关于wish商户平台欧盟税务设置操作步骤及注意事项(上)

有关在wish商户平台上设置欧盟税务信息的详细说明，请参阅下文（从2021年6月28日开始可以设置；有关在 Merchant Plus 平台上的操作指南，请参见下篇最后的说明）：

1. 在wish商户平台上，前往账户 > 税务设置。

2. wish商户将转到“税务设置”主页。如果商户尚未验证店铺，则必须点击“验证店铺”（参见下图），验证店铺之后才可以设置税务信息（如需了解更多有关如何验证店铺的信息，请参阅此指南）。

请注意，在此页面上：

默认情况下，商户会看到“国家/地区”一栏显示“欧盟 - MPF”，“税务责任”一栏显示“Wish 代缴”。从 CEST 时间2021年7月1日凌晨0时起，Wish 将担任欧盟境内的市场促进者 (MPF)。对欧盟本土商户和非欧盟本土商户来说，这意味着：

从欧盟境外发货的欧盟路向订单，若用户支付的产品价格不超过150欧元，将由 Wish 计算、代收和代缴增值税。
从欧盟境外发货的欧盟路向订单，若用户支付的产品价格超过150欧元，将由 Wish 计算和代收增值税，但商户将被视为登记进口商并负责向海关缴纳增值税（Wish 将在2021年7月1日之前公布为此类订单提供的详细物流支持，届时将在本文中更新相关内容）。
仅当商户为欧盟收货国/地区激活税务设置后，Wish 才会对欧盟内部订单计算和代收增值税，而不管用户为订单支付的产品价格是多少。对于欧盟内部订单，欧盟本土商户以及在欧盟境内设有营业机构的非欧盟本土商户最终负责为“税务设置”中激活的欧盟国家/地区代缴征收的增值税。

欧盟本土商户或在欧盟境内设有营业机构的非欧盟本土商户以前为欧盟国家/地区征收增值税而设置的税务信息将依然有效，直至商户完成新的欧盟税务设置。使用新的“欧盟税务设置”登记的欧盟国家/地区将显示在“税务设置”主页上新增的“欧盟”一行下（详细信息请参见下面第8步）。
对于在欧盟境内没有营业机构的非欧盟本土商户，其当前设置的欧盟税务信息将从2021年7月1日起全部作废。
2021年6月28日至2021年6月30日之间在“税务设置”中新登记激活的欧盟国家/地区税务信息将于 CEST 时间2021年7月1日凌晨0时欧盟增值税新规执行后生效。

wish商户官网原文详情：

See below for a walkthrough of setting up EU Tax Settings in Merchant Dashboard (available starting June 28, 2021; see the end of this article for guidance on Merchant Plus dashboard):
1. Navigate to Merchant Dashboard Account > Tax Settings.
2. Merchants will be brought to their Tax Settings homepage. If merchants have not previously validated their store, they must click “Validate my store” (per the below screenshot) before they can set up Tax Settings (to learn more about how to validate merchant store, please see this guide).
Note that on the homepage:
By default, merchants will see the EU display under the “Country” column listed as “European union - MPF”, with the “Tax liability” column displaying “Wish Remits”. Wish is a Marketplace Facilitator (MPF) in the EU starting July 1, 2021 12:00AM CEST. This means that for EU domiciled merchants and non-EU domiciled merchants:
Wish will calculate, collect, and remit VAT on EU-bound orders shipped from outside of the EU where the customer-paid price for the corresponding consignment is less than or equal to €150.
If the EU-bound order’s customer-paid price for the corresponding consignment shipped from outside of the EU is greater than €150, Wish will calculate and collect VAT but merchants will be deemed as the importers of record and be responsible for remitting VAT at the border (detailed logistics support from Wish for this type of orders will be announced before July 1, 2021 and updated here).
Wish will calculate and collect VAT on orders shipped within the EU regardless of the price ONLY IF you (the merchant) activate Tax Settings for the EU countries to which the goods are shipped. For intra-EU orders, EU domiciled merchants and non-EU domiciled merchants with an EU establishment will ultimately be responsible for remitting collected VAT for EU countries that are activated through Tax Settings.
Any previous Tax Settings that EU domiciled merchants or non-EU domiciled merchants with an EU establishment have set up to have VAT collected for EU countries will remain active UNTIL new EU Tax Settings have been set up. EU countries set up using the new EU Tax Settings will be displayed under the new “European Union” row on Tax Settings homepage (see more details in Step 8 below). -
For non-EU domiciled merchants without an EU establishment, any currently set up EU Tax Settings will be deprecated starting July 1, 2021.
Any EU countries newly activated in Tax Settings from June 28, 2021 to June 30, 2021 will be effective on July 1, 2021 12:00AM CEST following the new EU VAT rules.