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onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/'">首页</span> > <span class="lm">常见问题</span> </div> <div class="zx_1_1"> <input type="hidden" value="2" id="faqTypeId"><ul><li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faq.do?faqTypeId=3'">VAT注册</li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faq.do?faqTypeId=2'" class="xuanzong">VAT申报</li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faq.do?faqTypeId=1'">欧洲VAT</li> </ul></div> <div class="zx_1_2" style="height: inherit;"> <div class="zx_1_2_1">最新问答</div> <div class="zx_1_2_2" style="height: inherit;"> <ul><li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=157'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 增值税(VAT)应向谁征收和缴纳？</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> 增值税（VAT）在欧洲国家/地区之间业务交易、进口商品和运输商品时征收。由增值税（VAT）注册商家就其在欧洲境内的销售向消费者进行征收，并向相关欧洲国家税务机关申报和缴纳。</div> </li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=156'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 有库存才需要申报VAT还是有销售就要申报VAT？</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> 德国占其中一样就要申报VAT，其他国家有库存才要申报VAT，或者远程销售超过限额</div> </li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=153'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 缴纳德国销售VAT税有哪些票据可以用于抵扣？</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> <p> 答：进口德国税金发票，在德国贸易活动相关的含有VAT税金的发票，都可以用于抵扣销售VAT或者申请退税。</p><p> 1、想要拿到进口德国税金发票，首先必须要找到一个可以为您在德国清关的货运物流代理，并且可以提供清关税金发票，也就是我们说的<a href="https://web.archive.org/web/20210622162040/http://www.dmvat.com/informationContent.do?id=153" target="_blank">C88清关税金文件</a>。</p><p> 目前国内的现状是，德国清关的货运代理比较少，为了解决这个问题，我们的德国税务服务顾问做了不少功课，备了一些相关配套物流资源可以推荐。</p><p> 另外，德国清关海关查验特别严格，有时候卖家小批量备货，使用快递发货会比较划算，一般我们推荐客户使用UPS在德国清关，但是快递清关很难拿到进口税金的海关发票，在鼎卖注册的客户，我们可以为卖家寻找秘书地址，用于收取清关进口税金发票，这样就可以保证德国进口税金发票能够获取到。</p><p> 2、德国贸易活动相关的含有VAT税金的发票，可以为卖家提供部分申报及注册费用含VAT税金发票，这样卖家可以用于抵扣销售VAT或者退税。</p></div> </li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=107'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 长期进行VAT零申报会不会上税务局的黑名单?</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> <span style="line-height:2;">如果VAT税号长期进行零申报是非常危险的状态，HMRC 会关注此类 VAT 号并可能进行相关使用情况的调查。如情况属实，您长期没有使用此 VAT 号码，此VAT 号可能会在没有提前通知的前提下，被 HMRC直接注销。注销后会影响此 VAT 持有人之后的 VAT 申请。如情况不属实，比如偷税漏税，VAT持有人将承担所有可能的法律和经济后果，不仅逃的税要追回，还要附加对应罚金，时间越久罚金越多，涉及金额大的案件还要承担相应的法律责任。</span><br></div> </li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=106'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 遇到英国税务局查VAT零申报怎么办？</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> <span style="line-height:2;">英国VAT零申报的风险是非常大的，建议注册了税号就要按期交税，如实交税；如果账户被封，主要还是根据自己的情况，是否决定要回这个账户，如果核算下税金准备补缴，肯定是积极沟通解决，如果核算下不准备补缴，那么在表现出积极愿意配合的前提下，尽量拖延时间，尽快清货。<br></span> <span style="line-height:2;"> 销售记录要跟上面一样，关键看你们公司的情况是想积极解决还是拖延，可以尝试先低申报，但是如果税局已经掌握的数据，多次核实可能只是用来试探你的态度来决定罚金的多少，这个罚金和case worker 的主观意识影响比较大，请注意。</span></div> </li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=105'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 有VAT税号不进行VAT申报缴税会有什么后果？</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> <span style="line-height:2;">真实，及时，准确的进行VAT申报是至关重要。如果您故意延误，错误或虚假申报，都可能受到英国税务局HMRC包括货物查封，向eBay或Amazon举报导致账号冻结，罚款在内等不同程度的处罚。</span><br><span style="line-height:2;"> 每个增值税 VAT 号码都是唯一的，如果需要查询一个 VAT 号码的有效性，您可以访问以下链接，并选择相应的国家代码和VAT号码进行查询：ec.europa.eu/taxation_customs/vies。</span><br></div> </li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=104'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 英国站卖家什么时候可进行VAT低申报？</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> <span style="line-height:2;">英国VAT低申报条件：英国站的卖家在十五万英镑之内可以进行低申报，可以得到六到六点五个点甚至更低，这种方式我们得到的消息是，如果在十五万英镑以内是可以做的，但是一旦超过，之前十五万英镑以内的也要补交，亚马逊内部的VAT部门也是这样回应的。因此大家在与VAT公司进行沟通的时候最好还是确认超过十五万英镑以后到底是否需要补交。</span><br></div> </li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=103'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 英国VAT税号的申报周期是怎样的</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> <span style="line-height:2;">英国VAT申报分为两个阶段，对于非英国注册商业机构或个人申请的英国VAT号码，我们可以提供代理申报服务。商家需要在申报期间满后一个月内，完成申报以及缴纳税款工作。</span><br><span style="line-height:2;"> 1. 第一个申报期</span><br><span style="line-height:2;"> 商家收到英国VAT号码之后，第一个申报期，会在HMRC的信件说明，商家需要留意HMRC信件所提到的第一个申报期。</span><br><span style="line-height:2;"> 2. 后续申报期</span><br><span style="line-height:2;"> 第一个申报期之后，回复正常的申报期，三个月为一期。由于商家取得增值税号的时间不一样，则不同商家有不同的申报期，与自然季度概念不一致。每个VAT税号每3 个月需要向英国的税务部门(HMRC)进行一次当季度进口和销售情况的申报，结算当季度该VAT 下的所有进口税(IMPORT VAT)和销售税(SALES VAT)。季度申报VAT=销售税- 进口税，销售税大于进口税则缴纳额外的销售税，反之则退返超出的进口税。</span></div> </li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=102'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 英国VAT申报规则应该是怎样的？</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> <span style="line-height:2;">英国VAT是按照每个季度申报一次的，这里的报税季度，不是按照自然年的季度来划分，而是在注册VAT号时可选择的。一般来说第一个VAT季度是两到三个月左右。比如您的VAT生效日期是2018/07/15，那么选取的第一个申报期间通常是2018/07/15-2018/09/31，即以9月、12月、3月及6月作为之后每次申报的季度结尾。</span><br><span style="line-height:2;"> 选定季度结尾后，税务局在每次VAT期间结束后给我们一个月零七天的时候准备/提交税表，并且付讫VAT税款。以上面提到的第一个申报期间为例，则需要在11/07之前将税表在线提交给HMRC，并确保在当天之前HMRC可收到税款。</span></div> </li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=101'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 英国VAT申报都需要准备什么材料?</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> <span style="line-height:2;">目前英国VAT季度申报所需材料：进项单据，即进口增值税纳税文件，C79文件或物流公司提供的账单、销项单据，即开具给客人的账单或paypal销售数据或银行月度账单、采购及销售数据，货品采购单据;其他费用单据，即在英国当地产生的费用单据。</span><br><span style="line-height:2;"> 如非在英国经营业务，可完全免税，例如，我现在的产品在英国，通过英国ebay将其中15000欧元的产品买到了塞浦路斯或者法国，这时候的VAT应该如何退，以及如何缴纳。是否需在英国缴税，需要看您的产品是否在英国发出并卖出去。还有就是关于退税的情况，只要当季度税务申报的销项增值税比进项增值税少，则为净退税的情况;退税的实现，可申请转回英国的银行账号或税局提供支票。</span></div> </li> </ul></div> <div class="zx_1_2_3"> <ul><li class="xuanzhong">1</li> <li onclick="fenye('2')">2</li> <li onclick="fenye('3')">3</li> <li onclick="fenye('2')">></li> <li style="width: 40px;" onclick="fenye('3')">尾页</li> </ul></div> </div> </div> <div class="zx_2"> <div class="zx_2_1"> <ul><li class="fuwu">VAT服务</li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/registration.do?registerId=1'">英国VAT</li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/registration.do?registerId=2'">德国VAT</li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/registration.do?registerId=5'">法国VAT</li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/registration.do?registerId=3'">西班牙VAT</li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/registration.do?registerId=4'">意大利VAT</li> </ul></div> <div class="zx_2_2"> <ul><li class="fuwu">热门问答</li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=160'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 如何注册英国增值税(VAT)？</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> 您可以通过英国税务机关(HMRC)的相关网站完成申请。填写完相关信息后，英国税务机关（HMRC）会给您创建一个增值税(VAT)网上账户（有时也称作Government Gateway account）。<br>您也可以委任第三方代理服务商（鼎卖网：微信15814464577）申请增值税（VAT）号。</div> </li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=159'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 我需要注册英国增值税（VAT）吗？</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> 根据英国税务机关（HMRC）的相关规定，对于海外卖家（Overseas Seller），如果商品仓储在英国，并运输和销售给英国买家，就需要注册增值税（VAT）。海外卖家（Overseas Seller）指的是在英国境内储存并向英国消费者销售商品，且在英国没有企业实体的经营者。因此，对于海外卖家（Overseas Seller），只要您将货物储存在英国并销售给英国买家，无论您的销售额是多少，您都需要立刻注册增值税（VAT），并按时申报和缴纳增值税（VAT）。<br>根据欧盟远程销售法规的相关要求，如果您的物品所在地在欧盟境内除英国外的其他任一或多个国家[1. 您应已在物品所在地注册增值税（VAT）。]，当销售给英国的个人消费者的年销售额超过70,000英镑，则您也需要注册英国增值税号（VAT号），并按时申报和缴纳相关的英国增值税（VAT）。</div> </li> <li onclick="location.href='https://web.archive.org/web/20210622162040/http://www.dmvat.com/faqContent.do?faqId=155'"> <div class="y"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/wenhao.png"> 只要在欧洲销售，就一定要VAT吗？</div> <div class="z"><img alt="" src="https://web.archive.org/web/20210622162040im_/http://www.dmvat.com/img/registration/gou.png"> 德国有库存或者有销售(包括自发货)就要注册vat税号，其他国家只要有库存就要注册，或者远程销售超过限额</div> </li> </ul></div> </div> </div> </div><div class="float_qq"> <ul><li class="float_qq2"> <a href="javascript:;">扫码咨询</a> <img src="/web/20210622162040im_/http://www.dmvat.com/faq.do?faqTypeId=2" id="youQr" alt="鼎卖微信二维码"></li> <li class="float_qq3" id="youQqh"> <a target="_blank" href="https://web.archive.org/web/20210622162040/http://wpa.qq.com/msgrd?v=3&uin=&site=qq&menu=yes">点击咨询</a> </li> <li class="float_qq4" id="youPhone" style="left: 0px;"> <a href="javascript:;">400-8822-819<br>(24小时为您服务)</a> </li> <li class="float_qq1"> <a href="javascript:;"></a> </li> </ul></div><div class="footer "> <div class="f2"> <div class="container"> <div class="ptb40"> <div class="footTopL"> <dl 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