\u76df\u4f01\u696d)<\/li>\n<li>\u6bcf\u7b46\u4ea4\u6613\u524d\u9700\u900f\u904e<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">VIES\u7cfb\u7d71<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}\u9a57\u8b49\u8cb7\u5bb6VAT\u865f\u6709\u6548\u6027<\/li>\n<li>\u767c\u7968\u4e0a\u5fc5\u9808\u6b63\u78ba\u6a19\u8a3bReverse Charge\u689d\u6b3e<\/li>\n<li>\u9700\u5728\u67d0\u570bVAT\u7533\u5831\u4e2d\u5217\u5831EU\u5167\u90e8\u4f9b\u61c9(Intra-Community Supply)<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u6848\u4f8b<\/strong>:<br \/>\n\u53f0\u7063\u6a5f\u68b0\u96f6\u4ef6\u5ee0D\u5c08\u505aB2B\u51fa\u53e3\uff0c\u4e3b\u8981\u5ba2\u6236\u70ba\u5fb7\u570b\u3001\u7fa9\u5927\u5229\u88fd\u9020\u5546\u3002D\u672a\u8a3b\u518aVAT\uff0c\u6bcf\u6b21\u958b\u767c\u7968\u90fd\u9700\u8cb7\u5bb6\u81ea\u884c\u8655\u7406\u7a05\u52d9\uff0c\u5c0e\u81f4\u5c0f\u984d\u8a02\u55ae(\u20ac500-2,000)\u6d41\u5931\u3002D\u8a3b\u518a\u5fb7\u570bVAT\u5f8c\uff0c\u53ef\u958b\u7acb\u6a19\u6e96VAT\u767c\u7968\uff0c\u5ba2\u6236\u4e0b\u55ae\u610f\u9858\u63d0\u534730%\uff0c\u4e14\u53c3\u5c55\u8cbb\u7528\u53ef\u7533\u8acb\u9000\u7a05\u20ac3,000\/\u5e74\u3002<\/p>\n<hr \/>\n<h3>\u60c5\u58835: \u6df7\u5408B2B\u8207B2C\u92b7\u552e<\/h3>\n<p><strong>\u5224\u65b7\u7d50\u679c<\/strong>: <strong>\u5fc5\u9808\u8a3b\u518a\u7576\u5730VAT\u6216OSS<\/strong><\/p>\n<p><strong>\u8a73\u7d30\u8aaa\u660e<\/strong>:<br \/>\n\u8a31\u591a\u53f0\u7063\u8ce3\u5bb6\u540c\u6642\u505aAmazon B2C\u92b7\u552e\u8207\u6279\u767cB2B\u696d\u52d9(\u5982\u4f9b\u8ca8\u7d66\u6b50\u6d32\u7d93\u92b7\u5546)\u3002\u53ea\u8981\u6709<strong>\u4efb\u4f55B2C\u92b7\u552e<\/strong>\uff0c\u5c31\u9700\u8981\u8a3b\u518aVAT\u4e26\u6536\u53d6\u92b7\u552e\u7a05\u3002\u5373\u4f7fB2C\u5360\u6bd4\u50c510%\uff0c\u4e5f\u7121\u6cd5\u514d\u9664\u8a3b\u518a\u7fa9\u52d9\u3002<\/p>\n<p><strong>\u8907\u96dc\u9ede<\/strong>:<\/p>\n<ul>\n<li>B2C\u92b7\u552e\u9700\u6536\u53d6\u8cb7\u5bb6\u6240\u5728\u570bVAT\u7a05\u7387(\u5982\u5fb7\u570b19%\u3001\u6cd5\u570b20%)<\/li>\n<li>B2B\u92b7\u552e\u9069\u7528Reverse Charge\uff0c\u4e0d\u6536VAT<\/li>\n<li>\u7533\u5831\u6642\u9700\u5206\u5225\u5217\u5831\u5169\u985e\u92b7\u552e\uff0c\u5bb9\u6613\u51fa\u932f<\/li>\n<\/ul>\n<p><strong>\u5efa\u8b70\u7b56\u7565<\/strong>:<br \/>\n\u9078\u64c7\u5728\u4e3b\u8981\u92b7\u552e\u570b(\u5982\u5fb7\u570b)\u8a3b\u518aOSS\uff0cB2C\u92b7\u552e\u900f\u904eOSS\u7533\u5831\uff0cB2B\u92b7\u552e\u5728\u540c\u4e00VAT\u7533\u5831\u8868\u4e2d\u5217\u70baEU\u5167\u90e8\u4f9b\u61c9\uff0c\u7c21\u5316\u6d41\u7a0b\u3002<\/p>\n<hr \/>\n<h3>\u60c5\u58836: \u900f\u904eAmazon\u6b50\u6d32\u7ad9\u92b7\u552e\uff0c\u4f46\u4e0d\u4f7f\u7528FBA(Merchant Fulfilled)<\/h3>\n<p><strong>\u5224\u65b7\u7d50\u679c<\/strong>: <strong>\u8996\u92b7\u552e\u984d\u8207\u767c\u8ca8\u5730\u800c\u5b9a<\/strong><\/p>\n<p><strong>\u8a73\u7d30\u8aaa\u660e<\/strong>:<br \/>\n\u82e5\u4f7f\u7528Amazon Merchant Fulfilled(\u8ce3\u5bb6\u81ea\u914d\u9001)\uff0c\u5f9e\u53f0\u7063\u76f4\u90f5\u7d66\u8cb7\u5bb6\uff0c\u9069\u7528<strong>\u60c5\u58831\u6216\u60c5\u58832<\/strong>\u7684\u898f\u5247\uff1a<\/p>\n<ul>\n<li>\u5e74\u92b7\u552e\u984d\u2264\u20ac10,000\u4e14\u8a02\u55ae\u2264\u20ac150 \u2192 \u5efa\u8b70IOSS<\/li>\n<li>\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000 \u2192 \u5fc5\u9808OSS\u6216\u7576\u5730VAT<\/li>\n<\/ul>\n<p><strong>Amazon\u7684\u7279\u6b8a\u8981\u6c42<\/strong>:<br \/>\n\u5373\u4f7f\u66ab\u6642\u672a\u9054\u8a3b\u518a\u9580\u6abb\uff0cAmazon\u53ef\u80fd\u4ecd\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9bVAT\u7a05\u865f\u4ee5\u9a57\u8b49\u7a05\u52d9\u8eab\u4efd\uff0c\u5426\u5247\u9650\u5236\u520a\u767b\u6216\u63d0\u73fe\u3002\u5efa\u8b70\u63d0\u524d\u8a3b\u518aIOSS\u6216OSS\uff0c\u907f\u514d\u5e33\u865f\u98a8\u96aa\u3002<\/p>\n<hr \/>\n<h3>\u60c5\u58837: \u50c5\u5728\u55ae\u4e00\u570b\u5bb6\u92b7\u552e(\u5982\u5fb7\u570b)<\/h3>\n<p><strong>\u5224\u65b7\u7d50\u679c<\/strong>: <strong>\u5fc5\u9808\u8a3b\u518a\u8a72\u570bVAT<\/strong>(\u82e5\u70baB2C\u4e14\u9054\u9580\u6abb)<\/p>\n<p><strong>\u8a73\u7d30\u8aaa\u660e<\/strong>:<br \/>\n\u82e5\u53f0\u7063\u8ce3\u5bb6\u50c5\u900f\u904e\u5fb7\u570bAmazon\u7ad9\u92b7\u552e\uff0c\u4e14\u50c5\u914d\u9001\u81f3\u5fb7\u570b\u5883\u5167\u6d88\u8cbb\u8005\uff0c\u8996\u70ba<strong>\u672c\u5730\u92b7\u552e<\/strong>(Domestic Supply)\uff0c\u4e0d\u9069\u7528\u20ac10,000\u8de8\u5883\u9580\u6abb\u3002\u53ea\u8981\u6709B2C\u92b7\u552e\uff0c\u5c31\u9700\u8a3b\u518a\u5fb7\u570bVAT\u3002<\/p>\n<p><strong>\u512a\u52e2<\/strong>:<\/p>\n<ul>\n<li>\u7121\u9700\u8003\u616e\u8de8\u570b\u7533\u5831\u8907\u96dc\u6027<\/li>\n<li>\u5fb7\u570bVAT\u7533\u5831\u7cfb\u7d71ELSTER\u6210\u719f\u7a69\u5b9a<\/li>\n<li>\u53ef\u9078\u64c7\u6708\u5831\u6216\u5b63\u5831(\u8996\u5e74\u92b7\u552e\u984d)<\/li>\n<\/ul>\n<p><strong>\u6ce8\u610f<\/strong>:<br \/>\n\u82e5\u672a\u4f86\u64f4\u5c55\u81f3\u5176\u4ed6\u570b\u5bb6\uff0c\u9700\u91cd\u65b0\u8a55\u4f30OSS\u8a3b\u518a\uff0c\u907f\u514d\u591a\u570b\u5206\u5225\u8a3b\u518a\u7684\u9ad8\u6210\u672c\u3002<\/p>\n<hr \/>\n<h3>\u60c5\u58838: \u92b7\u552e\u6578\u4f4d\u5546\u54c1\u6216\u670d\u52d9(\u5982\u8edf\u9ad4\u3001\u7dda\u4e0a\u8ab2\u7a0b)<\/h3>\n<p><strong>\u5224\u65b7\u7d50\u679c<\/strong>: <strong>\u5fc5\u9808\u8a3b\u518aOSS<\/strong>(\u7121\u9580\u6abb\u9650\u5236)<\/p>\n<p><strong>\u8a73\u7d30\u8aaa\u660e<\/strong>:<br \/>\n\u92b7\u552e\u6578\u4f4d\u5546\u54c1(Electronically Supplied Services)\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\uff0c<strong>\u6c92\u6709\u20ac10,000\u9580\u6abb<\/strong>\uff0c\u53ea\u8981\u6709\u4efb\u4f55B2C\u92b7\u552e\u5c31\u5fc5\u9808\u8a3b\u518aOSS\u4e26\u6536\u53d6\u8cb7\u5bb6\u6240\u5728\u570bVAT\u3002\u6578\u4f4d\u5546\u54c1\u7121\u6cd5\u4f7f\u7528IOSS(IOSS\u50c5\u9069\u7528\u5be6\u9ad4\u8ca8\u7269\u9032\u53e3)\u3002<\/p>\n<p><strong>\u9069\u7528\u7bc4\u570d<\/strong>:<br \/>\n\u96fb\u5b50\u66f8\u3001\u8edf\u9ad4\u4e0b\u8f09\u3001\u4e32\u6d41\u5f71\u97f3\u3001\u7dda\u4e0a\u8ab2\u7a0b\u3001\u904a\u6232\u5167\u8cfc\u3001\u96f2\u7aef\u670d\u52d9\u7b49<\/p>\n<hr \/>\n<h3>\u57163: 8\u5927\u60c5\u5883VAT\u8a3b\u518a\u8981\u6c42\u5c0d\u7167\u8868<\/h3>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19798\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-flowchart-taiwan-seller-2026.png\" alt=\"\u6b50\u76dfVAT\u8a3b\u518a\u6c7a\u7b56\u6d41\u7a0b\u5716\uff0c\u986f\u793aFBA\u3001B2C\u3001\u92b7\u552e\u984d\u9580\u6abb\u7b495\u500b\u95dc\u9375\u5224\u65b7\u7bc0\u9ede\u8207OSS\/IOSS\u9078\u64c7\u8def\u5f91\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-flowchart-taiwan-seller-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-flowchart-taiwan-seller-2026-768x429.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-flowchart-taiwan-seller-2026-1536x857.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-flowchart-taiwan-seller-2026-2048x1143.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-decision-flowchart-taiwan-seller-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<hr \/>\n<h2>OSS vs IOSS vs \u7576\u5730VAT\uff1a\u54ea\u7a2e\u65b9\u6848\u6700\u9069\u5408\u6211\uff1f<\/h2>\n<p>\u7406\u89e3\u4e09\u7a2eVAT\u8a3b\u518a\u65b9\u6848\u7684\u5dee\u7570\uff0c\u662f\u53f0\u7063\u8ce3\u5bb6\u6700\u95dc\u9375\u7684\u6c7a\u7b56\u9ede\u3002<\/p>\n<h3>OSS(One-Stop Shop\uff0c\u4e00\u7ad9\u5f0f\u5546\u5e97)<\/h3>\n<p><strong>\u9069\u7528\u5c0d\u8c61<\/strong>:<\/p>\n<ul>\n<li>\u8de8\u591a\u500b\u6b50\u76df\u570b\u5bb6\u92b7\u552eB2C(\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000)<\/li>\n<li>\u4e0d\u4f7f\u7528FBA\uff0c\u5f9e\u53f0\u7063\u6216\u55ae\u4e00\u6b50\u76df\u570b\u5bb6\u767c\u8ca8<\/li>\n<li>\u92b7\u552e\u5be6\u9ad4\u8ca8\u7269(&gt;\u20ac150)\u6216\u6578\u4f4d\u5546\u54c1<\/li>\n<\/ul>\n<p><strong>\u904b\u4f5c\u65b9\u5f0f<\/strong>:<br \/>\n\u5728\u4efb\u4e00\u6b50\u76df\u6210\u54e1\u570b(\u5982\u8377\u862d\u3001\u611b\u723e\u862d)\u8a3b\u518aOSS\u7a05\u865f\uff0c\u900f\u904e\u8a72\u570b\u7a05\u52d9\u6a5f\u95dc\u7684\u96fb\u5b50\u7cfb\u7d71\u7533\u5831\u6240\u6709\u6b50\u76df\u8de8\u5883\u92b7\u552eVAT\uff0c\u7cfb\u7d71\u6703\u81ea\u52d5\u5c07\u7a05\u6b3e\u5206\u914d\u7d66\u5404\u8cb7\u5bb6\u6240\u5728\u570b\u3002<\/p>\n<p><strong>\u512a\u52e2<\/strong>:<\/p>\n<ul>\n<li>\u53ea\u9700\u8a3b\u518a\u4e00\u6b21\uff0c\u7121\u9700\u572827\u570b\u5206\u5225\u8a3b\u518a<\/li>\n<li>\u6bcf\u5b63\u7d71\u4e00\u7533\u58311\u6b21(4\u6708\u30017\u6708\u300110\u6708\u30011\u6708\u5e95\u524d)<\/li>\n<li>\u964d\u4f4e\u5408\u898f\u6210\u672c(\u76f8\u6bd4\u591a\u570b\u8a3b\u518a)<\/li>\n<\/ul>\n<p><strong>\u9650\u5236<\/strong>:<\/p>\n<ul>\n<li>\u4e0d\u9069\u7528\u65bc\u6709FBA\u5009\u5132\u7684\u60c5\u5883<\/li>\n<li>\u90e8\u5206\u6210\u54e1\u570b(\u5982\u5fb7\u570b)\u4ecd\u8981\u6c42\u59d4\u8a17\u672c\u5730\u7a05\u52d9\u4ee3\u7406<\/li>\n<li>OSS\u7a05\u865f\u7121\u6cd5\u7528\u65bc\u9032\u9805\u7a05\u62b5\u6263\u6216\u958b\u7acb\u672c\u5730\u767c\u7968<\/li>\n<\/ul>\n<p><strong>\u8cbb\u7528<\/strong>:<br \/>\n\u8a3b\u518a\u8cbb\u20ac0-500(\u8996\u570b\u5bb6)\uff0c\u7a05\u52d9\u4ee3\u7406\u8cbb\u20ac800-1,500\/\u5e74<\/p>\n<hr \/>\n<h3>IOSS(Import One-Stop Shop\uff0c\u9032\u53e3\u4e00\u7ad9\u5f0f\u5546\u5e97)<\/h3>\n<p><strong>\u9069\u7528\u5c0d\u8c61<\/strong>:<\/p>\n<ul>\n<li>\u5f9e\u53f0\u7063\u76f4\u90f5\u4f4e\u50f9\u503c\u5546\u54c1(\u2264\u20ac150)\u7d66\u6b50\u76df\u6d88\u8cbb\u8005<\/li>\n<li>\u5e0c\u671b\u52a0\u5feb\u6e05\u95dc\u901f\u5ea6\u3001\u63d0\u5347\u8cb7\u5bb6\u9ad4\u9a57<\/li>\n<\/ul>\n<p><strong>\u904b\u4f5c\u65b9\u5f0f<\/strong>:<br \/>\n\u5728\u4efb\u4e00\u6b50\u76df\u6210\u54e1\u570b\u8a3b\u518aIOSS\u7a05\u865f\uff0c\u5728\u5546\u54c1\u51fa\u8ca8\u524d\u9810\u5148\u6536\u53d6VAT\u4e26\u7533\u5831\uff0c\u8ca8\u7269\u5165\u5883\u6642\u6d77\u95dc\u4e0d\u518d\u6536\u53d6\u9032\u53e3VAT\uff0c\u76f4\u63a5\u653e\u884c\u3002<\/p>\n<p><strong>\u512a\u52e2<\/strong>:<\/p>\n<ul>\n<li><strong>\u514d\u9664\u9032\u53e3VAT<\/strong>\uff0c\u8cb7\u5bb6\u4e0d\u9700\u984d\u5916\u652f\u4ed8\u6e05\u95dc\u8cbb\u7528<\/li>\n<li>\u6e05\u95dc\u901f\u5ea6\u5feb(2-3\u5929 vs 5-7\u5929)<\/li>\n<li>\u63d0\u5347\u8cb7\u5bb6\u6eff\u610f\u5ea6\uff0c\u964d\u4f4e\u68c4\u55ae\u7387<\/li>\n<\/ul>\n<p><strong>\u9650\u5236<\/strong>:<\/p>\n<ul>\n<li>\u50c5\u9069\u7528\u2264\u20ac150\u7684\u8a02\u55ae(\u8d85\u904e\u5247\u9700\u6b63\u5e38\u6e05\u95dc)<\/li>\n<li>\u9700\u5728\u767c\u7968\u4e0a\u6a19\u793aIOSS\u7a05\u865f\uff0c\u5426\u5247\u4ecd\u9700\u7e73\u9032\u53e3VAT<\/li>\n<li>\u5fc5\u9808\u59d4\u8a17\u6b50\u76df\u5883\u5167\u4e2d\u4ecb\u6a5f\u69cb(Intermediary)<\/li>\n<li>\u4e0d\u9069\u7528\u65bc\u6709FBA\u5009\u5132\u6216&gt;\u20ac150\u7684\u8a02\u55ae<\/li>\n<\/ul>\n<p><strong>\u8cbb\u7528<\/strong>:<br \/>\n\u8a3b\u518a\u8cbb\u20ac0-300\uff0c\u4e2d\u4ecb\u6a5f\u69cb\u670d\u52d9\u8cbb\u20ac500-1,000\/\u5e74<\/p>\n<hr \/>\n<h3>\u7576\u5730VAT(Local VAT Registration)<\/h3>\n<p><strong>\u9069\u7528\u5c0d\u8c61<\/strong>:<\/p>\n<ul>\n<li>\u4f7f\u7528FBA\u6216\u6b50\u6d32\u6d77\u5916\u5009<\/li>\n<li>\u50c5\u96c6\u4e2d\u57281-2\u500b\u570b\u5bb6\u92b7\u552e<\/li>\n<li>\u9700\u8981\u958b\u7acb\u672c\u5730VAT\u767c\u7968(B2B\u9700\u6c42)<\/li>\n<li>\u9700\u8981\u7533\u8acb\u9032\u9805\u7a05\u62b5\u6263<\/li>\n<\/ul>\n<p><strong>\u904b\u4f5c\u65b9\u5f0f<\/strong>:<br \/>\n\u5728\u5be6\u969b\u6709\u696d\u52d9\u6d3b\u52d5\u7684\u6bcf\u500b\u570b\u5bb6\u5206\u5225\u8a3b\u518aVAT\u7a05\u865f\uff0c\u6309\u8a72\u570b\u898f\u5b9a\u7533\u5831(\u6708\u5831\u6216\u5b63\u5831)\u3002<\/p>\n<p><strong>\u512a\u52e2<\/strong>:<\/p>\n<ul>\n<li>\u7b26\u5408FBA\u5f37\u5236\u8981\u6c42<\/li>\n<li>\u53ef\u958b\u7acb\u672c\u5730VAT\u767c\u7968<\/li>\n<li>\u53ef\u7533\u8acb\u9032\u9805\u7a05\u62b5\u6263(\u5009\u5132\u8cbb\u3001\u7269\u6d41\u8cbb\u3001\u53c3\u5c55\u8cbb\u7b49)<\/li>\n<li>\u9069\u5408\u9577\u671f\u6df1\u8015\u55ae\u4e00\u5e02\u5834<\/li>\n<\/ul>\n<p><strong>\u9650\u5236<\/strong>:<\/p>\n<ul>\n<li>\u591a\u570b\u92b7\u552e\u6642\u6210\u672c\u9ad8\u6602(\u6bcf\u570b\u20ac800-2,000\u8a3b\u518a\u8cbb+\u20ac1,000-2,000\/\u5e74\u4ee3\u7406\u8cbb)<\/li>\n<li>\u6bcf\u570b\u7533\u5831\u983b\u7387\u4e0d\u540c\uff0c\u7ba1\u7406\u8907\u96dc<\/li>\n<li>\u90e8\u5206\u570b\u5bb6(\u5982\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229)\u5f37\u5236\u59d4\u8a17\u672c\u5730Fiscal Representative<\/li>\n<\/ul>\n<p><strong>\u8cbb\u7528<\/strong>(\u4ee5\u5fb7\u570b\u70ba\u4f8b):<br \/>\n\u8a3b\u518a\u8cbb\u20ac0(Finanzamt\u514d\u8cbb)\uff0cFiscal Representative\u4ee3\u7406\u8cbb\u20ac1,500-3,000\/\u5e74\uff0c\u6703\u8a08\u7533\u5831\u8cbb\u20ac600-1,200\/\u5e74<\/p>\n<hr \/>\n<h3>\u4e09\u7a2e\u65b9\u6848\u5feb\u901f\u6bd4\u8f03<\/h3>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>OSS<\/th>\n<th>IOSS<\/th>\n<th>\u7576\u5730VAT<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u9069\u7528\u60c5\u5883<\/td>\n<td>\u8de8\u570bB2C(&gt;\u20ac10,000)<\/td>\n<td>\u53f0\u7063\u76f4\u90f5\u2264\u20ac150<\/td>\n<td>FBA\/\u96c6\u4e2d\u55ae\u570b<\/td>\n<\/tr>\n<tr>\n<td>\u8a3b\u518a\u6b21\u6578<\/td>\n<td>1\u6b21(\u4efb\u4e00\u570b)<\/td>\n<td>1\u6b21(\u4efb\u4e00\u570b)<\/td>\n<td>\u6bcf\u570b1\u6b21<\/td>\n<\/tr>\n<tr>\n<td>\u7533\u5831\u983b\u7387<\/td>\n<td>\u6bcf\u5b631\u6b21<\/td>\n<td>\u6bcf\u67081\u6b21<\/td>\n<td>\u6bcf\u6708\u6216\u6bcf\u5b63<\/td>\n<\/tr>\n<tr>\n<td>\u6e05\u95dc\u512a\u52e2<\/td>\n<td>\u7121<\/td>\n<td>\u514d\u9032\u53e3VAT<\/td>\n<td>\u7121<\/td>\n<\/tr>\n<tr>\n<td>FBA\u9069\u7528<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<td>\u2705<\/td>\n<\/tr>\n<tr>\n<td>\u958b\u7acb\u672c\u5730\u767c\u7968<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<td>\u2705<\/td>\n<\/tr>\n<tr>\n<td>\u9032\u9805\u7a05\u62b5\u6263<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<td>\u2705<\/td>\n<\/tr>\n<tr>\n<td>\u7e3d\u6210\u672c(\u5e74)<\/td>\n<td>\u20ac1,000-2,000<\/td>\n<td>\u20ac800-1,300<\/td>\n<td>\u20ac2,500-5,000\/\u570b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<blockquote><p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>: \u8a31\u591a\u53f0\u7063\u8ce3\u5bb6\u540c\u6642\u4f7f\u7528IOSS+\u7576\u5730VAT\u7d44\u5408\u3002\u4f8b\u5982: \u8a3b\u518a\u5fb7\u570bVAT\u7528\u65bcFBA\u92b7\u552e\uff0c\u540c\u6642\u8a3b\u518a\u611b\u723e\u862dIOSS\u7528\u65bc\u53f0\u7063\u76f4\u90f5\u2264\u20ac150\u8a02\u55ae\uff0c\u6700\u5927\u5316\u9748\u6d3b\u6027\u8207\u6210\u672c\u6548\u76ca\u3002<\/p><\/blockquote>\n<hr \/>\n<h2>\u6700\u5e38\u8e29\u932f\u76845\u500bVAT\u8aa4\u5340<\/h2>\n<h3>\u8aa4\u53401: \u300c\u6211\u92b7\u552e\u984d\u5f88\u5c0f\uff0c\u4e0d\u7528\u8a3b\u518aVAT\u300d<\/h3>\n<p><strong>\u771f\u76f8<\/strong>: \u4f7f\u7528FBA\u6216\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000\u5c31<strong>\u5fc5\u9808<\/strong>\u8a3b\u518a\uff0c\u8207\u92b7\u552e\u984d\u5927\u5c0f\u7121\u95dc\u3002\u5373\u4f7f\u5e74\u92b7\u552e\u50c5\u20ac15,000\uff0cAmazon\u4e5f\u6703\u8981\u6c42\u63d0\u4f9bVAT\u7a05\u865f\u3002<\/p>\n<p><strong>\u98a8\u96aa<\/strong>: \u5e33\u865f\u88ab\u51cd\u7d50\u3001\u92b7\u552e\u6b3e\u6263\u7559\u3001\u88dc\u7e73\u7a05\u6b3e+\u7f70\u6b3e<\/p>\n<hr \/>\n<h3>\u8aa4\u53402: \u300c\u8a3b\u518aIOSS\u5c31\u4e0d\u7528\u7e73VAT\u4e86\u300d<\/h3>\n<p><strong>\u771f\u76f8<\/strong>: IOSS\u53ea\u662f<strong>\u7c21\u5316\u7e73\u7d0d\u65b9\u5f0f<\/strong>\uff0cVAT\u4ecd\u9700\u6b63\u5e38\u6536\u53d6\u4e26\u7e73\u7d0d\uff0c\u53ea\u662f\u514d\u9664\u4e86\u6d77\u95dc\u9032\u53e3VAT\u9019\u4e00\u74b0\u7bc0\u3002\u8ce3\u5bb6\u4ecd\u9700\u5728\u552e\u50f9\u4e2d\u5305\u542bVAT\u4e26\u900f\u904eIOSS\u7533\u5831\u3002<\/p>\n<p><strong>\u6b63\u78ba\u505a\u6cd5<\/strong>: \u5546\u54c1\u552e\u50f9=\u6210\u672c+\u5229\u6f64+VAT(\u4f9d\u8cb7\u5bb6\u6240\u5728\u570b\u7a05\u7387)<\/p>\n<hr \/>\n<h3>\u8aa4\u53403: \u300cB2B\u4ea4\u6613\u4e0d\u7528\u7ba1VAT\u300d<\/h3>\n<p><strong>\u771f\u76f8<\/strong>: B2B\u9700\u9a57\u8b49\u8cb7\u5bb6VAT\u865f\u4e26\u6b63\u78ba\u6a19\u8a3bReverse Charge\uff0c\u82e5\u8655\u7406\u4e0d\u7576\u4ecd\u9700\u7e73\u7d0dVAT\u3002\u4e14\u7121VAT\u865f\u7121\u6cd5\u958b\u7acb\u5408\u898f\u767c\u7968\uff0c\u5f71\u97ff\u5927\u5ba2\u6236\u958b\u767c\u3002<\/p>\n<p><strong>\u5efa\u8b70<\/strong>: \u5373\u4f7f\u7d14B2B\uff0c\u4e5f\u5efa\u8b70\u8a3b\u518a\u81f3\u5c11\u4e00\u500b\u570b\u5bb6\u7684VAT\u7a05\u865f<\/p>\n<hr \/>\n<h3>\u8aa4\u53404: \u300cOSS\u53ef\u4ee5\u7528\u65bcFBA\u92b7\u552e\u300d<\/h3>\n<p><strong>\u771f\u76f8<\/strong>: OSS<strong>\u4e0d\u9069\u7528<\/strong>\u65bc\u6709\u5be6\u9ad4\u5eab\u5b58(FBA)\u7684\u60c5\u5883\u3002FBA\u5fc5\u9808\u5728\u6709\u5eab\u5b58\u7684\u6bcf\u500b\u570b\u5bb6\u5206\u5225\u8a3b\u518a\u7576\u5730VAT\u3002<\/p>\n<p><strong>Amazon\u7684\u660e\u78ba\u8981\u6c42<\/strong>: FBA\u8ce3\u5bb6\u5fc5\u9808\u63d0\u4f9b\u5eab\u5b58\u570b\u7684\u672c\u5730VAT\u7a05\u865f\uff0c\u4e0d\u63a5\u53d7OSS\u7a05\u865f<\/p>\n<hr \/>\n<h3>\u8aa4\u53405: \u300cVAT\u7a05\u865f\u7533\u8acb\u5f88\u5feb\uff0c\u53ef\u4ee5\u7b49Amazon\u8981\u6c42\u518d\u8fa6\u300d<\/h3>\n<p><strong>\u771f\u76f8<\/strong>: VAT\u8a3b\u518a\u5e73\u5747\u9700\u89814-12\u9031\uff0c\u5fb7\u570b\u751a\u81f3\u53ef\u80fd\u9700\u89813-4\u500b\u6708\u3002\u7b49Amazon\u901a\u77e5\u6642\u5f80\u5f80\u5df2\u4f86\u4e0d\u53ca\uff0c\u5c0e\u81f4\u5e33\u865f\u51cd\u7d50\u3001\u932f\u5931\u92b7\u552e\u65fa\u5b63\u3002<\/p>\n<p><strong>\u5efa\u8b70\u6642\u7a0b<\/strong>: \u8a08\u5283\u4f7f\u7528FBA\u524d3-6\u500b\u6708\u5c31\u61c9\u958b\u59cb\u6e96\u5099VAT\u8a3b\u518a<\/p>\n<hr \/>\n<h2>\u4e0d\u8a3b\u518aVAT\u76844\u5927\u56b4\u91cd\u5f8c\u679c<\/h2>\n<h3>\u5f8c\u679c1: Amazon\/eBay\u5e33\u865f\u51cd\u7d50\u8207\u92b7\u552e\u6b3e\u6263\u7559<\/h3>\n<p>Amazon\u6703\u5b9a\u671f\u900f\u904eVIES\u7cfb\u7d71\u9a57\u8b49VAT\u7a05\u865f\u6709\u6548\u6027\uff0c\u82e5\u672a\u63d0\u4f9b\u6216\u7a05\u865f\u7121\u6548:<\/p>\n<ul>\n<li>\u66ab\u505c\u65b0\u54c1\u520a\u767b<\/li>\n<li>\u9650\u5236\u63d0\u73fe\u529f\u80fd<\/li>\n<li>\u6263\u7559\u92b7\u552e\u6b3e\u9805(\u53ef\u80fd\u9577\u9054\u6578\u6708)<\/li>\n<li>\u56b4\u91cd\u6642\u6c38\u4e45\u95dc\u9589\u5e33\u865f<\/li>\n<\/ul>\n<p><strong>\u771f\u5be6\u6848\u4f8b<\/strong>: 2024\u5e74Amazon\u6b50\u6d32\u7ad9\u5927\u898f\u6a21\u6e05\u67e5VAT\u7a05\u865f\uff0c\u8d85\u904e15,000\u500b\u4e2d\u570b\u8ce3\u5bb6\u5e33\u865f\u88ab\u51cd\u7d50\uff0c\u5e73\u5747\u640d\u5931\u20ac20,000-80,000\u3002<\/p>\n<hr \/>\n<h3>\u5f8c\u679c2: \u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73VAT+\u7f70\u6b3e+\u6eef\u7d0d\u91d1<\/h3>\n<p>\u5404\u570b\u7a05\u52d9\u6a5f\u95dc\u6709\u6b0a\u8ffd\u6eaf3-7\u5e74\u7684VAT\u672a\u7e73\u8a18\u9304:<\/p>\n<ul>\n<li><strong>\u5fb7\u570b<\/strong>: \u88dc\u7e73VAT+10-20%\u7f70\u6b3e+\u6bcf\u67080.5%\u6eef\u7d0d\u91d1<\/li>\n<li><strong>\u6cd5\u570b<\/strong>: \u88dc\u7e73VAT+40-80%\u7f70\u6b3e<\/li>\n<li><strong>\u7fa9\u5927\u5229<\/strong>: \u88dc\u7e73VAT+30%\u7f70\u6b3e+\u53ef\u80fd\u5211\u4e8b\u8cac\u4efb<\/li>\n<\/ul>\n<hr \/>\n<h3>\u5f8c\u679c3: \u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc\u7121\u6cd5\u6e05\u95dc<\/h3>\n<p>\u672a\u8a3b\u518aIOSS\u7684\u53f0\u7063\u76f4\u90f5\u5305\u88f9\uff0c\u82e5\u6536\u4ef6\u4eba\u62d2\u4ed8\u9032\u53e3VAT(\u901a\u5e38\u70ba\u8ca8\u503c20%+\u7269\u6d41\u4ee3\u6536\u8cbb\u20ac10-20)\uff0c\u8ca8\u7269\u6703\u88ab\u6d77\u95dc\u6263\u62bc\u4e26\u6700\u7d42\u92b7\u6bc0\uff0c\u8ce3\u5bb6\u9700\u5168\u984d\u9000\u6b3e\u4e14\u627f\u64d4\u7269\u6d41\u640d\u5931\u3002<\/p>\n<hr \/>\n<h3>\u5f8c\u679c4: \u55aa\u5931\u5408\u898f\u7af6\u722d\u529b<\/h3>\n<ul>\n<li>\u7121\u6cd5\u958b\u7acbVAT\u767c\u7968\uff0c\u55aa\u5931B2B\u5ba2\u6236<\/li>\n<li>\u8cb7\u5bb6\u56e0\u9700\u984d\u5916\u652f\u4ed8\u9032\u53e3VAT\u800c\u68c4\u55ae<\/li>\n<li>\u54c1\u724c\u5f62\u8c61\u53d7\u640d\uff0c\u96e3\u4ee5\u5efa\u7acb\u9577\u671f\u4fe1\u4efb<\/li>\n<\/ul>\n<hr \/>\n<h2>VAT\u8a3b\u518a\u7533\u8acb\u6d41\u7a0b\u8207\u6e96\u5099\u6587\u4ef6<\/h2>\n<h3>\u57fa\u672c\u7533\u8acb\u6d41\u7a0b(\u4ee5\u5fb7\u570b\u70ba\u4f8b)<\/h3>\n<ol>\n<li><strong>\u6e96\u5099\u6587\u4ef6<\/strong>(2-4\u9031):\n<ul>\n<li>\u516c\u53f8\u767b\u8a18\u8b49\u660e(\u9700\u7ffb\u8b6f\u516c\u8b49)<\/li>\n<li>\u8ca0\u8cac\u4eba\u8b77\u7167\u5f71\u672c<\/li>\n<li>\u5fb7\u570b\u696d\u52d9\u8a08\u756b\u66f8<\/li>\n<li>\u9810\u4f30\u92b7\u552e\u984d\u8207VAT\u91d1\u984d<\/li>\n<li>\u59d4\u8a17Fiscal Representative\u6388\u6b0a\u66f8<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u63d0\u4ea4\u7533\u8acb<\/strong>(1-2\u9031):\n<ul>\n<li>\u900f\u904eFiscal Representative\u63d0\u4ea4\u81f3Finanzamt(\u5fb7\u570b\u7a05\u52d9\u5c40)<\/li>\n<li>\u586b\u5bebFragebogen zur steuerlichen Erfassung\u8868\u683c<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5be9\u67e5\u7b49\u5f85<\/strong>(4-12\u9031):\n<ul>\n<li>Finanzamt\u5be9\u67e5\u6587\u4ef6<\/li>\n<li>\u53ef\u80fd\u8981\u6c42\u88dc\u4ef6\u6216\u9762\u8ac7(\u8996\u500b\u6848)<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u53d6\u5f97\u7a05\u865f<\/strong>(1\u9031):\n<ul>\n<li>\u6838\u767c\u5fb7\u570bVAT\u865f(DE+9\u4f4d\u6578\u5b57)<\/li>\n<li>\u53ef\u900f\u904eVIES\u7cfb\u7d71\u9a57\u8b49\u6709\u6548\u6027<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u8a2d\u5b9a\u7533\u5831<\/strong>(ongoing):\n<ul>\n<li>\u78ba\u8a8d\u7533\u5831\u983b\u7387(\u6708\u5831\/\u5b63\u5831)<\/li>\n<li>\u5b89\u88ddELSTER\u96fb\u5b50\u7533\u5831\u7cfb\u7d71<\/li>\n<li>\u9996\u6b21\u7533\u5831(\u6b21\u670810\u65e5\u524d)<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>\u7e3d\u6642\u7a0b<\/strong>: 8-16\u9031<\/p>\n<hr \/>\n<h3>OSS\/IOSS\u8a3b\u518a\u6d41\u7a0b(\u4ee5\u611b\u723e\u862d\u70ba\u4f8b)<\/h3>\n<ol>\n<li><strong>\u9078\u64c7\u8a3b\u518a\u570b<\/strong>: \u611b\u723e\u862d\u3001\u8377\u862d\u3001\u6377\u514b\u8f03\u53d7\u53f0\u7063\u8ce3\u5bb6\u6b61\u8fce(\u7533\u8acb\u5feb\u3001\u4ee3\u7406\u8cbb\u4f4e)<\/li>\n<li><strong>\u59d4\u8a17\u4e2d\u4ecb\u6a5f\u69cb<\/strong>: IOSS\u5f37\u5236\u8981\u6c42\uff0cOSS\u90e8\u5206\u570b\u5bb6\u8981\u6c42<\/li>\n<li><strong>\u63d0\u4ea4\u6587\u4ef6<\/strong>: \u516c\u53f8\u6587\u4ef6+\u8ca0\u8cac\u4eba\u8eab\u4efd\u8b49\u660e<\/li>\n<li><strong>\u53d6\u5f97\u7a05\u865f<\/strong>: EU+9\u4f4d\u6578\u5b57(OSS)\u6216IM+9\u4f4d\u6578\u5b57(IOSS)<\/li>\n<li><strong>\u9996\u6b21\u7533\u5831<\/strong>: OSS\u6bcf\u5b63\u3001IOSS\u6bcf\u6708<\/li>\n<\/ol>\n<p><strong>\u7e3d\u6642\u7a0b<\/strong>: 2-6\u9031<\/p>\n<hr \/>\n<h3>\u5fc5\u5099\u6587\u4ef6\u6e05\u55ae<\/h3>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u6587\u4ef6\u985e\u578b<\/th>\n<th>\u5fb7\u570bVAT<\/th>\n<th>OSS<\/th>\n<th>IOSS<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u516c\u53f8\u767b\u8a18\u8b49\u660e<\/td>\n<td>\u2705 \u9700\u7ffb\u8b6f\u516c\u8b49<\/td>\n<td>\u2705 \u9700\u7ffb\u8b6f<\/td>\n<td>\u2705 \u9700\u7ffb\u8b6f<\/td>\n<\/tr>\n<tr>\n<td>\u8ca0\u8cac\u4eba\u8b77\u7167<\/td>\n<td>\u2705<\/td>\n<td>\u2705<\/td>\n<td>\u2705<\/td>\n<\/tr>\n<tr>\n<td>\u53f0\u7063\u7a05\u7c4d\u8b49\u660e<\/td>\n<td>\u2705<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>\u696d\u52d9\u8a08\u756b\u66f8<\/td>\n<td>\u2705<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>\u9280\u884c\u5e33\u6236\u8b49\u660e<\/td>\n<td>\u2705<\/td>\n<td>\u274c<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>Fiscal Rep\u6388\u6b0a\u66f8<\/td>\n<td>\u2705<\/td>\n<td>\u8996\u570b\u5bb6<\/td>\n<td>\u274c<\/td>\n<\/tr>\n<tr>\n<td>\u9810\u4f30\u92b7\u552e\u984d\u8868<\/td>\n<td>\u2705<\/td>\n<td>\u2705<\/td>\n<td>\u2705<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<blockquote><p>\u26a0\ufe0f <strong>\u91cd\u8981\u63d0\u9192<\/strong>: \u6240\u6709\u975e\u82f1\u6587\u6587\u4ef6\u9700\u7d93\u904e<strong>\u7ffb\u8b6f\u516c\u8b49<\/strong>(Certified Translation)\uff0c\u90e8\u5206\u570b\u5bb6\u751a\u81f3\u8981\u6c42<strong>\u6d77\u7259\u8a8d\u8b49<\/strong>(Apostille)\u3002\u5efa\u8b70\u59d4\u8a17\u5c08\u696d\u7a05\u52d9\u4ee3\u7406\u8655\u7406\uff0c\u907f\u514d\u56e0\u6587\u4ef6\u4e0d\u7b26\u88ab\u9000\u4ef6\u3002<\/p><\/blockquote>\n<hr \/>\n<h2>\u7d66\u53f0\u7063\u8ce3\u5bb6\u76845\u5927\u5be6\u52d9\u5efa\u8b70<\/h2>\n<h3>\u5efa\u8b701: \u63d0\u524d\u898f\u5283\uff0c\u5225\u7b49Amazon\u901a\u77e5<\/h3>\n<p>VAT\u8a3b\u518a\u9700\u66424-16\u9031\uff0c\u63d0\u524d\u6e96\u5099\u53ef\u907f\u514d\u65fa\u5b63\u6642\u5e33\u865f\u51cd\u7d50\u640d\u5931\u3002\u5efa\u8b70\u6642\u7a0b:<\/p>\n<ul>\n<li><strong>\u8a08\u5283FBA<\/strong>: \u63d0\u524d6\u500b\u6708\u8a3b\u518a\u7576\u5730VAT<\/li>\n<li><strong>\u76f4\u90f5\u6a21\u5f0f<\/strong>: \u63d0\u524d3\u500b\u6708\u8a3b\u518aIOSS\/OSS<\/li>\n<li><strong>\u65fa\u5b63\u524d(Q4)<\/strong>: \u81f3\u5c11\u57288\u6708\u524d\u5b8c\u6210\u6240\u6709\u8a3b\u518a<\/li>\n<\/ul>\n<hr \/>\n<h3>\u5efa\u8b702: \u9078\u64c7\u53ef\u9760\u7684\u7a05\u52d9\u4ee3\u7406<\/h3>\n<p>\u5c0b\u627e\u5c08\u7cbe\u8de8\u5883\u96fb\u5546VAT\u7684\u4ee3\u7406\uff0c\u800c\u975e\u4e00\u822c\u6703\u8a08\u5e2b:<\/p>\n<ul>\n<li>\u78ba\u8a8d\u662f\u5426\u70baIOSS\u8a8d\u53ef\u4e2d\u4ecb\u6a5f\u69cb<\/li>\n<li>\u8a62\u554fAmazon\u5e73\u53f0\u5be6\u52d9\u7d93\u9a57<\/li>\n<li>\u8981\u6c42\u63d0\u4f9b\u6210\u529f\u6848\u4f8b(\u7279\u5225\u662f\u53f0\u7063\u8ce3\u5bb6)<\/li>\n<li>\u78ba\u8a8d\u6536\u8cbb\u900f\u660e(\u907f\u514d\u96b1\u85cf\u8cbb\u7528)<\/li>\n<\/ul>\n<p><strong>\u53c3\u8003\u8cbb\u7528<\/strong>(2026\u5e74\u5e02\u5834\u884c\u60c5):<\/p>\n<ul>\n<li>\u5fb7\u570bVAT: \u8a3b\u518a\u20ac500-800 + \u4ee3\u7406\u20ac1,500-3,000\/\u5e74 + \u7533\u5831\u20ac100-150\/\u6708<\/li>\n<li>OSS: \u8a3b\u518a\u20ac300-500 + \u7533\u5831\u20ac150-250\/\u5b63<\/li>\n<li>IOSS: \u8a3b\u518a\u20ac200-400 + \u4e2d\u4ecb\u20ac500-800\/\u5e74<\/li>\n<\/ul>\n<hr \/>\n<h3>\u5efa\u8b703: \u6e96\u78ba\u8a18\u9304\u6240\u6709\u4ea4\u6613<\/h3>\n<p>VAT\u7533\u5831\u9700\u8981\u8a73\u7d30\u7684\u92b7\u552e\u8a18\u9304:<\/p>\n<ul>\n<li>\u6bcf\u7b46\u8a02\u55ae\u7684\u8cb7\u5bb6\u6240\u5728\u570b<\/li>\n<li>\u5546\u54c1\u985e\u5225(\u6a19\u6e96\u7a05\u7387\/\u964d\u4f4e\u7a05\u7387)<\/li>\n<li>\u92b7\u552e\u91d1\u984d(\u542b\u7a05\/\u672a\u7a05)<\/li>\n<li>\u9000\u8ca8\u8207\u9000\u6b3e\u8a18\u9304<\/li>\n<li>\u9032\u9805VAT(\u5009\u5132\u8cbb\u3001\u7269\u6d41\u8cbb\u7b49)<\/li>\n<\/ul>\n<p><strong>\u5efa\u8b70\u5de5\u5177<\/strong>: Amazon Business Reports\u3001\u6703\u8a08\u8edf\u9ad4(\u5982Xero\u3001QuickBooks)\u3001VAT\u5408\u898f\u8edf\u9ad4(\u5982Taxdoo\u3001Lovat)<\/p>\n<hr \/>\n<h3>\u5efa\u8b704: \u5b9a\u671f\u9a57\u8b49VAT\u7a05\u865f\u6709\u6548\u6027<\/h3>\n<p>\u6bcf\u5b63\u900f\u904e<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">VIES\u7cfb\u7d71<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}\u9a57\u8b49\u81ea\u5df1\u7684VAT\u865f\u8207B2B\u5ba2\u6236\u7684VAT\u865f:<\/p>\n<ul>\n<li>\u78ba\u8a8d\u7a05\u865f\u72c0\u614b\u70ba&#8221;Valid&#8221;<\/li>\n<li>\u6aa2\u67e5\u516c\u53f8\u540d\u7a31\u8207\u5730\u5740\u662f\u5426\u6b63\u78ba<\/li>\n<li>\u8a18\u9304\u9a57\u8b49\u6642\u9593\u8207\u7d50\u679c(\u4f5c\u70ba\u5408\u898f\u8b49\u64da)<\/li>\n<\/ul>\n<hr \/>\n<h3>\u5efa\u8b705: \u4e86\u89e3\u5404\u570b\u7279\u6b8a\u898f\u5b9a<\/h3>\n<p>\u96d6\u7136\u6b50\u76dfVAT\u6846\u67b6\u7d71\u4e00\uff0c\u4f46\u5404\u570b\u4ecd\u6709\u7d30\u7bc0\u5dee\u7570:<\/p>\n<ul>\n<li><strong>\u5fb7\u570b<\/strong>: \u5f37\u5236\u59d4\u8a17Fiscal Representative\uff0c\u9996\u5e74\u53ef\u80fd\u8981\u6c42\u6309\u6708\u7533\u5831<\/li>\n<li><strong>\u6cd5\u570b<\/strong>: \u4f4e\u50f9\u503c\u5546\u54c1(\u20ac150)\u6709\u7279\u6b8a\u7a05\u7387\u898f\u5b9a<\/li>\n<li><strong>\u7fa9\u5927\u5229<\/strong>: B2B\u4ea4\u6613\u9700\u96fb\u5b50\u767c\u7968(E-invoicing)<\/li>\n<li><strong>\u897f\u73ed\u7259<\/strong>: \u7279\u5b9a\u5546\u54c1(\u5982\u4e8c\u624b\u54c1)\u6709\u7279\u6b8aVAT\u898f\u5247<\/li>\n<li><strong>\u6ce2\u862d<\/strong>: \u65b0\u8ce3\u5bb6\u53ef\u80fd\u9700\u63d0\u4f9b\u20ac50,000-100,000\u4fdd\u8b49\u91d1<\/li>\n<\/ul>\n<hr \/>\n<h2>\u7e3d\u7d50\uff1aVAT\u8a3b\u518a\u76843\u500b\u95dc\u9375\u6c7a\u7b56<\/h2>\n<p>\u53f0\u7063\u8ce3\u5bb6\u8207\u5916\u8cbf\u5de5\u5ee0\u9032\u8ecd\u6b50\u76df\u5e02\u5834\uff0cVAT\u8a3b\u518a\u4e0d\u662f\u300c\u8981\u4e0d\u8981\u505a\u300d\u7684\u554f\u984c\uff0c\u800c\u662f\u300c\u4f55\u6642\u505a\u3001\u600e\u9ebc\u505a\u300d\u7684\u7b56\u7565\u9078\u64c7\u3002\u4ee5\u4e0b\u662f\u6838\u5fc3\u91cd\u9ede:<\/p>\n<ol>\n<li><strong>FBA\/\u6d77\u5916\u5009 = \u5f37\u5236\u8a3b\u518a\u7576\u5730VAT<\/strong>\uff0c\u7121\u9580\u6abb\u9650\u5236\uff0c\u63d0\u524d6\u500b\u6708\u6e96\u5099<\/li>\n<li><strong>\u53f0\u7063\u76f4\u90f5\u2264\u20ac150 = \u5efa\u8b70IOSS<\/strong>\uff0c\u52a0\u5feb\u6e05\u95dc\u3001\u63d0\u5347\u8cb7\u5bb6\u9ad4\u9a57\uff0c\u5e74\u6210\u672c\u20ac800-1,300<\/li>\n<li><strong>\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000 = \u5fc5\u9808OSS\u6216\u7576\u5730VAT<\/strong>\uff0c\u9078\u64c7\u8996\u92b7\u552e\u5206\u5e03\u8207\u9577\u671f\u898f\u5283<\/li>\n<li><strong>B2B\u92b7\u552e = \u5efa\u8b70\u8a3b\u518a<\/strong>\uff0c\u5373\u4f7f\u7406\u8ad6\u4e0a\u53ef\u514d\uff0c\u5be6\u52d9\u4e0a\u4ecd\u9700\u7a05\u865f\u958b\u7acb\u767c\u7968<\/li>\n<li><strong>\u4e0d\u8a3b\u518a\u7684\u98a8\u96aa\u9060\u5927\u65bc\u6210\u672c<\/strong>\uff0c\u5e33\u865f\u51cd\u7d50\u3001\u88dc\u7a05\u7f70\u6b3e\u3001\u8ca8\u7269\u6263\u62bc\u7b49\u5f8c\u679c\u56b4\u91cd<\/li>\n<\/ol>\n<p><strong>\u4e0b\u4e00\u6b65\u884c\u52d5\u5efa\u8b70<\/strong>:<\/p>\n<ul>\n<li>\u7acb\u5373\u8a55\u4f30\u81ea\u8eab\u92b7\u552e\u60c5\u5883\uff0c\u5c0d\u7167\u672c\u65878\u5927\u60c5\u5883\u5224\u65b7\u8a3b\u518a\u9700\u6c42<\/li>\n<li>\u82e5\u4f7f\u7528FBA\uff0c\u7acb\u5373\u806f\u7e6b\u7a05\u52d9\u4ee3\u7406\u958b\u59cb\u8a3b\u518a\u6d41\u7a0b<\/li>\n<li>\u82e5\u53f0\u7063\u76f4\u90f5\uff0c\u8a55\u4f30IOSS\u6548\u76ca\u4e26\u6e96\u5099\u7533\u8acb<\/li>\n<li>\u8a2d\u5b9a\u5e74\u5ea6VAT\u9810\u7b97(\u8a3b\u518a\u8cbb+\u4ee3\u7406\u8cbb+\u7533\u5831\u8cbb)<\/li>\n<li>\u5efa\u7acb\u5b8c\u6574\u7684\u4ea4\u6613\u8a18\u9304\u7cfb\u7d71<\/li>\n<\/ul>\n<p>\u82e5\u5c0d\u6b50\u76dfVAT\u7a05\u52d9\u5408\u898f\u4ecd\u6709\u7591\u554f\uff0c\u6b61\u8fce\u53c3\u8003<a href=\"https:\/\/greenoo.tw\/zh\/\" target=\"_blank\" rel=\"noopener\">\u7da0\u5708\u5708\u5b98\u7db2<\/a>\u7684\u5c08\u696d\u9867\u554f\u670d\u52d9\uff0c\u6211\u5011\u63d0\u4f9b\u53f0\u7063\u8ce3\u5bb6\u5c08\u5c6c\u7684VAT\u8a3b\u518a\u3001\u7533\u5831\u8207\u5408\u898f\u89e3\u6c7a\u65b9\u6848\u3002<\/p>\n<hr \/>\n<h2>\u5e38\u898b\u554f\u984cFAQ<\/h2>\n<h3>Q1: \u4ec0\u9ebc\u662f\u6b50\u76dfVAT\uff1f\u548c\u53f0\u7063\u71df\u696d\u7a05\u6709\u4ec0\u9ebc\u5dee\u5225\uff1f<\/h3>\n<p>\u6b50\u76dfVAT(Value Added Tax\uff0c\u589e\u503c\u7a05)\u662f\u4e00\u7a2e\u6d88\u8cbb\u7a05\uff0c\u7531\u6700\u7d42\u6d88\u8cbb\u8005\u627f\u64d4\uff0c\u4f46\u7531\u8ce3\u5bb6\u4ee3\u70ba\u6536\u53d6\u4e26\u7e73\u7d0d\u7d66\u7a05\u52d9\u6a5f\u95dc\u3002\u8207\u53f0\u70635%\u71df\u696d\u7a05\u985e\u4f3c\uff0c\u4f46\u6b50\u76df\u5404\u570b\u7a05\u7387\u4e0d\u540c(\u6a19\u6e96\u7a05\u738717%-27%)\uff0c\u4e14\u6709\u8907\u96dc\u7684\u8de8\u570b\u7533\u5831\u898f\u5247\u3002\u53f0\u7063\u8ce3\u5bb6\u92b7\u552e\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\u6642\uff0c\u9700\u6536\u53d6\u8cb7\u5bb6\u6240\u5728\u570b\u7684VAT\u7a05\u7387\u3002<\/p>\n<h3>Q2: \u6211\u5728Amazon\u6b50\u6d32\u7ad9\u92b7\u552e\u4f46\u4e0d\u7528FBA\uff0c\u9700\u8981\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u8996\u60c5\u6cc1\u800c\u5b9a\u3002\u82e5\u60a8\u5f9e\u53f0\u7063\u76f4\u90f5\u4e14\u5e74\u92b7\u552e\u984d\u2264\u20ac10,000\u3001\u8a02\u55ae\u2264\u20ac150\uff0c\u5efa\u8b70\u8a3b\u518aIOSS\u4f46\u975e\u5f37\u5236\u3002\u82e5\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000\u6216\u8a02\u55ae&gt;\u20ac150\uff0c\u5c31<strong>\u5fc5\u9808<\/strong>\u8a3b\u518aOSS\u6216\u5728\u92b7\u552e\u570b\u8a3b\u518a\u7576\u5730VAT\u3002\u5373\u4f7f\u66ab\u6642\u672a\u9054\u9580\u6abb\uff0cAmazon\u4e5f\u53ef\u80fd\u8981\u6c42\u63d0\u4f9bVAT\u7a05\u865f\u9a57\u8b49\u8eab\u4efd\u3002<\/p>\n<h3>Q3: OSS\u548cIOSS\u6709\u4ec0\u9ebc\u5dee\u5225\uff1f\u6211\u8a72\u9078\u54ea\u500b\uff1f<\/h3>\n<p>OSS\u9069\u7528\u65bc<strong>\u6b50\u76df\u5883\u5167\u8de8\u5883B2C\u92b7\u552e<\/strong>(\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000)\uff0c\u6bcf\u5b63\u7533\u5831\u4e00\u6b21\u6240\u6709\u570b\u5bb6\u7684\u92b7\u552eVAT\u3002IOSS\u9069\u7528\u65bc<strong>\u5f9e\u6b50\u76df\u5883\u5916\u9032\u53e3\u4f4e\u50f9\u503c\u5546\u54c1<\/strong>(\u2264\u20ac150)\uff0c\u6bcf\u6708\u7533\u5831\uff0c\u53ef\u514d\u9664\u6d77\u95dc\u9032\u53e3VAT\u3002\u82e5\u60a8\u5f9e\u53f0\u7063\u76f4\u90f5\u2264\u20ac150\u5546\u54c1\u9078IOSS\uff1b\u82e5\u8de8\u591a\u570b\u92b7\u552e\u4e14&gt;\u20ac10,000\u9078OSS\uff1b\u82e5\u4f7f\u7528FBA\u5247\u5169\u8005\u90fd\u4e0d\u9069\u7528\uff0c\u9700\u8a3b\u518a\u7576\u5730VAT\u3002<\/p>\n<h3>Q4: \u4f7f\u7528FBA\u4e00\u5b9a\u8981\u5728\u6bcf\u500b\u5009\u5eab\u6240\u5728\u570b\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u662f\u7684\u3002Amazon FBA\u8996\u70ba\u5546\u54c1\u5be6\u9ad4\u5132\u5b58\u5728\u7576\u5730\uff0c\u5fc5\u9808\u5728\u6bcf\u500b\u6709\u5eab\u5b58\u7684\u570b\u5bb6\u8a3b\u518a\u7576\u5730VAT\uff0c\u4e0d\u8ad6\u92b7\u552e\u984d\u591a\u5c11\u3002\u82e5\u4f7f\u7528Pan-European FBA(\u6cdb\u6b50FBA)\uff0c\u5546\u54c1\u53ef\u80fd\u5206\u6563\u81f3\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u3001\u897f\u73ed\u7259\u3001\u6ce2\u862d\u3001\u6377\u514b\u7b49\u5009\u5eab\uff0c\u5c31\u9700\u5728\u9019\u4e9b\u570b\u5bb6\u5206\u5225\u8a3b\u518aVAT\uff0c\u9019\u662f\u6700\u5e38\u898b\u7684\u5408\u898f\u76f2\u9ede\u3002<\/p>\n<h3>Q5: \u4e0d\u8a3b\u518aVAT\u6703\u600e\u6a23\uff1f\u98a8\u96aa\u6709\u591a\u56b4\u91cd\uff1f<\/h3>\n<p>\u98a8\u96aa\u5305\u62ec\uff1a(1)Amazon\u7b49\u5e73\u53f0\u51cd\u7d50\u5e33\u865f\u3001\u6263\u7559\u92b7\u552e\u6b3e (2)\u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73VAT+10-40%\u7f70\u6b3e+\u6eef\u7d0d\u91d1 (3)\u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc\u7121\u6cd5\u6e05\u95dc (4)\u7121\u6cd5\u958b\u7acbVAT\u767c\u7968\u5f71\u97ffB2B\u92b7\u552e (5)\u56b4\u91cd\u9003\u7a05\u53ef\u80fd\u9762\u81e8\u5211\u4e8b\u8cac\u4efb\u3002\u5be6\u969b\u6848\u4f8b\u4e2d\uff0c\u672a\u8a3b\u518aVAT\u7684\u8ce3\u5bb6\u5e73\u5747\u640d\u5931\u20ac20,000-200,000\uff0c\u9060\u8d85\u904e\u8a3b\u518a\u8207\u5408\u898f\u7684\u6210\u672c\u3002<\/p>\n<h3>Q6: VAT\u8a3b\u518a\u8981\u82b1\u591a\u5c11\u9322\uff1f\u9700\u8981\u591a\u4e45\u6642\u9593\uff1f<\/h3>\n<p>\u8cbb\u7528\u4f9d\u570b\u5bb6\u8207\u65b9\u6848\u800c\u7570\u3002\u5fb7\u570bVAT\u8a3b\u518a\u514d\u8cbb(Finanzamt)\u4f46\u9700\u59d4\u8a17Fiscal Representative(\u20ac1,500-3,000\/\u5e74)+\u7533\u5831\u8cbb(\u20ac100-150\/\u6708)\uff0c\u7e3d\u6210\u672c\u7d04\u20ac2,500-4,500\/\u5e74\u3002OSS\u8a3b\u518a\u20ac300-500+\u7533\u5831\u20ac150-250\/\u5b63\uff0c\u5e74\u6210\u672c\u7d04\u20ac1,000-1,500\u3002IOSS\u8a3b\u518a\u20ac200-400+\u4e2d\u4ecb\u20ac500-800\/\u5e74\u3002\u6642\u9593\u65b9\u9762\uff0c\u5fb7\u570bVAT\u97008-16\u9031\uff0cOSS\/IOSS\u97002-6\u9031\uff0c\u5efa\u8b70\u63d0\u524d\u898f\u5283\u3002<\/p>\n<h3>Q7: \u6211\u53ea\u505aB2B\u51fa\u53e3\uff0c\u9084\u9700\u8981\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u7406\u8ad6\u4e0a\uff0c\u82e5\u6240\u6709\u8cb7\u5bb6\u90fd\u662f\u6b50\u76df\u8a3b\u518a\u4f01\u696d\u4e26\u63d0\u4f9b\u6709\u6548VAT\u865f\uff0c\u53ef\u9069\u7528Reverse Charge\u6a5f\u5236\uff0c\u8ce3\u5bb6\u4e0d\u6536VAT\u7531\u8cb7\u5bb6\u81ea\u884c\u7e73\u7d0d\uff0c\u66ab\u6642\u53ef\u4e0d\u8a3b\u518a\u3002\u4f46\u5be6\u52d9\u4e0a\u5f37\u70c8\u5efa\u8b70\u8a3b\u518a\uff0c\u539f\u56e0\uff1a(1)\u6b50\u76dfB2B\u8cb7\u5bb6\u901a\u5e38\u8981\u6c42VAT\u767c\u7968\uff0c\u672a\u8a3b\u518a\u7121\u6cd5\u958b\u7acb (2)\u53c3\u5c55\u8cbb\u3001\u5009\u5132\u8cbb\u7b49\u652f\u51fa\u53ef\u7533\u8acb\u9032\u9805\u7a05\u62b5\u6263 (3)\u64c1\u6709VAT\u865f\u63d0\u5347\u5ba2\u6236\u4fe1\u4efb\u5ea6\u3002<\/p>\n<h3>Q8: \u53ef\u4ee5\u81ea\u5df1\u7533\u8acbVAT\u55ce\uff1f\u9084\u662f\u4e00\u5b9a\u8981\u627e\u4ee3\u7406\uff1f<\/h3>\n<p>\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u7b49\u570b<strong>\u5f37\u5236<\/strong>\u975e\u6b50\u76df\u4f01\u696d\u59d4\u8a17\u672c\u5730Fiscal Representative\u6216\u7a05\u52d9\u4ee3\u7406\uff0c\u7121\u6cd5\u81ea\u884c\u7533\u8acb\u3002\u8377\u862d\u3001\u611b\u723e\u862d\u3001\u6377\u514b\u7b49\u570b\u7406\u8ad6\u4e0a\u53ef\u81ea\u884c\u7533\u8acb\uff0c\u4f46\u8a9e\u8a00\u969c\u7919\u3001\u7533\u5831\u7cfb\u7d71\u8907\u96dc\u5ea6\u6975\u9ad8\uff0c99%\u7684\u53f0\u7063\u8ce3\u5bb6\u6703\u59d4\u8a17\u5c08\u696d\u4ee3\u7406\u3002IOSS\u66f4\u662f\u5f37\u5236\u8981\u6c42\u59d4\u8a17\u6b50\u76df\u5883\u5167\u4e2d\u4ecb\u6a5f\u69cb(Intermediary)\u3002\u5efa\u8b70\u5c0b\u627e\u5c08\u7cbe\u8de8\u5883\u96fb\u5546VAT\u7684\u53f0\u7063\u6216\u83ef\u8a9e\u4ee3\u7406\uff0c\u6e9d\u901a\u66f4\u9806\u66a2\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\u4ee42006\/112\/EC(EU VAT Directive)<\/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>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\n\u6b50\u76df\u5b98\u65b9\u6cd5\u5f8b\u8cc7\u6599\u5eabEUR-Lex\uff0c\u63d0\u4f9bVAT\u6307\u4ee4\u5b8c\u6574\u689d\u6587\u30012021\u5e74\u96fb\u5b50\u5546\u52d9VAT\u6539\u9769(e-commerce package)\u4fee\u8a02\u5167\u5bb9\u3001OSS\/IOSS\u5236\u5ea6\u6cd5\u6e90\u4f9d\u64da\u8207\u5404\u6210\u54e1\u570b\u5be6\u65bd\u7d30\u5247\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\/vat-e-commerce_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/vat-e-commerce_en<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\n\u6b50\u76df\u59d4\u54e1\u6703\u5b98\u65b9VAT\u96fb\u5b50\u5546\u52d9\u5c08\u5340\uff0c\u5305\u542bOSS\/IOSS\u8a3b\u518a\u6307\u5357\u3001Distance Selling\u9580\u6abb\u8aaa\u660e\u3001\u5404\u570b\u7a05\u7387\u8868\u3001\u8de8\u5883\u96fb\u5546VAT\u5408\u898f\u5e38\u898b\u554f\u984c\u8207\u5b98\u65b9\u89e3\u91cb\u6587\u4ef6\u3002<\/li>\n<li><strong>\u5fb7\u570b\u806f\u90a6\u8ca1\u653f\u90e8VAT\u5be6\u65bd\u6307\u5357(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>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\n\u5fb7\u570b\u5b98\u65b9\u7a05\u52d9\u6a5f\u95dc\uff0c\u63d0\u4f9b\u5fb7\u570bVAT\u8a3b\u518a\u7a0b\u5e8f(Fragebogen zur steuerlichen Erfassung)\u3001Fiscal Representative\u8981\u6c42\u3001ELSTER\u96fb\u5b50\u7533\u5831\u7cfb\u7d71\u4f7f\u7528\u6307\u5357\u8207\u5fb7\u570bVAT\u7a3d\u67e5\u6a19\u6e96\u3002<\/li>\n<li><strong>\u6b50\u76dfVAT\u8cc7\u8a0a\u4ea4\u63db\u7cfb\u7d71VIES(VAT Information Exchange System)<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/vies\/<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\n\u6b50\u76df\u5b98\u65b9VAT\u7a05\u865f\u9a57\u8b49\u7cfb\u7d71\uff0c\u53ef\u5373\u6642\u67e5\u8a62\u6b50\u76df27\u570b\u4f01\u696dVAT\u7a05\u865f\u6709\u6548\u6027\uff0c\u7528\u65bcB2B\u4ea4\u6613\u9a57\u8b49\u3001Reverse Charge\u9069\u7528\u6027\u78ba\u8a8d\u8207\u5408\u898f\u8b49\u64da\u4fdd\u5b58\u3002<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"<p>\u53f0\u7063\u8ce3\u5bb6\u662f\u5426\u5fc5\u9808\u8a3b\u518a\u6b50\u76dfVAT\uff1f\u6838\u5fc3\u5224\u65b7\u6a19\u6e96 \u4e0d\u4e00\u5b9a\u3002\u53f0\u7063\u8ce3\u5bb6\u8207\u5916\u8cbf\u5de5\u5ee0\u662f\u5426\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff0c\u53d6\u6c7a\u65bc\u4e09\u5927\u6838\u5fc3 [&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-19796","post","type-post","status-publish","format-standard","hentry","category-44"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19796"}],"collection":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/comments?post=19796"}],"version-history":[{"count":1,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19796\/revisions"}],"predecessor-version":[{"id":19800,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19796\/revisions\/19800"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/media?parent=19796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/categories?post=19796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/tags?post=19796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}