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onclick="location.href='https://web.archive.org/web/20210622160503/http://www.dmvat.com/'">首页</span> > <span onclick="location.href='https://web.archive.org/web/20210622160503/http://www.dmvat.com/special.do'">专题栏目</span> > <span onclick="location.href='https://web.archive.org/web/20210622160503/http://www.dmvat.com/specialType.do?specialTypeId=13'">德国VAT</span> > <span class="lm">德国VAT增值税新法规制度详细解析</span> </div> <div class="content"> 德国VAT增值税新法规制度详细解析 </div> <div class="content tt"> <div class="tt1">来源：Ecovis 作者：小小</div> <div class="tt2">发布日期：2019-02-18</div> </div> <div class="content bb"> <p> <span style="line-height:2;">关于德国VAT新规的最新资讯，德国一项针对vat增值税欺诈行为的新的电商贸易法规的影响力日渐凸显。直至上周五，已经有9194家来自中国的商家，在德国柏林-纽科伦地区(Berlin-Neukölln)的税务局进行了税务登记。然而，在这项法规的强化措施执行之前，仅有430家中国商家在税务局进行了VAT税号注册。 </span></p><p> <span style="line-height:2;">之前，很多(多数来自中国的)在网络交易平台(如亚马逊或eBay)上销售货物的企业和商家常年没有缴纳增值税。现在，根据法律规定，网上交易平台运营商，也要对其平台卖家的税务欺诈行为承担连带责任。因此，现在只有商家在德国注册了</span><span style="white-space:normal;line-height:2;">VAT</span><span style="line-height:2;">税号，他们才能在其平台上经营贸易。通常，买家通过电商平台所购买的商品价格是包含增值税的，但卖家往往不提供发票;也就是说，卖家应向税务机关缴纳的增值税并未支付，而是由买家承担，卖家获利。对此的相应</span><span style="white-space:normal;line-height:2;">VAT</span><span style="line-height:2;">法规在之前一直没有明显作用，因为很难抓到这些在中国的公司和商家，让他们承担责任。但是现在他们不得不担心电商平台会因为他们的诈税避税行为封停他们的运营账号。因此负责远东网络电商增值税注册的柏林-纽科伦税务局的注册申请急剧增多。柏林金融参议员Matthias Kollatz(SPD)表示，这一数字在一年半的时间里增加了二十多倍。“这一成功正是因为柏林对电商平台运营商施加了压力。”</span></p><p> <span style="line-height:2;">德国国家财政部长曾估计，由于在线交易中的销售税欺诈行为，每年德国有数百万的税收收入损失。预计这笔金额将近10亿欧元。特别是中国商家在德国非正常的注册情况：和其他欧盟商家相比，最多只有四分之一是合法纳税。</span></p><p> <span style="line-height:2;">2017年12月，欧盟委员会批准了深入改革欧盟增值税(VAT)制度的委员会提案，以及单一欧盟增值税区的增值税行动计划。此提案目的为打击在线市场上跨境交易的VAT欺诈行为。此条例将最迟于2021年起在各个成员国生效，大型在线市场将确保在其交易平台的非欧盟商家、公司向欧盟消费者销售商品的交易且已缴纳增值税(VAT)。</span></p><p> <br></p><p style="text-align:center;"> <img src="https://web.archive.org/web/20210622160503im_/http://www.dmvat.com/img/specialImgimage/20190218/20190218122622_989.jpg" width="500" alt="德国VAT新规介绍" height="318" title="德国VAT新规介绍" align=""></p><p> <br></p><p> <span style="line-height:2;">由于税收损失过高，德国联邦政府希望在2021年欧盟这一法案正式生效之前，通过特殊方式预先缩小税收差距。于是德国政府于2018年8月初公布了关于网上交易平台运营商及商家应合规办理税务的责任义务法案草案(Entwurf eines Gesetzes zur Vermeidung von Umsatzsteuerausfällen beim Handel mit Waren im Internet und zur Änderung weiterer steuerlicher Vorschriften)，其中规定平台运营商须对其平台商家增值税不合规销售行为负责。德国政府希望通过此新规能够促使亚马逊、eBay和其他网购平台采取更加严厉的手段来监管和打击自己平台上的税务欺诈行为。德国VAT新规规定电商平台运营商有义务详细记录并保存有增值税义务的平台卖家的交易记录，以便税务局在审查时可以判定该卖家是否及时正确履行了其增值税义务。应记录保存的交易信息包括：卖家的公司全称和地址;卖家的</span><span style="white-space:normal;line-height:2;">VAT</span><span style="line-height:2;">税号以及</span><a href="https://web.archive.org/web/20210622160503/http://www.dmvat.com/informationContent.do?id=188" target="_blank"><span style="line-height:2;">欧盟</span><span style="white-space:normal;line-height:2;">VAT</span></a><span style="line-height:2;">识别号;卖家税务登记凭证的有效起始和终结时间;商品的发货地和送达地。另外新规还规定电商平台运营商对其平台卖家税务欺诈行为也承担责任，负有纳税义务。电商平台只有在出示其卖家的税务登记凭证，并证明自己对卖家逃税行为不知情的情况下才可以免除其纳税连带责任。（推荐阅读：</span><span style="color:#333333;font-family:微软雅黑, " font-size:18px><a href="https://web.archive.org/web/20210622160503/http://www.dmvat.com/specialContent.do?id=307" target="_blank"><span style="line-height:2;">欧洲各国税收政策制度介绍</span></a></span><span style="line-height:2;">）</span></p><p> <span style="line-height:2;">该法规已于2019年1月1日起生效。电商平台商将于2019年3月1日起为来自第三国的商家未缴税交易负责;2019年10月1日起为来自德国、欧盟以及欧洲经济区内部的商家未缴税行为及带来的损失负责。这项规定适用于全德国各种类型全部129家网络市场交易平台。亚马逊和其他公司以后必须像德国税务机关提供自家平台上的卖家的详细信息，包括卖家姓名、地址、税号以及销售额等。</span></p> </div> <div class="content_1"> 标签：德国VAT新规 </div> <div class="content fy"> <div onclick="location.href='https://web.archive.org/web/20210622160503/http://www.dmvat.com/specialContent.do?id=372'"><img alt="" src="https://web.archive.org/web/20210622160503im_/http://www.dmvat.com/img/information/b1.png"> <span>上一篇</span> 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