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| ] | The starting point of the business established in the country 5 | National Currency | ||
| National Currency | euro等值 | 英国 | £70,000 | |
| [ 123] | , 83,000
| € 106,114
| Germany € 100,000 [123 | ]
|
|
| France 2
| € 35,000 |
| € 82,200 or € 42,600 or € 32,900 |
| Italy 3 | 123]€35,000 | €50,000 或€45,000 或€40,000 或€30,000 或€25,000 | ||
| Spain | € 35,000 |
| None
|
|
| Pln 160,000 | € 37,300 |
| Pln 150,000
| € 34,969
|
| CZK 1,140,000 |
| € 42,153 CZK 1,000,000 | € 36,977 |
|
| 1 | The information in this table comes from European Commission 12/08/2016. | 2, 3 | Please note that the domestic starting point of France and Italy depends on your specific situation. We recommend that you consult with tax consultants.
| 4, 5 Please note that if you do not establish a business in a country and move/store/sell goods in the country, the starting point is not applicable Essence You need to consider your status of your value -added tax immediately. |
How to levy VAT and how to recover? To collect VAT, you must first register VAT and obtain a value -added tax number (see the following part of the relevant VAT registration requirements) After registering the VAT, you You must follow the value -added tax regulations applicable to your registered country/region, but this usually means that you must charge VAT (if you apply) the goods you sell and display this value -added tax on the VAT invoice (please consult your youTax consultant understands specific suggestions on invoice requirements).
The value -added tax paid by the local tax institution, that is, the value -added tax levied to the buyer, can be exempted by your business procurement/cost (please consult the tax consultant to understand which cost can be recovered by recovering which cost can be recovered To. For example, when you pay the British VAT when you pay, such as import value -added tax, you can use this VAT in the UK to exempt your VAT generated in Britain.The value -added tax that should be paid to the tax institution is the net value of your British output tax reduction that can be recovered. Please note that you should understand the VAT declaration and invoice requirements of each country/region you register. Although these requirements are similar, there are still significant differences: please refer to the following parts of the relevant VAT invoice.
What is the level of value -added tax rate? The minimum standard tax rate stipulated in European law is 15%and the minimum reduction tax rate is 5%. However, the actual tax rate will vary according to different European countries/regions and commodity types. In addition, some European countries/regions also retain independent regulatory requirements in specific aspects. For the current value -added tax rate of specified goods in specific European countries/regions, the most reliable source of information is the VAT levy institution in the country/region. You may need tax consultants to help you determine the applicable value -added tax rate.
If you store, transport or sell goods in many European countries/regions, you may need to register VAT in multiple countries/regions. If this is the case, you need to submit a value -added tax declaration in multiple countries/regions.
The requirements for registering VAT in multiple countries/regions are more complicated. We recommend that you consult the tax consultant, especially if you store goods in many European countries/regions or conduct remote sales (see the following parts) Essence
How to issue a European VAT invoice?
In many European countries/regions, buyers are required to issue VAT invoices. Value -added tax regulations of the country/region you shipped and the country where the buyer are located may require you to provide a VAT invoice, and the expectations of buyers usually exceed the law. For example, in Germany and Italy, high -value goods, buyers generally expect sellers to issue invoices.
Generally speaking, how do I ask for European VAT numbers?
When you sell goods in Europe, you may need to charge VAT. If so, you will need to apply for a value -added tax registration number, apply for a value -added tax and pay the VAT received from the buyer from the buyer. In many European countries/regions, you can register online through the tax institution's websiteCountries/regions to be registered. Most websites provide English value -added tax information. Usually, the website provides an online registry, or the PDF form that can be downloaded. You can fill in and return to the post. If you do not provide online registration, you can find the place where the VAT number is registered. After you submit the application for the VAT number, you may also receive a form sent to you with ordinary mail to sign and return.
What does \"remote sales of goods\" mean?
Remote sales refers to your sales from one European country/region and the actual transportation of goods to individuals (B2C) located in another European country/region. According to the general regulations of European VAT, the value -added tax rate for the sales of such commodities is applicable to shipping countries/regions. This does not match the basic concept of VAT, that is, the final value -added tax shall be charged in the country where consumers are located. Cross -border remote sales VAT regulations ensure that from one European country/region to the B2C sales of B2Cs exceeding a specific value, the VAT will be charged in the country where consumers are located.This value is also known as the starting point of remote sales, which is set by the euro set by each European country/region. If your remote sales exceed the starting point of the country/region, you must register VAT in this country/region and collect local value -added tax. According to remote sales regulations, you can choose to collect VAT from the beginning of your sales activities at the beginning of your sales activities. For example: If you store the goods in the UK and sell it to the French B2C consumers, you will need to consider French long -range sales starting points, whether your business address is outside Europe. Different business addresses only affect the requirements of registering VAT in the UK, that is, if you store the goods in the UK, you need to follow the regulations of the VAT declaration requirements like a company established.
To determine whether you should register VAT by remote sales, we recommend that you consult the tax consultant.
What does \"business address\" mean?
The business address includes: The main business address, that is, the place where you carry out daily business activities; , Agent's Office or the warehouse where you store and sell goods.
What is B2C consumers (individual)?
In response to these common problems, we believe that B2C consumers are individuals who have not registered or have no need to register for VAT. These include unregistered individuals, public institutions, charities and enterprises, becauseTheir own turnover is lower than the starting point of VAT registered or their activities exempt VAT (such as the Health Bureau).
Some questions about the VAT VAT British VAT
How to issue an British VAT invoice?
If you need to issue a British VAT invoice, the invoice must legally include the most basic information. This information, such as the British Tax Customs Agency (HMRC) website, is as follows:
Based on a serial number of one or more series, to identify the unique file
payment time (tax date)
Your name, address and VAT registration number, you can issue an invoice under the business name, but your legal name and address details must be included in the document [ 123] The name and address of the individual (consumer) who receives goods or services
is sufficient to determine the description of the product or service provided For each description, including the number of goods or the scope of service, and the value -added tax rate and payment amount, the value -added tax rate, and the amount of payment, the amount of value -added tax, and the amount of payment, the amount of value -added tax, and the amount of payment. It does not include value -added tax (represented by any currency) Payment, excluding any cash discount rate provided by VAT (represented by any currency)
The total value -added tax (represented by the pound)
If you have registered VAT and sell it in the UK, you will need to charge your buyer with a British VAT (see the following part to understand the value -added tax rate you may need to charge). This is also called your output tax.
If you sell products to British B2B buyers, you will need to issue a value -added tax invoice (see the above part to learn more about the VAT invoice). If you sell products to B2C consumers, you do not need to issue VAT invoices to domestic suppliers, but the habit is to provide invoices when requesting. If it is remote sales to British B2C consumers (inventory from other European countries/regions), VAT invoices are usually required.The value -added tax collected by your sales shall be declared to HMRC by VAT declaration, generally submitted on a quarterly. The value -added tax paid to HMRC can be exempted by your purchase/cost (that is, the British value -added tax collected from you, including import value -added tax). This is also called your input tax. The value -added tax paid to HMRC is the net value of the amount of input tax that can be recovered by your output tax.
This overview is very general, we recommend that you consult the tax consultant and understandInformation about and submitted by VAT declaration.
How do I collect VAT on invoices from non -British B2C consumers?
If you are stored from B2C consumers from other European countries/regions from inventory stored in the UK (for example, sold from Britain to other European countries/regions), and have not yet received the goods Registering VAT in the country/region, you need to charge British VAT. In such circumstances, you must collect and settle VAT in the same way as domestic sales (see the above parts). Please note that you must always issue a British VAT invoice for remote sales that are shipped from the UK and need to pay the British VAT.
However, if you surpass the long -range sales point in other European countries/regions, you will need to register VAT in this country/region. This means that you should no longer charge British VAT from such sales to this country/region. On the contrary, you should receive VAT in the country/region. For example, if you store the goods in the UK and start selling these products to French B2C consumers, you must charge British VAT. After determining that you will surpass the French remote sales levy point, you must submit an application for French VAT registration to French tax institutions, and you will need to collect French value -added tax for B2C sales against France (that is, issue a French VAT invoice and submit French value -added value Tax declaration).
In remote sales, you can also choose to collect taxes and fees for your sales in the country/region (not exceeding the remote sales point). After making such a choice, it is necessary to collect VAT (rather than British VAT) in destination countries/regions and follow the invoice requirements of this country/region.
If your commodity stores in a European country where consumers are located before the sale, it is not regarded as remote sales. For example, if you sell goods to French consumers and provide these consumers with products that have been stored in France, you will conduct French domestic sales, and your place of value -added tax should be deemed to be in France.
If you sell products to B2B buyers in other European countries/regions, if you meet various conditions, you do not need to charge VAT. In the UK, the conditions are shown in the HMRC website, as follows:
\u0026#8211; The sales of buyers from Britain to other European countries/regions bear the zero tax rate. The conditions are as follows:
\u0026 \u0026 \u0026 #8211; You have the buyer's European VAT registration number and display it on your VAT sales invoice, including the prefix code of the two letters in your country/region, and
\u0026#8211; Products from Britain or transportation to other European countries/regions, and
\u0026#8211; You own and retain effective business evidence, that is, the product has been removed from the UK within the time limit specified by HMRC
must also meet other conditions, for example, other specific ones, other specific ones The invoice requirement, so we recommend that you consult the tax consultant before selling goods from B2B buyers in other European countries/regions You also need to submit more support documents, such as EC sales list (regular reports submitted to HMRC to HMRC List all European cross -border sales from the United Kingdom to other European countries/regions.
What is the application process of the British VAT tax refund?
After your registered VAT, if you generate a British VAT related to your business, you can recover this VAT by the value -added tax refund, that is, the value -added tax generated by your purchase/cost can be you. Value -added tax generated by sales is exempted. The value -added tax generated by cost is called input tax. If you have no operating address in the UK and do not need to register in the UK, you can recover input taxes without the British VAT tax refund process. If this is suitable for you, we recommend that you consult the tax consultant for more details about the implementation procedures.
What is the value -added tax rate in the UK?
If you sell goods in the UK, the applicable value -added tax rate varies according to the type of product you sell. At present, the applicable value -added tax rate is 20%, 5%or 0%. It is worth noting that most of the products sold in the UK are suitable for a 20% tax rate. If you are not sure which value -added tax rate for your product is suitable for, please consult your tax consultant.
I sell goods from European countries/regions outside Europe (I have no place for establishment in Europe and not stored goods in Europe). Do I need to register VAT?
If you export products to Europe for sales, you will usually need to pay import value -added tax (maybe import tariffs) to the tax institutions of importing countries. Please note that if you store goods in European countries/regions, you will need to register VAT. There are many structures and payment methods for import value -added tax. If you need more detailed suggestions, we recommend that you consult tax consultants with British VAT experience.
Tip: If you open a store in multiple Amazon European Mall, please note that you may need to pay VAT to different European countries/regions, so you may need to apply for VAT numbers to different European countries/regions. Please consult your tax consultant to help you understand your VAT obligations in Europe.
Although my company is located outside Europe, in order to facilitate business operations, I stored goods in Britain and only sold to British buyers. Do I need to register VAT in the UK?
If you store the goods in the UK and sell and sell it to British buyersTo transport these products, you need to register VAT immediately in the UK (starting from the moment the product enters the United Kingdom). Please note that overseas (non -European) companies may also need to designate British tax representatives. Similarly, if you store goods in any other European country/region, you will need to register VAT in this country/region.
Although my company is located outside Europe, I stored the goods in the UK and sells it to non -British buyers. Do I need to register VAT in the UK?
If you store the goods in the UK and sell and transport these products to British buyers, you need to register for VAT immediately. This is because the British domestic value -added tax registration point is only applicable to individuals who have business addresses in the UK. Please note that overseas (non -European) companies may also need to designate British tax representatives. In addition, if you store the goods in the UK and transport and transport these products to other European countries/regions (usually refer to remote sales), you may also need to register VAT in European countries/regions. If you want to get more information about the VAT spanks applicable to remote sales applicable to European countries/regions, please refer to 1.1 of Frequently Asked questions and answers.
Some issues of VAT in Germany
How to issue a compliant German VAT invoice?
If you need to issue a VAT invoice in Germany, the invoice must legally include the most basic information. As follows: The name and address of the supplier;
The name and address of the receiver;Invoice issuance date;
Invoice number (sequential number);General tax number (STEUERNUMMER) or value-added tax number (USD-IDNR), as long as the latter is a value-added tax registration;
, the number and business description of the goods or services provided; supply date (at least calendar month) The receipt of the prepaid payment (if you know); consideration (excluding the amount of value -added tax), divided into standards and price reductions, and exemptions; The value -added tax amount of tax rate, or if it is applicable, provides a reference for exempting costs (for example, in the case of community or goods export supply).
If you have registered VAT and sell goods in Germany, you will need to charge German VAT from Germany (see the following parts to understand the value -added tax rate you may need to charge). This is also called your output tax.
The value -added tax collected by your sales shall be declared to the local tax institution in a value -added tax declaration, which is generally submitted on a quarterly. The value -added tax paid to the local tax institution can be exempted by your purchase/cost (that is, VAT received from Germany, including import value -added tax). This is also called your input tax. The value -added tax paid to the local tax institution is the net value of your output tax that can be recovered.
This overview is very general. We recommend that you consult the tax consultant to learn about the information preparation and submitted by the value -added tax declaration.How do I collect VAT on invoices from non -German B2C consumers?
If you are stored from B2C consumers from other European countries/regions from inventory stored in Germany (for example, sold from Germany to other European countries/regions), and they have not yet received the goods Registering VAT in the country/region, you need to charge German VAT. In such circumstances, you must collect and settle VAT in the same way as the country's sales (see the above parts). Please note that you must always ship the German VAT invoices for remote sales that need to pay VAT with VAT in Germany.
However, if you surpass the long -range sales point in other European countries/regions, you will need to register VAT in this country/region. This means that you should no longer charge German VAT from such sales to this country/region. On the contrary, you should collect VAT in the country/region. For example, if you store goods in Germany and start selling these products to French B2C consumers, you must charge German VAT. After determining that you will surpass the French remote sales levy point, you must submit an application for French VAT registration to French tax institutions, and you will need to collect French value -added tax for B2C sales against France (that is, issue a French VAT invoice and submit French value -added value Tax declaration).
In remote sales, you can also choose to collect taxes and fees for your sales in the country/region (not exceeding the remote sales point). After making such a choice, it is necessary to collect VAT (rather than VAT in Germany) in destination countries/regions and follow the invoice requirements of this country/region.
If your commodity stores in a European country where consumers are located before the sale, it is not regarded as remote sales. For example, if you sell goods to French consumers and provide these consumers with products that have been stored in France, you will conduct French domestic sales, and your place of value -added tax should be deemed to be in France.
How do I go to other European countries/regions Non -GermanyB2B Consumers receive VAT on invoice?
The sales of buyers from Germany to other European countries/regions bear the zero tax rate. The conditions are as follows: You own the European European Europe VAT registration number and display it on your VAT sales invoice, including the prefix code of the two letters in the country/region, and
products from Germany to the destination of other European countries/regions, AndYou have and retain effective business evidence, that is, the commodity has removed from Germany in Germany in the time limit stipulated by the local taxation agency
. Therefore, we recommend that you consult the tax consultant before selling products in B2B buyers in other European countries/regions
also need to submit more support documents, such as the EC sales list (a regular report submitted to the local tax institution, List all European cross -border sales from VAT registered buyers from Germany to other European countries/regions).
What is the application process of German VAT tax refund?
After your registered VAT, if you generate VAT -added tax related to your business, you can recover this VAT by the value -added tax refund, that is, the value -added incurred by your purchase/cost. The value -added tax generated by your sales can be exempted from your sales. The value -added tax generated by cost is called input tax. If you have no operating address in Germany and do not need to register in Germany, you can recover input taxes without Germany's VAT tax refund process. If this is suitable for you, we recommend that you consult the tax consultant for more details about the implementation procedures.
What is the VAT rate in Germany?
If you sell goods in Germany, the applicable value -added tax rate varies according to the type of product you sell. At present, the applicable value -added tax rate is 19%, 7%, or 0%. It is worth noting that most of the products sold in Germany are suitable for 19% tax rates. If you are not sure which value -added tax rate for your product is suitable for, please consult your tax consultant.
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