首页 > Europe Tax and Regulatory Considerations – Amazon Seller Central

亚马逊被移除销售权英语,Europe Tax and Regulatory Considerations – Amazon Seller Central

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The VAT in Europe is a consumption tax assessed on the value added to goods and services. It applies to goods and service that are bought and sold for use or consumption in Europe. Thus, goods that are sold for export or services that are sold to customers abroad are normally not subject to VAT. Imports into Europe are taxed.

Value Added Tax is:

A general tax that applies to all commercial activities involving the production and distribution of goods.A consumption tax.Charged as a percentage of price, which means that the actual tax burden is visible at each stage in the production and distribution chain.Collected fractionally, through a system of partial payments, whereby taxable persons (that is, VAT-registered businesses) deduct the amount of tax that they have paid on purchases for their business activities from the VAT that they have collected on their sales. This mechanism ensures that the tax is neutral, regardless of how many transactions are involved.Paid to the revenue authorities by the seller of the goods-that is the "taxable person"-but it is actually paid by the buyer to the seller as part of the price. It is thus an indirect tax.

Learn more about the Value Added Tax (VAT)

How is VAT charged?

Registered VAT traders are given a VAT number and have to show the VAT collected from customers on invoices. In this way, the customer, if he is a registered trader, knows how much he can deduct in turn, and the consumer knows how much tax he has paid on the final product.

VAT coverage and VAT rates

Given that EU law only requires that the standard VAT rate must be at least 15% and the reduced rate at least 5%, actual rates applied vary between European countries, and certain types of products. In addition, certain member states have retained separate rules in specific areas.

The most reliable source of information on current VAT rates for a specified product in a particular member state is that country's VAT authority.

VAT on imports and exports

When selling products into Europe or from one European country to another, you should be aware that the tax rate can be different from country to country. If you transfer your own goods from one EU country to another, or if FBA transfers your goods from a fulfilment centre into another country where your products were stored, the transfer may also be treated as a transaction subject to VAT.You are responsible for meeting any VAT obligations that apply, including VAT obligations in the Amazon marketplace website locations, the country to which you are delivering (or Amazon is delivering on your behalf) your products, or any other countries.

Tip: When selling in multiple Amazon European marketplaces, keep in mind that you may be liable to pay VAT to different member states and so may need to apply for different VAT numbers with different member states. Consult your tax advisor to help you understand your VAT obligations in the EU.

If you import products into Europe, you may be obliged to pay VAT the moment the goods enter Europe-and in the destination country where you ship the goods.VAT is usually payable in the country of import by the declarant. You will be liable for the import VAT at the time of delivery of the goods unless you have entered into an arrangement with your supplier for the import VAT to be included in the price of the goods, and for the supplier to discharge the obligation by making a payment to the relevant tax authority.

If you are a company not established in the EU and ship your products from a non-EU country directly to a customer in an EU country, or you ship your products into an EU fulfilment centre, please consult your tax advisor to assess any import and VAT obligations you may have.

Goods sold for export to customers outside of Europe may not be subject to European VAT.

For more information, visit the European Commission website.

For more information, visit the European Commission and UK government website.

Registering for a VAT number and filing VAT returns

When you sell your products in the EU, you may need to charge VAT. You may need to request a VAT registration number, file VAT returns, and pay the VAT you collected from your customers to the tax authorities.

In most European countries, you can register online on the tax authority's website for the country where you want to register. Most of these websites provide the VAT information in English. The website will usually provide an online form for registering or a PDF form you can download to complete and return by post. If there is no provision for registering online, you can find out where to go to register for a VAT number. After you have submitted your request for a VAT number, you may also be sent forms to sign and return through regular post.

Registering for VAT may lead to a number of associated compliance requirements, including the need to file reports and issue VAT invoices.

Registering for VAT in multiple countries

Registering for VAT may be required depending on the level of your sales as well as where your inventory is stored. You should consult your tax advisors as to your VAT registration requirements based on your individual seller set up.

When you sell products to customers from your inventory stored in the EU, you may need to file VAT returns in the country from which you ship your products, and you may be required to file VAT returns in the country to which you ship your products (for example, if exceeding a threshold for "distance selling" in the European Union).

Distance selling of goods

Distance selling is when you sell goods from one European Union country to customers in another European Union country where, generally speaking, these customers are private individuals without undertaking any business activity for VAT purposes.

The "distance selling threshold" is a value in Euro or local currency established by each country within the European Union. If your sales that you ship from one country into another country are greater than that country's threshold, you must register for VAT in that country. You are responsible to report, collect, and pay the VAT in that country.

Please note that the distance selling threshold is not a sum total of all your sales across the European Union. Each European Union country has a distance selling threshold, and these thresholds vary from country to country. Consult with a tax authority for the country where you want to sell your products to verify the distance selling threshold.

VAT invoicing

In many European countries, customers expect a VAT invoice. The European VAT legislation may require you to provide a VAT invoice, and customers' expectations usually go beyond the law. In Germany and Italy, for example, customers often expect an invoice for high-value items.

VAT joint and several liability laws

Germany

Since 1 January 2019, online marketplace operators are jointly and several liable for unpaid VAT generated by selling partners trading on their marketplace and fulfilling orders from or/and to Germany, if they:

Fail to collect from the selling partner a German Tax Certificate or Declaration (confirming non-VAT liability status) according to the provisions of the German VAT Code.'Knew or should have known’ about a selling partner VAT noncompliance; orDoes not prevent a selling partner from offering goods via their marketplace upon notification of selling partner VAT noncompliance received from the German tax authority.How do I provide a German Tax Certificate or a Declaration to Amazon?

If you fulfil orders from or/and to Germany, you must (i) register for VAT in Germany, obtaining a valid Tax ID (‘Steuernummer’), (ii) apply for a German Tax Certificate, and (iii) upload a copy of the Tax Certificate on Seller Central, unless one of the following VAT exemptions applies where you exclusively ship goods directly from:

EU countries to a German customer where such deliveries, including any sales not concluded on an Amazon site are less than EUR 100,000 in the current and previous calendar year and you have not waived compliance with that threshold; orOutside the EU to German customers and for all these shipments there is no tax liability in Germany where the conditions specified in Section 8, paragraph 3 of the German VAT Code are not fulfilled.In case you fall within one of the exemptions, you must provide Amazon with a Declaration that your sales through any of Amazon’s sites do not trigger VAT obligations under applicable German VAT law.What are the consequences if I do not fulfil my obligations to Amazon?

If you do not provide Amazon with the Tax Certificate or Declaration, you will no longer be able to sell on Amazon.de, use FBA services in Germany (including PAN-EU and CEE FBA programs) or ship orders to customers in Germany. You are allowed a 30-day period to remove your inventory from German fulfilment centres, after which, any remaining inventory will be disposed of at your cost without further notice.

You can regain selling privileges by uploading a copy of your Tax Certificate or Declaration. Once you upload your Tax Certificate or Declaration, Amazon will undertake a validity check and will revert to you in case additional information is required; this process may take up to five business days.

Should you have any questions regarding your tax obligations, you should contact a tax adviser or the German tax authorities.

Other European countries

For general information regarding VAT requirements for online marketplaces in other European countries, please see the European VAT Regulations page on our VAT Education website.

VAT e-Commerce legislation

United Kingdom

The United Kingdom is due to formally exit the European Union’s single market and customs union on January 1, 2021. From this date, the UK is expected to introduce a new set of VAT rules, which may change the way that VAT is accounted for on your sales to UK customers. For more information, see the UK VAT on eCommerce help page

Other tax resources

Europe Taxation and Customs Union English United Kingdom Imports and purchases from abroad: paying and reclaiming VAT English Germany Federal Ministry of Finance English France Foreign companies: Your tax obligations in France English Italy Agenzia Entrate Italian Spain Agencia Tributaria Spanish
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