{"id":19989,"date":"2026-01-24T19:34:45","date_gmt":"2026-01-24T11:34:45","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19989"},"modified":"2026-01-24T19:34:45","modified_gmt":"2026-01-24T11:34:45","slug":"cross-border-direct-mail-eu-vat-registration-taiwan-seller-guide-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/cross-border-direct-mail-eu-vat-registration-taiwan-seller-guide-2026\/","title":{"rendered":"\u8de8\u5883\u76f4\u90f5\u662f\u5426\u4e00\u5b9a\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff1f\u53f0\u7063\u8ce3\u5bb6\u5b8c\u6574\u5224\u65b7\u6307\u5357\uff082026\uff09"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19992\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/cross-border-direct-mail-eu-vat-taiwan-seller-feature-2026.png\" alt=\"\u53f0\u7063\u8ce3\u5bb6\u8de8\u5883\u76f4\u90f5\u6b50\u76dfVAT\u5224\u65b7\u6307\u5357\u5c01\u9762\uff0c\u986f\u793a\u20ac150\u9580\u6abb\u8207IOSS\u9078\u64c7\u76842026\u6700\u65b0\u898f\u5b9a\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/cross-border-direct-mail-eu-vat-taiwan-seller-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/cross-border-direct-mail-eu-vat-taiwan-seller-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/cross-border-direct-mail-eu-vat-taiwan-seller-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/cross-border-direct-mail-eu-vat-taiwan-seller-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/cross-border-direct-mail-eu-vat-taiwan-seller-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2>\u8de8\u5883\u76f4\u90f5\u6b50\u76df\u662f\u5426\u4e00\u5b9a\u8981\u8a3b\u518aVAT\uff1f\u6838\u5fc3\u7b54\u6848<\/h2>\n<p><strong>\u4e0d\u4e00\u5b9a\u3002<\/strong> \u53f0\u7063\u8ce3\u5bb6\u900f\u904e\u8de8\u5883\u76f4\u90f5\uff08\u5f9e\u53f0\u7063\u76f4\u63a5\u5bc4\u9001\u5546\u54c1\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\uff09\u662f\u5426\u9700\u8981\u8a3b\u518aVAT\uff0c\u4e3b\u8981\u53d6\u6c7a\u65bc\u4e09\u500b\u95dc\u9375\u56e0\u7d20\uff1a<\/p>\n<ol>\n<li><strong>\u8ca8\u7269\u50f9\u503c\u662f\u5426\u8d85\u904e\u20ac150<\/strong>\uff1a\u82e5\u55ae\u7b46\u8a02\u55ae\u8ca8\u7269\u50f9\u503c\u2264\u20ac150\uff0c\u53ef\u9078\u64c7IOSS\u5236\u5ea6\u7c21\u5316\u9032\u53e3VAT\u7e73\u7d0d\uff0c\u7121\u9700\u5728\u6b50\u76df\u5404\u570b\u5206\u5225\u8a3b\u518aVAT\uff1b\u82e5&gt;\u20ac150\uff0c\u5fc5\u9808\u5728\u9032\u53e3\u6642\u7e73\u7d0d\u9032\u53e3VAT\uff0c\u4e14\u82e5\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\uff0c\u9700\u8a3b\u518a\u92b7\u552e\u570bVAT\u3002<\/li>\n<li><strong>\u5e74\u92b7\u552e\u984d\u662f\u5426\u8d85\u904e\u20ac10,000<\/strong>\uff1a\u82e5\u8de8\u5883\u76f4\u90f5B2C\u92b7\u552e\u984d\uff08\u5168\u6b50\u76df\u5408\u8a08\uff09\u8d85\u904e\u20ac10,000\uff0c\u5fc5\u9808\u5728\u92b7\u552e\u570b\u8a3b\u518aVAT\u6216\u9078\u64c7OSS\u7c21\u5316\u7533\u5831\u5236\u5ea6\u3002<\/li>\n<li><strong>\u662f\u5426\u4f7f\u7528IOSS\u5236\u5ea6<\/strong>\uff1aIOSS\u5141\u8a31\u53f0\u7063\u8ce3\u5bb6\u5728\u4e00\u500b\u6b50\u76df\u6210\u54e1\u570b\u8a3b\u518a\u7a05\u865f\uff0c\u7d71\u4e00\u7e73\u7d0d\u6240\u6709\u4f4e\u50f9\u503c\u8ca8\u7269\uff08\u2264\u20ac150\uff09\u7684\u9032\u53e3VAT\uff0c\u907f\u514d\u5728\u5404\u570b\u5206\u5225\u8a3b\u518a\u3002<\/li>\n<\/ol>\n<p><strong>\u5be6\u52d9\u5f71\u97ff<\/strong>\uff1a\u672a\u6b63\u78ba\u8655\u7406VAT\u53ef\u80fd\u5c0e\u81f4\u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc\u3001\u5ba2\u6236\u9700\u984d\u5916\u7e73\u7a05\u3001\u7269\u6d41\u5ef6\u9072\u3001\u5e73\u53f0\u4e0b\u67b6\uff0c\u751a\u81f3\u9762\u81e8\u7a05\u52d9\u7a3d\u67e5\u8207\u7f70\u6b3e\u3002\u63a5\u4e0b\u4f86\u5c07\u8a73\u7d30\u8aaa\u660e\u5224\u65b7\u908f\u8f2f\u8207\u5408\u898f\u7b56\u7565\u3002<\/p>\n<hr \/>\n<h2>\u70ba\u4f55\u8de8\u5883\u76f4\u90f5\u6703\u6d89\u53ca\u6b50\u76dfVAT\uff1f\u80cc\u666f\u8aaa\u660e<\/h2>\n<p>\u8de8\u5883\u76f4\u90f5\uff08Cross-Border Direct Mail\uff09\u662f\u6307\u53f0\u7063\u8ce3\u5bb6\u900f\u904e\u570b\u969b\u7269\u6d41\uff08\u5982\u90f5\u653f\u5c0f\u5305\u3001\u570b\u969b\u5feb\u905e\uff09\u76f4\u63a5\u5c07\u5546\u54c1\u5f9e\u53f0\u7063\u5bc4\u9001\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\uff0c\u7121\u9700\u5728\u6b50\u76df\u8a2d\u7acb\u5009\u5132\u3002\u9019\u7a2e\u92b7\u552e\u6a21\u5f0f\u5728\u96fb\u5546\u5e73\u53f0\uff08\u5982eBay\u3001Shopify\u3001\u81ea\u71df\u5b98\u7db2\uff09\u5341\u5206\u5e38\u898b\u3002<\/p>\n<p>\u7136\u800c\uff0c\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>\u82072021\u5e74\u751f\u6548\u7684<strong>VAT e-commerce package<\/strong>\uff0c\u6240\u6709\u9032\u53e3\u5230\u6b50\u76df\u7684\u5546\u54c1\u90fd\u9700\u8981\u7e73\u7d0d\u9032\u53e3VAT\uff0c\u7121\u8ad6\u8ca8\u7269\u50f9\u503c\u9ad8\u4f4e\u3002\u53f0\u7063\u8ce3\u5bb6\u5e38\u898b\u7684\u8aa4\u5340\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u274c <strong>\u8aa4\u53401<\/strong>\uff1a\u300c\u6211\u6c92\u5728\u6b50\u76df\u8a2d\u5009\uff0c\u4e0d\u7528\u7ba1VAT\u300d\u2192 \u932f\u8aa4\u3002\u8de8\u5883\u76f4\u90f5\u4ecd\u6d89\u53ca\u9032\u53e3VAT\uff0c\u4e14\u82e5\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\uff0c\u9700\u8a3b\u518a\u92b7\u552eVAT\u3002<\/li>\n<li>\u274c <strong>\u8aa4\u53402<\/strong>\uff1a\u300c\u8ca8\u7269\u50f9\u503c\u4f4e\uff0c\u6d77\u95dc\u4e0d\u6703\u7ba1\u300d\u2192 \u932f\u8aa4\u30022021\u5e74\u8d77\u6b50\u76df\u53d6\u6d88\u20ac22\u9032\u53e3VAT\u514d\u7a05\u984d\uff0c\u6240\u6709\u8ca8\u7269\u90fd\u9700\u7e73\u7d0dVAT\u3002<\/li>\n<li>\u274c <strong>\u8aa4\u53403<\/strong>\uff1a\u300c\u53ea\u6709Amazon\u8ce3\u5bb6\u624d\u9700\u8981VAT\u300d\u2192 \u932f\u8aa4\u3002\u6240\u6709B2C\u8de8\u5883\u92b7\u552e\u90fd\u9069\u7528\uff0c\u5305\u542beBay\u3001Shopify\u3001\u81ea\u71df\u5b98\u7db2\u3002<\/li>\n<\/ul>\n<p><strong>\u5b98\u65b9\u898f\u5b9a<\/strong>\uff1a\u6839\u64da<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/modernising-vat-cross-border-ecommerce_en\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df<\/a>\u8aaa\u660e\uff0c2021\u5e747\u67081\u65e5\u8d77\uff0c\u6240\u6709\u9032\u53e3\u5230\u6b50\u76df\u7684\u4f4e\u50f9\u503c\u8ca8\u7269\uff08\u2264\u20ac150\uff09\u53ef\u900f\u904eIOSS\u5236\u5ea6\u7c21\u5316VAT\u7e73\u7d0d\uff0c\u9ad8\u50f9\u503c\u8ca8\u7269\uff08&gt;\u20ac150\uff09\u5247\u9700\u5728\u9032\u53e3\u6642\u7e73\u7d0d\u9032\u53e3VAT\uff0c\u4e26\u53ef\u80fd\u9700\u8981\u8a3b\u518a\u92b7\u552eVAT\u3002<\/p>\n<p>\u82e5\u9700\u4e86\u89e3\u5b8c\u6574\u7684\u6b50\u76dfVAT\u8a3b\u518a\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<h2>\u8de8\u5883\u76f4\u90f5VAT\u5224\u65b7\u7684\u4e09\u5927\u6838\u5fc3\u6a19\u6e96<\/h2>\n<h3>\u6a19\u6e96\u4e00\uff1a\u8ca8\u7269\u50f9\u503c\u662f\u5426\u8d85\u904e\u20ac150\uff08\u9032\u53e3VAT\u5224\u5b9a\uff09<\/h3>\n<p><strong>\u20ac150\u662f\u95dc\u9375\u5206\u754c\u9ede<\/strong>\uff0c\u6c7a\u5b9a\u9032\u53e3VAT\u7684\u7e73\u7d0d\u65b9\u5f0f\uff1a<\/p>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u8ca8\u7269\u50f9\u503c<\/th>\n<th>\u9032\u53e3VAT\u8655\u7406\u65b9\u5f0f<\/th>\n<th>\u662f\u5426\u9700\u8a3b\u518aVAT<\/th>\n<th>\u8aaa\u660e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u2264\u20ac150<\/strong><\/td>\n<td>\u53ef\u9078\u64c7IOSS\u5236\u5ea6\u7d71\u4e00\u7e73\u7d0d<\/td>\n<td>\u5426\uff08\u82e5\u9078IOSS\uff09<\/td>\n<td>IOSS\u5141\u8a31\u53f0\u7063\u8ce3\u5bb6\u5728\u4e00\u500b\u6b50\u76df\u6210\u54e1\u570b\u8a3b\u518a\u7a05\u865f\uff0c\u7d71\u4e00\u7533\u5831\u7e73\u7d0d\u6240\u6709\u4f4e\u50f9\u503c\u8ca8\u7269\u7684\u9032\u53e3VAT\uff0c\u6d77\u95dc\u76f4\u63a5\u653e\u884c\uff0c\u7121\u9700\u5ba2\u6236\u984d\u5916\u7e73\u7a05<\/td>\n<\/tr>\n<tr>\n<td><strong>\u2264\u20ac150<\/strong><\/td>\n<td>\u4e0d\u4f7f\u7528IOSS<\/td>\n<td>\u8996\u5e74\u92b7\u552e\u984d\u800c\u5b9a<\/td>\n<td>\u82e5\u4e0d\u4f7f\u7528IOSS\uff0c\u9032\u53e3VAT\u7531\u5ba2\u6236\u5728\u6e05\u95dc\u6642\u7e73\u7d0d\uff0c\u53ef\u80fd\u5c0e\u81f4\u7269\u6d41\u5ef6\u9072\u8207\u5ba2\u8a34\u3002\u82e5\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\uff0c\u4ecd\u9700\u8a3b\u518a\u92b7\u552eVAT<\/td>\n<\/tr>\n<tr>\n<td><strong>&gt;\u20ac150<\/strong><\/td>\n<td>\u9032\u53e3\u6642\u7e73\u7d0d\u9032\u53e3VAT<\/td>\n<td>\u8996\u5e74\u92b7\u552e\u984d\u800c\u5b9a<\/td>\n<td>\u9ad8\u50f9\u503c\u8ca8\u7269\u7121\u6cd5\u4f7f\u7528IOSS\uff0c\u5fc5\u9808\u5728\u9032\u53e3\u6642\u7e73\u7d0d\u9032\u53e3VAT\uff08\u7531\u5ba2\u6236\u6216\u7269\u6d41\u5546\u4ee3\u7e73\uff09\u3002\u82e5\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\uff0c\u9700\u8a3b\u518a\u92b7\u552eVAT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>\u5be6\u52d9\u5efa\u8b70<\/strong>\uff1a\u82e5\u4e3b\u8981\u92b7\u552e\u4f4e\u50f9\u503c\u5546\u54c1\uff08\u5982\u670d\u98fe\u3001\u914d\u4ef6\u30013C\u5468\u908a\uff09\uff0c\u5f37\u70c8\u5efa\u8b70\u8a3b\u518aIOSS\uff0c\u53ef\u5927\u5e45\u7c21\u5316\u6e05\u95dc\u6d41\u7a0b\u3001\u63d0\u5347\u5ba2\u6236\u9ad4\u9a57\u3001\u964d\u4f4e\u7269\u6d41\u6210\u672c\u3002<\/p>\n<hr \/>\n<h3>\u57162: \u8de8\u5883\u76f4\u90f5VAT\u5224\u65b7\u6d41\u7a0b\u5716\uff08\u20ac150\u9580\u6abb\uff09<\/h3>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19994\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/cross-border-direct-mail-vat-decision-flowchart-150-threshold-2026.png\" alt=\"\u8de8\u5883\u76f4\u90f5VAT\u5224\u65b7\u6d41\u7a0b\u5716\uff0c\u986f\u793a\u20ac150\u9580\u6abb\u5c0dIOSS\u9078\u64c7\u8207\u9032\u53e3VAT\u7e73\u7d0d\u65b9\u5f0f\u7684\u5f71\u97ff\uff0c\u7da0\u6a59\u7d05\u914d\u8272\u6a19\u793a\u5efa\u8b70\u8207\u98a8\u96aa\u8def\u5f91\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/cross-border-direct-mail-vat-decision-flowchart-150-threshold-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/cross-border-direct-mail-vat-decision-flowchart-150-threshold-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/cross-border-direct-mail-vat-decision-flowchart-150-threshold-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/cross-border-direct-mail-vat-decision-flowchart-150-threshold-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/cross-border-direct-mail-vat-decision-flowchart-150-threshold-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/p>\n<hr \/>\n<h3>\u6a19\u6e96\u4e8c\uff1a\u5e74\u92b7\u552e\u984d\u662f\u5426\u8d85\u904e\u20ac10,000\uff08\u92b7\u552eVAT\u5224\u5b9a\uff09<\/h3>\n<p>\u5373\u4f7f\u4f7f\u7528IOSS\u8655\u7406\u9032\u53e3VAT\uff0c<strong>\u82e5\u8de8\u5883\u76f4\u90f5B2C\u92b7\u552e\u984d\uff08\u5168\u6b50\u76df\u5408\u8a08\uff09\u8d85\u904e\u20ac10,000\/\u5e74<\/strong>\uff0c\u4ecd\u9700\u8a3b\u518a\u92b7\u552eVAT\u3002\u9019\u662f<strong>\u6b50\u76df\u9060\u8ddd\u92b7\u552e\uff08Distance Selling\uff09\u9580\u6abb\u898f\u5b9a<\/strong>\u3002<\/p>\n<p><strong>\u95dc\u9375\u5224\u5b9a<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>\u5e74\u92b7\u552e\u984d\u2264\u20ac10,000<\/strong>\uff1a\u7121\u9700\u8a3b\u518a\u92b7\u552eVAT\uff0c\u50c5\u9700\u8655\u7406\u9032\u53e3VAT\uff08\u900f\u904eIOSS\u6216\u5ba2\u6236\u6e05\u95dc\uff09<\/li>\n<li><strong>\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000<\/strong>\uff1a\u5fc5\u9808\u5728\u92b7\u552e\u570b\u8a3b\u518aVAT\uff0c\u6216\u9078\u64c7OSS\u7c21\u5316\u7533\u5831\u5236\u5ea6<\/li>\n<\/ul>\n<p><strong>OSS vs IOSS\u5dee\u7570<\/strong>\uff1a<\/p>\n<ul>\n<li><strong>IOSS<\/strong>\uff1a\u8655\u7406\u9032\u53e3VAT\uff08\u8ca8\u7269\u5f9e\u6b50\u76df\u5883\u5916\u9032\u53e3\uff09\uff0c\u9069\u7528\u65bc\u2264\u20ac150\u7684B2C\u92b7\u552e<\/li>\n<li><strong>OSS<\/strong>\uff1a\u8655\u7406\u92b7\u552eVAT\uff08\u8ca8\u7269\u5df2\u5728\u6b50\u76df\u5883\u5167\uff09\uff0c\u9069\u7528\u65bc\u8de8\u5883B2C\u9060\u8ddd\u92b7\u552e<\/li>\n<\/ul>\n<p><strong>\u5be6\u52d9\u60c5\u5883<\/strong>\uff1a\u82e5\u53f0\u7063\u8ce3\u5bb6\u5e74\u92b7\u552e\u984d\u20ac15,000\uff0c\u4e3b\u8981\u92b7\u552e\u20ac50\u7684\u5546\u54c1\uff0c\u5efa\u8b70\u540c\u6642\u8a3b\u518aIOSS\uff08\u8655\u7406\u9032\u53e3VAT\uff09\u8207OSS\uff08\u8655\u7406\u92b7\u552eVAT\uff09\uff0c\u53ef\u5728\u4e00\u500b\u6210\u54e1\u570b\u5b8c\u6210\u6240\u6709VAT\u7533\u5831\uff0c\u7121\u9700\u572827\u570b\u5206\u5225\u8a3b\u518a\u3002<\/p>\n<p>\u95dc\u65bc\u9032\u53e3\u3001\u5009\u5132\u8207\u8de8\u5883\u92b7\u552e\u7684VAT\u5224\u5b9a\u7d30\u7bc0\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<hr \/>\n<h3>\u6a19\u6e96\u4e09\uff1a\u662f\u5426\u4f7f\u7528\u96fb\u5546\u5e73\u53f0\uff08\u5e73\u53f0\u4ee3\u6263VAT\uff09<\/h3>\n<p>\u82e5\u900f\u904e\u96fb\u5546\u5e73\u53f0\uff08\u5982Amazon\u3001eBay\uff09\u92b7\u552e\uff0c\u90e8\u5206\u60c5\u6cc1\u4e0b<strong>\u5e73\u53f0\u6703\u4ee3\u70ba\u8655\u7406VAT<\/strong>\uff1a<\/p>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u5e73\u53f0<\/th>\n<th>VAT\u8655\u7406\u65b9\u5f0f<\/th>\n<th>\u8ce3\u5bb6\u8cac\u4efb<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Amazon\u6b50\u6d32\u7ad9<\/strong><\/td>\n<td>\u82e5\u4f7f\u7528FBA\uff08\u6b50\u76df\u5009\u5132\uff09\uff0c\u5e73\u53f0\u4ee3\u6263\u92b7\u552eVAT<\/td>\n<td>\u8ce3\u5bb6\u9700\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5426\u5247\u53ef\u80fd\u88ab\u66ab\u505c\u92b7\u552e\u6216\u6263\u6b3e<\/td>\n<\/tr>\n<tr>\n<td><strong>Amazon\u6b50\u6d32\u7ad9<\/strong><\/td>\n<td>\u82e5\u8de8\u5883\u76f4\u90f5\uff08FBM\uff09\uff0c\u8ce3\u5bb6\u81ea\u884c\u8655\u7406VAT<\/td>\n<td>\u8ce3\u5bb6\u9700\u8a3b\u518aIOSS\uff08\u2264\u20ac150\uff09\u6216\u5728\u9032\u53e3\u6642\u7e73\u7d0d\u9032\u53e3VAT<\/td>\n<\/tr>\n<tr>\n<td><strong>eBay<\/strong><\/td>\n<td>\u5e73\u53f0\u4e0d\u4ee3\u6263VAT<\/td>\n<td>\u8ce3\u5bb6\u9700\u81ea\u884c\u8a3b\u518aIOSS\u6216\u8655\u7406\u9032\u53e3VAT<\/td>\n<\/tr>\n<tr>\n<td><strong>Shopify\/\u81ea\u71df\u5b98\u7db2<\/strong><\/td>\n<td>\u5e73\u53f0\u4e0d\u4ee3\u6263VAT<\/td>\n<td>\u8ce3\u5bb6\u9700\u81ea\u884c\u8a3b\u518aIOSS\u6216\u8655\u7406\u9032\u53e3VAT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<blockquote><p>\u26a0\ufe0f <strong>\u91cd\u8981\u63d0\u9192<\/strong>: Amazon\u8981\u6c42\u6240\u6709\u4f7f\u7528FBA\u7684\u8ce3\u5bb6\u63d0\u4f9b\u6709\u6548VAT\u7a05\u865f\uff0c\u5373\u4f7f\u5e73\u53f0\u4ee3\u6263VAT\uff0c\u8ce3\u5bb6\u4ecd\u9700\u8a3b\u518a\u7a05\u865f\u4e26\u5b9a\u671f\u7533\u5831\u3002\u82e5\u672a\u63d0\u4f9b\uff0cAmazon\u53ef\u80fd\u66ab\u505c\u92b7\u552e\u6b0a\u9650\u6216\u76f4\u63a5\u5f9e\u5e33\u6236\u6263\u6b3e\u4ee3\u7e73\u3002<\/p><\/blockquote>\n<hr \/>\n<h2>IOSS\u5236\u5ea6\u8a73\u89e3\uff1a\u8de8\u5883\u76f4\u90f5\u6700\u4f73\u89e3\u6c7a\u65b9\u6848<\/h2>\n<h3>\u4ec0\u9ebc\u662fIOSS\uff1f<\/h3>\n<p><strong>IOSS\uff08Import One-Stop Shop\uff0c\u9032\u53e3\u4e00\u7ad9\u5f0f\u5546\u5e97\uff09<\/strong> \u662f\u6b50\u76df2021\u5e74\u63a8\u51fa\u7684VAT\u7c21\u5316\u5236\u5ea6\uff0c\u5c08\u70ba\u5f9e\u6b50\u76df\u5883\u5916\u9032\u53e3\u4f4e\u50f9\u503c\u8ca8\u7269\uff08\u2264\u20ac150\uff09\u7684B2C\u92b7\u552e\u8a2d\u8a08\u3002<\/p>\n<p><strong>\u6838\u5fc3\u512a\u52e2<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u7d71\u4e00\u7e73\u7d0d\u9032\u53e3VAT<\/strong>\uff1a\u5728\u4e00\u500b\u6210\u54e1\u570b\u8a3b\u518aIOSS\u7a05\u865f\uff0c\u900f\u904e\u55ae\u4e00\u7533\u5831\u8868\u7e73\u7d0d\u6240\u6709\u6b50\u76df27\u570b\u7684\u9032\u53e3VAT<\/li>\n<li><strong>\u52a0\u901f\u6e05\u95dc<\/strong>\uff1a\u8ca8\u7269\u9032\u53e3\u6642\u7121\u9700\u5ba2\u6236\u984d\u5916\u7e73\u7a05\uff0c\u6d77\u95dc\u76f4\u63a5\u653e\u884c\uff0c\u5927\u5e45\u7e2e\u77ed\u7269\u6d41\u6642\u9593<\/li>\n<li><strong>\u63d0\u5347\u5ba2\u6236\u9ad4\u9a57<\/strong>\uff1a\u5ba2\u6236\u4e0b\u55ae\u6642\u5373\u652f\u4ed8\u542bVAT\u50f9\u683c\uff0c\u7121\u9700\u64d4\u5fc3\u6e05\u95dc\u6642\u88ab\u8ffd\u52a0\u7a05\u8cbb<\/li>\n<li><strong>\u964d\u4f4e\u7269\u6d41\u6210\u672c<\/strong>\uff1a\u907f\u514d\u6e05\u95dc\u5ef6\u9072\u3001\u9000\u8ca8\u3001\u5ba2\u8a34\u7b49\u984d\u5916\u6210\u672c<\/li>\n<\/ol>\n<h3>IOSS\u8a3b\u518a\u689d\u4ef6\u8207\u6d41\u7a0b<\/h3>\n<p><strong>\u8a3b\u518a\u689d\u4ef6<\/strong>\uff1a<\/p>\n<ul>\n<li>\u975e\u6b50\u76df\u4f01\u696d\uff08\u5982\u53f0\u7063\u516c\u53f8\uff09<\/li>\n<li>\u92b7\u552e\u4f4e\u50f9\u503c\u8ca8\u7269\uff08\u2264\u20ac150\uff09\u7d66\u6b50\u76df\u6d88\u8cbb\u8005<\/li>\n<li>\u900f\u904e\u8de8\u5883\u76f4\u90f5\u65b9\u5f0f\uff08\u7121\u6b50\u76df\u5009\u5132\uff09<\/li>\n<\/ul>\n<p><strong>\u8a3b\u518a\u6d41\u7a0b<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u9078\u64c7\u8a3b\u518a\u570b<\/strong>\uff1a\u53ef\u5728\u4efb\u4e00\u6b50\u76df\u6210\u54e1\u570b\u8a3b\u518a\uff08\u5efa\u8b70\u9078\u64c7\u611b\u723e\u862d\u3001\u8377\u862d\u7b49\u53cb\u5584\u570b\u5bb6\uff09<\/li>\n<li><strong>\u59d4\u8a17\u4e2d\u4ecb\u4ee3\u7406<\/strong>\uff1a\u53f0\u7063\u4f01\u696d\u9700\u59d4\u8a17\u6b50\u76df\u5883\u5167\u7684IOSS\u4e2d\u4ecb\u4ee3\u7406\uff08Intermediary\uff09\u4ee3\u70ba\u8a3b\u518a\u8207\u7533\u5831<\/li>\n<li><strong>\u53d6\u5f97IOSS\u7a05\u865f<\/strong>\uff1a\u683c\u5f0f\u70baIM+\u570b\u5bb6\u4ee3\u78bc+9\u4f4d\u6578\u5b57\uff08\u5982IM1234567890\uff09<\/li>\n<li><strong>\u7533\u5831\u9031\u671f<\/strong>\uff1a\u6bcf\u6708\u7533\u5831\u4e00\u6b21\uff0c\u7533\u5831\u622a\u6b62\u65e5\u70ba\u6b21\u6708\u6708\u5e95<\/li>\n<\/ol>\n<p><strong>\u8cbb\u7528\u9810\u4f30<\/strong>\uff1a<\/p>\n<ul>\n<li>IOSS\u4e2d\u4ecb\u4ee3\u7406\u8cbb\uff1a\u7d04\u20ac500-1,500\/\u5e74<\/li>\n<li>\u7533\u5831\u670d\u52d9\u8cbb\uff1a\u7d04\u20ac50-200\/\u6708\uff08\u4f9d\u92b7\u552e\u984d\u800c\u5b9a\uff09<\/li>\n<\/ul>\n<p>\u6839\u64da<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/ioss_en\" target=\"_blank\" rel=\"noopener\">\u6b50\u76df\u59d4\u54e1\u6703IOSS\u5b98\u65b9\u6307\u5357<\/a>\uff0cIOSS\u5236\u5ea6\u9069\u7528\u65bc\u6240\u6709\u5f9e\u6b50\u76df\u5883\u5916\u9032\u53e3\u7684\u4f4e\u50f9\u503cB2C\u8ca8\u7269\uff0c\u7121\u8ad6\u900f\u904e\u4f55\u7a2e\u7269\u6d41\u65b9\u5f0f\uff08\u90f5\u653f\u3001\u5feb\u905e\u3001\u7269\u6d41\u5546\uff09\u3002<\/p>\n<hr \/>\n<h3>\u57163: IOSS vs \u50b3\u7d71\u9032\u53e3VAT\u6bd4\u8f03\u5716<\/h3>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-19995\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/ioss-vs-traditional-import-vat-comparison-chart-2026.png\" alt=\"IOSS vs\u50b3\u7d71\u9032\u53e3VAT\u6bd4\u8f03\u5716\uff0c\u986f\u793a\u4f7f\u7528IOSS\u5728\u6e05\u95dc\u901f\u5ea6\u3001\u5ba2\u6236\u9ad4\u9a57\u3001\u7269\u6d41\u6210\u672c\u7684\u660e\u986f\u512a\u52e2\" width=\"2560\" height=\"1429\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/ioss-vs-traditional-import-vat-comparison-chart-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/ioss-vs-traditional-import-vat-comparison-chart-2026-768x429.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/ioss-vs-traditional-import-vat-comparison-chart-2026-1536x857.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/ioss-vs-traditional-import-vat-comparison-chart-2026-2048x1143.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/ioss-vs-traditional-import-vat-comparison-chart-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<hr \/>\n<h2>\u4e0d\u540c\u92b7\u552e\u6a21\u5f0f\u7684VAT\u5408\u898f\u7b56\u7565<\/h2>\n<h3>\u7b56\u7565\u4e00\uff1a\u4f4e\u50f9\u503c\u5546\u54c1\u4e3b\u5c0e\uff08\u2264\u20ac150\uff09<\/h3>\n<p><strong>\u9069\u7528\u60c5\u5883<\/strong>\uff1a\u4e3b\u8981\u92b7\u552e\u670d\u98fe\u3001\u914d\u4ef6\u30013C\u5468\u908a\u7b49\u4f4e\u50f9\u503c\u5546\u54c1<\/p>\n<p><strong>\u5efa\u8b70\u65b9\u6848<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u8a3b\u518aIOSS\u7a05\u865f<\/strong>\uff08\u5fc5\u8981\uff09<\/li>\n<li>\u82e5\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000\uff0c\u52a0\u8a3b\u518aOSS\u8655\u7406\u92b7\u552eVAT<\/li>\n<li>\u5728\u5546\u54c1\u5b9a\u50f9\u6642\u5167\u542bVAT\uff0c\u63d0\u5347\u5ba2\u6236\u9ad4\u9a57<\/li>\n<\/ol>\n<p><strong>\u512a\u52e2<\/strong>\uff1a\u6e05\u95dc\u5feb\u901f\u3001\u5ba2\u6236\u6eff\u610f\u5ea6\u9ad8\u3001\u7269\u6d41\u6210\u672c\u4f4e<\/p>\n<hr \/>\n<h3>\u7b56\u7565\u4e8c\uff1a\u9ad8\u50f9\u503c\u5546\u54c1\u4e3b\u5c0e\uff08&gt;\u20ac150\uff09<\/h3>\n<p><strong>\u9069\u7528\u60c5\u5883<\/strong>\uff1a\u4e3b\u8981\u92b7\u552e\u5bb6\u96fb\u3001\u5bb6\u5177\u3001\u9ad8\u55ae\u50f93C\u7522\u54c1<\/p>\n<p><strong>\u5efa\u8b70\u65b9\u6848<\/strong>\uff1a<\/p>\n<ol>\n<li><strong>\u7121\u6cd5\u4f7f\u7528IOSS<\/strong>\uff0c\u9700\u5728\u9032\u53e3\u6642\u7e73\u7d0d\u9032\u53e3VAT<\/li>\n<li>\u82e5\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000\uff0c\u9700\u8a3b\u518a\u92b7\u552eVAT\uff08\u5efa\u8b70\u9078\u64c7OSS\uff09<\/li>\n<li>\u660e\u78ba\u544a\u77e5\u5ba2\u6236\u9700\u5728\u6e05\u95dc\u6642\u7e73\u7d0d\u9032\u53e3VAT\u8207\u95dc\u7a05<\/li>\n<\/ol>\n<p><strong>\u98a8\u96aa\u63d0\u9192<\/strong>\uff1a\u9ad8\u50f9\u503c\u8ca8\u7269\u6e05\u95dc\u8907\u96dc\uff0c\u53ef\u80fd\u5ef6\u90721-2\u9031\uff0c\u5efa\u8b70\u9078\u64c7\u53ef\u9760\u7269\u6d41\u5546\u4e26\u63d0\u4f9b\u6e05\u95dc\u5354\u52a9\u3002<\/p>\n<hr \/>\n<h3>\u7b56\u7565\u4e09\uff1a\u6df7\u5408\u92b7\u552e\u6a21\u5f0f<\/h3>\n<p><strong>\u9069\u7528\u60c5\u5883<\/strong>\uff1a\u540c\u6642\u92b7\u552e\u4f4e\u50f9\u503c\u8207\u9ad8\u50f9\u503c\u5546\u54c1<\/p>\n<p><strong>\u5efa\u8b70\u65b9\u6848<\/strong>\uff1a<\/p>\n<ol>\n<li>\u4f4e\u50f9\u503c\u5546\u54c1\uff08\u2264\u20ac150\uff09\u4f7f\u7528IOSS<\/li>\n<li>\u9ad8\u50f9\u503c\u5546\u54c1\uff08&gt;\u20ac150\uff09\u5728\u9032\u53e3\u6642\u7e73\u7d0d\u9032\u53e3VAT<\/li>\n<li>\u82e5\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000\uff0c\u7d71\u4e00\u8a3b\u518aOSS\u8655\u7406\u92b7\u552eVAT<\/li>\n<\/ol>\n<p><strong>\u5be6\u52d9\u6280\u5de7<\/strong>\uff1a\u5728\u5546\u54c1\u9801\u9762\u660e\u78ba\u6a19\u793a\u300c\u542bVAT\u300d\u6216\u300c\u9700\u6e05\u95dc\u7e73\u7a05\u300d\uff0c\u907f\u514d\u5ba2\u6236\u8aa4\u89e3\u3002<\/p>\n<hr \/>\n<h2>\u5e38\u898b\u98a8\u96aa\u8207\u907f\u96aa\u7b56\u7565<\/h2>\n<h3>\u98a8\u96aa\u4e00\uff1a\u672a\u8a3b\u518aIOSS\u5c0e\u81f4\u6e05\u95dc\u5ef6\u9072<\/h3>\n<p><strong>\u5f8c\u679c<\/strong>\uff1a\u5ba2\u6236\u9700\u5728\u6e05\u95dc\u6642\u984d\u5916\u7e73\u7d0d\u9032\u53e3VAT+\u6e05\u95dc\u8cbb\uff08\u901a\u5e38\u20ac10-30\uff09\uff0c\u5c0e\u81f4\u7269\u6d41\u5ef6\u9072\u3001\u5ba2\u8a34\u3001\u9000\u8ca8\u7387\u4e0a\u5347\u3002<\/p>\n<p><strong>\u907f\u96aa\u7b56\u7565<\/strong>\uff1a<\/p>\n<ul>\n<li>\u512a\u5148\u8a3b\u518aIOSS\uff0c\u5373\u4f7f\u521d\u671f\u92b7\u552e\u984d\u4e0d\u9ad8<\/li>\n<li>\u9078\u64c7\u652f\u63f4IOSS\u7533\u5831\u7684\u7269\u6d41\u5546\u6216\u4e2d\u4ecb\u4ee3\u7406<\/li>\n<li>\u5728\u5546\u54c1\u9801\u9762\u660e\u78ba\u6a19\u793a\u300c\u5df2\u542bVAT\uff0c\u7121\u9700\u984d\u5916\u7e73\u7a05\u300d<\/li>\n<\/ul>\n<hr \/>\n<h3>\u98a8\u96aa\u4e8c\uff1a\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\u672a\u8a3b\u518a\u92b7\u552eVAT<\/h3>\n<p><strong>\u5f8c\u679c<\/strong>\uff1a\u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73VAT+\u7f70\u6b3e\uff08\u53ef\u9054\u92b7\u552e\u984d20%\uff09\u3001\u5e73\u53f0\u4e0b\u67b6\u3001\u7121\u6cd5\u958b\u7acb\u5408\u898f\u767c\u7968\u3002<\/p>\n<p><strong>\u907f\u96aa\u7b56\u7565<\/strong>\uff1a<\/p>\n<ul>\n<li>\u5b9a\u671f\u76e3\u63a7\u92b7\u552e\u984d\uff0c\u63d0\u524d3\u500b\u6708\u6e96\u5099\u8a3b\u518a<\/li>\n<li>\u9078\u64c7OSS\u5236\u5ea6\uff0c\u5728\u4e00\u500b\u570b\u5bb6\u5b8c\u6210\u6240\u6709\u7533\u5831<\/li>\n<li>\u59d4\u8a17\u5c08\u696d\u7a05\u52d9\u9867\u554f\u8655\u7406\u8a3b\u518a\u8207\u7533\u5831<\/li>\n<\/ul>\n<hr \/>\n<h3>\u98a8\u96aa\u4e09\uff1a\u8ca8\u7269\u88ab\u6d77\u95dc\u6263\u62bc<\/h3>\n<p><strong>\u5f8c\u679c<\/strong>\uff1a\u8ca8\u7269\u7121\u6cd5\u6e05\u95dc\u3001\u5ba2\u6236\u9000\u6b3e\u3001\u7269\u6d41\u640d\u5931\u3001\u54c1\u724c\u5f62\u8c61\u53d7\u640d\u3002<\/p>\n<p><strong>\u907f\u96aa\u7b56\u7565<\/strong>\uff1a<\/p>\n<ul>\n<li>\u78ba\u4fdd\u5546\u54c1\u7533\u5831\u50f9\u503c\u6e96\u78ba\uff08\u4e0d\u4f4e\u5831\uff09<\/li>\n<li>\u63d0\u4f9b\u5b8c\u6574\u5546\u54c1\u8cc7\u8a0a\uff08HS Code\u3001\u6750\u8cea\u3001\u7528\u9014\uff09<\/li>\n<li>\u9078\u64c7\u7d93\u9a57\u8c50\u5bcc\u7684\u570b\u969b\u7269\u6d41\u5546<\/li>\n<\/ul>\n<blockquote><p>\ud83d\udea8 <strong>\u7a05\u52d9\u98a8\u96aa<\/strong>: \u82e5\u9577\u671f\u672a\u8a3b\u518aVAT\u4e14\u88ab\u7a05\u52d9\u6a5f\u95dc\u767c\u73fe\uff0c\u53ef\u80fd\u9762\u81e8\u8ffd\u7e73VAT\u3001\u7f70\u6b3e\uff08\u53ef\u9054\u92b7\u552e\u984d20%\uff09\u3001\u5211\u4e8b\u8cac\u4efb\uff08\u56b4\u91cd\u9003\u7a05\uff09\u3002\u5efa\u8b70\u53ca\u65e9\u5408\u898f\uff0c\u907f\u514d\u5f8c\u7e8c\u6cd5\u5f8b\u98a8\u96aa\u3002<\/p><\/blockquote>\n<p>\u95dc\u65bc\u7a05\u52d9\u7a3d\u67e5\u3001\u88dc\u7a05\u8207\u98a8\u96aa\u88dc\u6551\u7684\u8a73\u7d30\u8aaa\u660e\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<hr \/>\n<h2>\u7e3d\u7d50<\/h2>\n<p>\u8de8\u5883\u76f4\u90f5\u662f\u5426\u9700\u8981\u8a3b\u518a\u6b50\u76dfVAT\uff0c\u53d6\u6c7a\u65bc<strong>\u8ca8\u7269\u50f9\u503c\u3001\u5e74\u92b7\u552e\u984d\u3001\u662f\u5426\u4f7f\u7528IOSS<\/strong>\u4e09\u5927\u56e0\u7d20\uff1a<\/p>\n<ul>\n<li>\u2705 <strong>\u4f4e\u50f9\u503c\u5546\u54c1\uff08\u2264\u20ac150\uff09<\/strong>\uff1a\u5f37\u70c8\u5efa\u8b70\u8a3b\u518aIOSS\uff0c\u7d71\u4e00\u8655\u7406\u9032\u53e3VAT\uff0c\u52a0\u901f\u6e05\u95dc\u3001\u63d0\u5347\u5ba2\u6236\u9ad4\u9a57<\/li>\n<li>\u2705 <strong>\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000<\/strong>\uff1a\u5fc5\u9808\u8a3b\u518a\u92b7\u552eVAT\uff0c\u5efa\u8b70\u9078\u64c7OSS\u7c21\u5316\u7533\u5831<\/li>\n<li>\u2705 <strong>\u9ad8\u50f9\u503c\u5546\u54c1\uff08&gt;\u20ac150\uff09<\/strong>\uff1a\u7121\u6cd5\u4f7f\u7528IOSS\uff0c\u9700\u5728\u9032\u53e3\u6642\u7e73\u7d0d\u9032\u53e3VAT\uff0c\u82e5\u5e74\u92b7\u552e\u984d\u8d85\u6a19\u9700\u8a3b\u518a\u92b7\u552eVAT<\/li>\n<li>\u2705 <strong>\u63d0\u524d\u898f\u5283<\/strong>\uff1a\u5efa\u8b70\u5728\u6b63\u5f0f\u92b7\u552e\u524d3\u500b\u6708\u5b8c\u6210VAT\u8a3b\u518a\uff0c\u907f\u514d\u6e05\u95dc\u5ef6\u9072\u8207\u7a05\u52d9\u98a8\u96aa<\/li>\n<li>\u2705 <strong>\u5c08\u696d\u5354\u52a9<\/strong>\uff1aVAT\u8a3b\u518a\u8207\u7533\u5831\u6d89\u53ca\u8907\u96dc\u6cd5\u898f\uff0c\u5efa\u8b70\u59d4\u8a17\u5c08\u696d\u7a05\u52d9\u9867\u554f\u8655\u7406<\/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: \u4ec0\u9ebc\u662fIOSS\u5236\u5ea6\uff1f<\/h3>\n<p>IOSS\uff08Import One-Stop Shop\uff0c\u9032\u53e3\u4e00\u7ad9\u5f0f\u5546\u5e97\uff09\u662f\u6b50\u76df2021\u5e74\u63a8\u51fa\u7684VAT\u7c21\u5316\u5236\u5ea6\uff0c\u5141\u8a31\u975e\u6b50\u76df\u4f01\u696d\u5728\u4e00\u500b\u6210\u54e1\u570b\u8a3b\u518a\u7a05\u865f\uff0c\u7d71\u4e00\u7533\u5831\u7e73\u7d0d\u6240\u6709\u4f4e\u50f9\u503c\u8ca8\u7269\uff08\u2264\u20ac150\uff09\u7684\u9032\u53e3VAT\uff0c\u6d77\u95dc\u76f4\u63a5\u653e\u884c\uff0c\u7121\u9700\u5ba2\u6236\u984d\u5916\u7e73\u7a05\u3002<\/p>\n<h3>Q2: \u8de8\u5883\u76f4\u90f5\u4f4e\u50f9\u503c\u5546\u54c1\uff08\u2264\u20ac150\uff09\u4e00\u5b9a\u8981\u8a3b\u518aIOSS\u55ce\uff1f<\/h3>\n<p>\u4e0d\u662f\u5f37\u5236\uff0c\u4f46\u5f37\u70c8\u5efa\u8b70\u3002\u82e5\u4e0d\u8a3b\u518aIOSS\uff0c\u5ba2\u6236\u9700\u5728\u6e05\u95dc\u6642\u7e73\u7d0d\u9032\u53e3VAT+\u6e05\u95dc\u8cbb\uff08\u7d04\u20ac10-30\uff09\uff0c\u5c0e\u81f4\u7269\u6d41\u5ef6\u9072\u3001\u5ba2\u8a34\u3001\u9000\u8ca8\u7387\u4e0a\u5347\u3002\u8a3b\u518aIOSS\u53ef\u5927\u5e45\u63d0\u5347\u5ba2\u6236\u9ad4\u9a57\u8207\u7269\u6d41\u6548\u7387\u3002<\/p>\n<h3>Q3: IOSS\u548cOSS\u6709\u4ec0\u9ebc\u5dee\u5225\uff1f<\/h3>\n<p>IOSS\u8655\u7406\u9032\u53e3VAT\uff08\u8ca8\u7269\u5f9e\u6b50\u76df\u5883\u5916\u9032\u53e3\uff0c\u2264\u20ac150\uff09\uff0cOSS\u8655\u7406\u92b7\u552eVAT\uff08\u8ca8\u7269\u5df2\u5728\u6b50\u76df\u5883\u5167\uff0c\u8de8\u5883B2C\u92b7\u552e\uff09\u3002\u82e5\u53f0\u7063\u8ce3\u5bb6\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000\uff0c\u53ef\u80fd\u9700\u8981\u540c\u6642\u8a3b\u518aIOSS\uff08\u9032\u53e3VAT\uff09\u8207OSS\uff08\u92b7\u552eVAT\uff09\u3002<\/p>\n<h3>Q4: \u8de8\u5883\u76f4\u90f5\u9ad8\u50f9\u503c\u5546\u54c1\uff08&gt;\u20ac150\uff09\u9700\u8981\u8a3b\u518aVAT\u55ce\uff1f<\/h3>\n<p>\u82e5\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000\uff0c\u9700\u8981\u8a3b\u518a\u92b7\u552eVAT\u3002\u9ad8\u50f9\u503c\u8ca8\u7269\u7121\u6cd5\u4f7f\u7528IOSS\uff0c\u5fc5\u9808\u5728\u9032\u53e3\u6642\u7e73\u7d0d\u9032\u53e3VAT\uff08\u7531\u5ba2\u6236\u6216\u7269\u6d41\u5546\u4ee3\u7e73\uff09\uff0c\u82e5\u5e74\u92b7\u552e\u984d\u8d85\u6a19\uff0c\u9700\u984d\u5916\u8a3b\u518a\u92b7\u552eVAT\u3002<\/p>\n<h3>Q5: IOSS\u8a3b\u518a\u8981\u82b1\u591a\u5c11\u9322\uff1f<\/h3>\n<p>IOSS\u4e2d\u4ecb\u4ee3\u7406\u8cbb\u7d04\u20ac500-1,500\/\u5e74\uff0c\u7533\u5831\u670d\u52d9\u8cbb\u7d04\u20ac50-200\/\u6708\uff08\u4f9d\u92b7\u552e\u984d\u800c\u5b9a\uff09\u3002\u76f8\u8f03\u65bc\u572827\u570b\u5206\u5225\u8a3b\u518aVAT\uff08\u6bcf\u570b\u7d04\u20ac800-2,000\/\u5e74\uff09\uff0cIOSS\u6210\u672c\u5927\u5e45\u964d\u4f4e\u3002<\/p>\n<h3>Q6: \u6c92\u6709\u8a3b\u518aIOSS\u6703\u600e\u6a23\uff1f<\/h3>\n<p>\u98a8\u96aa\u5305\u62ec\uff1a(1)\u5ba2\u6236\u9700\u5728\u6e05\u95dc\u6642\u984d\u5916\u7e73\u7a05+\u6e05\u95dc\u8cbb (2)\u7269\u6d41\u5ef6\u90721-2\u9031 (3)\u5ba2\u8a34\u8207\u9000\u8ca8\u7387\u4e0a\u5347 (4)\u82e5\u5e74\u92b7\u552e\u984d\u8d85\u904e\u20ac10,000\u672a\u8a3b\u518a\u92b7\u552eVAT\uff0c\u53ef\u80fd\u88ab\u7a05\u52d9\u6a5f\u95dc\u8ffd\u7e73+\u7f70\u6b3e\uff08\u53ef\u9054\u92b7\u552e\u984d20%\uff09\u3002<\/p>\n<h3>Q7: IOSS\u8a3b\u518a\u9700\u8981\u591a\u4e45\uff1f<\/h3>\n<p>\u7d042-4\u9031\u3002\u9700\u6e96\u5099\u516c\u53f8\u767b\u8a18\u6587\u4ef6\u3001\u8ca0\u8cac\u4eba\u8eab\u5206\u8b49\u660e\u3001\u9280\u884c\u5e33\u6236\u8cc7\u8a0a\u7b49\uff0c\u59d4\u8a17IOSS\u4e2d\u4ecb\u4ee3\u7406\u8fa6\u7406\u3002\u5efa\u8b70\u5728\u6b63\u5f0f\u92b7\u552e\u524d3\u500b\u6708\u958b\u59cb\u6e96\u5099\u3002<\/p>\n<h3>Q8: \u6211\u53ea\u5728eBay\u92b7\u552e\uff0c\u4e5f\u9700\u8981IOSS\u55ce\uff1f<\/h3>\n<p>\u82e5\u5e74\u92b7\u552e\u984d&gt;\u20ac10,000\u6216\u4e3b\u8981\u92b7\u552e\u4f4e\u50f9\u503c\u5546\u54c1\uff08\u2264\u20ac150\uff09\uff0c\u5efa\u8b70\u8a3b\u518aIOSS\u3002eBay\u4e0d\u4ee3\u6263VAT\uff0c\u8ce3\u5bb6\u9700\u81ea\u884c\u8655\u7406\u9032\u53e3VAT\u8207\u92b7\u552eVAT\u5408\u898f\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\u8207IOSS\/OSS\u5236\u5ea6\u8a73\u7d30\u898f\u5b9a\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703\u7a05\u52d9\u8207\u6d77\u95dc\u806f\u76df &#8211; IOSS\u5b98\u65b9\u6307\u5357<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/ioss_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/ioss_en<\/a><br \/>\n\u6b50\u76df\u5b98\u65b9IOSS\u5236\u5ea6\u8aaa\u660e\uff0c\u63d0\u4f9b\u8a3b\u518a\u689d\u4ef6\u3001\u7533\u5831\u6d41\u7a0b\u3001\u4e2d\u4ecb\u4ee3\u7406\u9078\u64c7\u3001\u20ac150\u9580\u6abb\u5224\u5b9a\u7b49\u5b8c\u6574\u6307\u5357\u3002<\/li>\n<li><strong>\u6b50\u76df\u59d4\u54e1\u6703 &#8211; VAT\u96fb\u5546\u5957\u88dd\u65b9\u6848(VAT e-commerce package)<\/strong><br \/>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/modernising-vat-cross-border-ecommerce_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/modernising-vat-cross-border-ecommerce_en<\/a><br \/>\n\u6b50\u76df2021\u5e74\u751f\u6548\u7684VAT\u96fb\u5546\u6539\u9769\u65b9\u6848\uff0c\u53d6\u6d88\u20ac22\u9032\u53e3VAT\u514d\u7a05\u984d\u3001\u63a8\u51faIOSS\/OSS\u5236\u5ea6\u3001\u8abf\u6574\u9060\u8ddd\u92b7\u552e\u9580\u6abb\u7b49\u91cd\u5927\u8b8a\u9769\u8aaa\u660e\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>\u8de8\u5883\u76f4\u90f5\u6b50\u76df\u662f\u5426\u4e00\u5b9a\u8981\u8a3b\u518aVAT\uff1f\u6838\u5fc3\u7b54\u6848 \u4e0d\u4e00\u5b9a\u3002 \u53f0\u7063\u8ce3\u5bb6\u900f\u904e\u8de8\u5883\u76f4\u90f5\uff08\u5f9e\u53f0\u7063\u76f4\u63a5\u5bc4\u9001\u5546\u54c1\u7d66\u6b50\u76df\u6d88\u8cbb\u8005\uff09\u662f [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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