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欧盟增值税注册

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Global Trade Business 如何帮助各种规模的公司遵守欧盟增值税要求?

我们会处理您的增值税税,而您可您专注于业务扩展计划。

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VAT registrations and returns
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什么是增值税号?

在欧洲联盟(EU)中,增值税(VAT)号码是为注册增值税目的的企业的识别号。它允许企业代收和代缴其销售的增值税、索取其采购的进项增值税,并履行增值税报告义务。增值税号码成为在欧盟成员国之间的标准化识别系统,有助于促进税务管理,并使企业能够参与欧盟内部贸易。

您什么时候需要增值税号?

在以下情况下,您通常需要增值税号:

-确保遵守法规 -

:在欧盟海关内进行本地采购和销售。

:在欧盟国家的仓库存放您的产品。

 

- 跨境交易:如果您的企业在欧盟境内从事跨境交易,例如向其他成员国的客户销售商品或提供服务,您通常需要在这些国家注册增值税并获得相应的增值税号。

- 义务注册:即使您的营业额未达到税收或您暂不开展跨境交易,您也可以选择自愿注册增值税。如果您想申请业务费用的增值税退税,或者如果这对您的运营有利,申请税号可能会有帮助。

需要注意的是,欧盟成员国之间的具体增值税登记要求可能有所不同,因此建议咨询相关国家/地区的税务机关或寻求专业建议,以了解增值税号的具体情况。

如何申请增值税号?

在某些情况下,您可能需要委派税务代表才能在国外注册增值税号。当企业在需要增值税登记的国家没有实体存在或常设机构时,必须委派税务代表处理增值税事务。

稅務代表的工作责任是?

增值税登记

处理表格、文件以及与税务机关联络以确保流程顺利进行,帮助办理增值税登记。

与税务机关的沟通

充当企业和地方税务机关之间的联络人,管理税务机关的信件、询问和请求。

增值税合规性

通过应用相关法规、开具正确的发票和记录以及准确报告增值税責任,确保当地增值税合规。

增值税支付

协助办理增值税缴纳,协助企业了解缴纳义务,确保及时缴纳增值税。

增值税申报表

根据国家当地要求准备并提交纳税申报表。准确、及时地编制数据、计算增值税金额并提交申报表。

增值税审计和争议

协助收集文件,在审核期间代表企业,并帮助解决可能出现的任何争议。

增值税登记需要哪些文件?

在欧盟进行增值税登记所需的具体文件因国家而异。但是,以下是增值税注册过程中通常要求的一些常见文件:

  1. 身份证明:这包括显示企业董事身份的文件,例如护照或身份证的复印件。

  2. 公司注册证书:公司商业登记册中确认企业合法存在和注册的证书或摘录。

  3. 公司章程:概述公司结构、宗旨和法规的正式文件。

  4. 地址证明:证明企业注册办事处或营业地点的文件,例如公用事业账单或租赁协议。

  5. 增值税申请表:税务机关提供的专门表格,用于收集有关企业、其活动及其登记增值税意向的信息。

  6. 其他商业文件:确定商业活动的性质可能需要其他文件,例如发票、合同、采购订单或进出口活动证明。

值得注意的是,这些要求只是一般准则,所需的具体文件可能会根据国家/地区和业务性质而有所不同。请联系我们以确保遵守特定欧盟国家/地区的特定增值税注册要求。

收到增值税号需要多长时间?

收到增值税号所需的时间可能因国家/地区和情况而异。通常需要大约 4-8 周才能收到您的增值税号

案例研究:一家中国公司需要注册法国增值税号才能进行进口。

公司名称:XYZ进口有限公司

背景:

XYZ进口有限公司是一家计划向法国进口货物的中国公司。他们想知道为什么在进口到法国时,必须取得法国增值税号。

采取的步骤:

1. 研究法国税收法规:

XYZ进口有限公司研究法国税务法规,以了解将货物进口到法国的要求。

​2.聯繫Global Trade Business:
为清楚起见,XYZ进口有限公司向我们的增值稅專家咨询了有關中国和法国之间跨境交易的詳細。


3. 了解增值税征收:
他们了解到需要增值税号来收取和汇缴进口货物的增值税,以确保遵守税务法规。

 

4.遵守法国进口法规:
需要取得法国增值税号以遵守进口法规和清關。。

5.增值税计算:

有了增值税号,XYZ进口有限公司就可以根据应税物品的总价值准确计算增值税金额,包括关税和费用。

​6. 增值税抵扣和退税:

增值税号允许他们申请扣除进口相关费用的增值税及申请增值税退税,从而减少总增值税金额,同时改善现金流转。

7. 合规与处罚:
如取得法国增值税号,可确保合规、避免处罚并降低延误或审计的风险。

结论:
通过获得法国增值税号,XYZ进口有限公司可遵守法规、准确计算增值税金额、索赔扣除并避免处罚。增值税号有助于清关并确保顺利的进口操作。XYZ进口有限公司保持持续的合规性并及时了解最新的税务法规,以确保在法国的进口时取得成功。

欧盟增值税注册流程

了解您的业务运营和需求

与我们进行免费咨询电话。 我们的增值税专家将审查您的业务活动并了解您对增值税义务的需求。

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收集所需的数据和文件 

我们的团队将确保取得您的所有正确的数据和文件。在检查所有信息后,我们当地的团队将进行增值税注册。注册完成的时间取决于不同国家。

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当您取得申报单后,需要向我们提供所有申报材料,以便时时提交您申报的申报单。

取得增值税号并提交增值税申报表

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  • What are the differences between the 13th Directive and the EU VAT Refund Directive?
    The 13th Directive and the EU VAT Refund Directive (Directive 2008/9/EC) are both mechanisms that allow businesses to claim Value Added Tax (VAT) refunds in European Union (EU) member states. However, there are some key differences between these two directives. Here are the main distinctions: Scope and Applicability: 13th Directive: The 13th Directive specifically applies to businesses located outside the EU that do not have a VAT registration within the EU. It is designed for non-EU businesses to claim VAT refunds on eligible expenses incurred in EU member states. EU VAT Refund Directive: The EU VAT Refund Directive applies to businesses established within the EU, allowing them to claim VAT refunds on expenses incurred in other EU member states. It is applicable to VAT-registered businesses within the EU seeking cross-border VAT refunds. Application Process: 13th Directive: Under the 13th Directive, non-EU businesses need to submit a VAT refund application to the tax authorities of the EU member state where the VAT was paid. The application is typically made using a specific form provided by the tax authority. EU VAT Refund Directive: The EU VAT Refund Directive introduces a simplified and streamlined process for VAT refund claims within the EU. Businesses can apply for refunds electronically through their home country's tax authority, rather than submitting applications directly to each member state.
  • What VAT can be refunded under 13th Directive?
    Under the 13th Directive, non-EU businesses can claim VAT refunds on directly related business expenses incurred in European Union (EU) member states. While the specific eligibility criteria may vary between countries, here are some examples of expenses that are commonly considered directly related to business activities: Accommodation Expenses: VAT paid on hotel stays or rental accommodations for business purposes, such as attending conferences, trade shows, or client meetings, can typically be claimed under the 13th Directive. Meal Expenses: VAT paid on meals or restaurant bills incurred during business-related activities, such as client meals, team meetings, or business travel, may be eligible for a VAT refund. Transportation Costs: VAT paid on transportation expenses directly related to business activities, such as airfare, train tickets, taxi fares, or car rentals, can often be claimed under the 13th Directive. Trade Show or Exhibition Expenses: VAT paid on expenses related to participating in trade shows, exhibitions, or conferences, including booth rentals, registration fees, promotional materials, and related services, may be eligible for VAT recovery. Professional Services: VAT paid on professional services directly related to your business activities, such as legal fees, consulting fees, or marketing services, may be eligible for a VAT refund. Business Entertainment: VAT paid on entertainment expenses incurred for bona fide business purposes, such as client entertainment events, team-building activities, or business-related social functions, might be eligible for VAT recovery.
  • What documents are required for claiming the VAT refund?
    The documentation requirements for claiming VAT refunds can vary between countries and depend on the specific rules and regulations of the tax authority where you are submitting your VAT refund application. However, here are some common types of documentation that are often required: Valid VAT Invoices: You will typically need to provide original VAT invoices or receipts for the expenses on which you paid VAT. The invoices should include the necessary details, such as the supplier's name and address, your business's name and address, the invoice date, a unique invoice number, a description of the goods or services, the VAT rate applied, and the amount of VAT paid. Proof of Payment: You may be required to provide evidence of payment for the expenses on which VAT was paid. This can include bank statements, credit card statements, or other forms of payment documentation that demonstrate the payment was made. Import/Export Documentation: If you are claiming VAT refunds on import or export transactions, you may need to provide additional documentation such as customs declarations, shipping documents, import/export licenses, or proof of export. Proof of Business Purpose: Some tax authorities may require you to provide evidence that the expenses for which you are claiming VAT refunds were incurred for business purposes. This can include supporting documents like travel itineraries, conference agendas, or contracts that demonstrate the business nature of the expenses. VAT Refund Application Form: You will likely need to complete a VAT refund application form provided by the tax authority. The form will require you to provide information about your business, VAT registration details, the reporting period for which you are claiming the refund, and details of the eligible expenses. Please note that the specific documentation requirements can vary significantly between countries. Some countries may have more stringent requirements, while others may have simplified procedures for VAT refund applications.
  • What is the difference between IOSS and OSS?
    IOSS (Import One-Stop Shop): It is a mechanism for declaring and paying VAT on goods imported from non-European Union (EU) countries. It allows businesses to collect and declare VAT at the time of purchase, simplifying the customs clearance and delivery process for buyers. OSS (One-Stop Shop): This is a regime that enables EU businesses to collect, declare, and pay VAT on sales of goods and services made within the EU. It simplifies tax obligations by allowing businesses to make a single VAT declaration in their Member State of identification, covering all transactions made in other EU Member States.
  • When can IOSS be used?
    If the good is imported to the EU from a non-EU country and the value of the good is less than 150EUR, IOSS can be used. VAT due will be included in the price paid by the customer and VAT on importation will be exempted. However, if the value of the goods is more than 150EUR, traditional VAT will be applied.
  • Where should I register for the OSS?
    To register for your OSS (One-Stop Shop) number, you typically need to go through the tax authority or portal of the European Union (EU) member state in which you are established or have a fixed establishment.
  • Do I need an IOSS if I sell on a marketplace?
    If you sell goods on a marketplace as a non-EU business and the marketplace is considered the deemed supplier for VAT purposes, you may not need to obtain an Import One-Stop Shop (IOSS) number yourself. Instead, the marketplace may handle the IOSS registration and VAT obligations on your behalf. The IOSS allows marketplaces to collect and remit VAT on behalf of sellers for low-value consignments (goods valued at or below €150) imported into the European Union (EU). This simplifies the VAT compliance process for sellers and ensures that the VAT obligations are fulfilled. Generally, if you sell through a marketplace that is registered for IOSS, they may take responsibility for collecting and remitting VAT on the low-value consignments you sell. The marketplace will provide you with the necessary information and documentation to ensure compliance with VAT regulations. It's important to note that the specific arrangements and requirements can vary between marketplaces. Some marketplaces may handle IOSS registration and VAT obligations for sellers, while others may require sellers to handle their own VAT compliance. Therefore, it is advisable to review the terms and conditions or contact the marketplace directly to understand their policies and procedures regarding IOSS and VAT compliance.
  • What is an IOSS intermediary?
    An IOSS (Import One-Stop Shop) intermediary refers to a third-party service provider or agent that assists businesses in fulfilling their IOSS registration and VAT compliance obligations. These intermediaries specialise in helping businesses navigate the IOSS system and ensure compliance with VAT regulations. A business which is established outside of the EU must appoint an intermediary to deal with IOSS.
  • Do i have to get both IOSS and OSS at the same time?
    No, you do not have to get both IOSS (Import One-Stop Shop) and OSS (One-Stop Shop) registrations at the same time. These are separate registration schemes that serve different purposes within the European Union's VAT system. The choice of which registration to pursue depends on your specific business activities and requirements. IOSS Registration: IOSS is primarily used for the distance selling of goods valued at or below €150 to customers in the EU. It simplifies the VAT collection and remittance process by allowing businesses to charge and collect VAT at the point of sale, rather than at the point of importation. IOSS registration is mandatory for businesses outside the EU when they opt to use this system. OSS Registration: OSS, on the other hand, is used for various cross-border B2C (business-to-consumer) supplies of services, as well as for distance sales of goods valued above €150 within the EU. It allows businesses to handle their VAT obligations in a streamlined manner, making a single VAT return and payment in their home member state, rather than registering for VAT in multiple EU member states. Depending on your business model and the nature of your sales, you may need to register for either IOSS or OSS, or both, depending on your specific circumstances.
  • How many VAT number do you need?
    Every country has their own VAT systems and hence to have its own national VAT number. When you sell from one EU country to another, if you hit the threshold of the local country, it is expected that you need to register the local VAT number.
  • How to check if your VAT number is valid?
    Each country has his own official website to check the validity of your VAT number. Of course you can still go to the VIES VAT number validation - European Commission
  • What to do next when you have a VAT number?
    Once the company has the VAT number, it can start doing business in the target country and charge VAT on every sales. VAT returns or declaration for intra-community trade have to be done regularly.
  • How we could help with VAT
    - Provide the best advice on supply and purchase which suits your business needs and growth - warehouse locations / standard of invoices / reverse charge - manage your VAT and customs issues such as VAT returns and intrastat - ensure compliance of regulations - provide training sections to your employees to ensure they are familiar with VAT process within the company - to save time and costs in business expansion on complex international tax rules
  • Difference with EC sales list (ESL) ?
    ESL is usually filled monthly or quarterly and it contains the record of sales and transfer of both goods and services of one VAT registered company in another EU country.
  • What's the VAT credit and VAT debit?
    VAT credit: VAT credit, also known as input VAT credit or input tax credit, is a mechanism that allows businesses to offset the VAT they have paid on purchases or expenses against the VAT they have collected on sales. It helps businesses avoid double taxation and reduces the overall VAT liability. VAT debit: VAT debit, also known as output VAT, is the VAT amount that businesses charge on their sales of goods or services. It represents the VAT liability of the business and is collected from customers on behalf of the tax authorities.
  • What is introduction and Expédition?
    Introduction: In the context of VAT, introduction refers to the movement of goods from one European Union (EU) member state to another. It involves the transfer of goods between EU countries and is subject to VAT regulations specific to intra-EU trade. Introductions typically occur when goods change their location within the EU, such as when they are transported from one EU member state to another. Expédition (Shipment): In the context of VAT, expédition (shipment) refers to the movement of goods from an EU member state to a destination outside the European Union. It involves the exportation of goods from the EU to a non-EU country. Shipment transactions are subject to VAT rules governing exports and may involve customs procedures and documentation to ensure compliance with both VAT and international trade regulations.
  • Does Global Trade Business provide GST services?
    We do! We also offer GST registration and GST return services in Australia and Singapore. The specific requirements for obtaining a GST number can vary depending on the country or region where you are conducting business. Here are some common scenarios where you may need a GST number: Business Registration: When starting a business that is required to collect and remit GST, you typically need to register for a GST number. This applies to businesses that meet the turnover threshold specified by the tax authorities. Threshold Exceedance: Once your business reaches or exceeds the turnover threshold set by the tax authorities, you are required to register for a GST number and start collecting and remitting GST on your taxable supplies. Interstate Trade: If you engage in trade or supply goods or services across different states or regions within a country with a GST system, you may need to obtain a GST number. E-commerce and Online Selling: Many countries have introduced specific rules and regulations for e-commerce businesses. If you sell goods or services online, you may be required to register for a GST number, regardless of your turnover. Import and Export: Some countries require businesses engaged in importing or exporting goods to obtain a GST number for customs and tax purposes. Voluntary Registration: Even if your business does not meet the mandatory registration requirements, you may choose to voluntarily register for a GST number. This can allow you to claim input tax credits on your purchases and avail other benefits provided by the tax system.

联系我们的税务专家,以最有效的方式扩展业务。

准备好开始了吗? 

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