12月5日消息,欧盟委员会(European Commission)公布针对跨境电商商品贸易的VAT(value-added sales tax指增值税)规范化的新法案。欧盟委员会方面表示,本次为了改善欧盟内部针对电商商务缴纳VAT的效率和环境,将作出以下四个措施:











据了解,欧盟增值税(EU VAT)是对附加在商品和服务的价值征税的一种消费税,适用于在欧洲交易的、用于使用或消费的商品或服务。就跨境贸易而言,对于欧洲商家来说,出口不需要收取,但进口到欧洲国家则需要征收。(亿邦动力网)


New VAT rules for sales of goods and services online:Currently,online traders have to register for VAT in all the Member States to which they sell goods.Often cited as one of the biggest barriers to cross-border e-commerce,these VAT obligations cost businesses around8,000 for every EU country into which they sell.We are now proposing that businesses make one simple quarterly return for the VAT due across the whole of the EU,using the online VAT One Stop Shop.This system already exists for sales of e?services such as mobile phone apps,and has been proven successful with more than3 billion in VAT being collected through the system in 2015.Administrative burdens for companies will be reduced by a staggering 95%,giving an overall saving to EU business of2.3 billion and increasing VAT revenues for Member States by7 billion.

Simplifying VAT rules for micro-businesses and startups:A new yearly threshold of10,000 in online sales will be introduced under which businesses selling cross-border can continue to apply the VAT rules they are used to in their home country.This will make complying with VAT rules easier for 430,000 companies across the EU,representing 97%of all micro-business trading cross?border.A second new yearly threshold of100,000 will make life easier for SMEs when it comes to VAT,with simplified rules for identifying where their customers are based.The thresholds could be applied as early as 2018 on e?services,and by 2021 for online goods.Other simplifications would allow the smallest businesses to benefit from the same familiar VAT rules of their home country,such as invoicing requirements and record keeping.The first point of contact will always be with the tax administration where the business is located and businesses will no longer be audited by each Member State where they have sales.

Action against VAT fraud from outside the EU:Small consignments imported into the EU that are worth less than22 are currently exempt from VAT.With around 150 million parcels imported free of VAT into the EU each year,this system is open to massive fraud and abuse,creating major distortions against EU business.Firstly,EU businesses are put at a clear disadvantage since unlike their non-EU competitors,they are liable to apply VAT from the first eurocent sold.Secondly,imported high-value goods such as smartphones and tablets are consistently undervalued or wrongly described in the importation paperwork in order to benefit from this VAT exemption.The Commission has therefore decided to remove this exemption.

Equal rules for taxing e-books,e-newspapers and their printed equivalents:Current rules allow Member States to tax printed publications such as books and newspapers at reduced rates or,in some cases,super-reduced or zero rates.The same rules exclude e-publications,meaning that these products must be taxed at the standard rate.Once agreed by all Member States,the new set-up will allow–but not oblige–Member States to align the rates on e-publications to those on printed publications.