• KPMG Marketplace

资料:欧盟远程销售法规解释



欧盟远程销售法规

•适用于欧盟28国境内的远程销售活动

•货物位于欧盟国家1,售往欧盟国家2的个人买家(其他特殊情况除外)

•VAT征税方式:

- 如果卖家在买家所在国家的年销售额为超过上表列明的起征额,卖家在货物所在国交税(卖家在该国注册和申报VAT)。卖家也可自愿申请按买家所在国征税。

- 如果卖家在买家所在国家的年销售额超过起征额,卖家按买家所在国征税(卖家在该国注册和申报增值税)

#资料 #欧盟 #远程销售 #法律 #增值税 #起征额

115 views

©2017 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

The website uses cookies to provide necessary site functionality and improve your online experience. By using this website, you agree to the use of cookies as outlined in KPMG's privacy statement.