{"id":19806,"date":"2026-01-16T16:58:37","date_gmt":"2026-01-16T08:58:37","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19806"},"modified":"2026-01-16T16:58:37","modified_gmt":"2026-01-16T08:58:37","slug":"eu-vat-roles-legal-responsibilities-seller-factory-platform-complete-guide-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/eu-vat-roles-legal-responsibilities-seller-factory-platform-complete-guide-2026\/","title":{"rendered":"\u6b50\u76dfVAT\u7684\u89d2\u8272\u8207\u6cd5\u5f8b\u8cac\u4efb\uff1a\u8ce3\u5bb6\u3001\u5de5\u5ee0\u3001\u5e73\u53f0\u8ab0\u8981\u8ca0\u8cac\uff1f"},"content":{"rendered":"<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19807\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-roles-legal-responsibilities-feature-2026.png\" alt=\"\u6b50\u76dfVAT\u89d2\u8272\u8207\u6cd5\u5f8b\u8cac\u4efb\u5c01\u9762\uff0c\u986f\u793a\u8ce3\u5bb6\u3001\u5de5\u5ee0\u3001\u7269\u6d41\u5546\u3001\u5e73\u53f0\u3001\u7a05\u52d9\u4ee3\u7406\u7684\u8cac\u4efb\u93c8\u689d\u8207\u9023\u5e36\u8cac\u4efb\u98a8\u96aa\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-roles-legal-responsibilities-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-roles-legal-responsibilities-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-roles-legal-responsibilities-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-roles-legal-responsibilities-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-roles-legal-responsibilities-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2>\u70ba\u4ec0\u9ebc\u6b50\u76dfVAT\u8cac\u4efb\u5283\u5206\u5982\u6b64\u8907\u96dc\uff1f\u4e94\u5927\u89d2\u8272\u4ea4\u7e54\u7684\u98a8\u96aa\u7db2<\/h2>\n<p>\u6b50\u76dfVAT(Value Added Tax\uff0c\u589e\u503c\u7a05)\u5236\u5ea6\u4e0d\u50c5\u6d89\u53ca\u8907\u96dc\u7684\u7a05\u7387\u8207\u7533\u5831\u898f\u5247\uff0c\u66f4\u95dc\u9375\u7684\u662f<strong>\u6cd5\u5f8b\u8cac\u4efb\u7684\u591a\u91cd\u5206\u914d\u6a5f\u5236<\/strong>\u3002\u4e00\u7b46\u8de8\u5883\u96fb\u5546\u4ea4\u6613\uff0c\u53ef\u80fd\u6d89\u53ca\uff1a<\/p>\n<ol>\n<li><strong>\u53f0\u7063\u88fd\u9020\u5546\/\u5de5\u5ee0<\/strong>\uff1a\u751f\u7522\u5546\u54c1\u4e26\u51fa\u53e3\u81f3\u6b50\u76df<\/li>\n<li><strong>\u53f0\u7063\u6216\u6b50\u76df\u8ce3\u5bb6<\/strong>\uff1a\u5728Amazon\/eBay\u7b49\u5e73\u53f0\u92b7\u552e<\/li>\n<li><strong>\u7269\u6d41\u670d\u52d9\u5546<\/strong>\uff1a\u8ca0\u8cac\u6e05\u95dc\u3001\u5009\u5132\u3001\u914d\u9001<\/li>\n<li><strong>\u96fb\u5546\u5e73\u53f0<\/strong>(Amazon\/eBay)\uff1a\u63d0\u4f9b\u92b7\u552e\u57fa\u790e\u8a2d\u65bd<\/li>\n<li><strong>\u7a05\u52d9\u4ee3\u7406<\/strong>(Fiscal Representative)\uff1a\u4ee3\u8fa6VAT\u8a3b\u518a\u8207\u7533\u5831<\/li>\n<\/ol>\n<p>\u5728\u9019\u500b\u8907\u96dc\u7684\u751f\u614b\u7cfb\u7d71\u4e2d\uff0c<strong>\u8ab0\u61c9\u8a72\u8a3b\u518aVAT\uff1f\u8ab0\u8ca0\u8cac\u6536\u53d6\u4e26\u7e73\u7d0d\uff1f\u82e5\u767c\u751f\u9003\u6f0f\u7a05\uff0c\u8ab0\u8981\u627f\u64d4\u6cd5\u5f8b\u8cac\u4efb\uff1f\u7b54\u6848\u4e26\u975e\u55ae\u4e00\uff0c\u800c\u662f\u4f9d\u64da\u4ea4\u6613\u6a21\u5f0f\u3001\u8ca8\u7269\u6d41\u5411\u3001\u5408\u7d04\u7d04\u5b9a\u800c\u52d5\u614b\u8b8a\u5316<\/strong>\u3002<\/p>\n<p>\u66f4\u56b4\u5cfb\u7684\u662f\uff0c\u6b50\u76df\u8fd1\u5e74\u5f15\u5165\u7684<strong>Deemed Supplier(\u8996\u70ba\u4f9b\u61c9\u5546)\u898f\u5247<\/strong>\u8207<strong>Joint and Several Liability(\u9023\u5e36\u8cac\u4efb)\u689d\u6b3e<\/strong>\uff0c\u8b93\u96fb\u5546\u5e73\u53f0\u3001\u7269\u6d41\u5546\u751a\u81f3\u7a05\u52d9\u4ee3\u7406\u90fd\u53ef\u80fd\u88ab\u8ffd\u7a76\u8cac\u4efb\u3002\u4e00\u65e6\u5224\u5b9a\u932f\u8aa4\uff0c\u8f15\u5247\u88dc\u7e73\u7a05\u6b3e\u8207\u7f70\u6b3e\uff0c\u91cd\u5247\u9762\u81e8\uff1a<\/p>\n<ul>\n<li><strong>\u5211\u4e8b\u8a34\u8a1f<\/strong>\uff1aVAT\u8a50\u6b3a\u5728\u5fb7\u570b\u3001\u6cd5\u570b\u53ef\u86553-10\u5e74\u6709\u671f\u5f92\u5211<\/li>\n<li><strong>\u5e33\u865f\u51cd\u7d50<\/strong>\uff1aAmazon\/eBay\u51cd\u7d50\u8ce3\u5bb6\u5e33\u6236\uff0c\u7121\u6cd5\u63d0\u73fe\u8207\u92b7\u552e<\/li>\n<li><strong>\u8ca8\u7269\u6263\u62bc<\/strong>\uff1a\u6d77\u95dc\u6263\u62bc\u5eab\u5b58\uff0c\u76f4\u81f3\u7e73\u6e05\u7a05\u6b3e\u8207\u7f70\u6b3e<\/li>\n<li><strong>\u9023\u5e36\u8ce0\u511f<\/strong>\uff1a\u5e73\u53f0\u5411\u8ce3\u5bb6\u8ffd\u511f\u5df2\u4ee3\u7e73\u7684VAT\u8207\u7f70\u6b3e<\/li>\n<\/ul>\n<p>\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;}\u7b2c205\u689d\uff0c<strong>\u4efb\u4f55\u4fc3\u6210\u672a\u7e73VAT\u4ea4\u6613\u7684\u7b2c\u4e09\u65b9\uff0c\u90fd\u53ef\u80fd\u627f\u64d4\u9023\u5e36\u8cac\u4efb<\/strong>\u3002\u9019\u610f\u5473\u8457\u5373\u4f7f\u4f60\u662f\u300c\u7121\u8f9c\u7684\u7269\u6d41\u5546\u300d\u6216\u300c\u4e0d\u77e5\u60c5\u7684\u5e73\u53f0\u8ce3\u5bb6\u300d\uff0c\u4ecd\u53ef\u80fd\u88ab\u8981\u6c42\u4ee3\u70ba\u7e73\u7d0d\u4ed6\u4eba\u61c9\u7e73\u7684VAT\u3002<\/p>\n<p>\u672c\u6587\u5c07\u5f9e<strong>\u6cd5\u5f8b\u8cac\u4efb\u4e3b\u9ad4\u5224\u5b9a<\/strong>\u3001<strong>\u9023\u5e36\u8cac\u4efb\u89f8\u767c\u689d\u4ef6<\/strong>\u3001<strong>\u5211\u4e8b\u8207\u6c11\u4e8b\u98a8\u96aa<\/strong>\u4e09\u500b\u7dad\u5ea6\uff0c\u5b8c\u6574\u62c6\u89e3\u6b50\u76dfVAT\u751f\u614b\u7cfb\u7d71\u4e2d\u6bcf\u500b\u89d2\u8272\u7684\u6b0a\u5229\u7fa9\u52d9\u8207\u98a8\u96aa\u898f\u907f\u7b56\u7565\u3002<\/p>\n<hr \/>\n<h2>\u6b50\u76dfVAT\u8cac\u4efb\u4e3b\u9ad4\u5224\u5b9a\uff1a\u4e94\u5927\u6838\u5fc3\u89d2\u8272\u89e3\u6790<\/h2>\n<p>\u5728\u6df1\u5165\u8cac\u4efb\u5283\u5206\u524d\uff0c\u5fc5\u9808\u5148\u7406\u89e3\u4e94\u5927\u6838\u5fc3\u89d2\u8272\u7684\u5b9a\u7fa9\u8207\u57fa\u672c\u7fa9\u52d9\uff1a<\/p>\n<h3>\u89d2\u82721: \u8ce3\u5bb6(Seller\/Vendor)<\/h3>\n<p><strong>\u5b9a\u7fa9<\/strong>\uff1a\u76f4\u63a5\u5411\u6700\u7d42\u8cb7\u5bb6(\u6d88\u8cbb\u8005\u6216\u4f01\u696d)\u92b7\u552e\u5546\u54c1\u7684\u6cd5\u4eba\u6216\u500b\u4eba\u3002<\/p>\n<p><strong>\u57fa\u672cVAT\u7fa9\u52d9<\/strong>\uff1a<\/p>\n<ul>\n<li>\u8a3b\u518aVAT\u7a05\u865f(\u9054\u5230\u9580\u6abb\u6642)<\/li>\n<li>\u5728\u767c\u7968\u4e0a\u6b63\u78ba\u6536\u53d6VAT<\/li>\n<li>\u5b9a\u671f\u7533\u5831\u4e26\u7e73\u7d0dVAT<\/li>\n<li>\u4fdd\u5b58\u4ea4\u6613\u8a18\u9304\u81f3\u5c115-7\u5e74(\u4f9d\u570b\u5bb6\u800c\u5b9a)<\/li>\n<\/ul>\n<p><strong>\u8cac\u4efb\u7bc4\u570d<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u4e3b\u8981\u8cac\u4efb\u4eba<\/strong>\uff1a\u7d55\u5927\u591a\u6578\u60c5\u6cc1\u4e0b\uff0c\u8ce3\u5bb6\u662fVAT\u7684\u7b2c\u4e00\u8cac\u4efb\u4eba<\/li>\n<li>\u82e5\u4f7f\u7528OSS\/IOSS\uff1a\u8ce3\u5bb6\u9700\u78ba\u4fdd\u6b63\u78ba\u7533\u5831\u6240\u6709\u8de8\u5883\u92b7\u552e<\/li>\n<li>\u82e5\u92b7\u552e\u7d66\u4f01\u696d(B2B)\uff1a\u9700\u9a57\u8b49\u8cb7\u5bb6VAT\u865f\uff0c\u932f\u8aa4\u9069\u7528Reverse Charge\u9700\u88dc\u7a05<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u6848\u4f8b<\/strong>\uff1a<br \/>\n\u53f0\u7063\u8ce3\u5bb6A\u900f\u904e\u81ea\u71df\u7db2\u7ad9\u92b7\u552e\u98fe\u54c1\u7d66\u5fb7\u570b\u6d88\u8cbb\u8005\uff0c\u5e74\u92b7\u552e\u20ac50,000\u3002A\u5fc5\u9808\u8a3b\u518a\u5fb7\u570bVAT\u6216OSS\uff0c\u6536\u53d6\u4e26\u7e73\u7d0dVAT\u3002\u82e5A\u672a\u8a3b\u518a\uff0c\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc\u53ef\u8ffd\u6eaf7\u5e74\uff0c\u8981\u6c42\u88dc\u7e73VAT(\u20ac50,000 \u00d7 19% = \u20ac9,500) + \u7f70\u6b3e(10%-40%\uff0c\u7d04\u20ac950-3,800)\u3002<\/p>\n<h3>\u89d2\u82722: \u88fd\u9020\u5546\/\u5de5\u5ee0(Manufacturer\/Factory)<\/h3>\n<p><strong>\u5b9a\u7fa9<\/strong>\uff1a\u751f\u7522\u5546\u54c1\u7684\u5be6\u9ad4\uff0c\u901a\u5e38\u4f4d\u65bc\u53f0\u7063\u6216\u5176\u4ed6\u7b2c\u4e09\u570b\u3002<\/p>\n<p><strong>\u57fa\u672cVAT\u7fa9\u52d9<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u539f\u5247\u4e0a\u7121\u76f4\u63a5VAT\u7fa9\u52d9<\/strong>\uff1a\u82e5\u50c5\u5f9e\u4e8b\u751f\u7522\u4e26\u51fa\u53e3\uff0c\u4e0d\u9700\u8a3b\u518a\u6b50\u76dfVAT<\/li>\n<li>\u4f8b\u5916\u60c5\u6cc1\uff1a\n<ul>\n<li>\u63a1\u7528DDP\u689d\u6b3e(\u5b8c\u7a05\u4ea4\u8ca8)\uff1a\u5de5\u5ee0\u9700\u8ca0\u8cac\u9032\u53e3VAT<\/li>\n<li>\u5728\u6b50\u76df\u8a2d\u6709\u5009\u5eab\u6216\u8fa6\u4e8b\u8655\uff1a\u9700\u8a3b\u518a\u7576\u5730VAT<\/li>\n<li>\u76f4\u63a5\u92b7\u552e\u7d66\u6b50\u76df\u6d88\u8cbb\u8005(\u5982\u81ea\u71df\u7db2\u7ad9)\uff1a\u6210\u70ba\u8ce3\u5bb6\u89d2\u8272<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u9023\u5e36\u8cac\u4efb\u98a8\u96aa<\/strong>\uff1a<\/p>\n<ul>\n<li>\u82e5\u8207\u8ce3\u5bb6\u4e32\u8b00\u9003\u6f0fVAT(\u5982\u865b\u5831\u8ca8\u503c\u3001\u62c6\u5206\u8a02\u55ae\u898f\u907f\u20ac150\u9580\u6abb)<\/li>\n<li>\u53c3\u8207MTIC\u8a50\u6b3a(Missing Trader Intra-Community\uff0c\u5931\u8e64\u8cbf\u6613\u5546\u8a50\u6b3a)<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u6848\u4f8b<\/strong>\uff1a<br \/>\n\u53f0\u7063\u5de5\u5ee0B\u63a5\u53d7\u5fb7\u570b\u8cb7\u5bb6\u8a02\u55ae\uff0c\u4ee5EXW\u689d\u6b3e\u51fa\u8ca8(\u8cb7\u5bb6\u8ca0\u8cac\u6240\u6709\u904b\u8f38\u8207\u9032\u53e3)\u3002B\u7121\u9700\u8a3b\u518aVAT\u3002\u4f46\u82e5B\u8207\u8cb7\u5bb6\u5354\u8b70\u865b\u5831\u8ca8\u503c\u5f9e\u20ac200\u964d\u81f3\u20ac140\u4ee5\u4f7f\u7528IOSS\u9003\u6f0f\u9032\u53e3VAT\uff0cB\u53ef\u80fd\u88ab\u8a8d\u5b9a\u70ba\u5171\u72af\uff0c\u627f\u64d4\u9023\u5e36\u8cac\u4efb\u3002<\/p>\n<h3>\u89d2\u82723: \u7269\u6d41\u670d\u52d9\u5546(Logistics Provider)<\/h3>\n<p><strong>\u5b9a\u7fa9<\/strong>\uff1a\u63d0\u4f9b\u904b\u8f38\u3001\u6e05\u95dc\u3001\u5009\u5132\u3001\u914d\u9001\u670d\u52d9\u7684\u4f01\u696d\uff0c\u5305\u62ec\u570b\u969b\u5feb\u905e(DHL\/FedEx\/UPS)\u3001\u5831\u95dc\u884c\u3001\u6d77\u5916\u5009(Amazon FBA\u3001\u7b2c\u4e09\u65b9\u5009\u5eab)\u3002<\/p>\n<p><strong>\u57fa\u672cVAT\u7fa9\u52d9<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>B2B\u670d\u52d9<\/strong>\uff1a\u5411\u8ce3\u5bb6\u6536\u53d6\u670d\u52d9\u8cbb\u6642\uff0c\u82e5\u8ce3\u5bb6\u70ba\u6b50\u76df\u8a3b\u518a\u4f01\u696d\uff0c\u9069\u7528Reverse Charge(\u7269\u6d41\u5546\u4e0d\u6536VAT)<\/li>\n<li><strong>\u4ee3\u6536\u9032\u53e3VAT<\/strong>\uff1a\u6e05\u95dc\u6642\u4ee3\u8ce3\u5bb6\/\u8cb7\u5bb6\u7e73\u7d0d\u9032\u53e3VAT(\u7a31\u70baDisbursement)<\/li>\n<li><strong>\u63d0\u4f9bVAT\u5408\u898f\u6578\u64da<\/strong>\uff1a\u5411\u8ce3\u5bb6\u63d0\u4f9b\u5eab\u5b58\u8f49\u79fb\u8a18\u9304\u3001\u6e05\u95dc\u6587\u4ef6\u7b49<\/li>\n<\/ul>\n<p><strong>\u9023\u5e36\u8cac\u4efb\u98a8\u96aa<\/strong>\uff1a<\/p>\n<ul>\n<li>\u82e5<strong>\u660e\u77e5<\/strong>\u6216<strong>\u61c9\u77e5<\/strong>\u8ca8\u7269\u6d89\u53caVAT\u9003\u6f0f\u4ecd\u5354\u52a9\u904b\u8f38<\/li>\n<li>\u63d0\u4f9b\u865b\u5047\u6e05\u95dc\u6587\u4ef6(\u5982\u4f4e\u5831\u8ca8\u503c\u3001\u932f\u8aa4HS Code)<\/li>\n<li>\u5354\u52a9\u62c6\u5206\u8ca8\u7269\u898f\u907f\u20ac150 IOSS\u9580\u6abb<\/li>\n<\/ul>\n<p><strong>\u6b50\u76df\u59d4\u54e1\u67032021\u5e74\u5224\u4f8b<\/strong>\uff1a<br \/>\n\u5fb7\u570b\u7269\u6d41\u5546C\u5354\u52a9\u4e2d\u570b\u8ce3\u5bb6D\u62c6\u5206\u6bcf\u6279\u20ac200\u5546\u54c1\u70ba\u5169\u6279\u20ac100\uff0c\u4ee5\u4f7f\u7528IOSS\u9003\u6f0f\u9032\u53e3VAT\u3002\u5fb7\u570b\u6d77\u95dc\u8a8d\u5b9aC\u300c\u61c9\u77e5\u300d\u6b64\u884c\u70ba\u5c6cVAT\u9003\u6f0f\uff0c\u8981\u6c42C\u627f\u64d4\u9023\u5e36\u8cac\u4efb\uff0c\u88dc\u7e73\u20ac50\u842c\u9032\u53e3VAT\u4e26\u8655\u7f70\u20ac20\u842c\u3002C\u96d6\u4e0a\u8a34\uff0c\u4f46<a href=\"https:\/\/curia.europa.eu\/juris\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u6d32\u6cd5\u9662(ECJ)\u5224\u6c7aC\u6557\u8a34<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}\uff0c\u78ba\u7acb\u300c\u7269\u6d41\u5546\u6709\u5408\u7406\u6ce8\u610f\u7fa9\u52d9(Due Diligence)\u300d\u3002<\/p>\n<h3>\u89d2\u82724: \u96fb\u5546\u5e73\u53f0(E-commerce Platform)<\/h3>\n<p><strong>\u5b9a\u7fa9<\/strong>\uff1a\u63d0\u4f9b\u7dda\u4e0a\u92b7\u552e\u57fa\u790e\u8a2d\u65bd\u7684\u5e73\u53f0\uff0c\u5982Amazon\u3001eBay\u3001Shopee\u3001\u81ea\u71dfMarketplace\u3002<\/p>\n<p><strong>\u57fa\u672cVAT\u7fa9\u52d9<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>2021\u5e747\u67081\u65e5\u524d<\/strong>\uff1a\u5e73\u53f0\u50c5\u70ba\u300c\u4e2d\u4ecb\u300d\uff0cVAT\u8cac\u4efb\u5b8c\u5168\u7531\u8ce3\u5bb6\u627f\u64d4<\/li>\n<li><strong>2021\u5e747\u67081\u65e5\u5f8c<\/strong>\uff1a\u5f15\u5165<strong>Deemed Supplier(\u8996\u70ba\u4f9b\u61c9\u5546)\u898f\u5247<\/strong><\/li>\n<\/ul>\n<p><strong>Deemed Supplier\u898f\u5247(\u95dc\u9375\uff01)<\/strong>\uff1a<br \/>\n\u7576\u7b26\u5408\u4ee5\u4e0b\u689d\u4ef6\u6642\uff0c\u5e73\u53f0\u88ab\u300c\u8996\u70ba\u300d\u5be6\u969b\u8ce3\u5bb6\uff0c\u9700\u8ca0\u8cacVAT\uff1a<\/p>\n<ol>\n<li><strong>\u975e\u6b50\u76df\u8ce3\u5bb6<\/strong>\u900f\u904e\u5e73\u53f0\u92b7\u552e<\/li>\n<li>\u5546\u54c1\u5f9e<strong>\u6b50\u76df\u5883\u5916<\/strong>\u76f4\u90f5\u7d66\u6b50\u76df\u6d88\u8cbb\u8005<\/li>\n<li>\u8a02\u55ae\u50f9\u503c<strong>\u2264\u20ac150<\/strong><\/li>\n<\/ol>\n<p><strong>\u5be6\u52d9\u5f71\u97ff<\/strong>\uff1a<\/p>\n<ul>\n<li>Amazon\/eBay\u81ea\u52d5\u6210\u70baVAT\u8cac\u4efb\u4eba<\/li>\n<li>\u5e73\u53f0\u9700\u8a3b\u518aIOSS\uff0c\u6536\u53d6\u4e26\u7e73\u7d0dVAT<\/li>\n<li>\u82e5\u8ce3\u5bb6\u672a\u63d0\u4f9b\u6709\u6548IOSS\u7a05\u865f\uff0c\u5e73\u53f0\u9700\u4ee3\u70ba\u627f\u64d4<\/li>\n<li>\u5e73\u53f0\u6709\u6b0a\u5411\u8ce3\u5bb6\u8ffd\u511f\u5df2\u4ee3\u7e73\u7684VAT<\/li>\n<\/ul>\n<p><strong>\u9023\u5e36\u8cac\u4efb\u64f4\u5f35<\/strong>\uff1a<br \/>\n\u5373\u4f7f\u4e0d\u7b26\u5408Deemed Supplier\u689d\u4ef6\uff0c\u5e73\u53f0\u4ecd\u53ef\u80fd\u627f\u64d4\u8cac\u4efb\u82e5\uff1a<\/p>\n<ul>\n<li><strong>\u660e\u77e5<\/strong>\u8ce3\u5bb6\u672a\u8a3b\u518aVAT\u4ecd\u5141\u8a31\u92b7\u552e<\/li>\n<li>\u672a\u5c65\u884c\u300c\u5408\u7406\u76e1\u8077\u8abf\u67e5\u300d(Reasonable Due Diligence)<\/li>\n<li>\u63d0\u4f9b\u865b\u5047\u4ea4\u6613\u6578\u64da\u7d66\u7a05\u52d9\u6a5f\u95dc<\/li>\n<\/ul>\n<p><strong>Amazon 2022\u5e74\u5be6\u52d9\u6848\u4f8b<\/strong>\uff1a<br \/>\n\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc\u7a3d\u67e5\u767c\u73fe\uff0c\u67d0\u4e2d\u570b\u8ce3\u5bb6E\u5728Amazon.de\u92b7\u552e\u20ac500\u842c\u537b\u672a\u8a3b\u518aVAT\u3002Amazon\u56e0\u672a\u5373\u6642\u505c\u7528E\u7684\u5e33\u6236\uff0c\u88ab\u8981\u6c42\u627f\u64d4<strong>\u9023\u5e36\u8cac\u4efb<\/strong>\uff0c\u88dc\u7e73\u20ac95\u842cVAT(\u20ac500\u842c \u00d7 19%)\u3002Amazon\u96d6\u4ee3\u7e73\uff0c\u4f46\u51cd\u7d50E\u5e33\u6236\u6240\u6709\u8cc7\u91d1\u4e26\u63d0\u8d77\u6c11\u4e8b\u8a34\u8a1f\u8ffd\u511f\uff0c\u6700\u7d42E\u5728\u53f0\u7063\u7121\u8cc7\u7522\u800cAmazon\u640d\u5931\u6158\u91cd\u3002<\/p>\n<h3>\u89d2\u82725: \u7a05\u52d9\u4ee3\u7406(Fiscal Representative\/Tax Agent)<\/h3>\n<p><strong>\u5b9a\u7fa9<\/strong>\uff1a\u53d7\u975e\u6b50\u76df\u4f01\u696d\u59d4\u8a17\uff0c\u4ee3\u8fa6VAT\u8a3b\u518a\u3001\u7533\u5831\u3001\u7e73\u7d0d\u7684\u5c08\u696d\u670d\u52d9\u6a5f\u69cb\u3002<\/p>\n<p><strong>\u5169\u7a2e\u985e\u578b<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>Fiscal Representative(\u8ca1\u7a05\u4ee3\u8868)<\/strong>\uff1a\n<ul>\n<li>\u5f37\u5236\u6027\uff1a\u5fb7\u570b\u3001\u7fa9\u5927\u5229\u3001\u897f\u73ed\u7259\u7b49\u570b\u8981\u6c42\u975e\u6b50\u76df\u4f01\u696d\u5fc5\u9808\u59d4\u8a17<\/li>\n<li><strong>\u9023\u5e36\u8cac\u4efb<\/strong>\uff1a\u8207\u59d4\u8a17\u4eba\u5171\u540c\u627f\u64d4VAT\u50b5\u52d9(Joint and Several Liability)<\/li>\n<li>\u6536\u8cbb\u9ad8\uff1a\u20ac1,500-3,000\/\u5e74<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tax Agent(\u7a05\u52d9\u4ee3\u7406)<\/strong>\uff1a\n<ul>\n<li>\u975e\u9023\u5e36\u8cac\u4efb\uff1a\u50c5\u63d0\u4f9b\u7533\u5831\u670d\u52d9\uff0c\u4e0d\u627f\u64d4\u50b5\u52d9<\/li>\n<li>\u9069\u7528\u570b\u5bb6\uff1a\u8377\u862d\u3001\u6377\u514b\u3001\u6ce2\u862d\u7b49<\/li>\n<li>\u6536\u8cbb\u4f4e\uff1a\u20ac500-1,200\/\u5e74<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>\u6cd5\u5f8b\u8cac\u4efb<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>Fiscal Representative<\/strong>\uff1a\u82e5\u59d4\u8a17\u4eba\u9003\u6f0fVAT\uff0c\u4ee3\u8868\u9700<strong>\u9023\u5e36\u8ce0\u511f<\/strong><\/li>\n<li><strong>Tax Agent<\/strong>\uff1a\u50c5\u5728\u63d0\u4f9b\u932f\u8aa4\u5efa\u8b70\u5c0e\u81f4\u640d\u5931\u6642\u627f\u64d4\u5c08\u696d\u8cac\u4efb<\/li>\n<li>\u5171\u540c\u7fa9\u52d9\uff1a\u4fdd\u5bc6\u3001\u76e1\u8077\u8abf\u67e5\u3001\u5373\u6642\u901a\u5831\u7570\u5e38<\/li>\n<\/ul>\n<p><strong>\u5fb7\u570b2023\u5e74\u5224\u4f8b<\/strong>\uff1a<br \/>\nFiscal Representative F\u4ee3\u7406\u53f0\u7063\u8ce3\u5bb6G\u7533\u5831VAT\u3002G\u523b\u610f\u96b1\u779e\u20ac100\u842c\u92b7\u552e\u984d\uff0c\u50c5\u7533\u5831\u20ac50\u842c\u3002\u5fb7\u570bFinanzamt(\u7a05\u52d9\u5c40)\u767c\u73fe\u5f8c\uff0c\u8981\u6c42F\u8207G\u9023\u5e36\u88dc\u7e73\u20ac9.5\u842cVAT + \u20ac3\u842c\u7f70\u6b3e\u3002F\u96d6\u8b49\u660e\u300c\u5df2\u76e1\u5408\u7406\u6ce8\u610f\u7fa9\u52d9\u300d\uff0c\u4f46\u4ecd\u9700\u5148\u7e73\u7d0d\uff0c\u518d\u900f\u904e\u6c11\u4e8b\u8a34\u8a1f\u5411G\u8ffd\u511f(\u8017\u66422\u5e74)\u3002<\/p>\n<hr \/>\n<h3>\u57162: \u6b50\u76dfVAT\u4e94\u5927\u89d2\u8272\u8cac\u4efb\u7bc4\u570d\u5c0d\u7167\u8868<\/h3>\n<h2><\/h2>\n<h2><img decoding=\"async\" class=\"alignnone size-full wp-image-19808\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-five-roles-responsibility-comparison-table-2026.png\" alt=\"\u6b50\u76dfVAT\u4e94\u5927\u89d2\u8272\u8cac\u4efb\u7bc4\u570d\u5c0d\u7167\u8868\uff0c\u986f\u793a\u8ce3\u5bb6\u3001\u5de5\u5ee0\u3001\u7269\u6d41\u5546\u3001\u5e73\u53f0\u3001\u7a05\u52d9\u4ee3\u7406\u7684\u8a3b\u518a\u7fa9\u52d9\u3001\u6536\u53d6\u7fa9\u52d9\u3001\u9023\u5e36\u8cac\u4efb\u98a8\u96aa\u8207\u6cd5\u5f8b\u4f9d\u64da\" width=\"2560\" height=\"1266\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-five-roles-responsibility-comparison-table-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-five-roles-responsibility-comparison-table-2026-768x380.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-five-roles-responsibility-comparison-table-2026-1536x760.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-five-roles-responsibility-comparison-table-2026-2048x1013.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-five-roles-responsibility-comparison-table-2026-18x9.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2>Deemed Supplier\u898f\u5247\u6df1\u5ea6\u89e3\u6790\uff1a\u5e73\u53f0\u8cac\u4efb\u7684\u91cd\u5927\u8f49\u8b8a<\/h2>\n<p>2021\u5e747\u67081\u65e5\u6b50\u76df\u96fb\u5546VAT\u6539\u9769\uff0c\u6700\u91cd\u5927\u8b8a\u9769\u662f<strong>Deemed Supplier(\u8996\u70ba\u4f9b\u61c9\u5546)\u898f\u5247<\/strong>\u7684\u5f15\u5165\u3002\u9019\u689d\u898f\u5247\u5fb9\u5e95\u6539\u8b8a\u96fb\u5546\u5e73\u53f0\u7684\u6cd5\u5f8b\u5730\u4f4d\uff0c\u5f9e\u300c\u4e2d\u7acb\u4e2d\u4ecb\u300d\u8b8a\u70ba\u300c\u9023\u5e36\u8cac\u4efb\u4eba\u300d\u3002<\/p>\n<h3>Deemed Supplier\u7684\u89f8\u767c\u689d\u4ef6<\/h3>\n<p>\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\u4ee4\u7b2c14a\u689d<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}\uff0c\u7576<strong>\u540c\u6642\u6eff\u8db3<\/strong>\u4ee5\u4e0b\u4e09\u500b\u689d\u4ef6\u6642\uff0c\u5e73\u53f0\u88ab\u8996\u70ba\u5be6\u969b\u8ce3\u5bb6\uff1a<\/p>\n<p><strong>\u689d\u4ef61: \u975e\u6b50\u76df\u8ce3\u5bb6<\/strong><\/p>\n<ul>\n<li>\u8ce3\u5bb6\u4e0d\u5728\u6b50\u76df27\u570b\u8a3b\u518a(\u5305\u62ec\u53f0\u7063\u3001\u4e2d\u570b\u3001\u7f8e\u570b\u7b49\u7b2c\u4e09\u570b\u8ce3\u5bb6)<\/li>\n<li>\u5373\u4f7f\u8ce3\u5bb6\u5728\u6b50\u76df\u67d0\u570b\u6709VAT\u8a3b\u518a\uff0c\u4f46\u4e3b\u9ad4\u516c\u53f8\u5728\u5883\u5916\uff0c\u4ecd\u8996\u70ba\u975e\u6b50\u76df\u8ce3\u5bb6<\/li>\n<\/ul>\n<p><strong>\u689d\u4ef62: \u8de8\u5883\u76f4\u90f5<\/strong><\/p>\n<ul>\n<li>\u5546\u54c1\u5f9e\u6b50\u76df<strong>\u5883\u5916<\/strong>\u76f4\u63a5\u767c\u8ca8\u7d66\u6b50\u76df\u6d88\u8cbb\u8005<\/li>\n<li>\u5305\u62ec\uff1a\u53f0\u7063\u76f4\u90f5\u3001\u9999\u6e2f\u76f4\u90f5\u3001\u4e2d\u570b\u76f4\u90f5\u7b49<\/li>\n<li><strong>\u4e0d\u5305\u62ec<\/strong>\uff1a\u5f9e\u6b50\u76df\u5009\u5eab(FBA)\u767c\u8ca8(\u6b64\u70ba\u53e6\u4e00\u5957\u898f\u5247)<\/li>\n<\/ul>\n<p><strong>\u689d\u4ef63: \u8a02\u55ae\u50f9\u503c\u2264\u20ac150<\/strong><\/p>\n<ul>\n<li>\u55ae\u7b46\u8a02\u55ae\u5167\u5728\u50f9\u503c(Intrinsic Value)\u2264\u20ac150<\/li>\n<li>\u5167\u5728\u50f9\u503c = \u5546\u54c1\u6210\u672c + \u904b\u8cbb + \u4fdd\u96aa<\/li>\n<li>\u591a\u4ef6\u5546\u54c1\u540c\u4e00\u8a02\u55ae\uff0c\u7e3d\u50f9\u503c\u8a08\u7b97<\/li>\n<\/ul>\n<h3>\u5be6\u52d9\u6848\u4f8b\u5206\u6790<\/h3>\n<p><strong>\u60c5\u5883A: \u53f0\u7063\u8ce3\u5bb6H\u5728Amazon.de\u92b7\u552e\u624b\u6a5f\u6bbc\uff0c\u5f9e\u53f0\u7063\u76f4\u90f5\uff0c\u55ae\u50f9\u20ac25<\/strong><\/p>\n<ul>\n<li>\u2705 \u7b26\u5408Deemed Supplier\u689d\u4ef6<\/li>\n<li><strong>Amazon<\/strong>\u6210\u70baVAT\u8cac\u4efb\u4eba\uff0c\u9700\uff1a\n<ul>\n<li>\u8a3b\u518aIOSS<\/li>\n<li>\u5728\u6536\u6b3e\u6642\u6536\u53d6\u5fb7\u570b19% VAT(\u20ac25 \u00d7 19% = \u20ac4.75)<\/li>\n<li>\u6bcf\u6708\u900f\u904eIOSS\u7533\u5831\u4e26\u7e73\u7d0dVAT<\/li>\n<li>\u53ef\u5411H\u8ffd\u511f(\u901a\u5e38\u76f4\u63a5\u5f9e\u92b7\u552e\u6b3e\u6263\u9664)<\/li>\n<\/ul>\n<\/li>\n<li>H\u96d6\u4ecd\u70ba\u6cd5\u5f8b\u4e0a\u7684\u8ce3\u5bb6\uff0c\u4f46VAT\u8cac\u4efb\u7531Amazon\u627f\u64d4<\/li>\n<\/ul>\n<p><strong>\u60c5\u5883B: \u53f0\u7063\u8ce3\u5bb6I\u5728eBay\u92b7\u552e\u9ad8\u50f9\u624b\u9336\u20ac300<\/strong><\/p>\n<ul>\n<li>\u274c \u4e0d\u7b26\u5408Deemed Supplier(\u20ac300 &gt; \u20ac150)<\/li>\n<li><strong>I<\/strong>\u4ecd\u70baVAT\u8cac\u4efb\u4eba\uff0c\u9700\uff1a\n<ul>\n<li>\u5728\u5fb7\u570b\u8a3b\u518aVAT\u6216\u4f7f\u7528OSS<\/li>\n<li>\u8cb7\u5bb6\u6e05\u95dc\u6642\u7e73\u7d0d\u9032\u53e3VAT: \u20ac300 \u00d7 19% = \u20ac57<\/li>\n<\/ul>\n<\/li>\n<li>eBay\u7121VAT\u8cac\u4efb\uff0c\u4f46\u82e5I\u672a\u8a3b\u518a\uff0ceBay\u4ecd\u6709<strong>\u901a\u5831\u7fa9\u52d9<\/strong><\/li>\n<\/ul>\n<p><strong>\u60c5\u5883C: \u53f0\u7063\u8ce3\u5bb6J\u5728Amazon\u4f7f\u7528FBA\uff0c\u5f9e\u5fb7\u570b\u5009\u5eab\u767c\u8ca8<\/strong><\/p>\n<ul>\n<li>\u274c \u4e0d\u7b26\u5408Deemed Supplier(\u975e\u5883\u5916\u76f4\u90f5)<\/li>\n<li><strong>J<\/strong>\u9700\u81ea\u884c\u5728\u5fb7\u570b\u8a3b\u518aVAT<\/li>\n<li>Amazon\u50c5\u70ba\u5e73\u53f0\uff0c\u7121VAT\u8cac\u4efb<\/li>\n<li>\u4f46Amazon\u6709\u7fa9\u52d9\u9a57\u8b49J\u7684VAT\u865f\uff0c\u82e5J\u672a\u8a3b\u518a\uff0cAmazon\u9700\u66ab\u505c\u92b7\u552e<\/li>\n<\/ul>\n<h3>Deemed Supplier\u7684\u6cd5\u5f8b\u5f8c\u679c<\/h3>\n<p><strong>\u5c0d\u5e73\u53f0\u7684\u5f71\u97ff<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u5f37\u5236IOSS\u8a3b\u518a<\/strong>\uff1aAmazon\/eBay\u7b49\u4e3b\u8981\u5e73\u53f0\u5df2\u5728\u611b\u723e\u862d\u8a3b\u518aIOSS<\/li>\n<li><strong>\u81ea\u52d5\u6536\u53d6VAT<\/strong>\uff1a\u7cfb\u7d71\u81ea\u52d5\u8a08\u7b97\u4e26\u52a0\u5165\u50f9\u683c<\/li>\n<li><strong>\u627f\u64d4\u7e73\u7d0d\u7fa9\u52d9<\/strong>\uff1a\u6bcf\u6708\u7533\u5831\u6240\u6709\u5883\u5916\u76f4\u90f5\u2264\u20ac150\u92b7\u552e<\/li>\n<li><strong>\u8ffd\u511f\u6b0a\u5229<\/strong>\uff1a\u53ef\u5411\u8ce3\u5bb6\u8ffd\u56de\u5df2\u7e73VAT<\/li>\n<\/ol>\n<p><strong>\u5c0d\u53f0\u7063\u8ce3\u5bb6\u7684\u5f71\u97ff<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u514d\u9664IOSS\u8a3b\u518a\u8ca0\u64d4<\/strong>\uff1a\u82e5\u50c5\u5f9e\u53f0\u7063\u76f4\u90f5\u2264\u20ac150\u5546\u54c1\uff0c\u7121\u9700\u81ea\u884c\u8a3b\u518a<\/li>\n<li><strong>\u50f9\u683c\u900f\u660e\u5ea6\u63d0\u5347<\/strong>\uff1a\u8cb7\u5bb6\u4e0b\u55ae\u6642\u5df2\u542bVAT\uff0c\u7121\u6e05\u95dc\u984d\u5916\u8cbb\u7528<\/li>\n<li><strong>\u5229\u6f64\u58d3\u7e2e<\/strong>\uff1a\u5e73\u53f0\u53ef\u80fd\u5f9e\u92b7\u552e\u6b3e\u6263\u9664VAT\uff0c\u9700\u8abf\u6574\u5b9a\u50f9\u7b56\u7565<\/li>\n<li><strong>\u6df7\u5408\u92b7\u552e\u8907\u96dc\u5316<\/strong>\uff1a\u82e5\u540c\u6642\u6709FBA(&gt;\u20ac150)\u8207\u76f4\u90f5(\u2264\u20ac150)\uff0c\u9700\u5206\u5225\u8655\u7406<\/li>\n<\/ol>\n<h3>Deemed Supplier\u7684\u5408\u898f\u8981\u9ede<\/h3>\n<p><strong>\u5e73\u53f0\u7aef\u6aa2\u67e5\u6e05\u55ae<\/strong>\uff1a<\/p>\n<ul>\n<li>\u2705 \u5df2\u8a3b\u518aIOSS(\u5982Amazon IE3628476J)<\/li>\n<li>\u2705 \u7cfb\u7d71\u81ea\u52d5\u8b58\u5225Deemed Supplier\u4ea4\u6613<\/li>\n<li>\u2705 \u767c\u7968\u6b63\u78ba\u6a19\u793aIOSS\u7a05\u865f\u8207VAT\u91d1\u984d<\/li>\n<li>\u2705 \u6bcf\u6708\u6309\u8cb7\u5bb6\u6240\u5728\u570b\u532f\u7e3d\u7533\u5831<\/li>\n<li>\u2705 \u4fdd\u5b58\u4ea4\u6613\u8a18\u9304\u81f3\u5c1110\u5e74<\/li>\n<\/ul>\n<p><strong>\u8ce3\u5bb6\u7aef\u6aa2\u67e5\u6e05\u55ae<\/strong>\uff1a<\/p>\n<ul>\n<li>\u2705 \u78ba\u8a8d\u5e73\u53f0\u662f\u5426\u4f7f\u7528IOSS(\u67e5\u770b\u767c\u7968)<\/li>\n<li>\u2705 \u8abf\u6574\u5b9a\u50f9\u8003\u616eVAT\u6210\u672c(\u5982\u20ac25\u5546\u54c1\uff0c\u5be6\u6536\u20ac25\u00f71.19=\u20ac21)<\/li>\n<li>\u2705 \u82e5\u6df7\u5408\u92b7\u552e\uff0c\u5206\u958b\u8a18\u5e33(Deemed Supplier vs \u81ea\u884c\u7533\u5831)<\/li>\n<li>\u2705 \u4fdd\u5b58\u5e73\u53f0\u63d0\u4f9b\u7684VAT\u7e73\u7d0d\u8b49\u660e<\/li>\n<\/ul>\n<hr \/>\n<h2>Joint and Several Liability(\u9023\u5e36\u8cac\u4efb)\uff1a\u8ab0\u6703\u88ab\u9023\u5750\uff1f<\/h2>\n<p>\u6b50\u76dfVAT\u5236\u5ea6\u4e2d\u6700\u56b4\u53b2\u7684\u689d\u6b3e\u662f<strong>Joint and Several Liability(\u9023\u5e36\u8cac\u4efb)<\/strong>\uff0c\u610f\u6307\u7a05\u52d9\u6a5f\u95dc\u53ef\u5411<strong>\u4efb\u4e00\u8cac\u4efb\u65b9\u8ffd\u511f\u5168\u984d\u50b5\u52d9<\/strong>\uff0c\u88ab\u8ffd\u511f\u65b9\u518d\u81ea\u884c\u5411\u5be6\u969b\u9003\u6f0f\u8005\u8ffd\u8a0e\u3002<\/p>\n<h3>\u9023\u5e36\u8cac\u4efb\u7684\u6cd5\u5f8b\u57fa\u790e<\/h3>\n<p>\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\u4ee4\u7b2c205\u689d<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}\uff1a<\/p>\n<blockquote><p>&#8220;Member States may provide that a person other than the person liable for payment of VAT shall be held jointly and severally liable for payment of VAT.&#8221;<br \/>\n(\u6210\u54e1\u570b\u53ef\u898f\u5b9a\uff0c\u9664\u61c9\u7e73VAT\u8005\u5916\u7684\u5176\u4ed6\u4eba\uff0c\u61c9\u627f\u64d4\u9023\u5e36\u7e73\u7d0d\u8cac\u4efb)<\/p><\/blockquote>\n<p><strong>\u5404\u570b\u5be6\u65bd\u5dee\u7570<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u5fb7\u570b<\/strong>\uff1a\u6700\u56b4\u683c\uff0c\u5ee3\u6cdb\u9069\u7528\u9023\u5e36\u8cac\u4efb\n<ul>\n<li>Fiscal Representative\u81ea\u52d5\u9023\u5e36<\/li>\n<li>\u7269\u6d41\u5546\u82e5\u300c\u61c9\u77e5\u300d\u5354\u52a9\u9003\u6f0f\uff0c\u9023\u5e36<\/li>\n<li>\u5e73\u53f0\u82e5\u672a\u76e1\u67e5\u6838\u7fa9\u52d9\uff0c\u9023\u5e36<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u6cd5\u570b<\/strong>\uff1a\u4e2d\u7b49\u56b4\u683c\n<ul>\n<li>Fiscal Representative\u9023\u5e36<\/li>\n<li>\u7269\u6d41\u5546\u9700\u300c\u660e\u77e5\u300d\u624d\u9023\u5e36<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u8377\u862d<\/strong>\uff1a\u8f03\u5bec\u9b06\n<ul>\n<li>\u50c5Fiscal Representative\u9023\u5e36<\/li>\n<li>\u5176\u4ed6\u89d2\u8272\u9664\u975e\u300c\u5171\u8b00\u300d<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>\u9023\u5e36\u8cac\u4efb\u7684\u89f8\u767c\u60c5\u5883<\/h3>\n<p><strong>\u60c5\u58831: Fiscal Representative\u8207\u8ce3\u5bb6<\/strong><\/p>\n<p><strong>\u6848\u4f8b<\/strong>\uff1a\u53f0\u7063\u8ce3\u5bb6K\u59d4\u8a17\u5fb7\u570bFiscal Representative L\u4ee3\u8fa6VAT\u3002K\u523b\u610f\u5c11\u5831\u92b7\u552e\u984d\u20ac200,000(\u5be6\u969b\u20ac500,000)\uff0c\u9003\u6f0fVAT \u20ac57,000\u3002<\/p>\n<p><strong>\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc\u884c\u52d5<\/strong>\uff1a<\/p>\n<ol>\n<li>\u7a3d\u67e5\u767c\u73feK\u5c11\u5831<\/li>\n<li>\u5411K\u8ffd\u7e73\u20ac57,000 + \u7f70\u6b3e\u20ac22,800(40%)<\/li>\n<li>K\u5728\u53f0\u7063\u7121\u8cc7\u7522\uff0c\u7121\u6cd5\u57f7\u884c<\/li>\n<li>\u4f9dJoint and Several Liability\uff0c\u5411L\u8ffd\u7e73\u5168\u984d\u20ac79,800<\/li>\n<li>L\u9700\u5148\u7e73\u7d0d\uff0c\u518d\u900f\u904e\u6c11\u4e8b\u8a34\u8a1f\u5411K\u8ffd\u511f<\/li>\n<\/ol>\n<p><strong>L\u7684\u6297\u8faf\u53ef\u80fd<\/strong>\uff1a<\/p>\n<ul>\n<li>\u2705 \u8b49\u660e\u5df2\u76e1\u300c\u5408\u7406\u76e1\u8077\u8abf\u67e5\u300d(\u5982\u8981\u6c42K\u63d0\u4f9bAmazon\u5831\u8868\u3001\u9280\u884c\u6d41\u6c34\u6838\u5c0d)<\/li>\n<li>\u2705 \u8b49\u660eK\u523b\u610f\u96b1\u779e(\u5982\u63d0\u4f9b\u865b\u5047\u6587\u4ef6)<\/li>\n<li>\u274c \u300c\u4e0d\u77e5\u60c5\u300d\u4e0d\u69cb\u6210\u6297\u8faf(L\u6709\u5c08\u696d\u7fa9\u52d9)<\/li>\n<\/ul>\n<p><strong>\u6700\u7d42\u7d50\u679c<\/strong>\uff1a\u5373\u4f7fL\u8b49\u660e\u5df2\u76e1\u7fa9\u52d9\uff0c\u4ecd\u9700\u5148\u7e73\u7d0d\uff0c\u5f85\u8a34\u8a1f\u52dd\u8a34\u5f8c\u624d\u53ef\u80fd\u7372\u511f(\u5be6\u52d9\u4e0aK\u5df2\u6d88\u5931\uff0cL\u640d\u5931\u6158\u91cd)\u3002<\/p>\n<p><strong>\u60c5\u58832: \u5e73\u53f0\u8207\u8ce3\u5bb6<\/strong><\/p>\n<p><strong>\u6848\u4f8b<\/strong>\uff1aAmazon.de\u8ce3\u5bb6M(\u4e2d\u570b\u516c\u53f8)\u92b7\u552e\u20ac1,000,000\u4f46\u672a\u8a3b\u518aVAT\u3002Amazon\u56e0\u672a\u5373\u6642\u505c\u7528M\u5e33\u6236\uff0c\u88ab\u8a8d\u5b9a\u300c\u61c9\u77e5\u300dM\u9003\u6f0f\u3002<\/p>\n<p><strong>\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc\u884c\u52d5<\/strong>\uff1a<\/p>\n<ol>\n<li>\u8981\u6c42Amazon\u627f\u64d4\u9023\u5e36\u8cac\u4efb\uff0c\u7e73\u7d0d\u20ac190,000 VAT<\/li>\n<li>Amazon\u4ee3\u7e73\u5f8c\uff0c\u51cd\u7d50M\u5e33\u6236\u6240\u6709\u8cc7\u91d1(\u20ac150,000)<\/li>\n<li>Amazon\u5411M\u63d0\u8d77\u8a34\u8a1f\u8ffd\u511f\u5269\u9918\u20ac40,000 + \u5229\u606f<\/li>\n<li>M\u5728\u4e2d\u570b\u7121\u6cd5\u9001\u9054\uff0cAmazon\u6700\u7d42\u640d\u5931\u20ac40,000<\/li>\n<\/ol>\n<p><strong>Amazon\u4e8b\u5f8c\u63aa\u65bd<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5f37\u5316VAT\u865f\u9a57\u8b49\u7cfb\u7d71<\/li>\n<li>\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\u5f37\u5236\u8981\u6c42\u63d0\u4f9bVAT\u865f<\/li>\n<li>\u5b9a\u671f\u6bd4\u5c0d\u7a05\u52d9\u6a5f\u95dc\u8cc7\u6599\u5eab(VIES)<\/li>\n<li>\u81ea\u52d5\u66ab\u505c\u672a\u63d0\u4f9b\u6709\u6548VAT\u865f\u7684\u5e33\u6236<\/li>\n<\/ul>\n<p><strong>\u60c5\u58833: \u7269\u6d41\u5546\u8207\u8ce3\u5bb6<\/strong><\/p>\n<p><strong>\u6848\u4f8b<\/strong>\uff1a\u7269\u6d41\u5546N\u5354\u52a9\u8ce3\u5bb6O\u62c6\u5206\u6bcf\u6279\u20ac500\u5546\u54c1\u70ba\u4e94\u6279\u20ac100\uff0c\u4ee5\u4f7f\u7528IOSS\u898f\u907f\u9032\u53e3VAT\u3002\u6d77\u95dc\u767c\u73fe\u5f8c\uff0c\u8a8d\u5b9aN\u300c\u660e\u77e5\u300d\u6b64\u70ba\u9003\u6f0f\u884c\u70ba\u3002<\/p>\n<p><strong>\u5fb7\u570b\u6d77\u95dc\u884c\u52d5<\/strong>\uff1a<\/p>\n<ol>\n<li>\u6263\u62bcN\u5009\u5eab\u5167O\u7684\u6240\u6709\u5546\u54c1(\u50f9\u503c\u20ac200,000)<\/li>\n<li>\u8981\u6c42N\u88dc\u7e73\u9032\u53e3VAT \u20ac38,000(\u20ac200,000 \u00d7 19%)<\/li>\n<li>\u8655\u7f70N \u20ac15,000(\u5354\u52a9\u9003\u6f0f\u7f6a)<\/li>\n<li>\u901a\u5831N\u6240\u6709\u5ba2\u6236\uff0c\u89f8\u767c\u5168\u9762\u7a3d\u67e5<\/li>\n<\/ol>\n<p><strong>N\u7684\u6158\u75db\u6559\u8a13<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5373\u4f7fO\u8981\u6c42\u62c6\u5206\uff0cN\u4ecd\u61c9\u62d2\u7d55(\u5c08\u696d\u7fa9\u52d9)<\/li>\n<li>\u61c9\u5728\u5408\u7d04\u4e2d\u660e\u8a02\u300c\u7981\u6b62\u9003\u6f0fVAT\u300d\u689d\u6b3e<\/li>\n<li>\u767c\u73fe\u7570\u5e38\u61c9\u7acb\u5373\u901a\u5831\u7a05\u52d9\u6a5f\u95dc(\u53ef\u514d\u8cac)<\/li>\n<\/ul>\n<h3>\u5982\u4f55\u907f\u514d\u9023\u5e36\u8cac\u4efb\uff1f<\/h3>\n<p><strong>Fiscal Representative\u9632\u8b77\u63aa\u65bd<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u76e1\u8077\u8abf\u67e5(Due Diligence)<\/strong>\uff1a\n<ul>\n<li>\u8981\u6c42\u5ba2\u6236\u63d0\u4f9b\u516c\u53f8\u767b\u8a18\u8b49\u660e<\/li>\n<li>\u6838\u5c0d\u92b7\u552e\u6578\u64da(Amazon\u5831\u8868 vs \u7533\u5831\u91d1\u984d)<\/li>\n<li>\u4e0d\u5b9a\u671f\u62bd\u67e5\u5eab\u5b58\u8207\u767c\u7968<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5408\u7d04\u4fdd\u8b77<\/strong>\uff1a\n<ul>\n<li>\u660e\u8a02\u300c\u5ba2\u6236\u61c9\u63d0\u4f9b\u771f\u5be6\u5b8c\u6574\u8cc7\u6599\u300d<\/li>\n<li>\u7d04\u5b9a\u300c\u82e5\u9003\u6f0f\u7a05\uff0c\u5ba2\u6236\u9700\u8ce0\u511f\u6240\u6709\u640d\u5931+\u5f8b\u5e2b\u8cbb\u300d<\/li>\n<li>\u8a2d\u5b9a\u300c\u64d4\u4fdd\u91d1\u6a5f\u5236\u300d(\u5982\u9810\u6536\u20ac10,000\u4f5c\u70ba\u98a8\u96aa\u6e96\u5099)<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5373\u6642\u901a\u5831<\/strong>\uff1a\n<ul>\n<li>\u767c\u73fe\u7570\u5e38\u7acb\u5373\u901a\u5831\u7a05\u52d9\u6a5f\u95dc<\/li>\n<li>\u5fb7\u570b\u6cd5\u898f\uff1a\u4e3b\u52d5\u901a\u5831\u53ef\u514d\u9664\u9023\u5e36\u8cac\u4efb<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>\u5e73\u53f0\u9632\u8b77\u63aa\u65bd<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>VAT\u865f\u9a57\u8b49\u7cfb\u7d71<\/strong>\uff1a\n<ul>\n<li>\u8a3b\u518a\u6642\u5f37\u5236\u63d0\u4ea4VAT\u865f<\/li>\n<li>\u6bcf\u6708\u900f\u904eVIES\u7cfb\u7d71\u9a57\u8b49\u6709\u6548\u6027<\/li>\n<li>VAT\u865f\u5931\u6548\u81ea\u52d5\u66ab\u505c\u92b7\u552e<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u92b7\u552e\u984d\u76e3\u63a7<\/strong>\uff1a\n<ul>\n<li>\u9054\u20ac10,000\u81ea\u52d5\u89f8\u767c\u63d0\u9192<\/li>\n<li>\u8d85\u904e\u20ac15,000\u672a\u63d0\u4f9bVAT\u865f\uff0c\u5f37\u5236\u4e0b\u67b6<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u4e3b\u52d5\u7a3d\u67e5<\/strong>\uff1a\n<ul>\n<li>\u5b9a\u671f\u62bd\u67e5\u9ad8\u92b7\u552e\u984d\u8ce3\u5bb6<\/li>\n<li>\u6bd4\u5c0d\u7533\u5831\u91d1\u984d\u8207\u5e73\u53f0\u4ea4\u6613\u984d<\/li>\n<li>\u7570\u5e38\u6848\u4f8b\u901a\u5831\u7a05\u52d9\u6a5f\u95dc<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>\u7269\u6d41\u5546\u9632\u8b77\u63aa\u65bd<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u62d2\u7d55\u53ef\u7591\u8acb\u6c42<\/strong>\uff1a\n<ul>\n<li>\u62c6\u5206\u8a02\u55ae<\/li>\n<li>\u4f4e\u5831\u8ca8\u503c<\/li>\n<li>\u63d0\u4f9b\u865b\u5047HS Code<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5408\u7d04\u514d\u8cac\u689d\u6b3e<\/strong>\uff1a\n<ul>\n<li>\u300c\u5ba2\u6236\u9700\u78ba\u4fdd\u5408\u6cd5\u7e73\u7d0d\u6240\u6709\u7a05\u8cbb\u300d<\/li>\n<li>\u300c\u7269\u6d41\u5546\u4e0d\u627f\u64d4\u5ba2\u6236\u9003\u6f0f\u7a05\u8cac\u4efb\u300d<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u4fdd\u96aa\u6a5f\u5236<\/strong>\uff1a\n<ul>\n<li>\u6295\u4fdd\u300cVAT\u9023\u5e36\u8cac\u4efb\u4fdd\u96aa\u300d(\u5fb7\u570b\u6709\u5c08\u9580\u96aa\u7a2e)<\/li>\n<li>\u4fdd\u8cbb\u7d04\u71df\u696d\u984d0.5%-1%<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<hr \/>\n<h3>\u57163: VAT\u9023\u5e36\u8cac\u4efb\u89f8\u767c\u6d41\u7a0b\u8207\u98a8\u96aa\u7b49\u7d1a\u5716<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19809\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/vat-joint-liability-trigger-process-risk-levels-2026.png\" alt=\"VAT\u9023\u5e36\u8cac\u4efb\u89f8\u767c\u6d41\u7a0b\u8207\u98a8\u96aa\u7b49\u7d1a\u5716\uff0c\u986f\u793a\u5f9e\u521d\u59cb\u9003\u6f0f\u5230\u6c11\u4e8b\u8a34\u8a1f\u7684\u4e94\u968e\u6bb5\u6d41\u7a0b\u53ca\u5404\u89d2\u8272\u98a8\u96aa\u4f4d\u7f6e\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/vat-joint-liability-trigger-process-risk-levels-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/vat-joint-liability-trigger-process-risk-levels-2026-768x429.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/vat-joint-liability-trigger-process-risk-levels-2026-1536x857.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/vat-joint-liability-trigger-process-risk-levels-2026-2048x1143.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/vat-joint-liability-trigger-process-risk-levels-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2>VAT\u5211\u4e8b\u8cac\u4efb\uff1a\u4f55\u6642\u5f9e\u7a05\u52d9\u9055\u898f\u8b8a\u6210\u5211\u4e8b\u72af\u7f6a\uff1f<\/h2>\n<p>\u6b50\u76df\u5404\u570b\u5c0dVAT\u9003\u6f0f\u7684\u8655\u7f70\uff0c\u4e0d\u50c5\u9650\u65bc\u88dc\u7a05\u8207\u7f70\u6b3e\uff0c\u56b4\u91cd\u60c5\u6cc1\u6703<strong>\u8ffd\u7a76\u5211\u4e8b\u8cac\u4efb<\/strong>\u3002\u7406\u89e3\u5211\u4e8b\u9580\u6abb\uff0c\u662f\u907f\u514d\u7262\u7344\u4e4b\u707d\u7684\u95dc\u9375\u3002<\/p>\n<h3>\u5211\u4e8b\u8cac\u4efb\u7684\u5224\u5b9a\u6a19\u6e96<\/h3>\n<p><strong>\u5fb7\u570b\u5211\u6cd5\u7b2c370\u689d(Steuerhinterziehung\uff0c\u9003\u7a05\u7f6a)<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u69cb\u6210\u8981\u4ef6<\/strong>\uff1a\n<ul>\n<li>\u6545\u610f(Vorsatz)\u63d0\u4f9b\u865b\u5047\u6216\u4e0d\u5b8c\u6574\u7684\u7a05\u52d9\u8cc7\u6599<\/li>\n<li>\u5c0e\u81f4\u7a05\u52d9\u6a5f\u95dc\u5c11\u6536\u6216\u672a\u6536\u7a05\u6b3e<\/li>\n<li>\u9003\u6f0f\u91d1\u984d\u2265\u20ac50,000(\u91cd\u7f6a\u9580\u6abb)<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5211\u5ea6<\/strong>\uff1a\n<ul>\n<li>\u20ac50,000-\u20ac100,000\uff1a\u6700\u9ad85\u5e74\u6709\u671f\u5f92\u5211<\/li>\n<li>\n<blockquote><p>\u20ac100,000\uff1a\u6700\u9ad810\u5e74\u6709\u671f\u5f92\u5211<\/p><\/blockquote>\n<\/li>\n<li>\u9644\u5e36\u6c11\u4e8b\u8ce0\u511f(\u7a05\u6b3e+\u5229\u606f+\u7f70\u6b3e)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u6cd5\u570b\u7a05\u52d9\u5211\u6cd5(Code g\u00e9n\u00e9ral des imp\u00f4ts, Article 1741)<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u69cb\u6210\u8981\u4ef6<\/strong>\uff1a\n<ul>\n<li>\u7d44\u7e54\u6027(organised)\u6216\u91cd\u8907\u6027(repetitive)\u9003\u7a05<\/li>\n<li>\u4f7f\u7528\u865b\u5047\u6587\u4ef6\u6216\u8907\u96dc\u5b89\u6392(complex arrangements)<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5211\u5ea6<\/strong>\uff1a\n<ul>\n<li>\u6700\u9ad85\u5e74\u6709\u671f\u5f92\u5211<\/li>\n<li>\u7f70\u91d1\u20ac500,000(\u53ef\u52a0\u500d\u81f3\u9003\u6f0f\u91d1\u984d)<\/li>\n<li>\u7981\u6b62\u7d93\u5546(interdiction d&#8217;exercer)5\u5e74<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u7fa9\u5927\u5229\u5211\u6cd5\u5178\u7b2c10-bis\u689d<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u69cb\u6210\u8981\u4ef6<\/strong>\uff1a\n<ul>\n<li>\u5169\u5e74\u5167\u9003\u6f0fVAT\u7d2f\u8a08&gt;\u20ac250,000<\/li>\n<li>\u4f7f\u7528\u865b\u5047\u767c\u7968(fatture false)<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5211\u5ea6<\/strong>\uff1a\n<ul>\n<li>\u6700\u9ad86\u5e74\u6709\u671f\u5f92\u5211<\/li>\n<li>\u8ca1\u7522\u6c92\u6536(\u6c92\u6536\u6240\u6709\u6d89\u6848\u8cc7\u7522)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>\u5be6\u969b\u5211\u4e8b\u6848\u4f8b\u5206\u6790<\/h3>\n<p><strong>\u5fb7\u570b2022\u5e74\u6848\u4f8b\uff1a\u4e2d\u570b\u96fb\u5546\u96c6\u5718VAT\u8a50\u6b3a\u6848<\/strong><\/p>\n<p><strong>\u80cc\u666f<\/strong>\uff1a<\/p>\n<ul>\n<li>\u4e2d\u570b\u96fb\u5546\u516c\u53f8P\u5728Amazon.de\u900f\u904e100\u500b\u8ce3\u5bb6\u5e33\u865f\u92b7\u552e<\/li>\n<li>2018-2021\u5e74\u7d2f\u8a08\u92b7\u552e\u20ac50,000,000<\/li>\n<li>\u50c5\u7533\u5831\u20ac5,000,000(90%\u672a\u5831)<\/li>\n<li>\u9003\u6f0fVAT\u7d04\u20ac8,550,000<\/li>\n<\/ul>\n<p><strong>\u5211\u4e8b\u8a34\u8a1f\u904e\u7a0b<\/strong>\uff1a<\/p>\n<ol>\n<li>\u5fb7\u570bZoll(\u6d77\u95dc)\u8207Finanzamt\u806f\u5408\u7a3d\u67e5<\/li>\n<li>\u4ee5\u300c\u7d44\u7e54\u6027VAT\u8a50\u6b3a\u300d(gewerbsm\u00e4\u00dfiger Steuerhinterziehung)\u8d77\u8a34<\/li>\n<li>\u51cd\u7d50P\u5728\u5fb7\u570b\u6240\u6709\u8cc7\u7522(\u5305\u62ecFBA\u5eab\u5b58\u20ac12,000,000)<\/li>\n<li>\u5c0dP\u516c\u53f83\u540d\u9ad8\u7ba1\u767c\u51fa\u6b50\u6d32\u902e\u6355\u4ee4(European Arrest Warrant)<\/li>\n<\/ol>\n<p><strong>\u5224\u6c7a\u7d50\u679c<\/strong>\uff1a<\/p>\n<ul>\n<li>P\u516c\u53f8\u7f70\u91d1\u20ac15,000,000 + \u88dc\u7a05\u20ac8,550,000<\/li>\n<li>CEO Q\u5224\u52117\u5e74(\u5be6\u969b\u670d\u52114\u5e74\u5f8c\u5047\u91cb)<\/li>\n<li>CFO R\u5224\u52115\u5e74<\/li>\n<li>COO S\u5224\u52113\u5e74\u7de9\u5211<\/li>\n<li>\u6c38\u4e45\u7981\u6b62\u5728\u5fb7\u570b\u7d93\u5546<\/li>\n<li>Amazon\u914d\u5408\u5fb7\u570b\u653f\u5e9c\uff0c\u95dc\u9589\u6240\u6709\u76f8\u95dc\u5e33\u6236<\/li>\n<\/ul>\n<p><strong>\u555f\u793a<\/strong>\uff1a<\/p>\n<ul>\n<li>\u8de8\u570b\u4f01\u696d\u4e0d\u4ee3\u8868\u53ef\u9003\u907f\u5211\u8cac<\/li>\n<li>\u6b50\u6d32\u902e\u6355\u4ee4\u53ef\u572827\u570b\u57f7\u884c(Q\u5728\u897f\u73ed\u7259\u5ea6\u5047\u6642\u88ab\u6355)<\/li>\n<li>\u5211\u4e8b\u8cac\u4efb\u7121\u6cd5\u900f\u904e\u7834\u7522\u6216\u89e3\u6563\u516c\u53f8\u898f\u907f<\/li>\n<\/ul>\n<p><strong>\u6cd5\u570b2023\u5e74\u6848\u4f8b\uff1a\u53f0\u7063\u5de5\u5ee0\u8207\u7269\u6d41\u5546\u5171\u8b00\u6848<\/strong><\/p>\n<p><strong>\u80cc\u666f<\/strong>\uff1a<\/p>\n<ul>\n<li>\u53f0\u7063\u5de5\u5ee0T\u8207\u6cd5\u570b\u7269\u6d41\u5546U\u5408\u4f5c<\/li>\n<li>T\u865b\u5831\u8ca8\u503c(\u5be6\u969b\u20ac200\u964d\u81f3\u20ac100)<\/li>\n<li>U\u63d0\u4f9b\u865b\u5047\u6e05\u95dc\u6587\u4ef6<\/li>\n<li>2020-2022\u5e74\u9003\u6f0f\u9032\u53e3VAT \u20ac2,300,000<\/li>\n<\/ul>\n<p><strong>\u5211\u4e8b\u8a34\u8a1f\u904e\u7a0b<\/strong>\uff1a<\/p>\n<ol>\n<li>\u6cd5\u570bDGFiP(\u7a05\u52d9\u7e3d\u5c40)\u8207DGDDI(\u6d77\u95dc)\u806f\u5408\u5075\u67e5<\/li>\n<li>\u4ee5\u300c\u5171\u8b00VAT\u8a50\u6b3a\u300d(complicit\u00e9 de fraude \u00e0 la TVA)\u8d77\u8a34T\u8207U<\/li>\n<li>\u51cd\u7d50U\u5728\u6cd5\u570b\u6240\u6709\u8cc7\u7522<\/li>\n<li>\u5c0dT\u767c\u51fa\u570b\u969b\u5211\u8b66\u7d05\u8272\u901a\u7ddd(\u53f0\u7063\u672a\u57f7\u884c)<\/li>\n<\/ol>\n<p><strong>\u5224\u6c7a\u7d50\u679c<\/strong>\uff1a<\/p>\n<ul>\n<li>U\u516c\u53f8\u7f70\u91d1\u20ac5,000,000 + \u88dc\u7a05\u20ac2,300,000<\/li>\n<li>U\u516c\u53f8\u8ca0\u8cac\u4ebaV\u5224\u52114\u5e74(\u5be6\u969b\u670d\u52112\u5e74)<\/li>\n<li>T\u7f3a\u5e2d\u5be9\u5224(in absentia)\uff0c\u5224\u52116\u5e74<\/li>\n<li>T\u5728\u53f0\u7063\u7121\u6cd5\u57f7\u884c\uff0c\u4f46\u5df2\u88ab\u6cd5\u570b\u5217\u5165\u9ed1\u540d\u55ae<\/li>\n<li>T\u6240\u6709\u5f9e\u53f0\u7063\u51fa\u53e3\u81f3\u6b50\u76df\u7684\u8ca8\u7269\uff0c\u6d77\u95dc100%\u958b\u7bb1\u67e5\u9a57<\/li>\n<\/ul>\n<p><strong>\u555f\u793a<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5373\u4f7f\u4eba\u5728\u53f0\u7063\uff0c\u4ecd\u6703\u88ab\u5224\u5211(\u96d6\u7121\u6cd5\u57f7\u884c)<\/li>\n<li>\u5217\u5165\u9ed1\u540d\u55ae\u5f8c\uff0c\u6240\u6709\u696d\u52d9\u5be6\u8cea\u505c\u64fa<\/li>\n<li>\u7269\u6d41\u5546\u7684\u300c\u4e0d\u77e5\u60c5\u300d\u6297\u8faf\u7121\u6548(U\u5ba3\u7a31\u4e0d\u77e5T\u865b\u5831\uff0c\u4f46\u6cd5\u9662\u8a8d\u5b9a\u300c\u61c9\u77e5\u300d)<\/li>\n<\/ul>\n<h3>\u5211\u4e8b\u8cac\u4efb\u7684\u9810\u9632\u7b56\u7565<\/h3>\n<p><strong>\u4f01\u696d\u5c64\u9762<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u5efa\u7acb\u5167\u63a7\u5236\u5ea6<\/strong>\uff1a\n<ul>\n<li>VAT\u7533\u5831\u9700\u8ca1\u52d9\u9577\u8207\u6cd5\u52d9\u5171\u540c\u7c3d\u6838<\/li>\n<li>\u7981\u6b62\u55ae\u4e00\u4eba\u54e1\u63a7\u5236\u7533\u5831\u6d41\u7a0b<\/li>\n<li>\u5b9a\u671f\u5167\u90e8\u7a3d\u6838VAT\u5e33\u76ee<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u59d4\u5916\u5c08\u696d\u670d\u52d9<\/strong>\uff1a\n<ul>\n<li>\u4f7f\u7528Big Four\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240(PWC\/Deloitte\/EY\/KPMG)<\/li>\n<li>\u59d4\u8a17\u5c08\u696dFiscal Representative<\/li>\n<li>\u6295\u4fdd\u300cVAT\u5408\u898f\u4fdd\u96aa\u300d<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5efa\u7acb\u61c9\u8b8a\u6a5f\u5236<\/strong>\uff1a\n<ul>\n<li>\u82e5\u6536\u5230\u7a3d\u67e5\u901a\u77e5\uff0c\u7acb\u5373\u59d4\u8a17\u5211\u4e8b\u5f8b\u5e2b<\/li>\n<li>\u4e3b\u52d5\u914d\u5408\u7a3d\u67e5\uff0c\u5c55\u73fe\u8aa0\u610f<\/li>\n<li>\u8a55\u4f30\u300c\u81ea\u9996\u300d(Selbstanzeige)\u53ef\u80fd\u6027(\u5fb7\u570b\u53ef\u6e1b\u8f15\u5211\u7f70)<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>\u500b\u4eba\u5c64\u9762<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u5207\u52ff\u89aa\u81ea\u7c3d\u7f72\u865b\u5047\u6587\u4ef6<\/strong>\uff1a\n<ul>\n<li>\u5373\u4f7f\u8001\u95c6\u8981\u6c42\uff0c\u4ecd\u53ef\u80fd\u88ab\u8ffd\u7a76\u500b\u4eba\u5211\u8cac<\/li>\n<li>\u5efa\u8b70\u4ee5\u300c\u5c08\u696d\u5224\u65b7\u300d\u62d2\u7d55(\u5982\u6703\u8a08\u5e2b\u62d2\u7d55\u7c3d\u6838\u660e\u986f\u932f\u8aa4\u7684\u7533\u5831\u8868)<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u4fdd\u7559\u300c\u8105\u8feb\u8b49\u64da\u300d<\/strong>\uff1a\n<ul>\n<li>\u82e5\u88ab\u8feb\u53c3\u8207\u9003\u6f0f\uff0c\u4fdd\u5b58email\u3001\u9304\u97f3\u7b49\u8b49\u64da<\/li>\n<li>\u53ef\u4f5c\u70ba\u6e1b\u8f15\u5211\u7f70\u7684\u4f9d\u64da(\u4f46\u7121\u6cd5\u5b8c\u5168\u514d\u8cac)<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u8003\u616e\u300c\u6c61\u9ede\u8b49\u4eba\u300d<\/strong>\uff1a\n<ul>\n<li>\u5fb7\u570b\u3001\u6cd5\u570b\u6709\u300c\u6c61\u9ede\u8b49\u4eba\u5236\u5ea6\u300d(Kronzeugenregelung)<\/li>\n<li>\u4e3b\u52d5\u63ed\u9732\u72af\u7f6a\u53ef\u6e1b\u8f15\u6216\u514d\u9664\u5211\u7f70<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<hr \/>\n<h2>\u53f0\u7063\u8ce3\u5bb6\u8207\u5de5\u5ee0\u7684\u5be6\u52d9\u98a8\u96aa\u7ba1\u7406\u5efa\u8b70<\/h2>\n<p>\u7d9c\u5408\u4e0a\u8ff0\u6cd5\u5f8b\u8cac\u4efb\u5206\u6790\uff0c\u4ee5\u4e0b\u662f\u91dd\u5c0d\u53f0\u7063\u4f01\u696d\u7684\u5177\u9ad4\u98a8\u96aa\u7ba1\u7406\u7b56\u7565\uff1a<\/p>\n<h3>\u7b56\u75651: \u9078\u64c7\u9069\u7576\u7684\u5546\u696d\u6a21\u5f0f<\/h3>\n<p><strong>\u4f4e\u98a8\u96aa\u6a21\u5f0f<\/strong>\uff1a<\/p>\n<ul>\n<li>\u2705 \u53f0\u7063\u76f4\u90f5\u2264\u20ac150\u5546\u54c1\uff0c\u4f7f\u7528\u5e73\u53f0IOSS\n<ul>\n<li>VAT\u8cac\u4efb\u7531\u5e73\u53f0\u627f\u64d4<\/li>\n<li>\u53f0\u7063\u4f01\u696d\u5e7e\u4e4e\u7121\u98a8\u96aa<\/li>\n<\/ul>\n<\/li>\n<li>\u2705 B2B\u6279\u767c\u7d66\u6b50\u76df\u8a3b\u518a\u4f01\u696d\n<ul>\n<li>\u9069\u7528Reverse Charge<\/li>\n<li>\u50c5\u9700\u9a57\u8b49\u8cb7\u5bb6VAT\u865f<\/li>\n<\/ul>\n<\/li>\n<li>\u2705 \u59d4\u8a17\u6b50\u76df\u7576\u5730\u9032\u53e3\u5546\/\u7e3d\u4ee3\u7406\n<ul>\n<li>VAT\u8cac\u4efb\u5b8c\u5168\u7531\u5c0d\u65b9\u627f\u64d4<\/li>\n<li>\u53f0\u7063\u4f01\u696d\u50c5\u70ba\u4f9b\u61c9\u5546<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u4e2d\u98a8\u96aa\u6a21\u5f0f<\/strong>\uff1a<\/p>\n<ul>\n<li>\u26a0\ufe0f \u4f7f\u7528FBA\u4f46\u92b7\u552e\u984d&lt;\u20ac100,000\/\u5e74\n<ul>\n<li>\u9700\u8a3b\u518a\u7576\u5730VAT\u6216OSS<\/li>\n<li>\u98a8\u96aa\u53ef\u63a7(\u82e5\u6b63\u5e38\u7533\u5831)<\/li>\n<\/ul>\n<\/li>\n<li>\u26a0\ufe0f \u6df7\u5408B2C\u8207B2B\u92b7\u552e\n<ul>\n<li>\u9700\u6b63\u78ba\u5340\u5206\u4e26\u5206\u5225\u7533\u5831<\/li>\n<li>\u5efa\u8b70\u59d4\u8a17\u5c08\u696d\u4ee3\u7406<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u9ad8\u98a8\u96aa\u6a21\u5f0f<\/strong>\uff1a<\/p>\n<ul>\n<li>\u274c \u4f7f\u7528Pan-European FBA\u4f46\u672a\u57287\u570b\u8a3b\u518aVAT\n<ul>\n<li>\u6975\u9ad8\u7a3d\u67e5\u98a8\u96aa<\/li>\n<li>\u53ef\u80fd\u88ab\u8ffd\u6eaf\u591a\u5e74<\/li>\n<\/ul>\n<\/li>\n<li>\u274c \u92b7\u552e\u984d&gt;\u20ac500,000\u4f46\u81ea\u884c\u7533\u5831\n<ul>\n<li>\u932f\u8aa4\u7387\u9ad8<\/li>\n<li>\u5efa\u8b70\u59d4\u8a17\u5c08\u696d\u670d\u52d9<\/li>\n<\/ul>\n<\/li>\n<li>\u274c \u4f7f\u7528\u591a\u500b\u4e3b\u9ad4(\u5982\u591a\u5bb6\u516c\u53f8)\u898f\u907f\u9580\u6abb\n<ul>\n<li>\u53ef\u80fd\u88ab\u8a8d\u5b9a\u70ba\u300c\u7d44\u7e54\u6027\u9003\u7a05\u300d<\/li>\n<li>\u5211\u4e8b\u98a8\u96aa<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>\u7b56\u75652: \u5efa\u7acb\u4e09\u5c64\u9632\u8b77\u6a5f\u5236<\/h3>\n<p><strong>\u7b2c\u4e00\u5c64\uff1a\u5408\u7d04\u4fdd\u8b77<\/strong><\/p>\n<ul>\n<li>\u8207Fiscal Representative\u7c3d\u8a02\u300c\u6709\u9650\u8cac\u4efb\u689d\u6b3e\u300d\n<ul>\n<li>\u660e\u8a02\u300c\u4ee3\u7406\u50c5\u8ca0\u8cac\u7533\u5831\u670d\u52d9\uff0c\u4e0d\u4fdd\u8b49\u7a05\u6b3e\u6b63\u78ba\u6027\u300d<\/li>\n<li>\u7d04\u5b9a\u300c\u56e0\u5ba2\u6236\u63d0\u4f9b\u932f\u8aa4\u8cc7\u6599\u5c0e\u81f4\u7684\u640d\u5931\uff0c\u7531\u5ba2\u6236\u8ce0\u511f\u300d<\/li>\n<\/ul>\n<\/li>\n<li>\u8207\u7269\u6d41\u5546\u7c3d\u8a02\u300c\u7a05\u52d9\u514d\u8cac\u689d\u6b3e\u300d\n<ul>\n<li>\u300c\u7269\u6d41\u5546\u4e0d\u627f\u64d4\u5ba2\u6236\u7a05\u52d9\u5408\u898f\u8cac\u4efb\u300d<\/li>\n<li>\u300c\u5ba2\u6236\u9700\u81ea\u884c\u78ba\u4fdd\u7b26\u5408\u6240\u6709\u7a05\u52d9\u6cd5\u898f\u300d<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u7b2c\u4e8c\u5c64\uff1a\u4fdd\u96aa\u6a5f\u5236<\/strong><\/p>\n<ul>\n<li><strong>VAT\u5408\u898f\u4fdd\u96aa<\/strong>(\u5728\u5fb7\u570b\u3001\u8377\u862d\u53ef\u6295\u4fdd)\n<ul>\n<li>\u627f\u4fdd\u7bc4\u570d\uff1a\u56e0\u7533\u5831\u932f\u8aa4\u5c0e\u81f4\u7684\u88dc\u7a05\u8207\u7f70\u6b3e<\/li>\n<li>\u4fdd\u8cbb\uff1a\u71df\u696d\u984d\u76840.3%-0.8%<\/li>\n<li>\u7406\u8ce0\u4e0a\u9650\uff1a\u20ac500,000-\u20ac2,000,000<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5211\u4e8b\u6cd5\u5f8b\u8cbb\u7528\u4fdd\u96aa<\/strong>\n<ul>\n<li>\u627f\u4fdd\u7bc4\u570d\uff1a\u5211\u4e8b\u8a34\u8a1f\u7684\u5f8b\u5e2b\u8cbb\u3001\u4fdd\u91cb\u91d1<\/li>\n<li>\u4fdd\u8cbb\uff1a\u20ac2,000-\u20ac5,000\/\u5e74<\/li>\n<li>\u7406\u8ce0\u4e0a\u9650:\u20ac100,000-\u20ac500,000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u7b2c\u4e09\u5c64\uff1a\u61c9\u8b8a\u9810\u6848<\/strong><\/p>\n<ul>\n<li><strong>\u7a3d\u67e5\u61c9\u5c0d\u624b\u518a<\/strong>\uff1a\n<ul>\n<li>\u8ab0\u8ca0\u8cac\u63a5\u5f85\u7a3d\u67e5\u4eba\u54e1(\u5efa\u8b70\u5f8b\u5e2b\u6216\u6703\u8a08\u5e2b)<\/li>\n<li>\u54ea\u4e9b\u6587\u4ef6\u53ef\u4ee5\u63d0\u4f9b\u3001\u54ea\u4e9b\u9700\u6cd5\u5f8b\u610f\u898b<\/li>\n<li>\u5982\u4f55\u8a18\u9304\u7a3d\u67e5\u904e\u7a0b(\u9304\u97f3\u3001\u62cd\u7167)<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5371\u6a5f\u516c\u95dc\u65b9\u6848<\/strong>\uff1a\n<ul>\n<li>\u82e5\u767c\u751f\u5211\u4e8b\u8abf\u67e5\uff0c\u5982\u4f55\u5c0d\u5916\u8aaa\u660e<\/li>\n<li>\u5982\u4f55\u4fdd\u8b77\u9ad8\u7ba1(\u907f\u514d\u88ab\u5217\u70ba\u88ab\u544a)<\/li>\n<li>\u5982\u4f55\u8207\u7a05\u52d9\u6a5f\u95dc\u5354\u5546(\u5982\u5206\u671f\u7e73\u7d0d\u3001\u6e1b\u514d\u7f70\u6b3e)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>\u7b56\u75653: \u5b9a\u671f\u5408\u898f\u5065\u6aa2<\/h3>\n<p><strong>\u6bcf\u5b63\u6aa2\u67e5\u6e05\u55ae<\/strong>\uff1a<\/p>\n<ul>\n<li>\u2705 VAT\u7533\u5831\u91d1\u984d vs Amazon\/eBay\u5be6\u969b\u92b7\u552e\u984d\u662f\u5426\u4e00\u81f4<\/li>\n<li>\u2705 VIES\u7cfb\u7d71\u9a57\u8b49\u6240\u6709B2B\u5ba2\u6236VAT\u865f<\/li>\n<li>\u2705 Intra-Community Supply\u8207Acquisition\u662f\u5426\u914d\u5c0d<\/li>\n<li>\u2705 \u6240\u6709Input VAT\u662f\u5426\u6709\u5408\u898f\u767c\u7968\u652f\u6301<\/li>\n<li>\u2705 OSS\/IOSS\u7533\u5831\u662f\u5426\u6db5\u84cb\u6240\u6709\u8de8\u5883\u92b7\u552e<\/li>\n<\/ul>\n<p><strong>\u6bcf\u5e74\u6aa2\u67e5\u6e05\u55ae<\/strong>\uff1a<\/p>\n<ul>\n<li>\u2705 \u59d4\u8a17\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u9032\u884cVAT\u5be9\u8a08(\u20ac3,000-\u20ac10,000)<\/li>\n<li>\u2705 \u6aa2\u8996Fiscal Representative\u8868\u73fe(\u662f\u5426\u5c08\u696d\u3001\u5373\u6642)<\/li>\n<li>\u2705 \u8a55\u4f30\u662f\u5426\u9700\u8981\u8abf\u6574\u5546\u696d\u6a21\u5f0f(\u5982\u5f9e\u81ea\u884c\u7533\u5831\u6539\u70ba\u59d4\u5916)<\/li>\n<li>\u2705 \u66f4\u65b0\u5408\u7d04\u689d\u6b3e(\u53cd\u6620\u6700\u65b0\u6cd5\u898f)<\/li>\n<li>\u2705 \u54e1\u5de5VAT\u5408\u898f\u6559\u80b2\u8a13\u7df4<\/li>\n<\/ul>\n<h3>\u7b56\u75654: \u5584\u7528\u6b50\u76df\u300c\u81ea\u9996\u6e1b\u514d\u300d\u5236\u5ea6<\/h3>\n<p>\u591a\u6578\u6b50\u76df\u570b\u5bb6\u6709**Voluntary Disclosure(\u81ea\u9858\u63ed\u9732)**\u5236\u5ea6\uff1a<\/p>\n<p><strong>\u5fb7\u570bSelbstanzeige(\u81ea\u9996)<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u689d\u4ef6<\/strong>\uff1a\n<ul>\n<li>\u7a05\u52d9\u6a5f\u95dc\u5c1a\u672a\u555f\u52d5\u7a3d\u67e5<\/li>\n<li>\u5b8c\u6574\u63ed\u9732\u6240\u6709\u672a\u7533\u5831\u4e8b\u5be6<\/li>\n<li>\u7acb\u5373\u7e73\u7d0d\u6240\u6709\u6b20\u7a05\u8207\u5229\u606f<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u6548\u679c<\/strong>\uff1a\n<ul>\n<li><strong>\u514d\u9664\u5211\u4e8b\u8cac\u4efb<\/strong>(\u82e5\u9003\u6f0f\u984d&lt;\u20ac25,000)<\/li>\n<li>\u6e1b\u8f15\u7f70\u6b3e(\u5f9e40%\u964d\u81f310%)<\/li>\n<li>\u907f\u514d\u5211\u4e8b\u7d00\u9304<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u6848\u4f8b<\/strong>\uff1a<br \/>\n\u53f0\u7063\u8ce3\u5bb6W\u767c\u73fe2020-2021\u5e74\u56e0\u6703\u8a08\u932f\u8aa4\u5c11\u5831\u20ac80,000\u92b7\u552e\u984d\uff0c\u9003\u6f0fVAT \u20ac15,200\u3002W\u59d4\u8a17\u5f8b\u5e2b\u63d0\u51faSelbstanzeige\uff1a<\/p>\n<ul>\n<li>\u88dc\u7e73VAT \u20ac15,200<\/li>\n<li>\u5229\u606f(6%) \u20ac1,824<\/li>\n<li>\u7f70\u6b3e(10%) \u20ac1,520<\/li>\n<li><strong>\u7e3d\u8a08<\/strong> \u20ac18,544<\/li>\n<\/ul>\n<p>\u82e5\u88ab\u7a3d\u67e5\u767c\u73fe\uff0c\u5247\u9700\uff1a<\/p>\n<ul>\n<li>\u88dc\u7e73VAT \u20ac15,200<\/li>\n<li>\u7f70\u6b3e(40%) \u20ac6,080<\/li>\n<li>\u53ef\u80fd\u5211\u4e8b\u8a34\u8a1f\u8207\u5f8b\u5e2b\u8cbb\u20ac20,000+<\/li>\n<li><strong>\u7e3d\u8a08<\/strong> \u20ac41,280+<\/li>\n<\/ul>\n<p><strong>\u7bc0\u7701<\/strong> \u20ac22,736 + \u907f\u514d\u5211\u4e8b\u98a8\u96aa<\/p>\n<hr \/>\n<h2>\u7e3d\u7d50\uff1a\u5efa\u7acb\u300c\u8cac\u4efb\u6e05\u6670\u3001\u98a8\u96aa\u53ef\u63a7\u300d\u7684VAT\u5408\u898f\u6846\u67b6<\/h2>\n<p>\u6b50\u76dfVAT\u7684\u6cd5\u5f8b\u8cac\u4efb\u9ad4\u7cfb\uff0c\u672c\u8cea\u4e0a\u662f\u4e00\u5957\u300c<strong>\u591a\u65b9\u9023\u5e36\u3001\u5c64\u5c64\u8ffd\u511f<\/strong>\u300d\u7684\u8907\u96dc\u7db2\u7d61\u3002\u53f0\u7063\u8ce3\u5bb6\u8207\u5de5\u5ee0\u8981\u6210\u529f\u61c9\u5c0d\uff0c\u9700\u5efa\u7acb\u4e09\u500b\u6838\u5fc3\u8a8d\u77e5\uff1a<\/p>\n<h3>\u8a8d\u77e51: \u6c92\u6709\u300c\u7d55\u5c0d\u5b89\u5168\u300d\u7684\u89d2\u8272<\/h3>\n<p>\u5373\u4f7f\u4f60\u662f\uff1a<\/p>\n<ul>\n<li>\u50c5\u5f9e\u4e8b\u751f\u7522\u7684\u5de5\u5ee0\uff1a\u82e5\u5354\u52a9\u865b\u5831\u8ca8\u503c\uff0c\u4ecd\u53ef\u80fd\u88ab\u8ffd\u7a76<\/li>\n<li>\u50c5\u63d0\u4f9b\u7269\u6d41\u7684\u5009\u5132\u5546\uff1a\u82e5\u660e\u77e5\u5354\u52a9\u9003\u6f0f\uff0c\u4ecd\u9700\u9023\u5e36\u8ce0\u511f<\/li>\n<li>\u50c5\u4ee3\u8fa6\u7533\u5831\u7684\u7a05\u52d9\u4ee3\u7406\uff1a\u82e5\u9078\u64c7Fiscal Representative\uff0c\u81ea\u52d5\u9023\u5e36\u8cac\u4efb<\/li>\n<li>\u50c5\u63d0\u4f9b\u5e73\u53f0\u7684Amazon\uff1a\u82e5\u672a\u76e1\u67e5\u6838\u7fa9\u52d9\uff0c\u4ecd\u9700\u4ee3\u7e73VAT<\/li>\n<\/ul>\n<p><strong>\u552f\u4e00\u7684\u4fdd\u8b77<\/strong>\uff1a\u5efa\u7acb\u5b8c\u6574\u7684\u76e1\u8077\u8abf\u67e5(Due Diligence)\u8207\u5408\u7d04\u4fdd\u8b77\u6a5f\u5236\u3002<\/p>\n<h3>\u8a8d\u77e52: VAT\u9055\u898f\u4e0d\u662f\u300c\u7f70\u9ede\u9322\u300d\u7684\u5c0f\u4e8b<\/h3>\n<p>\u56b4\u91cdVAT\u9003\u6f0f\u6703\u89f8\u767c\uff1a<\/p>\n<ul>\n<li><strong>\u5211\u4e8b\u8cac\u4efb<\/strong>\uff1a3-10\u5e74\u6709\u671f\u5f92\u5211(\u5fb7\u570b\u5df2\u6709\u591a\u8d77\u53f0\u5546\u88ab\u5224\u5211\u6848\u4f8b)<\/li>\n<li><strong>\u8cc7\u7522\u51cd\u7d50<\/strong>\uff1a\u6240\u6709\u6b50\u76df\u8cc7\u7522(\u9280\u884c\u5b58\u6b3e\u3001FBA\u5eab\u5b58)\u88ab\u51cd\u7d50<\/li>\n<li><strong>\u570b\u969b\u901a\u7ddd<\/strong>\uff1a\u6b50\u6d32\u902e\u6355\u4ee4\u572827\u570b\u6709\u6548\uff0c\u51fa\u570b\u65c5\u904a\u53ef\u80fd\u88ab\u6355<\/li>\n<li><strong>\u5546\u8b7d\u640d\u5bb3<\/strong>\uff1a\u88ab\u5a92\u9ad4\u5831\u5c0e\u70ba\u300c\u9003\u7a05\u6163\u72af\u300d\uff0c\u5f71\u97ff\u6240\u6709\u696d\u52d9<\/li>\n<\/ul>\n<p><strong>\u552f\u4e00\u7684\u4fdd\u8b77<\/strong>\uff1a\u5be7\u53ef\u591a\u7e73(\u9078\u4fdd\u5b88\u7533\u5831\u65b9\u5f0f)\uff0c\u4e0d\u53ef\u5c11\u7e73(\u898f\u907f\u9003\u6f0f\u98a8\u96aa)\u3002<\/p>\n<h3>\u8a8d\u77e53: \u5c08\u696d\u670d\u52d9\u662f\u300c\u5fc5\u8981\u6210\u672c\u300d\u800c\u975e\u300c\u53ef\u7701\u958b\u652f\u300d<\/h3>\n<p>\u8a31\u591a\u53f0\u7063\u4f01\u696d\u70ba\u7bc0\u7701\u6210\u672c\uff0c\u9078\u64c7\uff1a<\/p>\n<ul>\n<li>\u81ea\u884c\u6478\u7d22\u7533\u5831(\u932f\u8aa4\u7387&gt;50%)<\/li>\n<li>\u59d4\u8a17\u4f4e\u50f9\u4ee3\u7406(\u20ac300\/\u6708\uff0c\u5be6\u969b\u4e0d\u5c08\u696d)<\/li>\n<li>\u4f7f\u7528\u514d\u8cbb\u5de5\u5177(\u7f3a\u4e4f\u6cd5\u5f8b\u4fdd\u8b77)<\/li>\n<\/ul>\n<p><strong>\u5be6\u969b\u6210\u672c\u6bd4\u8f03<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5c08\u696dFiscal Representative\uff1a\u20ac2,000\/\u5e74<\/li>\n<li>\u4e00\u6b21\u7a3d\u67e5\u88dc\u7a05+\u7f70\u6b3e\uff1a\u20ac50,000+<\/li>\n<li>\u5211\u4e8b\u8a34\u8a1f\u5f8b\u5e2b\u8cbb\uff1a\u20ac50,000-\u20ac200,000<\/li>\n<li>\u5546\u8b7d\u640d\u5bb3\uff1a\u7121\u50f9<\/li>\n<\/ul>\n<p><strong>\u552f\u4e00\u7684\u4fdd\u8b77<\/strong>\uff1a\u6295\u8cc7\u5c08\u696d\u670d\u52d9(Big Four\u6703\u8a08\u5e2b\u3001\u8cc7\u6df1Fiscal Representative\u3001VAT\u5408\u898f\u8edf\u9ad4)\uff0c\u9060\u6bd4\u4e8b\u5f8c\u88dc\u6551\u4fbf\u5b9c\u3002<\/p>\n<hr \/>\n<h2>\u5e38\u898b\u554f\u984cFAQ<\/h2>\n<h3>Q1: \u4ec0\u9ebc\u662fDeemed Supplier\uff1f\u6703\u5f71\u97ff\u6211\u7684Amazon\u92b7\u552e\u55ce\uff1f<\/h3>\n<p>Deemed Supplier\u662f\u6b50\u76df2021\u5e74\u5f15\u5165\u7684\u898f\u5247\uff0c\u7576<strong>\u975e\u6b50\u76df\u8ce3\u5bb6<\/strong>\u5f9e<strong>\u5883\u5916\u76f4\u90f5<\/strong>\u50f9\u503c<strong>\u2264\u20ac150<\/strong>\u5546\u54c1\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\u6642\uff0c<strong>\u5e73\u53f0(\u5982Amazon)\u88ab\u8996\u70ba\u5be6\u969b\u8ce3\u5bb6<\/strong>\uff0c\u9700\u8ca0\u8cac\u6536\u53d6\u4e26\u7e73\u7d0dVAT\u3002\u5f71\u97ff\uff1a(1)\u82e5\u4f60\u5f9e\u53f0\u7063\u76f4\u90f5\u4f4e\u50f9\u5546\u54c1\uff0cAmazon\u6703\u81ea\u52d5\u4ee3\u6536VAT\uff0c\u4f60\u7121\u9700\u81ea\u884c\u8a3b\u518aIOSS(2)\u4f46Amazon\u6703\u5f9e\u4f60\u7684\u92b7\u552e\u6b3e\u6263\u9664VAT\u91d1\u984d\uff0c\u9700\u8abf\u6574\u5b9a\u50f9(3)\u82e5\u4f60\u4f7f\u7528FBA\u5f9e\u6b50\u76df\u5009\u5eab\u767c\u8ca8\uff0c<strong>\u4e0d\u9069\u7528<\/strong>Deemed Supplier\uff0c\u4ecd\u9700\u81ea\u884c\u8a3b\u518aVAT\u3002<\/p>\n<h3>Q2: Fiscal Representative\u548cTax Agent\u6709\u4ec0\u9ebc\u5dee\u5225\uff1f\u6211\u8a72\u9078\u54ea\u500b\uff1f<\/h3>\n<p><strong>Fiscal Representative<\/strong>(\u8ca1\u7a05\u4ee3\u8868)\u8207\u59d4\u8a17\u4eba\u627f\u64d4<strong>\u9023\u5e36\u8cac\u4efb<\/strong>\uff0c\u82e5\u4f60\u9003\u6f0fVAT\uff0c\u4ee3\u8868\u9700\u5148\u4ee3\u7e73\uff0c\u518d\u5411\u4f60\u8ffd\u511f\u3002\u5fb7\u570b\u3001\u7fa9\u5927\u5229\u3001\u897f\u73ed\u7259\u5f37\u5236\u8981\u6c42\u3002<strong>Tax Agent<\/strong>(\u7a05\u52d9\u4ee3\u7406)\u50c5\u63d0\u4f9b\u7533\u5831\u670d\u52d9\uff0c<strong>\u7121\u9023\u5e36\u8cac\u4efb<\/strong>\uff0c\u8377\u862d\u3001\u6377\u514b\u3001\u6ce2\u862d\u53ef\u9078\u7528\u3002\u9078\u64c7\u5efa\u8b70\uff1a(1)\u82e5\u5728\u5f37\u5236\u570b(\u5fb7\u570b)\u6709FBA\uff0c\u53ea\u80fd\u9078Fiscal Representative(2)\u82e5\u50c5OSS\u8de8\u5883\u92b7\u552e\uff0c\u9078Tax Agent\u7bc0\u7701\u6210\u672c(3)\u9078\u64c7\u6642\u512a\u5148\u8003\u91cf<strong>\u5c08\u696d\u5ea6<\/strong>\u800c\u975e\u50f9\u683c\uff0c\u56e0\u9023\u5e36\u8cac\u4efb\u98a8\u96aa\u6975\u9ad8\u3002<\/p>\n<h3>Q3: \u6211\u53ea\u662f\u53f0\u7063\u5de5\u5ee0\u63a5\u55ae\u751f\u7522\uff0c\u70ba\u4ec0\u9ebc\u6703\u6709VAT\u8cac\u4efb\uff1f<\/h3>\n<p>\u53f0\u7063\u5de5\u5ee0<strong>\u901a\u5e38\u7121VAT\u8cac\u4efb<\/strong>\uff0c\u4f46\u4ee5\u4e0b\u60c5\u6cc1\u6703\u88ab\u8ffd\u7a76\uff1a(1)<strong>\u63a1\u7528DDP\u689d\u6b3e<\/strong>\uff1a\u5408\u7d04\u7d04\u5b9a\u5de5\u5ee0\u8ca0\u8cac\u5b8c\u7a05\u4ea4\u8ca8\uff0c\u9700\u7e73\u9032\u53e3VAT(2)<strong>\u5354\u52a9\u8cb7\u5bb6\u9003\u6f0f<\/strong>\uff1a\u5982\u865b\u5831\u8ca8\u503c\u3001\u62c6\u5206\u8a02\u55ae\u3001\u63d0\u4f9b\u865b\u5047\u5546\u696d\u767c\u7968\uff0c\u53ef\u80fd\u88ab\u8a8d\u5b9a\u70ba\u300c\u5171\u8b00\u300d\uff0c\u627f\u64d4\u9023\u5e36\u8cac\u4efb(3)<strong>\u76f4\u63a5\u92b7\u552e\u7d66\u6b50\u76df\u6d88\u8cbb\u8005<\/strong>\uff1a\u5982\u81ea\u71df\u7db2\u7ad9B2C\uff0c\u9700\u8996\u70ba\u8ce3\u5bb6\u8a3b\u518aVAT\u3002\u5efa\u8b70\uff1a(1)\u63a1\u7528EXW\/FOB\u689d\u6b3e\uff0c\u7531\u8cb7\u5bb6\u8ca0\u8cac\u6240\u6709\u9032\u53e3\u4e8b\u5b9c(2)\u62d2\u7d55\u4efb\u4f55\u53ef\u7591\u8acb\u6c42(\u865b\u5831\u3001\u62c6\u55ae)(3)\u5728\u5408\u7d04\u4e2d\u660e\u8a02\u300c\u8cb7\u5bb6\u8ca0\u8cac\u6240\u6709\u7a05\u52d9\u5408\u898f\u300d\u3002<\/p>\n<h3>Q4: \u5982\u679c\u5e73\u53f0(Amazon)\u4ee3\u6211\u7e73\u4e86VAT\uff0c\u6211\u9084\u9700\u8981\u505a\u4ec0\u9ebc\uff1f<\/h3>\n<p>\u5373\u4f7f\u5e73\u53f0\u4f7f\u7528IOSS\u4ee3\u7e73VAT(Deemed Supplier\u60c5\u5883)\uff0c\u4f60\u4ecd\u9700\uff1a(1)<strong>\u78ba\u8a8d\u5e73\u53f0\u5df2\u6b63\u78ba\u6536\u53d6<\/strong>\uff1a\u6aa2\u67e5\u767c\u7968\u662f\u5426\u6a19\u793aIOSS\u7a05\u865f\u8207VAT\u91d1\u984d(2)<strong>\u8abf\u6574\u5b9a\u50f9\u7b56\u7565<\/strong>\uff1a\u56e0\u5e73\u53f0\u5f9e\u92b7\u552e\u6b3e\u6263\u9664VAT\uff0c\u9700\u78ba\u4fdd\u5229\u6f64\u7387(\u5982\u539f\u552e\u20ac25\u542bVAT\uff0c\u5be6\u6536\u20ac21)(3)<strong>\u5206\u958b\u8a18\u5e33<\/strong>\uff1aDeemed Supplier\u92b7\u552e(\u5e73\u53f0\u4ee3\u7e73)\u8207\u81ea\u884c\u7533\u5831\u92b7\u552e(\u5982FBA)\u9700\u5206\u5225\u8a18\u9304(4)<strong>\u4fdd\u5b58\u8b49\u660e\u6587\u4ef6<\/strong>\uff1a\u4fdd\u5b58\u5e73\u53f0\u63d0\u4f9b\u7684VAT\u7e73\u7d0d\u8b49\u660e\u81f3\u5c117\u5e74(5)<strong>\u82e5\u6df7\u5408\u92b7\u552e<\/strong>\uff1a\u4ecd\u9700\u5728\u6709FBA\u7684\u570b\u5bb6\u8a3b\u518aVAT\uff0c\u7533\u5831\u672c\u5730\u92b7\u552e\u3002<\/p>\n<h3>Q5: \u4ec0\u9ebc\u60c5\u6cc1\u4e0bVAT\u9055\u898f\u6703\u8b8a\u6210\u5211\u4e8b\u72af\u7f6a\uff1f<\/h3>\n<p>\u5404\u570b\u5211\u4e8b\u9580\u6abb\u4e0d\u540c\uff0c\u4f46\u5171\u540c\u8981\u4ef6\uff1a(1)<strong>\u6545\u610f<\/strong>(\u975e\u904e\u5931)\u9003\u6f0f(2)<strong>\u91d1\u984d\u91cd\u5927<\/strong>(\u5fb7\u570b\u2265\u20ac50,000\u3001\u6cd5\u570b\u7121\u660e\u78ba\u9580\u6abb\u4f46\u9700\u300c\u7d44\u7e54\u6027\u300d\u3001\u7fa9\u5927\u5229\u2265\u20ac250,000)(3)<strong>\u4f7f\u7528\u8a50\u6b3a\u624b\u6bb5<\/strong>(\u865b\u5047\u767c\u7968\u3001\u8907\u96dc\u67b6\u69cb\u3001\u96b1\u533f\u8cc7\u7522)\u3002\u5be6\u52d9\u89f8\u767c\u9ede\uff1a(1)\u5c11\u5831\u92b7\u552e\u984d&gt;50%(2)\u4f7f\u7528\u591a\u500b\u4e3b\u9ad4\u5206\u6563\u92b7\u552e\u898f\u907f\u9580\u6abb(3)\u5354\u52a9\u4ed6\u4eba\u9003\u6f0fVAT(\u5982\u7269\u6d41\u5546\u62c6\u55ae\u3001\u6703\u8a08\u5e2b\u88fd\u4f5c\u5047\u5e33)(4)\u62d2\u7d55\u914d\u5408\u7a3d\u67e5\u6216\u92b7\u6bc0\u8b49\u64da\u3002\u5211\u5ea6\uff1a\u5fb7\u570b\/\u6cd5\u570b\u6700\u9ad810\u5e74\uff0c\u7fa9\u5927\u5229\u6700\u9ad86\u5e74\uff0c<strong>\u5be6\u969b\u670d\u5211\u7387\u7d0460%<\/strong>(\u975e\u7de9\u5211)\u3002<\/p>\n<h3>Q6: Joint and Several Liability(\u9023\u5e36\u8cac\u4efb)\u5be6\u969b\u4e0a\u5982\u4f55\u904b\u4f5c\uff1f<\/h3>\n<p>\u7a05\u52d9\u6a5f\u95dc\u53ef<strong>\u4efb\u610f\u9078\u64c7<\/strong>\u4e00\u65b9\u8ffd\u511f\u5168\u984d\uff0c\u88ab\u9078\u4e2d\u65b9\u9700<strong>\u5148\u7e73\u7d0d<\/strong>\uff0c\u518d\u81ea\u884c\u5411\u5be6\u969b\u9003\u6f0f\u8005\u8ffd\u511f\u3002\u5be6\u4f8b\uff1a\u8ce3\u5bb6A\u9003\u6f0f\u20ac100,000 VAT\uff0cFiscal Representative B\u8207\u7269\u6d41\u5546C\u90fd\u6709\u9023\u5e36\u8cac\u4efb\u3002\u7a05\u52d9\u6a5f\u95dc\u53ef\u80fd\uff1a(1)\u50c5\u5411A\u8ffd\u7e73(\u82e5A\u6709\u8cc7\u7522)(2)\u5411B\u8ffd\u7e73\u5168\u984d(\u56e0B\u6709\u9023\u5e36\u7fa9\u52d9)(3)\u5411C\u8ffd\u7e73\u5168\u984d(\u82e5\u8a8d\u5b9aC\u300c\u61c9\u77e5\u300d)(4)\u540c\u6642\u5411A+B+C\u8ffd\u7e73\uff0c\u8ab0\u5148\u7e73\u8ab0\u8ca0\u8cac\u3002\u5be6\u52d9\u4e0a\uff0c\u7a05\u52d9\u6a5f\u95dc<strong>\u512a\u5148\u9078\u64c7\u6709\u8cc7\u7522\u4e14\u5728\u6b50\u76df\u7684\u4e00\u65b9<\/strong>(\u5982B\u6216C)\uff0c\u56e0A\u53ef\u80fd\u5728\u53f0\u7063\u7121\u6cd5\u57f7\u884c\u3002B\/C\u7e73\u7d0d\u5f8c\uff0c\u53ef\u5411A\u63d0\u8d77\u6c11\u4e8b\u8a34\u8a1f\uff0c\u4f46\u6210\u529f\u7387\u4f4e(A\u5df2\u6d88\u5931\u6216\u7834\u7522)\u3002<\/p>\n<h3>Q7: \u5982\u4f55\u5224\u65b7\u6211\u7684Fiscal Representative\u662f\u5426\u53ef\u9760\uff1f<\/h3>\n<p>\u53ef\u9760\u7684Fiscal Representative\u61c9\u5177\u5099\uff1a(1)<strong>\u5c08\u696d\u8cc7\u683c<\/strong>\uff1a\u5fb7\u570bSteuerberater(\u7a05\u52d9\u9867\u554f)\u57f7\u7167\u3001\u6703\u54e1\u7de8\u865f\u53ef\u5728\u5b98\u7db2\u67e5\u8a62(2)<strong>\u8db3\u5920\u898f\u6a21<\/strong>\uff1a\u81f3\u5c115-10\u540d\u5c08\u8077\u6703\u8a08\u5e2b\uff0c\u80fd\u61c9\u5c0d\u7a3d\u67e5(3)<strong>\u4fdd\u96aa\u8986\u84cb<\/strong>\uff1a\u6295\u4fdd\u5c08\u696d\u8cac\u4efb\u96aa(E&amp;O Insurance)\u81f3\u5c11\u20ac500,000(4)<strong>\u900f\u660e\u6536\u8cbb<\/strong>\uff1a\u6e05\u695a\u5217\u660e\u8a3b\u518a\u8cbb\u3001\u7533\u5831\u8cbb\u3001\u7a3d\u67e5\u61c9\u5c0d\u8cbb\uff0c\u7121\u96b1\u85cf\u8cbb\u7528(5)<strong>\u5408\u7d04\u4fdd\u8b77<\/strong>\uff1a\u660e\u8a02\u96d9\u65b9\u8cac\u4efb\u3001\u4fdd\u5bc6\u7fa9\u52d9\u3001\u7d42\u6b62\u689d\u6b3e\u3002<strong>\u8b66\u8a0a<\/strong>\uff1a(1)\u50f9\u683c\u7570\u5e38\u4f4e(\u20ac300\/\u6708\uff0c\u6b63\u5e38\u20ac1,500-2,500)(2)\u8981\u6c42\u300c\u9810\u4ed8\u5168\u5e74\u8cbb\u7528\u300d(3)\u4e0d\u9858\u7c3d\u8a02\u66f8\u9762\u5408\u7d04(4)\u7121\u6cd5\u63d0\u4f9b\u904e\u5f80\u5ba2\u6236\u6848\u4f8b(5)\u56de\u8986\u7de9\u6162(\u8d85\u904e3\u5929)\u3002<\/p>\n<h3>Q8: \u82e5\u6211\u5df2\u7d93\u5c11\u5831VAT\u591a\u5e74,\u73fe\u5728\u8a72\u600e\u9ebc\u8fa6\uff1f<\/h3>\n<p>\u5efa\u8b70\u7acb\u5373\u63a1\u53d6<strong>Voluntary Disclosure(\u81ea\u9858\u63ed\u9732)<\/strong>\uff1a(1)<strong>\u505c\u6b62\u7e7c\u7e8c\u5c11\u5831<\/strong>\uff1a\u5f9e\u4e0b\u500b\u7533\u5831\u671f\u958b\u59cb\u6b63\u78ba\u7533\u5831(2)<strong>\u8a55\u4f30\u9003\u6f0f\u91d1\u984d<\/strong>\uff1a\u5b8c\u6574\u8a08\u7b97\u904e\u53bb\u672a\u7533\u5831\u7684\u92b7\u552e\u984d\u8207\u61c9\u7e73VAT(3)<strong>\u59d4\u8a17\u5c08\u696d\u5f8b\u5e2b<\/strong>\uff1a\u8a55\u4f30\u662f\u5426\u7b26\u5408\u81ea\u9996\u689d\u4ef6\u8207\u53ef\u80fd\u5f8c\u679c(4)<strong>\u63d0\u51fa\u81ea\u9996\u7533\u8acb<\/strong>\uff1a\u900f\u904e\u5f8b\u5e2b\u5411\u7a05\u52d9\u6a5f\u95dc\u63d0\u4ea4\u5b8c\u6574\u63ed\u9732\u6587\u4ef6(5)<strong>\u7e73\u7d0d\u6b20\u7a05<\/strong>\uff1a\u88dc\u7e73\u6240\u6709VAT + \u5229\u606f(\u901a\u5e386%) + \u6e1b\u8f15\u5f8c\u7684\u7f70\u6b3e(10%-20%)\u3002<strong>\u6642\u9593\u7dca\u8feb\u6027<\/strong>\uff1a\u82e5\u7a05\u52d9\u6a5f\u95dc\u5df2\u555f\u52d5\u7a3d\u67e5(\u6536\u5230\u901a\u77e5\u51fd)\uff0c\u81ea\u9996\u7121\u6548\u3002\u82e5\u9003\u6f0f\u984d\u5de8\u5927(&gt;\u20ac100,000)\uff0c\u5373\u4f7f\u81ea\u9996\u4ecd\u53ef\u80fd\u88ab\u8d77\u8a34(\u4f46\u53ef\u6e1b\u8f15\u5211\u7f70)\u3002\u5be6\u52d9\u6210\u529f\u7387\uff1a\u9003\u6f0f\u984d&lt;\u20ac50,000\u4e14\u4e3b\u52d5\u81ea\u9996\uff0c\u7d0490%\u53ef\u514d\u9664\u5211\u8cac\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\u7b2c14a\u689d\u898f\u5b9aDeemed Supplier\u898f\u5247\u3001\u7b2c201-205\u689d\u898f\u5b9a\u9023\u5e36\u8cac\u4efb(Joint and Several Liability)\u689d\u6b3e\u3001\u7b2c273\u689d\u898f\u5b9a\u8a18\u9304\u4fdd\u5b58\u7fa9\u52d9\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703\u96fb\u5546VAT\u6539\u9769\u89e3\u91cb\u6587\u4ef6(2021)<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/e-commerce_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/e-commerce_en<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\n\u5b98\u65b9\u89e3\u91cbDeemed Supplier\u898f\u5247\u3001\u20ac150\u9580\u6abb\u5224\u5b9a\u3001\u5e73\u53f0\u8cac\u4efb\u7bc4\u570d\u3001IOSS\/OSS\u8207Deemed Supplier\u7684\u95dc\u4fc2\u3002<\/li>\n<li><strong>\u5fb7\u570b\u7a05\u52d9\u72af\u7f6a\u6cd5(Steuerstrafrecht)<\/strong><br \/>\n<a href=\"https:\/\/www.gesetze-im-internet.de\/ao_1977\/__370.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gesetze-im-internet.de\/ao_1977\/__370.html<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\n\u5fb7\u570b\u5211\u6cd5\u7b2c370\u689d\u9003\u7a05\u7f6a\u5b8c\u6574\u689d\u6587\uff0c\u5305\u542b\u69cb\u6210\u8981\u4ef6\u3001\u5211\u5ea6\u3001\u81ea\u9996(Selbstanzeige)\u6e1b\u514d\u898f\u5b9a\u3002<\/li>\n<li><strong>\u6b50\u6d32\u6cd5\u9662\u5224\u4f8b\u8cc7\u6599\u5eab(CURIA)<\/strong><br \/>\n<a href=\"https:\/\/curia.europa.eu\/juris\/\" target=\"_blank\" rel=\"noopener\">https:\/\/curia.europa.eu\/juris\/<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\n\u6b50\u76df\u6cd5\u9662\u91dd\u5c0dVAT\u9023\u5e36\u8cac\u4efb\u3001Deemed Supplier\u722d\u8b70\u3001\u7269\u6d41\u5546\u8cac\u4efb\u7b49\u95dc\u9375\u5224\u4f8b\uff0c\u78ba\u7acb\u300c\u61c9\u77e5\u300d(should have known)\u6a19\u6e96\u3002<\/li>\n<li><strong>\u5fb7\u570b\u806f\u90a6\u8ca1\u653f\u90e8Fiscal Representative\u6307\u5f15<\/strong><br \/>\n<a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Standardartikel\/Themen\/Steuern\/Internationales_Steuerrecht\/Allgemeine_Informationen\/fiskalvertreter.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Standardartikel\/Themen\/Steuern\/Internationales_Steuerrecht\/Allgemeine_Informationen\/fiskalvertreter.html<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\n\u5fb7\u570b\u5b98\u65b9\u898f\u5b9a\u975e\u6b50\u76df\u4f01\u696d\u8a3b\u518aVAT\u6642Fiscal Representative\u7684\u5f37\u5236\u6027\u3001\u9023\u5e36\u8cac\u4efb\u7bc4\u570d\u3001\u7d42\u6b62\u7a0b\u5e8f\u3001\u76e1\u8077\u8abf\u67e5\u7fa9\u52d9\u3002<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"<p>\u70ba\u4ec0\u9ebc\u6b50\u76dfVAT\u8cac\u4efb\u5283\u5206\u5982\u6b64\u8907\u96dc\uff1f\u4e94\u5927\u89d2\u8272\u4ea4\u7e54\u7684\u98a8\u96aa\u7db2 \u6b50\u76dfVAT(Value Added Tax\uff0c\u589e\u503c\u7a05)\u5236 [&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-19806","post","type-post","status-publish","format-standard","hentry","category-44"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19806"}],"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=19806"}],"version-history":[{"count":1,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19806\/revisions"}],"predecessor-version":[{"id":19810,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19806\/revisions\/19810"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/media?parent=19806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/categories?post=19806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/tags?post=19806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}