2021wish税务知识:wish商户待办事项

wish商户待办事项如下:

请参阅下文，了解商户应在 CEST 时间2021年7月1日凌晨0时之前完成的事项，以便为欧盟增值税新规定做好准备：

1. 完成欧盟增值税问卷（适用于已经在配送设置中开通一个或多个欧盟目的国/地区的所有非欧盟本土商户）：

为了遵守欧盟增值税新规定，确保对欧盟路向订单正确代收代缴增值税，非欧盟本土商户应在2021年7月1日之前在商户平台或 Merchant Plus 平台上完成简短问卷。该问卷将帮助 Wish 确定非欧盟本土商户是否在欧盟境内设有营业机构，即是否可被视为欧盟本土商户（就欧盟增值税方面而言）。

在商户完成该问卷并提供准确无误的信息之前，Wish 将认为商户在欧盟境内没有营业机构，在此情况下，从2021年7月1日起，Wish 将默认对商户在欧盟内部的订单代收增值税并代缴给欧盟税务机构。这可能会导致对欧盟内部订单负有增值税义务的商户（即商户在欧盟境内设有营业机构）被征收两次增值税，而 Wish 代收代缴的增值税不会退回给商户。为避免发生这种情况，我们强烈建议商户在2021年7月1日前完成问卷。

目前已经在商户平台的配送设置页面（或 Merchant Plus 平台的“配送设置”页面）开通部分或所有欧盟国家/地区的适用商户将收到一封电子邮件，通知其完成该问卷。在完成该问卷之前，系统将不允许商户在“配送设置”页面开通新的欧盟国家/地区。

有关如何访问和完成该问卷的详细说明，请参阅其他文章。

wish商户官网原文详情：

Action Items

Please see below for suggested actions merchants should take to prepare for the EU VAT changes before July 1, 2021 12:00AM CEST:

1. Complete the EU VAT Questionnaire (applicable to all non-EU domiciled merchants with one or multiple EU countries enabled in Shipping Settings):

To comply with the EU VAT changes and ensure VAT for EU-bound orders is collected and remitted correctly, non-EU domiciled merchants are encouraged to complete a short questionnaire in the Merchant Dashboard or Merchant Plus dashboard by July 1, 2021. This questionnaire will help Wish determine whether a non-EU domiciled merchant has an EU establishment, and thus, should be treated as an EU domiciled merchant from an EU VAT perspective.

Until this questionnaire is completed with accurate information provided, Wish will assume that a merchant does NOT have an EU establishment, and therefore, collect and remit VAT on orders shipped within the EU to the EU tax authorities by default starting July 1, 2021. This may lead to double remittance of VAT if the merchant has VAT obligation for intra-EU orders (i.e., the merchant indeed has an EU establishment), and Wish will not refund VAT to the merchant. To avoid such risk, we strongly recommend completing the questionnaire prior to July 1, 2021.

Applicable merchants currently with some or all EU countries enabled in Merchant Dashboard Shipping Settings page (or Merchant Plus dashboard Shipping settings page) will be notified by email to complete this questionnaire. Going forward, merchants will not be allowed to enable new EU countries in Shipping Settings until the questionnaire has been completed.

See this guide for a walkthrough of how to access and complete this questionnaire.

文章内容来源：wish商户官方网站