日前，欧洲最大的电商零售分支机构Ecommerce Europe和EuroCommerce联合呼吁欧盟进行统一的增值税登记：
Joint Press Release with Ecommerce Europe
Ecommerce Europe and EuroCommerce today jointly launched an awareness campaign on the importance of a Single VAT ID Registration.
On 1 July 2021, new VAT rules for e-commerce sales to consumers entered intoapplication, extending the VAT One Stop Shop system to e-commerce distance selling and introducing an Import One-Stop Shop (IOSS). Both Ecommerce Europeand EuroCommerce warmly welcomed the introduction of these simplification measures. However, one of the flaws of the new rules is that they do not address the issue of VAT registration for sellers holding stock in multiple Member States in order to be as close as possible to the consumers. In practice, e-merchants still have to maintain their foreign VAT registrations in every EU country where they are sending or holding stock. To address this issue, Ecommerce Europe and EuroCommerce recommend policymakers to extend the existing VAT OSS to all shipments of merchandise where the seller of record is not located in the EU country of taxation, and in particular to:
1.cross-border movement of own inventory across the EU,
2.domestic sales from distribution hubs by a seller that is not established inthat EU country.
Luca Cassetti, Secretary-General of Ecommerce Europe, commented: “The new VAT OSS and IOSS are a success story and a milestone in the EU efforts to simplify VAT legislation. However, businesses with multiple warehouses in EU countries still need to VAT-register in each country of storage. This is costly and burdensome, especially for SMEs. Introducing a Single VAT ID Registration Number by extending the existing VAT OSS would greatly reduce administrative procedures and help businesses thrive in the EU Single Market.”
Christian Verschueren, Director-General of EuroCommerce, commented: “As retailers are major collectors of VAT we have always supported any efforts to facilitate VAT compliance across the EU. The VAT e-commerce package has delivered much, but some barriers remain. We look forward to the Commission VAT in the Digital Age initiative to be presented in the coming months, and hope that they will use the opportunity to remove remaining barriers to digital trade and expand the VAT OSS to pan-EU storage and onward sales.”
Ecommerce Europe and EuroCommerce fully support the European Commission’s ambition, outlined in its Fair and Simple Taxation Package , to further reduce VAT-related barriers for cross-border trade in the EU and publish a legislative initiative to amend the EU VAT Directive and move towards a single EU VAT registration.
Ecommerce Europe and EuroCommerce have jointly launched a new website with materials, an informative video and communication tools to raise awareness on the benefits of a Single VAT ID in Europe and prioritise the publication of the Commission’s legislation already in 2022.
2021年7月1日起实施的欧盟VAT新规推出了OSS和IOSS两大简化企业增值税合规的系统，然而却留有一大漏洞，暨如果卖家在多个欧盟成员国设立仓库，仍然必须注册多国VAT。也就是说，在实践中，如果电商卖家们想令货物离终端买家更近一些，就不得不继续维持注册多国VAT的窘境。
因此，Ecommerce Europe和EuroCommerce呼吁将现有的增值税OSS系统扩展到卖方不在欧盟征税国的所有商品交易中，尤其是以下两种交易：
2、未在该欧盟国家成立的卖家从分销中心进行的该国国内销售交易。
Ecommerce Europe的秘书长Luca Cassetti表示，OSS和IOSS系统的确是欧盟试图简化VAT合规努力的一个里程碑。然而，如果跨境卖家想要将自己的库存放置在不同的欧盟国家，必须要在每个存储库存的国家进行增值税登记。这是非常昂贵、耗时，对中小微企业来讲尤甚。
据悉，Ecommerce Europe和EuroCommerce还联合推出了一个新网站“Simplify VAT”(网址👉https://simplify-vat.eu/)，倡导简化欧盟增值税规则。
跨境IP汇