交付方式 saas_VATMOSS和SaaS电子商务，支付和交付应用程序

交付方式 saas

I wasn’t going to write any more about VAT here, given that I really don’t want to be forever remembered as a crazy VAT lady however this is important. We need urgently to have clarification of what a “marketplace” is and who is liable to pay the VAT due, in the eyes of the EU.

考虑到我真的不想永远记住一个疯狂的增值税女士，我不想在这里写更多有关增值税的文章 ，但这很重要。 在欧盟看来，我们迫切需要弄清“市场”是什么以及谁应缴纳增值税 。

The EU explanatory notes in section 3 explain how to decide who is “making the supply”. There are various flow charts and explanations. These essentially are attempting to show the chain that the content might pass through from the content owner to the final consumer.

欧盟第3节中的解释性注释解释了如何确定谁在“进行供应”。 有各种流程图和说明。 这些实质上是试图显示内容可能从内容所有者传递到最终消费者的链条。

Most of us selling online have not coded an entire payment and delivery service and hosted that on our own server. That isn’t how things work these days. We sell digital stuff with at least a PSP in the equation, but more commonly with an online store service, and maybe a digital delivery provider – as I currently do for my eBooks. We still remain the seller of the item. Our name is on the invoice and we set the terms, we’ve just outsourced some of the delivery software to a SaaS application.

我们大多数在线销售人员尚未编写完整的付款和交付服务代码，而是将其托管在我们自己的服务器上。 这几天事情不是这样的。 我们出售的电子产品至少包含PSP ，但更常见的是通过在线商店服务，也许还有数字交付提供商- 就像我目前为电子书所做的那样 。 我们仍然是该项目的卖方。 我们的名字在发票上，我们设置了条款，我们刚刚将一些交付软件外包给了SaaS应用程序。

However, HMRC and some digital delivery providers appear to be interpreting the legislation to mean that any SaaS that “authorizes delivery” of the download is actually liable for the VAT and not the owner of the content. I think (and hope) this is down to a misinterpretation of the concept of authorizing delivery. I might be using third party software as a shopping cart or to facilitate secure downloads rather than developing or installing something on my server, however I as the content owner have set the terms by which that delivery is authorized (by a successful payment being completed).

但是， HMRC和一些数字交付提供商似乎在解释立法，以表示任何“授权交付”下载内容的SaaS实际上应对增值税负责，而不对内容所有者负责。 我认为（并希望）这归因于对授权交付概念的误解。 我可能使用第三方软件作为购物车，或者为了促进安全下载，而不是在服务器上开发或安装东西，但是我作为内容所有者设置了授权交付的条款（通过成功完成付款） 。

Read this article, from a digital delivery provider. In particular look at the response they have had from HMRC at the end of the article.

从数字交付提供商处阅读本文 。 特别要看一下文章末尾他们对HMRC的回应 。

Another post from Folksy which is perhaps more of a grey area as they are more of something that could be described as a marketplace, despite the fact that if you buy an item you buy from the individual creator – not Folksy.

来自Folksy的另一则帖子可能更多是灰色区域，因为它们更多地是可以描述为市场的东西，尽管事实上，如果您购买的是商品，则是从个人创建者那里购买的，而不是从Folksy购买的。

This appears to be yet another instance of HMRC failing to understand the nature of how business is done online, yet I believe it needs urgent clarification. HMRC deciding that any SaaS involved in digital delivery becomes liable for VAT would be hugely damaging to any startup in the market, as they would immediately have to start dealing with VAT on behalf of anyone using the service. In addition, I believe that we in the EU would find that services from outside of the EU will simply start to refuse to take our business.

这似乎是HMRC未能理解在线交易方式本质的又一实例，但我认为需要紧急澄清。 HMRC认为，涉及数字交付的任何SaaS都应缴纳增值税，这将严重损害市场上的任何初创企业，因为他们将立即开始代表使用该服务的任何人开始处理增值税 。 另外，我相信我们在欧盟会发现来自欧盟以外的服务将开始拒绝开展我们的业务。

It is obviously nonsense that if you use third party self-hosted software to sell and deliver an eBook you are liable for VAT but if you use software hosted elsewhere they are liable. The customer relationship remains the same. However this is the tax authority who have decided that if you “manually email” a PDF you do not fall under these rules, but if you email a link to download the item, you do.

显然，如果您使用第三方自托管软件来销售和交付电子书，您将承担增值税的责任，但如果您使用在其他地方托管的软件，则应承担责任。 客户关系保持不变。 但是，这是税务机关决定的，如果您“手动通过电子邮件发送” PDF ，则不属于这些规则，但如果通过电子邮件发送下载项目的链接 ，则可以。

I believe there are commercial opportunities for companies willing to shoulder the VAT responsibility and many small sellers will be grateful to companies willing to fulfill that role. However I ask anyone with a SaaS application, or anyone who uses a SaaS application for anything relating to the delivery of digital products, to make some noise about this urgently. Request that HMRC clarify the issue, contact the providers you use and ask them to get this clarified in order that everyone – developers of SaaS applications and those who use them – can at least move forward in this exciting new world the EU have created for us.

我相信愿意承担增值税责任的公司有很多商机，许多小卖家将感谢愿意履行增值税职责的公司。 不过我随便问了SaaS应用程序，或任何人谁使用了与数码产品交付任何SaaS应用程序，使这个一些噪音迫切。 要求HMRC澄清问题，联系您使用的提供商，并要求他们澄清这一点，以便每个人（SaaS应用程序的开发人员和使用它们的人员）至少可以在欧盟为我们创造的这个激动人心的新世界中前进。

Posted on Hacker News.

发表在黑客新闻上 。

翻译自: https://rachelandrew.co.uk/archives/2014/12/19/vatmoss-and-saas-ecommerce-payment-and-delivery-apps/

交付方式 saas