<h4 style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><strong>德国《2018年税法（草案）》实施，跨境电商平台要求卖家上传税务证书副本</strong></h4><h4 style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><br></h4><h4 style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">德国联邦内阁（Bundesregierung ）批准了一项《2018年税法（草案）》（Entwurf eines Jahressteuergesetzes 2018）。该法案要求在线市场从2019年1月起在其平台上获取关键的增值税数据和第三方卖方的合规性。这项政策出台之后,德国税局采取行动。wish,ebay ,亚马逊这些平台不得不响应德国税局的措施。</h4><h4 style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><br></h4><h4 style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">纷纷官宣要求卖家在2019年3月1日前上传税务证书副本，否则他们有可能停止卖家在该平台进行销售。而亚马逊平台不仅需要注册了德国税号的卖家需要注册税务证书，而且也要需要自发化的卖家也要上传德国税务证书。</h4><h4 style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><br></h4><h4 style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">所以，有卖家就在问，<strong><span style="color: #FF0000;">2019德国税务法，德国自发货需要注册德国VAT吗？</span></strong></h4><h4 style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><br></h4><h4 style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">从德国增值税的法律文件来看，它对于位于非欧盟地区企业，进行了有关依法缴纳增值的一系列说明。</h4><h4 style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><br></h4><h4 style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">位于非欧盟地区企业，有关依法缴纳增值税义务的说明<img class="fr-fin" data-fr-image-preview="false" alt="Image title" src="//static.ikjzd.com/uploads/index/editer/20190221/2ced101e38578645aadb95fe2195c31d.jpg" width=""></h4><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><span style="color: #FF0000;">如果卖家有以下的情况， 应该依法缴纳德国的增值税 ：</span></p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><br></p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">① 从位于德国的仓库向德国的买家/收货人销售商品；</p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><br></p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">② 从位于欧盟其他国家的仓库向德国的买家/收货人销售商品——根据远程销售额制度的要求，德国站一年销售额超过10w欧元则需要注册和申报VAT；</p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><br></p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">③ 从第三地（欧盟以外国家）向德国的买家/收货人销售商品，前提是卖方或其代理人负责对销售商品清关报税，“不在欧盟境内的卖方如果在销售商品过程中需要缴纳德国的增值税，必须要在德国依法进行税务登记。</p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><br></p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">从这三点看来，并没涉及到自发货的卖家需要注册德国VAT的问题，但是德国亚马逊却在邮件中提醒卖家，须使用有效的税号（Steuernummer）登记，这个税号登记，税务登记是区别于德国增值税登记。<img class="fr-fin" data-fr-image-preview="false" alt="Image title" src="http://static.ikjzd.com/uploads/index/editer/20190221/91a4e9972b3c3bc1cf81e046bc4a10d6.jpg" width=""></p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;">也就是说，自发货的卖家想在亚马逊平台运作，不管卖家用不用交增值税都需要进行税务登记。所以，按亚马逊的的邮件来说，在2019德国税法新政之下，德国自发货是否需要注册德国VAT这个问题，如果是纯粹自发货的卖家不用德国VAT，只用德国本地税号跟零申报。</p><p style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-family: &quot;Microsoft YaHei&quot;; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial;"><br></p>

德国《2018年税法（草案）》实施，跨境电商平台要求卖家上传税务证书副本德国联邦内阁（Bundesregierung ）批准了一项《2018年税法（草案）》（Entwurf eines Jahressteuergesetzes 2018）。该法案要求在线市场从2019年1月起在其平台上获取关键的增值税数据和第三方卖方的合规性。这项政策出台之后,德国税局采取行动。wish,ebay ,亚马逊这些平台