{"id":19801,"date":"2026-01-16T16:48:12","date_gmt":"2026-01-16T08:48:12","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19801"},"modified":"2026-01-16T16:48:12","modified_gmt":"2026-01-16T08:48:12","slug":"eu-vat-system-import-warehouse-cross-border-sales-complete-guide-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/eu-vat-system-import-warehouse-cross-border-sales-complete-guide-2026\/","title":{"rendered":"\u6b50\u76dfVAT\u5236\u5ea6\u5b8c\u6574\u89e3\u6790\uff1a\u9032\u53e3\u3001\u5009\u5132\u3001\u8de8\u5883\u92b7\u552e\u5982\u4f55\u5224\u5b9a\uff1f"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19802\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-system-import-warehouse-cross-border-feature-2026.png\" alt=\"\u6b50\u76dfVAT\u5236\u5ea6\u5b8c\u6574\u89e3\u6790\u5c01\u9762\uff0c\u986f\u793a\u9032\u53e3\u6e05\u95dc\u3001FBA\u5009\u5132\u3001\u8de8\u5883\u92b7\u552e\u4e09\u5927\u6838\u5fc3\u60c5\u5883\u7684\u7a05\u52d9\u5224\u5b9a\u908f\u8f2f\u82072026\u6700\u65b0\u898f\u5b9a\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-system-import-warehouse-cross-border-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-system-import-warehouse-cross-border-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-system-import-warehouse-cross-border-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-system-import-warehouse-cross-border-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-system-import-warehouse-cross-border-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2>\u70ba\u4ec0\u9ebc\u6b50\u76dfVAT\u5236\u5ea6\u5982\u6b64\u8907\u96dc\uff1f\u4e09\u5927\u6838\u5fc3\u6311\u6230<\/h2>\n<p>\u6b50\u76dfVAT(Value Added Tax\uff0c\u589e\u503c\u7a05)\u662f\u5168\u7403\u6700\u7cbe\u5bc6\u7684\u9593\u63a5\u7a05\u5236\u4e4b\u4e00\uff0c\u5176\u8907\u96dc\u6027\u6e90\u65bc<strong>27\u500b\u6210\u54e1\u570b\u5171\u4eab\u55ae\u4e00\u5e02\u5834\uff0c\u4f46\u5404\u81ea\u4fdd\u6709\u7a05\u52d9\u4e3b\u6b0a<\/strong>\u3002\u5c0d\u53f0\u7063\u8de8\u5883\u96fb\u5546\u8ce3\u5bb6\u8207\u5916\u8cbf\u5de5\u5ee0\u800c\u8a00\uff0c\u7406\u89e3VAT\u5236\u5ea6\u7684\u95dc\u9375\u5728\u65bc\u638c\u63e1\u4e09\u5927\u6838\u5fc3\u60c5\u5883\u7684\u5224\u5b9a\u908f\u8f2f\uff1a<\/p>\n<ol>\n<li><strong>\u9032\u53e3VAT\u5224\u5b9a<\/strong>\uff1a\u5546\u54c1\u5f9e\u53f0\u7063\u6216\u7b2c\u4e09\u570b\u9032\u5165\u6b50\u76df\u6642\uff0c\u4f55\u6642\u7e73\u7d0d\u9032\u53e3VAT\uff1f\u8ab0\u8ca0\u8cac\u7e73\u7d0d\uff1fIOSS\u5982\u4f55\u7c21\u5316\u6d41\u7a0b\uff1f<\/li>\n<li><strong>\u5009\u5132\u8f49\u79fbVAT\u5224\u5b9a<\/strong>\uff1a\u4f7f\u7528Amazon FBA\u6216\u6b50\u6d32\u6d77\u5916\u5009\u6642\uff0c\u5eab\u5b58\u5728\u570b\u8207\u570b\u4e4b\u9593\u79fb\u52d5\u5982\u4f55\u8655\u7406VAT\uff1f\u4ec0\u9ebc\u662fIntra-Community Supply\uff1f<\/li>\n<li><strong>\u8de8\u5883\u92b7\u552eVAT\u5224\u5b9a<\/strong>\uff1a\u92b7\u552e\u7d66\u4e0d\u540c\u570b\u5bb6\u7684\u6d88\u8cbb\u8005\u6216\u4f01\u696d\uff0c\u61c9\u9069\u7528\u54ea\u570b\u7a05\u7387\uff1f\u4f55\u6642\u9700\u8981\u8a3b\u518a\u7576\u5730VAT\uff1fOSS\u5982\u4f55\u904b\u4f5c\uff1f<\/li>\n<\/ol>\n<p>\u9019\u4e09\u5927\u60c5\u5883\u74b0\u74b0\u76f8\u6263\uff0c\u4e00\u65e6\u5224\u5b9a\u932f\u8aa4\uff0c\u8f15\u5247\u88dc\u7e73\u7a05\u6b3e\u8207\u7f70\u6b3e\uff0c\u91cd\u5247\u9762\u81e8\u5e33\u865f\u51cd\u7d50\u3001\u8ca8\u7269\u6263\u62bc\u751a\u81f3\u5211\u4e8b\u8cac\u4efb\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;}\uff0cVAT\u7684\u6838\u5fc3\u539f\u5247\u662f\u300c<strong>\u8ab2\u7a05\u5730\u9ede\u539f\u5247<\/strong>(Place of Supply Rules)\u300d\uff1a\u7a05\u52d9\u7fa9\u52d9\u767c\u751f\u5728<strong>\u5546\u54c1\u6700\u7d42\u6d88\u8cbb\u5730<\/strong>\uff0c\u800c\u975e\u8ce3\u5bb6\u6240\u5728\u5730\u3002<\/p>\n<p>\u7136\u800c\uff0c\u5be6\u52d9\u4e0a\u7684\u6311\u6230\u5728\u65bc\uff1a<\/p>\n<ul>\n<li><strong>\u6642\u9593\u9ede\u8907\u96dc<\/strong>\uff1a\u9032\u53e3\u3001\u5009\u5132\u3001\u92b7\u552e\u5404\u968e\u6bb5\u7684VAT\u7fa9\u52d9\u767c\u751f\u6642\u9ede\u4e0d\u540c<\/li>\n<li><strong>\u7a05\u7387\u5dee\u7570<\/strong>\uff1a27\u570b\u6a19\u6e96\u7a05\u7387\u5f9e17%(\u76e7\u68ee\u5821)\u523027%(\u5308\u7259\u5229)\uff0c\u964d\u4f4e\u7a05\u7387\u8207\u514d\u7a05\u9805\u76ee\u5404\u7570<\/li>\n<li><strong>\u8cac\u4efb\u4e3b\u9ad4<\/strong>\uff1a\u4e0d\u540c\u60c5\u5883\u4e0b\uff0c\u8ce3\u5bb6\u3001\u8cb7\u5bb6\u3001\u7269\u6d41\u5546\u3001\u5e73\u53f0\u5404\u81ea\u627f\u64d4\u4e0d\u540cVAT\u8cac\u4efb<\/li>\n<li><strong>\u7533\u5831\u898f\u5247<\/strong>\uff1a\u5373\u4f7f\u4f7f\u7528OSS\/IOSS\u7c21\u5316\u7533\u5831\uff0c\u4ecd\u9700\u7406\u89e3\u5e95\u5c64\u908f\u8f2f\u907f\u514d\u932f\u8aa4<\/li>\n<\/ul>\n<p>\u672c\u6587\u5c07\u5f9e\u300c\u7a05\u52d9\u7fa9\u52d9\u767c\u751f\u6642\u9ede\u300d\u3001\u300c\u8cac\u4efb\u4e3b\u9ad4\u5224\u5b9a\u300d\u3001\u300c\u7a05\u7387\u9078\u64c7\u908f\u8f2f\u300d\u4e09\u500b\u7dad\u5ea6\uff0c\u5b8c\u6574\u62c6\u89e3\u6b50\u76dfVAT\u5236\u5ea6\u7684\u904b\u4f5c\u6a5f\u5236\u3002<\/p>\n<hr \/>\n<h2>\u6b50\u76dfVAT\u5236\u5ea6\u57fa\u790e\uff1a\u4e94\u5927\u6838\u5fc3\u6982\u5ff5<\/h2>\n<p>\u5728\u6df1\u5165\u4e09\u5927\u60c5\u5883\u524d\uff0c\u5fc5\u9808\u5148\u638c\u63e1\u4e94\u500bVAT\u57fa\u790e\u6982\u5ff5\uff1a<\/p>\n<h3>\u6982\u5ff51: VAT\u662f\u6d88\u8cbb\u7a05\uff0c\u7531\u6700\u7d42\u6d88\u8cbb\u8005\u627f\u64d4<\/h3>\n<p>VAT\u672c\u8cea\u662f<strong>\u6d88\u8cbb\u7a05<\/strong>(consumption tax)\uff0c\u7531\u6700\u7d42\u6d88\u8cbb\u8005(individual consumer)\u627f\u64d4\uff0c\u4f46\u7531<strong>\u4f9b\u61c9\u93c8\u5404\u74b0\u7bc0\u4f01\u696d\u4ee3\u70ba\u6536\u53d6\u4e26\u7e73\u7d0d<\/strong>\u3002\u4f8b\u5982\uff1a<\/p>\n<p><strong>\u4f9b\u61c9\u93c8\u793a\u4f8b<\/strong>\uff1a<\/p>\n<ol>\n<li>\u53f0\u7063\u88fd\u9020\u5546A\u751f\u7522\u624b\u6a5f\u6bbc\uff0c\u6210\u672c\u20ac5\uff0c\u8ce3\u7d66\u5fb7\u570b\u9032\u53e3\u5546B\uff0c\u552e\u50f9\u20ac10(\u672a\u542bVAT)<\/li>\n<li>B\u9032\u53e3\u81f3\u5fb7\u570b\u6642\u7e73\u7d0d\u9032\u53e3VAT: \u20ac10 \u00d7 19% = \u20ac1.9<\/li>\n<li>B\u8f49\u552e\u7d66\u5fb7\u570b\u96f6\u552e\u5546C\uff0c\u552e\u50f9\u20ac15 + VAT \u20ac2.85 = \u20ac17.85\n<ul>\n<li>B\u6536\u53d6VAT \u20ac2.85\uff0c\u6263\u9664\u5df2\u7e73\u9032\u53e3VAT \u20ac1.9\uff0c\u5be6\u969b\u7e73\u7d0d\u20ac0.95<\/li>\n<\/ul>\n<\/li>\n<li>C\u8ce3\u7d66\u5fb7\u570b\u6d88\u8cbb\u8005\uff0c\u552e\u50f9\u20ac20 + VAT \u20ac3.8 = \u20ac23.8\n<ul>\n<li>C\u6536\u53d6VAT \u20ac3.8\uff0c\u6263\u9664\u5df2\u4ed8VAT \u20ac2.85\uff0c\u5be6\u969b\u7e73\u7d0d\u20ac0.95<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>\u6700\u7d42\u7d50\u679c<\/strong>\uff1a\u6d88\u8cbb\u8005\u652f\u4ed8\u20ac3.8 VAT\uff0c\u653f\u5e9c\u6536\u5230\u20ac1.9(\u9032\u53e3)+\u20ac0.95(B)+\u20ac0.95(C)=\u20ac3.8\uff0c\u7a05\u8ca0\u5b8c\u5168\u7531\u6d88\u8cbb\u8005\u627f\u64d4\u3002<\/p>\n<h3>\u6982\u5ff52: Input VAT vs Output VAT<\/h3>\n<ul>\n<li><strong>Output VAT(\u92b7\u9805VAT)<\/strong>\uff1a\u4f01\u696d\u92b7\u552e\u5546\u54c1\u6642\u5411\u8cb7\u5bb6\u6536\u53d6\u7684VAT<\/li>\n<li><strong>Input VAT(\u9032\u9805VAT)<\/strong>\uff1a\u4f01\u696d\u63a1\u8cfc\u5546\u54c1\/\u670d\u52d9\u6642\u652f\u4ed8\u7684VAT<\/li>\n<li><strong>\u61c9\u7e73VAT<\/strong> = Output VAT &#8211; Input VAT<\/li>\n<\/ul>\n<p>\u4f01\u696d\u53ef\u5c07\u5df2\u652f\u4ed8\u7684Input VAT\u5f9e\u61c9\u7e73VAT\u4e2d\u6263\u9664\uff0c\u9019\u7a31\u70ba<strong>Input VAT Deduction(\u9032\u9805\u7a05\u62b5\u6263)<\/strong>\u3002\u4f46\u524d\u63d0\u662f\uff1a<\/p>\n<ul>\n<li>\u4f01\u696d\u5fc5\u9808\u8a3b\u518aVAT<\/li>\n<li>\u652f\u51fa\u5fc5\u9808\u7528\u65bc\u61c9\u7a05\u696d\u52d9(taxable business activity)<\/li>\n<li>\u6301\u6709\u5408\u898fVAT\u767c\u7968(valid VAT invoice)<\/li>\n<\/ul>\n<h3>\u6982\u5ff53: \u6a19\u6e96\u7a05\u7387 vs \u964d\u4f4e\u7a05\u7387 vs \u514d\u7a05<\/h3>\n<p>\u6b50\u76df\u5404\u570b\u6709\u4e09\u985e\u7a05\u7387\uff1a<\/p>\n<ul>\n<li><strong>\u6a19\u6e96\u7a05\u7387(Standard Rate)<\/strong>\uff1a\u9069\u7528\u5927\u90e8\u5206\u5546\u54c1\uff0c17%-27%<\/li>\n<li><strong>\u964d\u4f4e\u7a05\u7387(Reduced Rate)<\/strong>\uff1a\u9069\u7528\u7279\u5b9a\u5546\u54c1(\u5982\u98df\u54c1\u3001\u66f8\u7c4d\u3001\u5152\u7ae5\u7528\u54c1)\uff0c5%-13%<\/li>\n<li><strong>\u514d\u7a05(Zero-rated\/Exempt)<\/strong>\uff1a\u7279\u5b9a\u5546\u54c1\u514dVAT(\u5982\u6559\u80b2\u3001\u91ab\u7642\u670d\u52d9)<\/li>\n<\/ul>\n<p><strong>\u91cd\u8981\u5dee\u7570<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u964d\u4f4e\u7a05\u7387<\/strong>\uff1a\u4ecd\u9700\u6536\u53d6VAT(\u53ea\u662f\u7a05\u7387\u8f03\u4f4e)\uff0c\u53ef\u62b5\u6263Input VAT<\/li>\n<li><strong>\u514d\u7a05<\/strong>\uff1a\u4e0d\u6536VAT\uff0c\u4f46<strong>\u7121\u6cd5\u62b5\u6263Input VAT<\/strong>(\u4f8b\u5916\uff1a\u51fa\u53e3\u514d\u7a05\u53ef\u62b5\u6263)<\/li>\n<\/ul>\n<h3>\u6982\u5ff54: B2C vs B2B\u7684VAT\u8655\u7406\u5dee\u7570<\/h3>\n<ul>\n<li><strong>B2C(Business to Consumer\uff0c\u8ce3\u7d66\u6d88\u8cbb\u8005)<\/strong>\uff1a\n<ul>\n<li>\u8ce3\u5bb6\u6709\u8cac\u4efb\u6536\u53d6VAT\u4e26\u7e73\u7d0d<\/li>\n<li>\u9069\u7528\u8cb7\u5bb6\u6240\u5728\u5730\u7a05\u7387(Destination Principle)<\/li>\n<li>\u8ce3\u5bb6\u9700\u5728\u92b7\u552e\u570b\u8a3b\u518aVAT(\u6216\u4f7f\u7528OSS)<\/li>\n<\/ul>\n<\/li>\n<li><strong>B2B(Business to Business\uff0c\u8ce3\u7d66\u4f01\u696d)<\/strong>\uff1a\n<ul>\n<li>\u82e5\u8cb7\u5bb6\u70ba\u6b50\u76df\u8a3b\u518a\u4f01\u696d\u4e14\u63d0\u4f9b\u6709\u6548VAT\u865f\uff0c\u53ef\u9069\u7528<strong>Reverse Charge(\u9006\u5411\u5fb5\u6536)<\/strong><\/li>\n<li>\u8ce3\u5bb6\u4e0d\u6536VAT\uff0c\u7531\u8cb7\u5bb6\u81ea\u884c\u5728\u5176VAT\u7533\u5831\u4e2d\u7e73\u7d0d<\/li>\n<li>\u8ce3\u5bb6\u4ecd\u9700\u7533\u5831\u6b64\u4ea4\u6613\u70ba<strong>Intra-Community Supply(\u6b50\u76df\u5167\u90e8\u4f9b\u61c9)<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>\u6982\u5ff55: \u8ab2\u7a05\u5730\u9ede\u539f\u5247(Place of Supply Rules)<\/h3>\n<p>VAT\u7684\u8ab2\u7a05\u5730\u9ede\u5224\u5b9a\u898f\u5247\uff1a<\/p>\n<ul>\n<li><strong>\u8ca8\u7269(Goods)<\/strong>\uff1a\u4ee5<strong>\u5be6\u9ad4\u4ea4\u4ed8\u5730\u9ede<\/strong>\u70ba\u6e96\n<ul>\n<li>\u5f9e\u5fb7\u570b\u5009\u5eab\u767c\u8ca8\u7d66\u6cd5\u570b\u6d88\u8cbb\u8005 \u2192 \u9069\u7528\u6cd5\u570bVAT<\/li>\n<li>\u5f9e\u53f0\u7063\u76f4\u90f5\u7d66\u5fb7\u570b\u6d88\u8cbb\u8005 \u2192 \u9032\u53e3\u6642\u9069\u7528\u5fb7\u570bVAT<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u670d\u52d9(Services)<\/strong>\uff1a\u8996\u670d\u52d9\u985e\u578b\u8207\u8cb7\u5bb6\u8eab\u4efd\n<ul>\n<li>B2C\uff1a\u901a\u5e38\u5728<strong>\u8ce3\u5bb6\u6240\u5728\u5730<\/strong>\u8ab2\u7a05<\/li>\n<li>B2B\uff1a\u901a\u5e38\u5728<strong>\u8cb7\u5bb6\u6240\u5728\u5730<\/strong>\u8ab2\u7a05(Reverse Charge)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<blockquote><p>\ud83d\udca1 <strong>\u95dc\u9375\u7406\u89e3<\/strong>\uff1a\u6b50\u76dfVAT\u9075\u5faa\u300c<strong>\u76ee\u7684\u5730\u539f\u5247<\/strong>(Destination Principle)\u300d\uff0c\u7a05\u6536\u6b78\u5c6c\u65bc\u5546\u54c1\u6700\u7d42\u6d88\u8cbb\u5730\uff0c\u800c\u975e\u751f\u7522\u5730\u6216\u8ce3\u5bb6\u6240\u5728\u5730\u3002\u9019\u8207\u53f0\u7063\u7684\u300c\u4f86\u6e90\u5730\u539f\u5247\u300d\u622a\u7136\u4e0d\u540c\uff0c\u662f\u8de8\u5883\u96fb\u5546\u6700\u5e38\u6df7\u6dc6\u4e4b\u8655\u3002<\/p><\/blockquote>\n<hr \/>\n<h2>\u60c5\u58831: \u9032\u53e3VAT\u5224\u5b9a &#8211; \u5f9e\u53f0\u7063\u5230\u6b50\u76df\u7684\u6e05\u95dc\u908f\u8f2f<\/h2>\n<p>\u7576\u5546\u54c1\u5f9e\u53f0\u7063\u6216\u5176\u4ed6\u7b2c\u4e09\u570b(\u975e\u6b50\u76df\u570b\u5bb6)\u9032\u5165\u6b50\u76df\u6642\uff0c\u6703\u89f8\u767c**\u9032\u53e3VAT(Import VAT)**\u7fa9\u52d9\u3002\u7406\u89e3\u9032\u53e3VAT\u7684\u95dc\u9375\u5728\u65bc\u638c\u63e1\u300c\u8ab0\u8ca0\u8cac\u7e73\u7d0d\u300d\u3001\u300c\u4f55\u6642\u7e73\u7d0d\u300d\u3001\u300c\u5982\u4f55\u8a08\u7b97\u300d\u4e09\u500b\u554f\u984c\u3002<\/p>\n<h3>\u9032\u53e3VAT\u7684\u8a08\u7b97\u516c\u5f0f<\/h3>\n<p><strong>\u9032\u53e3VAT = (CIF\u50f9\u503c + \u95dc\u7a05) \u00d7 \u9032\u53e3\u570bVAT\u7a05\u7387<\/strong><\/p>\n<p>\u5176\u4e2d\uff1a<\/p>\n<ul>\n<li><strong>CIF\u50f9\u503c<\/strong> = \u8ca8\u7269\u6210\u672c(Cost) + \u4fdd\u96aa\u8cbb(Insurance) + \u904b\u8cbb(Freight)<\/li>\n<li><strong>\u95dc\u7a05(Customs Duty)<\/strong>\uff1a\u4f9d\u5546\u54c1HS Code\u8207\u539f\u7522\u5730\u800c\u5b9a\uff0c\u591a\u6578\u6d88\u8cbb\u54c10%-10%<\/li>\n<li><strong>VAT\u7a05\u7387<\/strong>\uff1a\u4f9d\u9032\u53e3\u570b\u8207\u5546\u54c1\u985e\u5225\uff0c\u6a19\u6e96\u7a05\u738717%-27%<\/li>\n<\/ul>\n<p><strong>\u5be6\u4f8b\u8a08\u7b97<\/strong>\uff1a<\/p>\n<ul>\n<li>\u53f0\u7063\u8ce3\u5bb6\u51fa\u53e3\u624b\u6a5f\u6bbc\u81f3\u5fb7\u570b\uff0c\u8ca8\u503c\u20ac100\uff0c\u904b\u8cbb\u20ac10\uff0c\u4fdd\u96aa\u20ac2<\/li>\n<li>CIF\u50f9\u503c = \u20ac100 + \u20ac10 + \u20ac2 = \u20ac112<\/li>\n<li>\u95dc\u7a05(\u5047\u8a2d4.2%) = \u20ac112 \u00d7 4.2% = \u20ac4.7<\/li>\n<li>\u9032\u53e3VAT(\u5fb7\u570b19%) = (\u20ac112 + \u20ac4.7) \u00d7 19% = \u20ac22.2<\/li>\n<li><strong>\u7e3d\u9032\u53e3\u7a05\u8cbb<\/strong> = \u20ac4.7 + \u20ac22.2 = \u20ac26.9<\/li>\n<\/ul>\n<h3>\u8ab0\u8ca0\u8cac\u7e73\u7d0d\u9032\u53e3VAT\uff1f<\/h3>\n<p>\u9032\u53e3VAT\u7684\u7e73\u7d0d\u8cac\u4efb\u4f9d\u64da<strong>\u8cbf\u6613\u689d\u6b3e(Incoterms)\u8207\u9032\u53e3\u5546\u8eab\u4efd<\/strong>\u800c\u5b9a\uff1a<\/p>\n<p><strong>\u60c5\u58831A: DDP(Delivered Duty Paid\uff0c\u5b8c\u7a05\u4ea4\u8ca8)<\/strong><\/p>\n<ul>\n<li><strong>\u8ce3\u5bb6<\/strong>\u8ca0\u8cac\u6240\u6709\u9032\u53e3\u7a05\u8cbb(\u95dc\u7a05+VAT)<\/li>\n<li>\u9069\u7528\u65bcAmazon FBA\u8ce3\u5bb6\u3001\u81ea\u71df\u7db2\u7ad9\u8ce3\u5bb6\u5e0c\u671b\u63d0\u4f9b\u300c\u96f6\u984d\u5916\u8cbb\u7528\u300d\u8cfc\u7269\u9ad4\u9a57<\/li>\n<li>\u8ce3\u5bb6\u9700\u5728\u9032\u53e3\u570b\u8a3b\u518aVAT\u7a05\u865f\uff0c\u6216\u59d4\u8a17\u6e05\u95dc\u4ee3\u7406(Customs Broker)<\/li>\n<\/ul>\n<p><strong>\u60c5\u58831B: DAP(Delivered at Place\uff0c\u76ee\u7684\u5730\u4ea4\u8ca8)\u6216EXW(Ex Works\uff0c\u5de5\u5ee0\u4ea4\u8ca8)<\/strong><\/p>\n<ul>\n<li><strong>\u8cb7\u5bb6<\/strong>\u8ca0\u8cac\u9032\u53e3\u7a05\u8cbb<\/li>\n<li>\u9069\u7528\u65bcB2B\u8cbf\u6613\u3001\u8cb7\u5bb6\u81ea\u884c\u5b89\u6392\u6e05\u95dc<\/li>\n<li>\u82e5\u8cb7\u5bb6\u70ba\u500b\u4eba\u6d88\u8cbb\u8005\uff0c\u901a\u5e38\u7531\u7269\u6d41\u5546\u4ee3\u6536\u4e26\u8f49\u7e73(\u7a31\u70ba<strong>Disbursement Fee<\/strong>\uff0c\u984d\u5916\u6536\u8cbb\u20ac10-25)<\/li>\n<\/ul>\n<p><strong>\u60c5\u58831C: \u4f7f\u7528IOSS(Import One-Stop Shop)<\/strong><\/p>\n<ul>\n<li>\u8ce3\u5bb6\u5728\u51fa\u8ca8\u524d\u900f\u904eIOSS\u7cfb\u7d71\u9810\u5148\u6536\u53d6\u4e26\u7e73\u7d0dVAT<\/li>\n<li><strong>\u514d\u9664\u6d77\u95dc\u9032\u53e3VAT<\/strong>\uff0c\u50c5\u9700\u7e73\u7d0d\u95dc\u7a05(\u82e5\u9069\u7528)<\/li>\n<li>\u9069\u7528\u689d\u4ef6\uff1a\n<ul>\n<li>\u8ca8\u503c\u2264\u20ac150(\u542b\u904b\u8cbb)<\/li>\n<li>\u5f9e\u6b50\u76df\u5883\u5916\u76f4\u90f5\u7d66\u6b50\u76df\u6d88\u8cbb\u8005(B2C)<\/li>\n<li>\u5728\u6b50\u76df\u4efb\u4e00\u570b\u8a3b\u518aIOSS\u7a05\u865f<\/li>\n<li>\u767c\u7968\u4e0a\u6a19\u793aIOSS\u7a05\u865f(\u683c\u5f0f: IM+9\u4f4d\u6578\u5b57)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>IOSS vs \u50b3\u7d71\u9032\u53e3VAT\u6d41\u7a0b\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>\u50b3\u7d71\u9032\u53e3VAT<\/th>\n<th>IOSS<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u9069\u7528\u8ca8\u503c<\/td>\n<td>\u4efb\u4f55\u91d1\u984d<\/td>\n<td>\u2264\u20ac150<\/td>\n<\/tr>\n<tr>\n<td>\u7e73\u7d0d\u6642\u9ede<\/td>\n<td>\u6e05\u95dc\u6642(\u6d77\u95dc\u4ee3\u6536)<\/td>\n<td>\u51fa\u8ca8\u524d(\u900f\u904eIOSS\u7533\u5831)<\/td>\n<\/tr>\n<tr>\n<td>\u8cb7\u5bb6\u9ad4\u9a57<\/td>\n<td>\u9700\u984d\u5916\u652f\u4ed8VAT+\u7269\u6d41\u4ee3\u6536\u8cbb<\/td>\n<td>\u96f6\u984d\u5916\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td>\u6e05\u95dc\u901f\u5ea6<\/td>\n<td>5-7\u5929<\/td>\n<td>2-3\u5929<\/td>\n<\/tr>\n<tr>\n<td>\u8ce3\u5bb6\u6210\u672c<\/td>\n<td>\u7121(\u8cb7\u5bb6\u627f\u64d4)<\/td>\n<td>\u8a3b\u518a\u8cbb\u20ac200-400 + \u4e2d\u4ecb\u8cbb\u20ac500-800\/\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u9000\u8ca8\u8655\u7406<\/td>\n<td>\u8907\u96dc(\u9700\u9000\u7a05\u6d41\u7a0b)<\/td>\n<td>\u7c21\u55ae(\u53ef\u5728\u4e0b\u6708IOSS\u7533\u5831\u6263\u9664)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>IOSS\u5be6\u52d9\u6848\u4f8b<\/strong>\uff1a<br \/>\n\u53f0\u7063\u98fe\u54c1\u8ce3\u5bb6A\u900f\u904e\u81ea\u71df\u7db2\u7ad9\u92b7\u552e\u9805\u934a\u7d66\u5fb7\u570b\u6d88\u8cbb\u8005\uff0c\u552e\u50f9\u20ac60(\u542b\u904b\u20ac5)\u3002<\/p>\n<p><strong>\u672a\u4f7f\u7528IOSS<\/strong>\uff1a<\/p>\n<ul>\n<li>\u8cb7\u5bb6\u4e0b\u55ae\u652f\u4ed8\u20ac60<\/li>\n<li>\u6e05\u95dc\u6642DHL\u4ee3\u6536\u9032\u53e3VAT: (\u20ac60) \u00d7 19% = \u20ac11.4 + \u4ee3\u6536\u8cbb\u20ac15 = \u20ac26.4<\/li>\n<li>\u8cb7\u5bb6\u6536\u5230\u5305\u88f9\u524d\u9700\u984d\u5916\u652f\u4ed8\u20ac26.4\uff0c\u53ef\u80fd\u56e0\u6b64\u62d2\u6536<\/li>\n<li><strong>\u68c4\u55ae\u7387<\/strong> \u7d0430%-50%<\/li>\n<\/ul>\n<p><strong>\u4f7f\u7528IOSS<\/strong>\uff1a<\/p>\n<ul>\n<li>\u8ce3\u5bb6\u552e\u50f9\u20ac60\uff0c\u5176\u4e2d\u542b\u5fb7\u570bVAT \u20ac9.5(\u20ac60 \u00f7 1.19 \u00d7 0.19)<\/li>\n<li>\u8ce3\u5bb6\u5728IOSS\u6708\u5831\u4e2d\u7533\u5831\u6b64\u7b46\u92b7\u552e\uff0c\u7e73\u7d0d\u20ac9.5\u7d66\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc<\/li>\n<li>\u767c\u7968\u6a19\u793aIOSS\u7a05\u865f\uff0c\u6e05\u95dc\u6642\u6d77\u95dc\u76f4\u63a5\u653e\u884c<\/li>\n<li>\u8cb7\u5bb6\u6536\u8ca8\u7121\u9700\u984d\u5916\u652f\u4ed8<\/li>\n<li><strong>\u68c4\u55ae\u7387<\/strong>\u964d\u81f35%\u4ee5\u4e0b<\/li>\n<\/ul>\n<h3>\u9032\u53e3VAT\u7684\u7279\u6b8a\u898f\u5247\uff1a\u20ac150\u4f4e\u50f9\u503c\u5546\u54c1\u9580\u6abb<\/h3>\n<p>2021\u5e747\u67081\u65e5\u524d\uff0c\u6b50\u76df\u5c0d\u20ac22\u4ee5\u4e0b\u7684\u4f4e\u50f9\u503c\u9032\u53e3\u5546\u54c1\u514d\u5fb5VAT\u3002\u6539\u9769\u5f8c\uff1a<\/p>\n<ul>\n<li><strong>\u53d6\u6d88\u20ac22\u514d\u7a05\u9580\u6abb<\/strong>\uff0c\u6240\u6709\u9032\u53e3\u5546\u54c1\u90fd\u9700\u7e73VAT<\/li>\n<li>\u5f15\u5165<strong>IOSS\u5236\u5ea6<\/strong>\u7c21\u5316\u2264\u20ac150\u5546\u54c1\u7684VAT\u6536\u7e73<\/li>\n<li>\n<blockquote><p>\u20ac150\u5546\u54c1\u4ecd\u9700\u5728\u6e05\u95dc\u6642\u7e73\u7d0d\u9032\u53e3VAT<\/p><\/blockquote>\n<\/li>\n<\/ul>\n<p><strong>\u5224\u5b9a\u908f\u8f2f<\/strong>\uff1a<\/p>\n<div class=\"MarkdownCodeBlock_container__nRn2j\">\n<div class=\"MarkdownCodeBlock_codeBlock__rvLec force-dark\">\n<div class=\"MarkdownCodeBlock_codeHeaderCodeReferencing__4xrRh\">\n<div class=\"MarkdownCodeBlock_languageName__4_BF8\"><\/div>\n<\/div>\n<div class=\"\" data-collapsed=\"unknown\">\n<pre class=\"MarkdownCodeBlock_preTag__QMZEO MarkdownCodeBlock_horizontalScrollable__aGZiW\"><code class=\"language-clojure\">\u5546\u54c1\u5167\u5728\u50f9\u503c(Intrinsic Value) = \u8ca8\u7269\u6210\u672c + \u904b\u8cbb + \u4fdd\u96aa\r\n\u82e5 \u2264 \u20ac150 \u2192 \u53ef\u4f7f\u7528IOSS\r\n\u82e5 &gt; \u20ac150 \u2192 \u5fc5\u9808\u50b3\u7d71\u9032\u53e3VAT\u6d41\u7a0b\r\n<\/code><\/pre>\n<\/div>\n<div class=\"MarkdownCodeBlock_codeFooterPoePython__8QxYT\">\n<div class=\"MarkdownCodeBlock_codeFooterLeftSection__6yrgP\"><\/div>\n<div class=\"MarkdownCodeBlock_codeFooterRightSection__9Hz_z\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>\u6ce8\u610f\u9677\u9631<\/strong>\uff1a<\/p>\n<ul>\n<li>\u904b\u8cbb\u8a08\u5165\u20ac150\u5224\u5b9a(\u8207\u7f8e\u570bde minimis\u4e0d\u540c)<\/li>\n<li>\u591a\u4ef6\u5546\u54c1\u540c\u4e00\u5305\u88f9\uff0c\u7e3d\u50f9\u503c\u8d85\u904e\u20ac150\u5247\u6574\u6279\u4e0d\u9069\u7528IOSS<\/li>\n<li>\u9152\u7cbe\u3001\u83f8\u8349\u3001\u9999\u6c34\u7b49\u7279\u6b8a\u5546\u54c1<strong>\u6c38\u9060\u4e0d\u9069\u7528IOSS<\/strong>\uff0c\u5373\u4f7f\u2264\u20ac150<\/li>\n<\/ul>\n<hr \/>\n<h3>\u57162: \u9032\u53e3VAT\u4e09\u7a2e\u8655\u7406\u65b9\u5f0f\u6d41\u7a0b\u5716<\/h3>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19803\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-import-vat-three-methods-comparison-flowchart-2026.png\" alt=\"\u6b50\u76df\u9032\u53e3VAT\u4e09\u7a2e\u8655\u7406\u65b9\u5f0f\u6d41\u7a0b\u5716\uff0c\u6bd4\u8f03\u50b3\u7d71\u9032\u53e3VAT\u3001IOSS\u3001DDP\u7684\u6642\u9593\u6210\u672c\u8207\u8cb7\u5bb6\u9ad4\u9a57\u5dee\u7570\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-import-vat-three-methods-comparison-flowchart-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-import-vat-three-methods-comparison-flowchart-2026-768x429.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-import-vat-three-methods-comparison-flowchart-2026-1536x857.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-import-vat-three-methods-comparison-flowchart-2026-2048x1143.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-import-vat-three-methods-comparison-flowchart-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2>\u60c5\u58832: \u5009\u5132\u8f49\u79fbVAT\u5224\u5b9a &#8211; FBA\u8207Intra-Community Supply<\/h2>\n<p>\u4f7f\u7528Amazon FBA\u6216\u7b2c\u4e09\u65b9\u6b50\u6d32\u6d77\u5916\u5009\u7684\u53f0\u7063\u8ce3\u5bb6\uff0c\u7d93\u5e38\u9762\u81e8\u300c<strong>\u5eab\u5b58\u5728\u6b50\u76df\u6210\u54e1\u570b\u4e4b\u9593\u79fb\u52d5<\/strong>\u300d\u7684\u60c5\u5883\u3002\u9019\u7a2e\u8de8\u570b\u5eab\u5b58\u8f49\u79fb\u5728VAT\u89d2\u5ea6\u7a31\u70ba<strong>Intra-Community Supply(\u6b50\u76df\u5167\u90e8\u4f9b\u61c9)\u6216Intra-Community Transfer(\u6b50\u76df\u5167\u90e8\u8f49\u79fb)<\/strong>\uff0c\u8655\u7406\u4e0d\u7576\u6703\u5c0e\u81f4\u96d9\u91cd\u8ab2\u7a05\u6216\u672a\u7533\u5831\u7f70\u6b3e\u3002<\/p>\n<h3>\u4ec0\u9ebc\u662fIntra-Community Supply\uff1f<\/h3>\n<p>\u7576\u5546\u54c1\u5f9e\u4e00\u500b\u6b50\u76df\u6210\u54e1\u570b\u79fb\u52d5\u81f3\u53e6\u4e00\u500b\u6210\u54e1\u570b\u6642\uff0c\u7a05\u52d9\u4e0a\u8996\u70ba\u5169\u500b\u52d5\u4f5c\uff1a<\/p>\n<ol>\n<li><strong>\u51fa\u53e3(Dispatch)<\/strong>\uff1a\u5f9e\u539f\u570b\u300c\u51fa\u53e3\u300d\uff0c\u9069\u75280% VAT(\u514d\u7a05)<\/li>\n<li><strong>\u9032\u53e3(Arrival)<\/strong>\uff1a\u5728\u76ee\u7684\u570b\u300c\u9032\u53e3\u300d\uff0c\u7522\u751f\u7576\u5730VAT\u7fa9\u52d9<\/li>\n<\/ol>\n<p><strong>\u95dc\u9375\u898f\u5247<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5373\u4f7f\u662f<strong>\u540c\u4e00\u4f01\u696d<\/strong>\u5728\u4e0d\u540c\u570b\u5bb6\u7684\u5009\u5eab\u9593\u8abf\u64a5\uff0c\u4ecd\u9700\u7533\u5831<\/li>\n<li>\u51fa\u53e3\u570b\u9700\u5728VAT\u7533\u5831\u8868\u4e2d\u5217\u70ba<strong>Intra-Community Supply(Box 8\/9)<\/strong><\/li>\n<li>\u9032\u53e3\u570b\u9700\u5728VAT\u7533\u5831\u8868\u4e2d\u5217\u70ba<strong>Intra-Community Acquisition(Box 2)<\/strong><\/li>\n<li>\u82e5\u4f01\u696d\u5728\u5169\u570b\u90fd\u6709VAT\u8a3b\u518a\uff0c\u53ef\u7528<strong>Triangulation\u7c21\u5316\u7533\u5831<\/strong>(\u5f8c\u8ff0)<\/li>\n<\/ul>\n<h3>FBA\u5eab\u5b58\u8f49\u79fb\u7684VAT\u8655\u7406<\/h3>\n<p><strong>\u60c5\u58832A: \u5f9e\u5fb7\u570bFBA\u5009\u5eab\u8f49\u79fb\u81f3\u6cd5\u570bFBA\u5009\u5eab<\/strong><\/p>\n<p>\u5047\u8a2d\u53f0\u7063\u8ce3\u5bb6\u540c\u6642\u5728\u5fb7\u570b\u8207\u6cd5\u570b\u8a3b\u518aVAT\uff0c\u67091,000\u4ef6\u5546\u54c1(\u7e3d\u50f9\u503c\u20ac10,000)\u5f9e\u5fb7\u570b\u5009\u5eab\u8abf\u64a5\u81f3\u6cd5\u570b\uff1a<\/p>\n<p><strong>\u5fb7\u570b\u7aef\u8655\u7406<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5728\u5fb7\u570bVAT\u7533\u5831(UStVA\u8868\u683c)\u4e2d\uff1a\n<ul>\n<li>Box 21: Intra-Community Supply \u20ac10,000(\u514d\u7a05\uff0c0% VAT)<\/li>\n<li>\u9700\u63d0\u4ea4<strong>Recapitulative Statement(EU Sales List\uff0c\u6b50\u76df\u92b7\u552e\u6e05\u55ae)<\/strong>\uff0c\u5217\u660e\u6cd5\u570bVAT\u7a05\u865f\u8207\u91d1\u984d<\/li>\n<\/ul>\n<\/li>\n<li>Output VAT: \u20ac0(\u56e0\u70ba\u662f\u514d\u7a05\u51fa\u53e3)<\/li>\n<\/ul>\n<p><strong>\u6cd5\u570b\u7aef\u8655\u7406<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5728\u6cd5\u570bVAT\u7533\u5831(CA3\u8868\u683c)\u4e2d\uff1a\n<ul>\n<li>Box 2A: Intra-Community Acquisition \u20ac10,000<\/li>\n<li>Output VAT: \u20ac10,000 \u00d7 20% = \u20ac2,000<\/li>\n<li>Input VAT: \u540c\u6642\u5217\u70ba\u20ac2,000(\u53ef\u62b5\u6263)<\/li>\n<li><strong>\u61c9\u7e73VAT<\/strong>: \u20ac2,000 &#8211; \u20ac2,000 = \u20ac0<\/li>\n<\/ul>\n<\/li>\n<li>\u5be6\u969b\u4e0a\u7121\u9700\u7e73\u7d0d\uff0c\u4f46<strong>\u5fc5\u9808\u7533\u5831<\/strong><\/li>\n<\/ul>\n<p><strong>\u95dc\u9375\u9ede<\/strong>\uff1a<\/p>\n<ul>\n<li>\u96d6\u7136\u6700\u7d42\u61c9\u7e73\u20ac0\uff0c\u4f46\u82e5\u672a\u7533\u5831\u6216\u7533\u5831\u932f\u8aa4\uff0c\u5169\u570b\u7a05\u52d9\u6a5f\u95dc\u90fd\u53ef\u80fd\u958b\u7f70<\/li>\n<li>\u5fb7\u570b\u8207\u6cd5\u570b\u7684VAT\u7533\u5831\u9700<strong>\u6578\u64da\u4e00\u81f4<\/strong>\uff0c\u5426\u5247\u6703\u89f8\u767c\u7a3d\u67e5<\/li>\n<li>Amazon\u7684Inventory Event Detail Report\u53ef\u4f5c\u70ba\u8f49\u79fb\u8b49\u660e<\/li>\n<\/ul>\n<h3>Pan-European FBA\u7684\u8907\u96dc\u6027<\/h3>\n<p>\u4f7f\u7528Amazon **Pan-European FBA(\u6cdb\u6b50FBA)**\u6642\uff0cAmazon\u6703\u81ea\u52d5\u5c07\u5546\u54c1\u5206\u6563\u81f37\u500b\u570b\u5bb6\u5009\u5eab(\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u3001\u897f\u73ed\u7259\u3001\u6ce2\u862d\u3001\u6377\u514b\u3001\u82f1\u570b)\uff0c\u6bcf\u6b21\u8abf\u64a5\u90fd\u6703\u89f8\u767cIntra-Community Supply\uff1a<\/p>\n<p><strong>\u6708\u5ea6\u53ef\u80fd\u767c\u751f\u7684\u8f49\u79fb<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5fb7\u570b \u2192 \u6cd5\u570b(500\u4ef6)<\/li>\n<li>\u5fb7\u570b \u2192 \u6ce2\u862d(300\u4ef6)<\/li>\n<li>\u6cd5\u570b \u2192 \u7fa9\u5927\u5229(200\u4ef6)<\/li>\n<li>&#8230;\u5171\u8a0810-20\u7b46\u8f49\u79fb<\/li>\n<\/ul>\n<p><strong>\u7533\u5831\u5de5\u4f5c\u91cf<\/strong>\uff1a<\/p>\n<ul>\n<li>\u9700\u57287\u500b\u570b\u5bb6\u5206\u5225\u7533\u5831(\u6bcf\u570b\u6bcf\u6708\u6216\u6bcf\u5b63)<\/li>\n<li>\u6bcf\u7b46\u8f49\u79fb\u90fd\u9700\u751f\u6210Intra-Community Supply\/Acquisition\u914d\u5c0d\u8a18\u9304<\/li>\n<li>\u9700\u63d0\u4ea47\u4efdEU Sales List<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u89e3\u6c7a\u65b9\u6848<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u4f7f\u7528VAT\u5408\u898f\u8edf\u9ad4<\/strong>\uff1a\u5982Taxdoo\u3001Lovat\u3001Avalara\uff0c\u81ea\u52d5\u6574\u5408Amazon\u5831\u8868\u4e26\u751f\u6210\u7533\u5831\u8868<\/li>\n<li><strong>\u59d4\u8a17\u5c08\u696d\u7a05\u52d9\u4ee3\u7406<\/strong>\uff1a\u8655\u7406\u591a\u570b\u7533\u5831\u8207\u914d\u5c0d\u6838\u5c0d<\/li>\n<li><strong>\u8003\u616e\u9650\u5236FBA\u7bc4\u570d<\/strong>\uff1a\u50c5\u4f7f\u7528\u5fb7\u570b+\u6ce2\u862d\u5009\u5eab\uff0c\u6e1b\u5c11\u8f49\u79fb\u8907\u96dc\u5ea6<\/li>\n<\/ol>\n<h3>\u4ec0\u9ebc\u662fTriangulation(\u4e09\u89d2\u7c21\u5316\u7533\u5831)\uff1f<\/h3>\n<p><strong>Triangulation<\/strong>\u662f\u6b50\u76df\u91dd\u5c0d\u7279\u5b9a\u8de8\u570b\u4ea4\u6613\u7684\u7c21\u5316\u898f\u5247\uff0c\u5141\u8a31\u4e2d\u9593\u5546\u514d\u65bc\u5728\u67d0\u4e9b\u570b\u5bb6\u8a3b\u518aVAT\u3002<\/p>\n<p><strong>\u9069\u7528\u689d\u4ef6<\/strong>\uff1a<\/p>\n<ol>\n<li>\u4e09\u65b9\u4ea4\u6613\uff1a\u4f9b\u61c9\u5546A(\u570b\u5bb61) \u2192 \u4e2d\u9593\u5546B(\u570b\u5bb62) \u2192 \u6700\u7d42\u8cb7\u5bb6C(\u570b\u5bb63)<\/li>\n<li>\u5546\u54c1\u76f4\u63a5\u5f9e\u570b\u5bb61\u767c\u8ca8\u81f3\u570b\u5bb63\uff0c\u4e0d\u7d93\u904e\u570b\u5bb62<\/li>\n<li>\u4e2d\u9593\u5546B\u5728\u570b\u5bb62\u6709VAT\u8a3b\u518a\uff0c\u4f46\u5728\u570b\u5bb61\u30013\u90fd\u6c92\u6709<\/li>\n<\/ol>\n<p><strong>\u5be6\u4f8b<\/strong>\uff1a<\/p>\n<ul>\n<li>\u53f0\u7063\u8ce3\u5bb6A\u5728\u5fb7\u570b\u8a3b\u518aVAT\uff0c\u5f9e\u5fb7\u570bFBA\u5009\u5eab\u92b7\u552e\u7d66\u6cd5\u570b\u8cb7\u5bb6C<\/li>\n<li>\u82e5\u7b26\u5408\u689d\u4ef6\uff0c\u53ef\u9069\u7528Triangulation\uff0c\u7121\u9700\u5728\u6cd5\u570b\u8a3b\u518aVAT<\/li>\n<li>\u4f46\u5be6\u52d9\u4e0aAmazon FBA\u5f88\u96e3\u6eff\u8db3\u689d\u4ef6\uff0c\u56e0\u70ba\u5546\u54c1\u5132\u5b58\u5728\u6cd5\u570b\u5c31\u5fc5\u9808\u8a3b\u518a<\/li>\n<\/ul>\n<blockquote><p>\u26a0\ufe0f <strong>\u91cd\u8981\u63d0\u9192<\/strong>\uff1aTriangulation\u898f\u5247\u8907\u96dc\u4e14\u5404\u570b\u89e3\u91cb\u4e0d\u4e00\uff0c\u5efa\u8b70\u8aee\u8a62\u5c08\u696d\u7a05\u52d9\u9867\u554f\u3002\u591a\u6578Amazon\u8ce3\u5bb6\u4ecd\u9700\u5728\u6709\u5eab\u5b58\u7684\u6bcf\u500b\u570b\u5bb6\u8a3b\u518aVAT\u3002<\/p><\/blockquote>\n<hr \/>\n<h2>\u60c5\u58833: \u8de8\u5883\u92b7\u552eVAT\u5224\u5b9a &#8211; B2C vs B2B\u7684\u7a05\u7387\u8207\u7533\u5831<\/h2>\n<p>\u8de8\u5883\u92b7\u552e\u7684VAT\u5224\u5b9a\u6838\u5fc3\u554f\u984c\u662f\uff1a**\u61c9\u9069\u7528\u54ea\u570b\u7a05\u7387\uff1f\u8ab0\u6709\u8cac\u4efb\u6536\u53d6\u4e26\u7e73\u7d0dVAT\uff1f**\u7b54\u6848\u53d6\u6c7a\u65bc\u8cb7\u5bb6\u8eab\u4efd(B2C\u6216B2B)\u8207\u92b7\u552e\u6a21\u5f0f\u3002<\/p>\n<h3>B2C\u8de8\u5883\u92b7\u552e\uff1a\u9060\u8ddd\u92b7\u552e\u898f\u5247(Distance Selling)<\/h3>\n<p><strong>\u57fa\u672c\u898f\u5247<\/strong>\uff1a<\/p>\n<ul>\n<li>\u92b7\u552e\u7d66\u6b50\u76df\u6d88\u8cbb\u8005(\u500b\u4eba)\uff0c\u9069\u7528<strong>\u8cb7\u5bb6\u6240\u5728\u570bVAT\u7a05\u7387<\/strong><\/li>\n<li>2021\u5e747\u67081\u65e5\u8d77\uff0c\u5168\u6b50\u76df\u7d71\u4e00<strong>\u20ac10,000\u9580\u6abb<\/strong>\n<ul>\n<li>\u5e74\u5ea6\u8de8\u5883B2C\u92b7\u552e\u984d\u2264\u20ac10,000\uff1a\u53ef\u9078\u64c7\u9069\u7528\u8ce3\u5bb6\u6240\u5728\u570b\u7a05\u7387<\/li>\n<li>\u5e74\u5ea6\u8de8\u5883B2C\u92b7\u552e\u984d&gt;\u20ac10,000\uff1a<strong>\u5fc5\u9808<\/strong>\u9069\u7528\u8cb7\u5bb6\u6240\u5728\u570b\u7a05\u7387<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u5224\u5b9a<\/strong>\uff1a<\/p>\n<p><strong>\u60c5\u58833A: \u53f0\u7063\u8ce3\u5bb6\u5f9e\u5fb7\u570bFBA\u5009\u5eab\u92b7\u552e\u7d66\u6cd5\u570b\u6d88\u8cbb\u8005(\u5e74\u92b7\u552e\u20ac8,000)<\/strong><\/p>\n<ul>\n<li>\u9078\u98051: \u4f7f\u7528\u5fb7\u570b\u7a05\u738719%(\u56e0\u70ba\u672a\u8d85\u904e\u20ac10,000)<\/li>\n<li>\u9078\u98052: \u8a3b\u518aOSS\uff0c\u4f7f\u7528\u6cd5\u570b\u7a05\u738720%<\/li>\n<li><strong>\u5efa\u8b70<\/strong>\uff1a\u82e5\u9810\u8a08\u5feb\u901f\u6210\u9577\uff0c\u76f4\u63a5\u8a3b\u518aOSS\u907f\u514d\u65e5\u5f8c\u88dc\u7533\u5831<\/li>\n<\/ul>\n<p><strong>\u60c5\u58833B: \u53f0\u7063\u8ce3\u5bb6\u8de8\u5883\u92b7\u552e\u984d\u20ac15,000(\u5fb7\u570b\u20ac6,000\u3001\u6cd5\u570b\u20ac5,000\u3001\u7fa9\u5927\u5229\u20ac4,000)<\/strong><\/p>\n<ul>\n<li><strong>\u5f37\u5236<\/strong>\u9069\u7528\u8cb7\u5bb6\u6240\u5728\u570b\u7a05\u7387<\/li>\n<li>\u5fc5\u9808\u8a3b\u518aOSS\u6216\u5728\u5fb7\u6cd5\u7fa9\u5206\u5225\u8a3b\u518aVAT<\/li>\n<li>OSS\u7533\u5831\u7bc4\u4f8b\uff1a\n<ul>\n<li>\u5fb7\u570b\u92b7\u552e\u20ac6,000 \u00d7 19% = \u20ac1,140<\/li>\n<li>\u6cd5\u570b\u92b7\u552e\u20ac5,000 \u00d7 20% = \u20ac1,000<\/li>\n<li>\u7fa9\u5927\u5229\u92b7\u552e\u20ac4,000 \u00d7 22% = \u20ac880<\/li>\n<li>\u7e3d\u61c9\u7e73VAT = \u20ac3,020(\u900f\u904eOSS\u55ae\u4e00\u7533\u5831)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>B2B\u8de8\u5883\u92b7\u552e\uff1aReverse Charge\u6a5f\u5236<\/h3>\n<p><strong>\u57fa\u672c\u898f\u5247<\/strong>\uff1a<\/p>\n<ul>\n<li>\u8ce3\u5bb6\u92b7\u552e\u7d66<strong>\u6b50\u76df\u8a3b\u518a\u4f01\u696d<\/strong>(\u63d0\u4f9b\u6709\u6548VAT\u865f)<\/li>\n<li>\u9069\u7528<strong>Reverse Charge(\u9006\u5411\u5fb5\u6536)<\/strong>\uff1a\u8ce3\u5bb6\u4e0d\u6536VAT\uff0c\u7531\u8cb7\u5bb6\u5728\u5176VAT\u7533\u5831\u4e2d\u81ea\u884c\u7e73\u7d0d<\/li>\n<li>\u8ce3\u5bb6\u9700\u5728\u767c\u7968\u4e0a\u6a19\u8a3b\uff1a<strong>&#8220;Reverse Charge &#8211; VAT to be accounted for by the recipient&#8221;<\/strong><\/li>\n<\/ul>\n<p><strong>Reverse Charge\u7684VAT\u8655\u7406<\/strong>\uff1a<\/p>\n<p><strong>\u8ce3\u5bb6\u7aef(\u53f0\u7063\u8ce3\u5bb6\u5728\u5fb7\u570b\u8a3b\u518aVAT)<\/strong>\uff1a<\/p>\n<ul>\n<li>\u767c\u7968\u91d1\u984d\u20ac1,000(\u672a\u542bVAT)<\/li>\n<li>Output VAT: \u20ac0(\u56e0\u70baReverse Charge)<\/li>\n<li>\u5728\u5fb7\u570bVAT\u7533\u5831\u8868Box 21\u5217\u70baIntra-Community Supply<\/li>\n<li>\u63d0\u4ea4EU Sales List\uff0c\u5217\u660e\u8cb7\u5bb6VAT\u865f\u8207\u91d1\u984d<\/li>\n<\/ul>\n<p><strong>\u8cb7\u5bb6\u7aef(\u6cd5\u570b\u4f01\u696d)<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5728\u6cd5\u570bVAT\u7533\u5831\u4e2d\uff1a\n<ul>\n<li>Box 2A: Intra-Community Acquisition \u20ac1,000<\/li>\n<li>Output VAT(\u61c9\u7e73): \u20ac1,000 \u00d7 20% = \u20ac200<\/li>\n<li>Input VAT(\u53ef\u62b5\u6263): \u20ac200<\/li>\n<li>\u61c9\u7e73VAT: \u20ac200 &#8211; \u20ac200 = \u20ac0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u95dc\u9375\u5408\u898f\u9ede<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u5fc5\u9808\u9a57\u8b49\u8cb7\u5bb6VAT\u865f<\/strong>\uff1a\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;}\u78ba\u8a8d\u6709\u6548\u6027<\/li>\n<li><strong>\u4fdd\u5b58\u9a57\u8b49\u8a18\u9304<\/strong>\uff1a\u6bcf\u7b46\u4ea4\u6613\u90fd\u9700\u8a18\u9304VIES\u67e5\u8a62\u7d50\u679c\u8207\u6642\u9593<\/li>\n<li><strong>\u6b63\u78ba\u767c\u7968\u683c\u5f0f<\/strong>\uff1a\u5fc5\u9808\u5305\u542b\uff1a\n<ul>\n<li>\u8ce3\u5bb6VAT\u865f<\/li>\n<li>\u8cb7\u5bb6VAT\u865f<\/li>\n<li>&#8220;Reverse Charge&#8221;\u689d\u6b3e<\/li>\n<li>\u6a19\u8a3b&#8221;0% VAT&#8221;\u800c\u975e&#8221;\u514d\u7a05&#8221;<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u7533\u5831EU Sales List<\/strong>\uff1a\u6bcf\u5b63\u63d0\u4ea4\uff0c\u5217\u660e\u6240\u6709B2B\u5ba2\u6236VAT\u865f\u8207\u92b7\u552e\u984d<\/li>\n<\/ol>\n<h3>\u6df7\u5408B2C\u8207B2B\u92b7\u552e\u7684\u7533\u5831\u6311\u6230<\/h3>\n<p>\u53f0\u7063\u8ce3\u5bb6\u540c\u6642\u6709Amazon B2C\u92b7\u552e\u8207\u6279\u767cB2B\u696d\u52d9\u6642\uff0c\u9700\u5728\u540c\u4e00VAT\u7533\u5831\u8868\u4e2d\u5206\u5225\u8655\u7406\uff1a<\/p>\n<p><strong>\u5fb7\u570bVAT\u7533\u5831\u8868(UStVA)\u7bc4\u4f8b<\/strong>\uff1a<\/p>\n<ul>\n<li>Box 8: B2C\u672c\u5730\u92b7\u552e\u20ac10,000 \u2192 Output VAT \u20ac1,900(19%)<\/li>\n<li>Box 21: B2B Intra-Community Supply \u20ac5,000 \u2192 Output VAT \u20ac0<\/li>\n<li>Box 16: Input VAT(\u5009\u5132\u8cbb\u3001\u7269\u6d41\u8cbb\u7b49) \u20ac800<\/li>\n<li>\u61c9\u7e73VAT = \u20ac1,900 &#8211; \u20ac800 = \u20ac1,100<\/li>\n<\/ul>\n<p><strong>\u5e38\u898b\u932f\u8aa4<\/strong>\uff1a<\/p>\n<ol>\n<li>\u5c07B2B\u92b7\u552e\u4e5f\u52a0\u5165\u20ac10,000\u9580\u6abb\u8a08\u7b97(\u932f\u8aa4\uff01B2B\u4e0d\u8a08\u5165)<\/li>\n<li>\u672a\u9a57\u8b49\u8cb7\u5bb6VAT\u865f\u5c31\u9069\u7528Reverse Charge(\u98a8\u96aa\uff01\u9700\u88dc\u7e73VAT)<\/li>\n<li>\u5c07B2B\u92b7\u552e\u5217\u70ba\u514d\u7a05\u800c\u975e0% VAT(\u683c\u5f0f\u932f\u8aa4)<\/li>\n<\/ol>\n<hr \/>\n<h3>\u57163: B2C vs B2B\u8de8\u5883\u92b7\u552eVAT\u5224\u5b9a\u5c0d\u7167\u8868<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19804\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-vs-b2b-cross-border-vat-comparison-table-2026.png\" alt=\"B2C vs B2B\u8de8\u5883\u92b7\u552eVAT\u8655\u7406\u5c0d\u7167\u8868\uff0c\u986f\u793a\u9069\u7528\u7a05\u7387\u3001\u6536\u53d6\u8cac\u4efb\u3001\u7533\u5831\u8981\u6c42\u8207\u98a8\u96aa\u9ede\u5dee\u7570\" width=\"2560\" height=\"1643\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-vs-b2b-cross-border-vat-comparison-table-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-vs-b2b-cross-border-vat-comparison-table-2026-768x493.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-vs-b2b-cross-border-vat-comparison-table-2026-1536x986.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-vs-b2b-cross-border-vat-comparison-table-2026-2048x1315.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/b2c-vs-b2b-cross-border-vat-comparison-table-2026-18x12.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2>OSS\u5236\u5ea6\u6df1\u5ea6\u89e3\u6790\uff1a\u904b\u4f5c\u6a5f\u5236\u8207\u5be6\u52d9\u61c9\u7528<\/h2>\n<p>OSS(One-Stop Shop\uff0c\u4e00\u7ad9\u5f0f\u5546\u5e97)\u662f2021\u5e74\u6b50\u76df\u96fb\u5546\u6539\u9769\u7684\u6838\u5fc3\u5236\u5ea6\uff0c\u65e8\u5728\u7c21\u5316\u8de8\u5883B2C\u92b7\u552e\u7684VAT\u7533\u5831\u3002\u7406\u89e3OSS\u7684\u5e95\u5c64\u908f\u8f2f\uff0c\u662f\u53f0\u7063\u8ce3\u5bb6\u512a\u5316\u7a05\u52d9\u5408\u898f\u6210\u672c\u7684\u95dc\u9375\u3002<\/p>\n<h3>OSS\u7684\u4e09\u7a2e\u985e\u578b<\/h3>\n<p>\u6b50\u76df\u5be6\u969b\u4e0a\u6709<strong>\u4e09\u7a2eOSS\u5236\u5ea6<\/strong>\uff0c\u4f46\u4e00\u822c\u8a0e\u8ad6\u7684\u662f<strong>Union Scheme(\u806f\u76df\u65b9\u6848)<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>Union Scheme OSS<\/strong>\uff1a\n<ul>\n<li>\u9069\u7528\uff1a\u6b50\u76df\u5883\u5167\u4f01\u696d\u7684\u8de8\u5883B2C\u92b7\u552e<\/li>\n<li>\u7bc4\u4f8b\uff1a\u5fb7\u570b\u8ce3\u5bb6\u92b7\u552e\u7d66\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u3001\u897f\u73ed\u7259\u6d88\u8cbb\u8005<\/li>\n<\/ul>\n<\/li>\n<li><strong>Non-Union Scheme OSS<\/strong>\uff1a\n<ul>\n<li>\u9069\u7528\uff1a<strong>\u975e\u6b50\u76df\u4f01\u696d<\/strong>(\u5982\u53f0\u7063\u8ce3\u5bb6)\u7684\u8de8\u5883B2C\u92b7\u552e<\/li>\n<li>\u7bc4\u4f8b\uff1a\u53f0\u7063\u8ce3\u5bb6\u5f9e\u53f0\u7063\u76f4\u90f5\u6216\u6b50\u76df\u5009\u5eab\u92b7\u552e\u7d66\u591a\u570b\u6d88\u8cbb\u8005<\/li>\n<li>\u8a3b\u518a\u5730\uff1a\u53ef\u5728\u4efb\u4e00\u6210\u54e1\u570b(\u7121\u9700\u6709\u5be6\u9ad4\u64da\u9ede)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Import Scheme(\u5373IOSS)<\/strong>\uff1a\n<ul>\n<li>\u9069\u7528\uff1a\u5f9e\u6b50\u76df\u5883\u5916\u9032\u53e3\u2264\u20ac150\u5546\u54c1<\/li>\n<li>\u5df2\u5728\u524d\u6587\u8a73\u8ff0<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>\u53f0\u7063\u8ce3\u5bb6\u9069\u7528<\/strong>\uff1aNon-Union Scheme OSS \u6216 IOSS(\u8996\u60c5\u5883)<\/p>\n<h3>OSS\u7684\u904b\u4f5c\u6a5f\u5236<\/h3>\n<p><strong>\u8a3b\u518a\u6d41\u7a0b<\/strong>\uff1a<\/p>\n<ol>\n<li>\u9078\u64c7\u8a3b\u518a\u570b(\u5efa\u8b70\uff1a\u611b\u723e\u862d\u3001\u8377\u862d\u3001\u6377\u514b\uff0c\u7533\u8acb\u5feb\u4e14\u4ee3\u7406\u8cbb\u4f4e)<\/li>\n<li>\u900f\u904e\u8a72\u570b\u7a05\u52d9\u6a5f\u95dc\u7dda\u4e0a\u7cfb\u7d71\u63d0\u4ea4\u7533\u8acb<\/li>\n<li>\u53d6\u5f97OSS\u7a05\u865f(\u683c\u5f0f: EU + \u570b\u5bb6\u4ee3\u78bc + 9\u4f4d\u6578\u5b57)<\/li>\n<li>\u53ef\u5728<strong>\u6240\u670927\u570b<\/strong>\u92b7\u552e\uff0c\u7121\u9700\u5206\u5225\u8a3b\u518a<\/li>\n<\/ol>\n<p><strong>\u7533\u5831\u6d41\u7a0b<\/strong>(\u6bcf\u5b63\u4e00\u6b21)\uff1a<\/p>\n<ol>\n<li>\u767b\u5165\u8a3b\u518a\u570bOSS\u7533\u5831\u7cfb\u7d71<\/li>\n<li>\u6309\u8cb7\u5bb6\u6240\u5728\u570b\u5206\u5225\u5217\u5831\u92b7\u552e\u984d\u8207VAT\uff1a\n<div class=\"MarkdownCodeBlock_container__nRn2j\">\n<div class=\"MarkdownCodeBlock_codeBlock__rvLec force-dark\">\n<div class=\"MarkdownCodeBlock_codeHeaderCodeReferencing__4xrRh\">\n<div class=\"MarkdownCodeBlock_languageName__4_BF8\">apache<\/div>\n<\/div>\n<div class=\"\" data-collapsed=\"unknown\">\n<pre class=\"MarkdownCodeBlock_preTag__QMZEO MarkdownCodeBlock_horizontalScrollable__aGZiW\"><code class=\"language-apache\">\u5fb7\u570b\u92b7\u552e \u20ac10,000 \u00d7 19% = \u20ac1,900\r\n\u6cd5\u570b\u92b7\u552e \u20ac8,000 \u00d7 20% = \u20ac1,600\r\n\u897f\u73ed\u7259\u92b7\u552e \u20ac5,000 \u00d7 21% = \u20ac1,050\r\n\u7e3d\u8a08 \u20ac23,000\u92b7\u552e\u984d\uff0c\u61c9\u7e73\u20ac4,550\r\n<\/code><\/pre>\n<\/div>\n<div class=\"MarkdownCodeBlock_codeFooterPoePython__8QxYT\">\n<div class=\"MarkdownCodeBlock_codeFooterLeftSection__6yrgP\"><\/div>\n<div class=\"MarkdownCodeBlock_codeFooterRightSection__9Hz_z\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/li>\n<li>\u7cfb\u7d71\u81ea\u52d5\u5c07VAT\u5206\u914d\u7d66\u5404\u8cb7\u5bb6\u6240\u5728\u570b<\/li>\n<li>\u900f\u904e\u55ae\u4e00\u9280\u884c\u8f49\u5e33\u7e73\u7d0d\u7e3d\u984d\u20ac4,550<\/li>\n<li>\u7533\u5831\u622a\u6b62\u65e5\uff1a1\u6708\u30014\u6708\u30017\u6708\u300110\u6708\u7684\u6708\u5e95<\/li>\n<\/ol>\n<p><strong>OSS\u7684\u512a\u52e2<\/strong>\uff1a<\/p>\n<ul>\n<li>\u53ea\u9700\u5728\u4e00\u570b\u8a3b\u518a\uff0c\u964d\u4f4e80%\u8a3b\u518a\u6210\u672c<\/li>\n<li>\u6bcf\u5b63\u7d71\u4e00\u7533\u5831\uff0c\u7121\u9700\u5206\u5225\u8655\u740627\u570b<\/li>\n<li>\u907f\u514d\u591a\u570b\u7a05\u52d9\u4ee3\u7406\u8cbb\u7528<\/li>\n<li>\u7c21\u5316\u532f\u6b3e\u6d41\u7a0b(\u55ae\u4e00\u8f49\u5e33)<\/li>\n<\/ul>\n<p><strong>OSS\u7684\u9650\u5236<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u4e0d\u9069\u7528\u65bc\u6709\u5be6\u9ad4\u5eab\u5b58(FBA)<\/strong>\uff1a\u82e5\u5728\u5fb7\u570b\u6709FBA\u5009\u5eab\uff0c\u5fb7\u570b\u672c\u5730\u92b7\u552e<strong>\u4e0d\u80fd<\/strong>\u900f\u904eOSS\u7533\u5831\uff0c\u9700\u53e6\u5916\u5728\u5fb7\u570bVAT\u7533\u5831<\/li>\n<li><strong>\u7121\u6cd5\u62b5\u6263Input VAT<\/strong>\uff1aOSS\u7a05\u865f\u50c5\u7528\u65bc\u7533\u5831\u8de8\u5883\u92b7\u552e\uff0c\u82e5\u8981\u62b5\u6263\u5728\u67d0\u570b\u7522\u751f\u7684\u652f\u51fa(\u5009\u5132\u8cbb\u3001\u7269\u6d41\u8cbb)\uff0c\u4ecd\u9700\u5728\u8a72\u570b\u8a3b\u518a\u7576\u5730VAT<\/li>\n<li><strong>\u90e8\u5206\u570b\u5bb6\u4ecd\u8981\u6c42\u7a05\u52d9\u4ee3\u7406<\/strong>\uff1a\u5982\u5fb7\u570b\u8981\u6c42\u975e\u6b50\u76df\u4f01\u696d\u59d4\u8a17Fiscal Representative<\/li>\n<\/ol>\n<h3>OSS vs \u591a\u570b\u8a3b\u518a\u6210\u672c\u6bd4\u8f03<\/h3>\n<p><strong>\u60c5\u5883<\/strong>\uff1a\u53f0\u7063\u8ce3\u5bb6\u8de85\u570b\u92b7\u552e(\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u3001\u897f\u73ed\u7259\u3001\u8377\u862d)\uff0c\u5e74\u92b7\u552e\u20ac100,000<\/p>\n<p><strong>\u65b9\u6848A: 5\u570b\u5206\u5225\u8a3b\u518aVAT<\/strong><\/p>\n<ul>\n<li>\u8a3b\u518a\u8cbb\uff1a\u20ac800 \u00d7 5 = \u20ac4,000<\/li>\n<li>\u7a05\u52d9\u4ee3\u7406\u8cbb\uff1a\u20ac1,500 \u00d7 5 = \u20ac7,500\/\u5e74<\/li>\n<li>\u7533\u5831\u8cbb\uff1a\u20ac150\/\u6708 \u00d7 5\u570b \u00d7 12\u6708 = \u20ac9,000\/\u5e74<\/li>\n<li><strong>\u7e3d\u6210\u672c<\/strong>: \u20ac20,500\/\u5e74<\/li>\n<\/ul>\n<p><strong>\u65b9\u6848B: \u8377\u862dOSS\u8a3b\u518a<\/strong><\/p>\n<ul>\n<li>\u8a3b\u518a\u8cbb\uff1a\u20ac500<\/li>\n<li>OSS\u4ee3\u7406\u8cbb\uff1a\u20ac1,200\/\u5e74<\/li>\n<li>\u7533\u5831\u8cbb\uff1a\u20ac250\/\u5b63 \u00d7 4 = \u20ac1,000\/\u5e74<\/li>\n<li><strong>\u7e3d\u6210\u672c<\/strong>: \u20ac2,700\/\u5e74<\/li>\n<\/ul>\n<p><strong>\u7bc0\u7701<\/strong>: \u20ac20,500 &#8211; \u20ac2,700 = <strong>\u20ac17,800\/\u5e74<\/strong>(\u770185%)<\/p>\n<blockquote><p>\ud83d\udca1 <strong>\u5be6\u52d9\u5efa\u8b70<\/strong>\uff1a\u82e5\u53f0\u7063\u8ce3\u5bb6\u50c5\u5f9e\u53f0\u7063\u76f4\u90f5\u6216\u5728\u55ae\u4e00\u570b\u5bb6(\u5982\u5fb7\u570b)\u6709FBA\uff0c\u4f46\u8de8\u591a\u570b\u92b7\u552e\uff0c\u6700\u4f73\u7b56\u7565\u662f\uff1a\u5fb7\u570b\u8a3b\u518a\u7576\u5730VAT(\u7528\u65bcFBA\u672c\u5730\u92b7\u552e\u8207Input VAT\u62b5\u6263) + \u8377\u862dOSS(\u7528\u65bc\u5176\u4ed6\u570b\u5bb6\u8de8\u5883\u92b7\u552e)\u3002<\/p><\/blockquote>\n<hr \/>\n<h2>\u5e38\u898bVAT\u7a3d\u67e5\u89f8\u767c\u9ede\u8207\u61c9\u5c0d\u7b56\u7565<\/h2>\n<p>\u6b50\u76df\u5404\u570b\u7a05\u52d9\u6a5f\u95dc(\u5982\u5fb7\u570bFinanzamt\u3001\u6cd5\u570bDGFiP)\u5982\u4f55\u767c\u73fe\u53f0\u7063\u8ce3\u5bb6\u7684VAT\u9055\u898f\uff1f\u4ee5\u4e0b\u662f\u6700\u5e38\u898b\u7684\u7a3d\u67e5\u89f8\u767c\u9ede\uff1a<\/p>\n<h3>\u89f8\u767c\u9ede1: Amazon\u7b49\u5e73\u53f0\u4e3b\u52d5\u901a\u5831<\/h3>\n<p>Amazon\u3001eBay\u7b49\u5e73\u53f0\u6709\u7fa9\u52d9\u5411\u7a05\u52d9\u6a5f\u95dc\u63d0\u4f9b\u8ce3\u5bb6\u92b7\u552e\u6578\u64da\u3002\u82e5\u8ce3\u5bb6\uff1a<\/p>\n<ul>\n<li>\u92b7\u552e\u984d\u660e\u986f\u8d85\u904e\u20ac10,000\u4f46\u672a\u63d0\u4f9bOSS\/\u7576\u5730VAT\u865f<\/li>\n<li>\u63d0\u4f9b\u7684VAT\u865f\u900f\u904eVIES\u9a57\u8b49\u70ba\u7121\u6548<\/li>\n<li>\u5728\u67d0\u570b\u6709FBA\u5eab\u5b58\u4f46\u672a\u8a3b\u518a\u7576\u5730VAT<\/li>\n<\/ul>\n<p>\u5e73\u53f0\u6703\uff1a<\/p>\n<ul>\n<li>\u66ab\u505c\u520a\u767b\u65b0\u5546\u54c1<\/li>\n<li>\u9650\u5236\u63d0\u73fe<\/li>\n<li>\u4e3b\u52d5\u5411\u7a05\u52d9\u6a5f\u95dc\u901a\u5831<\/li>\n<li>\u56b4\u91cd\u6642\u95dc\u9589\u5e33\u865f<\/li>\n<\/ul>\n<p><strong>\u61c9\u5c0d<\/strong>\uff1a\u63d0\u524d\u8a3b\u518aVAT\uff0c\u5b9a\u671f\u900f\u904eVIES\u9a57\u8b49\u7a05\u865f\u6709\u6548\u6027<\/p>\n<h3>\u89f8\u767c\u9ede2: \u6d77\u95dc\u6578\u64da\u6bd4\u5c0d<\/h3>\n<p>\u6d77\u95dc\u9032\u53e3\u8a18\u9304\u6703\u8207VAT\u7533\u5831\u6578\u64da\u4ea4\u53c9\u6bd4\u5c0d\u3002\u82e5\u767c\u73fe\uff1a<\/p>\n<ul>\n<li>\u5927\u91cf\u5f9e\u53f0\u7063\u9032\u53e3\u4f46\u7121\u5c0d\u61c9\u92b7\u552eVAT\u7533\u5831<\/li>\n<li>\u4f7f\u7528IOSS\u4f46\u8ca8\u503c\u660e\u986f&gt;\u20ac150<\/li>\n<li>\u540c\u4e00\u6536\u8ca8\u4eba(\u5982FBA\u5009\u5eab)\u53cd\u8986\u9032\u53e3\u4f46\u7121VAT\u865f<\/li>\n<\/ul>\n<p>\u6703\u89f8\u767c\u7a3d\u67e5\u4e26\u8981\u6c42\u88dc\u7e73\u9032\u53e3VAT+\u7f70\u6b3e<\/p>\n<p><strong>\u61c9\u5c0d<\/strong>\uff1a\u78ba\u4fdd\u9032\u53e3\u8a18\u9304\u8207VAT\u7533\u5831\u4e00\u81f4\uff0c\u4fdd\u5b58\u5b8c\u6574\u6e05\u95dc\u6587\u4ef6<\/p>\n<h3>\u89f8\u767c\u9ede3: Intra-Community Supply\u6578\u64da\u4e0d\u5339\u914d<\/h3>\n<p>\u5404\u570b\u7a05\u52d9\u6a5f\u95dc\u6703\u900f\u904e<strong>VIES\u7cfb\u7d71<\/strong>\u6bd4\u5c0dIntra-Community Supply\u6578\u64da\u3002\u82e5\u5fb7\u570b\u8ce3\u5bb6\u7533\u5831\u51fa\u53e3\u20ac10,000\u81f3\u6cd5\u570b\uff0c\u4f46\u6cd5\u570b\u7aef\u7121\u5c0d\u61c9\u9032\u53e3\u8a18\u9304\uff0c\u6703\u89f8\u767c\u7a3d\u67e5\u3002<\/p>\n<p><strong>\u61c9\u5c0d<\/strong>\uff1a<\/p>\n<ul>\n<li>\u4f7f\u7528VAT\u5408\u898f\u8edf\u9ad4\u81ea\u52d5\u914d\u5c0d<\/li>\n<li>\u6bcf\u5b63\u6838\u5c0dEU Sales List\u8207VAT\u7533\u5831<\/li>\n<li>\u4fdd\u5b58\u5eab\u5b58\u8f49\u79fb\u8b49\u660e(Amazon\u5831\u8868\u3001\u7269\u6d41\u55ae\u64da)<\/li>\n<\/ul>\n<h3>\u89f8\u767c\u9ede4: Input VAT\u7570\u5e38\u9ad8<\/h3>\n<p>\u82e5\u8ce3\u5bb6\u7533\u5831\u7684Input VAT(\u53ef\u62b5\u6263)\u9060\u9ad8\u65bcOutput VAT(\u61c9\u7e73)\uff0c\u6216Input VAT\u9805\u76ee\u53ef\u7591(\u5982\u5927\u91cf\u9910\u98f2\u3001\u5a1b\u6a02\u652f\u51fa)\uff0c\u6703\u88ab\u8981\u6c42\u63d0\u4f9b\u767c\u7968\u8b49\u660e\u3002<\/p>\n<p><strong>\u61c9\u5c0d<\/strong>\uff1a<\/p>\n<ul>\n<li>\u50c5\u7533\u5831\u696d\u52d9\u76f8\u95dc\u652f\u51fa\u7684Input VAT<\/li>\n<li>\u4fdd\u5b58\u6240\u6709VAT\u767c\u7968\u539f\u4ef6(\u96fb\u5b50\u6216\u7d19\u672c)<\/li>\n<li>\u5206\u985e\u8a18\u9304\u652f\u51fa(\u5009\u5132\u3001\u7269\u6d41\u3001\u884c\u92b7\u7b49)<\/li>\n<\/ul>\n<hr \/>\n<h2>\u7d66\u53f0\u7063\u8ce3\u5bb6\u76845\u5927VAT\u5408\u898f\u5efa\u8b70<\/h2>\n<h3>\u5efa\u8b701: \u5efa\u7acb\u5b8c\u6574\u7684\u4ea4\u6613\u8a18\u9304\u7cfb\u7d71<\/h3>\n<p>VAT\u7533\u5831\u9700\u8981\u7cbe\u78ba\u7684\u92b7\u552e\u6578\u64da\uff0c\u5efa\u8b70\uff1a<\/p>\n<ul>\n<li>\u4f7f\u7528\u6703\u8a08\u8edf\u9ad4(\u5982Xero\u3001QuickBooks)\u6216VAT\u5408\u898f\u5de5\u5177(Taxdoo\u3001Lovat)<\/li>\n<li>\u6bcf\u65e5\u540c\u6b65Amazon\/eBay\u92b7\u552e\u5831\u8868<\/li>\n<li>\u6309\u8cb7\u5bb6\u6240\u5728\u570b\u3001\u5546\u54c1\u7a05\u7387\u5206\u985e\u8a18\u9304<\/li>\n<li>\u4fdd\u5b58\u81f3\u5c117\u5e74(\u5fb7\u570b\u3001\u7fa9\u5927\u5229\u7a3d\u67e5\u8ffd\u6eaf\u671f)<\/li>\n<\/ul>\n<h3>\u5efa\u8b702: \u7406\u89e3\u5404\u570b\u7279\u6b8a\u5546\u54c1\u7a05\u7387<\/h3>\n<p>\u96d6\u7136\u5927\u90e8\u5206\u6d88\u8cbb\u54c1\u9069\u7528\u6a19\u6e96\u7a05\u7387\uff0c\u4f46\u4ee5\u4e0b\u5546\u54c1\u6709\u7279\u6b8a\u898f\u5b9a\uff1a<\/p>\n<ul>\n<li><strong>\u66f8\u7c4d\u3001\u96fb\u5b50\u66f8<\/strong>\uff1a\u591a\u6578\u570b\u5bb6\u964d\u4f4e\u7a05\u7387(5%-10%)<\/li>\n<li><strong>\u5152\u7ae5\u7528\u54c1<\/strong>\uff1a\u90e8\u5206\u570b\u5bb6\u964d\u4f4e\u7a05\u7387\u6216\u514d\u7a05<\/li>\n<li><strong>\u98df\u54c1<\/strong>\uff1a\u5340\u5206\u57fa\u672c\u98df\u54c1(\u964d\u4f4e\u7a05\u7387)\u8207\u5962\u4f88\u98df\u54c1(\u6a19\u6e96\u7a05\u7387)<\/li>\n<li><strong>\u4e8c\u624b\u54c1<\/strong>\uff1a\u90e8\u5206\u570b\u5bb6\u6709\u7279\u6b8amargin scheme<\/li>\n<\/ul>\n<p>\u932f\u8aa4\u4f7f\u7528\u7a05\u7387\u6703\u5c0e\u81f4\u5c11\u7e73\u6216\u591a\u7e73VAT<\/p>\n<h3>\u5efa\u8b703: \u5b9a\u671f\u6838\u5c0dVAT\u865f\u6709\u6548\u6027<\/h3>\n<p>\u6bcf\u5b63\u900f\u904eVIES\u7cfb\u7d71\u9a57\u8b49\uff1a<\/p>\n<ul>\n<li>\u81ea\u5df1\u7684VAT\u865f\u72c0\u614b<\/li>\n<li>B2B\u5ba2\u6236\u63d0\u4f9b\u7684VAT\u865f<\/li>\n<li>\u8a18\u9304\u9a57\u8b49\u7d50\u679c\u622a\u5716(\u4f5c\u70ba\u5408\u898f\u8b49\u64da)<\/li>\n<\/ul>\n<h3>\u5efa\u8b704: \u63d0\u524d\u898f\u5283\u65fa\u5b63VAT\u73fe\u91d1\u6d41<\/h3>\n<p>VAT\u662f\u4ee3\u6536\u4ee3\u7e73\u5236\uff0c\u4f46\u7533\u5831\u7e73\u7d0d\u6709\u6642\u9593\u5dee\uff1a<\/p>\n<ul>\n<li>OSS: \u5b63\u5ea6\u672b\u6536\u6b3e\uff0c\u6b21\u6708\u5e95\u7e73\u7d0d<\/li>\n<li>\u7576\u5730VAT: \u6708\u5ea6\u7533\u5831(\u6b21\u670810\u65e5)\u6216\u5b63\u5831<\/li>\n<\/ul>\n<p><strong>\u73fe\u91d1\u6d41\u898f\u5283<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5c07\u6536\u5230\u7684VAT\u55ae\u7368\u5b58\u653e(\u4e0d\u7d0d\u5165\u71df\u904b\u8cc7\u91d1)<\/li>\n<li>Q4\u65fa\u5b63\u92b7\u552e\u984d\u20ac100,000\uff0c\u53ef\u80fd\u9700\u7e73VAT \u20ac20,000(\u6b21\u5e741\u6708)<\/li>\n<li>\u9810\u7559\u8db3\u5920\u73fe\u91d1\u907f\u514d\u5ef6\u9072\u7e73\u7d0d\u7f70\u6b3e<\/li>\n<\/ul>\n<h3>\u5efa\u8b705: \u8003\u616e\u59d4\u8a17\u5c08\u696dVAT\u670d\u52d9\u5546<\/h3>\n<p>\u8907\u96dc\u60c5\u5883\u5efa\u8b70\u59d4\u8a17\u5c08\u696d\u670d\u52d9\uff1a<\/p>\n<ul>\n<li>\u4f7f\u7528\u591a\u570bFBA<\/li>\n<li>\u5e74\u92b7\u552e\u984d&gt;\u20ac500,000<\/li>\n<li>\u540c\u6642\u6709B2C\u8207B2B\u696d\u52d9<\/li>\n<li>\u92b7\u552e\u7279\u6b8a\u5546\u54c1(\u98df\u54c1\u3001\u66f8\u7c4d\u3001\u4e8c\u624b\u54c1)<\/li>\n<\/ul>\n<p><strong>\u670d\u52d9\u5546\u985e\u578b<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u7d9c\u5408\u7a05\u52d9\u4ee3\u7406<\/strong>\uff1a\u8655\u7406\u8a3b\u518a\u3001\u7533\u5831\u3001\u7a3d\u67e5\u61c9\u5c0d(\u20ac2,000-5,000\/\u5e74)<\/li>\n<li><strong>VAT\u5408\u898f\u8edf\u9ad4<\/strong>\uff1a\u81ea\u52d5\u5316\u6578\u64da\u6574\u5408\u8207\u7533\u5831(\u20ac500-1,500\/\u5e74)<\/li>\n<li><strong>Fiscal Representative<\/strong>\uff1a\u5fb7\u570b\u7b49\u570b\u5f37\u5236\u8981\u6c42(\u20ac1,500-3,000\/\u5e74)<\/li>\n<\/ul>\n<hr \/>\n<h2>\u7e3d\u7d50\uff1a\u638c\u63e1VAT\u5224\u5b9a\u908f\u8f2f\u7684\u4e09\u5927\u95dc\u9375<\/h2>\n<p>\u6b50\u76dfVAT\u5236\u5ea6\u7684\u8907\u96dc\u6027\uff0c\u672c\u8cea\u4e0a\u6e90\u65bc\u300c27\u570b\u7d71\u4e00\u5e02\u5834 \u00d7 \u7368\u7acb\u7a05\u52d9\u4e3b\u6b0a\u300d\u7684\u77db\u76fe\u3002\u53f0\u7063\u8ce3\u5bb6\u8981\u6210\u529f\u61c9\u5c0d\uff0c\u9700\u638c\u63e1\u4e09\u5927\u6838\u5fc3\u5224\u5b9a\u908f\u8f2f\uff1a<\/p>\n<ol>\n<li><strong>\u7a05\u52d9\u7fa9\u52d9\u767c\u751f\u6642\u9ede<\/strong>\uff1a\n<ul>\n<li>\u9032\u53e3VAT\uff1a\u8ca8\u7269\u901a\u95dc\u6642(\u6216\u51fa\u8ca8\u524d\u900f\u904eIOSS\u9810\u7e73)<\/li>\n<li>\u5009\u5132\u8f49\u79fbVAT\uff1a\u5546\u54c1\u5230\u9054\u76ee\u7684\u570b\u6642(Intra-Community Acquisition)<\/li>\n<li>\u92b7\u552eVAT\uff1a\u5546\u54c1\u4ea4\u4ed8\u8cb7\u5bb6\u6642(\u6216\u9810\u6536\u6b3e\u6642)<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u8cac\u4efb\u4e3b\u9ad4\u5224\u5b9a<\/strong>\uff1a\n<ul>\n<li>B2C\uff1a\u8ce3\u5bb6\u8ca0\u8cac\u6536\u53d6\u4e26\u7e73\u7d0d<\/li>\n<li>B2B\uff1a\u8cb7\u5bb6\u81ea\u884c\u7e73\u7d0d(Reverse Charge)\uff0c\u4f46\u8ce3\u5bb6\u9700\u7533\u5831<\/li>\n<li>IOSS\uff1a\u8ce3\u5bb6\u9810\u7e73\uff0c\u514d\u9664\u6e05\u95dcVAT<\/li>\n<li>DDP\uff1a\u8ce3\u5bb6\u627f\u64d4\u6240\u6709\u9032\u53e3\u7a05\u8cbb<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u7a05\u7387\u9078\u64c7\u908f\u8f2f<\/strong>\uff1a\n<ul>\n<li>B2C\uff1a\u8cb7\u5bb6\u6240\u5728\u570b\u7a05\u7387(\u20ac10,000\u9580\u6abb\u5f8c\u5f37\u5236)<\/li>\n<li>B2B\uff1a0% VAT(Reverse Charge)<\/li>\n<li>\u9032\u53e3\uff1a\u9032\u53e3\u570b\u6a19\u6e96\u7a05\u7387(\u6216\u5546\u54c1\u7279\u5b9a\u7a05\u7387)<\/li>\n<li>\u7279\u6b8a\u5546\u54c1\uff1a\u67e5\u8a62\u5404\u570bVAT Tax Codes<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>\u4e0b\u4e00\u6b65\u884c\u52d5<\/strong>\uff1a<\/p>\n<ul>\n<li>\u8a55\u4f30\u81ea\u8eab\u92b7\u552e\u60c5\u5883(FBA\/\u76f4\u90f5\/B2B)<\/li>\n<li>\u8a08\u7b97\u662f\u5426\u8d85\u904e\u20ac10,000\u9580\u6abb<\/li>\n<li>\u6c7a\u5b9aOSS vs \u7576\u5730VAT vs IOSS<\/li>\n<li>\u5efa\u7acb\u5b8c\u6574\u8a18\u9304\u7cfb\u7d71<\/li>\n<li>\u59d4\u8a17\u5c08\u696d\u4ee3\u7406\u6216\u4f7f\u7528\u5408\u898f\u8edf\u9ad4<\/li>\n<\/ul>\n<p>\u82e5\u5c0d\u6b50\u76dfVAT\u5236\u5ea6\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\u7a3d\u67e5\u61c9\u5c0d\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\u4f9b\u61c9\u93c8\u5404\u74b0\u7bc0\u4f01\u696d\u4ee3\u70ba\u6536\u53d6\u4e26\u7e73\u7d0d\u3002\u8207\u53f0\u70635%\u71df\u696d\u7a05\u985e\u4f3c\uff0c\u4f46\u6b50\u76df\u5404\u570b\u7a05\u7387\u4e0d\u540c(17%-27%)\uff0c\u4e14\u6709\u8907\u96dc\u7684Input VAT\u62b5\u6263\u3001Intra-Community Supply\u7b49\u8de8\u570b\u898f\u5247\u3002\u53f0\u7063\u63a1\u4f86\u6e90\u5730\u539f\u5247(\u5728\u53f0\u7063\u92b7\u552e\u5c31\u8ab2\u53f0\u7063\u7a05)\uff0c\u6b50\u76df\u63a1\u76ee\u7684\u5730\u539f\u5247(\u5728\u54ea\u570b\u6d88\u8cbb\u5c31\u8ab2\u54ea\u570b\u7a05)\u3002<\/p>\n<h3>Q2: IOSS\u548cOSS\u6709\u4ec0\u9ebc\u5dee\u5225\uff1f\u6211\u8a72\u9078\u54ea\u500b\uff1f<\/h3>\n<p>IOSS\u9069\u7528\u65bc<strong>\u5f9e\u6b50\u76df\u5883\u5916\u9032\u53e3\u2264\u20ac150\u5546\u54c1<\/strong>\uff0c\u5728\u51fa\u8ca8\u524d\u9810\u7e73VAT\uff0c\u514d\u9664\u6d77\u95dc\u9032\u53e3VAT\uff0c\u52a0\u5feb\u6e05\u95dc\u3002OSS\u9069\u7528\u65bc<strong>\u6b50\u76df\u5883\u5167\u8de8\u5883B2C\u92b7\u552e&gt;\u20ac10,000<\/strong>\uff0c\u6bcf\u5b63\u7d71\u4e00\u7533\u5831\u6240\u6709\u570b\u5bb6\u92b7\u552eVAT\u3002\u82e5\u5f9e\u53f0\u7063\u76f4\u90f5\u4f4e\u50f9\u503c\u5546\u54c1\u9078IOSS\uff1b\u82e5\u5728\u6b50\u76df\u6709\u5009\u5eab(\u5982FBA)\u4e14\u8de8\u591a\u570b\u92b7\u552e\u9078OSS\uff1b\u82e5\u540c\u6642\u7b26\u5408\u53ef\u5169\u8005\u90fd\u8a3b\u518a\u3002<\/p>\n<h3>Q3: \u4f7f\u7528FBA\u4e00\u5b9a\u8981\u8655\u7406Intra-Community Supply\u55ce\uff1f<\/h3>\n<p>\u662f\u7684\u3002\u53ea\u8981\u5eab\u5b58\u5728\u6b50\u76df\u6210\u54e1\u570b\u4e4b\u9593\u79fb\u52d5(\u5982\u5fb7\u570bFBA\u2192\u6cd5\u570bFBA)\uff0c\u5c31\u5fc5\u9808\u5728\u51fa\u53e3\u570b\u7533\u5831Intra-Community Supply(\u514d\u7a05)\uff0c\u5728\u9032\u53e3\u570b\u7533\u5831Intra-Community Acquisition(\u7522\u751fVAT\u4f46\u53ef\u62b5\u6263)\u3002\u96d6\u7136\u6700\u7d42\u61c9\u7e73VAT\u70ba0\uff0c\u4f46\u82e5\u672a\u7533\u5831\u6216\u6578\u64da\u4e0d\u5339\u914d\uff0c\u6703\u89f8\u767c\u7a3d\u67e5\u4e26\u7f70\u6b3e\u3002\u4f7f\u7528Pan-European FBA\u6642\u5efa\u8b70\u59d4\u8a17VAT\u5408\u898f\u8edf\u9ad4\u81ea\u52d5\u8655\u7406\u3002<\/p>\n<h3>Q4: B2B\u92b7\u552e\u5982\u4f55\u9a57\u8b49\u8cb7\u5bb6VAT\u865f\uff1f\u4e0d\u9a57\u8b49\u6703\u600e\u6a23\uff1f<\/h3>\n<p>\u5fc5\u9808\u900f\u904e<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVIES\u7cfb\u7d71<\/a>\u9a57\u8b49\u8cb7\u5bb6VAT\u865f\u6709\u6548\u6027\uff0c\u4e26\u4fdd\u5b58\u9a57\u8b49\u7d50\u679c\u622a\u5716\u8207\u6642\u9593\u8a18\u9304\u3002\u82e5\u672a\u9a57\u8b49\u5c31\u9069\u7528Reverse Charge\uff0c\u4e8b\u5f8c\u767c\u73fe\u8cb7\u5bb6VAT\u865f\u7121\u6548\u6216\u8cb7\u5bb6\u975e\u4f01\u696d\uff0c\u7a05\u52d9\u6a5f\u95dc\u6703\u8981\u6c42\u8ce3\u5bb6\u88dc\u7e73\u672c\u61c9\u6536\u53d6\u7684VAT(\u598219%-27%)\uff0c\u4e26\u53ef\u80fd\u8ab2\u5fb510%-40%\u7f70\u6b3e\u3002\u5efa\u8b70\u6bcf\u7b46B2B\u8a02\u55ae\u90fd\u5148\u9a57\u8b49\u518d\u51fa\u8ca8\u3002<\/p>\n<h3>Q5: \u9032\u53e3VAT\u8a08\u7b97\u516c\u5f0f\u4e2d\u7684CIF\u50f9\u503c\u5305\u62ec\u54ea\u4e9b\uff1f<\/h3>\n<p>CIF = Cost(\u8ca8\u7269\u6210\u672c) + Insurance(\u4fdd\u96aa\u8cbb) + Freight(\u904b\u8cbb\u81f3\u6b50\u76df\u7b2c\u4e00\u5165\u5883\u6e2f)\u3002\u9032\u53e3VAT = (CIF + \u95dc\u7a05) \u00d7 \u9032\u53e3\u570bVAT\u7a05\u7387\u3002\u5e38\u898b\u932f\u8aa4\uff1a(1)\u6f0f\u7b97\u904b\u8cbb(2)\u904b\u8cbb\u7b97\u5230\u6700\u7d42\u76ee\u7684\u5730\u800c\u975e\u5165\u5883\u6e2f(3)\u672a\u52a0\u8a08\u95dc\u7a05\u5c31\u4e58VAT\u7a05\u7387\u3002\u5be6\u4f8b\uff1a\u8ca8\u503c\u20ac100+\u904b\u8cbb\u20ac10+\u4fdd\u96aa\u20ac2=CIF \u20ac112\uff0c\u95dc\u7a054.2%=\u20ac4.7\uff0c\u5fb7\u570b19% VAT=(\u20ac112+\u20ac4.7)\u00d719%=\u20ac22.2\u3002<\/p>\n<h3>Q6: OSS\u7a05\u865f\u53ef\u4ee5\u7528\u65bc\u62b5\u6263Input VAT\u55ce\uff1f<\/h3>\n<p>\u4e0d\u884c\u3002OSS\u7a05\u865f\u50c5\u7528\u65bc<strong>\u7533\u5831\u8de8\u5883B2C\u92b7\u552e<\/strong>\uff0c\u7121\u6cd5\u7528\u65bc\uff1a(1)\u958b\u7acb\u672c\u5730\u767c\u7968(2)\u62b5\u6263Input VAT(\u5009\u5132\u8cbb\u3001\u7269\u6d41\u8cbb\u7b49)(3)B2B\u4ea4\u6613\u958b\u767c\u7968\u3002\u82e5\u9700\u8981\u9019\u4e9b\u529f\u80fd\uff0c\u5fc5\u9808\u5728\u8a72\u570b\u8a3b\u518a<strong>\u7576\u5730VAT\u7a05\u865f<\/strong>\u3002\u5be6\u52d9\u4e2d\uff0c\u8a31\u591a\u8ce3\u5bb6\u6703\u540c\u6642\u6301\u6709\u300c\u5fb7\u570b\u7576\u5730VAT(\u7528\u65bcFBA\u8207\u62b5\u6263)\u300d+\u300c\u8377\u862dOSS(\u7528\u65bc\u5176\u4ed6\u570b\u5bb6\u8de8\u5883\u92b7\u552e)\u300d\u3002<\/p>\n<h3>Q7: \u6211\u53ea\u8ce3\u6578\u4f4d\u5546\u54c1(\u8edf\u9ad4\u3001\u96fb\u5b50\u66f8)\uff0cVAT\u898f\u5247\u4e00\u6a23\u55ce\uff1f<\/h3>\n<p>\u4e0d\u5b8c\u5168\u4e00\u6a23\u3002\u6578\u4f4d\u5546\u54c1(Electronically Supplied Services)\u7684\u7279\u6b8a\u898f\u5247\uff1a(1)<strong>\u7121\u20ac10,000\u9580\u6abb<\/strong>\uff0c\u4efb\u4f55B2C\u92b7\u552e\u90fd\u5fc5\u9808\u8a3b\u518aOSS(2)\u4e0d\u9069\u7528IOSS(IOSS\u50c5\u9650\u5be6\u9ad4\u8ca8\u7269)(3)\u9069\u7528\u8cb7\u5bb6\u6240\u5728\u570b\u7a05\u7387(4)\u90e8\u5206\u570b\u5bb6\u5c0d\u96fb\u5b50\u66f8\u6709\u964d\u4f4e\u7a05\u7387\u3002\u6578\u4f4d\u5546\u54c1\u8ce3\u5bb6<strong>\u5f37\u5236\u4f7f\u7528OSS<\/strong>\uff0c\u7121\u6cd5\u9078\u64c7\u55ae\u570b\u8a3b\u518a\uff0c\u56e0\u70ba\u7121\u6cd5\u5b9a\u7fa9\u300c\u5be6\u9ad4\u5b58\u5728\u300d\u3002<\/p>\n<h3>Q8: VAT\u7a3d\u67e5\u901a\u5e38\u8ffd\u6eaf\u591a\u4e45\uff1f\u5982\u4f55\u61c9\u5c0d\uff1f<\/h3>\n<p>\u5404\u570b\u8ffd\u6eaf\u671f\u4e0d\u540c\uff1a\u5fb7\u570b7\u5e74\u3001\u6cd5\u570b6\u5e74\u3001\u7fa9\u5927\u52295\u5e74\u3001\u8377\u862d5\u5e74\u3002\u7a3d\u67e5\u6d41\u7a0b\uff1a(1)\u7a05\u52d9\u6a5f\u95dc\u767c\u51fa\u7a3d\u67e5\u901a\u77e5(2)\u8981\u6c42\u63d0\u4f9bVAT\u7533\u5831\u8868\u3001\u767c\u7968\u3001\u9280\u884c\u6d41\u6c34\u3001\u5eab\u5b58\u8a18\u9304(3)\u5be6\u5730\u6216\u9060\u7a0b\u5be9\u67e5(4)\u51fa\u5177\u7a3d\u67e5\u5831\u544a\u8207\u88dc\u7a05\/\u7f70\u6b3e\u901a\u77e5\u3002\u61c9\u5c0d\u7b56\u7565\uff1a(1)\u5b8c\u6574\u4fdd\u5b58\u6240\u6709\u4ea4\u6613\u8a18\u9304\u8207VAT\u767c\u7968(2)\u5373\u6642\u56de\u61c9\u7a05\u52d9\u6a5f\u95dc\u8981\u6c42(3)\u59d4\u8a17\u5c08\u696d\u7a05\u52d9\u4ee3\u7406\u5354\u52a9(4)\u82e5\u6709\u932f\u8aa4\u4e3b\u52d5\u4fee\u6b63\u7533\u5831\u53ef\u6e1b\u8f15\u7f70\u6b3e\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\u5eab\uff0c\u5305\u542bVAT\u8ab2\u7a05\u5730\u9ede\u539f\u5247(Place of Supply Rules)\u3001Intra-Community Supply\u5b9a\u7fa9\u3001Reverse Charge\u6a5f\u5236\u3001OSS\/IOSS\u6cd5\u6e90\u4f9d\u64da\u7b49\u5b8c\u6574\u689d\u6587\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df(European Commission &#8211; Taxation and Customs Union)<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/vat_en<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\n\u6b50\u76df\u59d4\u54e1\u6703\u5b98\u65b9VAT\u8cc7\u8a0a\u4e2d\u5fc3\uff0c\u63d0\u4f9b\u5404\u6210\u54e1\u570b\u7a05\u7387\u8868\u3001OSS\/IOSS\u8a3b\u518a\u6307\u5357\u3001Distance Selling\u9580\u6abb\u8aaa\u660e\u3001\u8de8\u5883\u96fb\u5546VAT\u5408\u898f\u624b\u518a\u8207\u5b98\u65b9\u89e3\u91cb\u51fd\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\u8a6227\u570b\u4f01\u696dVAT\u865f\u6709\u6548\u6027\uff0c\u7528\u65bcB2B\u4ea4\u6613Reverse Charge\u9a57\u8b49\u3001Intra-Community Supply\u8cb7\u5bb6\u8eab\u4efd\u78ba\u8a8d\u8207\u5408\u898f\u8b49\u64da\u4fdd\u5b58\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\u7533\u5831\u8868(UStVA)\u586b\u5beb\u6307\u5357\u3001Intra-Community Supply\u7533\u5831\u898f\u5247(Box 21)\u3001EU Sales List(ZM)\u63d0\u4ea4\u8981\u6c42\u3001Fiscal Representative\u898f\u5b9a\u8207ELSTER\u96fb\u5b50\u7533\u5831\u7cfb\u7d71\u4f7f\u7528\u8aaa\u660e\u3002<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"<p>\u70ba\u4ec0\u9ebc\u6b50\u76dfVAT\u5236\u5ea6\u5982\u6b64\u8907\u96dc\uff1f\u4e09\u5927\u6838\u5fc3\u6311\u6230 \u6b50\u76dfVAT(Value Added Tax\uff0c\u589e\u503c\u7a05)\u662f\u5168\u7403\u6700\u7cbe\u5bc6\u7684 [&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-19801","post","type-post","status-publish","format-standard","hentry","category-44"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19801"}],"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=19801"}],"version-history":[{"count":1,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19801\/revisions"}],"predecessor-version":[{"id":19805,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19801\/revisions\/19805"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/media?parent=19801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/categories?post=19801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/tags?post=19801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}