欧盟自由销售证
Over a month ago I wrote a post detailing the Horrible Implications of the EU VAT Place of Supply Change, and over the last few days the issue seems to have properly picked up interest from communities of micro-businesses. This post is not to debate the ruling, I personally think it a terrible move for small businesses and am frustrated that HMRC did not advertise it more widely. That said, as a business we have to comply with all kinds of things and so this post is just to try and state what complying with the change means.
一个多月前，我写了一篇文章，详细介绍了欧盟增值税供应场所变更的可怕影响，在过去的几天中，这个问题似乎已经引起了微型企业社区的关注。 这篇文章不是要讨论该裁决，我个人认为这对小型企业来说是一个可怕的举动，对于HMRC并未在其上广泛宣传它，我感到沮丧。 就是说，作为一家企业，我们必须遵守各种规定，因此，本文仅旨在说明遵守变更的含义。
I am not a VAT expert, however I have experience in running a VAT Registered business, dealing with the current EC Sales returns and am registered for MOSS. The HMRC and European documentation tends to assume businesses are VAT Registered and have some basis for understanding of things such as “place of supply”. This is not the case for many micro-businesses. I continue to collect links and information over on my EU VAT GitHub site, make a pull request or just email me new stuff that you find and I’ll keep it up to date as a resource.
我不是增值税专家，但是我有经营增值税注册业务，处理当前EC销售退货的经验，并且已经注册了MOSS 。 HMRC和欧洲文件倾向于假定企业已注册增值税，并为理解诸如“供应地点”之类的事物提供了基础。 对于许多微型企业而言，情况并非如此。 我会继续在我的EU VAT GitHub网站上收集链接和信息，提出拉取请求，或者只是通过电子邮件将您发现的新内容通过电子邮件发送给我，我将始终将其作为资源进行更新。
这种变化将带来哪些数字产品和服务？ (What are the digital products and services that fall under this change?)
The ruling covers downloads of digital products and services that are provided electronically, such as:
该裁决涵盖以电子方式提供的数字产品和服务的下载，例如：
- ebooks
- music downloads
- knitting and craft patterns
- downloadable software
- Software as a Service
- webhosting services
- Downloads of training course videos
- 电子书
- 音乐下载
- 针织和Craft.io图案
- 可下载的软件
- 软件作为服务
- 虚拟主机服务
- 下载培训课程视频
Things that don’t fall under this are services that you provide in person. As an example if you have a service where you design an ebook cover for a customer, that would not fall under the these rules as you are providing a unique, hands-on service to the customer. If you sold template ebook covers that customers could buy, download and edit themselves that would fall under the ruling.
不在此范围之内的是您亲自提供的服务。 例如，如果您有一项为客户设计电子书封面的服务，则在为客户提供独特的动手服务时，这将不属于这些规则。 如果您出售了模板电子书的封面，客户可以购买，下载和编辑，则属于该规定。
The same is true for training. If you deliver training via video where you are live on air at the same time as your customer, delivering the training that is still taxed in the same way as now. If you sell videos of you delivering training then that would be liable for VAT at the customer’s rate.
培训也是如此。 如果您通过视频与客户同时直播的方式进行培训，则交付的培训仍然以与现在相同的方式进行。 如果您出售自己提供培训的视频，则应按客户的费率缴纳增值税 。
It’s not so much the digital part that matters, both examples above are “digital services” it’s the hands-off part that changes the place of supply from where the supplier is to where the customer is.
与其说数字部分无关紧要，不如说上面的两个例子都是“数字服务”，它是一个放手的部分，可以将供应地点从供应商变成客户。
这仅是B2B，如果我仅向商业客户销售，可以避免吗？ (This is B2B only, if I only sell to business customers can I avoid it?)
Yes, on paper. No in practice it seems. The only sure way to identify a business customer is via their VAT number. The existing VAT rules (and this doesn’t change) allow an EU business selling to an EU business in another member state to sell a product without adding VAT. The seller then records the payment and submits it with their EC Sales List. The purchaser then accounts for the VAT due in their own VAT Return under the Reverse Charge rules. The “place of supply” in this case is always where the customer is, but because the seller doesn’t need to charge the VAT we don’t run into these issues – we just have to validate the customer VAT number to prove they have one and are not in the same member state as us.
是的，在纸上。 在实践中似乎没有。 识别业务客户的唯一确定方法是通过其增值税号。 现有的增值税规则（并且不会改变）允许销售到另一个成员国的欧盟企业的欧盟企业可以销售产品而无需添加增值税 。 然后，卖方记录付款并与EC销售清单一起提交。 然后，购买者将根据“冲销费用”规则在自己的增值税申报表中核算应缴的增值税 。 在这种情况下，“供应地点”始终是客户所在的地方，但是由于卖方不需要收取增值税，因此我们不会遇到这些问题–我们只需要验证客户的增值税号以证明他们拥有一个，并且与我们不在同一会员国中。
Many small businesses and freelancers are not VAT registered and so will generally need to be treated as a consumer for tax purposes.
许多小型企业和自由职业者未注册增值税 ，因此出于税收目的，通常需要将其视为消费者。
See section 1.3 Determining the status of your customer
请参阅第1.3节“确定客户的状态”
我是一家英国企业，销售电子书，目前尚未注册增值税 。 我有什么选择？ (I am a UK business selling ebooks, not currently registered for VAT. What are my options?)
- Stop selling your books to EU countries other than the UK
- Sell via a distributor who deals with the VAT and pays you a royalty
- Register for VAT in every EC Country you sell to
- Register for VAT in the UK, and VATMOSS
- 停止向英国以外的欧盟国家销售您的图书
- 通过与增值税打交道的分销商进行销售，并向您支付特许权使用费
- 在您出售给的每个欧共体国家/地区注册增值税
- 在英国和加拿大注册增值税
我认为只要我低于增值税的最低限额，就不需要征收增值税 。 (I thought that as long as I was below the minimum threshold for VAT, I didn’t need to charge VAT.)
The UK benefits from a very high minimum threshold before you are forced to register. So this was the case when the place of supply for digital services was the UK.
在您被迫注册之前，英国的最低门槛很高。 因此，在英国提供数字服务的地方就是这种情况。
However there is no minimum threshold for payments to another EU country, so when the place of supply changes to where the consumer is you are liable for their VAT even if you sell a single 1.99 ebook or knitting pattern.
但是，没有向其他欧盟国家/地区付款的最低门槛，因此，如果供应地点更改为消费者所在的地方，则即使您只销售一份1.99电子书或编织图案，也要为其增值税负责。
This has led to this situation where people nowhere near the VAT threshold, in fact people who may not even be earning enough to pay income tax, could be forced into VAT Registration.
这导致了这样一种情况，即凡是未达到增值税起征点的人，实际上甚至可能收入不足以支付所得税的人都可能被迫进行增值税注册。
什么是MOSS ？ (What is the MOSS?)
Currently if you are VAT registered you charge VAT on these products at your own country rate. So for the UK 20%. You then send a VAT return which details how much VAT you have collected, deducting any VAT you are claiming back and pay HMRC the VAT owed. After Jan 1 you need to do this individually for each country you have made sales in.
目前，如果你是增值税注册你自己的国家费这些产品增值税 。 因此，对于英国20％。 然后，您发送增值税申报哪些细节你有多少增值税收集，扣除任何增值税您申请回工资拖欠税务及海关总署的增值税 。 1月1日之后，您需要针对每个销售国家/地区分别进行此操作。
The Mini One Stop Shop is a service that allows you to avoid registering for VAT in every country. You charge the correct amount of VAT for each sale and then report it in your MOSS return, and pay the VAT due. The MOSS then distributes the VAT correctly to each country.
迷你一站式服务是一项服务，可让您避免在每个国家/地区注册增值税 。 您需要为每笔交易收取正确的增值税额，然后在您的MOSS申报表中报告，并支付应交的增值税 。 然后， MOSS将增值税正确分配到每个国家/地区。
You need to register for VAT in order to use the MOSS to pay the EU VAT that is due. This is why small businesses are being forced into registration.
您需要注册增值税才能使用MOSS支付到期的欧盟增值税 。 这就是为什么小企业被迫注册。
我可以通过谁充当中介人来出售哪些公司？ (Which companies can I sell through who can act as an intermediary?)
If your products are sold via a company who essentially sell the product for you and whose name appears on the invoice that is sent to the customer, this can protect you from registering for VAT. In that case the company making the sale deals with the VAT liability. This may be the simplest way of dealing with the issue for people with a low number of sales that fall under this ruling.
如果您的产品是通过本质上为您销售产品的公司销售的，并且其名称出现在发送给客户的发票上，则可以防止您注册增值税 。 在这种情况下，进行销售的公司要承担增值税责任。 对于该规则下销售量少的人来说，这可能是解决问题的最简单方法。
I am creating a list of companies who operate in this way. I’m not using any of these personally so am adding them as people confirm to me that they do become the seller of the product and deal with the VAT liability.
我正在创建以此方式运营的公司列表 。 我没有亲自使用这些工具，因此请添加它们，因为人们向我证实他们确实成为产品的销售商并承担增值税责任。
我已经注册了增值税 ，该怎么办？ (I am already VAT Registered, what do I need to do?)
You need to register for the MOSS unless you are very keen to register for VAT in all EU Countries. You can do this via your existing online HMRC account. Once registered you will be required to submit your first return in April 2015, this will cover Jan 1 – Mar 31 2015, so you need to keep all the required records from Jan 1.
除非您非常想在所有欧盟国家/地区注册增值税 ，否则您需要注册MOSS 。 您可以通过现有的在线HMRC帐户执行此操作。 注册后，您将需要在2015年4月提交首次纳税申报表，该日期为2015年1月1日至3月31日，因此您需要保留1月1日以来的所有必需记录。
You need to ensure that the systems you use for taking payment for your product can identify the location of the customer and charge the correct amount of VAT. You can read how I am implementing this for Perch here.
您需要确保用于产品付款的系统可以识别客户的位置并收取正确的增值税额。 您可以在此处阅读我如何为Perch实施此操作 。
我尚未注册增值税，但正在考虑。 注册的含义是什么？ (I am not VAT Registered but thinking about it. What are the implications of being registered?)
You can voluntarily register for VAT even if you are below the threshold. If you do this then you will need to submit VAT Returns and potentially EC Sales lists. You will also need to charge VAT on all of your sales, including to UK customers.
即使您未达到最低要求，也可以自愿注册增值税 。 如果您这样做，则需要提交增值税申报表和潜在的EC销售清单。 您还需要对所有销售（包括向英国客户销售）收取增值税 。
If the majority of your sales are to VAT registered business customers then registering for VAT doesn’t make you more expensive in real terms. VAT registered companies pay the VAT and claim it back in their VAT Return. Claiming back VAT is the real benefit of being VAT registered for small businesses. For example if I purchase a computer at £1,000 inc. VAT, I can claim back £200 in my next VAT return.
如果您的大部分销售是针对增值税注册的商业客户，那么注册增值税并不会使您的实际费用变得更高。 已注册增值税的公司支付增值税，并在其增值税申报表中索回。 自称背增值税是是对小企业注册增值税的真正的好处。 例如，如果我以1,000英镑的价格购买了一台电脑。 增值税 ，我可以在下一次增值税申报表中索回200英镑。
If the majority of your sales are to consumers of very small businesses who are not VAT registered then you either become more expensive by adding 20% VAT in the UK on top of your charge OR you take a cut in profit by paying that VAT yourself.
如果您的大部分销售是针对未注册增值税的非常小的企业的消费者，那么您要么在费用之外增加英国20％的增值税就变得更加昂贵，或者您自己支付该增值税来减少利润。
Once VAT Registered you need to make sure you send correct VAT invoices to your customers so they can claim back the VAT.
注册增值税后，您需要确保将正确的增值税发票发送给客户，以便他们可以要求退还增值税 。
It is a lot easier to be VAT registered now than it used to be, I deal with my VAT returns and EC Sales Lists through Xero, and it really is just a case of checking that everything looks correct and submitting the data every quarter. You are likely to need to help of an accountant however to make sure your record keeping is all correct.
现在注册增值税要比以前容易得多，我通过Xero处理增值税退税单和EC销售清单，这实际上只是检查一切看起来正确并每季度提交数据的一种情况。 您可能需要帮助会计师，以确保您的记录正确无误。
If you are considering doing this I would suggest starting the process now in order that you are all set up when the new rules come into force in January.
如果您正在考虑这样做，我建议您现在就开始执行此程序，以便在新规则于一月生效时就对所有人进行设置。
我已经或将要注册增值税，并通过PayPal / Stripe等进行销售。如何证明客户所在位置并决定要收取的增值税 ？ (I am or will be VAT registered and sell via PayPal/Stripe etc. how do I prove the customer location and decide what VAT to charge?)
If you are selling directly through Stripe, PayPal or another payment provider that does not handle invoicing and VAT for you, then the simplest option may be to use a third party service that hooks into your existing processes and does this part of the job. Example services are:
如果您是直接通过Stripe，PayPal或不为您处理发票和增值税的其他付款提供商进行销售，那么最简单的选择可能是使用第三方服务来挂接到您现有的流程中，并完成这部分工作。 服务示例包括：
- Taxamo
- Quaderno (for Stripe)
- 紫杉
- Quaderno （用于条纹）
Or you could move to a full e-commerce solution that is able to handle the VAT requirements.
或者，您可以使用能够处理增值税要求的完整电子商务解决方案。
我已经或将要注册增值税，并通过购物车系统进行销售，但不是开发商，我如何确保我要收取正确的增值税 ？ (I am or will be VAT Registered and sell via a shopping cart system, but am not a developer, how do I ensure I am charging the right VAT?)
You are in the hands of the provider that you are using. If they have not released information about how they will comply with the new rules from Jan 1, you should contact them and ask. If you get a response do let me know. I will add links to the GitHub site to help anyone needing to find an alternate provider.
您将在所使用的提供程序的手中。 如果他们尚未发布自1月1日起将如何遵守新规则的信息，则应与他们联系并询问。 如果您收到回应，请告诉我。 我将添加指向GitHub站点的链接，以帮助需要查找备用提供商的任何人。
I’ve written a post for Selz.com a hosted solution for selling digital and physical products, this details some of the possibilities for people in this situation.
我在Selz.com上写了一篇帖子，介绍了销售数字和物理产品的托管解决方案，其中详细介绍了这种情况下人们的一些可能性。
我需要注册为数据控制器吗？ (Do I need to register as a data controller?)
The rules state that you have to collect proof of customer location in two different ways and store this data for 10 years. The data you have to collect is personally identifiable information and therefore might make you liable to register as a data controller
规则指出，您必须以两种不同方式收集客户位置证明，并将此数据存储10年。 您必须收集的数据是个人身份信息，因此可能使您有责任注册为数据控制者
I’ve seen reliable sources state this is not true, along with other sources that say it is. It would be good if the ICO could state whether the additional data collection requirements for the new VAT rules would make registration necessary.
我已经看到可靠的消息来源说这是不正确的，还有其他消息来源说的是事实。 如果ICO可以说明新VAT规则的其他数据收集要求是否需要注册，那将是很好的。
我是欧盟以外的公司，对此我该怎么办？ (I am a business outside of the EU, what do I do about this?)
Businesses outside of the EU should have been charging VAT to EU customers and paying the VAT due for some time now however this has not been enforced. There have been suggestions that this ruling will now be more strictly enforced.
欧盟以外的企业本应向欧盟客户收取增值税 ，并在一段时间内支付应交的增值税 ，但是尚未执行。 有人建议现在将更严格地执行该裁决。
You can register for MOSS as a non-Union company by choosing a country to register in. If you are an English speaker then Ireland or the UK would probably make sense as the documentation would at least be comprehensible.
您可以通过选择要注册的国家来注册成为非联盟公司的MOSS公司。如果您说英语，那么爱尔兰或英国可能很有意义，因为至少可以理解本文档。
You would then need to follow the same rules as an EU based business in terms of charging the correct amount of VAT to EU residents and paying the VAT due via MOSS.
然后，您需要遵循与欧盟企业相同的规则，向欧盟居民收取正确的增值税额，并通过MOSS支付应交的增值税 。
发现以上任何问题？ (Spot any issues with the above?)
Post a comment and let me know. I’m trying to be as clear as possible as lack of clarity is a huge issue here. Once you decide which route you want to go down you need to fully understand what you need to do over and above my brief notes, hopefully this will help point people in the right direction though.
发表评论，让我知道。 我正在尝试尽可能清晰，因为缺乏清晰度是一个巨大的问题。 一旦确定了要走的那条路线，就需要完全理解我的简要说明之上需要做的事情，希望这将有助于使人们指向正确的方向。
翻译自: https://rachelandrew.co.uk/archives/2014/11/25/how-small-companies-and-freelancers-can-deal-with-the-vatmoss-eu-vat-changes/
欧盟自由销售证