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欧盟公布4大VAT新措施:跨境免税额度确认取消

欧盟公布4大VAT新措施:跨境免税额度确认取消

12月5日消息,欧盟委员会(European Commission)公布针对跨境电商商品贸易的VAT(value-added sales tax指增值税)规范化的新法案。

欧盟委员会方面表示,本次为了改善欧盟内部针对电商商务缴纳VAT的效率和环境,将作出以下四个措施:

第一、设立新的网上实物交易和服务交易的VAT缴纳新规

在过去,跨境电商卖家需分别向欧盟内不同目标市场国缴纳VAT税。该VAT缴纳方式导致商家在每个国家每年花费大概8000欧的纳税成本。现在欧盟委员会提议要把该VAT缴纳方式简化,跨境卖家将按季度统一向欧盟结算VAT税。目前,该纳税系统已经运用于手机应用上跨境服务交易,并在2015年成功收取30亿欧的跨境网上服务VAT。

第二、简化小商户和创业企业VAT缴纳规则

欧盟将设立两个贸易额来界定小型企业以及中小企业,以简化其VAT缴纳流程:

1)对于每年低于1000欧跨境贸易额的商家,其可以直接在自己国家申报缴纳VAT。该法案将惠及欧盟内超过97%的43万家小型跨境贸易商户。

2)针对年跨境贸易额低于10万欧的中小型企业,其VAT缴纳方式也将简化为仅根据其目标用户群体来进行地区缴纳。

上述两个VAT缴纳规则最早将于2018年前在网上服务交易领域实现以及在2021年前在网上商品交易领域实现

第三、新措施解决跨境贸易VAT诈骗行为

在过去,欧盟外的跨境电商卖家销往欧盟内产品,只要货值低于22欧元,均能免缴VAT税款。该规则导致一些跨境卖家有意低报商品的价值,以免除增值税。现在每年有大概1.5亿个进入欧盟内的包裹都是免税的。因此,欧盟将取消22欧跨境贸易免税额度以整治VAT诈骗。

第四、电子书跟书籍产品或采取统一VAT征税规则

目前电子书跟普通书籍的跨境交易VAT纳税规则是不一样的。对于普通书籍的跨境交易,欧盟会给予降税甚至免税,但电子书却仍需正常纳税。未来,一旦欧盟国家均同意新法案后,电子书将与普通书籍采取相同的跨境贸易税规则。

据了解,欧盟增值税(EU VAT)是对附加在商品和服务的价值征税的一种消费税,适用于在欧洲交易的、用于使用或消费的商品或服务。就跨境贸易而言,对于欧洲商家来说,出口不需要收取,但进口到欧洲国家则需要征收。(亿邦动力网)

附欧盟委员会针对跨境VAT新法案对外新闻稿中四大措施的细则:

New VAT rules for sales of goods and services online:Currently,online traders have to register for VAT in all the Member States to which they sell goods.Often cited as one of the biggest barriers to cross-border e-commerce,these VAT obligations cost businesses around8,000 for every EU country into which they sell.We are now proposing that businesses make one simple quarterly return for the VAT due across the whole of the EU,using the online VAT One Stop Shop.This system already exists for sales of e?services such as mobile phone apps,and has been proven successful with more than3 billion in VAT being collected through the system in 2015.Administrative burdens for companies will be reduced by a staggering 95%,giving an overall saving to EU business of2.3 billion and increasing VAT revenues for Member States by7 billion.

Simplifying VAT rules for micro-businesses and startups:A new yearly threshold of10,000 in online sales will be introduced under which businesses selling cross-border can continue to apply the VAT rules they are used to in their home country.This will make complying with VAT rules easier for 430,000 companies across the EU,representing 97%of all micro-business trading cross?border.A second new yearly threshold of100,000 will make life easier for SMEs when it comes to VAT,with simplified rules for identifying where their customers are based.The thresholds could be applied as early as 2018 on e?services,and by 2021 for online goods.Other simplifications would allow the smallest businesses to benefit from the same familiar VAT rules of their home country,such as invoicing requirements and record keeping.The first point of contact will always be with the tax administration where the business is located and businesses will no longer be audited by each Member State where they have sales.

Action against VAT fraud from outside the EU:Small consignments imported into the EU that are worth less than22 are currently exempt from VAT.With around 150 million parcels imported free of VAT into the EU each year,this system is open to massive fraud and abuse,creating major distortions against EU business.Firstly,EU businesses are put at a clear disadvantage since unlike their non-EU competitors,they are liable to apply VAT from the first eurocent sold.Secondly,imported high-value goods such as smartphones and tablets are consistently undervalued or wrongly described in the importation paperwork in order to benefit from this VAT exemption.The Commission has therefore decided to remove this exemption.

Equal rules for taxing e-books,e-newspapers and their printed equivalents:Current rules allow Member States to tax printed publications such as books and newspapers at reduced rates or,in some cases,super-reduced or zero rates.The same rules exclude e-publications,meaning that these products must be taxed at the standard rate.Once agreed by all Member States,the new set-up will allow–but not oblige–Member States to align the rates on e-publications to those on printed publications.

目前,各大电商平台卖家企图逃税的行为依然存在,英国和欧盟曾多次通过一系列的措施,警告跨境卖家缴纳VAT。如今这些措施终于落地成法。欧盟说到做到,新的VAT规范化法案已经颁布,将有四大举措,来改善内部针对电商缴纳VAT的效率和环境。除了此前透露的VAT缴纳方式改革,和取消22欧元跨境贸易免税额度已确认实施外,此次颁布的新法案,还包括电商VAT缴纳流程的简化和给予普通书籍降税和减税的豁免。

VAT新法案对跨境电商卖家的影响

1、新法案实施后,跨境电商卖家不需再分别向欧盟内不同目标市场国缴纳VAT税,只需将按季度统一向欧盟结算VAT税。一定程度上减少给电商发展带来的阻碍。目前,该纳税系统已经运用于手机应用上跨境服务交易。

2、此前,欧盟海关规定低于22欧元的商品不需要缴纳税费,大批卖家低报物品价值来逃避增值税,欧盟工作人员表示,欧盟可能因此损失了50亿欧元。新法案通过后,想通过低报货值钻空子逃税的卖家可要注意了。前几日,敦煌网要求欧盟卖家提供交易截图,以遏制低报货值的逃税行为,如今看来,确实是提早帮那些不规矩的卖家改了毛病。小编也提示卖家们,企图低报货值,22欧元免税额的美梦已经破碎啦。

3、简化电商VAT缴纳流程。年贸易额低于1000欧的跨境商家,可在自己国家申报缴纳VAT。跨境贸易额低于10万欧的中小型企业,其VAT缴纳方式也将简化支付给了最终消费者所在的国家。

4、电子书籍和普通书籍规定了不一样的缴税方式,电子书籍正常纳税,普通书籍或享受降税和免税的豁免。书籍是人类的精神食粮,做普通书籍交易的电商卖家们已经喜上眉梢了吧。

意大利公投结果已出,欧盟建立单一电商市场的道路还有多远?

新的VAT法案,统一向欧盟缴税,也显示了欧盟想要建立单一电商市场的动机,欧盟是一个整体,想要通过建立单一的电商市场,从而形成抱团之势,以求实施贸易保护主义,保护地方经济。

但是,据目前的现状表明,欧盟建立统一市场的道路不容乐观,昨日,意大利公投结果已经出炉,反对阵营最终以59.11%的总比例否决宪法改革,意大利总理宣布辞职。受此消息影响,欧元兑所有16种主要货币全线暴跌。

作为欧元区第三大经济体,意大利公投修宪失败,明年经济增速或将放缓,而这可能进一步影响整个欧元区经济。新崛起的五星运动党一直积极争取就退出欧元区举行公投。调查机构显示,意大利在未来12个月内退出欧元区的概率为19.3%,成为最有可能退出欧元区的国家。

随后,受其影响,欧盟其他国家的退欧呼声将会增高,欧元区将面临解体的风险,欧盟统一市场也将受到威胁。看来,欧盟建立统一电商市场的道路还很漫长。

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