Shopify设置欧盟税费
设置欧盟税费
本指南适用于在欧盟地区销售产品的商家。您有责任咨询当地税务机构或税务专业人员，确保向客户收取正确的税率，并确保正确申报和缴纳税费。备注
如果您不熟悉 Shopify，则在开始销售之前，您需要确定是否应收取税费。您可能需要在各个增值税成员国家/地区进行登记。然后，您可以在 Shopify 中设置税费，以帮助确保您在欧盟任何位置进行销售时都能收取正确的费用。
如果您已经在 Shopify 上进行销售，请转为参考更新到新的欧盟税费功能。备注
本页相关主题
在 Shopify 中设置欧盟税费之前的准备工作
设置增值税登记
在 Shopify 中设置欧盟税费之前的准备工作
您需要确定是否应该征收税费。如果您不确定，请咨询当地税务机构或税务专业人士。通常情况下，如果希望向欧盟其他国家/地区销售产品，就需要向自己所在国家/地区的税务机关登记，以收取增值税。
如果您在欧盟其他国家/地区的销售额超出了特定阈值，或者您在该地有重要业务场所，那么您可能需要注册一站式服务 (OSS) 方案，或联系各个相关机构并进行登记。这一流程取决于您的业务所在地和销售地点以及各个政府的要求。您登记收取 VAT 的地点决定了您向客户收取的费用。
对于您所在国家/地区的客户，按当地增值税率收取费用。
对于您所在地之外的欧盟国家/地区的客户，费率取决于您是否超过 10,000 欧元登记阈值。
如果您未超过此阈值，则按您当地的增值税率收取费用。
如果您超过了阈值，则需收取您客户所在国家/地区的增值税率。若要收取目的地国家/地区的增值税率，您需要向 OSS 或向该国家/地区登记增值税号。
如果您在某个国家/地区有重要的业务，则应咨询该国/地区税务机构以确认您是否需要登记以收取税费。您有责任确定自己的业务是否超过了远距离销售额的阈值。
使用 OSS 收取 VAT
向欧盟成员国销售商品的税法已于 2021 年 7 月 1 日发生改变。备注
一站式服务方案（也称为欧盟 OSS）适用于在欧盟有营业地点、向其他欧盟成员国销售产品并因此需要根据目的地国家/地区收取和汇付 VAT 的商家。由于北爱尔兰具有双重身份，在 NI 有营业地点的商家也可以使用 OSS。
如果您从所有其他欧盟成员国获得的年销售额低于 10,000 欧元，您可以利用小型企业免税来收取本地增值税率，或者，如果您想根据客户所在地点收取 VAT，则可以注册 OSS。
如果您的商店使用基于登记的税费，则您只能使用 OSS。如果您尚未更新设置以使用基于登记的税费，请使用基于地点的税率来手动更新税率。
设置增值税登记
在向 VAT 成员国登记并拥有欧盟增值税号后，即可开始设置税费。此任务只需执行一次。
步骤：
在 Shopify 后台中，转到设置 > 税费和关税。
在国家/地区部分，点击欧盟。
在针对欧盟销售的 VAT 页面中，点击收取 VAT。
选择您的增值税登记方式。
如果您登记了 OSS 方案，并且计划针对从欧盟成员国客户获得的所有销售额提交一次 VAT 退税，请选择一站式服务登记。
如果您商店的年销售额不超过 10,000 欧元，并且您计划向当地税务机构提交 VAT 退税申请，则请选择小型企业免税。如果您有多个 VAT 登记，则小型企业免税不适用。
如果您计划直接向您为其发货的欧盟成员国的税务机构提交 VAT 退税申请，请选择特定于国家/地区的登记。
点击下一步。
请执行以下任一操作：
如果您选择了一站式服务登记，请输入您登记的国家/地区发放的增值税号，然后点击收取 VAT。如果您需要添加其他增值税登记，请在针对欧盟销售的 VAT 页面上点击添加国家/地区。
如果您选择了小型企业免税，请点击您所属国家/地区发放的增值税号，然后点击收取 VAT。
如果您选择了特定国家/地区登记，请输入您登记的国家/地区发放的增值税号，然后点击收取 VAT。如果您需要添加其他增值税登记，请在针对欧盟销售的 VAT 页面上点击添加国家/地区。
如果您位于欧盟或对欧盟内的销售额收取 VAT，则不支持在从欧盟外部向欧盟内的客户运输产品时收取 VAT。注意
Shopify商户官网原文详情：
Setting up EU taxes
If you're new to Shopify, then before you start selling, you need to determine whether you should charge tax. You might need to register with various VAT member countries. After that, you can set up your taxes in Shopify to help ensure that you charge the correct rates wherever you sell in the European Union.
Note
If you're already selling on Shopify, then refer to Update to the new EU taxes feature instead.
On this page
Before you begin setting up EU taxes in Shopify
Set up your VAT registrations
Before you begin setting up EU taxes in Shopify
You need to determine whether you should charge taxes. If you're not sure, then consult with local tax authorities or a tax professional. Typically, if you intend to sell to other countries in the EU, then you need to register with the tax authorities in your own country to charge VAT.
If you exceed a certain threshold of sales into another country in the EU, or you have a significant business presence there, then you might need to register for the One-Stop Shop (OSS) scheme, or contact each of the relevant agencies and register with them. The process varies depending on where your business is based and where you sell, and on individual government requirements. Where you're registered to collect VAT determines the rates that you charge to your customers.
For customers in your home country, your local VAT rate is charged.
For customers in EU countries outside your own, the rate is determined by whether you exceed the registration threshold of 10,000 EUR.
If you do not exceed the threshold, then your local VAT rate is charged.
If you exceed the threshold, then the VAT rate of your customer's country is charged. To charge the destination country's VAT rate, you need to register for a VAT number with OSS or with that country.
If you have a significant presence in a country, then you should contact that country's tax authority to confirm whether you need to register to collect taxes. It's your responsibility to determine if your business exceeds the distance sales threshold.
Charge VAT with the OSS
Note
Tax laws for selling to EU member countries changed on July 1, 2021.
The One-Stop Shop scheme, also called the Union OSS, is for merchants with locations in the EU whose sales to other EU member countries require them to charge and remit VAT based on destination countries. Because of Northern Ireland's dual status, merchants with locations in NI can also use the OSS.
If your annual sales to all other EU member countries are less than 10,000 EUR, then you can either use the micro-business exemption to charge your local VAT rate, or register for the OSS if you want to charge VAT based on the location of your customers.
You can only use OSS if your store uses registration-based taxes. If you haven't updated your settings to use registration-based taxes, then update your tax rates manually by using location-based tax rates.
Set up your VAT registrations
After you've registered with the VAT member countries and have your EU VAT number, you can set up your taxes. You only need to perform this task once.
Steps:
From the Shopify admin, go to Settings > Taxes and duties.
In the Countries/regions section, click European Union.
On the VAT on sales within the EU page, click Collect VAT.
Select how you're registered for VAT.
If you've registered for the OSS scheme and you plan to submit a single VAT return for all sales to customers in EU member countries, then select One-Stop Shop registration.
If your store makes yearly sales of 10,000 EUR or less and you plan to submit a VAT return to your local tax authority, then select Micro-business exemption. The micro-business exemption is not available if you have more than one VAT registration.
If you plan to submit a VAT return directly to the tax authorities of EU member countries that you ship to, then select Country-specific registration.
Click Next.
Do one of the following:
If you selected One-Stop Shop registration, then enter your VAT number from the country where you're registered, and click Collect VAT. If you need to add additional VAT registrations, then click Add country on the VAT on sales within the EU page.
If you selected Micro-business exemption, then enter your VAT number from your home country, and click Collect VAT.
If you selected Country-specific registration, then enter your VAT number from the country where you're registered, and click Collect VAT. If you need to add additional VAT registrations, then click Add country on the VAT on sales within the EU page.
文章内容来源：Shopify商户官方网站