德国VAT税率下调：跨境卖家必须掌握的发票与申报要点

德国VAT税率下调：跨境卖家必须掌握的发票与申报要点

Germany VAT Rate Reduction: Essential Invoice and Declaration Guide for Cross-Border Sellers

最新政策速递：为应对疫情刺激经济，德国政府宣布2020年7月1日至12月31日期间临时下调增值税率：标准税率从19%降至16%，低税率从7%降至5%。

Latest Policy Update: To boost pandemic recovery, Germany temporarily reduced VAT rates from July 1 to December 31, 2020: standard rate from 19% to 16%, reduced rate from 7% to 5%.

重要时间节点：新税率适用于2020年8月（申报7月税金）至2021年1月（申报2020年12月税金）期间的增值税计算。

Critical Timeline: New rates apply to VAT calculations from August 2020 (for July declarations) through January 2021 (for December 2020 declarations).

卖家实操指南 Seller Operation Guide

1. 发票开具注意事项
• 7月1日及之后发货的订单按16%开票
• 6月30日前发货的订单即使7月开票仍按19%
• 亚马逊卖家特别注意：平台系统尚未更新，自动发票仍显示19%，需联系亚马逊修正

1. Invoice Issuance Notes
• Orders shipped on/after July 1: apply 16% rate
• Orders shipped before June 30: maintain 19% even if invoiced in July
• Amazon sellers note: System still generates 19% invoices, contact Amazon for corrections

2. 税务申报要点
混合税率期间（7月申报包含6月19%和7月16%订单）：
• 查看VAT交易报告的I栏"Transaction Depart Date"
• 6月30日发货=19% | 7月1日发货=16%

2. Tax Declaration Key Points
During transition period (July declarations include both rates):
• Check Column I "Transaction Depart Date" in VAT Report
• June 30 shipment=19% | July 1 shipment=16%

平台特别说明 Platform Notices

• eBay不会自动调整商品售价，卖家需自行修改价格并在发票注明新税率
• 亚马逊VAT calculation services用户需主动跟进系统更新情况

• eBay won't auto-adjust prices, sellers must manually update with new rate on invoices
• Amazon VAT service users should monitor system updates

（本文观点不代表雨果网立场）
Get more market reports at Cross-Border Database for EU/SEA market insights!