欧盟三大机构办公地点
I’ve been aware for some time of an upcoming change to the VAT rules when selling to other EU businesses, and that they will change how we charge and report for VAT as a VAT registered business.
我已经有一段时间意识到， 当出售给其他欧盟企业时 ， 增值税规则即将发生变化 ，并且它们将改变我们作为增值税注册企业对增值税的收费和报告方式。
As I looked more deeply into these rules and how they apply to my VAT Registered business and sales of Perch CMS, I started to realise that there is a much wider implication. These rules potentially catch micro-businesses that are not registered for VAT. Any unregistered freelancer who also sells an ebook or licensed software needs to take a look at this right now.
当我更深入地研究这些规则以及它们如何应用于我在Perch CMS的 增值税注册业务和销售中时，我开始意识到它的含义要广泛得多。 这些规则可能会捕获未注册增值税的微型企业。 任何同时还销售电子书或许可软件的未注册自由职业者，都需要立即查看此内容。
我的“用户故事” (My “user stories”)
To try and make some sense of the changes – and explain how VAT works to non-registered people – I’m basing this explanation on some typical cases.
为了弄清楚变化，并解释增值税如何适用于未注册人士，我将这种解释基于一些典型案例。
乔 (Joe)
Joe is a freelance web designer. He is below the UK VAT Registration threshold. He only provides hands-on design services to his clients in the UK, Europe and USA, who pay him for his time by invoice.
乔是一位自由网页设计师。 他低于英国增值税注册最低限额。 他仅向英国，欧洲和美国的客户提供动手设计服务，这些客户用发票支付他的时间。
安 (Ann)
Ann is a freelance designer. Like Joe, she is also below the UK VAT threshold. In addition to doing design work on a freelance basis she has written an ebook which is sold to people all over the world. She doesn’t currently charge VAT as she isn’t registered.
安是一位自由设计师。 像乔一样，她也低于英国增值税起征点。 除了自由从事设计工作外，她还写了一本电子书，畅销世界各地。 由于她尚未注册，因此她目前不收取增值税 。
汤姆 (Tom)
Tom operates as a Limited Company in the UK. He is registered for VAT. He and his small team does PHP development for clients in the UK and Europe. He charges VAT to UK clients who then reclaim it though their VAT return if they are VAT registered.
汤姆在英国经营有限公司。 他注册了增值税 。 他和他的小团队为英国和欧洲的客户进行PHP开发。 他收取增值税英国的客户谁那么回收它虽然他们的增值税退税 ，如果他们是增值税登记。
His European clients can avoid paying UK VAT if they have a VAT number in their own country, so Tom can invoice them without VAT.
如果他的欧洲客户在自己的国家/地区拥有增值税编号，则可以避免支付英国增值税 ，因此Tom可以为他们开具不含增值税的发票。
European clients without a VAT number Tom charges VAT at the UK rate.
没有增值税号的欧洲客户，汤姆（Tom）以英国的税率收取增值税 。
Tom also sells some licensed software – a couple of small PHP applications and an ebook about PHP security. However because he is VAT registered he must charge VAT on the sales. As with his services he must charge VAT a the UK rate to UK customers plus customers in Europe with no VAT number. He can allow business customers to buy the software and book without VAT as long as his store can validate their VAT number.
Tom还出售一些许可软件–几个小型PHP应用程序和一本有关PHP安全性的电子书。 但是，由于他是增值税注册人，因此必须对销售收取增值税 。 与他的服务一样，他必须向英国客户以及没有增值税号的欧洲客户收取英国增值税率。 只要他的商店可以验证其增值税号，他就可以允许企业客户购买软件和预订而无需缴纳 增值税 。
He submits his EC VAT Sales list quarterly, listing any sales to EC countries where he didn’t charge VAT. He pays VAT due to HMRC, the UK tax authority.
他每季度提交一次EC 增值税销售清单，列出对他不收取增值税的 EC国家/地区的所有销售。 他应向英国税务机关HMRC支付增值税 。
有哪些变化？ (What are the changes?)
To decide what VAT you need to charge someone buying a product or service, you use the “place of supply” rules.
要确定需要向某人购买产品或服务收取的增值税 ，请使用“供应地点”规则。
Of our three case studies above we only have one VAT registered business – Tom. The current place of supply rules effect Tom as follows:
在上述三个案例研究中，汤姆（Tom）只有一家增值税注册公司。 当前供应地规则对Tom的影响如下：
- Tom does web development for a client in Germany – the place of supply is the UK – charge UK VAT
- Tom sells an ebook or downloadable to a person without a VAT number (deemed a consumer) in Germany – the place of supply is the UK – charge UK VAT
- Tom sells an ebook or downloadable to a company with a VAT number in Germany – he doesn’t charge VAT but reports the sale via his EC Sales list
- 汤姆（Tom）为德国的客户进行网络开发-供应地点在英国-收取英国增值税
- 汤姆（Tom）在德国出售电子书或可下载给没有增值税号的人（视作消费者）（供应地是英国），并收取英国增值税
- 汤姆（Tom）出售一本电子书或可下载到一家在德国具有增值税号的公司-他不收取增值税，而是通过其EC销售清单报告销售情况
After January 2015 if Tom sells an ebook to a customer in Germany with no VAT number he has to charge VAT at the German rate. This is because the “place of supply” for a digitally delivered service is changing to be the customer’s country NOT the supplier’s.
2015年1月之后，如果Tom向没有增值税号的德国客户出售电子书，则必须按德国税率收取增值税 。 这是因为数字化交付服务的“供应地点”正在变为客户所在的国家，而不是供应商所在的国家。
He also has to pay the VAT due to the German authorities, meaning he needs to register for VAT in Germany. In the UK however, as a VAT registered business, he will be able to register for the “Mini One Stop Shop” (MOSS), submit a return and pay the VAT due to them, and then MOSS will distribute it to each country.
他还必须向德国当局支付增值税 ，这意味着他需要在德国注册增值税 。 但是，在英国，作为增值税注册企业，他将能够注册“迷你一站式商店”（ MOSS ），提交纳税申报表并缴纳相应的增值税 ，然后MOSS会将其分发给每个国家/地区。
So Tom now needs to update his systems to be sure that:
因此，Tom现在需要更新他的系统，以确保：
- he can identify with two non-conflicting pieces of information the state the customer resides in
- he knows what the VAT rate is in each EU member state
- he can add VAT at the correct rate to the purchase of any non-VAT registered purchase
- his invoices comply with the VAT rules in each member state
- he can export whatever information is needed to comply with either the MOSS return rules OR the rules in each member state if he decided to register in each state
- Tom needs to do this before the end of 2014
- 他可以通过两条不冲突的信息来识别客户所处的状态
- 他知道每个欧盟成员国的增值税率
- 他可以将正确价格的增值税添加到任何非增值税注册的购买中
- 他的发票符合每个成员国的增值税规定
- 如果他决定在每个州注册，则他可以导出需要的任何信息以符合MOSS返回规则或每个成员国中的规则
- 汤姆需要在2014年底之前完成此操作
Tom’s PHP development services aren’t covered by this change. When he sends an invoice for work he has done, he uses UK VAT rates as before.
此更改不包括Tom的PHP开发服务。 当他发送已完成工作的发票时，将像以前一样使用英国增值税税率。
包括哪些产品和服务？ (What products and services are included?)
This is a non-exhaustive list of the things that readers of this blog are likely to be selling and that I think are covered by the rules.
这不是本博客读者可能会出售的商品的详尽清单，我认为这些商品已包含在规则中。
- downloadable software licenses
- ebooks
- video tutorials (not webinar in-person training however)
- music downloads
- Software as a Service
- 可下载的软件许可证
- 电子书
- 视频教程（但不是网络研讨会的现场培训）
- 音乐下载
- 软件作为服务
My understanding it that these rules cover any hands-off digital delivery of a product or service.
我的理解是，这些规则涵盖了任何无需动手的产品或服务数字交付。
如果您未达到英国增值税起征点，则目前不收取增值税 (If you are below the UK VAT threshold so currently don’t charge VAT)
If you are not VAT registered then you might be thinking you can avoid all of this. I have bad news.
如果您未注册增值税，那么您可能会想避免所有这些。 我有坏消息。
Some countries – in particular the UK – have a very high VAT registration threshold. So lots of freelancers and micro-enterprises do not need to register for VAT. However, other countries have a low or even 0 threshold. If you sell your products into those countries then they can demand you register for VAT in their country and submit a VAT return to them OR (in the UK) register for the MOSS, which will deal with paying the VAT due to other member countries for you.
一些国家（尤其是英国）的增值税注册门槛很高。 因此，许多自由职业者和微型企业无需注册增值税 。 但是，其他国家/地区的门槛较低甚至为0。 如果您将产品销售到这些国家/地区，那么他们可以要求您在其所在国家/地区注册增值税并向其提交增值税退税单 ，或者（在英国）注册MOSS ，这将负责向其他成员国/地区收取增值税您。
You can only register for the MOSS if you are UK VAT Registered.
如果您已在英国增值税注册，则只能注册MOSS 。
This means that Ann – our freelancer designer who also sells an ebook – is either going to have to register for VAT in every country she sells to, charge VAT to their residents and pay VAT due OR register in the UK and also register for MOSS.
这意味着安-我们的自由职业设计师，谁也卖电子书-要么将不得不增值税在每一个国家，她销售给，收取增值税他们的居民和缴纳增值税到期或在英国注册，并注册MOSS注册。
Her small ebook venture is then going to have to comply with the same VAT rules that apply to Tom, running his larger enterprise.
然后，她的小型电子书企业将必须遵守适用于经营他的较大企业的汤姆（Tom）相同的增值税规定。
Ann needs to do this before the end of 2014.
安需要在2014年底之前完成此操作。
Joe only sells his time, as a freelance designer. Joe can disregard all of this. However the rules might mean that he puts plans for that ebook on the shelf as the potential hassle it could bring, makes the few thousand quid he might make not worth it.
乔仅以自由设计师的身份出售自己的时间。 乔可以无视这一切。 但是，这些规则可能意味着他会把这本电子书的计划搁置起来，因为它可能带来潜在的麻烦，使他可能不值得的几千英镑成为可能。
I’m still hoping that there is some loophole for people meaning the above isn’t true. However I’ve now read this in several different places, for example see this PDF from Grant Thornton.
我仍然希望人们会感到一些漏洞，这意味着上述说法并不正确。 但是，我现在已经在几个不同的地方阅读了此书，例如，请参阅Grant Thornton的 PDF 。
Assuming that the sales and delivery method you use for your book or software will have you covered isn’t a great plan. Check with them what your liability actually is.
假设您为书籍或软件使用的销售和交付方式能够满足您的需求并不是一个好计划。 与他们核对您实际承担的责任。
让我们众包 (Let’s crowdsource this)
I’m not an accountant, I’m a web developer who just read a bunch of tax documentation. I can’t be sure I am completely correct in the above, but there is one thing I can be absolutely sure of. Micro-businesses are not going to get any help with this from the government. No-one is interested in bootstrapped small products and services. We’re on our own.
我不是会计师，我是一名网络开发人员，只阅读了很多税务文件。 在上述情况下，我无法确定自己是否完全正确，但是我绝对可以肯定一件事。 微型企业不会从政府那里得到任何帮助。 没有人对引导小型产品和服务感兴趣。 我们靠自己。
If you do have an accountant or tax advisor then naturally speak to them. However I think many people who will be caught by this do not have such professional advice.
如果您确实有会计师或税务顾问，那么自然可以与他们交谈。 但是，我认为许多将受此困扰的人没有这样的专业建议。
So lets help each other.
因此，让我们互相帮助。
I’ve set up a GitHub repo and GitHub Pages site. Help me build it out with what you know and learn over the next few months.
我已经建立了GitHub存储库和GitHub Pages网站。 在接下来的几个月中，请帮助我利用您所了解和学习的内容进行扩展。
If you know of useful resources and tools, add them to the list.
如果您知道有用的资源和工具，请将它们添加到列表中。
If you have implementation experience of how you have gone about preparing your systems for the change, write it up.
如果您有实施更改准备工作的系统实施经验，请进行编写。
Raise an issue if you think this might effect you and need answers – people who understand this please comment on those issues. If you are commenting and have official capacity, e.g.: you are a tax specialist or accountant, please say so.
如果您认为这可能会影响您并需要答案，请提出一个问题。了解此事的人请就这些问题发表评论。 如果您要发表评论并具有官方身份，例如：您是税务专家或会计师，请这样说。
We can’t offer each other advice in an official capacity, but that shouldn’t stop us just sharing what we know and learn.
我们不能以官方身份互相提供建议，但是那不应该阻止我们只是分享我们的知识和知识。
帮助我提高对此的认识 (Help me raise awareness of this)
I don’t want to frighten people about this like some kind of VAT legislation reading prophet of doom. However I don’t want people to get caught out in a set of rules that aren’t written for people like us, but will still apply to people like us.
我不想像阅读末日预言的某种增值税法律那样吓people人们。 但是，我不希望人们陷入并非为像我们这样的人所制定的一套规则中，而仍然会适用于像我们这样的人。
If you can please upvote this post on Hackernews or anywhere else that people who make and sell digital products and services hang out, tweet about it, tell other people. From talking to people it is obvious that very few people really understand that the rules are changing and, like me, are pretty confused as to what to do.
如果您可以在Hackernews上或其他生产和销售数字产品和服务的人闲逛的其他地方赞这个帖子，请对其发推文，告诉其他人。 通过与人交谈，很明显很少有人真正了解规则正在发生变化，并且像我一样，对于如何做非常困惑。
翻译自: https://rachelandrew.co.uk/archives/2014/10/13/the-horrible-implications-of-the-eu-vat-place-of-supply-change/
欧盟三大机构办公地点