跨境电商VAT税务合规指南：如何避免4600位卖家的集体警告
随着跨境电商行业的快速发展，税务合规已成为卖家必须面对的重要课题。 深圳欧税通技术有限公司副总经理韩莎莎在接受雨果网采访时表示："申报和缴税是VAT合规化的两大核心。如果把店铺比作小孩，那么税号就相当于'防疫针'，需要定期进行'体检'(申报)和'喂养'(缴税)，才能健康成长。"
In the rapid development of cross-border e-commerce, tax compliance has become a critical issue for sellers. Han Shasha, Deputy General Manager of Shenzhen Oushuitong Technology Co., Ltd., told Cifnews: "Declaration and tax payment are the two core elements of VAT compliance. If we compare a store to a child, then the tax number is equivalent to a 'vaccination', requiring regular 'check-ups' (declaration) and 'feeding' (tax payment) for healthy growth."
据透露，过去两年中，英国税务部门对亚马逊和eBay等电商平台上的销售商品进行了清查，4600家电商卖家因税务问题收到了警告。特别是在销售旺季临近时，任何税务问题都可能给卖家带来致命打击。
It was revealed that in the past two years, the UK tax authorities conducted inspections of goods sold on e-commerce platforms such as Amazon and eBay, with 4,600 e-commerce sellers receiving warnings due to tax issues. Especially as the peak sales season approaches, any tax problem could deal a fatal blow to sellers.
欧洲VAT市场现状
Current Status of European VAT Market
韩莎莎详细介绍了欧洲VAT市场的发展历程：2017年下半年VAT开始进入中国跨境电商视野；2018年英国财政法案生效；2019年德国法案生效；2020年法国VAT反欺诈法案生效。值得注意的是，奥地利市场即使没有站点和仓储，只要远程销售额超过3.5万欧元，也需要注册VAT。
Han Shasha detailed the development of the European VAT market: VAT entered the view of Chinese cross-border e-commerce in the second half of 2017; the UK Finance Act took effect in 2018; the German Act took effect in 2019; and the French VAT Anti-Fraud Act took effect in 2020. Notably, even without sites and warehouses in the Austrian market, VAT registration is required if remote sales exceed €35,000.
2021年欧盟新税改方案解读
Analysis of the EU's New Tax Reform Plan for 2021
欧盟新税改方案主要包含四大重点：
- 推出一站式(OSS)注册申报服务
- 废除远程销售起征额(全欧范围年销售额超过1万欧元)
- 终止低于22欧元的进口增值税豁免政策
- 由电商平台或海关申报人负责收取和缴纳增值税
The EU's new tax reform plan mainly includes four key points:
- Introducing a one-stop-shop (OSS) registration and declaration service
- Abolishing the remote sales threshold (annual sales exceeding €10,000 across Europe)
- Terminating the import VAT exemption policy for goods below €22
- Making e-commerce platforms or customs declarers responsible for collecting and paying VAT
韩莎莎指出，新税改将对中国卖家产生两方面影响：一方面可以节省税务合规成本，另一方面将营造更加公平的欧洲市场环境。
Han Shasha pointed out that the new tax reform will have two impacts on Chinese sellers: on one hand, it can save tax compliance costs; on the other hand, it will create a fairer European market environment.
欧洲各国VAT收费标准及阈值
VAT Charging Standards and Thresholds in European Countries
欧洲各国VAT收费标准差异较大：
- 英国：3年前5000-8000元，现约1500元
- 德国：3年前15000-20000元，现约4000元
- 法国、意大利、西班牙：市场价约5000元
There are significant differences in VAT charging standards among European countries:
- UK: 5000-8000 yuan 3 years ago, now about 1500 yuan
- Germany: 15000-20000 yuan 3 years ago, now about 4000 yuan
- France, Italy, Spain: market price about 5000 yuan
何时必须注册VAT税号？
When is VAT Registration Mandatory?
中国卖家在以下情况必须注册VAT税号：
- 使用FBA仓储或海外仓(开通泛欧需注册多国VAT)
- 远程销售到某国超过该国阈值
- 达到各国远程销售阈值(注意2021年7月税改可能废除该阈值)
Chinese sellers must register for VAT in the following situations:
- Using FBA warehouses or overseas warehouses (Pan-European requires multi-country VAT registration)
- Remote sales to a country exceed its threshold
- Reaching the remote sales threshold of various countries (note that the tax reform in July 2021 may abolish this threshold)
韩莎莎特别提醒：随着旺季临近，往年德国VAT大清洗事件仍历历在目，无税务副本将被限制销售，卖家务必准时申报和缴税。
Han Shasha specially reminded: As the peak season approaches, the German VAT crackdown in previous years is still fresh in memory. Without tax copies, sales will be restricted, so sellers must declare and pay taxes on time.
未来VAT服务发展趋势
Future Trends in VAT Services
韩莎莎预测，未来VAT服务的核心优势将聚焦于数字化、电子化申报。符合欧盟OSS申报趋势和英国MTD申报趋势的VAT服务商将更具竞争优势。
Han Shasha predicted that the core advantage of future VAT services will focus on digital and electronic declaration. VAT service providers that comply with the EU's OSS declaration trend and the UK's MTD declaration trend will have more competitive advantages.
截至2020年9月1日，欧税通已服务30000+VAT，10000+跨境卖家，未来将继续优化系统，帮助中国卖家实现更便捷的税务合规。
As of September 1, 2020, Oushuitong has served 30,000+ VATs and 10,000+ cross-border sellers, and will continue to optimize its system in the future to help Chinese sellers achieve more convenient tax compliance.
