【亿邦能源网讯】12月8日信息，日前，欧盟委员会（European Commission）发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，拟定将敞开欧盟外卖家22欧元的出口免税额度。
针对该新法案，跨境品牌服务商ESG个人CEO Alan Lim向亿邦能源网指出，该法案的提出对中国有实力的规范卖家反而是善报，由于在偏心的贸易环境下这类卖家能取得更极速的开展。
据亿邦能源网了解，在过去，欧盟外的跨境电商卖家销往欧盟内产品，只需货值低于22欧元，均能免缴VAT税款。该规定造成一些跨境卖家无心低报商品的价值，免得除增值税。如今每年有大略1.5亿个进入欧盟内的包裹都是免税的。因此，欧盟才想敞开22欧跨境贸易免税额度以整治VAT坑骗。
而在Alan看来，欧盟开局针对跨境VAT坑骗动员新措施，将造成一局部不规范征税的不良卖家受到打击，这些不良卖家离场后，中国规范征税的卖家肯定能越做越好。
此外，在整个贸易环境愈加偏心规范的环境下，相似TESCO这类大的渠道品牌也会开局跟有实力的中国卖家启动常年协作相关，而不仅是局限于短期的开售。
“与此同时，当新的卖家看到这些有实力规范越做越大时，也会开局规范去做跨境出口电商。整个生态就会往好的有序规范的一面启动开展。”Alan如此说道。
当然，除了敞开跨境贸易免税额外，欧盟还针对欧盟外部跨境贸易商的VAT交纳便捷化。那欧盟内的跨境卖家贸易税交纳愈加便利会不会造成中国卖家的竞争力降低呢？
对此，Alan剖析道，实践上，针对欧盟内的跨境VAT征税自身就没很好的监管形式，所以欧盟内的跨境卖家自身大略有九成的企业也没规范交纳VAT。因此，他以为该打算的发生除了为了减轻小卖家累赘和让VAT交纳流程简化外，更多是为了让卖家去规范征税。
亿邦能源网了解到，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生产税，实用于在欧洲买卖的、用于经常使用或生产的商品或服务。就跨境贸易而言，关于欧洲商家来说，出口不须要收取，但出口到欧洲国度则须要征收。
附欧盟委员会针对跨境VAT新法案对外资讯稿中四大措施的细则：
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 around8,000 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 than3 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 of2.3 billion and increasing VAT revenues for Member States by7 billion.
Simplifying VAT rules for micro-businesses and startups: A new yearly threshold of10,000 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 of100,000 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 than22 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.
