02. 纳税主体、登记与识别

谁是增值税纳税人：Art 2 与 Art 9

增值税纳税人有两条彼此独立的判定线，任何一条不成立都不产生增值税义务。

第一条：人。 Art 2 把课税范围限定为「在联盟境内、作为纳税人、基于对价供应货物或服务」；Art 9 规定：任何人只要独立从事经济活动，无论其目的、结果或法律地位为何，均为纳税人。这句话有三层含义：无盈利目的的协会是纳税人；只执行他人指令的雇员不是独立经营者，因而不以自己名义成为纳税人；法律人格与形态完全不影响结论——个人独资、有限责任公司、合作社乃至未注册团体都可能成为纳税人。

第二条：活动。 Art 9 把经济活动定义为「不受另一人直接管理的任何形式的独立活动」，或「相关人员无法对该活动产生的义务承担全部责任的独立活动」。持续性与有组织性是判断关键：偶发处置个人闲置物品通常不是经济活动，而定期、系统地转售则几乎必然是。

答题顺序。 遇到「该主体是否须在 X 国登记」时，正确答案永远不是一个孤立的「是/否」，而是：先做 Art 9 独立性检验，再做 Art 10-11 场所检验，最后才谈门槛与免税。

考题常见问法：题干给出若干事实，要求列出构成经济活动的三项指标，或判断一项具体安排属于私人处置还是应税经营。

Who is a taxable person: Articles 2 and 9

Two independent tests decide whether a person is a taxable person. If either fails, no VAT obligation arises.

First, the person. Article 2 limits the scope to supplies of goods and services made in the Union, for consideration, by a taxable person. Article 9 then provides that anyone who independently pursues an economic activity, whatever its purpose, result or status, is a taxable person. Three consequences follow. A non-profit association is a taxable person. An employee who merely carries out the instructions of another person is not independently carrying on an economic activity and therefore does not become a taxable person in his own name. And legal form is irrelevant: a sole trader, a private limited company, a cooperative and even an unincorporated club can all be taxable persons.

Second, the activity. Article 9 describes an economic activity as any form of independent activity pursued by a person, whatever its purpose, result or status, which is not directly managed by another person, or in which the persons involved together are not able to exercise full responsibility for the obligations imposed by that activity. Continuity and organisation are what count. An isolated disposal of personal belongings is normally not an economic activity; buying stock and reselling it regularly and systematically almost always is.

The order of the answer. When a stem asks whether a party must register in Member State X, the expected answer is never a bare yes or no. It is a sequence: the Article 9 independence test, then the Articles 10 and 11 place-of-business tests, and only then thresholds and exemptions.

What the examiner asks: the stem usually sets out a set of facts and asks you to list three indicators that point towards an economic activity, or to decide whether a particular arrangement is a private disposal or a taxable business.

经济活动还是私人活动：判断指标

区分经济活动与私人（爱好）活动靠的是一组累积指标，而不是某一个事实。考试里最常见的陷阱是「一次性卖旧手机」或「卖掉闲置收藏品」。

指标	指向经济活动	指向私人或爱好活动
持续性	定期、连续、每季都有	数年间仅一两笔
规模	金额稳定、可预测	金额零散、不可预测
营利目的	以收入与利润为目标	只求回本，无利润追求
采购行为	从供应商购入后转售	只出售自用物品
商业外观	网站、库存、雇员、批发价	无任何商业组织
增值税行为	主动索取发票、申报并抵扣	不索取、不申报
外观用途	商品用于经营	商品用于个人消费或收藏

两条可以安全写进答案的结论：第一，Art 9 明确把「目的、结果或地位」排除在判断标准之外，所以「我不以营利为目的」不能用来否认纳税人身份；第二，一次性的个人物品处置在多数成员国按非经济活动处理，但只要转为持续、系统的转售，即使规模很小，也构成经济活动。

相应的答题陷阱：把「个人」误当作「非纳税人」；把「非营利」误当作「免税」；忽略采购与转售这一事实所体现的经营者特征。

考题常见问法：给出一份年度交易清单，要求指出其中哪些构成经济活动。

Economic activity or private activity: the indicators

The distinction between an economic activity and a private or hobby activity is made with a set of cumulative indicators, not with a single fact. The classic exam trap is the one-off sale of an old phone or of a collection.

Indicator	Points to an economic activity	Points to a private or hobby activity
Continuity	Regular, recurring, every quarter	One or two transactions over several years
Scale	Stable, predictable amounts	Irregular, unpredictable amounts
Purpose	Aimed at turnover and profit	Cost recovery only, no profit sought
Buying behaviour	Buys from suppliers and resells	Sells only what the seller already owns
Commercial appearance	Website, stock, employees, wholesale prices	No commercial organisation at all
VAT behaviour	Asks for invoices, files returns, deducts	Does not ask for invoices, does not file
Nature of the goods	Used in the business	Used for private consumption or collection

Two conclusions are safe to put in an answer. First, Article 9 expressly excludes purpose, result and status from the test, so 'I am not run for profit' can never be used to deny taxable person status. Second, a one-off disposal of personal items is treated as a non-economic activity in most Member States, but the moment the pattern becomes a regular and systematic resale, however small, it is an economic activity.

The corresponding traps are: treating 'a natural person' as if it meant 'not a taxable person', treating 'not for profit' as if it meant 'exempt', and ignoring the buyer-and-reseller pattern, which is the strongest single indicator of professional trading.

What the examiner asks: you get a list of transactions over one year and must identify which of them fall inside the economic activity.

常设机构与固定营业场所：Art 10-11

两个概念都来自 Art 10 与 Art 11，区别在于「资源」与「用途」。

项目	常设机构（établissement）	固定营业场所（établissement fixe）
条文	Art 10	Art 11
定义	具有固定目的、并具备接收与使用人力和技术资源之充分结构的营业场所	除设立地以外的任何营业场所，其特征是具备足以作出特定供应的人力与技术资源
典型例子	注册办事处、工厂、长期办公室	仓库、临时维修点、常驻售后服务点
后果	该国为供应地（非居民则须在该国登记）	该特定供应按固定营业场所所在地规则处理

同一句「人力与技术资源」是两道题共同的门槛。 但固定营业场所必须是「除设立地以外的」营业场所，并且其资源必须与某一特定供应相关。判断顺序永远是：先找设立地（Art 10 的起点），再问是否还有第二个具备资源的场所（Art 11）。

三条安全结论：第一，仅存放货物的仓库（第三方物流仓、无人无设备的纯仓储点）通常不构成固定营业场所，因为没有人力与技术资源；第二，有雇员、有办公设施、长期从事某项具体供应的场所通常构成固定营业场所；第三，Art 10 明确，仅在当地设有代表或固定营业场所，并不使该国成为该企业的设立地——这正是非居民可以只交一份注册而保留外国设立地的法律基础。

考题常见问法：题干描述一个仓库或办事处，问它是否构成固定营业场所，答案必须逐项对照「人力」与「技术资源」两个要件。

Establishment and fixed establishment: Articles 10 and 11

Both concepts come from Articles 10 and 11, and the difference lies in resources and purpose.

Item	Establishment	Fixed establishment
Provision	Article 10	Article 11
Definition	A place of business of fixed purpose and sufficient structure for receiving and using human and technical resources	Any establishment other than the place of establishment, characterised by sufficient human and technical resources for the making of a specific supply
Resource test	Sufficient structure to receive and use human and technical resources	Human and technical resources for a specific supply
Typical example	Registered office, factory, long-term office	Warehouse, temporary repair point, permanent after-sales desk
Consequence	That Member State is the place of supply; a non-established supplier must register there	That specific supply is dealt with under the rules of the fixed establishment State

The same phrase, 'sufficient human and technical resources', gates both questions. But a fixed establishment must be an establishment other than the place of establishment, and its resources must be connected with a particular supply. The order is always the same: locate the place of establishment first, then ask whether a second resourced place exists.

Three conclusions are safe. First, a warehouse used only for storage - third-party logistics or a bare storage point with no staff and no facilities - normally fails the test, because there are no human or technical resources. Second, a place with employees, with office facilities and used over time for a defined supply normally is a fixed establishment. Third, Article 10 provides that the mere fact of having a representative or a fixed establishment in a Member State does not make that State the place of establishment, which is the legal basis on which a non-established business registers without losing its home establishment.

What the examiner asks: the stem describes a warehouse or an office and asks whether it is a fixed establishment. A full credit answer must address the human and the technical limb separately.

非设立地纳税人与财政代表

外国企业一旦在某一成员国作出应税供应，即使它在当地没有任何办公室、没有雇员、营业额极低，也要在该国成为纳税人并登记。六国的做法差别很大：

国家	对非居民的要求	依据
BE	2019 年 1 月 1 日起，非居民向比利时客户作 B2B 应税供应必须在比利时登记，并指定本地非居民增值税代表；无营业额门槛	免税与登记门槛表；FPS Finances
DE	非居民提供服务的反向征税由 §13a UStG 处理；未指定税务代表时由服务接收方自行计税。VERIFY：条文细节	参考卡 H 节
NL	非居民一般需要一个荷兰增值税号；货物存放于荷兰时须指定财政代表（Art 18a/18b Wet OB）。VERIFY：条文编号	参考卡 C 节、H 节
FR	非居民通常需指定财政代表（représentant fiscal），并在发票上载明其身份与编号。VERIFY：强制情形	参考卡 H 节
ES	非居民可指定商业代表（representante comercial）。VERIFY：强制情形	参考卡 H 节
EE	取得欧盟内货物超过 €10,000/年的主体须登记为有限增值税纳税人（piiratud käibemaksukohustuslane），据 §16 KK。VERIFY：条文编号	EMTA

三条通用要点：第一，财政代表是税务代理，与海关代理是两回事；第二，代理必须以自己名义、按代理合同行事，所以指定代表不会使外国企业成为当地的设立地（Art 10）；第三，多数成员国的财政代表对未申报的增值税承担连带责任，这在德国与荷兰尤为明确。

考题常见问法：题干给出「德国公司在荷兰有仓库、在比利时只有远程销售」，问需要几个登记、几个代表、几张发票。

Non-established taxable persons and fiscal representatives

A foreign business that makes a taxable supply in a Member State becomes taxable there and must register, even with no office, no employees and a trivial turnover. The six countries differ:

Country	Position for a non-established supplier	Basis
BE	Since 1 January 2019 a non-resident making B2B taxable supplies in Belgium must register and appoint a local non-resident VAT representative; there is no turnover threshold	Threshold table; FPS Finances
DE	Reverse charge on services received is handled under Section 13a UStG; without a tax representative the recipient self-assesses. VERIFY: the detail	Reference card section H
NL	A non-resident generally needs a Dutch VAT number, and where goods are stored in the Netherlands a fiscal representative is required (Articles 18a/18b Wet OB). VERIFY: the article numbers	Reference card sections C and H
FR	A non-resident normally appoints a fiscal representative (representant fiscal), whose identity and number appear on the invoice. VERIFY: when it is compulsory	Reference card section H
ES	A non-resident may appoint a commercial representative (representante comercial). VERIFY: when it is compulsory	Reference card section H
EE	A person acquiring goods from other Member States above EUR 10,000 a year must register as a limited VAT taxable person (piiratud käibemaksukohustuslane), under Section 16 KK. VERIFY: the section number	EMTA

Three general points. First, a fiscal representative is a tax representative; it is not the same thing as a customs representative. Second, a representative acts in its own name under a representative agreement, so appointing one does not turn the foreign business into an establishment in that State (Article 10). Third, in most Member States the fiscal representative is jointly liable for VAT that is not reported; this is explicit in Germany and the Netherlands.

What the examiner asks: a stem gives a German company with a warehouse in the Netherlands and only remote sales in Belgium, and asks how many registrations, representatives and invoice formats are needed.

增值税识别号与 EORI 号码

两套号码解决两个问题，不能互相替代。

国家	增值税识别号格式	说明
BE	`BE` + 10 位数字	首位为 0（旧的 9 位补零）或 1（较新号段）
NL	`NL` + 9 位数字 + `B` + 2 位后缀	后缀为营业场所号
FR	`FR` + 2 字符密钥 + 9 位 SIREN	密钥 2 字符 + SIREN 9 位
DE	`DE` + 9 位数字	也可使用税号（Steuernummer）替代
ES	NIF/IVA	企业用 NIF；欧盟内业务在 Modelo 349 申报
EE	`EE` + 9 位数字	发票上须载明增值税登记号

EORI（经济运营者注册与识别） 是海关号码：格式为签发国的两位国别代码加最多 15 位字母数字，用于办理报关。比利时与荷兰各要求「每一成员国一个 EORI」——在比、荷、德三国分别报关，就需要三个 EORI；一个欧盟通用号码并不存在。EORI 与 IOSS 号码也是两回事。

实务中三处高频错误：把 EORI 当成增值税号使用；看到客户号码位数不对就自行「补零」；以及在开票时忘记写自己的增值税号——欧盟内 B2B 发票必须载明卖方与买方双方的增值税识别号。

另有一条重要规则：增值税登记是成员国层级的。一个荷兰号码不代表企业在所有六个国家都已登记；在另一国做 B2B 销售，仍须在该国单独登记。

考题常见问法：给出一串号码让考生判断格式是否合法、能否据以反向征收，以及需要几个登记。

VAT identification numbers and EORI numbers

Two sets of identifiers solve two different problems, and they never substitute for one another.

Country	VAT identification number	Note
BE	`BE` + 10 digits	First digit 0 (legacy, zero-padded) or 1 (newer range)
NL	`NL` + 9 digits + `B` + 2 digits	The suffix identifies the establishment
FR	`FR` + 2-character key + 9-digit SIREN	Two-character key plus the SIREN
DE	`DE` + 9 digits	A tax number (Steuernummer) may be used instead
ES	NIF/IVA	Companies use the NIF; intra-EU business goes on Modelo 349
EE	`EE` + 9 digits	The VAT registration number must appear on invoices

The EORI (Economic Operators Registration and Identification) number is a customs identifier: the two-letter code of the issuing country followed by up to 15 alphanumeric characters, needed to lodge customs declarations. Belgium and the Netherlands require one EORI per Member State - declaring in Belgium, the Netherlands and Germany needs three EORIs, and there is no EU-wide number. An EORI is also not an IOSS number.

Three practical errors recur. Treating the EORI as a VAT number. 'Correcting' a customer's number by padding it when the format is wrong. And omitting the seller's own VAT number from the invoice: on an intra-EU B2B invoice both the supplier's and the buyer's VAT identification numbers must appear.

One further rule matters throughout: VAT registration is Member State by Member State. A Dutch number does not mean the business is registered everywhere. Selling B2B in another Member State still requires a separate registration there.

What the examiner asks: you are given a string of digits and must decide whether the format is valid, whether reverse charge can be applied on it, and how many registrations are outstanding.

小企业免税、登记门槛与自愿登记

欧盟小企业（微型企业）免税的基准门槛为 €10,000，成员国可提高到最高 €35,000；各国实际数字必须逐国记忆：

国家	门槛与性质	来源
BE	€25,000/日历年度；年内开业者按天比例折算	SPF Finances
NL	€20,000/日历年度（KOR，自愿，须在开业前申请）	Belastingdienst
DE	§24 UStG：上一年 ≤ €25,000 且当年 ≤ €100,000	地方税务局
FR	无欧盟式小企业免税；以 franchise en base 管理：服务业 €37,500、货物销售 €85,000（自 2025-01-01）	服务门户
ES	没有免税门槛；小零售商适用等值附加税（recargo de equivalencia）机制	Agencia Tributaria
EE	沿用欧盟 €10,000 基准；欧盟内采购货物超 €10,000/年须登记为有限增值税纳税人	EMTA

三条必须分清的概念：免税门槛（低于则免于登记与申报）、登记门槛（达到则必须成为纳税人）、欧盟整体上限 €100,000（适用于非居民及其他成员国的企业，合计营业额超过后即不能在成员国享受小企业免税）。

自愿登记是常被忽略的一面：小企业免税同时免掉了进项税抵扣与向 B2B 客户开具合规发票的能力。自愿登记会失去免税资格，却恢复抵扣与合规开票。荷兰自 2025 年起 KOR 可按季度退出、不再有最短参加期，因此「自愿登记不可撤销」的说法是错的。

登记反转同理会发生：一个外国企业原本只做远程销售，某日在成员国设立仓库或雇员后，就在那国「变成」纳税人，需要号码、申报与（比利时式）本地代表。

考题常见问法：给出六国营业额，问在哪些国家可以免税、需登记几次、代理几份合同。

Small business exemption, registration thresholds and voluntary registration

The EU baseline for the small business (micro-enterprise) exemption is EUR 10,000, and Member States may raise it to a maximum of EUR 35,000. The national figures:

Country	Threshold and nature	Source
BE	EUR 25,000 per calendar year, pro-rated by days when activity starts mid-year	SPF Finances
NL	EUR 20,000 per calendar year (KOR, voluntary; apply before starting)	Belastingdienst
DE	Section 24 UStG: up to EUR 25,000 in the prior year, EUR 100,000 in the current year	Tax office
FR	No EU-style exemption; the franchise en base applies: EUR 37,500 for services, EUR 85,000 for goods, from 1 January 2025	Service portal
ES	No exemption threshold; small retailers use the recargo de equivalencia instead	Agencia Tributaria
EE	The EUR 10,000 EU baseline applies; acquiring goods from other Member States above EUR 10,000 a year requires registration as a limited VAT taxable person	EMTA

Three concepts must be kept apart: the exemption threshold (below it you need not register), the registration threshold (at or above it you must become a taxable person) and the EU-wide EUR 100,000 ceiling, which also catches non-established businesses; once turnover passes it, the exemption is lost.

Voluntary registration is often forgotten. The exemption removes not only the filing duty but also the right to deduct input VAT and to invoice business customers. Opting in loses the exemption but restores both. In the Netherlands the KOR has been withdrawable quarterly without a minimum period since 2025, so 'voluntary registration is irrevocable' is wrong.

The reverse of registration happens the same way: a foreign business that only sold remotely becomes taxable on the day it opens a warehouse or hires staff in a Member State, needing a number, a return and, in the Belgian style, a local representative.

What the examiner asks: turnover is given for all six countries; you must say where the exemption survives, how many registrations are needed and how many representatives to appoint.

核心术语 / Key terms

中文	English	FR	NL	DE	ES	ET
纳税人	taxable person	assujetti	belastingplichtige	Steuerpflichtiger	sujeto pasivo	maksukohustuslane
经济活动	economic activity	activité économique	economische bedrijvigheid	wirtschaftliche Tätigkeit	actividad económica	majandustegevus
独立经营	independent activity	activité indépendante	zelfstandige bedrijvigheid	selbständige Tätigkeit	actividad independiente	sõltumatu tegevus
常设机构（设立地）	establishment (place of establishment)	établissement	vestiging	Betriebsstätte	establecimiento	tegevuskoht
固定营业场所	fixed establishment	établissement fixe	vaste inrichting	feste Einrichtung	establecimiento fijo	fikseeritud tegevuskoht
财政（税务）代表	fiscal representative	représentant fiscal	fiscale vertegenwoordiger	Steuervertreter	representante fiscal	maksu esindaja
增值税识别号	VAT identification number	numéro d'identification à la TVA	btw-identificatienummer	USt-Identifikationsnummer	número de identificación a efectos del IVA	käibemaksukohustuslase number
EORI 号码	EORI number	numéro EORI	EORI-nummer	EORI-Nummer	número EORI	EORI number
小企业免税	small business exemption	franchise en base (art. 293 B CGI)	kleine ondernemersregeling (KOR)	Kleinunternehmerregelung	exención para pequeñas empresas	väikeettevõtja maksuvabastus
登记义务	registration obligation	obligation d'immatriculation	registratieplicht	Registrierungspflicht	obligación de inscripción	registreerimiskohustus
营业额	turnover	chiffre d'affaires	omzet	Umsatz	volumen de negocios	käive
非设立地纳税人	taxable person not established in the Member State concerned	assujetti non établi	niet-vestigde ondernemer	nicht ansässiger Unternehmer	empresario no establecido	välisriigis registreerimata maksukohustuslane

公式 / Formulas

qualifies = (national_turnover <= national_threshold) and (eu_turnover <= 100000)
小企业免税双重检验：合格 = (本国营业额 ≤ 国家门槛) 且 (欧盟合计营业额 ≤ €100,000)
Small business exemption double test: qualifies = (domestic turnover <= national threshold) AND (EU-wide turnover <= EUR 100,000)
德国营业额 €24,000（门槛 €25,000）+ 欧盟合计 €88,000 → 两项测试均通过，仍可作 Kleinunternehmer
vat_id = country_prefix + digits + suffix
增值税识别号 = 国别代码 + 数字（+ 营业场所后缀）
VAT number = country prefix + digits (+ establishment suffix)
NL + 9 位数字 + B + 2 位后缀；BE + 10 位数字；EE + 9 位数字
eori_count = len(member_states_with_customs_declarations)
EORI 号码数量 = 需要报关的成员国数量
number of EORI numbers = number of Member States in which declarations are lodged
在德、荷、比、西四国报关 → 4 个 EORI
annual_cost = representative_fee * 12 + filings_per_year * filing_fee
非居民年度合规成本 = 代表年费 × 12 + 申报次数 × 每次申报费
annual compliance cost for a non-established supplier = representative fee x 12 + filings x fee per filing
年费 €3,600 + 4 次申报 × €900 = €7,200
net_vat = (turnover - purchases) * rate
自愿登记后的净增值税 = 营业额 × 税率 − 采购额 × 税率
net VAT after voluntary registration = turnover x rate - purchases x rate
营业额 €18,000、采购 €10,000、税率 21% → 净增值税 €1,680

高频陷阱 / Pitfalls

免税只免除登记与申报义务，并不改变供应的应税性质；免税企业开出的发票也不能当作普通含税发票使用。
The exemption removes the registration and filing duty only; it does not change the taxable character of the supply, and an exempt business cannot issue an ordinary VAT invoice.
固定营业场所不是「第二个营业地点」：它必须是设立地以外的营业场所，并且具备针对特定供应的足够人力与技术资源；纯仓储点通常不构成。
A fixed establishment is not 'a second place of business': it must be an establishment other than the place of establishment with sufficient human and technical resources for a specific supply, so a pure storage point normally does not qualify.
在当地指定财政代表并不会使外国企业成为当地的设立地（Art 10），也不会自动产生当地的固定营业场所。
Appointing a fiscal representative does not make the foreign business established in that State (Article 10), and does not automatically create a fixed establishment there.
EORI 是海关识别码，不能代替增值税识别号；比利时与荷兰要求每一成员国一个 EORI，并不存在一个欧盟通用号码。
The EORI is a customs identifier and cannot replace a VAT number; Belgium and the Netherlands require one EORI per Member State and no EU-wide number exists.
各国门槛不可互换：荷兰 KOR 为 €20,000，德国 §24 UStG 为上一年 €25,000 且当年 €100,000，法国用 franchise en base（€37,500/€85,000），西班牙根本没有免税门槛。
Thresholds are not interchangeable: the Dutch KOR is EUR 20,000, German Section 24 UStG is EUR 25,000 in the prior year and EUR 100,000 in the current year, France uses the franchise en base (EUR 37,500 / EUR 85,000), and Spain has no exemption threshold at all.
欧盟 €100,000 的整体上限适用于非居民：外国企业合计营业额超过后，不能在成员国享受小企业免税。
The EU-wide EUR 100,000 ceiling applies to non-established businesses: once total turnover passes it, the small business exemption is no longer available in that Member State.
Art 9 明确「目的、结果或地位」与判断无关，因此不能以非营利或社团性质否认纳税人身份。
Article 9 states that purpose, result and status are irrelevant, so a non-profit or association status can never be used to deny taxable person status.

各国要点 / Country notes

BE

小企业（franchise）门槛为每个日历年度 €25,000，年中开业者按天折算（SPF Finances）。非居民自 2019 年 1 月 1 日起向比利时客户作 B2B 应税供应必须登记，并指定本地非居民增值税代表，无营业额门槛。增值税号为 BE + 10 位数字，首位为 0（旧号段）或 1（新号段）。EORI 按成员国申请，在荷兰与比利时报关各需一个。

The small business (franchise) threshold is EUR 25,000 per calendar year, pro-rated by days when activity starts mid-year (SPF Finances). Since 1 January 2019 a non-resident making B2B taxable supplies in Belgium must register and appoint a local non-resident VAT representative, with no turnover threshold. The VAT number is BE plus 10 digits, starting 0 on the legacy range or 1 on the newer one. EORIs are per Member State, so one is needed for Dutch as well as Belgian declarations.

NL

KOR（kleine ondernemersregeling）为自愿制度，营业额上限为每日历年度 €20,000，须在开业前申请；自 2025 年起可按季度退出且无最短参加期。荷兰增值税号格式为 NL + 9 位数字 + B + 2 位后缀。非居民在荷兰储存货物时须指定财政代表。推迟缴纳增值税（art 19a Wet OB）对非居民强制、对设有常设机构者自愿。荷兰无 6% 税率。

The KOR is voluntary, capped at EUR 20,000 of turnover per calendar year and must be applied for before starting; since 2025 it can be withdrawn on a quarterly basis with no minimum period. The Dutch VAT number is NL plus 9 digits plus B plus a 2-digit suffix. A non-resident storing goods in the Netherlands must appoint a fiscal representative. Postponed VAT accounting (Article 19a Wet OB) is compulsory for non-established businesses and voluntary for those with an establishment. The Netherlands has no 6% rate.

FR

法国不适用欧盟 Art 23 式小企业免税，而以 franchise en base 管理小规模纳税人：自 2025 年 1 月 1 日起，服务业 €37,500、货物销售 €85,000（提高后为 €39,100 / €101,000）。低于门槛者须在发票注明 'TVA non applicable, art. 293 B du CGI'。增值税号为 FR + 2 字符密钥 + 9 位 SIREN。进口增值税适用自动清算（autoliquidation，Art 283-2 CGI）。VERIFY：非居民财政代表的强制情形。

France does not apply the EU-style Article 23 exemption; small traders are handled through the franchise en base: since 1 January 2025 EUR 37,500 for services and EUR 85,000 for goods sold (EUR 39,100 / EUR 101,000 enhanced). A business below the threshold must state 'TVA non applicable, art. 293 B du CGI' on its invoices. The VAT number is FR plus a 2-character key plus a 9-digit SIREN. Import VAT is settled by autoliquidation (Article 283-2 CGI). VERIFY: when a fiscal representative is compulsory for a non-resident.

DE

Kleinunternehmerregelung（§24 UStG）的门槛为上一年营业额不超过 €25,000 且当年不超过 €100,000；自 2025 年起 Kleinunternehmer 不得再选择 Vorsteuer-Optierung（跨境反向征税）。增值税号为 9 位数字加 DE 前缀，也可用税号替代。反向征税见 §13a UStG，进口增值税退还见 §9 与 §10 UStG。

The Kleinunternehmerregelung (Section 24 UStG) applies where turnover is up to EUR 25,000 in the prior year and up to EUR 100,000 in the current year; since 2025 a Kleinunternehmer can no longer opt for the reverse charge treatment on cross-border supplies. The VAT number is 9 digits with the DE prefix, and a tax number may be used instead. Reverse charge is in Section 13a UStG, and import VAT refund is in Sections 9 and 10 UStG.

ES

西班牙没有小企业增值税免税门槛（Agencia Tributaria 明确说明）；小零售商适用等值附加税（recargo de equivalencia）：供应商按 21% 课税时另加收 5.2% 等值附加税，零售商不加进项税抵扣而向消费者收取等值附加税。增值税号即 NIF/IVA；欧盟内业务在 Modelo 349 申报。自 2026 年起 B2B 发票须载明买卖双方的 NIF/IVA 号码。

Spain has no small business VAT exemption threshold (the Agencia Tributaria says so explicitly); small retailers use the recargo de equivalencia, where a supplier charging 21% adds a 5.2% equivalence surcharge that the retailer passes on to the consumer without deducting input VAT. The VAT number is the NIF/IVA, and intra-EU business goes on Modelo 349. From 2026 the NIF/IVA of both parties must appear on B2B invoices.

EE

爱沙尼亚沿用欧盟 €10,000 的小企业免税基准，未提高国家门槛；作为自然人若在欧盟内采购货物累计超过 €10,000/年，须登记为有限增值税纳税人（piiratud käibemaksukohustuslane），§19¹(3) 款项的年度营业额超过 €40,000 时成为增值税纳税人。增值税号为 EE + 9 位数字，须载明于发票（käibemaksukohustuslase registreerimise number）。标准税率自 2025 年 7 月 1 日起为 24%，不得再引用 22%。VERIFY：EORI 申请条件与进口增值税递延是否适用。

Estonia keeps the EU baseline of EUR 10,000 and has not raised the national threshold; a natural person who acquires goods from other Member States above EUR 10,000 a year must register as a limited VAT taxable person (piiratud käibemaksukohustuslane), and becomes a VAT taxable person where turnover from transactions under Section 19(1)(3) exceeds EUR 40,000 a year. The VAT number is EE plus 9 digits and must appear on invoices (the käibemaksukohustuslase registreerimise number). The standard rate has been 24% since 1 July 2025 and the old 22% must no longer be quoted. VERIFY: EORI access conditions and whether deferred import VAT is available.

纳税主体、登记与识别

Taxable Persons, Registration and Identification