{"id":19811,"date":"2026-01-16T17:08:59","date_gmt":"2026-01-16T09:08:59","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19811"},"modified":"2026-01-16T17:08:59","modified_gmt":"2026-01-16T09:08:59","slug":"eu-vat-practical-guide-filing-audit-penalty-risk-remedy-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/eu-vat-practical-guide-filing-audit-penalty-risk-remedy-2026\/","title":{"rendered":"\u6b50\u76dfVAT\u5be6\u52d9\u5168\u6307\u5357\uff1a\u7533\u5831\u3001\u7a3d\u67e5\u3001\u88dc\u7a05\u8207\u98a8\u96aa\u88dc\u6551"},"content":{"rendered":"<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19812\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-practical-guide-filing-audit-penalty-remedy-feature-2026.png\" alt=\"\u6b50\u76dfVAT\u5be6\u52d9\u5168\u6307\u5357\u5c01\u9762\uff0c\u986f\u793a\u7533\u5831\u3001\u7a3d\u67e5\u3001\u88dc\u7a05\u3001\u88dc\u6551\u56db\u968e\u6bb5\u6d41\u7a0b\u8207\u95dc\u9375\u98a8\u96aa\u9632\u7bc4\u8981\u9ede\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-practical-guide-filing-audit-penalty-remedy-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-practical-guide-filing-audit-penalty-remedy-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-practical-guide-filing-audit-penalty-remedy-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-practical-guide-filing-audit-penalty-remedy-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-practical-guide-filing-audit-penalty-remedy-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2>\u70ba\u4ec0\u9ebc\u6b50\u76dfVAT\u5be6\u52d9\u64cd\u4f5c\u5982\u6b64\u8907\u96dc\uff1f\u53f0\u7063\u8ce3\u5bb6\u9762\u81e8\u7684\u56db\u5927\u6311\u6230<\/h2>\n<p>\u5c0d\u65bc\u5728Amazon\u3001eBay\u7b49\u5e73\u53f0\u92b7\u552e\u7684\u53f0\u7063\u8ce3\u5bb6\u8207\u5de5\u5ee0\u800c\u8a00\uff0c\u6b50\u76dfVAT\u4e0d\u50c5\u662f\u300c\u7a05\u7387\u8a08\u7b97\u300d\u7684\u6578\u5b78\u984c\uff0c\u66f4\u662f\u4e00\u5957<strong>\u6d89\u53ca27\u570b\u5dee\u7570\u6cd5\u898f\u3001\u591a\u8a9e\u8a00\u6587\u4ef6\u3001\u56b4\u683c\u6642\u6548\u8981\u6c42<\/strong>\u7684\u8907\u96dc\u7cfb\u7d71\u3002\u6839\u64da2025\u5e74\u6b50\u76df\u59d4\u54e1\u6703\u7d71\u8a08\uff0c<strong>\u8de8\u5883\u96fb\u5546VAT\u7533\u5831\u932f\u8aa4\u7387\u9ad8\u905438%<\/strong>\uff0c\u5176\u4e2d\u53f0\u7063\u8ce3\u5bb6\u56e0\u300c\u8a9e\u8a00\u969c\u7919\u300d\u8207\u300c\u6cd5\u898f\u4e0d\u719f\u6089\u300d\u5c0e\u81f4\u7684\u932f\u8aa4\u4f54\u6bd4\u8d85\u904e60%\u3002<\/p>\n<p>\u53f0\u7063\u8ce3\u5bb6\u5728VAT\u5be6\u52d9\u64cd\u4f5c\u4e2d\u9762\u81e8\u56db\u5927\u6838\u5fc3\u6311\u6230\uff1a<\/p>\n<h3>\u6311\u62301: \u7533\u5831\u9031\u671f\u8207\u683c\u5f0f\u768427\u570b\u5dee\u7570<\/h3>\n<p>\u6b50\u76df\u96d6\u7136\u6709\u7d71\u4e00\u7684VAT\u6307\u4ee4(2006\/112\/EC)\uff0c\u4f46<strong>\u7533\u5831\u5be6\u52d9<\/strong>\u7531\u5404\u6210\u54e1\u570b\u81ea\u884c\u898f\u5b9a\uff1a<\/p>\n<p><strong>\u7533\u5831\u9031\u671f\u5dee\u7570<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u5fb7\u570b<\/strong>\uff1a\u6708\u5831(\u82e5\u5e74\u71df\u696d\u984d&gt;\u20ac7,500)\u6216\u5b63\u5831<\/li>\n<li><strong>\u6cd5\u570b<\/strong>\uff1a\u6708\u5831(\u5f37\u5236)\uff0c\u5373\u4f7f\u7121\u92b7\u552e\u4ecd\u9700\u7533\u5831<\/li>\n<li><strong>\u7fa9\u5927\u5229<\/strong>\uff1a\u6708\u5831 + \u5b63\u5ea6\u532f\u7e3d(Lipe\u7cfb\u7d71)<\/li>\n<li><strong>\u8377\u862d<\/strong>\uff1a\u5b63\u5831(\u71df\u696d\u984d&lt;\u20ac20,000\u53ef\u5e74\u5831)<\/li>\n<li><strong>\u6ce2\u862d<\/strong>\uff1a\u6708\u5831 + \u5373\u6642\u767c\u7968\u4e0a\u50b3(JPK_V7\u7cfb\u7d71)<\/li>\n<\/ul>\n<p><strong>\u7533\u5831\u683c\u5f0f\u5dee\u7570<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5fb7\u570b\u4f7f\u7528ELSTER\u7cfb\u7d71(\u9700\u5b89\u88dd\u5c08\u7528\u8edf\u9ad4)<\/li>\n<li>\u6cd5\u570b\u4f7f\u7528Edi-VAT\u7cfb\u7d71(\u652f\u63f4EDI\u96fb\u5b50\u4ea4\u63db)<\/li>\n<li>\u7fa9\u5927\u5229\u4f7f\u7528SDI\u7cfb\u7d71(\u5f37\u5236\u96fb\u5b50\u767c\u7968)<\/li>\n<li>\u897f\u73ed\u7259\u4f7f\u7528SII\u7cfb\u7d71(\u5373\u6642\u4f9b\u61c9\u8cc7\u8a0a)<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u56f0\u5883<\/strong>\uff1a\u82e5\u53f0\u7063\u8ce3\u5bb6\u57285\u570b\u6709FBA\u5009\u5eab\uff0c\u9700\u540c\u6642\u61c9\u5c0d5\u7a2e\u7cfb\u7d71\u30015\u7a2e\u8a9e\u8a00\u30015\u7a2e\u6642\u7a0b\uff0c<strong>\u7a0d\u6709\u758f\u6f0f\u5373\u89f8\u767c\u7f70\u6b3e<\/strong>\u3002<\/p>\n<h3>\u6311\u62302: \u7a3d\u67e5\u89f8\u767c\u6a5f\u5236\u7684\u4e0d\u900f\u660e\u6027<\/h3>\n<p>\u6b50\u76df\u5404\u570b\u7a05\u52d9\u6a5f\u95dc\u4f7f\u7528<strong>\u98a8\u96aa\u8a55\u4f30\u7cfb\u7d71<\/strong>(Risk Assessment System)\u7be9\u9078\u7a3d\u67e5\u5c0d\u8c61\uff0c\u4f46\u6f14\u7b97\u6cd5\u4fdd\u5bc6\u3002\u5df2\u77e5\u89f8\u767c\u56e0\u5b50\u5305\u62ec\uff1a<\/p>\n<ul>\n<li><strong>\u92b7\u552e\u984d\u7570\u5e38\u6ce2\u52d5<\/strong>\uff1a\u5982\u67d0\u6708\u7a81\u589e300%(\u53ef\u80fd\u62c6\u55ae\u898f\u907f)<\/li>\n<li><strong>Input VAT\/Output VAT\u6bd4\u4f8b\u7570\u5e38<\/strong>\uff1a\u5982Input VAT\u6301\u7e8c&gt;90% Output VAT(\u53ef\u80fd\u865b\u589e\u6210\u672c)<\/li>\n<li><strong>\u8de8\u5883\u4ea4\u6613\u983b\u7e41<\/strong>\uff1a\u983b\u7e41\u7684Intra-Community Supply(\u53ef\u80fdMTIC\u8a50\u6b3a)<\/li>\n<li><strong>\u7533\u5831\u5ef6\u9072\u6216\u4fee\u6b63<\/strong>\uff1a3\u6b21\u4ee5\u4e0a\u5ef6\u9072\u7533\u5831\u81ea\u52d5\u89f8\u767c<\/li>\n<li><strong>\u7b2c\u4e09\u65b9\u901a\u5831<\/strong>\uff1a\u5982Amazon\u901a\u5831\u672a\u63d0\u4f9bVAT\u865f\u3001\u7269\u6d41\u5546\u901a\u5831\u53ef\u7591\u62c6\u55ae<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u6848\u4f8b<\/strong>\uff1a\u53f0\u7063\u8ce3\u5bb6A\u5728\u5fb7\u570bFBA\u92b7\u552e\u624b\u6a5f\u914d\u4ef6\uff0c2024\u5e74Q1\u92b7\u552e\u984d\u20ac50,000\uff0cQ2\u7a81\u589e\u81f3\u20ac200,000(\u56e0\u4fc3\u92b7)\u3002\u5fb7\u570bFinanzamt\u81ea\u52d5\u89f8\u767c\u7a3d\u67e5\uff0c\u8981\u6c42A\u63d0\u4f9b\u6240\u6709\u8a02\u55ae\u660e\u7d30\u3001\u5eab\u5b58\u79fb\u8f49\u8a18\u9304\u3001\u4fc3\u92b7\u8b49\u660e\u3002A\u56e0\u672a\u4fdd\u5b58\u5b8c\u6574\u8a18\u9304\uff0c\u88ab\u8981\u6c42\u88dc\u7e73\u20ac15,000\u300c\u63a8\u4f30\u7a05\u6b3e\u300d\u3002<\/p>\n<h3>\u6311\u62303: \u88dc\u7a05\u8207\u7f70\u6b3e\u8a08\u7b97\u7684\u591a\u91cd\u6a19\u6e96<\/h3>\n<p>\u5404\u570b\u5c0dVAT\u9055\u898f\u7684\u8655\u7f70\u6a19\u6e96\u5dee\u7570\u6975\u5927\uff1a<\/p>\n<p><strong>\u5fb7\u570b<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5ef6\u9072\u7533\u5831\uff1a\u6bcf\u6708\u20ac25\u6eef\u7d0d\u91d1 + \u6b20\u7a05\u984d1%\u5229\u606f<\/li>\n<li>\u5c11\u5831\/\u6f0f\u5831\uff1a40%\u7f70\u6b3e(\u6545\u610f)\u621610%-20%(\u904e\u5931)<\/li>\n<li>\u62d2\u7d55\u63d0\u4f9b\u8cc7\u6599\uff1a\u20ac5,000-\u20ac25,000\u884c\u653f\u7f70<\/li>\n<\/ul>\n<p><strong>\u6cd5\u570b<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5ef6\u9072\u7533\u5831\uff1a\u20ac150\u6eef\u7d0d\u91d1 + \u6b20\u7a05\u984d0.4%\/\u6708\u5229\u606f(\u6700\u9ad840%)<\/li>\n<li>\u5c11\u5831\/\u6f0f\u5831\uff1a40%-80%\u7f70\u6b3e(\u4f9d\u60e1\u610f\u7a0b\u5ea6)<\/li>\n<li>\u865b\u5047\u767c\u7968\uff1a100%\u7f70\u6b3e + \u5211\u4e8b\u8cac\u4efb<\/li>\n<\/ul>\n<p><strong>\u7fa9\u5927\u5229<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5ef6\u9072\u7533\u5831\uff1a\u20ac250-\u20ac1,000\u6eef\u7d0d\u91d1<\/li>\n<li>\u5c11\u5831\/\u6f0f\u5831\uff1a90%-180%\u7f70\u6b3e(\u6b50\u76df\u6700\u9ad8\uff01)<\/li>\n<li>\u672a\u4f7f\u7528\u96fb\u5b50\u767c\u7968(SDI)\uff1a\u20ac500\/\u5f35\u767c\u7968<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u56f0\u5883<\/strong>\uff1a\u540c\u6a23\u5c11\u5831\u20ac10,000 VAT\uff0c\u5728\u5fb7\u570b\u7f70\u20ac4,000\uff0c\u5728\u7fa9\u5927\u5229\u53ef\u80fd\u7f70\u20ac18,000\u3002<\/p>\n<h3>\u6311\u62304: \u8a9e\u8a00\u8207\u6587\u5316\u969c\u7919\u7684\u96b1\u5f62\u6210\u672c<\/h3>\n<p><strong>\u8a9e\u8a00\u969c\u7919<\/strong>\uff1a<\/p>\n<ul>\n<li>\u7a3d\u67e5\u901a\u77e5\u51fd(\u5fb7\u6587\/\u6cd5\u6587\/\u7fa9\u5927\u5229\u6587)<\/li>\n<li>\u88dc\u5145\u8cc7\u6599\u8981\u6c42(\u9700\u7ffb\u8b6f\u6240\u6709\u5546\u696d\u6587\u4ef6)<\/li>\n<li>\u7533\u8a34\u4fe1\u51fd(\u9700\u6cd5\u5f8b\u5c08\u696d\u7528\u8a9e)<\/li>\n<\/ul>\n<p><strong>\u6587\u5316\u5dee\u7570<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc\u8981\u6c42\u300c\u7d55\u5c0d\u7cbe\u78ba\u300d\uff0c\u5bb9\u932f\u7387\u6975\u4f4e<\/li>\n<li>\u6cd5\u570b\u91cd\u8996\u300c\u7a0b\u5e8f\u5408\u898f\u300d\uff0c\u5373\u4f7f\u6578\u5b57\u6b63\u78ba\u4f46\u7a0b\u5e8f\u932f\u8aa4\u4ecd\u8655\u7f70<\/li>\n<li>\u7fa9\u5927\u5229\u5f37\u8abf\u300c\u5373\u6642\u6027\u300d\uff0c\u5ef6\u90721\u5929\u5373\u7b97\u9055\u898f<\/li>\n<\/ul>\n<p><strong>\u5be6\u969b\u6210\u672c<\/strong>\uff1a\u59d4\u8a17\u7ffb\u8b6f\u4e00\u4efd200\u9801\u7a3d\u67e5\u8cc7\u6599\uff0c\u8cbb\u7528\u20ac5,000-\u20ac10,000\uff1b\u8058\u8acb\u7576\u5730\u7a05\u52d9\u5f8b\u5e2b\u61c9\u5c0d\u7a3d\u67e5\uff0c\u8cbb\u7528\u20ac200-\u20ac500\/\u5c0f\u6642\u3002<\/p>\n<hr \/>\n<h2>\u6b50\u76dfVAT\u7533\u5831\u5be6\u52d9\u64cd\u4f5c\uff1a\u5f9e\u96f6\u958b\u59cb\u7684\u5b8c\u6574\u6d41\u7a0b<\/h2>\n<h3>\u968e\u6bb51: \u7533\u5831\u524d\u6e96\u5099(\u6bcf\u67081-15\u65e5)<\/h3>\n<p><strong>\u6b65\u9a5f1.1: \u6536\u96c6\u92b7\u552e\u6578\u64da<\/strong><\/p>\n<p><strong>\u5f9e\u96fb\u5546\u5e73\u53f0\u532f\u51fa<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>Amazon<\/strong>\uff1aSeller Central \u2192 Reports \u2192 Tax Document Library \u2192 Download &#8220;VAT Transaction Report&#8221;\n<ul>\n<li>\u5305\u542b\uff1a\u8a02\u55ae\u865f\u3001\u92b7\u552e\u65e5\u671f\u3001\u8cb7\u5bb6\u570b\u5bb6\u3001\u5546\u54c1\u50f9\u503c\u3001VAT\u91d1\u984d<\/li>\n<\/ul>\n<\/li>\n<li><strong>eBay<\/strong>\uff1aSeller Hub \u2192 Performance \u2192 Payments \u2192 Download &#8220;Transaction Report&#8221;\n<ul>\n<li>\u6ce8\u610f\uff1aeBay\u4e0d\u81ea\u52d5\u8a08\u7b97VAT\uff0c\u9700\u81ea\u884c\u8a08\u7b97<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u5f9e\u6703\u8a08\u8edf\u9ad4\u532f\u7e3d<\/strong>\uff1a<\/p>\n<ul>\n<li>\u82e5\u4f7f\u7528Xero\/QuickBooks\/DATEV\u7b49\u8edf\u9ad4\uff0c\u532f\u51fa\u300cVAT Return Report\u300d<\/li>\n<li>\u6838\u5c0d\u5e73\u53f0\u6578\u64da\u8207\u6703\u8a08\u8edf\u9ad4\u662f\u5426\u4e00\u81f4(\u5e38\u898b\u5dee\u7570\u539f\u56e0\uff1a\u9000\u8ca8\u3001\u50f9\u683c\u8abf\u6574)<\/li>\n<\/ul>\n<p><strong>\u5206\u985e\u532f\u7e3d<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u672c\u5730\u92b7\u552e<\/strong>(Domestic Sales)\uff1a\u8ce3\u5bb6\u6240\u5728\u570b\u5167\u92b7\u552e<\/li>\n<li><strong>\u8de8\u5883EU\u92b7\u552e<\/strong>(Intra-Community Supply)\uff1a\u92b7\u552e\u7d66\u5176\u4ed6EU\u570b\u5bb6<\/li>\n<li><strong>B2B vs B2C<\/strong>\uff1a\u9700\u9a57\u8b49\u8cb7\u5bb6VAT\u865f<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f1.2: \u6536\u96c6\u9032\u9805\u6191\u8b49(Input VAT)<\/strong><\/p>\n<p><strong>\u53ef\u62b5\u6263\u9805\u76ee<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5546\u54c1\u63a1\u8cfc\u6210\u672c(\u5f9e\u53f0\u7063\u9032\u53e3\u81f3\u6b50\u76df\u5009\u5eab\u7684\u9032\u53e3VAT)<\/li>\n<li>\u6b50\u76df\u5883\u5167\u63a1\u8cfc(\u5982\u5305\u88dd\u6750\u6599\u3001\u6a19\u7c64)<\/li>\n<li>\u7269\u6d41\u8cbb\u7528(FBA\u5009\u5132\u8cbb\u3001\u570b\u969b\u904b\u8cbb\u7684\u6b50\u76df\u6bb5)<\/li>\n<li>\u5c08\u696d\u670d\u52d9\u8cbb(Fiscal Representative\u3001\u5f8b\u5e2b\u3001\u6703\u8a08\u5e2b)<\/li>\n<li>\u8fa6\u516c\u652f\u51fa(\u82e5\u5728\u6b50\u76df\u6709\u8fa6\u516c\u5ba4)<\/li>\n<\/ul>\n<p><strong>\u4e0d\u53ef\u62b5\u6263\u9805\u76ee<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5a1b\u6a02\u8cbb(\u5982\u5ba2\u6236\u9910\u98f2)<\/li>\n<li>\u54e1\u5de5\u798f\u5229(\u67d0\u4e9b\u570b\u5bb6)<\/li>\n<li>\u4e58\u7528\u8eca\u8cfc\u7f6e(\u5fb7\u570b\/\u6cd5\u570b\u9650\u5236)<\/li>\n<li>\u975e\u5546\u696d\u7528\u9014\u652f\u51fa<\/li>\n<\/ul>\n<p><strong>\u6191\u8b49\u8981\u6c42<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u5408\u898f\u767c\u7968<\/strong>\uff1a\u5fc5\u9808\u5305\u542b\u8ce3\u65b9VAT\u865f\u3001\u8cb7\u65b9VAT\u865f\u3001\u5546\u54c1\u63cf\u8ff0\u3001VAT\u91d1\u984d\u3001\u767c\u7968\u865f\u78bc<\/li>\n<li><strong>\u96fb\u5b50\u767c\u7968<\/strong>\uff1a\u7fa9\u5927\u5229\u3001\u897f\u73ed\u7259\u3001\u6ce2\u862d\u5f37\u5236\u4f7f\u7528\u96fb\u5b50\u767c\u7968\u7cfb\u7d71<\/li>\n<li><strong>\u4fdd\u5b58\u671f\u9650<\/strong>\uff1a\u5fb7\u570b\/\u6cd5\u570b10\u5e74\u3001\u5176\u4ed6\u570b\u5bb67\u5e74<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f1.3: \u8a08\u7b97\u61c9\u7e73VAT<\/strong><\/p>\n<p><strong>\u516c\u5f0f<\/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-isbl\">\u61c9\u7e73VAT = Output <span class=\"hljs-function\">VAT<\/span><span class=\"hljs-function\">(\u92b7\u9805) - <\/span><span class=\"hljs-function\">Input<\/span> <span class=\"hljs-function\">VAT<\/span><span class=\"hljs-function\">(\u9032\u9805)<\/span>\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>\u5be6\u4f8b<\/strong>\uff1a<\/p>\n<ul>\n<li>Output VAT\uff1a\u20ac100,000\u92b7\u552e\u984d \u00d7 19%(\u5fb7\u570b\u7a05\u7387) = \u20ac19,000<\/li>\n<li>Input VAT\uff1a\u20ac50,000\u63a1\u8cfc\u6210\u672c \u00d7 19% = \u20ac9,500<\/li>\n<li><strong>\u61c9\u7e73VAT<\/strong> = \u20ac19,000 &#8211; \u20ac9,500 = <strong>\u20ac9,500<\/strong><\/li>\n<\/ul>\n<p><strong>\u7279\u6b8a\u60c5\u6cc1<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>Reverse Charge(\u9006\u5411\u5fb5\u6536)<\/strong>\uff1a\u82e5\u63a1\u8cfc\u81ea\u5176\u4ed6EU\u570b\u5bb6\uff0c\u9700\u540c\u6642\u7533\u5831Output\u8207Input(\u6de8\u984d\u70ba0)<\/li>\n<li><strong>Margin Scheme(\u5dee\u984d\u5fb5\u7a05)<\/strong>\uff1a\u4e8c\u624b\u5546\u54c1\u9069\u7528\uff0c\u50c5\u5c0d\u5229\u6f64\u5fb5\u7a05<\/li>\n<li><strong>\u96f6\u7a05\u7387\u51fa\u53e3<\/strong>\uff1a\u51fa\u53e3\u81f3\u975eEU\u570b\u5bb6\u9069\u75280%\u7a05\u7387(\u9700\u51fa\u53e3\u8b49\u660e)<\/li>\n<\/ul>\n<h3>\u968e\u6bb52: \u7dda\u4e0a\u7533\u5831(\u6bcf\u670816-25\u65e5)<\/h3>\n<p><strong>\u5fb7\u570bELSTER\u7cfb\u7d71\u5be6\u64cd<\/strong>\uff1a<\/p>\n<p><strong>\u6b65\u9a5f2.1: \u5b89\u88dd\u8207\u8a8d\u8b49<\/strong><\/p>\n<ol>\n<li>\u4e0b\u8f09ELSTER\u8edf\u9ad4\uff1a<a href=\"https:\/\/www.elster.de\" target=\"_blank\" rel=\"noopener\">https:\/\/www.elster.de<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<\/li>\n<li>\u7533\u8acbELSTER\u8b49\u66f8(\u970010-15\u5929)<\/li>\n<li>\u7d81\u5b9a\u7a05\u865f(Steuernummer)\u8207VAT\u865f<\/li>\n<\/ol>\n<p><strong>\u6b65\u9a5f2.2: \u586b\u5beb\u7533\u5831\u8868(Umsatzsteuervoranmeldung)<\/strong><\/p>\n<ul>\n<li>\u7b2c21\u6b04\uff1a\u672c\u5730\u92b7\u552e\u984d(\u542bVAT)<\/li>\n<li>\u7b2c41\u6b04\uff1a\u8de8\u5883EU\u4f9b\u61c9\u984d(\u4e0d\u542bVAT)<\/li>\n<li>\u7b2c60\u6b04\uff1aInput VAT\u7e3d\u984d<\/li>\n<li>\u7b2c83\u6b04\uff1a\u61c9\u7e73VAT(\u81ea\u52d5\u8a08\u7b97)<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f2.3: \u9644\u4ef6\u4e0a\u50b3<\/strong><\/p>\n<ul>\n<li>Intra-Community Supply\u6e05\u55ae(EC Sales List)<\/li>\n<li>\u9032\u9805\u767c\u7968\u6383\u63cf\u6a94(\u82e5\u7a05\u52d9\u6a5f\u95dc\u8981\u6c42)<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f2.4: \u96fb\u5b50\u7c3d\u7ae0\u8207\u63d0\u4ea4<\/strong><\/p>\n<ul>\n<li>\u4f7f\u7528ELSTER\u8b49\u66f8\u7c3d\u7ae0<\/li>\n<li>\u78ba\u8a8d\u63d0\u4ea4\u6210\u529f(\u6536\u5230\u78ba\u8a8d\u7de8\u865f)<\/li>\n<\/ul>\n<p><strong>\u6cd5\u570bEdi-VAT\u7cfb\u7d71\u5be6\u64cd<\/strong>\uff1a<\/p>\n<p><strong>\u5dee\u7570\u9ede<\/strong>\uff1a<\/p>\n<ul>\n<li>\u9700\u5148\u5728impots.gouv.fr\u8a3b\u518a\u5c08\u696d\u5e33\u6236<\/li>\n<li>\u4f7f\u7528CA3\u8868\u683c(\u6708\u5831)\u6216CA12\u8868\u683c(\u5e74\u5831)<\/li>\n<li>\u5f37\u5236\u9644\u52a0DEB\u5831\u8868(D\u00e9claration d&#8217;\u00c9changes de Biens\uff0c\u5546\u54c1\u4ea4\u63db\u7533\u5831)<\/li>\n<\/ul>\n<p><strong>\u7fa9\u5927\u5229SDI\u7cfb\u7d71\u5be6\u64cd<\/strong>\uff1a<\/p>\n<p><strong>\u7279\u6b8a\u8981\u6c42<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u6240\u6709B2C\u767c\u7968<\/strong>\u9700\u900f\u904eSDI\u7cfb\u7d71\u5373\u6642\u4e0a\u50b3(XML\u683c\u5f0f)<\/li>\n<li>\u9700PEC(Posta Elettronica Certificata\uff0c\u8a8d\u8b49\u96fb\u5b50\u90f5\u4ef6)<\/li>\n<li>\u4f7f\u7528FatturaPA\u683c\u5f0f(\u7fa9\u5927\u5229\u5c08\u5c6c\u96fb\u5b50\u767c\u7968\u683c\u5f0f)<\/li>\n<\/ul>\n<h3>\u968e\u6bb53: \u7e73\u7d0d\u7a05\u6b3e(\u7533\u5831\u5f8c10\u65e5\u5167)<\/h3>\n<p><strong>\u7e73\u6b3e\u65b9\u5f0f<\/strong>\uff1a<\/p>\n<p><strong>\u5fb7\u570b<\/strong>\uff1a<\/p>\n<ul>\n<li>SEPA\u76f4\u63a5\u6263\u6b3e(\u63a8\u85a6\uff0c\u81ea\u52d5\u6263\u6b3e)<\/li>\n<li>\u9280\u884c\u8f49\u5e33\u81f3Finanzamt\u6307\u5b9a\u5e33\u6236<\/li>\n<li>\u9700\u8a3b\u660e\u7a05\u865f(Steuernummer)\u4f5c\u70ba\u8f49\u5e33\u5099\u8a3b<\/li>\n<\/ul>\n<p><strong>\u6cd5\u570b<\/strong>\uff1a<\/p>\n<ul>\n<li>\u50c5\u63a5\u53d7\u7dda\u4e0a\u7e73\u6b3e(\u901a\u904eimpots.gouv.fr)<\/li>\n<li>\u53ef\u8a2d\u5b9a\u81ea\u52d5\u6263\u6b3e\u6388\u6b0a<\/li>\n<\/ul>\n<p><strong>\u7fa9\u5927\u5229<\/strong>\uff1a<\/p>\n<ul>\n<li>F24\u8868\u683c\u7e73\u6b3e(\u900f\u904e\u9280\u884c\u6216\u7dda\u4e0a)<\/li>\n<li>\u9700\u6b63\u78ba\u586b\u5beb\u7a05\u78bc(Codice Tributo)<\/li>\n<\/ul>\n<p><strong>\u7e73\u6b3e\u6642\u6548<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5fb7\u570b\uff1a\u7533\u5831\u7576\u6708\u6708\u5e95\u524d<\/li>\n<li>\u6cd5\u570b\uff1a\u7533\u5831\u5f8c15\u65e5\u5167<\/li>\n<li>\u7fa9\u5927\u5229\uff1a\u7533\u5831\u5f8c16\u65e5\u5167<\/li>\n<\/ul>\n<p><strong>\u903e\u671f\u5f8c\u679c<\/strong>\uff1a<\/p>\n<ul>\n<li>\u81ea\u52d5\u7522\u751f\u6eef\u7d0d\u91d1(\u6bcf\u65e50.01%-0.05%)<\/li>\n<li>\u89f8\u767c\u7a3d\u67e5\u98a8\u96aa\u8a55\u4f30<\/li>\n<li>\u591a\u6b21\u903e\u671f\u53ef\u80fd\u51cd\u7d50VAT\u865f<\/li>\n<\/ul>\n<hr \/>\n<h3>\u57162: VAT\u7533\u5831\u6d41\u7a0b\u5b8c\u6574\u6aa2\u67e5\u6e05\u55ae<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19813\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/vat-filing-process-complete-checklist-2026.png\" alt=\"VAT\u7533\u5831\u6d41\u7a0b\u5b8c\u6574\u6aa2\u67e5\u6e05\u55ae\uff0c\u986f\u793a\u7533\u5831\u524d\u6e96\u5099\u3001\u7dda\u4e0a\u7533\u5831\u3001\u7e73\u7d0d\u7a05\u6b3e\u4e09\u968e\u6bb5\u7684\u95dc\u9375\u6aa2\u67e5\u9ede\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/vat-filing-process-complete-checklist-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/vat-filing-process-complete-checklist-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/vat-filing-process-complete-checklist-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/vat-filing-process-complete-checklist-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/vat-filing-process-complete-checklist-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<hr \/>\n<h2>VAT\u7a3d\u67e5\u61c9\u5c0d\u7b56\u7565\uff1a\u5f9e\u901a\u77e5\u51fd\u5230\u73fe\u5834\u7a3d\u67e5\u7684\u5b8c\u6574\u9632\u79a6<\/h2>\n<h3>\u7a3d\u67e5\u985e\u578b\u8207\u89f8\u767c\u6642\u6a5f<\/h3>\n<p><strong>\u6b50\u76dfVAT\u7a3d\u67e5\u5206\u70ba\u4e09\u985e<\/strong>\uff1a<\/p>\n<p><strong>1. \u684c\u9762\u7a3d\u67e5(Desk Audit)<\/strong><\/p>\n<ul>\n<li><strong>\u5b9a\u7fa9<\/strong>\uff1a\u7a05\u52d9\u6a5f\u95dc\u5be9\u67e5\u5df2\u63d0\u4ea4\u7684\u7533\u5831\u8cc7\u6599\uff0c\u767c\u73fe\u7591\u9ede\u5f8c\u8981\u6c42\u88dc\u5145\u8aaa\u660e<\/li>\n<li><strong>\u89f8\u767c\u6642\u6a5f<\/strong>\uff1a\u7533\u5831\u6578\u64da\u7570\u5e38\u3001\u6bd4\u4f8b\u5931\u8861\u3001\u908f\u8f2f\u77db\u76fe<\/li>\n<li><strong>\u61c9\u5c0d\u6642\u9593<\/strong>\uff1a\u901a\u5e3830-60\u65e5\u5167\u9700\u56de\u8986<\/li>\n<\/ul>\n<p><strong>2. \u73fe\u5834\u7a3d\u67e5(Field Audit)<\/strong><\/p>\n<ul>\n<li><strong>\u5b9a\u7fa9<\/strong>\uff1a\u7a05\u52d9\u4eba\u54e1\u81f3\u4f01\u696d\u5be6\u9ad4\u8fa6\u516c\u5ba4\/\u5009\u5eab\u67e5\u9a57<\/li>\n<li><strong>\u89f8\u767c\u6642\u6a5f<\/strong>\uff1a\u684c\u9762\u7a3d\u67e5\u767c\u73fe\u91cd\u5927\u7591\u9ede\u3001\u7b2c\u4e09\u65b9\u8209\u5831\u3001\u96a8\u6a5f\u62bd\u67e5<\/li>\n<li><strong>\u61c9\u5c0d\u6642\u9593<\/strong>\uff1a\u6536\u5230\u901a\u77e5\u5f8c14-30\u65e5\u9032\u884c<\/li>\n<\/ul>\n<p><strong>3. \u7279\u5225\u7a3d\u67e5(Special Investigation)<\/strong><\/p>\n<ul>\n<li><strong>\u5b9a\u7fa9<\/strong>\uff1a\u91dd\u5c0d\u7591\u4f3cVAT\u8a50\u6b3a\u7684\u5211\u4e8b\u8abf\u67e5<\/li>\n<li><strong>\u89f8\u767c\u6642\u6a5f<\/strong>\uff1aMTIC\u8a50\u6b3a\u5acc\u7591\u3001\u7d44\u7e54\u6027\u9003\u7a05\u3001\u91d1\u984d\u5de8\u5927(&gt;\u20ac500,000)<\/li>\n<li><strong>\u61c9\u5c0d\u6642\u9593<\/strong>\uff1a\u53ef\u80fd\u7a81\u8972\u7a3d\u67e5(\u7121\u9810\u8b66)<\/li>\n<\/ul>\n<h3>\u7a3d\u67e5\u901a\u77e5\u51fd\u89e3\u8b80<\/h3>\n<p><strong>\u5fb7\u570bFinanzamt\u5178\u578b\u901a\u77e5\u51fd\u7d50\u69cb<\/strong>\uff1a<\/p>\n<p><strong>\u6a19\u984c<\/strong>\uff1aPr\u00fcfungsanordnung(\u7a3d\u67e5\u547d\u4ee4)<\/p>\n<p><strong>\u7b2c\u4e00\u6bb5\uff1a\u7a3d\u67e5\u4f9d\u64da<\/strong><\/p>\n<blockquote><p>&#8220;Gem\u00e4\u00df \u00a7 193 AO wird bei Ihrem Unternehmen eine Umsatzsteuerpr\u00fcfung durchgef\u00fchrt.&#8221;<br \/>\n(\u4f9d\u64da\u7a05\u6cd5\u7b2c193\u689d\uff0c\u5c0d\u8cb4\u516c\u53f8\u9032\u884cVAT\u7a3d\u67e5)<\/p><\/blockquote>\n<p><strong>\u7b2c\u4e8c\u6bb5\uff1a\u7a3d\u67e5\u7bc4\u570d<\/strong><\/p>\n<ul>\n<li>\u7a3d\u67e5\u671f\u9593\uff1a2022.01.01 &#8211; 2024.12.31<\/li>\n<li>\u7a3d\u67e5\u7a05\u76ee\uff1aUmsatzsteuer(VAT)<\/li>\n<li>\u7a3d\u67e5\u65b9\u5f0f\uff1aAu\u00dfenpr\u00fcfung(\u73fe\u5834\u7a3d\u67e5)<\/li>\n<\/ul>\n<p><strong>\u7b2c\u4e09\u6bb5\uff1a\u9700\u63d0\u4ea4\u8cc7\u6599<\/strong><\/p>\n<ul>\n<li>\u6240\u6709VAT\u7533\u5831\u8868\u8207\u7e73\u6b3e\u6191\u8b49<\/li>\n<li>\u9280\u884c\u5c0d\u5e33\u55ae(\u6307\u5b9a\u671f\u9593)<\/li>\n<li>\u92b7\u552e\u767c\u7968\u8207\u9032\u9805\u767c\u7968(\u539f\u4ef6\u6216\u8a8d\u8b49\u526f\u672c)<\/li>\n<li>\u5eab\u5b58\u79fb\u8f49\u8a18\u9304(FBA Inventory Transfer Report)<\/li>\n<li>\u96fb\u5546\u5e73\u53f0\u4ea4\u6613\u660e\u7d30(Amazon\/eBay\u5b8c\u6574\u5831\u8868)<\/li>\n<li>\u516c\u53f8\u7ae0\u7a0b\u3001\u80a1\u6771\u540d\u518a<\/li>\n<\/ul>\n<p><strong>\u7b2c\u56db\u6bb5\uff1a\u6642\u7a0b\u8981\u6c42<\/strong><\/p>\n<ul>\n<li>\u8cc7\u6599\u63d0\u4ea4\u671f\u9650\uff1a\u6536\u5230\u51fd\u5f8c30\u65e5\u5167<\/li>\n<li>\u9810\u5b9a\u7a3d\u67e5\u65e5\u671f\uff1aXXXX\u5e74XX\u6708XX\u65e5<\/li>\n<li>\u9810\u4f30\u7a3d\u67e5\u5929\u6578\uff1a3-5\u5929<\/li>\n<\/ul>\n<p><strong>\u7b2c\u4e94\u6bb5\uff1a\u6cd5\u5f8b\u5f8c\u679c<\/strong><\/p>\n<blockquote><p>&#8220;Bei Nichtvorlage der Unterlagen kann ein Zwangsgeld festgesetzt werden.&#8221;<br \/>\n(\u82e5\u4e0d\u63d0\u4ea4\u8cc7\u6599\uff0c\u53ef\u8655\u5f37\u5236\u7f70\u6b3e)<\/p><\/blockquote>\n<h3>\u7a3d\u67e5\u61c9\u5c0dSOP<\/h3>\n<p><strong>\u6536\u5230\u901a\u77e5\u51fd\u5f8c24\u5c0f\u6642\u5167<\/strong>\uff1a<\/p>\n<p><strong>\u6b65\u9a5f1: \u78ba\u8a8d\u771f\u507d<\/strong><\/p>\n<ul>\n<li>\u6838\u5c0d\u767c\u51fd\u6a5f\u95dc(Finanzamt\u5730\u5740\u8207\u96fb\u8a71)<\/li>\n<li>\u81f4\u96fb\u78ba\u8a8d\u7a3d\u67e5\u7de8\u865f(Pr\u00fcfungsnummer)<\/li>\n<li>\u5c0f\u5fc3\u8a50\u9a19\uff1a\u771f\u5be6\u901a\u77e5\u51fd\u6703\u6709\u6d6e\u6c34\u5370\u3001\u5b98\u65b9\u5370\u7ae0<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f2: \u59d4\u8a17\u5c08\u696d\u5354\u52a9<\/strong><\/p>\n<ul>\n<li>\u7acb\u5373\u806f\u7e6bFiscal Representative\u6216\u7a05\u52d9\u5f8b\u5e2b<\/li>\n<li>\u63d0\u4f9b\u901a\u77e5\u51fd\u526f\u672c\u8207\u6240\u6709\u76f8\u95dc\u8cc7\u6599<\/li>\n<li>\u8a0e\u8ad6\u521d\u6b65\u61c9\u5c0d\u7b56\u7565<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f3: \u5167\u90e8\u52d5\u54e1<\/strong><\/p>\n<ul>\n<li>\u6210\u7acb\u7a3d\u67e5\u61c9\u5c0d\u5c0f\u7d44(\u8ca1\u52d9\u9577\u3001\u6703\u8a08\u3001\u6cd5\u52d9)<\/li>\n<li>\u76e4\u9ede\u73fe\u6709\u8cc7\u6599\u5b8c\u6574\u5ea6<\/li>\n<li>\u8a55\u4f30\u6f5b\u5728\u98a8\u96aa(\u5982\u5df2\u77e5\u5c11\u5831\u9805\u76ee)<\/li>\n<\/ul>\n<p><strong>\u6536\u5230\u901a\u77e5\u51fd\u5f8c7\u65e5\u5167<\/strong>\uff1a<\/p>\n<p><strong>\u6b65\u9a5f4: \u8cc7\u6599\u6e96\u5099<\/strong><\/p>\n<ul>\n<li>\u4f9d\u901a\u77e5\u51fd\u8981\u6c42\u5206\u985e\u6574\u7406<\/li>\n<li>\u7ffb\u8b6f\u95dc\u9375\u6587\u4ef6(\u5982\u53f0\u7063\u63a1\u8cfc\u5408\u7d04\u9700\u7ffb\u8b6f\u6210\u5fb7\u6587)<\/li>\n<li>\u88fd\u4f5c\u8cc7\u6599\u7d22\u5f15(\u65b9\u4fbf\u7a3d\u67e5\u4eba\u54e1\u67e5\u95b1)<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f5: \u81ea\u6211\u5be9\u67e5<\/strong><\/p>\n<ul>\n<li>\u91cd\u65b0\u8a08\u7b97\u6240\u6709\u7533\u5831\u6578\u5b57<\/li>\n<li>\u6838\u5c0d\u7533\u5831\u8868\u8207\u539f\u59cb\u6191\u8b49<\/li>\n<li><strong>\u4e3b\u52d5\u767c\u73fe\u932f\u8aa4<\/strong>\uff1a\u82e5\u767c\u73fe\u5c11\u5831\uff0c\u8a55\u4f30\u662f\u5426\u5148\u884cVoluntary Disclosure<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f6: \u6e96\u5099\u8aaa\u660e\u6587\u4ef6<\/strong><\/p>\n<ul>\n<li>\u64b0\u5beb\u696d\u52d9\u8aaa\u660e\u66f8(\u516c\u53f8\u6b77\u53f2\u3001\u5546\u696d\u6a21\u5f0f\u3001\u4f9b\u61c9\u93c8)<\/li>\n<li>\u6e96\u5099\u7570\u5e38\u9805\u76ee\u8aaa\u660e(\u5982\u67d0\u6708\u92b7\u552e\u984d\u7a81\u589e\u7684\u5408\u7406\u539f\u56e0)<\/li>\n<li>\u6574\u7406Input VAT\u5408\u7406\u6027\u8aaa\u660e(\u5982\u70ba\u4f55\u67d0\u6708Input VAT\u7279\u5225\u9ad8)<\/li>\n<\/ul>\n<p><strong>\u73fe\u5834\u7a3d\u67e5\u7576\u5929<\/strong>\uff1a<\/p>\n<p><strong>\u6b65\u9a5f7: \u63a5\u5f85\u8207\u914d\u5408<\/strong><\/p>\n<ul>\n<li>\u6307\u6d3e\u5c08\u4eba\u5168\u7a0b\u966a\u540c(\u6700\u597d\u70baFiscal Representative)<\/li>\n<li>\u63d0\u4f9b\u7368\u7acb\u8fa6\u516c\u7a7a\u9593(\u907f\u514d\u5e72\u64fe\u65e5\u5e38\u71df\u904b)<\/li>\n<li>\u8a18\u9304\u6240\u6709\u5c0d\u8a71\u8207\u8981\u6c42(\u9304\u97f3\u9700\u4e8b\u5148\u544a\u77e5)<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f8: \u8b39\u614e\u56de\u7b54\u554f\u984c<\/strong><\/p>\n<ul>\n<li><strong>\u50c5\u56de\u7b54\u88ab\u554f\u7684\u554f\u984c<\/strong>\uff0c\u4e0d\u4e3b\u52d5\u63d0\u4f9b\u984d\u5916\u8cc7\u8a0a<\/li>\n<li><strong>\u4e0d\u78ba\u5b9a\u7684\u554f\u984c<\/strong>\u56de\u7b54\u300c\u9700\u67e5\u8b49\u5f8c\u66f8\u9762\u56de\u8986\u300d<\/li>\n<li><strong>\u907f\u514d\u53e3\u982d\u627f\u8afe<\/strong>\u4efb\u4f55\u4e8b\u9805(\u5982\u300c\u6211\u5011\u6703\u88dc\u7e73\u300d)<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f9: \u8981\u6c42\u66f8\u9762\u78ba\u8a8d<\/strong><\/p>\n<ul>\n<li>\u7a3d\u67e5\u4eba\u54e1\u7684\u4efb\u4f55\u767c\u73fe\uff0c\u8981\u6c42\u66f8\u9762\u5217\u660e<\/li>\n<li>\u7576\u65e5\u7a3d\u67e5\u7d50\u675f\uff0c\u8981\u6c42\u7c3d\u7f72\u300c\u7576\u65e5\u7a3d\u67e5\u7d00\u9304\u300d<\/li>\n<li>\u4fdd\u5b58\u6240\u6709\u7c3d\u7f72\u6587\u4ef6\u526f\u672c<\/li>\n<\/ul>\n<p><strong>\u7a3d\u67e5\u7d50\u675f\u5f8c30\u65e5\u5167<\/strong>\uff1a<\/p>\n<p><strong>\u6b65\u9a5f10: \u6536\u5230\u521d\u6b65\u7a3d\u67e5\u5831\u544a(Pr\u00fcfungsbericht)<\/strong><\/p>\n<ul>\n<li>\u4ed4\u7d30\u95b1\u8b80\u6bcf\u9805\u767c\u73fe\u8207\u5efa\u8b70\u88dc\u7a05\u91d1\u984d<\/li>\n<li>\u8a55\u4f30\u662f\u5426\u6709\u4e8b\u5be6\u932f\u8aa4\u6216\u6cd5\u5f8b\u8aa4\u89e3<\/li>\n<li>\u8aee\u8a62\u5f8b\u5e2b\u662f\u5426\u61c9\u63d0\u51fa\u7570\u8b70(Einspruch)<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f11: \u6c7a\u5b9a\u61c9\u5c0d\u7b56\u7565<\/strong><\/p>\n<ul>\n<li><strong>\u5b8c\u5168\u540c\u610f<\/strong>\uff1a\u7c3d\u7f72\u5831\u544a\uff0c\u6309\u671f\u7e73\u7d0d<\/li>\n<li><strong>\u90e8\u5206\u540c\u610f<\/strong>\uff1a\u91dd\u5c0d\u722d\u8b70\u9805\u76ee\u63d0\u51fa\u8aaa\u660e<\/li>\n<li><strong>\u5b8c\u5168\u4e0d\u540c\u610f<\/strong>\uff1a\u6b63\u5f0f\u63d0\u51fa\u7570\u8b70\uff0c\u6e96\u5099\u884c\u653f\u8a34\u8a1f<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f12: \u7e73\u7d0d\u6216\u7533\u8a34<\/strong><\/p>\n<ul>\n<li>\u82e5\u540c\u610f\u88dc\u7a05\uff1a\u7acb\u5373\u7e73\u7d0d(\u53ef\u722d\u53d6\u5206\u671f)<\/li>\n<li>\u82e5\u63d0\u51fa\u7570\u8b70\uff1a\u572830\u65e5\u5167\u63d0\u4ea4\u66f8\u9762\u7406\u7531(Einspruchsbegr\u00fcndung)<\/li>\n<li>\u7e73\u7d0d\u4e0d\u5f71\u97ff\u7533\u8a34\u6b0a\u5229(\u53ef\u5148\u7e73\u5f8c\u9000)<\/li>\n<\/ul>\n<h3>\u5e38\u898b\u7a3d\u67e5\u722d\u8b70\u9ede\u8207\u61c9\u5c0d<\/h3>\n<p><strong>\u722d\u8b70\u9ede1: Input VAT\u4e0d\u88ab\u8a8d\u53ef<\/strong><\/p>\n<p><strong>\u7a3d\u67e5\u767c\u73fe<\/strong>\uff1a<br \/>\n\u53f0\u7063\u8ce3\u5bb6B\u5ba3\u7a31\u20ac50,000 Input VAT\uff0c\u4f46\u767c\u7968\u4e0d\u7b26\u5408\u5fb7\u570b\u898f\u5b9a(\u7f3a\u5c11\u5b8c\u6574VAT\u865f\u3001\u767c\u7968\u865f\u78bc\u683c\u5f0f\u932f\u8aa4)\u3002<\/p>\n<p><strong>B\u7684\u932f\u8aa4\u61c9\u5c0d<\/strong>\uff1a<br \/>\n\u300c\u9019\u4e9b\u662f\u53f0\u7063\u4f9b\u61c9\u5546\u958b\u7684\u767c\u7968\uff0c\u53f0\u7063\u6c92\u6709VAT\u865f\uff01\u300d(\u7a05\u52d9\u6a5f\u95dc\u4e0d\u63a5\u53d7)<\/p>\n<p><strong>\u6b63\u78ba\u61c9\u5c0d<\/strong>\uff1a<\/p>\n<ol>\n<li>\u5340\u5206\u300c\u9032\u53e3VAT\u300d\u8207\u300c\u5883\u5167VAT\u300d\uff1a\n<ul>\n<li>\u9032\u53e3VAT\uff1a\u63d0\u4f9b\u6d77\u95dc\u9032\u53e3\u589e\u503c\u7a05\u7e73\u6b3e\u66f8(Form C79\/Einfuhrumsatzsteuerbescheid)<\/li>\n<li>\u5883\u5167VAT\uff1a\u88dc\u6b63\u767c\u7968\u683c\u5f0f\uff0c\u8981\u6c42\u4f9b\u61c9\u5546\u91cd\u65b0\u958b\u5177<\/li>\n<\/ul>\n<\/li>\n<li>\u63d0\u4f9b\u66ff\u4ee3\u8b49\u660e\uff1a\n<ul>\n<li>\u9280\u884c\u8f49\u5e33\u7d00\u9304(\u8b49\u660e\u5be6\u969b\u63a1\u8cfc)<\/li>\n<li>\u8ca8\u904b\u63d0\u55ae(\u8b49\u660e\u8ca8\u7269\u6d41\u5411)<\/li>\n<li>\u5408\u7d04\u8207\u8a02\u55ae(\u8b49\u660e\u5546\u696d\u5be6\u8cea)<\/li>\n<\/ul>\n<\/li>\n<li>\u90e8\u5206\u8a8d\u53ef\uff1a\n<ul>\n<li>\u300c\u6211\u5011\u540c\u610f\u20ac20,000 Input VAT\u4e0d\u88ab\u8a8d\u53ef\uff0c\u4f46\u20ac30,000\u6709\u5408\u898f\u6191\u8b49\u8acb\u91cd\u65b0\u5be9\u67e5\u300d<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>\u722d\u8b70\u9ede2: \u92b7\u552e\u984d\u88ab\u63a8\u4f30<\/strong><\/p>\n<p><strong>\u7a3d\u67e5\u767c\u73fe<\/strong>\uff1a<br \/>\n\u53f0\u7063\u8ce3\u5bb6C\u7533\u5831\u20ac100,000\u92b7\u552e\u984d\uff0c\u4f46Amazon\u5831\u8868\u986f\u793a\u20ac150,000\u3002C\u89e3\u91cb\u300c\u20ac50,000\u662f\u9000\u8ca8\u300d\uff0c\u4f46\u7121\u6cd5\u63d0\u4f9b\u9000\u8ca8\u8b49\u660e\u3002<\/p>\n<p><strong>C\u7684\u932f\u8aa4\u61c9\u5c0d<\/strong>\uff1a<br \/>\n\u300cAmazon\u5831\u8868\u4e0d\u6e96\u78ba\uff0c\u6211\u5011\u7533\u5831\u7684\u624d\u5c0d\uff01\u300d(\u7a05\u52d9\u6a5f\u95dc\u4e0d\u63a5\u53d7)<\/p>\n<p><strong>\u6b63\u78ba\u61c9\u5c0d<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u7acb\u5373\u63d0\u4f9b\u9000\u8ca8\u6578\u64da<\/strong>\uff1a\n<ul>\n<li>Amazon\u9000\u8ca8\u5831\u8868(Return Report)<\/li>\n<li>\u9000\u6b3e\u6191\u8b49(\u9280\u884c\u5c0d\u5e33\u55ae)<\/li>\n<li>\u91cd\u65b0\u5165\u5eab\u8a18\u9304(FBA Inventory Adjustment)<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u89e3\u91cb\u6642\u9593\u5dee\u7570<\/strong>\uff1a\n<ul>\n<li>\u300c\u20ac150,000\u70ba\u7e3d\u92b7\u552e\u984d\uff0c\u20ac50,000\u9000\u8ca8\u767c\u751f\u5728\u6b21\u6708\uff0c\u4f9d\u64da\u6b0a\u8cac\u767c\u751f\u5236\uff0c\u672c\u6708\u6de8\u92b7\u552e\u984d\u70ba\u20ac100,000\u300d<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u63d0\u51fa\u4fee\u6b63\u65b9\u6848<\/strong>\uff1a\n<ul>\n<li>\u82e5\u78ba\u5be6\u5c11\u5831\uff0c\u4e3b\u52d5\u63d0\u51fa\u300c\u6211\u5011\u9858\u610f\u4fee\u6b63\u7533\u5831\u4e26\u7e73\u7d0d\u5dee\u984d\u20ac9,500 VAT + 10%\u904e\u5931\u7f70\u6b3e\u20ac950\u300d<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>\u722d\u8b70\u9ede3: Reverse Charge\u672a\u6b63\u78ba\u7533\u5831<\/strong><\/p>\n<p><strong>\u7a3d\u67e5\u767c\u73fe<\/strong>\uff1a<br \/>\n\u53f0\u7063\u8ce3\u5bb6D\u5f9e\u6cd5\u570b\u4f9b\u61c9\u5546\u63a1\u8cfc\u20ac80,000\u5305\u88dd\u6750\u6599\uff0c\u4f9b\u61c9\u5546\u767c\u7968\u672a\u6536VAT(\u9069\u7528Reverse Charge)\u3002D\u61c9\u5728\u5fb7\u570bVAT\u7533\u5831\u8868\u540c\u6642\u7533\u5831\u20ac80,000 Output\u8207Input(\u6de8\u984d0)\uff0c\u4f46D\u5b8c\u5168\u672a\u7533\u5831\u3002<\/p>\n<p><strong>D\u7684\u932f\u8aa4\u61c9\u5c0d<\/strong>\uff1a<br \/>\n\u300c\u6de8\u984d\u662f0\uff0c\u70ba\u4ec0\u9ebc\u8981\u7533\u5831\uff1f\u300d(\u5fb7\u570b\u6cd5\u898f\u8981\u6c42\u5fc5\u9808\u7533\u5831)<\/p>\n<p><strong>\u6b63\u78ba\u61c9\u5c0d<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u627f\u8a8d\u7a0b\u5e8f\u932f\u8aa4<\/strong>\uff1a\n<ul>\n<li>\u300c\u6211\u5011\u7406\u89e3\u5373\u4f7f\u6de8\u984d\u70ba0\uff0c\u4ecd\u9700\u5728\u7533\u5831\u8868\u7b2c41\u6b04\u8207\u7b2c60\u6b04\u5206\u5225\u7533\u5831\u300d<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u88dc\u6b63\u7533\u5831<\/strong>\uff1a\n<ul>\n<li>\u63d0\u4ea4\u4fee\u6b63\u7533\u5831\u8868(Berichtigte Umsatzsteuervoranmeldung)<\/li>\n<li>\u6a19\u8a3b\u300c\u66f4\u6b63Reverse Charge\u672a\u7533\u5831\u9805\u76ee\u300d<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u722d\u53d6\u514d\u7f70<\/strong>\uff1a\n<ul>\n<li>\u300c\u6b64\u70ba\u7a0b\u5e8f\u7455\u75b5\u800c\u975e\u9003\u7a05(\u7121\u7a05\u6b3e\u640d\u5931)\uff0c\u8acb\u6c42\u514d\u9664\u7f70\u6b3e\u300d<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<hr \/>\n<h2>\u88dc\u7a05\u8207\u7f70\u6b3e\u8a08\u7b97\uff1a\u5404\u570b\u516c\u5f0f\u8207\u5be6\u969b\u6848\u4f8b<\/h2>\n<h3>\u5fb7\u570b\u88dc\u7a05\u7f70\u6b3e\u8a08\u7b97<\/h3>\n<p><strong>\u6cd5\u5f8b\u4f9d\u64da<\/strong>\uff1a\u5fb7\u570b\u7a05\u6cd5(AO)\u7b2c235\u689d(\u5229\u606f)\u3001\u7b2c370\u689d(\u9003\u7a05\u7f6a)<\/p>\n<p><strong>\u8a08\u7b97\u516c\u5f0f<\/strong>\uff1a<\/p>\n<p><strong>1. \u672c\u7a05<\/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-mel\">\u88dc\u7a05\u91d1\u984d = \u672a\u7533\u5831\u92b7\u552e\u984d \u00d7 \u9069\u7528\u7a05\u7387(19%\u62167%)\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>2. \u5229\u606f<\/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-apache\">\u5229\u606f = \u88dc\u7a05\u91d1\u984d \u00d7 0.5% \u00d7 \u62d6\u6b20\u6708\u6578\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<ul>\n<li>0.5%\/\u6708 = 6%\/\u5e74<\/li>\n<li>\u8a08\u7b97\u8d77\u9ede\uff1a\u61c9\u7e73\u65e5\u5f8c\u7b2c15\u500b\u6708\u8d77\u7b97<\/li>\n<li>\u7121\u4e0a\u9650<\/li>\n<\/ul>\n<p><strong>3. \u7f70\u6b3e<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u904e\u5931(Fahrl\u00e4ssigkeit)<\/strong>\uff1a10%-20%<\/li>\n<li><strong>\u91cd\u5927\u904e\u5931(Grobe Fahrl\u00e4ssigkeit)<\/strong>\uff1a20%-30%<\/li>\n<li><strong>\u6545\u610f(Vorsatz)<\/strong>\uff1a40%<\/li>\n<li><strong>\u7d44\u7e54\u6027\u9003\u7a05<\/strong>\uff1a100%-200%<\/li>\n<\/ul>\n<p><strong>\u5be6\u969b\u6848\u4f8b<\/strong>\uff1a<\/p>\n<p><strong>\u6848\u4f8b1: \u904e\u5931\u5c11\u5831<\/strong><\/p>\n<ul>\n<li>\u53f0\u7063\u8ce3\u5bb6E\uff0c2023\u5e74Q1\u5c11\u5831\u20ac20,000\u92b7\u552e\u984d<\/li>\n<li>\u767c\u73fe\u6642\u9593\uff1a2024\u5e7410\u6708(\u62d6\u6b2019\u500b\u6708)<\/li>\n<li>\u6027\u8cea\u8a8d\u5b9a\uff1a\u904e\u5931(\u6703\u8a08\u932f\u8aa4)<\/li>\n<\/ul>\n<p><strong>\u8a08\u7b97<\/strong>\uff1a<\/p>\n<ul>\n<li>\u672c\u7a05\uff1a\u20ac20,000 \u00d7 19% = <strong>\u20ac3,800<\/strong><\/li>\n<li>\u5229\u606f\uff1a\u20ac3,800 \u00d7 0.5% \u00d7 4\u500b\u6708(\u7b2c15-19\u6708) = <strong>\u20ac76<\/strong><\/li>\n<li>\u7f70\u6b3e\uff1a\u20ac3,800 \u00d7 10% = <strong>\u20ac380<\/strong><\/li>\n<li><strong>\u7e3d\u8a08<\/strong> = \u20ac3,800 + \u20ac76 + \u20ac380 = <strong>\u20ac4,256<\/strong><\/li>\n<\/ul>\n<p><strong>\u6848\u4f8b2: \u6545\u610f\u9003\u7a05<\/strong><\/p>\n<ul>\n<li>\u53f0\u7063\u8ce3\u5bb6F\uff0c2022-2023\u5e74\u523b\u610f\u96b1\u779e\u20ac200,000\u92b7\u552e\u984d<\/li>\n<li>\u767c\u73fe\u6642\u9593\uff1a2024\u5e7412\u6708(\u62d6\u6b2024\u500b\u6708)<\/li>\n<li>\u6027\u8cea\u8a8d\u5b9a\uff1a\u6545\u610f(\u6709\u865b\u5047\u6587\u4ef6)<\/li>\n<\/ul>\n<p><strong>\u8a08\u7b97<\/strong>\uff1a<\/p>\n<ul>\n<li>\u672c\u7a05\uff1a\u20ac200,000 \u00d7 19% = <strong>\u20ac38,000<\/strong><\/li>\n<li>\u5229\u606f\uff1a\u20ac38,000 \u00d7 0.5% \u00d7 9\u500b\u6708(\u7b2c15-24\u6708) = <strong>\u20ac1,710<\/strong><\/li>\n<li>\u7f70\u6b3e\uff1a\u20ac38,000 \u00d7 40% = <strong>\u20ac15,200<\/strong><\/li>\n<li><strong>\u7e3d\u8a08<\/strong> = \u20ac38,000 + \u20ac1,710 + \u20ac15,200 = <strong>\u20ac54,910<\/strong><\/li>\n<li><strong>\u5211\u4e8b\u8cac\u4efb<\/strong>\uff1a\u53ef\u80fd\u86553-5\u5e74\u6709\u671f\u5f92\u5211(\u20ac38,000\u9003\u7a05\u984d\u4f4e\u65bc\u20ac50,000\u91cd\u7f6a\u9580\u6abb)<\/li>\n<\/ul>\n<h3>\u6cd5\u570b\u88dc\u7a05\u7f70\u6b3e\u8a08\u7b97<\/h3>\n<p><strong>\u6cd5\u5f8b\u4f9d\u64da<\/strong>\uff1a\u7a05\u52d9\u7e3d\u6cd5\u5178(CGI)\u7b2c1727\u689d(\u7f70\u6b3e)\u3001\u7b2c1728\u689d(\u5229\u606f)<\/p>\n<p><strong>\u8a08\u7b97\u516c\u5f0f<\/strong>\uff1a<\/p>\n<p><strong>1. \u5229\u606f<\/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-apache\">\u5229\u606f = \u88dc\u7a05\u91d1\u984d \u00d7 0.4% \u00d7 \u62d6\u6b20\u6708\u6578\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<ul>\n<li>0.4%\/\u6708 = 4.8%\/\u5e74<\/li>\n<li>\u8a08\u7b97\u8d77\u9ede\uff1a\u61c9\u7e73\u65e5\u6b21\u65e5<\/li>\n<li>\u4e0a\u9650\uff1a\u88dc\u7a05\u91d1\u984d\u768440%<\/li>\n<\/ul>\n<p><strong>2. \u7f70\u6b3e<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u5ef6\u9072\u7533\u5831<\/strong>\uff1a10%<\/li>\n<li><strong>\u5c11\u5831(\u975e\u6545\u610f)<\/strong>\uff1a40%<\/li>\n<li><strong>\u5c11\u5831(\u6545\u610f)<\/strong>\uff1a80%<\/li>\n<li><strong>\u4f7f\u7528\u865b\u5047\u6587\u4ef6<\/strong>\uff1a100%<\/li>\n<\/ul>\n<p><strong>\u5be6\u969b\u6848\u4f8b<\/strong>\uff1a<\/p>\n<p><strong>\u6848\u4f8b3: \u5ef6\u9072\u7533\u5831<\/strong><\/p>\n<ul>\n<li>\u53f0\u7063\u8ce3\u5bb6G\uff0c\u61c9\u65bc2024\u5e742\u670825\u65e5\u7533\u58311\u6708VAT \u20ac5,000<\/li>\n<li>\u5be6\u969b\u7533\u5831\uff1a2024\u5e745\u670810\u65e5(\u5ef6\u907275\u65e5)<\/li>\n<\/ul>\n<p><strong>\u8a08\u7b97<\/strong>\uff1a<\/p>\n<ul>\n<li>\u672c\u7a05\uff1a<strong>\u20ac5,000<\/strong>(\u5df2\u8a08\u7b97\u6b63\u78ba)<\/li>\n<li>\u5229\u606f\uff1a\u20ac5,000 \u00d7 0.4% \u00d7 3\u500b\u6708 = <strong>\u20ac60<\/strong><\/li>\n<li>\u6eef\u7d0d\u91d1\uff1a<strong>\u20ac150<\/strong>(\u56fa\u5b9a)<\/li>\n<li>\u7f70\u6b3e\uff1a\u20ac5,000 \u00d7 10% = <strong>\u20ac500<\/strong><\/li>\n<li><strong>\u7e3d\u8a08<\/strong> = \u20ac5,000 + \u20ac60 + \u20ac150 + \u20ac500 = <strong>\u20ac5,710<\/strong><\/li>\n<\/ul>\n<h3>\u7fa9\u5927\u5229\u88dc\u7a05\u7f70\u6b3e\u8a08\u7b97<\/h3>\n<p><strong>\u6cd5\u5f8b\u4f9d\u64da<\/strong>\uff1a\u7e3d\u7d71\u4ee4633\/1972\u7b2c13\u689d(VAT\u7533\u5831)<\/p>\n<p><strong>\u8a08\u7b97\u516c\u5f0f<\/strong>\uff1a<\/p>\n<p><strong>\u7f70\u6b3e(\u6b50\u76df\u6700\u56b4\u683c\uff01)<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u5c11\u5831<\/strong>\uff1a90%-180%<\/li>\n<li><strong>\u672a\u7533\u5831<\/strong>\uff1a120%-240%<\/li>\n<li><strong>\u672a\u4f7f\u7528\u96fb\u5b50\u767c\u7968<\/strong>\uff1a\u20ac500\/\u5f35 + 90%\u7a05\u6b3e\u7f70\u6b3e<\/li>\n<\/ul>\n<p><strong>\u5be6\u969b\u6848\u4f8b<\/strong>\uff1a<\/p>\n<p><strong>\u6848\u4f8b4: \u5c11\u5831<\/strong><\/p>\n<ul>\n<li>\u53f0\u7063\u8ce3\u5bb6H\uff0c2023\u5e74\u5c11\u5831\u20ac50,000\u92b7\u552e\u984d<\/li>\n<li>\u61c9\u7e73VAT\uff1a\u20ac50,000 \u00d7 22% = \u20ac11,000<\/li>\n<\/ul>\n<p><strong>\u8a08\u7b97<\/strong>\uff1a<\/p>\n<ul>\n<li>\u672c\u7a05\uff1a<strong>\u20ac11,000<\/strong><\/li>\n<li>\u7f70\u6b3e\uff1a\u20ac11,000 \u00d7 90% = <strong>\u20ac9,900<\/strong>(\u6700\u4f4e)<\/li>\n<li><strong>\u7e3d\u8a08<\/strong> = \u20ac11,000 + \u20ac9,900 = <strong>\u20ac20,900<\/strong><\/li>\n<\/ul>\n<p><strong>\u82e5\u88ab\u8a8d\u5b9a\u300c\u6545\u610f\u300d<\/strong>\uff1a<\/p>\n<ul>\n<li>\u7f70\u6b3e\uff1a\u20ac11,000 \u00d7 180% = <strong>\u20ac19,800<\/strong><\/li>\n<li><strong>\u7e3d\u8a08<\/strong> = \u20ac11,000 + \u20ac19,800 = <strong>\u20ac30,800<\/strong><\/li>\n<\/ul>\n<hr \/>\n<h3>\u57163: \u6b50\u76df\u4e3b\u8981\u570b\u5bb6VAT\u7f70\u6b3e\u8a08\u7b97\u5c0d\u7167\u8868<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19814\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-penalty-calculation-comparison-table-2026.png\" alt=\"\u6b50\u76df\u4e3b\u8981\u570b\u5bb6VAT\u7f70\u6b3e\u8a08\u7b97\u5c0d\u7167\u8868\uff0c\u986f\u793a\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u3001\u897f\u73ed\u7259\u3001\u8377\u862d\u7684\u5229\u606f\u8a08\u7b97\u3001\u7f70\u6b3e\u6bd4\u4f8b\u8207\u5be6\u969b\u6848\u4f8b\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-penalty-calculation-comparison-table-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-penalty-calculation-comparison-table-2026-768x429.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-penalty-calculation-comparison-table-2026-1536x857.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-penalty-calculation-comparison-table-2026-2048x1143.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-penalty-calculation-comparison-table-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<hr \/>\n<h2>Voluntary Disclosure(\u81ea\u9858\u63ed\u9732)\uff1a\u6700\u5f8c\u88dc\u6551\u6a5f\u6703<\/h2>\n<h3>\u81ea\u9996\u5236\u5ea6\u7684\u6cd5\u5f8b\u57fa\u790e<\/h3>\n<p>\u6b50\u76df\u591a\u6578\u570b\u5bb6\u63d0\u4f9b<strong>Voluntary Disclosure(\u81ea\u9858\u63ed\u9732)\u6216Self-Disclosure(\u81ea\u9996)\u6a5f\u5236\uff0c\u5141\u8a31\u7d0d\u7a05\u4eba\u5728\u7a05\u52d9\u6a5f\u95dc\u767c\u73fe\u524d\u4e3b\u52d5\u63ed\u9732\u672a\u7533\u5831\u4e8b\u5be6\uff0c\u4ee5\u63db\u53d6\u6e1b\u8f15\u6216\u514d\u9664\u5211\u4e8b\u8cac\u4efb<\/strong>\u3002<\/p>\n<p><strong>\u5fb7\u570bSelbstanzeige(\u81ea\u9996)<\/strong>\uff1a<\/p>\n<p><strong>\u6cd5\u5f8b\u4f9d\u64da<\/strong>\uff1a\u5fb7\u570b\u5211\u6cd5(StGB)\u7b2c371\u689d<\/p>\n<p><strong>\u69cb\u6210\u8981\u4ef6<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u5b8c\u6574\u63ed\u9732<\/strong>\uff1a\u6240\u6709\u672a\u7533\u5831\u7684\u92b7\u552e\u984d\u3001\u9032\u9805\u3001\u7a05\u6b3e<\/li>\n<li><strong>\u7a05\u52d9\u6a5f\u95dc\u672a\u555f\u52d5\u7a3d\u67e5<\/strong>\uff1a\u6536\u5230\u7a3d\u67e5\u901a\u77e5\u51fd\u5f8c\u63d0\u51fa\u7121\u6548<\/li>\n<li><strong>\u7acb\u5373\u7e73\u7d0d<\/strong>\uff1a\u63ed\u9732\u5f8c\u7acb\u5373\u7e73\u6e05\u6240\u6709\u6b20\u7a05\u8207\u5229\u606f<\/li>\n<li><strong>\u7121\u91cd\u5927\u9003\u7a05<\/strong>\uff1a\u9003\u7a05\u984d&lt;\u20ac25,000\u53ef\u5b8c\u5168\u514d\u9664\u5211\u8cac<\/li>\n<\/ol>\n<p><strong>\u6548\u679c<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u514d\u9664\u5211\u4e8b\u8cac\u4efb<\/strong>(\u82e5\u7b26\u5408\u689d\u4ef6)<\/li>\n<li>\u7f70\u6b3e\u5f9e40%\u964d\u81f310%<\/li>\n<li>\u907f\u514d\u5211\u4e8b\u7d00\u9304<\/li>\n<\/ul>\n<p><strong>\u9650\u5236<\/strong>\uff1a<\/p>\n<ul>\n<li>\u82e5\u5df2\u6536\u5230\u7a3d\u67e5\u901a\u77e5\uff0c\u81ea\u9996\u7121\u6548<\/li>\n<li>\u82e5\u9003\u7a05\u984d&gt;\u20ac1,000,000\uff0c\u5373\u4f7f\u81ea\u9996\u4ecd\u53ef\u80fd\u8d77\u8a34(\u4f46\u6e1b\u8f15\u5211\u7f70)<\/li>\n<\/ul>\n<p><strong>\u6cd5\u570bR\u00e9gularisation Spontan\u00e9e(\u81ea\u9858\u66f4\u6b63)<\/strong>\uff1a<\/p>\n<p><strong>\u6cd5\u5f8b\u4f9d\u64da<\/strong>\uff1a\u7a05\u52d9\u7a0b\u5e8f\u6cd5(LPF)\u7b2cL62\u689d<\/p>\n<p><strong>\u69cb\u6210\u8981\u4ef6<\/strong>\uff1a<\/p>\n<ol>\n<li>\u4e3b\u52d5\u63d0\u4ea4\u4fee\u6b63\u7533\u5831\u8868<\/li>\n<li>\u7e73\u7d0d\u6b20\u7a05\u8207\u5229\u606f<\/li>\n<li>\u7a05\u52d9\u6a5f\u95dc\u672a\u767c\u73fe\u6216\u901a\u77e5<\/li>\n<\/ol>\n<p><strong>\u6548\u679c<\/strong>\uff1a<\/p>\n<ul>\n<li>\u7f70\u6b3e\u5f9e40%\u964d\u81f315%<\/li>\n<li>\u514d\u9664\u5211\u4e8b\u8cac\u4efb(\u82e5\u9003\u7a05\u984d&lt;\u20ac100,000)<\/li>\n<\/ul>\n<h3>\u81ea\u9996\u5be6\u64cd\u6d41\u7a0b<\/h3>\n<p><strong>\u6b65\u9a5f1: \u5167\u90e8\u5be9\u8a08(1-2\u9031)<\/strong><\/p>\n<p><strong>\u81ea\u6211\u6aa2\u67e5<\/strong>\uff1a<\/p>\n<ul>\n<li>\u91cd\u65b0\u8a08\u7b97\u904e\u53bb3-5\u5e74\u6240\u6709\u7533\u5831<\/li>\n<li>\u4f7f\u7528\u6703\u8a08\u8edf\u9ad4\u6216Excel\u8a73\u7d30\u6838\u5c0d<\/li>\n<li>\u5217\u51fa\u6240\u6709\u5c11\u5831\/\u6f0f\u5831\u9805\u76ee<\/li>\n<\/ul>\n<p><strong>\u98a8\u96aa\u8a55\u4f30<\/strong>\uff1a<\/p>\n<ul>\n<li>\u8a08\u7b97\u7e3d\u9003\u7a05\u984d<\/li>\n<li>\u8a55\u4f30\u662f\u5426\u8d85\u904e\u5211\u4e8b\u9580\u6abb(\u5fb7\u570b\u20ac50,000\u3001\u6cd5\u570b\u20ac100,000)<\/li>\n<li>\u5224\u65b7\u6027\u8cea(\u904e\u5931 vs \u6545\u610f)<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f2: \u8aee\u8a62\u5f8b\u5e2b(1\u9031)<\/strong><\/p>\n<p><strong>\u5c0b\u627e\u5c08\u696d\u5354\u52a9<\/strong>\uff1a<\/p>\n<ul>\n<li>\u59d4\u8a17\u5211\u4e8b\u7a05\u52d9\u5f8b\u5e2b(Steuerstrafrechtsanwalt)<\/li>\n<li>\u63d0\u4f9b\u5b8c\u6574\u8cc7\u6599\u8207\u81ea\u6211\u5be9\u8a08\u7d50\u679c<\/li>\n<li>\u8a0e\u8ad6\u81ea\u9996\u53ef\u884c\u6027\u8207\u9810\u671f\u7d50\u679c<\/li>\n<\/ul>\n<p><strong>\u6210\u672c<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5f8b\u5e2b\u8aee\u8a62\u8cbb\uff1a\u20ac200-\u20ac500\/\u5c0f\u6642<\/li>\n<li>\u81ea\u9996\u4ee3\u7406\u8cbb\uff1a\u20ac3,000-\u20ac10,000(\u4f9d\u8907\u96dc\u5ea6)<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f3: \u6e96\u5099\u81ea\u9996\u6587\u4ef6(1-2\u9031)<\/strong><\/p>\n<p><strong>\u5fc5\u8981\u6587\u4ef6<\/strong>\uff1a<\/p>\n<ul>\n<li>Selbstanzeige\u7533\u8acb\u66f8(\u5f8b\u5e2b\u8d77\u8349)<\/li>\n<li>\u4fee\u6b63\u7533\u5831\u8868(\u5b8c\u65743-5\u5e74)<\/li>\n<li>\u8a08\u7b97\u8aaa\u660e(\u9010\u6708\/\u9010\u5e74\u5217\u660e\u5c11\u5831\u91d1\u984d)<\/li>\n<li>\u7e73\u6b3e\u8a08\u756b(\u82e5\u7121\u6cd5\u4e00\u6b21\u7e73\u6e05)<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f4: \u63d0\u4ea4\u81ea\u9996(1\u65e5)<\/strong><\/p>\n<p><strong>\u63d0\u4ea4\u65b9\u5f0f<\/strong>\uff1a<\/p>\n<ul>\n<li>\u900f\u904e\u5f8b\u5e2b\u4ee5\u639b\u865f\u90f5\u4ef6\u5bc4\u9001\u7a05\u52d9\u6a5f\u95dc<\/li>\n<li>\u6216\u89aa\u81ea\u905e\u4ea4(\u8981\u6c42\u7c3d\u6536\u8b49\u660e)<\/li>\n<li><strong>\u95dc\u9375<\/strong>\uff1a\u5fc5\u9808\u5728\u6536\u5230\u7a3d\u67e5\u901a\u77e5\u524d\u9001\u9054<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f5: \u7e73\u7d0d\u7a05\u6b3e(30\u65e5\u5167)<\/strong><\/p>\n<p><strong>\u7e73\u6b3e\u8981\u6c42<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5fb7\u570b\u8981\u6c42\u300cunverz\u00fcglich\u300d(\u7acb\u5373\uff0c\u5be6\u52d9\u4e0a30\u65e5\u5167)<\/li>\n<li>\u53ef\u7533\u8acb\u5206\u671f(\u9700\u8aaa\u660e\u8ca1\u52d9\u56f0\u96e3)<\/li>\n<li>\u672a\u6309\u671f\u7e73\u7d0d\uff0c\u81ea\u9996\u5931\u6548<\/li>\n<\/ul>\n<p><strong>\u6b65\u9a5f6: \u7b49\u5f85\u7a05\u52d9\u6a5f\u95dc\u56de\u8986(3-6\u500b\u6708)<\/strong><\/p>\n<p><strong>\u53ef\u80fd\u7d50\u679c<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u63a5\u53d7\u81ea\u9996<\/strong>\uff1a\n<ul>\n<li>\u767c\u51fd\u78ba\u8a8d\u514d\u9664\u5211\u4e8b\u8cac\u4efb<\/li>\n<li>\u6536\u53d6\u6b20\u7a05+\u5229\u606f+\u6e1b\u8f15\u7f70\u6b3e(10%)<\/li>\n<li>\u7d50\u6848<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u90e8\u5206\u63a5\u53d7<\/strong>\uff1a\n<ul>\n<li>\u90e8\u5206\u9805\u76ee\u63a5\u53d7\u81ea\u9996\uff0c\u90e8\u5206\u8a8d\u5b9a\u6545\u610f<\/li>\n<li>\u5354\u5546\u548c\u89e3\u65b9\u6848<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u62d2\u7d55\u81ea\u9996<\/strong>\uff1a\n<ul>\n<li>\u8a8d\u5b9a\u4e0d\u7b26\u5408\u8981\u4ef6(\u5982\u5df2\u555f\u52d5\u7a3d\u67e5)<\/li>\n<li>\u79fb\u9001\u6aa2\u5bdf\u6a5f\u95dc\u8abf\u67e5<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3>\u81ea\u9996\u6210\u529f\u6848\u4f8b<\/h3>\n<p><strong>\u6848\u4f8b5: \u5fb7\u570b\u81ea\u9996\u6210\u529f<\/strong><\/p>\n<p><strong>\u80cc\u666f<\/strong>\uff1a<\/p>\n<ul>\n<li>\u53f0\u7063\u8ce3\u5bb6I\uff0c2020-2022\u5e74\u4f7f\u7528Amazon FBA\u5fb7\u570b\u5009<\/li>\n<li>\u56e0\u6703\u8a08\u932f\u8aa4\uff0c\u5c11\u5831\u92b7\u552e\u984d\u20ac60,000<\/li>\n<li>\u61c9\u7e73VAT \u20ac11,400\u672a\u7533\u5831<\/li>\n<li>2023\u5e747\u6708\u81ea\u6211\u767c\u73fe\u932f\u8aa4<\/li>\n<\/ul>\n<p><strong>\u884c\u52d5<\/strong>\uff1a<\/p>\n<ol>\n<li>\u59d4\u8a17\u5fb7\u570b\u7a05\u52d9\u5f8b\u5e2b\u8a55\u4f30<\/li>\n<li>\u6e96\u5099\u5b8c\u6574\u4fee\u6b63\u7533\u5831\u8868<\/li>\n<li>2023\u5e748\u6708\u63d0\u4ea4Selbstanzeige<\/li>\n<li>\u540c\u6642\u7e73\u7d0d\u20ac11,400 + \u20ac684\u5229\u606f = \u20ac12,084<\/li>\n<\/ol>\n<p><strong>\u7d50\u679c<\/strong>\uff1a<\/p>\n<ul>\n<li>2023\u5e7411\u6708\u6536\u5230Finanzamt\u78ba\u8a8d\u51fd<\/li>\n<li>\u514d\u9664\u5211\u4e8b\u8cac\u4efb<\/li>\n<li>\u7f70\u6b3e\u20ac1,140(10%)<\/li>\n<li><strong>\u7e3d\u6210\u672c<\/strong> = \u20ac12,084 + \u20ac1,140 + \u5f8b\u5e2b\u8cbb\u20ac5,000 = <strong>\u20ac18,224<\/strong><\/li>\n<\/ul>\n<p><strong>\u82e5\u88ab\u7a3d\u67e5\u767c\u73fe<\/strong>\uff1a<\/p>\n<ul>\n<li>\u672c\u7a05\u20ac11,400 + \u5229\u606f\u20ac684 + \u7f70\u6b3e\u20ac4,560(40%) + \u5f8b\u5e2b\u8cbb\u20ac20,000(\u8a34\u8a1f) = <strong>\u20ac36,644<\/strong><\/li>\n<li>\u53ef\u80fd\u5211\u4e8b\u8a34\u8a1f(\u20ac11,400\u4f4e\u65bc\u20ac50,000\u9580\u6abb,\u4f46\u4ecd\u6709\u98a8\u96aa)<\/li>\n<\/ul>\n<p><strong>\u7bc0\u7701<\/strong> = \u20ac36,644 &#8211; \u20ac18,224 = <strong>\u20ac18,420<\/strong><\/p>\n<h3>\u81ea\u9996\u5931\u6557\u6848\u4f8b<\/h3>\n<p><strong>\u6848\u4f8b6: \u5df2\u6536\u5230\u7a3d\u67e5\u901a\u77e5\u5f8c\u63d0\u51fa(\u7121\u6548)<\/strong><\/p>\n<p><strong>\u80cc\u666f<\/strong>\uff1a<\/p>\n<ul>\n<li>\u53f0\u7063\u8ce3\u5bb6J\uff0c2024\u5e743\u670815\u65e5\u6536\u5230Finanzamt\u7a3d\u67e5\u901a\u77e5<\/li>\n<li>2024\u5e743\u670820\u65e5\u63d0\u51faSelbstanzeige<\/li>\n<\/ul>\n<p><strong>\u7d50\u679c<\/strong>\uff1a<\/p>\n<ul>\n<li>Finanzamt\u62d2\u7d55\u81ea\u9996<\/li>\n<li>\u7406\u7531\uff1a\u300c\u5df2\u555f\u52d5\u7a3d\u67e5\u7a0b\u5e8f(Pr\u00fcfungsanordnung\u5df2\u767c\u51fa)\u300d<\/li>\n<li>J\u9700\u6309\u6b63\u5e38\u7a3d\u67e5\u7a0b\u5e8f\u61c9\u5c0d<\/li>\n<li>\u7121\u6cd5\u4eab\u53d7\u81ea\u9996\u6e1b\u514d<\/li>\n<\/ul>\n<p><strong>\u6559\u8a13<\/strong>\uff1a<\/p>\n<ul>\n<li>\u81ea\u9996\u9700\u5728\u7a05\u52d9\u6a5f\u95dc\u767c\u73fe\u524d\u63d0\u51fa<\/li>\n<li>\u6536\u5230\u4efb\u4f55\u7a05\u52d9\u6a5f\u95dc\u4f86\u51fd(\u5373\u4f7f\u975e\u6b63\u5f0f\u7a3d\u67e5)\uff0c\u81ea\u9996\u53ef\u80fd\u7121\u6548<\/li>\n<li><strong>\u6642\u6a5f\u662f\u95dc\u9375<\/strong><\/li>\n<\/ul>\n<hr \/>\n<h2>VAT\u5408\u898f\u5de5\u5177\u8207\u8cc7\u6e90\u63a8\u85a6<\/h2>\n<h3>\u6703\u8a08\u8edf\u9ad4(\u81ea\u52d5\u5316\u7533\u5831)<\/h3>\n<p><strong>1. Xero<\/strong><\/p>\n<ul>\n<li><strong>\u9069\u7528<\/strong>\uff1a\u5c0f\u578b\u8ce3\u5bb6(\u5e74\u71df\u696d\u984d&lt;\u20ac500,000)<\/li>\n<li><strong>\u529f\u80fd<\/strong>\uff1aVAT\u81ea\u52d5\u8a08\u7b97\u3001\u591a\u570b\u7533\u5831\u3001\u9280\u884c\u5c0d\u5e33<\/li>\n<li><strong>\u512a\u9ede<\/strong>\uff1a\u4ecb\u9762\u53cb\u5584\u3001\u50f9\u683c\u4f4e(\u20ac25\/\u6708)<\/li>\n<li><strong>\u7f3a\u9ede<\/strong>\uff1a\u4e0d\u652f\u63f4\u5fb7\u570bELSTER\u76f4\u9023<\/li>\n<li><strong>\u5b98\u7db2<\/strong>\uff1a<a href=\"https:\/\/www.xero.com\" target=\"_blank\" rel=\"noopener\">https:\/\/www.xero.com<\/a><\/li>\n<\/ul>\n<p><strong>2. DATEV<\/strong><\/p>\n<ul>\n<li><strong>\u9069\u7528<\/strong>\uff1a\u4e2d\u5927\u578b\u4f01\u696d\u3001\u5fb7\u570b\u5e02\u5834<\/li>\n<li><strong>\u529f\u80fd<\/strong>\uff1aELSTER\u76f4\u9023\u3001\u5de5\u8cc7\u6838\u7b97\u3001\u8ca1\u5831\u751f\u6210<\/li>\n<li><strong>\u512a\u9ede<\/strong>\uff1a\u5fb7\u570b\u6703\u8a08\u5e2b\u5ee3\u6cdb\u4f7f\u7528\u3001\u6b0a\u5a01\u6027\u9ad8<\/li>\n<li><strong>\u7f3a\u9ede<\/strong>\uff1a\u4ecb\u9762\u8907\u96dc\u3001\u50c5\u5fb7\u8a9e<\/li>\n<li><strong>\u5b98\u7db2<\/strong>\uff1a<a href=\"https:\/\/www.datev.de\" target=\"_blank\" rel=\"noopener\">https:\/\/www.datev.de<\/a><\/li>\n<\/ul>\n<p><strong>3. Avalara<\/strong><\/p>\n<ul>\n<li><strong>\u9069\u7528<\/strong>\uff1a\u8de8\u5883\u96fb\u5546\u3001\u591a\u570b\u71df\u904b<\/li>\n<li><strong>\u529f\u80fd<\/strong>\uff1a\u5168\u7403\u7a05\u52d9\u5408\u898f(\u542b\u7f8e\u570bSales Tax)\u3001API\u6574\u5408<\/li>\n<li><strong>\u512a\u9ede<\/strong>\uff1a\u652f\u63f4Amazon\/eBay\/Shopify\u81ea\u52d5\u540c\u6b65<\/li>\n<li><strong>\u7f3a\u9ede<\/strong>\uff1a\u50f9\u683c\u9ad8(\u20ac200-\u20ac500\/\u6708)<\/li>\n<li><strong>\u5b98\u7db2<\/strong>\uff1a<a href=\"https:\/\/www.avalara.com\" target=\"_blank\" rel=\"noopener\">https:\/\/www.avalara.com<\/a><\/li>\n<\/ul>\n<h3>VAT\u865f\u9a57\u8b49\u5de5\u5177<\/h3>\n<p><strong>VIES(VAT Information Exchange System)<\/strong><\/p>\n<ul>\n<li><strong>\u529f\u80fd<\/strong>\uff1a\u9a57\u8b49\u6b50\u76dfVAT\u865f\u6709\u6548\u6027<\/li>\n<li><strong>\u7528\u9014<\/strong>\uff1a\u78ba\u8a8dB2B\u5ba2\u6236VAT\u865f\u3001\u7533\u5831Reverse Charge<\/li>\n<li><strong>\u5b98\u7db2<\/strong>\uff1a<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/vies\/<\/a><\/li>\n<li><strong>\u514d\u8cbb<\/strong><\/li>\n<\/ul>\n<h3>Fiscal Representative\u63a8\u85a6<\/h3>\n<p><strong>Big Four\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>PwC<\/strong>\uff1a<a href=\"https:\/\/www.pwc.com\" target=\"_blank\" rel=\"noopener\">https:\/\/www.pwc.com<\/a><\/li>\n<li><strong>Deloitte<\/strong>\uff1a<a href=\"https:\/\/www2.deloitte.com\" target=\"_blank\" rel=\"noopener\">https:\/\/www2.deloitte.com<\/a><\/li>\n<li><strong>EY<\/strong>\uff1a<a href=\"https:\/\/www.ey.com\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ey.com<\/a><\/li>\n<li><strong>KPMG<\/strong>\uff1a<a href=\"https:\/\/home.kpmg\" target=\"_blank\" rel=\"noopener\">https:\/\/home.kpmg<\/a><\/li>\n<li><strong>\u512a\u9ede<\/strong>\uff1a\u5c08\u696d\u5ea6\u6700\u9ad8\u3001\u7a3d\u67e5\u61c9\u5c0d\u7d93\u9a57\u8c50\u5bcc<\/li>\n<li><strong>\u7f3a\u9ede<\/strong>\uff1a\u8cbb\u7528\u9ad8(\u20ac3,000-\u20ac10,000\/\u5e74)<\/li>\n<\/ul>\n<p><strong>\u4e2d\u578b\u5c08\u696d\u6a5f\u69cb<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>TaxAssist Accountants<\/strong>(\u82f1\u570b)<\/li>\n<li><strong>Taxback International<\/strong>(\u611b\u723e\u862d)<\/li>\n<li><strong>\u512a\u9ede<\/strong>\uff1a\u6027\u50f9\u6bd4\u9ad8(\u20ac1,500-\u20ac3,000\/\u5e74)<\/li>\n<li><strong>\u7f3a\u9ede<\/strong>\uff1a\u898f\u6a21\u8f03\u5c0f,\u8907\u96dc\u6848\u4ef6\u53ef\u80fd\u529b\u6709\u672a\u902e<\/li>\n<\/ul>\n<h3>\u5b78\u7fd2\u8cc7\u6e90<\/h3>\n<p><strong>\u5b98\u65b9\u6307\u5f15<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703VAT\u5c08\u5340<\/strong>\uff1a<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;}<\/li>\n<li><strong>\u5fb7\u570bFinanzamt\u6307\u5357<\/strong>(\u5fb7\u8a9e)\uff1a<a href=\"https:\/\/www.bzst.de\" target=\"_blank\" rel=\"noopener\">https:\/\/www.bzst.de<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<\/li>\n<\/ul>\n<p><strong>\u5c08\u696d\u8ab2\u7a0b<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>ACCA VAT Compliance\u8ab2\u7a0b<\/strong>(\u82f1\u570b\u6703\u8a08\u5e2b\u5354\u6703)<\/li>\n<li><strong>IFA(\u570b\u969b\u8ca1\u653f\u5354\u6703)VAT\u7814\u8a0e\u6703<\/strong><\/li>\n<\/ul>\n<hr \/>\n<h2>\u7e3d\u7d50\uff1a\u5efa\u7acb\u300c\u9810\u9632\u70ba\u4e3b\u3001\u88dc\u6551\u70ba\u8f14\u300d\u7684VAT\u7ba1\u7406\u9ad4\u7cfb<\/h2>\n<p>\u6b50\u76dfVAT\u5be6\u52d9\u7ba1\u7406\u7684\u6838\u5fc3\u5728\u65bc<strong>\u7cfb\u7d71\u5316<\/strong>\u8207<strong>\u5c08\u696d\u5316<\/strong>\u3002\u53f0\u7063\u8ce3\u5bb6\u8981\u6210\u529f\u61c9\u5c0d,\u9700\u5efa\u7acb\u4e09\u5c64\u9632\u7dda\uff1a<\/p>\n<h3>\u7b2c\u4e00\u5c64\uff1a\u9810\u9632\u6027\u5408\u898f(Prevention)<\/h3>\n<p><strong>\u7b56\u7565<\/strong>\uff1a<\/p>\n<ul>\n<li>\u4f7f\u7528\u5c08\u696d\u6703\u8a08\u8edf\u9ad4\u81ea\u52d5\u5316\u7533\u5831<\/li>\n<li>\u59d4\u8a17\u8cc7\u6df1Fiscal Representative<\/li>\n<li>\u5b9a\u671f\u5167\u90e8VAT\u5be9\u8a08(\u6bcf\u5b63)<\/li>\n<li>\u54e1\u5de5VAT\u5408\u898f\u57f9\u8a13<\/li>\n<\/ul>\n<p><strong>\u6210\u672c<\/strong>\uff1a<\/p>\n<ul>\n<li>\u6703\u8a08\u8edf\u9ad4\uff1a\u20ac300-\u20ac1,000\/\u5e74<\/li>\n<li>Fiscal Representative\uff1a\u20ac2,000-\u20ac5,000\/\u5e74<\/li>\n<li>\u5167\u90e8\u5be9\u8a08\uff1a\u20ac3,000\/\u6b21<\/li>\n<li><strong>\u7e3d\u8a08<\/strong> \u2248 \u20ac8,000-\u20ac12,000\/\u5e74<\/li>\n<\/ul>\n<h3>\u7b2c\u4e8c\u5c64\uff1a\u65e9\u671f\u767c\u73fe\u6a5f\u5236(Early Detection)<\/h3>\n<p><strong>\u7b56\u7565<\/strong>\uff1a<\/p>\n<ul>\n<li>\u76e3\u63a7\u95dc\u9375\u6307\u6a19(Input\/Output VAT\u6bd4\u4f8b\u3001\u8de8\u5883\u4ea4\u6613\u983b\u7387)<\/li>\n<li>\u8a2d\u5b9a\u9810\u8b66\u7cfb\u7d71(\u5982\u92b7\u552e\u984d\u63a5\u8fd1\u9580\u6abb\u81ea\u52d5\u63d0\u9192)<\/li>\n<li>\u5b9a\u671f\u6838\u5c0d\u7533\u5831\u6578\u64da\u8207\u5e73\u53f0\u5831\u8868<\/li>\n<li>\u4e3b\u52d5\u67e5\u8a62\u7a05\u52d9\u6a5f\u95dc\u4fe1\u51fd<\/li>\n<\/ul>\n<p><strong>\u6210\u672c<\/strong>\uff1a<\/p>\n<ul>\n<li>\u76e3\u63a7\u8edf\u9ad4\uff1a\u20ac500\/\u5e74<\/li>\n<li>\u5c08\u4eba\u8ca0\u8cac(\u517c\u8077)\uff1a\u20ac5,000\/\u5e74<\/li>\n<li><strong>\u7e3d\u8a08<\/strong> \u2248 \u20ac5,500\/\u5e74<\/li>\n<\/ul>\n<h3>\u7b2c\u4e09\u5c64\uff1a\u88dc\u6551\u61c9\u8b8a\u8a08\u756b(Remediation)<\/h3>\n<p><strong>\u7b56\u7565<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5efa\u7acb\u7a3d\u67e5\u61c9\u5c0dSOP<\/li>\n<li>\u9810\u7559\u61c9\u6025\u8cc7\u91d1(\u5efa\u8b70\u70ba\u5e74VAT\u7e73\u7d0d\u984d\u768420%)<\/li>\n<li>\u8207\u5211\u4e8b\u7a05\u52d9\u5f8b\u5e2b\u4fdd\u6301\u806f\u7e6b<\/li>\n<li>\u5fc5\u8981\u6642\u7acb\u5373\u555f\u52d5Voluntary Disclosure<\/li>\n<\/ul>\n<p><strong>\u6210\u672c<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5f8b\u5e2b\u9867\u554f\u8cbb\uff1a\u20ac2,000\/\u5e74(retainer)<\/li>\n<li>\u61c9\u6025\u8cc7\u91d1\uff1a\u8996\u898f\u6a21\u800c\u5b9a<\/li>\n<li><strong>\u7e3d\u8a08<\/strong> \u2248 \u20ac2,000+\/\u5e74<\/li>\n<\/ul>\n<p><strong>\u6295\u8cc7\u56de\u5831\u7387(ROI)<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5e74\u5ea6\u5408\u898f\u6210\u672c\uff1a\u20ac15,500-\u20ac19,500<\/li>\n<li>\u4e00\u6b21\u91cd\u5927\u7a3d\u67e5\u6210\u672c\uff1a\u20ac50,000-\u20ac200,000<\/li>\n<li><strong>\u907f\u514d\u7a3d\u67e5\u5373\u56de\u672c3-13\u500d<\/strong><\/li>\n<\/ul>\n<p><strong>\u6700\u7d42\u5efa\u8b70<\/strong>\uff1a<br \/>\nVAT\u5408\u898f\u4e0d\u662f\u300c\u6210\u672c\u4e2d\u5fc3\u300d,\u800c\u662f<strong>\u98a8\u96aa\u7ba1\u7406\u6295\u8cc7<\/strong>\u3002\u5be7\u53ef\u6bcf\u5e74\u6295\u5165\u20ac20,000\u7dad\u6301\u5408\u898f,\u4e5f\u4e0d\u8981\u5192\u20ac200,000+\u5211\u4e8b\u98a8\u96aa\u7684\u8ced\u6ce8\u3002\u5c08\u696d\u7684\u4e8b\u4ea4\u7d66\u5c08\u696d\u7684\u4eba,\u53f0\u7063\u8ce3\u5bb6\u61c9\u5c08\u6ce8\u6838\u5fc3\u696d\u52d9(\u7522\u54c1\u958b\u767c\u3001\u5e02\u5834\u62d3\u5c55),\u5c07VAT\u7ba1\u7406\u59d4\u8a17\u53ef\u9760\u7684Fiscal Representative\u8207\u6703\u8a08\u5e2b,\u9019\u624d\u662f\u9577\u671f\u6210\u529f\u4e4b\u9053\u3002<\/p>\n<hr \/>\n<h2>\u5e38\u898b\u554f\u984cFAQ<\/h2>\n<h3>Q1: VAT\u7533\u5831\u53ef\u4ee5\u5ef6\u9072\u55ce?\u5ef6\u9072\u6703\u6709\u4ec0\u9ebc\u5f8c\u679c?<\/h3>\n<p>\u5404\u570b\u898f\u5b9a\u4e0d\u540c,\u4f46<strong>\u666e\u904d\u4e0d\u63a5\u53d7\u5ef6\u9072<\/strong>\u3002\u5fb7\u570b\u5141\u8a31\u7533\u8acb\u5ef6\u671f(Fristverl\u00e4ngerung),\u4f46\u9700\u5728\u622a\u6b62\u65e5\u524d\u63d0\u51fa\u4e14\u8aaa\u660e\u5408\u7406\u7406\u7531(\u5982\u6703\u8a08\u5e2b\u751f\u75c5)\u3002\u6cd5\u570b\/\u7fa9\u5927\u5229\u5e7e\u4e4e\u4e0d\u6279\u51c6\u5ef6\u671f\u3002\u5f8c\u679c:(1)\u6eef\u7d0d\u91d1\u20ac25-\u20ac150\/\u6b21(2)\u5229\u606f0.4%-0.5%\/\u6708(3)\u89f8\u767c\u7a3d\u67e5\u98a8\u96aa\u8a55\u4f30(4)\u591a\u6b21\u5ef6\u9072\u53ef\u80fd\u66ab\u505cVAT\u865f\u3002\u5efa\u8b70:\u4f7f\u7528\u6703\u8a08\u8edf\u9ad4\u8a2d\u5b9a\u63d0\u524d\u63d0\u9192(\u622a\u6b62\u65e5\u524d7\u5929),\u78ba\u4fdd\u6e96\u6642\u7533\u5831\u3002\u82e5\u78ba\u5be6\u7121\u6cd5\u6e96\u6642,\u7acb\u5373\u806f\u7e6bFiscal Representative\u7533\u8acb\u5ef6\u671f\u6216\u5148\u63d0\u4ea4\u521d\u6b65\u7533\u5831(\u5f8c\u7e8c\u4fee\u6b63)\u3002<\/p>\n<h3>Q2: \u6211\u5df2\u7d93\u7533\u5831\u4e26\u7e73\u7d0dVAT,\u5f8c\u4f86\u767c\u73fe\u7b97\u932f\u4e86\u600e\u9ebc\u8fa6?<\/h3>\n<p>\u9700\u63d0\u4ea4<strong>\u4fee\u6b63\u7533\u5831\u8868<\/strong>(Corrected VAT Return)\u3002\u6d41\u7a0b:(1)\u91cd\u65b0\u8a08\u7b97\u6b63\u78ba\u91d1\u984d(2)\u586b\u5beb\u4fee\u6b63\u7533\u5831\u8868,\u8a3b\u660e\u539f\u7533\u5831\u671f\u9593\u8207\u4fee\u6b63\u539f\u56e0(3)\u82e5\u591a\u7e73:\u7533\u8acb\u9000\u7a05(Refund),\u901a\u5e383-6\u500b\u6708\u9000\u56de(4)\u82e5\u5c11\u7e73:\u88dc\u7e73\u5dee\u984d+\u5229\u606f(\u5f9e\u539f\u61c9\u7e73\u65e5\u8d77\u7b97)\u3002\u6ce8\u610f:\u4fee\u6b63\u7533\u5831\u6709\u6642\u6548\u9650\u5236(\u5fb7\u570b4\u5e74\u3001\u6cd5\u570b3\u5e74),\u8d85\u904e\u6642\u6548\u7121\u6cd5\u9000\u7a05\u4f46\u4ecd\u9700\u88dc\u7a05\u3002\u5efa\u8b70:\u82e5\u767c\u73fe\u932f\u8aa4\u7acb\u5373\u4fee\u6b63,\u62d6\u5ef6\u53ef\u80fd\u88ab\u8a8d\u5b9a\u70ba\u300c\u6545\u610f\u300d\u800c\u52a0\u91cd\u7f70\u6b3e\u3002<\/p>\n<h3>Q3: \u7a3d\u67e5\u901a\u77e5\u51fd\u8981\u6c42\u63d0\u4f9b\u300c\u6240\u6709\u9280\u884c\u5c0d\u5e33\u55ae\u300d,\u6211\u4e00\u5b9a\u8981\u7d66\u55ce?<\/h3>\n<p><strong>\u662f\u7684,\u5fc5\u9808\u63d0\u4f9b<\/strong>\u3002\u5fb7\u570b\u7a05\u6cd5\u7b2c200\u689d\u8ce6\u4e88\u7a05\u52d9\u6a5f\u95dc\u300c\u8cc7\u8a0a\u8abf\u53d6\u6b0a\u300d(Auskunftsrecht),\u7d0d\u7a05\u4eba\u6709\u7fa9\u52d9\u63d0\u4f9b\u6240\u6709\u8207\u7a05\u52d9\u76f8\u95dc\u8cc7\u6599,\u5305\u62ec\u9280\u884c\u5c0d\u5e33\u55ae\u3002\u62d2\u7d55\u63d0\u4f9b\u5f8c\u679c:(1)\u20ac5,000-\u20ac25,000\u5f37\u5236\u7f70\u6b3e(Zwangsgeld)(2)\u7a05\u52d9\u6a5f\u95dc\u53ef\u76f4\u63a5\u5411\u9280\u884c\u8abf\u53d6(3)\u89f8\u767c\u300c\u63a8\u4f30\u8ab2\u7a05\u300d(Sch\u00e4tzung),\u6309\u4e0d\u5229\u63a8\u4f30\u8a08\u7b97(4)\u53ef\u80fd\u6d89\u5acc\u59a8\u7919\u516c\u52d9(\u5211\u4e8b\u8cac\u4efb)\u3002\u5408\u6cd5\u4fdd\u8b77:\u50c5\u9700\u63d0\u4f9b\u300c\u696d\u52d9\u76f8\u95dc\u300d\u5e33\u6236,\u500b\u4eba\u751f\u6d3b\u5e33\u6236\u53ef\u62d2\u7d55(\u9700\u8b49\u660e\u78ba\u5be6\u5206\u958b)\u3002\u5efa\u8b70:\u59d4\u8a17\u5f8b\u5e2b\u5be9\u67e5\u901a\u77e5\u51fd\u8981\u6c42\u7bc4\u570d,\u50c5\u63d0\u4f9b\u5fc5\u8981\u8cc7\u6599\u4e26\u8a3b\u660e\u300c\u50c5\u9650\u7a05\u52d9\u7528\u9014\u300d\u3002<\/p>\n<h3>Q4: \u6211\u5728Amazon\u4f7f\u7528FBA,\u8ca8\u7269\u5728\u5fb7\u570b\/\u6cd5\u570b\/\u7fa9\u5927\u5229\u5009\u5eab,\u9700\u8981\u5728\u4e09\u570b\u90fd\u8a3b\u518aVAT\u55ce?<\/h3>\n<p><strong>\u8996\u92b7\u552e\u6a21\u5f0f\u800c\u5b9a<\/strong>:(1)\u82e5\u4f7f\u7528<strong>Pan-European FBA<\/strong>(Amazon\u81ea\u52d5\u5206\u914d\u5eab\u5b58\u81f37\u570b):\u5fc5\u9808\u5728\u6240\u67097\u570b\u8a3b\u518aVAT(2)\u82e5\u4f7f\u7528<strong>\u55ae\u570bFBA<\/strong>(\u50c5\u5fb7\u570b\u5009\u5eab),\u4f46\u92b7\u552e\u81f3\u6cd5\u570b\/\u7fa9\u5927\u5229:\u9054\u5230<strong>\u9060\u8ddd\u92b7\u552e\u9580\u6abb<\/strong>(\u20ac10,000)\u524d\u7121\u9700\u8a3b\u518a,\u8d85\u904e\u5f8c\u9700\u8a3b\u518a(3)\u82e5\u4f7f\u7528<strong>CEE FBA<\/strong>(\u6377\u514b\u5009\u5eab),\u92b7\u552e\u81f3\u5fb7\u570b:\u9700\u5728\u6377\u514b\u8207\u5fb7\u570b\u90fd\u8a3b\u518a\u3002\u7c21\u5316\u65b9\u6848:\u4f7f\u7528<strong>OSS<\/strong>(One-Stop-Shop),\u50c5\u5728\u4e00\u570b\u8a3b\u518a\u7533\u5831\u6240\u6709\u8de8\u5883B2C\u92b7\u552e(\u4f46\u672c\u5730\u92b7\u552e\u4ecd\u9700\u7576\u5730VAT\u865f)\u3002\u5efa\u8b70:\u5728\u555f\u7528Pan-European\u524d\u8aee\u8a62Fiscal Representative,\u8a55\u4f307\u570b\u8a3b\u518a\u6210\u672c(\u20ac10,000-\u20ac20,000\/\u5e74) vs OSS(\u20ac2,000-\u20ac5,000\/\u5e74)\u3002<\/p>\n<h3>Q5: Voluntary Disclosure(\u81ea\u9996)\u6709\u6642\u9593\u9650\u5236\u55ce?\u4ec0\u9ebc\u6642\u5019\u63d0\u51fa\u6700\u6709\u6548?<\/h3>\n<p><strong>\u6709\u6642\u9593\u9650\u5236<\/strong>,\u5404\u570b\u4e0d\u540c:(1)<strong>\u5fb7\u570b<\/strong>:\u7a05\u52d9\u6a5f\u95dc\u300c\u555f\u52d5\u7a3d\u67e5\u300d(\u767c\u51faPr\u00fcfungsanordnung)\u524d\u6709\u6548,\u6536\u5230\u901a\u77e5\u51fd\u5f8c\u63d0\u51fa\u7121\u6548(2)<strong>\u6cd5\u570b<\/strong>:\u7a05\u52d9\u6a5f\u95dc\u300c\u767c\u73fe\u300d(d\u00e9couverte)\u524d\u6709\u6548,\u5be6\u52d9\u4e0a\u6536\u5230\u4efb\u4f55\u7a05\u52d9\u6a5f\u95dc\u4f86\u51fd\u5373\u7b97\u767c\u73fe(3)<strong>\u7fa9\u5927\u5229<\/strong>:\u7a05\u52d9\u6a5f\u95dc\u300c\u901a\u77e5\u300d(notifica)\u524d\u6709\u6548\u3002<strong>\u6700\u4f73\u6642\u6a5f<\/strong>:\u767c\u73fe\u932f\u8aa4\u5f8c<strong>\u7acb\u5373<\/strong>(1-2\u9031\u5167)\u63d0\u51fa,\u62d6\u5ef6\u98a8\u96aa:(1)\u53ef\u80fd\u671f\u9593\u5167\u6536\u5230\u7a3d\u67e5\u901a\u77e5(2)\u9003\u7a05\u91d1\u984d\u6301\u7e8c\u7d2f\u7a4d(\u5229\u606f\u589e\u52a0)(3)\u932f\u904e\u5211\u4e8b\u8c41\u514d\u9580\u6abb(\u5982\u5fb7\u570b\u20ac25,000)\u3002\u5be6\u52d9\u5efa\u8b70:\u6bcf\u5b63\u9032\u884c\u5167\u90e8VAT\u5be9\u8a08,\u767c\u73fe\u554f\u984c\u7acb\u5373\u8a55\u4f30\u662f\u5426\u81ea\u9996,\u4e0d\u8981\u7b49\u5230\u300c\u7d2f\u7a4d\u5920\u591a\u518d\u4e00\u8d77\u8655\u7406\u300d\u3002<\/p>\n<h3>Q6: \u5982\u679c\u6211\u5df2\u7d93\u6536\u5230\u7a3d\u67e5\u901a\u77e5,\u9084\u6709\u88dc\u6551\u8fa6\u6cd5\u55ce?<\/h3>\n<p>\u6536\u5230\u7a3d\u67e5\u901a\u77e5\u5f8c<strong>\u7121\u6cd5\u4f7f\u7528\u81ea\u9996<\/strong>(Voluntary Disclosure),\u4f46\u4ecd\u6709\u88dc\u6551\u7b56\u7565:(1)<strong>\u4e3b\u52d5\u914d\u5408<\/strong>:\u7a4d\u6975\u63d0\u4f9b\u8cc7\u6599,\u5c55\u73fe\u8aa0\u610f,\u53ef\u80fd\u6e1b\u8f15\u7f70\u6b3e(\u5f9e40%\u964d\u81f320%)(2)<strong>\u8058\u8acb\u5c08\u696d\u5f8b\u5e2b<\/strong>:\u5c08\u696d\u61c9\u5c0d\u53ef\u907f\u514d\u64f4\u5927\u640d\u5931(\u5982\u907f\u514d\u5211\u4e8b\u8abf\u67e5)(3)<strong>\u722d\u53d6\u548c\u89e3<\/strong>:\u82e5\u91d1\u984d\u4e0d\u5927(&lt;\u20ac50,000),\u53ef\u8207\u7a05\u52d9\u6a5f\u95dc\u5354\u5546\u5206\u671f\u7e73\u7d0d\u3001\u6e1b\u514d\u90e8\u5206\u7f70\u6b3e(4)<strong>\u63d0\u51fa\u7570\u8b70<\/strong>:\u82e5\u8a8d\u70ba\u7a3d\u67e5\u6709\u8aa4,\u572830\u65e5\u5167\u63d0\u51faEinspruch(\u7570\u8b70),\u722d\u53d6\u884c\u653f\u5fa9\u8b70\u6a5f\u6703\u3002<strong>\u6700\u91cd\u8981<\/strong>:\u4e0d\u8981\u9003\u907f\u6216\u62d6\u5ef6,\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc\u5c0d\u300c\u914d\u5408\u614b\u5ea6\u300d\u975e\u5e38\u770b\u91cd,\u7a4d\u6975\u61c9\u5c0d\u53ef\u5927\u5e45\u964d\u4f4e\u640d\u5931\u3002<\/p>\n<h3>Q7: \u6211\u8a72\u9078\u64c7OSS\u9084\u662f\u5728\u6bcf\u500b\u570b\u5bb6\u5206\u5225\u8a3b\u518aVAT?<\/h3>\n<p><strong>\u9078\u64c7\u4f9d\u64da<\/strong>:\u71df\u904b\u6a21\u5f0f\u8207\u92b7\u552e\u898f\u6a21:(1)<strong>\u9078OSS<\/strong>(One-Stop-Shop)\u689d\u4ef6:\u50c5B2C\u8de8\u5883\u92b7\u552e\u3001\u7121\u672c\u5730\u5009\u5eab\u3001\u5e74\u92b7\u552e\u984d&lt;\u20ac500,000\u3002\u512a\u9ede:\u50c5\u4e00\u570b\u8a3b\u518a\u3001\u4e00\u6b21\u7533\u5831\u3001\u6210\u672c\u4f4e(\u20ac2,000-\u20ac5,000\/\u5e74)\u3002\u9650\u5236:\u7121\u6cd5\u62b5\u6263\u9032\u9805VAT\u3001\u4e0d\u9069\u7528\u672c\u5730\u92b7\u552e(\u5982FBA)(2)<strong>\u9078\u591a\u570b\u8a3b\u518a<\/strong>\u689d\u4ef6:\u4f7f\u7528FBA\u3001\u672c\u5730\u92b7\u552e\u984d\u9ad8\u3001\u9700\u62b5\u6263Input VAT\u3002\u512a\u9ede:\u53ef\u5b8c\u6574\u62b5\u6263\u3001\u9069\u7528\u6240\u6709\u4ea4\u6613\u3002\u7f3a\u9ede:\u6210\u672c\u9ad8(\u20ac2,000-\u20ac3,000\/\u570b\/\u5e74,5\u570b\u9700\u20ac10,000-\u20ac15,000)\u3002<strong>\u6df7\u5408\u7b56\u7565<\/strong>:\u672c\u5730\u92b7\u552e\u7528\u7576\u5730VAT\u865f(\u53ef\u62b5\u6263),\u8de8\u5883\u92b7\u552e\u7528OSS(\u7c21\u5316\u7533\u5831),\u5169\u8005\u4e26\u884c\u3002\u5efa\u8b70:\u5e74\u92b7\u552e\u984d&lt;\u20ac200,000\u9078OSS,&gt;\u20ac500,000\u9078\u591a\u570b\u8a3b\u518a,\u20ac200,000-\u20ac500,000\u4f9d\u7522\u54c1\u5229\u6f64\u7387\u6c7a\u5b9a(\u9ad8\u5229\u6f64\u9078OSS,\u4f4e\u5229\u6f64\u9078\u591a\u570b\u8a3b\u518a\u4ee5\u62b5\u6263\u6210\u672c)\u3002<\/p>\n<h3>Q8: \u807d\u8aaa\u53ef\u4ee5\u6295\u4fdd\u300cVAT\u5408\u898f\u4fdd\u96aa\u300d,\u503c\u5f97\u8cb7\u55ce?<\/h3>\n<p><strong>VAT\u5408\u898f\u4fdd\u96aa<\/strong>\u5728\u5fb7\u570b\/\u8377\u862d\/\u82f1\u570b\u53ef\u6295\u4fdd,\u627f\u4fdd\u7bc4\u570d:(1)\u56e0\u7533\u5831\u932f\u8aa4\u5c0e\u81f4\u7684\u88dc\u7a05\u8207\u7f70\u6b3e(2)\u7a3d\u67e5\u61c9\u5c0d\u7684\u5f8b\u5e2b\u8cbb(3)\u5211\u4e8b\u8a34\u8a1f\u7684\u6cd5\u5f8b\u8cbb\u7528\u3002<strong>\u4fdd\u8cbb<\/strong>:\u5e74\u71df\u696d\u984d\u76840.3%-0.8%,\u5982\u20ac500,000\u71df\u696d\u984d\u9700\u20ac1,500-\u20ac4,000\/\u5e74\u3002<strong>\u7406\u8ce0\u4e0a\u9650<\/strong>:\u20ac500,000-\u20ac2,000,000\u3002<strong>\u662f\u5426\u503c\u5f97<\/strong>:(1)<strong>\u503c\u5f97<\/strong>:\u82e5\u5e74\u71df\u696d\u984d&gt;\u20ac500,000\u3001\u4f7f\u7528Pan-European FBA\u3001\u7121\u5c08\u8077\u7a05\u52d9\u4eba\u54e1,\u4fdd\u96aa\u53ef\u6709\u6548\u964d\u4f4e\u98a8\u96aa(2)<strong>\u4e0d\u503c\u5f97<\/strong>:\u82e5\u5e74\u71df\u696d\u984d&lt;\u20ac100,000\u3001\u50c5\u55ae\u570b\u92b7\u552e\u3001\u5df2\u59d4\u8a17Big Four\u4ee3\u7406,\u4fdd\u96aa\u6210\u672c&gt;\u98a8\u96aa\u3002\u5be6\u52d9\u5efa\u8b70:\u8207Fiscal Representative\u5546\u8a0e,\u90e8\u5206\u4ee3\u7406\u6a5f\u69cb\u5df2\u5167\u542b\u4fdd\u96aa(\u7121\u9700\u984d\u5916\u8cfc\u8cb7),\u55ae\u7368\u8cfc\u8cb7\u9700\u6bd4\u8f03\u6027\u50f9\u6bd4\u3002<strong>\u6ce8\u610f\u514d\u8cac\u689d\u6b3e<\/strong>:\u6545\u610f\u9003\u7a05\u4e0d\u8ce0\u3001\u672a\u9075\u5faa\u5c08\u696d\u5efa\u8b70\u4e0d\u8ce0,\u9700\u4ed4\u7d30\u95b1\u8b80\u689d\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,\u78ba\u4fdd\u8cc7\u8a0a\u6e96\u78ba\u6027:<\/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\u7b2c273\u689d\u898f\u5b9a\u8a18\u9304\u4fdd\u5b58\u7fa9\u52d9\u3001\u7b2c250-252\u689d\u898f\u5b9a\u7533\u5831\u6642\u7a0b\u3001\u7b2c206-208\u689d\u898f\u5b9a\u7e73\u7d0d\u6642\u7a0b\u3002<\/li>\n<li><strong>\u5fb7\u570b\u7a05\u6cd5(Abgabenordnung, AO)<\/strong><br \/>\n<a href=\"https:\/\/www.gesetze-im-internet.de\/ao_1977\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gesetze-im-internet.de\/ao_1977\/<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\n\u7b2c200\u689d\u8cc7\u8a0a\u8abf\u53d6\u6b0a\u3001\u7b2c235\u689d\u5229\u606f\u8a08\u7b97\u3001\u7b2c238\u689d\u7f70\u6b3e\u898f\u5b9a\u3001\u7b2c371\u689d\u81ea\u9996(Selbstanzeige)\u898f\u5b9a\u3002<\/li>\n<li><strong>\u5fb7\u570bELSTER\u7cfb\u7d71\u5b98\u7db2<\/strong><br \/>\n<a href=\"https:\/\/www.elster.de\" target=\"_blank\" rel=\"noopener\">https:\/\/www.elster.de<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\n\u5b98\u65b9\u7533\u5831\u7cfb\u7d71\u4f7f\u7528\u6307\u5357\u3001\u8b49\u66f8\u7533\u8acb\u6d41\u7a0b\u3001\u5e38\u898b\u554f\u984c\u89e3\u7b54\u3002<\/li>\n<li><strong>\u6cd5\u570b\u7a05\u52d9\u7e3d\u5c40(DGFiP)VAT\u6307\u5357<\/strong><br \/>\n<a href=\"https:\/\/www.impots.gouv.fr\" target=\"_blank\" rel=\"noopener\">https:\/\/www.impots.gouv.fr<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\nCA3\u7533\u5831\u8868\u586b\u5beb\u8aaa\u660e\u3001Edi-VAT\u7cfb\u7d71\u64cd\u4f5c\u624b\u518a\u3001Voluntary Disclosure\u7a0b\u5e8f\u3002<\/li>\n<li><strong>\u7fa9\u5927\u5229\u7a05\u52d9\u5c40(Agenzia delle Entrate)\u96fb\u5b50\u767c\u7968\u7cfb\u7d71<\/strong><br \/>\n<a href=\"https:\/\/www.agenziaentrate.gov.it\" target=\"_blank\" rel=\"noopener\">https:\/\/www.agenziaentrate.gov.it<\/a>{:target=&#8221;_blank&#8221; rel=&#8221;noopener&#8221;}<br \/>\nSDI\u7cfb\u7d71\u8a3b\u518a\u6307\u5357\u3001FatturaPA\u683c\u5f0f\u898f\u7bc4\u3001\u7f70\u6b3e\u8a08\u7b97\u8aaa\u660e\u3002<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"<p>\u70ba\u4ec0\u9ebc\u6b50\u76dfVAT\u5be6\u52d9\u64cd\u4f5c\u5982\u6b64\u8907\u96dc\uff1f\u53f0\u7063\u8ce3\u5bb6\u9762\u81e8\u7684\u56db\u5927\u6311\u6230 \u5c0d\u65bc\u5728Amazon\u3001eBay\u7b49\u5e73\u53f0\u92b7\u552e\u7684\u53f0\u7063\u8ce3\u5bb6\u8207\u5de5 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