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- 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

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