{"id":19830,"date":"2026-01-16T18:33:55","date_gmt":"2026-01-16T10:33:55","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19830"},"modified":"2026-01-16T18:33:55","modified_gmt":"2026-01-16T10:33:55","slug":"taiwan-oem-odm-factory-eu-vat-responsibility-guide-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/taiwan-oem-odm-factory-eu-vat-responsibility-guide-2026\/","title":{"rendered":"\u53ea\u505a\u4ee3\u5de5\u6216\u8cbc\u724c\uff0c\u4e5f\u9700\u8981\u6b50\u76dfVAT\u55ce\uff1f\u53f0\u7063\u5de5\u5ee0\u8207\u4ee3\u5de5\u5ee0\u7684VAT\u8cac\u4efb\u5b8c\u6574\u89e3\u6790\uff082026\uff09"},"content":{"rendered":"<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19836\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-oem-odm-factory-eu-vat-responsibility-feature-2026.png\" alt=\"\u53f0\u7063\u4ee3\u5de5\u5ee0\u8207\u8cbc\u724c\u5de5\u5ee0\u6b50\u76dfVAT\u8cac\u4efb\u5224\u5b9a\u6307\u5357\u5c01\u9762\uff0c\u986f\u793aB2B\u51fa\u53e3\u3001\u8de8\u5883\u92b7\u552e\u7b49\u60c5\u5883\u4e0b\u7684VAT\u8cac\u4efb\u6b78\u5c6c\u82072026\u6700\u65b0\u898f\u5b9a\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-oem-odm-factory-eu-vat-responsibility-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-oem-odm-factory-eu-vat-responsibility-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-oem-odm-factory-eu-vat-responsibility-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-oem-odm-factory-eu-vat-responsibility-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-oem-odm-factory-eu-vat-responsibility-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2><\/h2>\n<h2>\u53f0\u7063\u4ee3\u5de5\u5ee0\u662f\u5426\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff1f\u6838\u5fc3\u7b54\u6848<\/h2>\n<p><strong>\u591a\u6578\u60c5\u6cc1\u4e0b\u4e0d\u9700\u8981\uff0c\u4f46\u67093\u7a2e\u4f8b\u5916\u60c5\u6cc1\u5fc5\u9808\u8a3b\u518a\u3002<\/strong><\/p>\n<p>\u53f0\u7063\u4ee3\u5de5\u5ee0\u82e5\u50c5\u9032\u884cB2B\u51fa\u53e3(\u5c07\u8ca8\u7269\u8ce3\u7d66\u6b50\u76df\u8cb7\u5bb6\uff0c\u7531\u8cb7\u5bb6\u8ca0\u8cac\u9032\u53e3\u8207\u92b7\u552e)\uff0c\u901a\u5e38<strong>\u4e0d\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT<\/strong>\u3002\u56e0\u70ba\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>\uff0cVAT\u8cac\u4efb\u7531\u300c\u5728\u6b50\u76df\u5883\u5167\u9032\u884c\u61c9\u7a05\u4ea4\u6613\u7684\u4f01\u696d\u300d\u627f\u64d4\uff0c\u800c\u7d14B2B\u51fa\u53e3\u7684\u53f0\u7063\u5de5\u5ee0\u4e26\u672a\u5728\u6b50\u76df\u5883\u5167\u7522\u751f\u92b7\u552e\u884c\u70ba\u3002<\/p>\n<p>\u4f46\u82e5\u5de5\u5ee0\u6d89\u53ca\u4ee5\u4e0b3\u7a2e\u60c5\u5883\uff0c\u5c31\u5fc5\u9808\u8a3b\u518aVAT\uff1a(1)\u4f7f\u7528\u6b50\u76df\u5009\u5132(\u5982FBA) (2)\u76f4\u63a5\u5c0d\u6b50\u76df\u6d88\u8cbb\u8005\u92b7\u552e(B2C\u8de8\u5883) (3)\u4ee5\u81ea\u6709\u54c1\u724c\u6216\u8cbc\u724c\u65b9\u5f0f\u5728\u6b50\u76df\u92b7\u552e\u4e14\u8d85\u904e\u9580\u6abb\u3002\u9019\u4e9b\u60c5\u6cc1\u4e0b\uff0c\u5de5\u5ee0\u88ab\u8996\u70ba\u300c\u5be6\u969b\u8ce3\u5bb6\u300d\u6216\u300c\u9032\u53e3\u5546\u300d\uff0c\u9700\u627f\u64d4VAT\u5408\u898f\u8cac\u4efb\u3002\u63a5\u4e0b\u4f86\u5c07\u8a73\u7d30\u8aaa\u660e\u5224\u5b9a\u908f\u8f2f\u8207\u5be6\u52d9\u98a8\u96aa\u3002<\/p>\n<hr \/>\n<h2>\u70ba\u4ec0\u9ebc\u4ee3\u5de5\u5ee0\u6703\u9047\u5230VAT\u554f\u984c\uff1f<\/h2>\n<p>\u8a31\u591a\u53f0\u7063\u4ee3\u5de5\u5ee0(OEM)\u8207\u8cbc\u724c\u5de5\u5ee0(ODM)\u8a8d\u70ba\u300c\u6211\u53ea\u8ca0\u8cac\u751f\u7522\uff0c\u4e0d\u8ca0\u8cac\u92b7\u552e\u300d\uff0c\u56e0\u6b64\u4e0d\u9700\u8981\u8655\u7406\u6b50\u76df\u7a05\u52d9\u3002\u9019\u500b\u89c0\u5ff5\u5728\u50b3\u7d71B2B\u51fa\u53e3\u6a21\u5f0f\u4e0b\u662f\u6b63\u78ba\u7684\uff0c\u4f46\u96a8\u8457\u8de8\u5883\u96fb\u5546\u8208\u8d77\u8207Amazon FBA\u7b49\u7269\u6d41\u6a21\u5f0f\u666e\u53ca\uff0c<strong>\u5de5\u5ee0\u8207\u8ce3\u5bb6\u7684\u89d2\u8272\u754c\u7dda\u9010\u6f38\u6a21\u7cca<\/strong>\u3002<\/p>\n<p>\u6839\u64da\u6b50\u76df2021\u5e74\u63a8\u51fa\u7684<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/vat-e-commerce_en\" target=\"_blank\" rel=\"noopener\">VAT e-commerce package<\/a>\uff0c\u82e5\u5de5\u5ee0\u6d89\u53ca\u300c\u5728\u6b50\u76df\u5883\u5167\u5132\u5b58\u8ca8\u7269\u300d\u6216\u300c\u76f4\u63a5\u5c0d\u6b50\u76df\u6d88\u8cbb\u8005\u92b7\u552e\u300d\uff0c\u5c31\u6703\u88ab\u6b50\u76df\u7a05\u52d9\u6a5f\u95dc\u8996\u70ba\u61c9\u7a05\u4e3b\u9ad4\uff0c\u9700\u627f\u64d4VAT\u8a3b\u518a\u8207\u7533\u5831\u8cac\u4efb\u3002\u9019\u8207\u50b3\u7d71\u300c\u8cb7\u5bb6\u8ca0\u8cac\u9032\u53e3VAT\u300d\u7684\u6a21\u5f0f\u5b8c\u5168\u4e0d\u540c\u3002<\/p>\n<p>\u53f0\u7063\u5de5\u5ee0\u5e38\u9047\u5230\u76843\u7a2eVAT\u722d\u8b70\u60c5\u5883\uff1a<\/p>\n<ol>\n<li><strong>\u5ba2\u6236\u8981\u6c42\u4f7f\u7528FBA\u5009\u5132<\/strong>\uff1a\u5de5\u5ee0\u5c07\u8ca8\u7269\u76f4\u63a5\u904b\u81f3Amazon\u6b50\u6d32\u5009\uff0c\u5ba2\u6236\u5728\u5e73\u53f0\u92b7\u552e<\/li>\n<li><strong>\u4ee3\u5ba2\u6236\u8655\u7406\u8de8\u5883\u92b7\u552e<\/strong>\uff1a\u5de5\u5ee0\u5354\u52a9\u5ba2\u6236\u5728Amazon\/eBay\u958b\u5e97\uff0c\u4ee5\u5de5\u5ee0\u540d\u7fa9\u51fa\u8ca8<\/li>\n<li><strong>\u8cbc\u724c\u5f8c\u4ee5\u81ea\u6709\u54c1\u724c\u92b7\u552e<\/strong>\uff1a\u5de5\u5ee0\u4e0d\u53ea\u4ee3\u5de5\uff0c\u9084\u53c3\u8207\u6b50\u76df\u5e02\u5834\u92b7\u552e\u5206\u6f64<\/li>\n<\/ol>\n<p>\u9019\u4e9b\u60c5\u5883\u4e0b\uff0c\u5de5\u5ee0\u53ef\u80fd\u88ab\u8a8d\u5b9a\u70ba\u300c\u9032\u53e3\u5546\u300d\u300c\u8ce3\u5bb6\u300d\u6216\u300cVAT\u7d0d\u7a05\u7fa9\u52d9\u4eba\u300d\uff0c\u9700\u8981\u91d0\u6e05\u8cac\u4efb\u6b78\u5c6c\u3002<\/p>\n<hr \/>\n<h2>\u4ee3\u5de5\u5ee0VAT\u8cac\u4efb\u5224\u5b9a\uff1a3\u5927\u6838\u5fc3\u60c5\u5883<\/h2>\n<h3>\u60c5\u58831\uff1a\u7d14B2B\u51fa\u53e3(\u4e0d\u9700\u8981\u8a3b\u518aVAT)<\/h3>\n<p><strong>\u5b9a\u7fa9<\/strong>\uff1a\u53f0\u7063\u5de5\u5ee0\u5c07\u8ca8\u7269\u8ce3\u7d66\u6b50\u76df\u4f01\u696d\u8cb7\u5bb6(B2B)\uff0c\u7531\u8cb7\u5bb6\u8ca0\u8cac\u9032\u53e3\u6e05\u95dc\u3001VAT\u7e73\u7d0d\u8207\u5f8c\u7e8c\u92b7\u552e\u3002<\/p>\n<p><strong>VAT\u8cac\u4efb<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5de5\u5ee0\uff1a\u7121\u9700\u8a3b\u518a\u6b50\u76dfVAT<\/li>\n<li>\u8cb7\u5bb6\uff1a\u8ca0\u8cac\u9032\u53e3VAT\u3001\u5f8c\u7e8c\u92b7\u552eVAT\u7533\u5831<\/li>\n<\/ul>\n<p><strong>\u95dc\u9375\u689d\u4ef6<\/strong>\uff1a<\/p>\n<ul>\n<li>\u8ca8\u7269\u6240\u6709\u6b0a\u5728\u51fa\u53e3\u524d\u5df2\u8f49\u79fb\u7d66\u8cb7\u5bb6(FOB\/CIF\u7b49\u8cbf\u6613\u689d\u6b3e)<\/li>\n<li>\u8cb7\u5bb6\u63d0\u4f9b\u6709\u6548\u6b50\u76dfVAT\u7a05\u865f(EORI\u865f\u78bc)<\/li>\n<li>\u5de5\u5ee0\u50c5\u958b\u7acb\u5546\u696d\u767c\u7968(Commercial Invoice)\uff0c\u4e0d\u6d89\u53ca\u6b50\u76df\u5883\u5167\u4ea4\u6613<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u64cd\u4f5c<\/strong>\uff1a<\/p>\n<ol>\n<li>\u78ba\u8a8d\u8cb7\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f(\u53ef\u900f\u904e<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">VIES\u7cfb\u7d71<\/a>\u9a57\u8b49)<\/li>\n<li>\u5546\u696d\u767c\u7968\u8a3b\u660e\u300cVAT\u7531\u8cb7\u5bb6\u81ea\u884c\u8655\u7406\u300d(VAT to be accounted for by buyer)<\/li>\n<li>\u4fdd\u7559\u5b8c\u6574\u51fa\u53e3\u5831\u95dc\u6587\u4ef6\u8207\u8cb7\u5bb6VAT\u7a05\u865f\u8b49\u660e<\/li>\n<\/ol>\n<blockquote><p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>\uff1a\u82e5\u8cb7\u5bb6\u7121\u6cd5\u63d0\u4f9bVAT\u7a05\u865f\uff0c\u53ef\u80fd\u662f\u500b\u4eba\u8cb7\u5bb6\u6216\u672a\u8a3b\u518a\u4f01\u696d\uff0c\u5efa\u8b70\u6539\u7528DDP(Delivered Duty Paid)\u689d\u6b3e\uff0c\u7531\u7269\u6d41\u5546\u4ee3\u7e73\u9032\u53e3VAT\uff0c\u907f\u514d\u6e05\u95dc\u554f\u984c\u3002<\/p><\/blockquote>\n<hr \/>\n<h3>\u57162: \u4ee3\u5de5\u5ee0VAT\u8cac\u4efb\u5224\u5b9a\u6d41\u7a0b\u5716<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19839\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-oem-odm-factory-vat-decision-flowchart-2026.png\" alt=\"\u53f0\u7063\u4ee3\u5de5\u5ee0\u6b50\u76dfVAT\u8cac\u4efb\u5224\u5b9a\u6d41\u7a0b\u5716\uff0c\u986f\u793aB2B\u51fa\u53e3\u3001FBA\u5009\u5132\u3001B2C\u92b7\u552e\u7b493\u5927\u6838\u5fc3\u60c5\u5883\u7684VAT\u8a3b\u518a\u8981\u6c42\u6c7a\u7b56\u908f\u8f2f\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-oem-odm-factory-vat-decision-flowchart-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-oem-odm-factory-vat-decision-flowchart-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-oem-odm-factory-vat-decision-flowchart-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-oem-odm-factory-vat-decision-flowchart-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/taiwan-oem-odm-factory-vat-decision-flowchart-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<hr \/>\n<h3>\u60c5\u58832\uff1a\u4f7f\u7528\u6b50\u76df\u5009\u5132(\u5fc5\u9808\u8a3b\u518aVAT)<\/h3>\n<p><strong>\u5b9a\u7fa9<\/strong>\uff1a\u5de5\u5ee0\u5c07\u8ca8\u7269\u904b\u81f3\u6b50\u76df\u5009\u5eab(\u5982Amazon FBA\u3001\u7b2c\u4e09\u65b9\u6d77\u5916\u5009)\u5132\u5b58\uff0c\u518d\u7531\u5009\u5eab\u767c\u8ca8\u7d66\u8cb7\u5bb6\u6216\u6d88\u8cbb\u8005\u3002<\/p>\n<p><strong>VAT\u8cac\u4efb<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5de5\u5ee0\uff1a\u5fc5\u9808\u8a3b\u518a\u5009\u5132\u570bVAT\uff0c\u627f\u64d4\u9032\u53e3VAT\u8207\u5f8c\u7e8c\u92b7\u552eVAT<\/li>\n<li>\u82e5\u8ca8\u7269\u5728\u591a\u570b\u5009\u5132\uff0c\u9700\u5728\u6bcf\u500b\u5009\u5132\u570b\u8a3b\u518aVAT<\/li>\n<\/ul>\n<p><strong>\u95dc\u9375\u98a8\u96aa<\/strong>\uff1a<\/p>\n<ul>\n<li>\u8ca8\u7269\u5165\u5883\u6b50\u76df\u6642\u7522\u751f\u9032\u53e3VAT(\u901a\u5e38\u70ba\u8ca8\u503c\u768419-27%)<\/li>\n<li>\u5009\u5132\u884c\u70ba\u88ab\u8996\u70ba\u300c\u5728\u6b50\u76df\u5883\u5167\u6301\u6709\u8ca8\u7269\u300d\uff0c\u89f8\u767cVAT\u8a3b\u518a\u7fa9\u52d9<\/li>\n<li>Amazon\u7b49\u5e73\u53f0\u8981\u6c42\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5426\u5247\u66ab\u505c\u92b7\u552e\u6216\u6263\u6b3e\u4ee3\u7e73<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u64cd\u4f5c<\/strong>\uff1a<\/p>\n<ol>\n<li>\u5728\u8ca8\u7269\u5165\u5883\u524d\u5b8c\u6210VAT\u8a3b\u518a(\u5efa\u8b70\u63d0\u524d2-3\u500b\u6708)<\/li>\n<li>\u4f7f\u7528IOSS\u5236\u5ea6(\u82e5\u8ca8\u503c\u2264\u20ac150)\u7c21\u5316\u9032\u53e3VAT\u7e73\u7d0d<\/li>\n<li>\u82e5\u4f7f\u7528Amazon FBA\uff0c\u53ef\u900f\u904eAmazon VAT Services\u4ee3\u7406\u7533\u5831<\/li>\n<\/ol>\n<p>\u6839\u64da<a href=\"https:\/\/www.bundesfinanzministerium.de\/Web\/EN\/Issues\/Taxation\/VAT\/vat.html\" target=\"_blank\" rel=\"noopener\">\u5fb7\u570b\u806f\u90a6\u8ca1\u653f\u90e8<\/a>\u898f\u5b9a\uff0c\u6240\u6709\u5728\u5fb7\u570b\u5009\u5132\u8ca8\u7269\u7684\u975e\u6b50\u76df\u4f01\u696d\uff0c\u5fc5\u9808\u5728\u8ca8\u7269\u5165\u5883\u524d\u53d6\u5f97\u5fb7\u570bVAT\u7a05\u865f\uff0c\u4e26\u59d4\u8a17\u5fb7\u570b\u672c\u5730\u7a05\u52d9\u4ee3\u7406\u4eba(Fiscal Representative)\u8655\u7406\u7533\u5831\u3002<\/p>\n<blockquote><p>\u26a0\ufe0f <strong>\u91cd\u8981\u63d0\u9192<\/strong>\uff1a\u82e5\u5de5\u5ee0\u672a\u8a3b\u518aVAT\u5c31\u5c07\u8ca8\u7269\u904b\u81f3FBA\u5009\u5eab\uff0cAmazon\u53ef\u80fd\u6263\u6b3e\u4ee3\u7e73VAT(\u7d04\u92b7\u552e\u984d\u768420%)\uff0c\u4e26\u66ab\u505c\u8ce3\u5bb6\u5e33\u865f\u3002\u5efa\u8b70\u5728\u4f7f\u7528FBA\u524d\u5148\u5b8c\u6210VAT\u5408\u898f\u8a55\u4f30\u3002<\/p><\/blockquote>\n<hr \/>\n<h3>\u60c5\u58833\uff1a\u76f4\u63a5\u5c0d\u6b50\u76df\u6d88\u8cbb\u8005\u92b7\u552e(\u5fc5\u9808\u8a3b\u518aVAT)<\/h3>\n<p><strong>\u5b9a\u7fa9<\/strong>\uff1a\u5de5\u5ee0\u4ee5\u81ea\u6709\u54c1\u724c\u6216\u8cbc\u724c\u65b9\u5f0f\uff0c\u76f4\u63a5\u5728Amazon\/eBay\/\u7368\u7acb\u7ad9\u92b7\u552e\u7d66\u6b50\u76df\u6d88\u8cbb\u8005(B2C)\u3002<\/p>\n<p><strong>VAT\u8cac\u4efb<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5de5\u5ee0\uff1a\u5fc5\u9808\u8a3b\u518aVAT\uff0c\u4e26\u4f9d\u92b7\u552e\u570b\u7a05\u7387\u7e73\u7d0d\u92b7\u552eVAT<\/li>\n<li>\u82e5\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000(\u5168\u6b50\u76df\u5408\u8a08)\uff0c\u5fc5\u9808\u5728\u92b7\u552e\u570b\u8a3b\u518aVAT\u6216\u4f7f\u7528OSS\u7c21\u5316\u7533\u5831<\/li>\n<\/ul>\n<p><strong>\u95dc\u9375\u689d\u4ef6<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5de5\u5ee0\u70ba\u5be6\u969b\u8ce3\u5bb6(\u958b\u7acb\u767c\u7968\u7d66\u6d88\u8cbb\u8005)<\/li>\n<li>\u8ca8\u7269\u5f9e\u53f0\u7063\u6216\u6b50\u76df\u5009\u5eab\u76f4\u63a5\u767c\u7d66\u6d88\u8cbb\u8005<\/li>\n<li>\u92b7\u552e\u984d\u8d85\u904eDistance Selling\u9580\u6abb(\u20ac10,000)<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u64cd\u4f5c<\/strong>\uff1a<\/p>\n<ol>\n<li>\u8a55\u4f30\u662f\u5426\u4f7f\u7528OSS(\u4e00\u7ad9\u5f0f\u5546\u5e97)\u6216\u5728\u5404\u570b\u5206\u5225\u8a3b\u518a<\/li>\n<li>\u78ba\u8a8d\u92b7\u552e\u5546\u54c1\u7684\u7a05\u7387(\u6a19\u6e96\u7a05\u738719-27%\u6216\u964d\u4f4e\u7a05\u7387)<\/li>\n<li>\u5b9a\u671f\u7533\u5831VAT(\u5b63\u5ea6\u6216\u6708\u5ea6\uff0c\u8996\u92b7\u552e\u984d\u800c\u5b9a)<\/li>\n<\/ol>\n<p>\u82e5\u5de5\u5ee0\u9078\u64c7OSS\u5236\u5ea6\uff0c\u53ef\u5728\u4e00\u500b\u6b50\u76df\u6210\u54e1\u570b(\u5982\u611b\u723e\u862d\u3001\u8377\u862d)\u8a3b\u518aVAT\u7a05\u865f\uff0c\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u6b50\u76df27\u570b\u7684\u92b7\u552eVAT\uff0c\u7121\u9700\u5728\u6bcf\u500b\u92b7\u552e\u570b\u5206\u5225\u8a3b\u518a\u3002\u8a73\u7d30\u8aaa\u660e\u8acb\u53c3\u8003<a href=\"https:\/\/greenoo.tw\/zh\/taiwan-seller-factory-eu-vat-registration-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u53f0\u7063\u8ce3\u5bb6\u8207\u5916\u8cbf\u5de5\u5ee0\u662f\u5426\u4e00\u5b9a\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff1f\u5b8c\u6574\u5224\u65b7\u6307\u5357\uff082026\uff09<\/a>\u3002<\/p>\n<hr \/>\n<h2>\u4ee3\u5de5\u5ee0\u5e38\u898bVAT\u8aa4\u5340\u8207\u5408\u898f\u7d05\u7dda<\/h2>\n<h3>\u8aa4\u53401\uff1a\u300c\u6211\u53ea\u8ca0\u8cac\u751f\u7522\uff0cVAT\u662f\u5ba2\u6236\u7684\u4e8b\u300d<\/h3>\n<p><strong>\u771f\u76f8<\/strong>\uff1a\u82e5\u5de5\u5ee0\u6d89\u53ca\u6b50\u76df\u5009\u5132\u6216\u76f4\u63a5\u92b7\u552e\uff0c\u5c31\u662fVAT\u7d0d\u7a05\u7fa9\u52d9\u4eba\uff0c\u7121\u6cd5\u5c07\u8cac\u4efb\u63a8\u7d66\u5ba2\u6236\u3002<\/p>\n<p><strong>\u98a8\u96aa<\/strong>\uff1a<\/p>\n<ul>\n<li>\u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73VAT+\u7f70\u6b3e(\u53ef\u9054\u92b7\u552e\u984d20%)<\/li>\n<li>Amazon\u7b49\u5e73\u53f0\u4e0b\u67b6\u6216\u6263\u6b3e<\/li>\n<li>\u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc<\/li>\n<\/ul>\n<h3>\u8aa4\u53402\uff1a\u300c\u8cbc\u724c\u53ea\u662f\u4ee3\u5de5\uff0c\u4e0d\u7b97\u81ea\u5df1\u92b7\u552e\u300d<\/h3>\n<p><strong>\u771f\u76f8<\/strong>\uff1a\u82e5\u5de5\u5ee0\u4ee5\u81ea\u6709\u54c1\u724c\u6216\u8cbc\u724c\u65b9\u5f0f\u5728\u6b50\u76df\u92b7\u552e\uff0c\u4e14\u53c3\u8207\u92b7\u552e\u5206\u6f64\u6216\u5b9a\u50f9\u6c7a\u7b56\uff0c\u6703\u88ab\u8996\u70ba\u300c\u5be6\u969b\u8ce3\u5bb6\u300d\uff0c\u9700\u627f\u64d4VAT\u8cac\u4efb\u3002<\/p>\n<p><strong>\u5224\u5b9a\u6a19\u6e96<\/strong>\uff1a<\/p>\n<ul>\n<li>\u8ab0\u958b\u7acb\u767c\u7968\u7d66\u6d88\u8cbb\u8005\uff1f(\u82e5\u70ba\u5de5\u5ee0\uff0c\u5247\u5de5\u5ee0\u70ba\u8ce3\u5bb6)<\/li>\n<li>\u8ab0\u6c7a\u5b9a\u92b7\u552e\u50f9\u683c\u8207\u4fc3\u92b7\u7b56\u7565\uff1f(\u82e5\u70ba\u5de5\u5ee0\uff0c\u5247\u5de5\u5ee0\u70ba\u8ce3\u5bb6)<\/li>\n<li>\u8ab0\u627f\u64d4\u5eab\u5b58\u8207\u92b7\u552e\u98a8\u96aa\uff1f(\u82e5\u70ba\u5de5\u5ee0\uff0c\u5247\u5de5\u5ee0\u70ba\u8ce3\u5bb6)<\/li>\n<\/ul>\n<h3>\u8aa4\u53403\uff1a\u300c\u5c0f\u984d\u92b7\u552e\u4e0d\u9700\u8981\u8a3b\u518aVAT\u300d<\/h3>\n<p><strong>\u771f\u76f8<\/strong>\uff1aDistance Selling\u9580\u6abb\u70ba\u20ac10,000(\u5168\u6b50\u76df\u5408\u8a08)\uff0c\u8d85\u904e\u5373\u9700\u8a3b\u518a\u3002\u4e14\u90e8\u5206\u5e73\u53f0(\u5982Amazon)\u5f37\u5236\u8981\u6c42\u63d0\u4f9bVAT\u7a05\u865f\uff0c\u7121\u8ad6\u92b7\u552e\u984d\u5927\u5c0f\u3002<\/p>\n<p><strong>\u5408\u898f\u7d05\u7dda<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\u5fc5\u9808\u8a3b\u518aVAT<\/li>\n<li>\u4f7f\u7528FBA\u5009\u5132\u5fc5\u9808\u8a3b\u518aVAT(\u7121\u92b7\u552e\u984d\u9580\u6abb)<\/li>\n<li>Amazon\u8ce3\u5bb6\u5fc5\u9808\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f(2024\u5e74\u8d77\u5f37\u5236\u9a57\u8b49)<\/li>\n<\/ul>\n<h2><\/h2>\n<h2><\/h2>\n<h2>\u4ee3\u5de5\u5ee0VAT\u5408\u898f\u7b56\u7565\u5efa\u8b70<\/h2>\n<p>\u82e5\u53f0\u7063\u4ee3\u5de5\u5ee0\u78ba\u5be6\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff0c\u5efa\u8b70\u63a1\u53d6\u4ee5\u4e0b\u7b56\u7565\uff1a<\/p>\n<ol>\n<li><strong>\u512a\u5148\u9078\u64c7OSS\u5236\u5ea6<\/strong>\uff1a\u82e5\u92b7\u552e\u591a\u570b\uff0c\u4f7f\u7528OSS\u53ef\u5728\u4e00\u570b\u8a3b\u518a\u3001\u7d71\u4e00\u7533\u5831\uff0c\u964d\u4f4e\u5408\u898f\u6210\u672c<\/li>\n<li><strong>\u59d4\u8a17\u5c08\u696d\u7a05\u52d9\u4ee3\u7406<\/strong>\uff1a\u5fb7\u570b\u3001\u6cd5\u570b\u7b49\u570b\u5bb6\u5f37\u5236\u8981\u6c42\u975e\u6b50\u76df\u4f01\u696d\u59d4\u8a17\u672c\u5730Fiscal Representative<\/li>\n<li><strong>\u63d0\u524d\u898f\u5283\u8a3b\u518a\u6642\u7a0b<\/strong>\uff1aVAT\u8a3b\u518a\u97004-12\u9031\uff0c\u5efa\u8b70\u5728\u8ca8\u7269\u5165\u5883\u6216\u92b7\u552e\u524d3\u500b\u6708\u5b8c\u6210<\/li>\n<li><strong>\u4fdd\u7559\u5b8c\u6574\u4ea4\u6613\u8b49\u660e<\/strong>\uff1a\u5305\u542b\u5546\u696d\u767c\u7968\u3001\u51fa\u53e3\u5831\u95dc\u55ae\u3001\u8cb7\u5bb6VAT\u7a05\u865f\u3001\u7269\u6d41\u8ffd\u8e64\u8a18\u9304<\/li>\n<li><strong>\u5b9a\u671f\u6aa2\u8996\u7a05\u52d9\u8cac\u4efb<\/strong>\uff1a\u82e5\u696d\u52d9\u6a21\u5f0f\u6539\u8b8a(\u5982\u5f9eB2B\u8f49B2C\u3001\u65b0\u589eFBA\u5009\u5132)\uff0c\u9700\u91cd\u65b0\u8a55\u4f30VAT\u8cac\u4efb<\/li>\n<\/ol>\n<p>\u95dc\u65bc\u6b50\u76dfVAT\u7684\u89d2\u8272\u8207\u6cd5\u5f8b\u8cac\u4efb\u8a73\u7d30\u8aaa\u660e\uff0c\u8acb\u53c3\u8003<a href=\"https:\/\/greenoo.tw\/zh\/eu-vat-roles-legal-responsibilities-seller-factory-platform-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u7684\u89d2\u8272\u8207\u6cd5\u5f8b\u8cac\u4efb\uff1a\u8ce3\u5bb6\u3001\u5de5\u5ee0\u3001\u5e73\u53f0\u8ab0\u8981\u8ca0\u8cac\uff1f<\/a>\u3002<\/p>\n<hr \/>\n<h2>\u7e3d\u7d50<\/h2>\n<p>\u53f0\u7063\u4ee3\u5de5\u5ee0\u8207\u8cbc\u724c\u5de5\u5ee0\u662f\u5426\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff0c\u53d6\u6c7a\u65bc3\u5927\u6838\u5fc3\u689d\u4ef6\uff1a<\/p>\n<ul>\n<li><strong>\u7d14B2B\u51fa\u53e3<\/strong>\uff1a\u4e0d\u9700\u8981\u8a3b\u518aVAT(\u8cb7\u5bb6\u8ca0\u8cac)<\/li>\n<li><strong>\u4f7f\u7528\u6b50\u76df\u5009\u5132(FBA\/\u6d77\u5916\u5009)<\/strong>\uff1a\u5fc5\u9808\u8a3b\u518aVAT<\/li>\n<li><strong>\u76f4\u63a5\u5c0d\u6b50\u76df\u6d88\u8cbb\u8005\u92b7\u552e(B2C)<\/strong>\uff1a\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\u5fc5\u9808\u8a3b\u518aVAT<\/li>\n<\/ul>\n<p>\u5de5\u5ee0\u9700\u7279\u5225\u6ce8\u610f\u300c\u5be6\u969b\u8ce3\u5bb6\u300d\u8eab\u4efd\u5224\u5b9a\uff0c\u82e5\u6d89\u53ca\u92b7\u552e\u5b9a\u50f9\u3001\u54c1\u724c\u7d93\u71df\u6216\u53c3\u8207\u5206\u6f64\uff0c\u53ef\u80fd\u88ab\u8996\u70baVAT\u7d0d\u7a05\u7fa9\u52d9\u4eba\u3002\u5efa\u8b70\u5728\u696d\u52d9\u6a21\u5f0f\u78ba\u5b9a\u524d\uff0c\u9032\u884c\u5b8c\u6574\u7684\u7a05\u52d9\u5408\u898f\u8a55\u4f30\uff0c\u907f\u514d\u7a05\u52d9\u7a3d\u67e5\u98a8\u96aa\u8207\u7f70\u6b3e\u3002<\/p>\n<p>\u82e5\u5c0d\u6b50\u76dfVAT\u7a05\u52d9\u5408\u898f\u4ecd\u6709\u7591\u554f\uff0c\u6b61\u8fce\u53c3\u8003<a href=\"https:\/\/greenoo.tw\/zh\/\" target=\"_blank\" rel=\"noopener\">\u7da0\u5708\u5708\u5b98\u7db2<\/a>\u7684\u5c08\u696d\u9867\u554f\u670d\u52d9\u3002<\/p>\n<hr \/>\n<h2>\u5e38\u898b\u554f\u984cFAQ<\/h2>\n<h3>Q1: \u4ec0\u9ebc\u60c5\u6cc1\u4e0b\u4ee3\u5de5\u5ee0\u4e0d\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff1f<\/h3>\n<p>\u82e5\u5de5\u5ee0\u50c5\u9032\u884cB2B\u51fa\u53e3(\u5c07\u8ca8\u7269\u8ce3\u7d66\u6b50\u76df\u4f01\u696d\u8cb7\u5bb6\uff0c\u7531\u8cb7\u5bb6\u8ca0\u8cac\u9032\u53e3\u8207\u92b7\u552e)\uff0c\u4e14\u8cb7\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5de5\u5ee0\u901a\u5e38\u4e0d\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\u3002\u56e0\u70baVAT\u8cac\u4efb\u7531\u8cb7\u5bb6\u627f\u64d4\u3002<\/p>\n<h3>Q2: \u4f7f\u7528Amazon FBA\u4e00\u5b9a\u8981\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u662f\u7684\u3002\u53ea\u8981\u5c07\u8ca8\u7269\u904b\u81f3\u6b50\u76df\u5009\u5eab(\u5305\u542bAmazon FBA)\u5132\u5b58\uff0c\u5c31\u5fc5\u9808\u5728\u5009\u5132\u570b\u8a3b\u518aVAT\uff0c\u7121\u8ad6\u92b7\u552e\u984d\u5927\u5c0f\u3002Amazon\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5426\u5247\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u6216\u6263\u6b3e\u4ee3\u7e73\u3002<\/p>\n<h3>Q3: \u8cbc\u724c\u5de5\u5ee0(ODM)\u9700\u8981\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u8996\u60c5\u6cc1\u800c\u5b9a\u3002\u82e5\u5de5\u5ee0\u50c5\u8ca0\u8cac\u751f\u7522\uff0c\u7531\u5ba2\u6236\u8ca0\u8cac\u92b7\u552e\u8207\u54c1\u724c\u7d93\u71df\uff0c\u5247\u4e0d\u9700\u8981\u8a3b\u518a\u3002\u4f46\u82e5\u5de5\u5ee0\u53c3\u8207\u92b7\u552e\u5b9a\u50f9\u3001\u54c1\u724c\u7d93\u71df\u6216\u5206\u6f64\uff0c\u6703\u88ab\u8996\u70ba\u300c\u5be6\u969b\u8ce3\u5bb6\u300d\uff0c\u9700\u627f\u64d4VAT\u8cac\u4efb\u3002<\/p>\n<h3>Q4: \u4ee3\u5de5\u5ee0\u6c92\u6709\u8a3b\u518aVAT\u6703\u600e\u6a23\uff1f<\/h3>\n<p>\u98a8\u96aa\u5305\u62ec\uff1a(1)Amazon\u7b49\u5e73\u53f0\u4e0b\u67b6\u6216\u6263\u6b3e\u4ee3\u7e73VAT(\u7d04\u92b7\u552e\u984d20%) (2)\u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73VAT+\u7f70\u6b3e(\u53ef\u9054\u92b7\u552e\u984d20%) (3)\u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc (4)\u5211\u4e8b\u8cac\u4efb(\u56b4\u91cd\u9003\u7a05) (5)\u5f71\u97ff\u5f8c\u7e8c\u6b50\u76df\u696d\u52d9\u62d3\u5c55\u3002<\/p>\n<h3>Q5: B2B\u51fa\u53e3\u9700\u8981\u63d0\u4f9b\u4ec0\u9ebc\u6587\u4ef6\u8b49\u660e\uff1f<\/h3>\n<p>\u9700\u8981\u4fdd\u7559\uff1a(1)\u8cb7\u5bb6\u6709\u6548VAT\u7a05\u865f(\u53ef\u900f\u904eVIES\u9a57\u8b49) (2)\u5546\u696d\u767c\u7968(\u8a3b\u660eVAT\u7531\u8cb7\u5bb6\u8655\u7406) (3)\u51fa\u53e3\u5831\u95dc\u55ae (4)\u7269\u6d41\u8ffd\u8e64\u8a18\u9304 (5)\u8cb7\u5bb6VAT\u7a05\u865f\u8b49\u660e\u6587\u4ef6\u3002\u9019\u4e9b\u6587\u4ef6\u7528\u65bc\u8b49\u660e\u4ea4\u6613\u70baB2B\u6027\u8cea\uff0c\u907f\u514d\u7a05\u52d9\u722d\u8b70\u3002<\/p>\n<h3>Q6: OSS\u548cIOSS\u5c0d\u4ee3\u5de5\u5ee0\u6709\u4ec0\u9ebc\u5dee\u5225\uff1f<\/h3>\n<p>OSS\u9069\u7528\u65bc\u6b50\u76df\u5883\u5167\u8de8\u5883B2C\u92b7\u552e(\u5de5\u5ee0\u5df2\u5728\u6b50\u76df\u5009\u5132)\uff0cIOSS\u9069\u7528\u65bc\u5f9e\u53f0\u7063\u76f4\u63a5\u9032\u53e3\u4f4e\u50f9\u503c\u8ca8\u7269(\u2264\u20ac150)\u7684B2C\u92b7\u552e\u3002\u82e5\u5de5\u5ee0\u4f7f\u7528FBA\uff0c\u61c9\u9078\u64c7OSS\uff1b\u82e5\u5f9e\u53f0\u7063\u76f4\u5bc4\u6d88\u8cbb\u8005\uff0c\u53ef\u8003\u616eIOSS\u3002<\/p>\n<h3>Q7: \u4ee3\u5de5\u5ee0VAT\u8a3b\u518a\u8981\u82b1\u591a\u5c11\u9322\uff1f<\/h3>\n<p>\u8cbb\u7528\u5305\u62ec\uff1a(1)\u7a05\u52d9\u4ee3\u7406\u8cbb\u7d04\u20ac800-2,000\/\u5e74(\u5fb7\u570b\u3001\u6cd5\u570b\u7b49\u570b\u5f37\u5236\u59d4\u8a17) (2)VAT\u7533\u5831\u8cbb\u7d04\u20ac200-500\/\u6b21 (3)\u8a3b\u518a\u898f\u8cbb(\u90e8\u5206\u570b\u5bb6\u514d\u8cbb\uff0c\u90e8\u5206\u6536\u53d6\u20ac50-200)\u3002\u82e5\u9078\u64c7OSS\uff0c\u53ef\u964d\u4f4e\u591a\u570b\u8a3b\u518a\u6210\u672c\u3002<\/p>\n<h3>Q8: \u5982\u4f55\u5224\u65b7\u5de5\u5ee0\u662f\u5426\u70ba\u300c\u5be6\u969b\u8ce3\u5bb6\u300d\uff1f<\/h3>\n<p>\u95dc\u9375\u5224\u65b7\u6a19\u6e96\uff1a(1)\u8ab0\u958b\u7acb\u767c\u7968\u7d66\u6d88\u8cbb\u8005\uff1f (2)\u8ab0\u6c7a\u5b9a\u92b7\u552e\u50f9\u683c\u8207\u4fc3\u92b7\u7b56\u7565\uff1f (3)\u8ab0\u627f\u64d4\u5eab\u5b58\u8207\u92b7\u552e\u98a8\u96aa\uff1f (4)\u8ab0\u64c1\u6709\u54c1\u724c\u5546\u6a19\u6b0a\uff1f\u82e5\u4ee5\u4e0a\u7b54\u6848\u70ba\u300c\u5de5\u5ee0\u300d\uff0c\u5247\u5de5\u5ee0\u70ba\u5be6\u969b\u8ce3\u5bb6\uff0c\u9700\u627f\u64d4VAT\u8cac\u4efb\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\u4ee4(EU VAT Directive 2006\/112\/EC)<\/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><br \/>\n\u6b50\u76df\u5b98\u65b9\u6cd5\u5f8b\u8cc7\u6599\u5eab\uff0c\u63d0\u4f9bVAT\u6307\u4ee4\u5b8c\u6574\u689d\u6587\u30012021 e-commerce package\u4fee\u8a02\u5167\u5bb9\u8207\u5404\u6210\u54e1\u570b\u5be6\u65bd\u7d30\u5247\uff0c\u660e\u78ba\u898f\u7bc4VAT\u7d0d\u7a05\u7fa9\u52d9\u4eba\u5224\u5b9a\u6a19\u6e96\u3002<\/li>\n<li><strong>\u5fb7\u570b\u806f\u90a6\u8ca1\u653f\u90e8(Bundesministerium der Finanzen)<\/strong><br \/>\n<a href=\"https:\/\/www.bundesfinanzministerium.de\/Web\/EN\/Issues\/Taxation\/VAT\/vat.html\" target=\"_blank\" rel=\"noopener\">https:\/\/www.bundesfinanzministerium.de\/Web\/EN\/Issues\/Taxation\/VAT\/vat.html<\/a><br \/>\n\u5fb7\u570b\u5b98\u65b9\u7a05\u52d9\u6a5f\u95dc\uff0c\u63d0\u4f9b\u5fb7\u570bVAT\u8a3b\u518a\u7a0b\u5e8f\u3001Fiscal Representative\u8981\u6c42\u3001\u5009\u5132VAT\u898f\u5b9a\u8207B2B\/B2C\u4ea4\u6613\u5224\u5b9a\u6307\u5357\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703VAT\u8cc7\u8a0a\u4ea4\u63db\u7cfb\u7d71(VIES)<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/vies\/<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9VAT\u7a05\u865f\u9a57\u8b49\u7cfb\u7d71\uff0c\u53ef\u67e5\u8a62\u6b50\u76df27\u570b\u4f01\u696dVAT\u7a05\u865f\u6709\u6548\u6027\uff0c\u7528\u65bcB2B\u4ea4\u6613\u9a57\u8b49\u8207Reverse Charge\u9069\u7528\u6027\u78ba\u8a8d\u3002<\/li>\n<\/ol>\n<hr \/>\n<h2>\u5ef6\u4f38\u95b1\u8b80<\/h2>\n<p>\u60f3\u66f4\u6df1\u5165\u4e86\u89e3\u6b50\u76dfVAT\u7a05\u52d9\u5408\u898f\uff1f\u63a8\u85a6\u60a8\u95b1\u8b80\uff1a<\/p>\n<ul>\n<li><a href=\"https:\/\/greenoo.tw\/zh\/taiwan-seller-factory-eu-vat-registration-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u53f0\u7063\u8ce3\u5bb6\u8207\u5916\u8cbf\u5de5\u5ee0\u662f\u5426\u4e00\u5b9a\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff1f\u5b8c\u6574\u5224\u65b7\u6307\u5357\uff082026\uff09<\/a><\/li>\n<li><a href=\"https:\/\/greenoo.tw\/zh\/eu-vat-system-import-warehouse-cross-border-sales-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u5236\u5ea6\u5b8c\u6574\u89e3\u6790\uff1a\u9032\u53e3\u3001\u5009\u5132\u3001\u8de8\u5883\u92b7\u552e\u5982\u4f55\u5224\u5b9a\uff1f<\/a><\/li>\n<li><a href=\"https:\/\/greenoo.tw\/zh\/eu-vat-roles-legal-responsibilities-seller-factory-platform-complete-guide-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u7684\u89d2\u8272\u8207\u6cd5\u5f8b\u8cac\u4efb\uff1a\u8ce3\u5bb6\u3001\u5de5\u5ee0\u3001\u5e73\u53f0\u8ab0\u8981\u8ca0\u8cac\uff1f<\/a><\/li>\n<li><a href=\"https:\/\/greenoo.tw\/zh\/eu-vat-practical-guide-filing-audit-penalty-risk-remedy-2026\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVAT\u5be6\u52d9\u5168\u6307\u5357\uff1a\u7533\u5831\u3001\u7a3d\u67e5\u3001\u88dc\u7a05\u8207\u98a8\u96aa\u88dc\u6551<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u53f0\u7063\u4ee3\u5de5\u5ee0\u662f\u5426\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff1f\u6838\u5fc3\u7b54\u6848 \u591a\u6578\u60c5\u6cc1\u4e0b\u4e0d\u9700\u8981\uff0c\u4f46\u67093\u7a2e\u4f8b\u5916\u60c5\u6cc1\u5fc5\u9808\u8a3b\u518a\u3002 \u53f0\u7063\u4ee3\u5de5\u5ee0\u82e5\u50c5\u9032\u884cB [&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 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[44],"tags":[],"class_list":["post-19830","post","type-post","status-publish","format-standard","hentry","category-44"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19830"}],"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=19830"}],"version-history":[{"count":1,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19830\/revisions"}],"predecessor-version":[{"id":19840,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/19830\/revisions\/19840"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/media?parent=19830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/categories?post=19830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/tags?post=19830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}