英国VAT税率详解及申请指南 - 跨境电商卖家必备
英国VAT简介
VAT(Value Added Tax)是英国的增值税制度，其前身为"Purchase Tax"。1973年英国加入欧洲经济共同体(EEC)后，于同年4月正式更名为VAT。自2011年1月4日起，英国VAT标准税率从17.5%上调至20%。
Introduction to UK VAT
VAT (Value Added Tax) is the UK's value-added tax system, formerly known as "Purchase Tax". After the UK joined the European Economic Community (EEC) in 1973, it was officially renamed VAT in April of the same year. Since January 4, 2011, the UK's standard VAT rate has increased from 17.5% to 20%.
英国VAT税率
英国VAT有两种税率：
- 标准税率20%：适用于预计年销售额超过23万英镑的企业
- 低税率7.5%：适用于预计年销售额不超过15万英镑的企业
UK VAT Rates
There are two VAT rates in the UK:
- Standard rate 20%: For businesses with expected annual sales exceeding £230,000
- Reduced rate 7.5%: For businesses with expected annual sales not exceeding £150,000
重要注意事项
- 适用低税率的企业，第一年可享受1%折扣(按6.5%申报)
- 低税率申报企业不可抵扣进项税
- 商品成本低于售价2%或高于2%但低于1000欧元，按16.5%申报
Important Notes
- Businesses eligible for the reduced rate enjoy a 1% discount in the first year (filing at 6.5%)
- Businesses filing at reduced rates cannot deduct input tax
- For goods with cost below 2% of selling price or above 2% but below €1000, file at 16.5%
英国VAT计算公式
应缴VAT = 销售税VAT - 进口税VAT
进口税VAT = (申报货值 + 头程运费 + 关税) × 20%
进口关税 = 申报货值 × 产品关税税率
UK VAT Calculation Formula
VAT payable = Sales VAT - Import VAT
Import VAT = (Declared value + Shipping cost + Duty) × 20%
Import Duty = Declared value × Product duty rate
英国VAT注册所需材料
- 公司营业执照(不同地区要求不同)
- 法人护照/身份证扫描件
- 店铺链接及相关后台信息
- 任选两种辅助文件(如出生证明、结婚证等)
- 申请服务信息表
- 授权文件
Documents Required for UK VAT Registration
- Business license (requirements vary by region)
- Scanned copy of legal representative's passport/ID
- Store link and relevant background information
- Any two supporting documents (e.g. birth certificate, marriage certificate, etc.)
- Application service information form
- Authorization documents
何时需要申请英国VAT？
不同企业类型有不同的申请条件，主要考虑因素包括：库存所在地、销售额是否超过阈值等。建议跨境电商卖家提前咨询专业税务顾问。
When to Apply for UK VAT?
Different business types have different application requirements, mainly considering factors such as inventory location and whether sales exceed thresholds. Cross-border e-commerce sellers are advised to consult professional tax advisors in advance.
注册时效：1-6周
Registration Time: 1-6 weeks
如需了解更多关于英国VAT税率和申请事项，请咨询我们的在线客服，专业的英国VAT税务顾问将为您解答。
For more information about UK VAT rates and application matters, please consult our online customer service, professional UK VAT tax advisors will answer your questions.
