下文是介绍即将于 CEST 时间2021年7月1日凌晨0时生效的欧盟增值税新规的系列文章中的其中一篇。如需了解更多信息，请点击此处。
从2021年6月28日起，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（根据欧盟增值税问卷决定）将可以激活新的欧盟税务设置。
wish税务设置激活后，Wish 将计算和代收商户欧盟路向订单的增值税，并将所得税款支付给商户，由商户缴纳给税务机构。如果未进行税务设置，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需要自行负责计算和收取增值税并缴纳给欧盟税务机构。
如果商户的销售额低于欧盟远程销售阈值1万欧元，且发货国税务局未免除其增值税，则应按发货国的相关税务规定征收增值税。Wish 平台上的“税务设置”无法对此进行跟踪，因此不建议设置税务信息。如需了解关于欧盟远程销售阈值1万欧元的更多信息，请点击此处。
wish商户官网原文详情：
How to set up EU Tax Settings (applicable to EU domiciled merchants and non-EU domiciled merchants with an EU establishment)? The below article is part of a series covering EU VAT requirements effective July 1, 2021 12:00AM CEST. See here for more information.
EU domiciled merchants and non-EU domiciled merchants with an EU establishment (as determined by the EU VAT Questionnaire) will be able to activate the new EU Tax Settings for their EU destination countries, starting June 28, 2021.
Once Tax Settings is activated, Wish will calculate and collect VAT for merchants’ EU-bound orders and pass the VAT amount to merchants to remit to the tax authorities. If Tax Settings is not set up, EU domiciled merchants and non-EU domiciled merchants with an EU establishment shipping orders within the EU are responsible for calculating and collecting VAT without relying on Wish’s Tax Settings support before remitting VAT to the EU tax authorities.
If merchants sell below the EU wide distance sales threshold of €10,000 and they have not waived the distance sales threshold, VAT should be charged based on the origin country of their shipment. Tax Settings on the Wish platform cannot track this, so it is not advised to set up Tax Settings. Please see here for more information on the EU wide distance sales threshold of €10,000.
文章内容来源：wish商户官方网站
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