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onclick="location.href='https://web.archive.org/web/20210622163540/http://www.dmvat.com/'">首页</span> > <span onclick="location.href='https://web.archive.org/web/20210622163540/http://www.dmvat.com/special.do'">专题栏目</span> > <span onclick="location.href='https://web.archive.org/web/20210622163540/http://www.dmvat.com/specialType.do?specialTypeId=17'">英国VAT</span> > <span class="lm">英国对跨境服务贸易采用消费地原则征收增值税</span> </div> <div class="content"> 英国对跨境服务贸易采用消费地原则征收增值税 </div> <div class="content tt"> <div class="tt1">来源：鼎卖跨境税务服务平台作者：鼎卖小编</div> <div class="tt2">发布日期：2019-01-22</div> </div> <div class="content bb"> <p> <span style="line-height:2;">英国跨境服务增值税是对英国境内供应货物或服务、在境内从其他成员国采购货物或从成员国外进口货物的行为课征，由英国皇家税务海关总署根据《1994增值税法案》征管，有20%的标准税率、5%的低税率和零税率三档税率。</span></p><p> <span style="line-height:2;">1、对跨境服务贸易采用消费地原则征收增值税。</span></p><p> <span style="line-height:2;">根据英国跨境服务增值税第741A通告(VAT 741A Notice)2017年11月1日修订版本8的相关规定：英国对大部分跨境服务都采用目的地原则。即在消费者所在地征收增值税，但是也存在在服务实际发生地征收增值税的少数例外情况。</span></p><p> <span style="line-height:2;">(1)当消费者为企业时：消费者所在地是指接受服务的企业的营业场所或其他固定机构的所在地;(2)当接受服务的企业有两个以上机构时：消费者所在地应当是实际接受服务的机构的所在地。(3)当消费者为个人时：消费者所在地是个人经常性居住地。</span></p><p> <span style="line-height:2;">2、对出口服务实行零税率。</span></p><p> <span style="line-height:2;">英国对于部分出口服务适用增值税零税率，具体包括：中介服务、为外国政府提供的培训等。</span></p><p> <span style="line-height:2;"><br></span></p><p style="text-align:center;"> <span style="line-height:2;"><img src="https://web.archive.org/web/20210622163540im_/http://www.dmvat.com/img/specialImgimage/20190122/20190122105640_990.jpg" alt="英国跨境服务增值税征收规则" width="558" height="375" title="英国跨境服务增值税征收规则" align=""><br></span></p><p> <span style="line-height:2;"><br></span></p><p> <span style="line-height:2;">3、对进口服务征收增值税。</span></p><p> <span style="line-height:2;">英国对B2B情形下的进口服务征收增值税。当进口服务的接受者是企业时，由提供进口服务的外国企业在英国进行增值税税号登记并缴纳增值税。</span></p><p> <span style="line-height:2;">自2012年12月1日起，未在英国境内设立机构的提供跨境服务的境外纳税人，可免于增值税登记，实行“逆向征收”(Reverse Charge)的简易措施。即在B2B情形下，购买其他国家企业提供的服务的英国企业，必须采取“逆向征收”的方式在英国缴纳增值税，即由购买进口服务的英国企业在英国申报并缴纳增值税。</span></p><p> <span style="line-height:2;">在B2C情形下的进口数字服务，英国是按照欧盟增值税指令的相关规定采取措施，实行“一站式服务方案”(One Stop Shop Scheme)。如果你在英国VAT增值税方面还有什么问题的话，记得与我们取得联系哦。</span></p> </div> <div class="content_1"> 标签：英国跨境服务增值税 </div> <div class="content fy"> <div onclick="location.href='https://web.archive.org/web/20210622163540/http://www.dmvat.com/specialContent.do?id=360'"><img alt="" src="https://web.archive.org/web/20210622163540im_/http://www.dmvat.com/img/information/b1.png"> <span>上一篇</span> 英国VAT两种税率：flat rate和stand rate详细介绍</div> <div onclick="location.href='https://web.archive.org/web/20210622163540/http://www.dmvat.com/specialContent.do?id=355'"><img alt="" src="https://web.archive.org/web/20210622163540im_/http://www.dmvat.com/img/information/b2.png"> <span>下一篇</span> 英国VAT转代理流程以及所需材料</div> </div> <div class="content bb"> 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