欧盟新规_实施新的欧盟增值税规则

欧盟新规

The blog post I wrote last month alerting people to the upcoming change to EU VAT Rules has attracted a lot of attention, and comments. I don’t like to be the bearer of bad news but I’m glad that people have had some time to prepare for this disastrous legislation. This isn’t UK legislation, it comes from Europe. However I think that the UK small business community have been failed by HMRC for this not being brought to the attention of business who are not otherwise VAT registered earlier. This seems to be the sort of thing that would have warranted a TV campaign as so many of those caught are people whose earnings don’t even take them over the income tax threshold, never mind VAT.

我上个月写的博客文章提醒人们注意欧盟增值税规则即将发生的变化，引起了很多关注和评论。 我不希望成为坏消息的承担者，但我很高兴人们有一些时间来准备这项灾难性的法律。 这不是英国立法，它来自欧洲。 但是，我认为英国小企业界已因HMRC而失败，因为这并未引起早先未注册增值税的企业的注意。 这似乎是一种电视竞选的必要之选，因为被捕的人中有许多人的收入甚至都没有使他们超过所得税的门槛 ，不用担心增值税 。

If you are VAT Registered, or are intending to become VAT Registered what happens next? I imagine that most of us, rather than register for VAT in every member state, will register for the MOSS scheme. In the UK you can do this online if you are registered for HMRC online services.

如果您已注册增值税 ，或打算成为增值税注册，接下来会发生什么？ 我想我们当中的大多数人，而不是每个会员国都注册增值税 ，将注册为MOSS方案。 在英国，如果您已注册HMRC在线服务，则可以在线进行此操作。

Once registered for MOSS you will be able to submit your MOSS Return through the online system when it becomes due in April 2015, for the quarter Jan 15 – Mar 15. I’m sure that will be as much fun as submitting EC Sales lists are currently. That job has recently been made a lot easier by Xero, I don’t know if they will be able to offer a similar service for this.

一旦注册了MOSS，您就可以在2015年4月到期的1月15日至3月15日这一季度通过在线系统提交MOSS申报表。我敢肯定，与提交EC销售清单一样，它会很有趣目前。 Xero最近简化了这项工作，我不知道他们是否能够为此提供类似的服务。

If you have developed your own cart and checkout system for your products you will need to ensure that from January 1st, 2015 you charge VAT at the rate appropriate to the location of your customer for any sales to consumers.

如果您为产品开发了自己的购物车和结帐系统，则需要确保从2015年1月1日起，按照向消费者销售的价格，按照与客户所在地相适应的费率收取增值税 。

谁是消费者？ (Who is a consumer?)

This legislation covers sales to consumers. For a product like Perch, we could claim that we are only selling to businesses and therefore the legislation doesn’t affect us. It seems however that won’t work. As is currently the case, if our European customer has a VAT number, we treat them as a business and do not charge VAT. We then report that sale via the EC Sales list. It looks as if the new legislation will generally assume a business only if they have a VAT number, so that doesn’t change.

该立法涵盖向消费者的销售。 对于像Perch这样的产品，我们可以声称我们仅向企业销售产品，因此法律不影响我们。 看来这行不通。 与当前情况一样，如果我们的欧洲客户有增值税号，我们会将其视为企业，不收取增值税 。 然后，我们通过EC销售列表报告该销售。 看起来，新法规通常仅在具有增值税号的情况下才会开展业务，因此不会改变。

“If you supply digital services and your customer doesn’t provide you with a VAT registration number (VRN) then you should treat the supply as B2C. You, as the supplier, may choose to accept alternative evidence of business status although this may not be acceptable for all member states. If a member state does not accept alternative evidence then you will be responsible for VAT in that country if a VRN has not been provided.
It’s your decision to accept alternative evidence. Your customer can’t require you to treat a supply as B2B if they have not provided a valid VRN.” – Supplying Digital Services from gov.uk

“如果您提供数字服务，而您的客户没有向您提供增值税登记号（ VRN ），那么您应将其视为B2C。 您作为供应商，可以选择接受其他业务状况证明，尽管可能并非所有成员国都接受。 如果一个成员国不接受替代证据，那么如果未提供VRN ，则您将负责该国家的增值税 。
您决定接受其他证据。 如果您的客户未提供有效的VRN，则不能要求您将其视为B2B。” – 从gov.uk提供数字服务

Even if it were possible to prove that a non-VAT registered person or company was a business, doing that in a hands off online transaction is likely to be impossible.

即使有可能证明非增值税注册的人或公司是一家公司，也可能无法通过在线交易来做到这一点。

证明供应地点 (Proving the place of supply)

For most people who have developed their own system charging VAT at the correct rate shouldn’t be too onerous. You’ll need some way to look up the current rate of VAT in each state and your system will need to add that amount at checkout.

对于大多数已经开发出自己的系统并按正确税率收取增值税的人来说，这样做应该不会太繁琐。 您将需要某种方式来查询每个州的当前增值税率，而系统将需要在结帐时添加该金额。

The big issue is how do you prove the place of supply. What if I sell a copy of Perch to someone whose company address is in Germany but is currently on a business trip in the UK and so has a UK IP address? The guidance states we need to collect and keep for ten years two non-contradictory pieces of evidence as to the location of our customer. These can be:

最大的问题是如何证明供应地点。 如果我将Perch的副本出售给公司地址在德国但目前正在英国出差并且拥有英国IP地址的人，该怎么办？ 指南指出，我们需要收集两个关于客户位置的无争议证据，并将其保存十年。 这些可以是：

• the billing address of the customer
• the Internet Protocol (IP) address of the device used by the customer
• location of the bank
• the country code of SIM card used by the customer
• the location of the customer’s fixed land line through which the service is supplied to him
• other commercially relevant information (for example, product coding information which electronically links the sale to a particular jurisdiction)

• 客户的帐单地址
• 客户使用的设备的Internet协议（IP）地址
• 银行所在地
• 客户使用的SIM卡的国家/地区代码
• 客户通过其提供服务的固定陆线的位置
• 其他与商业相关的信息（例如，通过电子方式将销售链接到特定司法管辖区的产品编码信息）

If you find another bit of info that does contradict these two, that’s OK. You just need to have two.

如果您发现确实与这两者矛盾的信息，那就可以了。 您只需要有两个。

在实践中这将如何工作？ (How might this work in practice?)

For Perch all of our customers have a Perch account. We collect their address before they make the first purchase.

对于Perch，我们所有的客户都有一个Perch帐户。 我们会在他们进行首次购买之前收集他们的地址。

The billing address is one piece of information.

帐单地址是一项信息 。

We are going to add a geolocation lookup based on the customer IP address at this point. We’ll check this when the customer updates their billing address. We’ve found a couple of inexpensive services that can help us do this – maxmind.com and ipinfo.io.

此时，我们将基于客户IP地址添加地理位置查找。 客户更新帐单地址时，我们将进行检查。 我们发现了一些便宜的服务可以帮助我们做到这一点– maxmind.com和ipinfo.io 。

If the billing address says Germany and the geolocation is Germany we are good to go. This customer can buy Perch, we will charge VAT at the German rate, and we will log the two pieces of information as billing address and IP address.

如果帐单地址上写着“德国”，而地理位置是“德国”，那我们就走了。 该客户可以购买Perch，我们将按照德国税率收取增值税 ，并且我们会将这两个信息记录为帐单地址和IP地址。

However, what happens if the Billing address is Germany but the customer is currently on a business trip in the UK? The correct VAT rate is still German VAT as that is where the customer is “established, has their permanent address, or usually resides”. However we now have two bits of conflicting information.

但是，如果帐单地址是德国，但客户当前正在英国出差，会发生什么情况？ 正确的增值税税率仍然是德国增值税，因为这是客户“已建立，具有其永久住所或通常居住的地方”。 但是，我们现在有两个相互矛盾的信息。

It looks as if we can use the location of the credit card used for payment as proof. So if we allow the customer to go ahead and make payment using Stripe we can check that, but we would essentially then have to cancel the transaction if their card was not German registered. A nice user experience all round!

看来我们可以将用于付款的信用卡的位置用作证据。 因此，如果我们允许客户继续使用Stripe进行付款，我们可以进行检查，但是如果他们的卡不是德国注册的，那么我们就必须取消交易。 全面的用户体验！

I am unclear as to whether we can request some other proof from our customer at the point of creating the account, if we cannot get our two pieces of information in any other way. I don’t really want to be asking our customers to upload documentary evidence of their location. The report from tax specialists Bird & Bird mentions trading history and self declaration. So would it be possible to decide that a history of purchases all from Germany constitutes “proof”, or can we ask the customer to declare their location with a checkbox similar to agreeing terms?

如果我们无法以其他任何方式获得我们的两条信息，那么在创建帐户时是否可以要求客户提供其他证明尚不清楚。 我实在不想让我们的客户上传他们所在位置的文件证明。 税务专家Bird＆Bird的报告提到了交易历史和自我声明。 因此，是否有可能认为从德国购买全部商品的历史构成“证明”，或者我们是否可以要求客户使用类似于同意条款的复选框来声明其位置？

第三方 (Third parties)

I have had various services get in touch telling me how they are going to solve all of these problems for people – at a cost of course. I’d be very interested in knowing how they are going to meet these data collection requirements as they are not straightforward.

我已经与各种服务部门取得联系，告诉我他们将如何为人们解决所有这些问题-当然是要付出代价的。 我很想知道它们将如何满足这些数据收集要求，因为它们并不简单。

If you are using a third party checkout or cart system then you will need to ask them how they are going to help you meet these requirements. I’d suggest doing that right now. If you get a response and could add a comment I’m going to update my Github site of VAT information with which third party providers are offering solutions, and how they are doing that.

如果您使用的是第三方结帐或购物车系统，则需要询问他们如何帮助您满足这些要求。 我建议现在就这样做。 如果您得到回应并可以发表评论，我将更新我的Github网站上的增值税信息 ，第三方提供商将通过该网站提供解决方案，以及他们如何做到这一点。

I personally think that an ideal solution would be for the payment providers to step in and offer, via their API, validation and proof collection that can be nicely integrated into custom checkout processes. I’d love someone like Stripe to jump in and save people from needing to give another third party a cut of their profits.

我个人认为，理想的解决方案是付款提供商通过其API进行验证并提供可以很好地集成到自定义结帐流程中的验证和证明收集，并提供它们。 我希望像Stripe这样的人加入进来，使人们不必再给第三方带来一定的利润。

请记住–如果您出售给欧盟的任何人，这会对您产生影响。 即使您不在欧盟。 (Remember – this impacts you if you sell to anyone in the EU. Even if you are not in the EU.)

This legislation affects you if you sell digital items – ebooks, knitting patterns, magic tricks, music, software etc. etc. to people in EU countries. People and companies from outside of the EU can register for the non-Union VAT MOSS scheme in any member state, in which case all of the above would apply to you too. If you don’t register for VAT MOSS then you are liable for VAT in each member state of the EU.

如果您向欧盟国家/地区的人们出售数字产品（电子书， 编织图案 ， 魔术 ， 音乐 ，软件等），则该法规会影响您。 欧盟以外的人和公司可以在任何成员国注册非联盟增值税 MOSS计划，在这种情况下，上述所有条件同样适用于您。 如果您未注册增值税 MOSS，则您应对欧盟每个成员国的增值税负责。

Please let me know your implementation experiences, or how third parties are helping. I’d like to continue to collect resources to help all of us with this.

请让我知道您的实施经验或第三方的帮助。 我想继续收集资源以帮助我们所有人。

翻译自: https://rachelandrew.co.uk/archives/2014/11/20/implementing-the-new-eu-vat-rules/

欧盟新规