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\u9996\u5148\uff0cVAT\u662f\u5411\u6b50\u76df\u5883\u5167\u4ea4\u6613\u7684\u8cb7\u5bb6\u5fb5\u6536\u7684\u4e00\u7a2e\u6d88\u8cbb\u7a05\uff0c\u4e5f\u5c31\u662f\u9019\u500b\u7d0d\u7a05\u7fa9\u52d9\u662f\u6d88\u8cbb\u8005\u800c\u975e\u8ce3\u5bb6\u3002
\u800c\u70ba\u4ec0\u9ebc\u8ce3\u5bb6\u9700\u8981\u8a3b\u518aVAT\u7a05\u865f\u5462\uff0c\u4e3b\u8981\u662f\u5728\u6b50\u6d32\u5883\u5167\u4ee3\u66ff\u7a05\u5c40\u5411\u6d88\u8cbb\u8005\u6536\u7a05\uff0c\u4e26\u4e14\u628a\u6240\u6536\u7684\u7a05\u5b9a\u671f\u7e73\u7d0d\u56de\u7a05\u5c40\uff0c\u6240\u4ee5\u6d88\u8cbb\u8005\u662f\u771f\u6b63\u7684\u589e\u503c\u7a05\u7684\u627f\u64d4\u65b9\uff0c\u56e0\u6b64VAT\u4e5f\u662f\u4e00\u7a2e\u9593\u63a5\u7a05\u3002
\u6709\u4e9b\u8ce3\u5bb6\u670b\u53cb\u4ee5\u53ca\u4e00\u4e9b\u540c\u884c\u6703\u5bb9\u6613\u5b9a\u6027\u601d\u7dad\u628aVAT\u7406\u89e3\u70ba\u92b7\u552eVAT\uff0c\u7136\u5f8c\u5c0d\u65bc\u6211\u5011\u975e\u6b50\u76df\u5883\u5167\u7684\u8de8\u5883\u8ce3\u5bb6\uff0c\u9084\u6703\u6709\u4e00\u7a2eimport VAT\u8ddf\u5927\u5bb6\u606f\u606f\u76f8\u95dc\uff0c\u6211\u5011\u53ef\u4ee5\u7c21\u55ae\u7684\u7406\u89e3\u70ba\u92b7\u552eVAT\u70ba\u92b7\u9805\u7a05\uff08Output VAT\uff09\u800cimport VAT\u70ba\u9032\u9805\u7a05\uff08Input VAT\uff09\u3002
\u6211\u5011\u8ce3\u5bb6\u662f\u5426\u9700\u8981\u5728\u6b50\u76df\u7576\u5730\u9032\u884c\u589e\u503c\u7a05\u5408\u898f\u64cd\u4f5c\uff0c\u4e0d\u55ae\u55ae\u9700\u8981\u8003\u616e\u662f\u5426\u6709\u7e73\u7d0dOutput VAT\u7fa9\u52d9\uff0c\u9084\u9700\u8981\u8003\u616e\u662f\u5426\u9700\u8981\u6709\u59a5\u5584\u8655\u7406Import VAT\u4e8b\u52d9\u3002<\/p>\n\n\n\n

\u597d\u4e86\uff0c\u6211\u5011\u73fe\u5728\u56de\u6b78\u6b63\u984c\uff0c\u5230\u5e95\u570b\u5167\u81ea\u767c\u8ca8\u9700\u4e0d\u9700\u8981\u8a3b\u518a\u5fb7\u570bVAT\u5462\uff1f<\/p>\n\n\n\n

\u8b93\u6211\u5011\u4f86\u770b\u4e00\u7bc7\u5fb7\u570b\u7a05\u5c40\u5b98\u7db2\u7d66\u51fa\u7684\u6587\u7ae0<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u7a05\u5c40\u975e\u5e38\u8cbc\u5fc3\u7684\u5728\u5b98\u7db2\u7d66\u51fa\u4e86\u4e2d\u6587\u7248\u672c\uff0c\u6211\u5011\u4e5f\u8cbc\u5fc3\u70ba\u5927\u5bb6\u9001\u4e0a\u6587\u7ae0\u9023\u7d50\uff0c\u65b9\u4fbf\u5404\u4f4d\u67e5\u95b1\u7a05\u5c40\u539f\u6587\u3002
https:\/\/www.bzst.de\/SiteGlobals\/Functions\/Marginalspalte\/EN\/Allgemein\/ustrechtl_pflichten_nicht_eu_unternehmern\/UStrechtl_pflichten_nicht_eu_unternehmern.html<\/p>\n\n\n\n

\u6587\u7ae0\u4e2d\u5f37\u8abf\uff1a
\u91dd\u5c0d\u5eab\u5b58\u570b\u5728\u975e\u6b50\u76df\u5883\u5167\u7684\u8de8\u5883\u8ce3\u5bb6<\/strong>\uff0c\u5728\u6700\u65b0\u5fb7\u570b\u7a05\u5c40\u5b98\u65b9\u6587\u4ef6\u662f\u6709\u8aaa\u660e\u5982\u4e0b\u4e09\u7a2e\u60c5\u6cc1\u7684\u975e\u6b50\u76df\u8de8\u5883\u8ce3\u5bb6\u662f\u6709VAT\u589e\u503c\u7a05\u5408\u898f\u64cd\u4f5c\u9700\u8981\uff1a<\/p>\n\n\n\n

    \n
  1. \u5f9e\u5fb7\u570b\u5009\u5eab\u5411\u5fb7\u570b\u5ba2\u6236\u53ca\u5fb7\u570b\u516c\u53f8\u92b7\u552e\u8ca8\u7269\u7684\u8ce3\u5bb6\u3002<\/li>\n\n\n\n
  2. \u5f9e\u6b50\u76df\u5176\u4ed6\u570b\u5bb6\uff08\u975e\u5fb7\u570b\uff09\u5009\u5eab\u5411\u5fb7\u570b\u7684\u8cb7\u5bb6\u92b7\u552e\uff0c\u4e26\u4e14\u5176\u4ed6\u6b50\u76df\u570b\u5bb6\uff08\u975e\u5fb7\u570b\uff09\u52a0\u8d77\u4f86\u4e00\u500b\u81ea\u7136\u5e74\u4e0d\u8d85\u904e10\u842c\u6b50\u5143\u7684\u8ce3\u5bb6\u3002\uff08\u4e5f\u5c31\u662f\u4e00\u65e6\u9059\u63a7\u92b7\u552e\u5b58\u5728\u6709\u4e00\u500b\u81ea\u7136\u5e74\u8d85\u904e\u4e8610\u842c\u6b50\u5143\u7684\u9059\u63a7\u92b7\u552e\u95be\u503c\uff0c\u63a5\u4e0b\u4f86\u7684\u81ea\u7136\u5e74\u90fd\u5fc5\u9808\u8981\u5728\u5fb7\u570b\u9032\u884cVAT\u589e\u503c\u7a05\u5408\u898f\u7e73\u7d0d\u3002\uff09<\/li>\n\n\n\n
  3. \u5f9e\u7b2c\u4e09\u570b\uff08\u6b50\u76df\u4ee5\u5916\u7684\u570b\u5bb6\uff09\u5009\u5eab\u5411\u5fb7\u570b\u8cb7\u5bb6\u6216\u8005\u5fb7\u570b\u5408\u4f5c\u5925\u4f34\u92b7\u552e\u7684\u8ce3\u5bb6\uff0c\u5982\u679c\u8ce3\u5bb6\u6216\u5176\u8ca8\u4ee3\u4f5c\u70baimporter\u9032\u884c\u6e05\u95dc\u53ca\u7e73\u7a05\u3002\u4e5f\u662f\u9700\u8981\u5728\u5fb7\u570b\u9032\u884cVAT\u589e\u503c\u7a05\u8a3b\u518a\u652f\u4ed8Import VAT\u7684\u3002<\/li>\n<\/ol>\n\n\n\n

    \u95dc\u65bc\u9019\u4e00\u6bb5\u7684\u5fb7\u8a9e\u539f\u6587\u5982\u4e0b\uff0c\u61c2\u5fb7\u8a9e\u7684\u5c0f\u5925\u4f34\u53ef\u4ee5\u770b\u4e0b\uff1a<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    \u90a3\u9ebc\u554f\u984c\u4f86\u4e86\uff1a<\/p>\n\n\n\n

    \u5fb7\u570b\u81ea\u767c\u8ca8\u8ce3\u5bb6\u662f\u5426\u6709\u5fc5\u8981\u8a3b\u518a\u5fb7\u570bVAT\uff1f
    \u4e9e\u99ac\u905c\u7d66\u81ea\u767c\u8ca8\u8ce3\u5bb6\u767c\u90f5\u4ef6\u8981\u6c42\u63d0\u4f9b\u589e\u503c\u7a05\u865f\u78bc\u6587\u4ef6\uff0c\u662f\u5426\u591a\u6b64\u4e00\u8209\uff1f
    \u5f8c\u671f\u5f85\u767c\u6709\u7b97\u4e0d\u7b97\u51fa\u723e\u53cd\u723e\u5462\uff1f<\/p>\n\n\n\n

    \u56de\u7b54\uff1a\u4e2d\u570b\u81ea\u767c\u8ca8\u7684\u8ce3\u5bb6\u9700\u4e0d\u9700\u8981\u8a3b\u518aVAT\u7a05\u865f\u7e73\u7d0dVAT\u662f\u53d6\u6c7a\u65bc\u8ab0\u4f5c\u70ba\u6e05\u95dc\u9032\u53e3\u5546\uff08Importer\uff09\u7684\uff1a<\/p>\n\n\n\n

      \n
    1. \u5982\u679c\u8ce3\u5bb6\u6216\u5176\u8ca8\u4ee3\u4f5c\u70baImporter\uff0c\u90a3\u9ebc\u8ce3\u5bb6\u9700\u8981\u8a3b\u518aVAT\u7a05\u865f\u5728\u5fb7\u570b\u9032\u53e3\u6e05\u95dc\u53ca\u7e73\u7d0dImport VAT\uff0c\u4e00\u65e6\u8ce3\u5bb6\u4f5c\u70ba\u9032\u53e3\u5546\uff08importer\uff09\uff0c\u90a3\u9ebc\u5728\u6bcf\u500b\u6708\u9084\u9700\u8981\u5c0d\u9019\u7b46\u81ea\u767c\u8ca8\u7684\u8a02\u55ae\u7533\u5831\u92b7\u552eVAT\uff0c\u4e26\u4e14\u524d\u9762\u7e73\u7d0d\u7684Import VAT\u53ef\u9000\u7a05\u6216\u8005\u62b5\u6263\u3002<\/li>\n\n\n\n
    2. \u5982\u679c\u8cb7\u5bb6\u6216\u5176\u5fb7\u570b\u5408\u4f5c\u5925\u4f34\u4f5c\u70baImporter\uff0c\u8ce3\u5bb6\u662f\u4e0d\u9700\u8981\u8a3b\u518aVAT\u5728\u5fb7\u570b\u7e73\u7d0dVAT\u7a05\u7684\u3002\u9032\u53e3\u6e05\u95dc\u53ca\u7e73\u7d0dImport VAT\u662f\u7531\u8cb7\u5bb6\u627f\u64d4\u7684\u3002<\/li>\n<\/ol>\n\n\n\n

      \u5f69\u86cb\u6642\u9593<\/p>\n\n\n\n

      \"\"<\/figure>\n\n\n\n

      \u77e5\u8bc6\u70b9\u4e00<\/strong>
      \u95dc\u65bc\u5fb7\u570b\u65b0\u6cd5\u6848
      \u5fb7\u570b\u589e\u503c\u7a05\u6cd5\u6848\u6700\u65b0\u7d30\u5247\u4e2d\u63d0\u5230\u96fb\u5b50\u5546\u52d9\u5e73\u53f0\u5c0d\u4e0d\u652f\u4ed8VAT\u589e\u503c\u7a05\u7684\u8ce3\u5bb6\u8ca0\u6709\u9023\u5e36\u8cac\u4efb\uff0c\u4f46\u5982\u679c\u96fb\u5b50\u5546\u52d9\u5e73\u53f0\u8a18\u9304\u8ce3\u5bb6\u7684\u5fc5\u8981\u4fe1\u606f\u4ee5\u53ca\u9075\u5b88\u4ed6\u5011\u7684\u76e1\u8077\u8abf\u67e5\u7fa9\u52d9\u53ef\u514d\u8cac\u3002
      \u6b63\u662f\u56e0\u70ba\u5982\u6b64\u5404\u5927\u96fb\u5b50\u5546\u52d9\u5e73\u53f0\u7d1b\u7d1b\u767c\u51fa\u901a\u544a\u6536\u96c6\u4e26\u8a18\u9304\u8ce3\u5bb6\u7684\u5fb7\u570bVAT\u589e\u503c\u7a05\u7a05\u52d9\u8b49\u66f8\u76f8\u95dc\u4fe1\u606f\uff0c\u5176\u4e2d\u6bd4\u8f03\u6709\u4ee3\u8868\u7684\u662febay\uff0camazon\uff0cwish\u9019\u5e7e\u500b\u5e73\u53f0\u3002<\/p>\n\n\n\n

      \"\"<\/figure>\n\n\n\n

      \u77e5\u8bc6\u70b9\u4e8c<\/strong>
      \u95dc\u65bc\u82f1\u570b\u65b0\u898f
      2019\u5e742\u670814\u65e5\uff0c\u82f1\u570bHMRC\u767c\u5e03\u4e86\u5b98\u65b9\u4fe1\u606f\uff0c\u91dd\u5c0d\u8ce3\u5bb6\u5f9e\u6b50\u76df\u570b\u5bb6\u4ee5\u53ca\u975e\u6b50\u76df\u570b\u5bb6\u767c\u8ca8\u5230\u82f1\u570b\uff0c\u5b58\u5728\u4ee5\u4e0b3\u7a2e\u60c5\u6cc1\u7684\u8ce3\u5bb6\u9700\u8981\u8a3b\u518aVAT\u652f\u4ed8\u9032\u53e3VAT\uff1a<\/p>\n\n\n\n

        \n
      1. \u5c0d\u8ce3\u5bb6\u5f9e\u6b50\u76df\u570b\u5bb6\u4ee5\u53ca\u975e\u6b50\u76df\u570b\u5bb6\u767c\u8ca8\u5230\u82f1\u570b\u3002<\/li>\n\n\n\n
      2. 2019\u5e743\u670829\u65e5\uff08\u82f1\u570b\u812b\u6b50\u5f8c\uff09\u92b7\u552e\u767c\u5f80\u82f1\u570b\u7684\u8ca8\u7269\u50f9\u503c\u4f4e\u65bc\u6216\u8005\u7b49\u65bc \u00a3135\u3002<\/li>\n\n\n\n
      3. \u9078\u64c7\u8ce3\u5bb6\u652f\u4ed8import VAT\uff0c\u800c\u4e0d\u662f\u8ca8\u4ee3\u652f\u4ed8\u3002
        \u5c0d\u65bc\u9019\u500b\u82f1\u570bHMRC\u65b0\u898f\uff0c\u5176\u5be6\u5c0d\u8ce3\u5bb6\u4f86\u8aaa\u662f\u4e2d\u570b\u6216\u5176\u4ed6\u56fd\u5bb6\u767c\u8ca8\u5230\u82f1\u570b\uff0c\u8ca8\u503c\u5728135\u82f1\u938a\u4ee5\u4e0b\uff0c\u5982\u679c\u8ca8\u4ee3\u516c\u53f8\u4e0d\u4ee3\u4ed8\u7a05\u91d1\u60c5\u6cc1\u4e0b\uff0c\u8ce3\u5bb6\u662f\u9700\u8981\u8a3b\u518a\u82f1\u570bVAT\u7684\u3002\u5c0d\u65bc\u5c0f\u8ca8\u503c\uff08135\u82f1\u938a\uff09\u4ee5\u4e0b\u7684\u5305\u62ec\uff0c\u662f\u9700\u8981\u8ce3\u5bb6\u652f\u4ed8import VAT\u7684\uff0c\u53ea\u662f\u662f\u5426\u9700\u8981\u8ce3\u5bb6\u8a3b\u518a\u9019\u500bVAT\u7a05\u865f\uff0c\u53d6\u6c7a\u65bc\u8ca8\u4ee3\u516c\u53f8\u662f\u5426\u6709\u81ea\u5df1vat\u4ee3\u66ff\u8ce3\u5bb6\u652f\u4ed8Import VAT\u3002<\/li>\n<\/ol>\n\n\n\n
        \"\"<\/figure>\n\n\n\n

        \u77e5\u8bc6\u70b9\u4e09<\/strong>
        \u95dc\u65bc\u812b\u6b50
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