{"id":19947,"date":"2026-01-23T20:04:24","date_gmt":"2026-01-23T12:04:24","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19947"},"modified":"2026-01-23T20:04:24","modified_gmt":"2026-01-23T12:04:24","slug":"eu-vat-customs-clearance-import-ioss-guide-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/eu-vat-customs-clearance-import-ioss-guide-2026\/","title":{"rendered":"\u6b50\u76dfVAT\u662f\u5426\u5f71\u97ff\u6e05\u95dc\uff1f\u9032\u53e3\u5546\u54c1\u901a\u95dc\u6d41\u7a0b\u8207\u7a05\u52d9\u5408\u898f\u5b8c\u6574\u6307\u5357\uff082026\uff09"},"content":{"rendered":"<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19948\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-customs-clearance-import-ioss-guide-feature-2026.png\" alt=\"\u6b50\u76dfVAT\u6e05\u95dc\u5b8c\u6574\u6307\u5357\u5c01\u9762\uff0c\u986f\u793a\u9032\u53e3\u5546\u54c1\u901a\u95dc\u6d41\u7a0b\u8207IOSS\u7a05\u52d9\u5408\u898f\u8981\u6c42\uff0c2026\u6700\u65b0\u898f\u5b9a\uff0c\u5c08\u696d\u7269\u6d41\u914d\u8272\u8a2d\u8a08\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-customs-clearance-import-ioss-guide-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-customs-clearance-import-ioss-guide-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-customs-clearance-import-ioss-guide-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-customs-clearance-import-ioss-guide-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-customs-clearance-import-ioss-guide-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2>\u6b50\u76dfVAT\u76f4\u63a5\u5f71\u97ff\u6e05\u95dc\u901f\u5ea6\u8207\u6210\u672c<\/h2>\n<p>**\u662f\u7684\uff0c\u6b50\u76dfVAT\u986f\u8457\u5f71\u97ff\u9032\u53e3\u6e05\u95dc\u6d41\u7a0b\u3002**\u4e3b\u8981\u5f71\u97ff\u5305\u62ec\uff1a(1)\u672a\u6b63\u78ba\u7e73\u7d0d\u9032\u53e3VAT\u6703\u5c0e\u81f4\u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc (2)\u7f3a\u5c11IOSS\u7a05\u865f\u6703\u7522\u751f\u984d\u5916\u6e05\u95dc\u8cbb\u7528\u8207\u5ef6\u8aa4 (3)VAT\u7533\u5831\u932f\u8aa4\u53ef\u80fd\u89f8\u767c\u6d77\u95dc\u7a3d\u67e5 (4)B2C\u4f4e\u50f9\u503c\u8ca8\u7269(\u2264\u20ac150)\u82e5\u672a\u4f7f\u7528IOSS\uff0c\u6536\u4ef6\u4eba\u9700\u5728\u6e05\u95dc\u6642\u88dc\u7e73VAT\u3002\u6839\u64da<a href=\"https:\/\/taxation-customs.ec.europa.eu\/customs-4_en\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u6d77\u95dc\u806f\u76df\u898f\u5b9a<\/a>\uff0c\u6240\u6709\u9032\u53e3\u5546\u54c1\u5fc5\u9808\u5728\u901a\u95dc\u6642\u5b8c\u6210VAT\u7a05\u52d9\u8655\u7406\uff0c\u5426\u5247\u7121\u6cd5\u653e\u884c\u3002<\/p>\n<p>\u53f0\u7063\u8de8\u5883\u96fb\u5546\u8ce3\u5bb6\u6700\u5e38\u9047\u5230\u7684\u554f\u984c\u662f\uff1a\u8ca8\u7269\u5df2\u62b5\u9054\u6b50\u76df\u6e2f\u53e3\uff0c\u537b\u56e0VAT\u6587\u4ef6\u4e0d\u9f4a\u5168\u6216\u7a05\u865f\u932f\u8aa4\u800c\u88ab\u6d77\u95dc\u6263\u62bc\uff0c\u5c0e\u81f4\u5ba2\u6236\u62b1\u6028\u3001\u984d\u5916\u5009\u5132\u8cbb\u7528\uff0c\u751a\u81f3\u88abAmazon\u7b49\u5e73\u53f0\u8655\u7f70\u3002\u672c\u6587\u5c07\u5b8c\u6574\u89e3\u6790\u6b50\u76dfVAT\u5982\u4f55\u5f71\u97ff\u6e05\u95dc\uff0c\u4ee5\u53ca\u5982\u4f55\u900f\u904eIOSS\u8a3b\u518a\u6216\u6b63\u78ba\u7533\u5831\u907f\u514d\u6e05\u95dc\u5ef6\u8aa4\u3002<\/p>\n<hr \/>\n<h2>\u6b50\u76df\u9032\u53e3\u6e05\u95dc\u76843\u7a2eVAT\u8655\u7406\u65b9\u5f0f<\/h2>\n<p>\u6b50\u76df\u9032\u53e3\u5546\u54c1\u7684VAT\u8655\u7406\u65b9\u5f0f\u53d6\u6c7a\u65bc\u8ca8\u7269\u50f9\u503c\u3001\u92b7\u552e\u6a21\u5f0f\u8207\u662f\u5426\u8a3b\u518aIOSS\uff0c\u4e3b\u8981\u5206\u70ba\u4ee5\u4e0b3\u7a2e\uff1a<\/p>\n<h3>\u65b9\u5f0f1: IOSS\u6e05\u95dc\uff08\u4f4e\u50f9\u503c\u8ca8\u7269\u2264\u20ac150\uff0c\u63a8\u85a6\uff09<\/h3>\n<p><strong>\u9069\u7528\u60c5\u5883<\/strong>: \u5f9e\u6b50\u76df\u5883\u5916(\u5982\u53f0\u7063)\u92b7\u552e\u4f4e\u50f9\u503c\u5546\u54c1(\u2264\u20ac150)\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\u7684B2C\u8de8\u5883\u96fb\u5546<\/p>\n<p><strong>\u6e05\u95dc\u6d41\u7a0b<\/strong>:<\/p>\n<ol>\n<li>\u8ce3\u5bb6\u5728\u51fa\u8ca8\u524d\u8a3b\u518aIOSS\u7a05\u865f\uff0c\u4e26\u5728\u92b7\u552e\u6642\u9810\u6536VAT<\/li>\n<li>\u8ca8\u7269\u62b5\u9054\u6b50\u76df\u6d77\u95dc\u6642\uff0c\u63d0\u4f9bIOSS\u7a05\u865f\u8207\u7533\u5831\u8cc7\u6599<\/li>\n<li>\u6d77\u95dc\u78ba\u8a8dIOSS\u7a05\u865f\u6709\u6548\u5f8c\uff0c<strong>\u514d\u9664\u9032\u53e3VAT<\/strong>\uff0c\u76f4\u63a5\u653e\u884c<\/li>\n<li>\u8ce3\u5bb6\u6bcf\u6708\u900f\u904eIOSS\u7533\u5831\u8868\u7e73\u7d0d\u5df2\u6536\u53d6\u7684VAT<\/li>\n<\/ol>\n<p><strong>\u512a\u52e2<\/strong>:<\/p>\n<ul>\n<li>\u6e05\u95dc\u901f\u5ea6\u6700\u5feb(\u901a\u5e3824-48\u5c0f\u6642)<\/li>\n<li>\u7121\u984d\u5916\u6e05\u95dc\u8cbb\u7528<\/li>\n<li>\u6d88\u8cbb\u8005\u9ad4\u9a57\u6700\u4f73(\u7121\u9700\u88dc\u7e73\u7a05\u6b3e)<\/li>\n<\/ul>\n<p><strong>\u6ce8\u610f\u4e8b\u9805<\/strong>:<\/p>\n<ul>\n<li>IOSS\u50c5\u9069\u7528\u65bc\u20ac150\u4ee5\u4e0b\u5546\u54c1<\/li>\n<li>\u9700\u5728\u6bcf\u6708\u6708\u5e95\u524d\u5b8c\u6210IOSS\u7533\u5831<\/li>\n<li>\u82e5\u672a\u6b63\u78ba\u4f7f\u7528IOSS\uff0c\u8ca8\u7269\u4ecd\u6703\u88ab\u8981\u6c42\u7e73\u7d0d\u9032\u53e3VAT<\/li>\n<\/ul>\n<p>\u6839\u64da<a href=\"https:\/\/taxation-customs.ec.europa.eu\/ioss_en\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u59d4\u54e1\u6703IOSS\u6307\u5357<\/a>\uff0cIOSS\u5236\u5ea6\u81ea2021\u5e747\u67081\u65e5\u8d77\u5be6\u65bd\uff0c\u76ee\u7684\u662f\u7c21\u5316\u4f4e\u50f9\u503c\u9032\u53e3\u5546\u54c1\u7684VAT\u7e73\u7d0d\u6d41\u7a0b\uff0c\u4e26\u52a0\u901f\u6e05\u95dc\u901f\u5ea6\u3002<\/p>\n<hr \/>\n<h3>\u57162: IOSS\u6e05\u95dc\u6d41\u7a0b\u8207\u50b3\u7d71\u6e05\u95dc\u6bd4\u8f03\u5716<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19949\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/ioss-vs-traditional-vat-customs-clearance-comparison-2026.png\" alt=\"IOSS\u6e05\u95dc\u8207\u50b3\u7d71\u9032\u53e3VAT\u6e05\u95dc\u6d41\u7a0b\u5c0d\u6bd4\u5716\uff0c\u986f\u793aIOSS\u5982\u4f55\u52a0\u901f\u6e05\u95dc70%\u4e26\u964d\u4f4e\u6210\u672c\uff0c\u9069\u7528\u65bc\u4f4e\u50f9\u503c\u8ca8\u7269\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/ioss-vs-traditional-vat-customs-clearance-comparison-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/ioss-vs-traditional-vat-customs-clearance-comparison-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/ioss-vs-traditional-vat-customs-clearance-comparison-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/ioss-vs-traditional-vat-customs-clearance-comparison-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/ioss-vs-traditional-vat-customs-clearance-comparison-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<hr \/>\n<h3>\u65b9\u5f0f2: \u50b3\u7d71\u9032\u53e3VAT\u6e05\u95dc\uff08\u9ad8\u50f9\u503c\u8ca8\u7269&gt;\u20ac150\u6216\u672a\u4f7f\u7528IOSS\uff09<\/h3>\n<p><strong>\u9069\u7528\u60c5\u5883<\/strong>:<\/p>\n<ul>\n<li>\u8ca8\u7269\u50f9\u503c\u8d85\u904e\u20ac150<\/li>\n<li>\u8ce3\u5bb6\u672a\u8a3b\u518aIOSS<\/li>\n<li>B2B\u4ea4\u6613<\/li>\n<\/ul>\n<p><strong>\u6e05\u95dc\u6d41\u7a0b<\/strong>:<\/p>\n<ol>\n<li>\u8ca8\u7269\u62b5\u9054\u6b50\u76df\u6d77\u95dc\uff0c\u6d77\u95dc\u8a08\u7b97\u9032\u53e3VAT(\u8ca8\u7269\u50f9\u503c\u00d7\u76ee\u7684\u570bVAT\u7a05\u7387)<\/li>\n<li>\u6536\u4ef6\u4eba(\u6d88\u8cbb\u8005\u6216\u4f01\u696d)\u6536\u5230\u7e73\u7a05\u901a\u77e5<\/li>\n<li>\u6536\u4ef6\u4eba\u7e73\u7d0d\u9032\u53e3VAT + \u6e05\u95dc\u624b\u7e8c\u8cbb(\u901a\u5e38\u20ac10-25)<\/li>\n<li>\u6d77\u95dc\u78ba\u8a8d\u7a05\u6b3e\u5f8c\u653e\u884c\u8ca8\u7269<\/li>\n<\/ol>\n<p><strong>\u7f3a\u9ede<\/strong>:<\/p>\n<ul>\n<li>\u6e05\u95dc\u6642\u9593\u9577(5-10\u5929)<\/li>\n<li>\u6d88\u8cbb\u8005\u9700\u984d\u5916\u652f\u4ed8\u7a05\u6b3e\u8207\u624b\u7e8c\u8cbb\uff0c\u9ad4\u9a57\u4e0d\u4f73<\/li>\n<li>\u53ef\u80fd\u56e0\u6536\u4ef6\u4eba\u62d2\u7d55\u7e73\u7a05\u800c\u5c0e\u81f4\u8ca8\u7269\u9000\u904b<\/li>\n<\/ul>\n<h3>\u65b9\u5f0f3: \u5ef6\u9072\u7e73\u7d0d(Postponed VAT Accounting)<\/h3>\n<p><strong>\u9069\u7528\u60c5\u5883<\/strong>: \u5df2\u5728\u76ee\u7684\u570b\u8a3b\u518aVAT\u7684\u4f01\u696d\u9032\u53e3\u5546<\/p>\n<p><strong>\u6e05\u95dc\u6d41\u7a0b<\/strong>:<\/p>\n<ol>\n<li>\u9032\u53e3\u5546\u5728\u6e05\u95dc\u6642\u63d0\u4f9bVAT\u7a05\u865f<\/li>\n<li>\u6d77\u95dc\u66ab\u4e0d\u6536\u53d6\u9032\u53e3VAT\uff0c\u5141\u8a31\u8ca8\u7269\u653e\u884c<\/li>\n<li>\u9032\u53e3\u5546\u5728\u4e0b\u6b21VAT\u7533\u5831\u6642\u81ea\u884c\u7533\u5831\u9032\u53e3VAT\uff0c\u4e26\u53ef\u540c\u6642\u7533\u8acb\u9032\u9805\u7a05\u984d\u62b5\u6263<\/li>\n<\/ol>\n<p><strong>\u512a\u52e2<\/strong>: \u6539\u5584\u73fe\u91d1\u6d41\uff0c\u52a0\u901f\u6e05\u95dc<\/p>\n<hr \/>\n<h2>\u6e05\u95dc\u5fc5\u5099\u7684VAT\u6587\u4ef6\u8207\u8cc7\u6599<\/h2>\n<p>\u7121\u8ad6\u4f7f\u7528\u54ea\u7a2eVAT\u8655\u7406\u65b9\u5f0f\uff0c\u6e05\u95dc\u6642\u90fd\u5fc5\u9808\u63d0\u4f9b\u4ee5\u4e0b\u6587\u4ef6\uff1a<\/p>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u6587\u4ef6\u985e\u578b<\/th>\n<th>\u8aaa\u660e<\/th>\n<th>\u6ce8\u610f\u4e8b\u9805<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u5546\u696d\u767c\u7968(Commercial Invoice)<\/strong><\/td>\n<td>\u8f09\u660e\u8ca8\u7269\u50f9\u503c\u3001\u54c1\u540d\u3001\u6578\u91cf\u3001HS Code<\/td>\n<td>\u5fc5\u9808\u6e96\u78ba\u7533\u5831\u8ca8\u7269\u50f9\u503c\uff0c\u4f4e\u5831\u53ef\u80fd\u88ab\u7f70\u6b3e<\/td>\n<\/tr>\n<tr>\n<td><strong>\u88dd\u7bb1\u55ae(Packing List)<\/strong><\/td>\n<td>\u8a73\u7d30\u5217\u51fa\u6bcf\u4ef6\u8ca8\u7269\u5167\u5bb9<\/td>\n<td>\u8207\u5546\u696d\u767c\u7968\u5167\u5bb9\u5fc5\u9808\u4e00\u81f4<\/td>\n<\/tr>\n<tr>\n<td><strong>IOSS\u7a05\u865f(\u82e5\u9069\u7528)<\/strong><\/td>\n<td>12\u4f4d\u6578IOSS\u8b58\u5225\u78bc<\/td>\n<td>\u50c5\u9069\u7528\u65bc\u2264\u20ac150\u7684B2C\u8ca8\u7269<\/td>\n<\/tr>\n<tr>\n<td><strong>VAT\u7a05\u865f(\u82e5\u9069\u7528)<\/strong><\/td>\n<td>\u76ee\u7684\u570bVAT\u8a3b\u518a\u865f\u78bc<\/td>\n<td>\u7528\u65bc\u5ef6\u9072\u7e73\u7d0d\u6216B2B\u4ea4\u6613<\/td>\n<\/tr>\n<tr>\n<td><strong>\u539f\u7522\u5730\u8b49\u660e(\u82e5\u9069\u7528)<\/strong><\/td>\n<td>\u8b49\u660e\u8ca8\u7269\u7522\u5730\uff0c\u5f71\u97ff\u95dc\u7a05\u7a05\u7387<\/td>\n<td>\u53f0\u7063\u51fa\u53e3\u53ef\u80fd\u4eab\u6709\u512a\u60e0\u7a05\u7387<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<blockquote><p>\u26a0\ufe0f <strong>\u91cd\u8981\u63d0\u9192<\/strong>: \u82e5\u4f7f\u7528IOSS\u4f46\u672a\u5728\u5546\u696d\u767c\u7968\u4e0a\u6b63\u78ba\u6a19\u8a3bIOSS\u7a05\u865f\uff0c\u6d77\u95dc\u4ecd\u6703\u8981\u6c42\u6536\u4ef6\u4eba\u7e73\u7d0d\u9032\u53e3VAT\uff0c\u5c0e\u81f4\u6e05\u95dc\u5ef6\u8aa4\u8207\u5ba2\u6236\u62b1\u6028\u3002<\/p><\/blockquote>\n<hr \/>\n<h3>\u57163: \u6e05\u95dc\u6587\u4ef6\u6aa2\u6838\u8868\u8207\u5e38\u898b\u932f\u8aa4<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19950\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/customs-clearance-document-checklist-common-mistakes-2026.png\" alt=\"\u6b50\u76df\u6e05\u95dc\u6587\u4ef6\u6aa2\u6838\u8868\u8207\u53f0\u7063\u8ce3\u5bb6\u5e38\u898b\u932f\u8aa4\u5c0d\u7167\u5716\uff0c\u5305\u542bIOSS\u7a05\u865f\u3001\u5546\u696d\u767c\u7968\u7b49\u5fc5\u5099\u6587\u4ef6\u8981\u6c42\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/customs-clearance-document-checklist-common-mistakes-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/customs-clearance-document-checklist-common-mistakes-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/customs-clearance-document-checklist-common-mistakes-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/customs-clearance-document-checklist-common-mistakes-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/customs-clearance-document-checklist-common-mistakes-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<hr \/>\n<h2>VAT\u6e05\u95dc\u5ef6\u8aa4\u76844\u5927\u5e38\u898b\u539f\u56e0\u8207\u89e3\u6c7a\u65b9\u6848<\/h2>\n<p>\u53f0\u7063\u8de8\u5883\u96fb\u5546\u6700\u5e38\u9047\u5230\u7684\u6e05\u95dc\u5ef6\u8aa4\u554f\u984c\u5305\u62ec\uff1a<\/p>\n<h3>\u539f\u56e01: IOSS\u7a05\u865f\u672a\u6b63\u78ba\u4f7f\u7528<\/h3>\n<p><strong>\u554f\u984c<\/strong>: \u8ce3\u5bb6\u5df2\u8a3b\u518aIOSS\uff0c\u4f46\u672a\u5728\u5546\u696d\u767c\u7968\u4e0a\u6a19\u8a3bIOSS\u7a05\u865f\uff0c\u6216\u63d0\u4f9b\u932f\u8aa4\u7684IOSS\u865f\u78bc<\/p>\n<p><strong>\u5f8c\u679c<\/strong>: \u6d77\u95dc\u7121\u6cd5\u8b58\u5225IOSS\u7533\u5831\uff0c\u8981\u6c42\u6536\u4ef6\u4eba\u88dc\u7e73VAT+\u6e05\u95dc\u8cbb<\/p>\n<p><strong>\u89e3\u6c7a\u65b9\u6848<\/strong>:<\/p>\n<ul>\n<li>\u78ba\u4fdd\u5546\u696d\u767c\u7968\u660e\u78ba\u6a19\u8a3b&#8221;IOSS: IM1234567890&#8243;<\/li>\n<li>\u4f7f\u7528\u7269\u6d41\u5546\u63d0\u4f9b\u7684IOSS\u7533\u5831\u7cfb\u7d71<\/li>\n<li>\u5b9a\u671f\u9a57\u8b49IOSS\u7a05\u865f\u6709\u6548\u6027<\/li>\n<\/ul>\n<h3>\u539f\u56e02: \u8ca8\u7269\u50f9\u503c\u7533\u5831\u932f\u8aa4<\/h3>\n<p><strong>\u554f\u984c<\/strong>: \u70ba\u7bc0\u7701VAT\u523b\u610f\u4f4e\u5831\u8ca8\u7269\u50f9\u503c\uff0c\u6216\u7533\u5831\u50f9\u503c\u8207\u5be6\u969b\u552e\u50f9\u4e0d\u7b26<\/p>\n<p><strong>\u5f8c\u679c<\/strong>: \u6d77\u95dc\u7a3d\u67e5\u3001\u7f70\u6b3e(\u53ef\u9054\u8ca8\u7269\u50f9\u503c\u768420%)\u3001\u8ca8\u7269\u6263\u62bc<\/p>\n<p><strong>\u89e3\u6c7a\u65b9\u6848<\/strong>:<\/p>\n<ul>\n<li>\u8aa0\u5be6\u7533\u5831\u5be6\u969b\u4ea4\u6613\u50f9\u503c<\/li>\n<li>\u4fdd\u7559\u5b8c\u6574\u7684\u92b7\u552e\u7d00\u9304\u8207\u767c\u7968<\/li>\n<li>\u907f\u514d\u4f7f\u7528\u300c\u79ae\u7269\u300d\u7b49\u4e0d\u5be6\u7533\u5831<\/li>\n<\/ul>\n<h3>\u539f\u56e03: HS Code\u5206\u985e\u932f\u8aa4<\/h3>\n<p><strong>\u554f\u984c<\/strong>: \u5546\u54c1\u6d77\u95dc\u7de8\u78bc(HS Code)\u5206\u985e\u932f\u8aa4\uff0c\u5f71\u97ff\u95dc\u7a05\u8207VAT\u7a05\u7387\u8a08\u7b97<\/p>\n<p><strong>\u5f8c\u679c<\/strong>: \u6e05\u95dc\u5ef6\u8aa4\u3001\u88dc\u7e73\u7a05\u6b3e\u3001\u53ef\u80fd\u88ab\u8996\u70ba\u9003\u7a05<\/p>\n<p><strong>\u89e3\u6c7a\u65b9\u6848<\/strong>:<\/p>\n<ul>\n<li>\u4f7f\u7528<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/dds2\/taric\/taric_consultation.jsp\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfTARIC\u8cc7\u6599\u5eab<\/a>\u67e5\u8a62\u6b63\u78baHS Code<\/li>\n<li>\u59d4\u8a17\u5c08\u696d\u5831\u95dc\u884c\u5354\u52a9\u5206\u985e<\/li>\n<li>\u5b9a\u671f\u66f4\u65b0HS Code\u77e5\u8b58<\/li>\n<\/ul>\n<h3>\u539f\u56e04: VAT\u7a05\u865f\u7121\u6548\u6216\u904e\u671f<\/h3>\n<p><strong>\u554f\u984c<\/strong>: \u4f7f\u7528\u5df2\u8a3b\u92b7\u3001\u66ab\u505c\u6216\u932f\u8aa4\u7684VAT\u7a05\u865f\u9032\u884c\u6e05\u95dc<\/p>\n<p><strong>\u5f8c\u679c<\/strong>: \u7121\u6cd5\u4f7f\u7528\u5ef6\u9072\u7e73\u7d0d\uff0c\u9700\u7acb\u5373\u7e73\u7d0d\u9032\u53e3VAT<\/p>\n<p><strong>\u89e3\u6c7a\u65b9\u6848<\/strong>:<\/p>\n<ul>\n<li>\u5b9a\u671f\u900f\u904e<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">VIES\u7cfb\u7d71<\/a>\u9a57\u8b49VAT\u7a05\u865f\u6709\u6548\u6027<\/li>\n<li>\u78ba\u4fddVAT\u7533\u5831\u6309\u6642\u5b8c\u6210\uff0c\u907f\u514d\u7a05\u865f\u88ab\u66ab\u505c<\/li>\n<li>\u82e5\u8b8a\u66f4VAT\u7a05\u865f\uff0c\u7acb\u5373\u901a\u77e5\u7269\u6d41\u5546\u8207\u6d77\u95dc<\/li>\n<\/ul>\n<hr \/>\n<h2>\u4e0d\u540c\u92b7\u552e\u6a21\u5f0f\u7684\u6e05\u95dc\u7b56\u7565<\/h2>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u92b7\u552e\u6a21\u5f0f<\/th>\n<th>\u5efa\u8b70\u6e05\u95dc\u65b9\u5f0f<\/th>\n<th>\u95dc\u9375\u8981\u9ede<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Amazon FBA<\/strong><\/td>\n<td>IOSS(\u82e5\u2264\u20ac150) \u6216 \u672c\u5730VAT<\/td>\n<td>Amazon\u8981\u6c42\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5426\u5247\u53ef\u80fd\u66ab\u505c\u92b7\u552e<\/td>\n<\/tr>\n<tr>\n<td><strong>Shopify\/\u7368\u7acb\u7ad9<\/strong><\/td>\n<td>IOSS(\u63a8\u85a6)<\/td>\n<td>\u63d0\u5347\u6d88\u8cbb\u8005\u9ad4\u9a57\uff0c\u907f\u514d\u6e05\u95dc\u6642\u88dc\u7e73\u7a05\u6b3e<\/td>\n<\/tr>\n<tr>\n<td><strong>eBay\u8de8\u5883<\/strong><\/td>\n<td>IOSS\u6216\u50b3\u7d71\u6e05\u95dc<\/td>\n<td>eBay\u63d0\u4f9bIOSS\u4ee3\u7406\u670d\u52d9\uff0c\u53ef\u8003\u616e\u4f7f\u7528<\/td>\n<\/tr>\n<tr>\n<td><strong>B2B\u6279\u767c<\/strong><\/td>\n<td>\u5ef6\u9072\u7e73\u7d0d(\u9700VAT\u7a05\u865f)<\/td>\n<td>\u8cb7\u65b9\u901a\u5e38\u5df2\u6709VAT\u7a05\u865f\uff0c\u53ef\u4f7f\u7528Reverse Charge<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<blockquote><p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>: \u82e5\u540c\u6642\u7d93\u71dfB2C\u8207B2B\u696d\u52d9\uff0c\u5efa\u8b70\u5206\u5225\u4f7f\u7528IOSS\u8207\u672c\u5730VAT\u7a05\u865f\uff0c\u907f\u514d\u6e05\u95dc\u6d41\u7a0b\u6df7\u6dc6\u3002<\/p><\/blockquote>\n<hr \/>\n<h2>\u7e3d\u7d50<\/h2>\n<p>\u6b50\u76dfVAT\u986f\u8457\u5f71\u97ff\u9032\u53e3\u6e05\u95dc\u6d41\u7a0b\uff0c\u95dc\u9375\u91cd\u9ede\u5305\u62ec\uff1a<\/p>\n<ul>\n<li><strong>IOSS\u662f\u4f4e\u50f9\u503c\u8ca8\u7269(\u2264\u20ac150)\u7684\u6700\u4f73\u6e05\u95dc\u65b9\u5f0f<\/strong>\uff0c\u53ef\u514d\u9664\u9032\u53e3VAT\u4e26\u52a0\u901f\u6e05\u95dc70%<\/li>\n<li><strong>\u6e05\u95dc\u5fc5\u5099\u6587\u4ef6\u5305\u542b\u5546\u696d\u767c\u7968\u3001IOSS\u7a05\u865f(\u82e5\u9069\u7528)\u3001VAT\u7a05\u865f(\u82e5\u5df2\u8a3b\u518a)<\/strong>\uff0c\u7f3a\u4e00\u4e0d\u53ef<\/li>\n<li><strong>\u5e38\u898b\u6e05\u95dc\u5ef6\u8aa4\u539f\u56e0\u5305\u542bIOSS\u7a05\u865f\u672a\u6a19\u8a3b\u3001\u8ca8\u7269\u50f9\u503c\u4f4e\u5831\u3001HS Code\u932f\u8aa4\u3001VAT\u7a05\u865f\u7121\u6548<\/strong><\/li>\n<li><strong>\u4e0d\u540c\u92b7\u552e\u6a21\u5f0f(Amazon FBA\/Shopify\/eBay\/B2B)\u61c9\u63a1\u7528\u4e0d\u540c\u6e05\u95dc\u7b56\u7565<\/strong><\/li>\n<li><strong>\u6e05\u95dc\u6587\u4ef6\u932f\u8aa4\u53ef\u80fd\u5c0e\u81f4\u8ca8\u7269\u6263\u62bc5-15\u5929\u3001\u7f70\u6b3e\u6216\u5ba2\u6236\u62b1\u6028<\/strong><\/li>\n<\/ul>\n<p>\u82e5\u5c0d\u6b50\u76dfVAT\u6e05\u95dc\u6d41\u7a0b\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\u5fc5\u9808\u4f7f\u7528IOSS\u6e05\u95dc\uff1f<\/h3>\n<p>IOSS\u9069\u7528\u65bc\u5f9e\u6b50\u76df\u5883\u5916(\u5982\u53f0\u7063)\u92b7\u552e\u4f4e\u50f9\u503c\u5546\u54c1(\u2264\u20ac150)\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\u7684B2C\u8de8\u5883\u96fb\u5546\u3002\u96d6\u975e\u5f37\u5236\uff0c\u4f46\u4f7f\u7528IOSS\u53ef\u514d\u9664\u9032\u53e3VAT\u3001\u52a0\u901f\u6e05\u95dc\u4e26\u63d0\u5347\u6d88\u8cbb\u8005\u9ad4\u9a57\uff0c\u5f37\u70c8\u5efa\u8b70\u4f7f\u7528\u3002<\/p>\n<h3>Q2: \u6c92\u6709IOSS\u7a05\u865f\u6703\u600e\u6a23\uff1f<\/h3>\n<p>\u82e5\u672a\u4f7f\u7528IOSS\uff0c\u8ca8\u7269\u62b5\u9054\u6b50\u76df\u6d77\u95dc\u6642\uff0c\u6536\u4ef6\u4eba\u9700\u5728\u6e05\u95dc\u6642\u88dc\u7e73VAT+\u6e05\u95dc\u624b\u7e8c\u8cbb(\u20ac10-25)\uff0c\u5c0e\u81f4\u6e05\u95dc\u5ef6\u8aa45-10\u5929\uff0c\u4e14\u6d88\u8cbb\u8005\u9ad4\u9a57\u4e0d\u4f73\uff0c\u53ef\u80fd\u62d2\u7d55\u6536\u8ca8\u6216\u8981\u6c42\u9000\u6b3e\u3002<\/p>\n<h3>Q3: \u5546\u696d\u767c\u7968\u4e0a\u5982\u4f55\u6b63\u78ba\u6a19\u8a3bIOSS\u7a05\u865f\uff1f<\/h3>\n<p>\u5728\u5546\u696d\u767c\u7968\u4e0a\u660e\u78ba\u6a19\u8a3b&#8221;IOSS: IM1234567890&#8243;(12\u4f4d\u6578)\uff0c\u4e26\u78ba\u4fdd\u8207\u5be6\u969b\u8a3b\u518a\u7684IOSS\u7a05\u865f\u4e00\u81f4\u3002\u82e5\u4f7f\u7528\u7269\u6d41\u5546\u4ee3\u7406IOSS\uff0c\u9700\u5411\u7269\u6d41\u5546\u7d22\u53d6\u6b63\u78ba\u7684IOSS\u865f\u78bc\u3002<\/p>\n<h3>Q4: \u6e05\u95dc\u6642\u88ab\u8981\u6c42\u88dc\u7e73VAT\u600e\u9ebc\u8fa6\uff1f<\/h3>\n<p>\u53ef\u80fd\u539f\u56e0\u5305\u62ec\uff1a(1)IOSS\u7a05\u865f\u672a\u6b63\u78ba\u6a19\u8a3b (2)\u8ca8\u7269\u50f9\u503c\u8d85\u904e\u20ac150 (3)IOSS\u7a05\u865f\u7121\u6548\u3002\u5efa\u8b70\u7acb\u5373\u806f\u7e6b\u7269\u6d41\u5546\u6216\u5831\u95dc\u884c\u78ba\u8a8d\u539f\u56e0\uff0c\u4e26\u88dc\u6b63\u6587\u4ef6\u3002\u82e5\u78ba\u5be6\u61c9\u4f7f\u7528IOSS\u4f46\u88ab\u8aa4\u5224\uff0c\u53ef\u5411\u6d77\u95dc\u7533\u8a34\u3002<\/p>\n<h3>Q5: HS Code\u5206\u985e\u932f\u8aa4\u6703\u6709\u4ec0\u9ebc\u5f8c\u679c\uff1f<\/h3>\n<p>HS Code\u5f71\u97ff\u95dc\u7a05\u8207VAT\u7a05\u7387\u8a08\u7b97\u3002\u82e5\u5206\u985e\u932f\u8aa4\uff0c\u53ef\u80fd\u5c0e\u81f4\uff1a(1)\u6e05\u95dc\u5ef6\u8aa4 (2)\u88dc\u7e73\u7a05\u6b3e (3)\u88ab\u6d77\u95dc\u7a3d\u67e5 (4)\u7f70\u6b3e(\u56b4\u91cd\u9003\u7a05\u53ef\u9054\u8ca8\u7269\u50f9\u503c20%)\u3002\u5efa\u8b70\u4f7f\u7528\u6b50\u76dfTARIC\u8cc7\u6599\u5eab\u67e5\u8a62\u6b63\u78baHS Code\u3002<\/p>\n<h3>Q6: \u5982\u4f55\u9a57\u8b49VAT\u7a05\u865f\u662f\u5426\u6709\u6548\uff1f<\/h3>\n<p>\u900f\u904e<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">\u6b50\u76dfVIES\u7cfb\u7d71<\/a>\u8f38\u5165VAT\u7a05\u865f\u5373\u53ef\u9a57\u8b49\u3002\u82e5\u986f\u793a&#8221;\u7121\u6548&#8221;\u6216&#8221;\u5df2\u8a3b\u92b7&#8221;\uff0c\u9700\u7acb\u5373\u806f\u7e6b\u7a05\u52d9\u4ee3\u7406\u6216\u7a05\u52d9\u6a5f\u95dc\u8655\u7406\uff0c\u907f\u514d\u6e05\u95dc\u6642\u7121\u6cd5\u4f7f\u7528\u5ef6\u9072\u7e73\u7d0d\u3002<\/p>\n<h3>Q7: Amazon FBA\u8ca8\u7269\u6e05\u95dc\u9700\u8981\u6ce8\u610f\u4ec0\u9ebc\uff1f<\/h3>\n<p>Amazon\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5426\u5247\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u3002\u82e5\u4f7f\u7528IOSS(\u2264\u20ac150)\uff0c\u9700\u5728Amazon\u5f8c\u53f0\u6b63\u78ba\u8a2d\u5b9aIOSS\u7a05\u865f\uff1b\u82e5\u4f7f\u7528\u672c\u5730VAT\uff0c\u9700\u78ba\u4fdd\u7a05\u865f\u6709\u6548\u4e14\u6309\u6642\u7533\u5831\uff0c\u907f\u514d\u88abAmazon\u6263\u6b3e\u4ee3\u7e73\u3002<\/p>\n<h3>Q8: \u6e05\u95dc\u5ef6\u8aa4\u6703\u7522\u751f\u54ea\u4e9b\u984d\u5916\u8cbb\u7528\uff1f<\/h3>\n<p>\u5e38\u898b\u8cbb\u7528\u5305\u62ec\uff1a(1)\u5009\u5132\u8cbb(\u20ac5-15\/\u5929) (2)\u6e05\u95dc\u624b\u7e8c\u8cbb(\u20ac10-25) (3)\u6eef\u7d0d\u91d1(\u82e5\u5ef6\u9072\u7e73\u7a05) (4)\u9000\u904b\u8cbb\u7528(\u82e5\u6536\u4ef6\u4eba\u62d2\u6536)\u3002\u4f7f\u7528IOSS\u53ef\u5927\u5e45\u964d\u4f4e\u9019\u4e9b\u98a8\u96aa\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\u6d77\u95dc\u806f\u76df(EU Customs Union)<\/strong><br \/>\n<a href=\"https:\/\/taxation-customs.ec.europa.eu\/customs-4_en\" target=\"_blank\" rel=\"noopener\">https:\/\/taxation-customs.ec.europa.eu\/customs-4_en<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9\u6d77\u95dc\u898f\u5b9a\uff0c\u63d0\u4f9b\u9032\u53e3VAT\u3001\u6e05\u95dc\u7a0b\u5e8f\u3001IOSS\u5236\u5ea6\u8207\u6d77\u95dc\u6587\u4ef6\u8981\u6c42\u5b8c\u6574\u8aaa\u660e\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703IOSS\u6307\u5357(Import One-Stop Shop)<\/strong><br \/>\n<a href=\"https:\/\/taxation-customs.ec.europa.eu\/ioss_en\" target=\"_blank\" rel=\"noopener\">https:\/\/taxation-customs.ec.europa.eu\/ioss_en<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9IOSS\u5236\u5ea6\u8aaa\u660e\uff0c\u5305\u542b\u8a3b\u518a\u7a0b\u5e8f\u3001\u6e05\u95dc\u6d41\u7a0b\u3001\u7533\u5831\u8981\u6c42\u8207\u5e38\u898b\u554f\u984c\u89e3\u7b54\u3002<\/li>\n<li><strong>\u6b50\u76dfTARIC\u8cc7\u6599\u5eab(Integrated Tariff of the European Union)<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/dds2\/taric\/taric_consultation.jsp\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/dds2\/taric\/taric_consultation.jsp<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9\u95dc\u7a05\u8207HS Code\u67e5\u8a62\u7cfb\u7d71\uff0c\u7528\u65bc\u78ba\u8a8d\u5546\u54c1\u6d77\u95dc\u7de8\u78bc\u3001\u95dc\u7a05\u7a05\u7387\u8207\u9032\u53e3VAT\u8a08\u7b97\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<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u6b50\u76dfVAT\u76f4\u63a5\u5f71\u97ff\u6e05\u95dc\u901f\u5ea6\u8207\u6210\u672c **\u662f\u7684\uff0c\u6b50\u76dfVAT\u986f\u8457\u5f71\u97ff\u9032\u53e3\u6e05\u95dc\u6d41\u7a0b\u3002**\u4e3b\u8981\u5f71\u97ff\u5305\u62ec\uff1a(1)\u672a\u6b63\u78ba\u7e73\u7d0d [&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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