Selling in the European Union – TheOpportunity
在欧盟销售-机会
Selling into Europe is the new black… with an online audience of 500 million people – opportunities to increase your sales andprofit are second to none.
向欧洲卖东西已经成为一种潮流…拥有5亿名的潜在买家，增加销量以及利润的机会绝无仅有。
Many of the channels you are used to – Amazon, eBay, yourown website – and others may be less familiar, for example, CDiscount and Fnacin France and Hitmeister in Germany– give access to a wide and willing audience of European online shoppers.
您可能很了解一些销售平台-亚马逊、eBay，自己的网站等，对于一些平台而言可能就不那么熟悉，例如法国的CDiscount以及Fnac，德国的Hitmeister，这些平台可能会更加容易获得欧洲顾客的青睐。
The biggest markets are the UK, France and Germany whichaccount for 60% of the online retail market with a population of over 210 million people between them. Italy and the Netherlands will be the fastest growing e-commerce markets in the next five years according to Ecommerce News.
最大的市场是英国、法国还有德国，它们占整个网络零售市场平台的60%，拥有2.1亿多人口。按照电商新闻的说法，在接下来的五年中意大利还有荷兰将会成为增长最快的电商市场。
Using the infrastructure of the marketplaces gives theseller many of the tools needed for international success – from localised exposure, in-country warehousing, packing and labelling and delivery to thecustomer’s door
利用各平台的基础设施给卖家提供了可以获得成功的工具，包括产品在当地的曝光、国内仓储、包装、贴标、产品可以直接送到客户家里。
Value Added Tax (VAT)
The final piece of the puzzle is vital but perhaps theleast exciting- the tax element. Selling online does not excuse you from the societal rules of taxation and the tax man is entitled to a piece of the pie.
增值税
整个复杂程序的最后一步至关重要,当然也是最无聊的一部分-税务。尽管通过网络销售，但是您仍然需要受到征税规则的规制，税务人员有权分得一杯羹。
Value Added Tax (VAT) is the preferred transactional tax model in the EU and is equivalent of the USA sales tax. It differs from sale stax as it is applied every time value is added– from the raw material supplier,to the manufacturer to the wholesaler and retailer and finally to the endconsumer.
欧盟范围内更倾向于使用增值税，这相当于美国的销售税。与销售税不同之处在于，每次价值增加的过程都要征收增值税，从原材料供应商、生产商、批发商、零售商至最终客户都会征收增值税。
Governments get revenue every step of the supply chain. It is not supposed to be a burden on businesses, who, once VAT registered, can offset any VAT collected on sales against any VAT incurred on expenditure – including import VAT.
政府在供应链的每个环节中都会获得收入。增值税不应该被视为一种负担，因为一旦注册增值税，在增值税申报时可以抵扣因相关支出发生的增值税（例如进口增值税）。
Ignorance of the VAT rules is no defence. Not accounting for VAT properly or not reporting it at all can cost you your business. When operating in new markets in Europe, it’s important to understand and comply with local rules and legislation.
不知道增值税不是抗辩理由。如果不正确计算增值税或者不进行申报，可以毁掉您的整个事业。如果在欧盟的新市场进行销售活动，了解并且遵守当地法规十分重要。
Recently companies based outside of the EU have seen an increase in Amazon informing sellers using the UK marketplace that they require a VAT registration. The influx has been due to pressure from the taxauthorities, such as HMRC, on marketplaces being compliant.
非欧盟公司应该都见证了最近亚马逊要求在英国站的卖家注册增值税。之所以这样主要是因为各税局要求各站点都要合规。
Audits can be triggered by late or non-existent VAT submissions or late payments.
如果晚申报、不申报或者迟交税款，税局可能会进行相关审计。
What do you need to know about VAT when selling through multi-channels in Europe?
通过多种销售平台在欧洲销售您需要了解什么？
How you choose to distribute your goods to your customerswill have VAT implications for you as the seller. Here we explain whichissues affect you
使用何种方式向顾客发货会影响到您作为卖家的增值税义务，具体解释如下：
1.Using Fulfilment Centres in the European Union
使用欧盟的仓储中心
Wherever your stock is held, whether it be an Amazonfulfilment centre or other third-party warehouse’s, as a non-resident, you have an obligation to VAT register there. There are no thresholds to exceed. If your stock is in a number of EU countries, you will require VAT registrations.The tax authorities do approach the warehouses and marketplaces for informationon sellers and they will catch up with you if you don’t comply.
无论您的库存在亚马逊仓储中心还是第三方海外仓，作为非该国成员，您有义务在库存所在国注册增值税。此时，没有销售门槛而言。如果您的库存在多个欧盟国家，您则需要注册多个增值税号。税局会从各仓库以及各销售站点获得卖家信息，如果您不合规，税局肯定会找上门。
2.The EU VAT Distance Selling Rules
欧盟增值税距离销售规则
Once you are VAT registered in one EU country, sales delivered from that country to local private customers or customers in other EU countries are governed by the EU VAT distance selling rules. These rules state that local VAT is charged on any sales to any consumers within Europe until the set distance selling thresholds are exceeded in any one country.
一旦您在欧盟国家注册增值税，从注册增值税国家发货到当地的私人客户或者其他国家的私人客户，这时会受到距离销售规则的规制。该规则规定在超过特定国家的距离销售门槛之前，增值税在当地征收。
The Distance Selling rules do give you a chance to test the European marketswithout the heavy cost of compliance.
距离销售规则可以让您在控制成本的前提下，在欧洲市场试下水。
3.Monitoring Your Sales
3.监视销量
When calculating whether you have exceeded the threshold,make sure you add sales from EACH channel you sell on – all sales go towards the distance selling thresholds. Also include the shipping amount in the calculations.
当计算您是否超过门槛时，您需要将所有平台的销售都考虑在内，同时需要考虑货运开支。
4.Other Reporting Obligations
其他报告义务
EC Sales Lists
EC销售清单
When stock is sold or transferred between EU countries,there is additional reporting obligation to file an EC Sales List. For example, if stock is moved from the UK warehouse to a German warehouse, thiswill need to be reported on an EC Sales List as well as the UK VAT return.
当在欧盟国家间出售或者转移库存，则需要额外报告EC销售清单。例如，如果库存从英国仓库发到德国仓库，在EC销售清单以及英国的增值税申报时都要报告相关信息。
Intrastat Declarations
国际贸易统计申报单
Intrastat Declarations are statistical reports that are obligatory once set thresholds are exceeded in each EU country. There are thresholds for both ‘dispatches’ and ‘arrivals’. You will need to monitor sales, for example, from the UK to any EU countries, once these ‘dispatches’ reach £250,000, Intrastat declarations will need to be filed.
国际贸易统计申报单为数据报告，一旦超过欧盟各国的门槛，则需要进行申报。对于“发出”“到达”而言，都有自己的门槛。您需要关注您的销售情况，例如从英国到欧盟国家，一旦“发出”达到£250,000，则需要进行国际贸易统计申报。
（1）Fiscal Representation – as a non-EU company, some EU countriesrequire a non-EU business to have Fiscal Representation. A Fiscal Representative is jointly liable for the VAT owed. There are additional fees associated which can include a bank guarantee.
财务代表-一些欧盟国家要求非欧盟企业拥有财务代表。财务代表会对所欠的增值税承担连带责任。也可能会产生其他费用，例如银行担保。
（2）Import VAT is applied at the first port of entry into the EU –local import VAT will be charged on the cost value of the goods you are importing,for example, in the UK the import VAT is at 20%. The import VAT and duties must be paid straightaway.
进口增值税在产品首次进入欧盟时征收-进口增值税会根据进口产品的成本进行征收，例如，在英国进口增值税税率为20%。进口增值税和关税需要立刻支付。
If you’re not VAT registered, your customer is usuallyleft to pay the import charges before they can receive delivery of thegoods. This is not really the best customer experience.
如果您未注册增值税，在收到产品时，进口费用通常由客户承担。当然客户可能会十分不开心。
If you are VAT registered, you will account for theVAT:
如果您注册增值税，则需要计算相关增值税：
-You charge the customer the VAT when they buy the goods from you so there are no unpleasant surprises for them on delivery. This is paid over to the tax authority on the VAT return.
-您需要从买家手里征收增值税，这样买家收到产品时就不会有这些让人不高兴的“惊喜”了。在增值税申报时，会把从买家手里收取的增值税交给税局。
-The import VAT charged is refunded to you via the VAT return.
在增值税申报时，可以抵扣进口增值税。
5.Know the EU VAT Rates
了解欧洲增值税税率
Each EU country has a standard rate of VAT and a reduced rate of VAT. Standard VAT rates across the EU range from 17% to 27%. The VAT rate applied will depend on the type of goods, for example,groceries are ‘zero-rated’ in the UK and Ireland. Other EU countries apply reduced rates to groceries. Find out which VAT rates apply to your goods.
每个欧盟国家都有标准增值税税率和低税率。标准增值税税率从17%到27%不等。适用的增值税税率根据产品而不同，在英国还有爱尔兰，食品为零税率。在欧盟一些国家，食品可能是低税率而不是零税率。确认自己产品适用哪种税率。
6.Is Your Pricing Right to Stay Competitive in Europe?
您的产品在欧洲有竞争力么？
Be aware that one price might not fit all. Unlikethe USA where sales tax is added after the sale, in Europe, VAT should alwaysbe included in the price shown to consumers. Should you charge differentprices in different EU countries on different channels or does one price fitall? How badly will your margins be affected by the different VAT ratesif you don’t differentiate price in each EU location?
请注意一个定价并不适用于整个欧洲。不像美国，销售税在销售以后才会征收。在欧洲，增值税应当包含在展示出的售价中。因此，在欧洲不同国家不同平台是否应该定不同的价格呢？如果在欧洲不同国家定相同的价格，会对您的利润率产生多大的影响？
Will you stay competitive once you have to VAT register inanother EU country?
如果您必须注册增值税，您还会有竞争力么？
It’s always a good idea to do some local market researchin your chosen markets and find out how you compare to local suppliers and howmuch flexibility this gives you. Keeping ahead of the game can avoid a lot of future headaches and can even mean the difference between the success and failure of your business.
最好是对当地市场做下调研，比较下自己和当地供应商的区别，看下您有多大的操作空间。永远先前一步可以避免将来的很多麻烦，甚至都可能影响到您最终的成败。
7.VAT Return Filings
增值税申报
Once registered, you will have to submit VAT returns tothe tax authority, in the language, at the frequency and on the deadlinespecific to that country.
一旦注册增值税，您必须用当地语言、按照特定的频率和截止日期向税局进行增值税申报。
Don’t let VAT be a barrier to yourEuropean expansion plans
不要让增值税成为您在欧洲发展的障碍
Head down in the sand works for a while as a businessstrategy, however it’s not a long-term solution. Planning and preparation isthe key.
假装不知道可能会在一段时间内起作用，但是这不是长期方案。计划和准备是关键。
Don’t be put off by the VAT rules, we are here to helpyou. Our advice is ‘plan ahead’. Add the cost of compliance to your cashflow along with other staples such as web-hosting or accountancy fees. Those who have already taken the leap into selling into Europe find the rewardsfar outweigh the cost of compliance.
不要受到增值税规则的羁绊，让我们来帮您。我们的建议是提前规划。将合规成本、网站费用、会计费用计入到您的现金流中。现有在欧洲进行销售的卖家会认为收益会远远大于合规成本。
If you want to know more, please get in touch
如果想要了解更多情况，请联系
您也可以加我们微信作进一步沟通,微信ID: SimplyVAT
