驾驭税务合规对所有公司来说都具有挑战性，但对于欧洲企业尤其如此。在欧洲，适用的税务规则根据您所在是否是欧盟成员国以及您是向企业还是个人销售而有所不同。
如何在欧洲注册增值税
首先，您需要确定在哪里需要征收增值税 (VAT)。接下来的步骤是向相关税务机关注册。注册后，您就可以开始收取和汇缴增值税了。请记住，这些指南适用于直接销售商。如果您仅在交易市场上销售，您应咨询税务专家以确定最佳的前进路径，因为交易市场销售商的规则可能不同。
本指南将涵盖何时企业需要在欧盟国家、英国、挪威和瑞士注册增值税。请记住，本指南的内容是针对在国外进行销售的企业编写的。最后，我们将介绍 Stripe 如何帮助您管理持续的税务合规。
注册收取增值税
何时注册
如果您在非设立国的欧盟国家/地区进行应税交易，通常必须在该国注册征收增值税，除非交易免税或适用反向征税（通常适用于 [B2B] 交易，例如 [SaaS] 服务）。欧盟 B2C 卖家可能会受益于一个简化的注册流程，即增值税一站式申报服务 (VAT OSS) 联盟计划，该计划允许他们在其设立国报告在其他欧盟国家应缴纳的增值税。
类似的规则适用于非欧盟卖家。他们被要求从在欧盟内进行的第一笔应税交易开始征收增值税，除非该交易是免税的或适用反向征税。在多个欧盟国家/地区向个人消费者出售数字服务的非欧盟企业可以注册增值税一站式申报服务 (VAT OSS) 非联盟计划。此计划不适用于商品。非欧盟企业在欧盟内部销售商品必须注册 VAT OSS 联盟计划。
销售从非欧盟国家进口到欧盟，并且单次货物价值低于 150 欧元的 B2C 商品（例如零售销售）的卖家可以注册增值税进口一站式服务 (VAT IOSS)。所有简化 OSS 计划都是自愿的。
如何注册增值税税号
虽然企业可以在各个国家注册以征收增值税，但对于向多个欧盟国家的个人销售商品的欧盟企业来说，注册 VAT OSS 计划更有效率。该计划旨在简化欧盟范围内所有国家征收和缴纳增值税的流程。使用 VAT OSS 欧盟方案，您不必在每个销售商品或服务的欧盟国家注册；欧盟企业必须在其成立所在的欧盟国家注册 VAT OSS。
Image displaying EU countries that participate in VAT OSS
There is an exception for EU businesses that are established in one EU country and sell physical goods and digital products to individuals in other EU countries. In these B2C sales, businesses may collect VAT at the rate of their country of residence rather than the customer’s country of residence. Once the B2C sales exceed €10,000, the seller needs to collect at the rate of the customer’s country of residence. If your sales are below the threshold, a domestic VAT registration is sufficient.
For example, if you’re based in Austria and sell digital services to private individuals in Italy, and your total revenue from B2C sales of goods and services to consumers is under €10,000, you will collect Austrian VAT, not Italian VAT. In this scenario, a domestic VAT registration is all that is required. Once your B2C sales exceed €10,000, then you will collect Italian VAT.
Non-EU businesses that sell services to private individuals in multiple EU countries and opt for the VAT OSS non-Union scheme can choose which EU country they want to register in. Non-EU businesses that sell goods located within the EU must register for the VAT OSS Union scheme in the EU country where the transport of the goods begins. If goods are transported from more than one country, the seller can choose the country of registration.
EU sellers must register for IOSS in their country of establishment. Non-EU sellers that are not located in countries with which the EU has concluded an agreement on mutual assistance for the recovery of VAT must appoint an intermediary to use IOSS. If a seller is established outside the EU, but in a country with which the EU has concluded an agreement on mutual assistance for the recovery of VAT and makes sales of imported goods from that country, the seller is free to choose any EU member state as the state of registration. In this case, there is no need to appoint an intermediary to be able to use IOSS. However, if the seller makes sales of imported goods from other countries, an intermediary is required in order to use IOSS.
If you’ve exceeded a tax threshold in the EU and are concerned you owe penalties and back taxes, we recommend you contact a tax expert for guidance. Once you register, you can begin collecting VAT. Do not begin collecting VAT until you have properly registered.
注册收取英国增值税
何时注册
任何希望向英国销售的企业必须在进行第一次应税交易后的 30 天内注册。如果您有合理理由相信在未来 30 天内会进行应税交易，您也有责任进行登记。
应税交易是在英国进行的任何销售，该销售不免征增值税，也不适用于反向征税（意味着客户有责任计算增值税）。应税交易包括出于增值税目的为零税率的交易。
例如，如果您在美国并向英国客户销售数字服务，您必须在有合理理由相信英国消费者会购买您的服务时，立即在英国注册。如果英国消费者实际购买了您的数字服务，您必须在销售完成后的 30 天内注册。然而，如果您仅向英国企业销售，您不需要注册，因为此类销售适用于反向征税，并且不构成英国增值税目的的应税交易。
销售 B2C 商品（如零售商品）的企业，如果这些商品是以低于 135 英镑的货物从国外进口到英国的，那么他们有责任征收英国增值税并且应该注册以收取增值税。
如果低价值进口商品的销售是 B2B 类型，那么只要买家是英国企业并提供了其英国增值税注册号，卖家就不需要征收增值税。
如何注册增值税税号
脱欧后，英国现在有一个与欧盟 VAT OSS 分开的增值税注册流程。企业可以使用此在线门户网站在英国注册收取增值税。英国不为非居民卖家提供任何简化的注册流程。
如果您在英国超过了税收门槛，并且担心您欠下罚款和追缴税款，我们建议您联系税务专家以获取指导。一旦您注册成功，您就可以开始收取增值税。在您正式注册之前，不要开始收取增值税。
Registering to collect VAT in Norway
When to register
If you’re based outside Norway and sell to customers based in Norway, you must register as soon as your taxable sales in Norway reach 50,000 NOK during a period of 12 months. This amount does not include sales with reverse charge (which generally applies to B2B sales). In these scenarios, the customer is responsible for accounting for VAT on their VAT returns.
How to register for a VAT number
Businesses located in the European Economic Area (EEA) can register directly with the Norwegian tax authority. Businesses located outside the EEA must appoint a Norwegian VAT representative unless they use the simplified registration procedure (VAT on E-Commerce, or VOEC), which is available for B2C sales of digital services and low-value goods (less than 3,000 NOK). Foreign businesses can register for VOEC using this online portal.
For example, if you’re based in the US, sell digital services to Norwegian consumers, and exceed the threshold during a period of 12 months (from February of the past year to January of the current year), you must register in Norway. However, if you sell digital services only to Norwegian businesses, you don’t need to register, because these services are subject to reverse charge.
If you’ve exceeded a tax threshold in Norway and are concerned you owe penalties and back taxes, we recommend you contact a tax expert for guidance. Once you register, you can begin collecting VAT. Do not begin collecting VAT until you have properly registered.
注册收取瑞士增值税
何时注册
如果您不在瑞士境内并且您的全球收入超过 100,000 瑞士法郎或将在未来 12 个月内超过此金额，则必须在进行首次应税交易后的 30 天内在瑞士注册增值税。如果出现以下情况，则无需注册：
- 您仅向瑞士企业进行销售（B2B 销售），并且该销售在瑞士适用反向征税。
- 您仅向瑞士的客户提供免税服务
瑞士对低价值货物的进口适用特殊规则。低价值货物是指价值（包括运费）低于 62 瑞士法郎且适用标准税率 8.1% 的货物，以及价值低于 193 瑞士法郎且适用降低税率 2.6% 的货物。如果一家卖方在瑞士境外，其低价交货的收入超过 100,000 瑞士法郎，那么其销售的供应地将转移至瑞士，卖方必须注册增值税并对所有销售征收和支付增值税。
如何注册增值税税号
对于非居民来说，没有简化的增值税注册流程。非本地卖家必须指定一位税务代表，有时需要提供银行担保。可以通过此链接在线注册。当您在线注册时，您必须提供有关您的税务代表的信息。
如果您在瑞士超过了税收门槛，并担心欠下罚款和补税，建议您联系税务专家寻求指导。一旦您注册成功，您就可以开始收取增值税。在您正式注册之前，不要开始收取增值税。
Stripe 如何帮助完成注册和增值税合规
确定在哪里有销售税义务并需要注册是复杂的。Stripe Tax 帮助您监控您的义务，并在您超过销售税门槛时提醒您，基于您的 Stripe 交易。
Stripe Tax 可以帮助您：
- 知道在何处注册并收税： 根据您的 Stripe 交易查看您需要在哪里收税，并在您注册后，在几秒钟内在新的州或国家/地区开启收税功能。您可以通过在现有的 Stripe 集成中添加一行代码来开始收税；也可以向 Stripe 的无代码产品（例如，Invoicing）添加征税功能。
- 注册税款缴纳： Stripe Tax 提供网站注册链接，一旦您超过税务注册门槛，您可以在这些网站上进行注册。此外，Stripe Tax 支持多种注册类型，包括进口一站式服务 (IOSS)。
- 自动收税： Stripe Tax 始终计算并收取正确的税额，无论您销售什么商品或在哪里销售。它支持数百种产品和服务，并且遵循最新的税务规则和税率变化。
- 简化填报与缴税： 通过我们值得信赖的全球合作伙伴，用户可以从与您的 Stripe 交易数据相关联的无缝体验中受益，让我们的合作伙伴管理您的报税工作，以便您可以专注发展您的业务。