{"id":19972,"date":"2026-01-24T19:10:22","date_gmt":"2026-01-24T11:10:22","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19972"},"modified":"2026-01-24T19:10:22","modified_gmt":"2026-01-24T11:10:22","slug":"eu-vat-company-registration-relationship-taiwan-seller-guide-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/eu-vat-company-registration-relationship-taiwan-seller-guide-2026\/","title":{"rendered":"\u6b50\u76dfVAT\u662f\u5426\u8207\u516c\u53f8\u8a2d\u7acb\u6709\u95dc\uff1f\u53f0\u7063\u8ce3\u5bb6\u5fc5\u77e5\u7684\u8a3b\u518a\u908f\u8f2f\u8207\u5be6\u52d9\u64cd\u4f5c\uff082026\uff09"},"content":{"rendered":"<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19981\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-company-registration-relationship-taiwan-seller-feature-2026.png\" alt=\"\u6b50\u76dfVAT\u8207\u516c\u53f8\u8a2d\u7acb\u95dc\u4fc2\u5b8c\u6574\u6307\u5357\u5c01\u9762\uff0c\u986f\u793aVAT\u7a05\u865f\u7533\u8acb\u8207\u516c\u53f8\u8a3b\u518a\u7684\u6838\u5fc3\u5dee\u7570\uff0c2026\u6700\u65b0\u898f\u5b9a\uff0c\u5c08\u696d\u5546\u52d9\u914d\u8272\u8a2d\u8a08\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-company-registration-relationship-taiwan-seller-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-company-registration-relationship-taiwan-seller-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-company-registration-relationship-taiwan-seller-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-company-registration-relationship-taiwan-seller-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-company-registration-relationship-taiwan-seller-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2>\u6b50\u76dfVAT\u8207\u516c\u53f8\u8a2d\u7acb\uff1a\u5169\u8005\u5b8c\u5168\u4e0d\u540c\u7684\u6cd5\u5f8b\u6027\u8cea<\/h2>\n<p>**\u5426\uff0c\u6b50\u76dfVAT\u8a3b\u518a\u8207\u516c\u53f8\u8a2d\u7acb\u662f\u5169\u500b\u5b8c\u5168\u7368\u7acb\u7684\u6cd5\u5f8b\u7a0b\u5e8f\u3002**\u53f0\u7063\u8de8\u5883\u96fb\u5546\u8ce3\u5bb6\u7533\u8acb\u6b50\u76dfVAT\u7a05\u865f\uff0c<strong>\u4e0d\u9700\u8981<\/strong>\u5728\u6b50\u76df\u7576\u5730\u8a2d\u7acb\u516c\u53f8\u6216\u5206\u516c\u53f8\u3002VAT\u7a05\u865f\u662f\u300c\u7a05\u52d9\u8b58\u5225\u865f\u78bc\u300d\uff0c\u7528\u65bc\u7533\u5831\u8207\u7e73\u7d0d\u589e\u503c\u7a05\uff1b\u516c\u53f8\u8a2d\u7acb\u5247\u662f\u300c\u6cd5\u4eba\u5be6\u9ad4\u8a3b\u518a\u300d\uff0c\u6d89\u53ca\u5546\u696d\u767b\u8a18\u3001\u80a1\u6771\u7d50\u69cb\u3001\u71df\u904b\u5730\u5740\u7b49\u6cd5\u5f8b\u8981\u6c42\u3002\u5169\u8005\u6df7\u6dc6\u53ef\u80fd\u5c0e\u81f4\u8aa4\u5224\u5408\u898f\u8981\u6c42\u3001\u591a\u4ed8\u4e0d\u5fc5\u8981\u7684\u8a2d\u7acb\u6210\u672c\uff0c\u751a\u81f3\u56e0\u672a\u6b63\u78ba\u59d4\u8a17\u7a05\u52d9\u4ee3\u8868\u800c\u9762\u81e8\u7a05\u52d9\u7a3d\u67e5\u98a8\u96aa\u3002<\/p>\n<p>\u6839\u64da<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:02006L0112-20200101\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u589e\u503c\u7a05\u6307\u4ee42006\/112\/EC<\/a>\uff0c\u4efb\u4f55\u5728\u6b50\u76df\u5883\u5167\u9032\u884c\u61c9\u7a05\u4ea4\u6613\u7684\u4f01\u696d\uff08\u5305\u62ec\u975e\u6b50\u76df\u4f01\u696d\uff09\uff0c\u53ea\u8981\u7b26\u5408VAT\u8a3b\u518a\u9580\u6abb\uff0c\u5373\u6709\u7fa9\u52d9\u7533\u8acbVAT\u7a05\u865f\u4e26\u5c65\u884c\u7533\u5831\u7fa9\u52d9\uff0c<strong>\u7121\u9700\u8a2d\u7acb\u7576\u5730\u516c\u53f8<\/strong>\u3002<\/p>\n<h2>\u70ba\u4f55\u53f0\u7063\u8ce3\u5bb6\u5e38\u8aa4\u4ee5\u70ba\u9700\u8981\u8a2d\u7acb\u516c\u53f8\uff1f<\/h2>\n<p>\u8a31\u591a\u53f0\u7063\u8de8\u5883\u96fb\u5546\u8ce3\u5bb6\u3001Amazon\u8ce3\u5bb6\u3001\u54c1\u724c\u51fa\u53e3\u5546\u5728\u521d\u6b21\u63a5\u89f8\u6b50\u76dfVAT\u6642\uff0c\u5e38\u56e0\u4ee5\u4e0b\u539f\u56e0\u7522\u751f\u300c\u5fc5\u9808\u8a2d\u7acb\u516c\u53f8\u300d\u7684\u8aa4\u89e3\uff1a<\/p>\n<ol>\n<li><strong>\u6df7\u6dc6\u300c\u7a05\u52d9\u4ee3\u8868\u300d\u8207\u300c\u516c\u53f8\u8a2d\u7acb\u300d<\/strong>\uff1a\u90e8\u5206\u6b50\u76df\u6210\u54e1\u570b\uff08\u5982\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\uff09\u8981\u6c42\u975e\u6b50\u76df\u4f01\u696d\u59d4\u8a17\u300cFiscal Representative\uff08\u7a05\u52d9\u4ee3\u8868\uff09\u300d\uff0c\u8ce3\u5bb6\u8aa4\u4ee5\u70ba\u9019\u7b49\u540c\u65bc\u8a2d\u7acb\u5206\u516c\u53f8\u3002\u5be6\u969b\u4e0a\uff0c\u7a05\u52d9\u4ee3\u8868\u50c5\u662f\u4ee3\u7406VAT\u7533\u5831\u8207\u7e73\u7d0d\u7684\u672c\u5730\u670d\u52d9\u5546\uff0c\u4e0d\u6d89\u53ca\u516c\u53f8\u6cd5\u4eba\u8a2d\u7acb\u3002<\/li>\n<li><strong>Amazon\/eBay\u5e73\u53f0\u8981\u6c42\u8aa4\u5c0e<\/strong>\uff1a\u96fb\u5546\u5e73\u53f0\u8981\u6c42\u8ce3\u5bb6\u63d0\u4f9b\u300c\u6709\u6548VAT\u7a05\u865f\u300d\uff0c\u90e8\u5206\u8ce3\u5bb6\u8aa4\u4ee5\u70ba\u9700\u5148\u8a2d\u7acb\u6b50\u76df\u516c\u53f8\u624d\u80fd\u53d6\u5f97\u7a05\u865f\u3002\u5be6\u969b\u4e0a\uff0c\u53f0\u7063\u516c\u53f8\u53ef\u76f4\u63a5\u4ee5\u300c\u975e\u6b50\u76df\u4f01\u696d\u300d\u8eab\u4efd\u7533\u8acbVAT\u7a05\u865f\u3002<\/li>\n<li><strong>\u7269\u6d41\u5009\u5132\u9700\u6c42\u6df7\u6dc6<\/strong>\uff1a\u4f7f\u7528Amazon FBA\u6216\u7b2c\u4e09\u65b9\u6d77\u5916\u5009\u6642\uff0c\u8ce3\u5bb6\u9700\u5728\u5009\u5132\u6240\u5728\u570b\u8a3b\u518aVAT\uff0c\u4f46\u9019<strong>\u4e0d\u4ee3\u8868\u9700\u8981\u8a2d\u7acb\u7576\u5730\u516c\u53f8<\/strong>\uff0c\u50c5\u9700\u53d6\u5f97VAT\u7a05\u865f\u4e26\u59d4\u8a17\u7a05\u52d9\u4ee3\u8868\uff08\u82e5\u8a72\u570b\u5f37\u5236\u8981\u6c42\uff09\u3002<\/li>\n<li><strong>OSS\/IOSS\u5236\u5ea6\u4e0d\u719f\u6089<\/strong>\uff1a2021\u5e74\u6b50\u76df\u63a8\u51faOSS\uff08\u4e00\u7ad9\u5f0f\u5546\u5e97\uff09\u8207IOSS\uff08\u9032\u53e3\u4e00\u7ad9\u5f0f\u5546\u5e97\uff09\u7c21\u5316\u7533\u5831\u5236\u5ea6\u5f8c\uff0c\u8ce3\u5bb6\u53ef\u5728\u55ae\u4e00\u6210\u54e1\u570b\u8a3b\u518aVAT\u4e26\u7533\u5831\u6240\u6709\u6b50\u76df27\u570b\u92b7\u552e\uff0c<strong>\u7121\u9700\u5728\u6bcf\u500b\u92b7\u552e\u570b\u8a2d\u7acb\u516c\u53f8\u6216\u5206\u516c\u53f8<\/strong>\u3002<\/li>\n<\/ol>\n<p>\u82e5\u9700\u4e86\u89e3\u5b8c\u6574\u7684\u6b50\u76dfVAT\u8a3b\u518a\u9580\u6abb\u5224\u5b9a\u908f\u8f2f\uff0c\u53ef\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<h3>\u57162: VAT\u7a05\u865f\u7533\u8acb vs \u516c\u53f8\u8a2d\u7acb\u6bd4\u8f03\u5716<\/h3>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19982\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-vs-company-registration-comparison-taiwan-seller-2026.png\" alt=\"\u6b50\u76dfVAT\u7a05\u865f\u7533\u8acb\u8207\u516c\u53f8\u8a2d\u7acb\u6bd4\u8f03\u5716\uff0c\u986f\u793a\u6cd5\u5f8b\u6027\u8cea\u3001\u7533\u8acb\u6d41\u7a0b\u3001\u6210\u672c\u3001\u6642\u9593\u3001\u8cac\u4efb\u6b78\u5c6c\u7684\u6838\u5fc3\u5dee\u7570\uff0c\u53f0\u7063\u8de8\u5883\u96fb\u5546\u8ce3\u5bb6\u53c3\u8003\u6307\u5357\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-vs-company-registration-comparison-taiwan-seller-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-vs-company-registration-comparison-taiwan-seller-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-vs-company-registration-comparison-taiwan-seller-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-vs-company-registration-comparison-taiwan-seller-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-vs-company-registration-comparison-taiwan-seller-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<hr \/>\n<h2>VAT\u7a05\u865f\u7533\u8acb\u7684\u5be6\u969b\u64cd\u4f5c\u6d41\u7a0b<\/h2>\n<p>\u53f0\u7063\u8de8\u5883\u96fb\u5546\u8ce3\u5bb6\u7533\u8acb\u6b50\u76dfVAT\u7a05\u865f\u6642\uff0c<strong>\u7121\u9700\u8a2d\u7acb\u7576\u5730\u516c\u53f8<\/strong>\uff0c\u4f46\u9700\u4f9d\u64da\u92b7\u552e\u6a21\u5f0f\u8207\u76ee\u6a19\u5e02\u5834\u9078\u64c7\u9069\u7576\u7684\u8a3b\u518a\u65b9\u5f0f\uff1a<\/p>\n<h3>\u65b9\u5f0f\u4e00\uff1a\u76f4\u63a5\u5728\u55ae\u4e00\u6210\u54e1\u570b\u8a3b\u518aVAT\uff08\u50b3\u7d71\u65b9\u5f0f\uff09<\/h3>\n<p><strong>\u9069\u7528\u60c5\u5883<\/strong>\uff1a\u50c5\u5728\u55ae\u4e00\u570b\u5bb6\u6709VAT\u8a3b\u518a\u7fa9\u52d9\uff08\u5982\u50c5\u4f7f\u7528\u5fb7\u570bFBA\u5009\u5132\u3001\u50c5\u92b7\u552e\u6cd5\u570b\u5e02\u5834\u8d85\u904e\u20ac10,000\uff09<\/p>\n<p><strong>\u64cd\u4f5c\u6b65\u9a5f<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u78ba\u8a8d\u8a3b\u518a\u9580\u6abb<\/strong>\uff1a\u6aa2\u67e5\u662f\u5426\u7b26\u5408\u8a72\u570bVAT\u8a3b\u518a\u8981\u6c42\uff08\u5982\u672c\u5730\u5009\u5132\u3001\u8d85\u904edistance selling\u9580\u6abb\uff09<\/li>\n<li><strong>\u6e96\u5099\u6587\u4ef6<\/strong>\uff1a\u53f0\u7063\u516c\u53f8\u71df\u696d\u767b\u8a18\u8b49\u3001\u8ca0\u8cac\u4eba\u8b77\u7167\u3001\u92b7\u552e\u8b49\u660e\uff08\u5982Amazon\u5e33\u6236\u622a\u5716\uff09<\/li>\n<li><strong>\u59d4\u8a17\u7a05\u52d9\u4ee3\u8868<\/strong>\uff08\u82e5\u8a72\u570b\u5f37\u5236\u8981\u6c42\uff09\uff1a\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u7b49\u570b\u8981\u6c42\u975e\u6b50\u76df\u4f01\u696d\u59d4\u8a17Fiscal Representative<\/li>\n<li><strong>\u63d0\u4ea4\u7533\u8acb<\/strong>\uff1a\u900f\u904e\u7a05\u52d9\u4ee3\u8868\u6216\u7dda\u4e0a\u7cfb\u7d71\u5411\u8a72\u570b\u7a05\u52d9\u6a5f\u95dc\uff08\u5982\u5fb7\u570bFinanzamt\uff09\u63d0\u4ea4\u7533\u8acb<\/li>\n<li><strong>\u53d6\u5f97VAT\u7a05\u865f<\/strong>\uff1a\u7d042-12\u9031\uff08\u5404\u570b\u4e0d\u540c\uff09\uff0c\u5fb7\u570b\u7d044-8\u9031\uff0c\u6ce2\u862d\u7d042-4\u9031<\/li>\n<\/ol>\n<p><strong>\u6210\u672c<\/strong>\uff1a\u7a05\u52d9\u4ee3\u8868\u5e74\u8cbb\u20ac800-2,000\uff0c\u7533\u5831\u670d\u52d9\u8cbb\u20ac50-200\/\u5b63<\/p>\n<h3>\u65b9\u5f0f\u4e8c\uff1a\u900f\u904eOSS\u5236\u5ea6\u8a3b\u518a\uff08\u7c21\u5316\u65b9\u5f0f\uff09<\/h3>\n<p><strong>\u9069\u7528\u60c5\u5883<\/strong>\uff1a\u8de8\u5883\u92b7\u552e\u591a\u500b\u6b50\u76df\u570b\u5bb6\uff0c\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\uff08\u5168\u6b50\u76df\u5408\u8a08\uff09<\/p>\n<p><strong>\u64cd\u4f5c\u6b65\u9a5f<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u9078\u64c7\u8a3b\u518a\u570b<\/strong>\uff1a\u53ef\u9078\u64c7\u4efb\u4e00\u6b50\u76df\u6210\u54e1\u570b\u8a3b\u518aOSS\uff08\u5efa\u8b70\u9078\u64c7\u6ce2\u862d\u3001\u611b\u6c99\u5c3c\u4e9e\u7b49\u7121\u5f37\u5236\u7a05\u52d9\u4ee3\u8868\u8981\u6c42\u7684\u570b\u5bb6\uff09<\/li>\n<li><strong>\u7dda\u4e0a\u7533\u8acb<\/strong>\uff1a\u900f\u904e\u8a72\u570b\u7a05\u52d9\u6a5f\u95dc\u7684OSS\u7dda\u4e0a\u7cfb\u7d71\u63d0\u4ea4\u7533\u8acb<\/li>\n<li><strong>\u53d6\u5f97OSS\u7a05\u865f<\/strong>\uff1a\u7d042-4\u9031<\/li>\n<li><strong>\u55ae\u4e00\u7533\u5831\u8868<\/strong>\uff1a\u6bcf\u5b63\u900f\u904eOSS\u7cfb\u7d71\u7533\u5831\u6240\u6709\u6b50\u76df27\u570b\u7684B2C\u92b7\u552e\uff0c\u7121\u9700\u5728\u6bcf\u500b\u92b7\u552e\u570b\u5206\u5225\u8a3b\u518a<\/li>\n<\/ol>\n<p><strong>\u512a\u52e2<\/strong>\uff1a\u7121\u9700\u59d4\u8a17\u591a\u570b\u7a05\u52d9\u4ee3\u8868\uff0c\u5927\u5e45\u964d\u4f4e\u5408\u898f\u6210\u672c<\/p>\n<p>\u95dc\u65bcOSS\u8207IOSS\u7684\u8a73\u7d30\u6bd4\u8f03\u8207\u9078\u64c7\u5efa\u8b70\uff0c\u8acb\u53c3\u95b1<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>\u3002<\/p>\n<h3>\u65b9\u5f0f\u4e09\uff1a\u900f\u904eIOSS\u5236\u5ea6\u8a3b\u518a\uff08\u9032\u53e3\u7c21\u5316\u65b9\u5f0f\uff09<\/h3>\n<p><strong>\u9069\u7528\u60c5\u5883<\/strong>\uff1a\u5f9e\u53f0\u7063\u76f4\u63a5\u5bc4\u9001\u4f4e\u50f9\u503c\u8ca8\u7269\uff08\u2264\u20ac150\uff09\u81f3\u6b50\u76df\u6d88\u8cbb\u8005<\/p>\n<p><strong>\u64cd\u4f5c\u6b65\u9a5f<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u9078\u64c7\u8a3b\u518a\u570b<\/strong>\uff1a\u53ef\u9078\u64c7\u4efb\u4e00\u6b50\u76df\u6210\u54e1\u570b\u8a3b\u518aIOSS<\/li>\n<li><strong>\u7dda\u4e0a\u7533\u8acb<\/strong>\uff1a\u63d0\u4ea4IOSS\u8a3b\u518a\u7533\u8acb<\/li>\n<li><strong>\u53d6\u5f97IOSS\u865f\u78bc<\/strong>\uff1a\u7d042-4\u9031<\/li>\n<li><strong>\u6d77\u95dc\u7533\u5831<\/strong>\uff1a\u9032\u53e3\u6642\u4f7f\u7528IOSS\u865f\u78bc\uff0c\u514d\u9664\u9032\u53e3VAT\uff0c\u52a0\u5feb\u6e05\u95dc\u901f\u5ea6<\/li>\n<li><strong>\u6bcf\u6708\u7533\u5831<\/strong>\uff1a\u900f\u904eIOSS\u7cfb\u7d71\u7533\u5831\u6240\u6709\u9032\u53e3\u92b7\u552e\u7684VAT<\/li>\n<\/ol>\n<p><strong>\u512a\u52e2<\/strong>\uff1a\u514d\u9664\u9032\u53e3VAT\uff0c\u964d\u4f4e\u6d88\u8cbb\u8005\u6210\u672c\uff0c\u63d0\u5347\u7af6\u722d\u529b<\/p>\n<hr \/>\n<h3>\u57163: VAT\u8a3b\u518a\u65b9\u5f0f\u6c7a\u7b56\u6d41\u7a0b\u5716<\/h3>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19983\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-method-decision-flowchart-taiwan-seller-2026.png\" alt=\"\u6b50\u76dfVAT\u8a3b\u518a\u65b9\u5f0f\u6c7a\u7b56\u6d41\u7a0b\u5716\uff0c\u5e6b\u52a9\u53f0\u7063\u8de8\u5883\u96fb\u5546\u8ce3\u5bb6\u6839\u64da\u92b7\u552e\u6a21\u5f0f\u3001\u5009\u5132\u5730\u9ede\u3001\u76ee\u6a19\u5e02\u5834\u9078\u64c7\u55ae\u4e00\u570b\u5bb6\u8a3b\u518a\u3001OSS\u6216IOSS\u8a3b\u518a\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-method-decision-flowchart-taiwan-seller-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-method-decision-flowchart-taiwan-seller-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-method-decision-flowchart-taiwan-seller-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-method-decision-flowchart-taiwan-seller-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/eu-vat-registration-method-decision-flowchart-taiwan-seller-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<hr \/>\n<h2>\u7a05\u52d9\u4ee3\u8868(Fiscal Representative)\uff1a\u4e0d\u662f\u516c\u53f8\u8a2d\u7acb\uff0c\u800c\u662f\u4ee3\u7406\u670d\u52d9<\/h2>\n<p>\u8a31\u591a\u53f0\u7063\u8ce3\u5bb6\u5728\u7533\u8acb\u5fb7\u570b\u3001\u6cd5\u570b\u3001\u7fa9\u5927\u5229\u7b49\u570bVAT\u6642\uff0c\u88ab\u8981\u6c42\u59d4\u8a17\u300cFiscal Representative\uff08\u7a05\u52d9\u4ee3\u8868\uff09\u300d\uff0c\u8aa4\u4ee5\u70ba\u9019\u662f\u8a2d\u7acb\u5206\u516c\u53f8\u7684\u524d\u7f6e\u6b65\u9a5f\u3002\u5be6\u969b\u4e0a\uff0c<strong>\u7a05\u52d9\u4ee3\u8868\u50c5\u662f\u7a05\u52d9\u7533\u5831\u8207\u7e73\u7d0d\u7684\u672c\u5730\u4ee3\u7406\u4eba<\/strong>\uff0c\u4e0d\u6d89\u53ca\u516c\u53f8\u6cd5\u4eba\u8a2d\u7acb\u3002<\/p>\n<h3>\u7a05\u52d9\u4ee3\u8868\u7684\u89d2\u8272\u8207\u8cac\u4efb<\/h3>\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\u975e\u6b50\u76df\u4f01\u696d\u5728\u5fb7\u570b\u8a3b\u518aVAT\u6642\uff0c\u5fc5\u9808\u59d4\u8a17\u5fb7\u570b\u672c\u5730\u7684\u7a05\u52d9\u4ee3\u8868\uff0c\u8ca0\u8cac\u4ee5\u4e0b\u4e8b\u9805\uff1a<\/p>\n<ul>\n<li><strong>\u4ee3\u7406VAT\u7533\u5831<\/strong>\uff1a\u6bcf\u6708\u6216\u6bcf\u5b63\u5411\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc(Finanzamt)\u63d0\u4ea4VAT\u7533\u5831\u8868<\/li>\n<li><strong>\u4ee3\u7e73VAT\u7a05\u6b3e<\/strong>\uff1a\u4ee3\u8868\u8ce3\u5bb6\u7e73\u7d0d\u61c9\u7e73VAT<\/li>\n<li><strong>\u63a5\u53d7\u7a05\u52d9\u7a3d\u67e5<\/strong>\uff1a\u4f5c\u70ba\u5fb7\u570b\u7a05\u52d9\u6a5f\u95dc\u7684\u806f\u7d61\u7a97\u53e3\uff0c\u63a5\u53d7\u7a3d\u67e5\u8207\u6587\u4ef6\u8abf\u95b1<\/li>\n<li><strong>\u9023\u5e36\u8cac\u4efb<\/strong>\uff1a\u82e5\u8ce3\u5bb6\u672a\u7e73VAT\u6216\u7533\u5831\u932f\u8aa4\uff0c\u7a05\u52d9\u4ee3\u8868\u9700\u627f\u64d4\u9023\u5e36\u8cac\u4efb<\/li>\n<\/ul>\n<p><strong>\u91cd\u8981\u63d0\u9192<\/strong>\uff1a\u7a05\u52d9\u4ee3\u8868\u7684\u59d4\u8a17\u8cbb\u7528\u7d04\u20ac800-2,000\/\u5e74\uff0c\u4f46<strong>\u4e0d\u4ee3\u8868\u8a2d\u7acb\u516c\u53f8<\/strong>\u3002\u53f0\u7063\u516c\u53f8\u4ecd\u4ee5\u300c\u975e\u6b50\u76df\u4f01\u696d\u300d\u8eab\u4efd\u6301\u6709VAT\u7a05\u865f\uff0c\u7121\u9700\u5728\u5fb7\u570b\u8a2d\u7acb\u6cd5\u4eba\u5be6\u9ad4\u3002<\/p>\n<h3>\u54ea\u4e9b\u570b\u5bb6\u5f37\u5236\u8981\u6c42\u7a05\u52d9\u4ee3\u8868\uff1f<\/h3>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u570b\u5bb6<\/th>\n<th>\u662f\u5426\u5f37\u5236\u8981\u6c42<\/th>\n<th>\u66ff\u4ee3\u65b9\u6848<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5fb7\u570b<\/td>\n<td>\u662f<\/td>\n<td>\u7121\uff08\u5fc5\u9808\u59d4\u8a17\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u6cd5\u570b<\/td>\n<td>\u662f<\/td>\n<td>\u7121\uff08\u5fc5\u9808\u59d4\u8a17\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u7fa9\u5927\u5229<\/td>\n<td>\u662f<\/td>\n<td>\u7121\uff08\u5fc5\u9808\u59d4\u8a17\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u897f\u73ed\u7259<\/td>\n<td>\u662f<\/td>\n<td>\u7121\uff08\u5fc5\u9808\u59d4\u8a17\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u6ce2\u862d<\/td>\n<td>\u5426<\/td>\n<td>\u53ef\u76f4\u63a5\u8a3b\u518a<\/td>\n<\/tr>\n<tr>\n<td>\u611b\u6c99\u5c3c\u4e9e<\/td>\n<td>\u5426<\/td>\n<td>\u53ef\u76f4\u63a5\u8a3b\u518a<\/td>\n<\/tr>\n<tr>\n<td>\u8377\u862d<\/td>\n<td>\u8996\u60c5\u6cc1<\/td>\n<td>\u82e5\u4f7f\u7528OSS\u53ef\u8c41\u514d<\/td>\n<\/tr>\n<tr>\n<td>\u82f1\u570b\uff08Brexit\u5f8c\uff09<\/td>\n<td>\u5426<\/td>\n<td>\u53ef\u76f4\u63a5\u8a3b\u518a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<blockquote><p>\u26a0\ufe0f <strong>\u91cd\u8981\u63d0\u9192<\/strong>: \u82e5\u9078\u64c7OSS\u8a3b\u518a\uff0c\u53ef\u5728\u7121\u5f37\u5236\u7a05\u52d9\u4ee3\u8868\u8981\u6c42\u7684\u570b\u5bb6\uff08\u5982\u6ce2\u862d\u3001\u611b\u6c99\u5c3c\u4e9e\uff09\u8a3b\u518a\uff0c\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u6b50\u76df27\u570b\u7684VAT\uff0c<strong>\u5927\u5e45\u964d\u4f4e\u5408\u898f\u6210\u672c<\/strong>\u3002<\/p><\/blockquote>\n<h2>\u7279\u6b8a\u60c5\u5883\uff1a\u4f55\u6642\u624d\u9700\u8981\u8003\u616e\u8a2d\u7acb\u6b50\u76df\u516c\u53f8\uff1f<\/h2>\n<p>\u96d6\u7136\u5927\u591a\u6578\u53f0\u7063\u8de8\u5883\u96fb\u5546\u8ce3\u5bb6<strong>\u7121\u9700\u8a2d\u7acb\u6b50\u76df\u516c\u53f8<\/strong>\uff0c\u4f46\u4ee5\u4e0b\u60c5\u5883\u53ef\u80fd\u9700\u8981\u8003\u616e\uff1a<\/p>\n<ol>\n<li><strong>\u8a2d\u7acb\u6b50\u76df\u71df\u904b\u7e3d\u90e8<\/strong>\uff1a\u82e5\u8a08\u756b\u5728\u6b50\u76df\u8a2d\u7acb\u5ba2\u670d\u4e2d\u5fc3\u3001\u7269\u6d41\u4e2d\u5fc3\u3001\u7814\u767c\u4e2d\u5fc3\u7b49\u5be6\u9ad4\u71df\u904b\u64da\u9ede<\/li>\n<li><strong>\u96c7\u7528\u7576\u5730\u54e1\u5de5<\/strong>\uff1a\u9700\u8a2d\u7acb\u516c\u53f8\u624d\u80fd\u5408\u6cd5\u96c7\u7528\u6b50\u76df\u54e1\u5de5\u4e26\u7e73\u7d0d\u793e\u6703\u4fdd\u96aa<\/li>\n<li><strong>B2B\u5927\u5ba2\u6236\u8981\u6c42<\/strong>\uff1a\u90e8\u5206\u6b50\u76df\u4f01\u696d\u5ba2\u6236\u8981\u6c42\u4f9b\u61c9\u5546\u5fc5\u9808\u70ba\u6b50\u76df\u8a3b\u518a\u516c\u53f8<\/li>\n<li><strong>\u9280\u884c\u958b\u6236\u9700\u6c42<\/strong>\uff1a\u90e8\u5206\u6b50\u76df\u9280\u884c\u8981\u6c42\u958b\u6236\u4f01\u696d\u5fc5\u9808\u70ba\u7576\u5730\u8a3b\u518a\u516c\u53f8<\/li>\n<\/ol>\n<blockquote><p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>: \u82e5\u50c5\u70ba\u8de8\u5883\u96fb\u5546VAT\u5408\u898f\uff0c<strong>\u5f37\u70c8\u5efa\u8b70\u5148\u7533\u8acbVAT\u7a05\u865f\uff0c\u7121\u9700\u8a2d\u7acb\u516c\u53f8<\/strong>\u3002\u5f85\u696d\u52d9\u898f\u6a21\u64f4\u5927\u3001\u78ba\u6709\u5be6\u9ad4\u71df\u904b\u9700\u6c42\u6642\uff0c\u518d\u8a55\u4f30\u8a2d\u7acb\u516c\u53f8\u7684\u5fc5\u8981\u6027\u8207\u6210\u672c\u6548\u76ca\u3002<\/p><\/blockquote>\n<p>\u95dc\u65bcVAT\u7533\u5831\u3001\u7a3d\u67e5\u3001\u88dc\u7a05\u8207\u98a8\u96aa\u88dc\u6551\u7684\u8a73\u7d30\u64cd\u4f5c\uff0c\u8acb\u53c3\u95b1<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>\u3002<\/p>\n<h2>\u7e3d\u7d50<\/h2>\n<p>\u6b50\u76dfVAT\u8a3b\u518a\u8207\u516c\u53f8\u8a2d\u7acb\u662f\u5169\u500b\u5b8c\u5168\u7368\u7acb\u7684\u6cd5\u5f8b\u7a0b\u5e8f\uff0c\u53f0\u7063\u8de8\u5883\u96fb\u5546\u8ce3\u5bb6\u7533\u8acbVAT\u7a05\u865f\u6642\uff0c<strong>\u7121\u9700\u5728\u6b50\u76df\u8a2d\u7acb\u516c\u53f8\u6216\u5206\u516c\u53f8<\/strong>\u3002\u95dc\u9375\u91cd\u9ede\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>VAT\u7a05\u865f\u662f\u300c\u7a05\u52d9\u8b58\u5225\u865f\u78bc\u300d\uff0c\u7528\u65bc\u7533\u5831\u8207\u7e73\u7d0d\u589e\u503c\u7a05<\/li>\n<li>\u516c\u53f8\u8a2d\u7acb\u662f\u300c\u6cd5\u4eba\u5be6\u9ad4\u8a3b\u518a\u300d\uff0c\u6d89\u53ca\u5546\u696d\u767b\u8a18\u3001\u80a1\u6771\u7d50\u69cb\u3001\u71df\u904b\u5730\u5740\u7b49\u6cd5\u5f8b\u8981\u6c42<\/li>\n<li>\u90e8\u5206\u570b\u5bb6\uff08\u5982\u5fb7\u570b\u3001\u6cd5\u570b\uff09\u8981\u6c42\u59d4\u8a17\u300c\u7a05\u52d9\u4ee3\u8868\u300d\uff0c\u4f46\u9019\u4e0d\u7b49\u65bc\u8a2d\u7acb\u516c\u53f8<\/li>\n<li>\u900f\u904eOSS\/IOSS\u5236\u5ea6\uff0c\u53ef\u5927\u5e45\u7c21\u5316\u8de8\u5883\u92b7\u552e\u7684VAT\u5408\u898f\u6d41\u7a0b\uff0c\u7121\u9700\u5728\u6bcf\u500b\u92b7\u552e\u570b\u8a2d\u7acb\u516c\u53f8\u6216\u59d4\u8a17\u7a05\u52d9\u4ee3\u8868<\/li>\n<li>\u50c5\u5728\u78ba\u6709\u5be6\u9ad4\u71df\u904b\u9700\u6c42\uff08\u5982\u96c7\u7528\u54e1\u5de5\u3001\u8a2d\u7acb\u7e3d\u90e8\uff09\u6642\uff0c\u624d\u9700\u8003\u616e\u8a2d\u7acb\u6b50\u76df\u516c\u53f8<\/li>\n<\/ul>\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: \u7533\u8acb\u6b50\u76dfVAT\u7a05\u865f\u4e00\u5b9a\u8981\u8a2d\u7acb\u516c\u53f8\u55ce\uff1f<\/h3>\n<p>\u4e0d\u9700\u8981\u3002VAT\u7a05\u865f\u662f\u7a05\u52d9\u8b58\u5225\u865f\u78bc\uff0c\u53f0\u7063\u516c\u53f8\u53ef\u76f4\u63a5\u4ee5\u300c\u975e\u6b50\u76df\u4f01\u696d\u300d\u8eab\u4efd\u7533\u8acb\uff0c\u7121\u9700\u5728\u6b50\u76df\u8a2d\u7acb\u6cd5\u4eba\u5be6\u9ad4\u3002\u50c5\u5728\u90e8\u5206\u570b\u5bb6\uff08\u5982\u5fb7\u570b\u3001\u6cd5\u570b\uff09\u9700\u59d4\u8a17\u7a05\u52d9\u4ee3\u8868\uff0c\u4f46\u9019\u4e0d\u7b49\u65bc\u8a2d\u7acb\u516c\u53f8\u3002<\/p>\n<h3>Q2: \u4ec0\u9ebc\u662fFiscal Representative\uff08\u7a05\u52d9\u4ee3\u8868\uff09\uff1f<\/h3>\n<p>\u7a05\u52d9\u4ee3\u8868\u662f\u6b50\u76df\u90e8\u5206\u6210\u54e1\u570b\u8981\u6c42\u975e\u6b50\u76df\u4f01\u696d\u59d4\u8a17\u7684\u672c\u5730\u4ee3\u7406\u4eba\uff0c\u8ca0\u8cacVAT\u7533\u5831\u3001\u7e73\u7d0d\u8207\u63a5\u53d7\u7a3d\u67e5\u3002\u59d4\u8a17\u8cbb\u7528\u7d04\u20ac800-2,000\/\u5e74\uff0c\u4f46\u4e0d\u6d89\u53ca\u516c\u53f8\u8a2d\u7acb\uff0c\u53f0\u7063\u516c\u53f8\u4ecd\u4ee5\u975e\u6b50\u76df\u4f01\u696d\u8eab\u4efd\u6301\u6709VAT\u7a05\u865f\u3002<\/p>\n<h3>Q3: \u4f7f\u7528Amazon FBA\u9700\u8981\u5728\u6b50\u76df\u8a2d\u7acb\u516c\u53f8\u55ce\uff1f<\/h3>\n<p>\u4e0d\u9700\u8981\u3002\u4f7f\u7528FBA\u50c5\u9700\u5728\u5009\u5132\u6240\u5728\u570b\u8a3b\u518aVAT\u7a05\u865f\uff0c\u7121\u9700\u8a2d\u7acb\u516c\u53f8\u3002\u82e5\u8a72\u570b\u8981\u6c42\u7a05\u52d9\u4ee3\u8868\uff08\u5982\u5fb7\u570b\uff09\uff0c\u59d4\u8a17\u4ee3\u7406\u4eba\u5373\u53ef\u3002\u82e5\u4f7f\u7528\u591a\u570bFBA\uff0c\u5efa\u8b70\u8a55\u4f30OSS\u8a3b\u518a\u4ee5\u7c21\u5316\u5408\u898f\u6d41\u7a0b\u3002<\/p>\n<h3>Q4: OSS\u8a3b\u518a\u53ef\u4ee5\u907f\u514d\u8a2d\u7acb\u516c\u53f8\u55ce\uff1f<\/h3>\n<p>\u662f\u7684\u3002OSS\u5141\u8a31\u8ce3\u5bb6\u5728\u55ae\u4e00\u6210\u54e1\u570b\u8a3b\u518aVAT\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\u8a2d\u7acb\u516c\u53f8\u6216\u59d4\u8a17\u7a05\u52d9\u4ee3\u8868\u3002\u5efa\u8b70\u9078\u64c7\u6ce2\u862d\u3001\u611b\u6c99\u5c3c\u4e9e\u7b49\u7121\u5f37\u5236\u7a05\u52d9\u4ee3\u8868\u8981\u6c42\u7684\u570b\u5bb6\u8a3b\u518a\u3002<\/p>\n<h3>Q5: \u54ea\u4e9b\u60c5\u6cc1\u4e0b\u624d\u9700\u8981\u8003\u616e\u8a2d\u7acb\u6b50\u76df\u516c\u53f8\uff1f<\/h3>\n<p>\u50c5\u5728\u4ee5\u4e0b\u60c5\u5883\u9700\u8003\u616e\uff1a(1)\u8a2d\u7acb\u6b50\u76df\u71df\u904b\u7e3d\u90e8\u6216\u5be6\u9ad4\u64da\u9ede (2)\u96c7\u7528\u7576\u5730\u54e1\u5de5 (3)B2B\u5927\u5ba2\u6236\u8981\u6c42\u4f9b\u61c9\u5546\u70ba\u6b50\u76df\u8a3b\u518a\u516c\u53f8 (4)\u9280\u884c\u958b\u6236\u9700\u6c42\u3002\u55ae\u7d14\u8de8\u5883\u96fb\u5546VAT\u5408\u898f\u7121\u9700\u8a2d\u7acb\u516c\u53f8\u3002<\/p>\n<h3>Q6: \u7533\u8acbVAT\u7a05\u865f\u9700\u8981\u6b50\u76df\u672c\u5730\u5730\u5740\u55ce\uff1f<\/h3>\n<p>\u8996\u570b\u5bb6\u800c\u5b9a\u3002\u82e5\u59d4\u8a17\u7a05\u52d9\u4ee3\u8868\uff0c\u53ef\u4f7f\u7528\u4ee3\u7406\u4eba\u5730\u5740\u3002\u82e5\u9078\u64c7OSS\u8a3b\u518a\uff0c\u90e8\u5206\u570b\u5bb6\uff08\u5982\u6ce2\u862d\uff09\u5141\u8a31\u4f7f\u7528\u53f0\u7063\u516c\u53f8\u5730\u5740\u3002\u5177\u9ad4\u8981\u6c42\u9700\u5411\u76ee\u6a19\u570b\u7a05\u52d9\u6a5f\u95dc\u6216\u5c08\u696d\u9867\u554f\u78ba\u8a8d\u3002<\/p>\n<h3>Q7: VAT\u7a05\u865f\u7533\u8acb\u8981\u82b1\u591a\u5c11\u9322\uff1f<\/h3>\n<p>\u5404\u570b\u4e0d\u540c\u3002\u5fb7\u570b\u7a05\u52d9\u4ee3\u8868\u5e74\u8cbb\u20ac800-2,000\uff0c\u7533\u5831\u670d\u52d9\u8cbb\u20ac50-200\/\u5b63\u3002OSS\u8a3b\u518a\u901a\u5e38\u8f03\u4fbf\u5b9c\uff0c\u7d04\u20ac500-1,500\/\u5e74\uff08\u542b\u7533\u5831\u670d\u52d9\uff09\u3002IOSS\u8a3b\u518a\u8cbb\u7528\u985e\u4f3cOSS\u3002\u516c\u53f8\u8a2d\u7acb\u5247\u9700\u20ac2,000-10,000+\uff08\u8a2d\u7acb\u8cbb+\u5e74\u5ea6\u7dad\u8b77\u8cbb\uff09\u3002<\/p>\n<h3>Q8: \u4e0d\u8a2d\u7acb\u516c\u53f8\u6703\u5f71\u97ffVAT\u7a05\u865f\u7684\u6709\u6548\u6027\u55ce\uff1f<\/h3>\n<p>\u4e0d\u6703\u3002VAT\u7a05\u865f\u7684\u6709\u6548\u6027\u53d6\u6c7a\u65bc\u662f\u5426\u7b26\u5408\u8a3b\u518a\u9580\u6abb\u3001\u662f\u5426\u6309\u6642\u7533\u5831\u7e73\u7d0d\uff0c\u8207\u662f\u5426\u8a2d\u7acb\u516c\u53f8\u7121\u95dc\u3002Amazon\u7b49\u5e73\u53f0\u50c5\u9a57\u8b49VAT\u7a05\u865f\u6709\u6548\u6027\uff0c\u4e0d\u8981\u6c42\u8ce3\u5bb6\u5fc5\u9808\u70ba\u6b50\u76df\u8a3b\u518a\u516c\u53f8\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\u660e\u78ba\u898f\u5b9a\u975e\u6b50\u76df\u4f01\u696d\u5728\u6b50\u76df\u9032\u884c\u61c9\u7a05\u4ea4\u6613\u6642\u7684VAT\u8a3b\u518a\u7fa9\u52d9\uff0c\u7121\u9700\u8a2d\u7acb\u7576\u5730\u516c\u53f8\u5373\u53ef\u7533\u8acbVAT\u7a05\u865f\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\u8a73\u7d30\u8aaa\u660e\u975e\u6b50\u76df\u4f01\u696d\u5728\u5fb7\u570b\u8a3b\u518aVAT\u6642\u7684\u7a05\u52d9\u4ee3\u8868(Fiscal Representative)\u59d4\u8a17\u8981\u6c42\u8207\u6cd5\u5f8b\u8cac\u4efb\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\u78ba\u8a8d\u975e\u6b50\u76df\u4f01\u696d\uff08\u5982\u53f0\u7063\u516c\u53f8\uff09\u6301\u6709\u7684VAT\u7a05\u865f\u5408\u6cd5\u6027\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>\u6b50\u76dfVAT\u8207\u516c\u53f8\u8a2d\u7acb\uff1a\u5169\u8005\u5b8c\u5168\u4e0d\u540c\u7684\u6cd5\u5f8b\u6027\u8cea **\u5426\uff0c\u6b50\u76dfVAT\u8a3b\u518a\u8207\u516c\u53f8\u8a2d\u7acb\u662f\u5169\u500b\u5b8c\u5168\u7368\u7acb\u7684\u6cd5\u5f8b\u7a0b\u5e8f\u3002**\u53f0 [&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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