纳税时间：Art 22 的三个时点
Art 22 决定增值税在哪个申报期产生，它不决定开票日，也不决定申报截止日。三条规则必须分开记：
| 情形 | 纳税义务发生时点 | 归属申报期 |
|---|---|---|
| 供应货物 | 供应发生月的次月 15 日 | 次月所属期 |
| 提供服务 | 收款或服务完成，孰早 | 较早时点所在期 |
| 欧盟内取得货物 | 目的成员国增值税成为应纳税之月 | 目的国对应期 |
货物：2026 年 11 月 20 日交付，增值税在 2026 年 12 月 15 日成为应纳税，计入 12 月期申报（比利时于 2027 年 1 月 20 日前提交）。
服务：「收款」包括预付款。因此顾问 2026 年 10 月 1 日完成服务、10 月 20 日才收到款，纳税义务在 10 月 1 日即已发生，计入 10 月期；「完成」指服务全部完成之日，而不是分批交付或最后收款之日。
取得货物：反向征税在目的国产生，所以目的国的纳税时间规则决定它落入哪一期。
一个高频陷阱：把「次月 15 日」当成申报截止日。申报截止日是另一套规则（比利时 20 日、爱沙尼亚 20 日、西班牙 20 日/30 日、德国预缴制）。
考题常见问法：给出交付日、开票日与收款日，要求判断该笔供应落在哪一期申报。
Time of charge: the three clocks in Article 22
Article 22 decides which return period carries the VAT. It does not fix the invoice date and it does not fix the filing deadline. Three rules must be learned apart:
| Situation | When the VAT becomes chargeable | Return period |
|---|---|---|
| Supply of goods | The 15th day of the month following the month of the supply | The following month |
| Supply of services | Payment or completion, whichever is the earlier | The period of the earlier event |
| Intra-EU acquisition of goods | The month in which the VAT becomes chargeable in the destination Member State | The destination State period |
Goods. Delivery on 20 November 2026 means the VAT becomes chargeable on 15 December 2026 and is reported in the December return, filed in Belgium by 20 January 2027.
Services. 'Payment' includes an advance. A consultant who completes work on 1 October 2026 but is paid on 20 October has already triggered the tax on 1 October, so the supply sits in the October return. 'Completion' is the date the service is finished, not the date of the last instalment or the final payment.
Acquisitions. The reverse charge arises in the destination Member State, so the destination's timing rules determine the period.
One trap recurs: treating 'the 15th of the following month' as the filing deadline. Deadlines are a separate set of rules (Belgium and Estonia the 20th, Spain the 20th with a 30th in months 1, 4, 7 and 10, Germany a prepayment system).
What the examiner asks: you are given a delivery date, an invoice date and a payment date, and must place the supply in the right return.
欧盟内取得的 10 日 / 15 日规则
欧盟内取得货物（Art 20-22）在目的国反向征税，其纳税时间同样落在次月的 10 日或 15 日：
- 15 日规则：纳税人前 12 个月内供应货物所含增值税合计超过 €10,000 时适用；
- 10 日规则：前 12 个月合计不超过 €10,000 的小型供应商适用。
VERIFY：本参考卡只记录了「次月 15 日」这一条腿，€10,000 的门槛与小供应商的 10 日规则须以《增值税指令》Art 22 现行文本核对后使用。
为什么重要：小供应商的取得在次月 10 日才成为应纳税，落在次月期的末尾；大供应商在次月 15 日成为应纳税，落在次月期中段。如果把两者倒置，申报期的归属就会错一个月，进而影响进项税抵扣与增值税退税申请的期间。
目的国规则优先。 取得货物在荷兰发生，就用荷兰的规则；供应商在哪个国家、货物从哪里发出，都不影响这一点。反向征税由取得方（买方）自行申报，供应商在发货国开反向征税发票。
考题常见问法：给出取得日期、买方规模（前 12 个月货物供应增值税是否超过 €10,000）与目的国，要求确定申报期与增值税金额。
The 10th and 15th day rules for intra-EU acquisitions
An intra-EU acquisition of goods (Articles 20 to 22) is reverse charged in the destination Member State, and its timing falls on the 10th or the 15th of the following month:
- the 15th day rule applies where the total VAT charged on the taxable person's supplies of goods in the preceding 12 months exceeds EUR 10,000;
- the 10th day rule applies to small suppliers whose preceding 12-month total does not exceed EUR 10,000.
VERIFY: the reference card records only the '15th day' limb. The EUR 10,000 threshold and the 10th day rule for small suppliers must be checked against the current text of Article 22 before being relied on.
Why it matters: for a small supplier the acquisition becomes chargeable on the 10th of the following month, at the very end of that return period; for a larger supplier it becomes chargeable on the 15th, in the middle of the period. Reversing the two shifts the return by a month, and with it the period in which input VAT may be deducted and refunds claimed.
The destination rules prevail. If the acquisition takes place in the Netherlands, Dutch rules apply, whatever the supplier's country and wherever the goods were dispatched from. The reverse charge is self-assessed by the recipient (the buyer), and the supplier issues a reverse charge invoice in the country of dispatch.
What the examiner asks: you are given the acquisition date, the size of the buyer (whether its 12-month goods VAT exceeds EUR 10,000) and the destination, and must fix both the return period and the VAT amount.
跨期供应的比例分配与现金记账制
一张发票覆盖多个申报期时，税额必须按天数比例分配，不能整张归入某一期。 例：一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日（92 天），不含税 €36,000，税率 21%，则总税额 €7,560，11 月确认 30/92 = €2,465.22，12 月确认 31/92 = €2,547.39，2027 年 1 月再确认 31/92 = €2,547.39。分配基准是天数；当同一张发票还涉及不同税率时，则须同时按价值分配。
现金记账制（按收款申报）改变的是「哪一期申报」，不是「应税时间点」：
| 国家 | 制度 | 效果 |
|---|---|---|
| BE | 现金记账制（WBTZ 第 23 条，Art 23） | 增值税在实际收到款项时申报；另有 Art 23bis/23ter 的定额税率制度（VERIFY：适用比例） |
| NL | 推迟缴纳增值税（uitgestelde btw-aangifte，Art 19a Wet OB） | 非居民强制、常设机构自愿；增值税在收到付款时申报 |
| DE | §9 UStG 的 EUSt-Vergütung（进口增值税退还） | 与发票时点无关，属进口环节 |
| FR | 自动清算（autoliquidation，Art 283-2 CGI）+ 延期申报 | 进口增值税在进口申报时清算 |
例：比利时供应商 2026 年 7 月开出发票（不含税 €5,000，增值税 €1,050），客户 2026 年 9 月 12 日付款。适用现金记账制时，€1,050 计入 9 月期，而不是 7 月期。
考题常见问法：给出发票日期与付款日期，要求确定增值税落在哪一期，并说明该制度是否改变法定纳税时间。
Pro-rata allocation across periods and cash accounting
Where one invoice covers more than one return period, the VAT must be allocated pro rata by days. It cannot be booked entirely into one period. Example: an invoice covering 1 November 2026 to 31 January 2027 (92 days) for EUR 36,000 excluding VAT at 21% carries total VAT of EUR 7,560. November takes 30/92, which is EUR 2,465.22; December takes 31/92, which is EUR 2,547.39; and January 2027 takes the remaining 31/92, also EUR 2,547.39. The allocation basis is days. Where the same invoice also contains supplies at different rates, a second allocation by value is needed.
Cash accounting changes the return in which the tax is reported; it does not change the moment the tax becomes chargeable.
| Country | Scheme | Effect |
|---|---|---|
| BE | Cash accounting (Article 23 WBTZ), with the flat-rate schemes in Articles 23bis and 23ter (VERIFY: the applicable percentages) | VAT is reported when the payment is actually received |
| NL | Postponed VAT accounting (Article 19a Wet OB) | Compulsory for non-established businesses, voluntary for those with an establishment; VAT is reported on receipt of payment |
| DE | EUSt-Vergütung under Section 9 UStG | Import VAT refund; unrelated to the invoice date |
| FR | Autoliquidation (Article 283-2 CGI) plus the deferred declaration | Import VAT is settled at the import declaration |
Example: a Belgian supplier issues an invoice in July 2026 (EUR 5,000 excluding VAT, VAT EUR 1,050) and the customer pays on 12 September 2026. Under cash accounting the EUR 1,050 is reported in the September return, not in July.
What the examiner asks: you are given an invoice date and a payment date, and must fix the return period, then explain whether the scheme changed the statutory moment of charge.
定额税率制度与「免税」的区别
零售业常见的第三类制度是定额（统一）税率：按营业额的一个固定税率计算税额，同时不得抵扣进项税。它既不是「免税」，也不是「按实计征」。
| 国家 | 制度 | 性质 |
|---|---|---|
| FR | 定额贡献（contribution forfaitaire） | 适用条件与固定税率由国内法规定（VERIFY：具体税率与营业额门槛）；按营业额计税且不抵扣进项 |
| ES | 等值附加税（recargo de equivalencia） | 一般税率商品为 5.2%；零售商不加进项税抵扣，向消费者收取等值附加税，且不提交 Modelo 303 |
| BE | Art 23bis / 23ter WBTZ | 定额税率制度（VERIFY：适用行业与比例） |
| DE | §24 UStG | 是 Kleinunternehmer 免税，不是定额税率制度；§13a UStG 是反向征税条款 |
西班牙的等值附加税最值得会算：零售商以不含税 €1,000 购入 21% 税率商品，供应商加收 5.2% 等值附加税（€52）。零售商以不含税 €1,000 售出时，自己的销项税基为 €1,000 + €52 = €1,052，销项增值税 = €220.92，再加收等值附加税 €52，客户应付 €1,272.92。机制是把不可抵扣的进项税转嫁给最终消费者。
三条区分：免税＝不产生应税供应（发票不能列增值税）；定额税率＝仍产生应税供应，只是按固定比例计税且不能抵扣；推迟缴纳＝应税时点不变，只是把申报推到收款或特定程序。
考题常见问法：给出西班牙零售商的采购与销售金额，计算客户应付总额并说明其为何不能申报进项税。
Flat-rate schemes and how they differ from exemptions
A third regime common in retail is the flat-rate (fixed percentage) scheme: VAT is computed at a fixed percentage of turnover and input VAT may not be deducted. It is neither an exemption nor a charge on actual value.
| Country | Scheme | Nature |
|---|---|---|
| FR | Contribution forfaitaire | Conditions and the fixed rate are set by national law (VERIFY: the rate and the turnover ceiling); tax on turnover with no input deduction |
| ES | Recargo de equivalencia | 5.2% on standard-rated goods; the retailer deducts no input VAT, passes the surcharge to the consumer and does not file Modelo 303 |
| BE | Articles 23bis and 23ter WBTZ | Flat-rate schemes (VERIFY: the sectors covered and the percentages) |
| DE | Section 24 UStG | The Kleinunternehmer exemption, not a flat-rate scheme; Section 13a UStG is the reverse charge provision |
The Spanish surcharge is the one worth mastering. A retailer buys standard-rated goods at EUR 1,000 excluding VAT and the supplier adds a 5.2% equivalence surcharge of EUR 52. On resale for EUR 1,000 excluding VAT the retailer's own output base is EUR 1,000 + EUR 52 = EUR 1,052, output VAT is EUR 220.92, and with the EUR 52 surcharge passed on the consumer pays EUR 1,272.92. The mechanism shifts the non-deductible input VAT onto the final consumer.
Three distinctions to keep straight. An exemption means no taxable supply arises, so no VAT may be shown on the invoice. A flat-rate scheme still produces a taxable supply, simply taxed at a fixed proportion with no deduction. Postponed accounting leaves the moment of charge unchanged and only moves the reporting into the payment or into a specific procedure.
What the examiner asks: you are given a Spanish retailer's purchases and sales and must compute the consumer's total, then explain why the retailer cannot deduct input VAT.
计税价格：Art 90 与 Art 78-80 的运费规则
Art 90：计税基础是不含增值税的价格，加上卖方就货物或服务向客户收取的一切其他款项。因此下列项目都要计入：卖方收取的运输费、保险费、包装费、安装费、工本费，以及预付款（预付款是价款的组成部分，不重复计）。
例：设备不含税价 €8,000 + 运输 €400 + 安装 €300 + 包装 €100 + 保险 €150 = €8,950，21% 下税额 €1,879.50；客户已付的 €2,000 订金属于价款的一部分，不再另计。
Art 78-80 是运费规则，必须分清两条边界：
| 运费段 | 供应的增值税计税基础 | 进口增值税计税基础 |
|---|---|---|
| 至欧盟关境入口的运输与保险 | 不计入（Art 79，发票上须单独列明） | 计入（它属于关税完税价格） |
| 自欧盟关境入口之后的运输与保险 | 计入（Art 80） | 不计入（属进口后的境内费用） |
例：德国公司自土耳其进口并承担运输，发票分列货价 €40,000、至欧盟边境的运输与保险 €2,500、自边境至汉堡的运输 €1,000。供应的增值税计税基础 = €40,000 + €1,000 = €41,000，19% 下税额 €7,790；而进口时，€2,500 进入关税完税价格，从而进入进口增值税基础。
进口增值税（Art 76）：计税基础 = 关税完税价格 + 关税 + 进口时应缴的其他税费与规费。例：完税价格（含到港运费）€60,000 + 关税 €3,000 + 其他税费 €500 = €63,500，21% 下 €13,335。
考题常见问法：给出「货价 + 分段运费 + 关税」，问供应的增值税基础与进口增值税基础各是多少。
The taxable amount: Article 90 and the freight rules of Articles 78-80
Article 90: the taxable amount is the price excluding VAT plus all other amounts charged by the supplier. Transport, insurance, packing, installation and any part-payment are therefore inside the base. An advance payment is part of the price, not counted twice.
Example: equipment at EUR 8,000 excluding VAT plus EUR 400 transport, EUR 300 installation, EUR 100 packing and EUR 150 insurance gives a base of EUR 8,950 and VAT of EUR 1,879.50 at 21%. The EUR 2,000 deposit is part of the price, not added again.
Articles 78 to 80 are the freight rules; one boundary matters most:
| Leg of the freight | VAT base of the supply | Import VAT base |
|---|---|---|
| Transport and insurance to the point of entry into the customs territory of the Union | Excluded (Article 79, if separately stated) | Included, as part of the customs value |
| Transport and insurance beyond that point | Included (Article 80) | Not included; a domestic cost after import |
Example: a German company imports from Turkey and bears the carriage. The invoice separately states goods of EUR 40,000, transport and insurance to the EU border of EUR 2,500 and transport from the border to Hamburg of EUR 1,000. The VAT base is EUR 40,000 + EUR 1,000 = EUR 41,000, giving EUR 7,790 at 19%. At import the EUR 2,500 enters the customs value and so the import VAT base.
Import VAT (Art 76): the taxable amount is the customs value plus customs duty plus all other taxes and charges due on import. Example: customs value including freight of EUR 60,000 + duty of EUR 3,000 + other charges of EUR 500 = EUR 63,500, giving EUR 13,335 at 21%. Freight to the EU border already sits inside the customs value, so it enters the base rather than being deducted; inland transport after the border is not a charge due at import.
What the examiner asks: you are given a goods price, split freight legs and a duty, and must produce both the supply's VAT base and the import VAT base.
含税与不含税定价：Art 96-98 与 Art 99-104
Art 96-98：发票原则上必须分开列示不含税金额、适用税率与税额；含税总额只在 Art 99 允许的情形下并入一个金额（例如不知买方身份时，或金额极小等）。
Art 99-104 规定了「价格包含增值税」时的倒算方法：
| 目标 | 公式 | 例（含税 €1,190，19%） |
|---|---|---|
| 不含税金额 | 总额 ÷ (1 + 税率) | €1,000.00 |
| 税额 | 总额 − 不含税金额 | €190.00 |
实务要点：若发票只写「合计 €1,190」，买方无法自行确定税额，进项抵扣与退税申请都会有问题；倒算必须用发票载明的税率，且 Art 99 下的税额被视为已由买方负担。
混合发票（一张发票含多个税率）必须按税率分别列示：例如荷兰的餐饮 €120（9%）与啤酒 €30（21%），税额分别为 €10.80 与 €6.30，合计 €17.10，总额 €167.10。爱沙尼亚的住宿 €400（13%）、餐饮 €200（24%）、图书 €100（9%）同理：税额 €52、€48、€9，合计 €109，总额 €809。把多个税率合成一栏，等于剥夺买方的抵扣权。
跨期 + 跨税率的发票要先按天数分摊金额，再按税率分摊税额，两步都必须留痕。
考题常见问法：给出一个含税价要求倒算税额，或给出一张多税率发票要求分列税额。
Gross and net pricing: Articles 96-98 and Articles 99-104
Articles 96 to 98: an invoice must in principle show the amount excluding VAT, the applicable rate and the VAT separately. A single gross amount is permitted only in the circumstances of Article 99, such as where the identity of the purchaser is not known or the amount is very small.
Articles 99 to 104 set out how to work backwards when the price includes VAT:
| Target | Formula | Example (gross EUR 1,190 at 19%) |
|---|---|---|
| Amount excluding VAT | gross / (1 + rate) | EUR 1,000.00 |
| VAT | gross minus the net amount | EUR 190.00 |
The practical point: if the invoice simply says 'total EUR 1,190', the buyer cannot determine the tax and both the deduction and any refund claim are put at risk. The rate used for the reversal must be the rate stated on the invoice, and under Article 99 the tax is treated as borne by the purchaser.
A mixed invoice covering several rates must list them separately. In the Netherlands, catering of EUR 120 at 9% and beer of EUR 30 at 21% give EUR 10.80 and EUR 6.30, EUR 17.10 in total and EUR 167.10 gross. In Estonia, accommodation of EUR 400 at 13%, catering of EUR 200 at 24% and books of EUR 100 at 9% give EUR 52, EUR 48 and EUR 9, EUR 109 in total and EUR 809 gross. Collapsing the rates into a single line strips the buyer of the deduction.
An invoice that is both across periods and across rates requires a two-step exercise: allocate the amounts by days first, then allocate the VAT by rate, and document both.
What the examiner asks: you are given a gross price and must extract the tax, or you are given a multi-rate invoice and must split the VAT.
发票：Art 226 必备内容与六国本地规则
Art 226 要求发票至少载明：买卖双方的姓名地址，跨境 B2B 下双方的增值税识别号，开票日期，发票编号，货物或服务的说明、税率与税额，总额，以及付款信息。多个税率必须分别列示。
| 国家 | 本地规则 |
|---|---|
| BE | 发票最迟在供应次月 15 日前开具（VERIFY：WBTZ）；2026 年 1 月 1 日起 B2B 发票须为经 Peppol 传输的结构化电子发票（BIS / EN 16931） |
| NL | 未登记的外国供应商须标注反向征税文字；简化发票限 ≤ €50 且不得供抵扣 |
| FR | 简化发票 ≤ €150 HT（Art 242 nonies A 附则 II）；低于 franchise en base 者注明 'TVA non applicable, art. 293 B du CGI' |
| DE | §14 UStG 必备内容含 USt-IdNr；小额发票可简化至 €250 含税（§33 UStDV）；反向征税发票标注 Reverse-Charge-Verfahren 且不列税额 |
| ES | 发票须载明双方 NIF/IVA 与 IRPF 扣缴（15%，前三年 7%）；factura simplificada ≤ €400 且不用于欧盟内货物供应 |
| EE | 发票须载明 käibemaksukohustuslase registreerimise number（EE + 9 位）；标准税率 24%；按月申报 |
简化发票与小额例外：Art 229 允许对不超过 €100（欧盟内）或 €50（欧盟外）的金额开具简化发票；Art 170 允许非居民对 ≤ €50,000 的金额用简化发票；Art 169(3)/(4) 为小企业与小额金额留出减损空间。方向要记牢：简化发票仍是应税供应的证明，而没有发票通常意味着没有抵扣权。
贷项通知单与发票更正：更正不是改发票，而是另行出具贷项通知单（avoir / creditnota / Gutschrift / factura rectificativa / kreditarve），注明「贷项通知单」并引用原发票编号与日期；仅在申报中调减税额不构成更正，买方也须调减进项税。
考题常见问法：给出一张缺项发票，问买方能否抵扣、卖方须补什么。
Invoices: the Article 226 particulars and the six national rules
Article 226 requires at least: the names and addresses of supplier and customer, both VAT numbers on a cross-border B2B supply, the date, a sequential number, a description of the goods or services with the rate and the tax, the total, and payment details. Several rates must be listed separately.
| Country | National rule |
|---|---|
| BE | Issued by the 15th of the month following the supply (VERIFY: the WBTZ provision); from 1 January 2026 B2B invoices must be structured e-invoices over Peppol (EN 16931) |
| NL | Reverse charge wording on an unregistered foreign supplier's invoice; simplified invoices limited to EUR 50, no deduction |
| FR | Simplified invoice up to EUR 150 excluding VAT (Art 242 nonies A); below the franchise en base: 'TVA non applicable, art. 293 B du CGI' |
| DE | Section 14 UStG particulars include the USt-IdNr; small invoices to EUR 250 gross (§33 UStDV); reverse charge invoices marked, showing no VAT |
| ES | Both NIF/IVA numbers and the IRPF retention (15%, 7% in the first three years); factura simplificada up to EUR 400, not for intra-EU goods |
| EE | The käibemaksukohustuslase registreerimise number (EE plus 9 digits); standard rate 24%; monthly returns |
Simplified invoices and small-amount derogations. Article 229 allows a simplified invoice up to EUR 100 inside the EU or EUR 50 outside it; Article 170 lets a non-established supplier use one up to EUR 50,000; Articles 169(3) and (4) leave room for national derogations. Keep the direction straight: a simplified invoice still evidences a taxable supply, while no invoice means no deduction.
Credit notes and corrections. An invoice is not rewritten: a separate credit note (avoir, creditnota, Gutschrift, factura rectificativa, kreditarve) is issued, marked as such and referencing the original invoice. Adjusting the tax in the return alone does not correct the invoice; the buyer must reduce the corresponding input VAT.
What the examiner asks: you are given an incomplete invoice and must say whether the buyer can deduct and what the seller must issue.
核心术语 / Key terms
| 中文 | English | FR | NL | DE | ES | ET |
|---|---|---|---|---|---|---|
| 纳税时间 | time of charge | moment de la taxation | tijdstip van belastingheffing | Zeitpunkt der Steuerbarkeit | momento de devengo | maksustamistiku hetke |
| 纳税义务发生 | chargeable event | fait générateur | vervallingstijdstip | Fälligkeitszeitpunkt | hecho generador | tekke |
| 计税基础 | taxable amount | base taxable | belastinggrondslag | Bemessungsgrundlage | base imponible | maksustamisbaas |
| 不含税金额 | amount excluding VAT | montant hors taxes | nettobedrag | Nettopreis | importe sin IVA | netokäik |
| 含税金额 | amount including VAT | montant toutes taxes comprises | bedrag inclusief btw | Bruttobetrag | importe con IVA | käibemaksuga summa |
| 比例分配 | pro-rata allocation | prorata | pro rata | Pro-rata-Verteilung | prorrata | proportsioon |
| 现金记账制 | cash accounting | comptabilité de caisse | kasboeking | Ist-Bewertung | contabilidad de caja | kassipõhine arvestus |
| 推迟缴纳增值税 | postponed VAT accounting | liquidation différée | uitgestelde btw-aangifte | verlegte Umsatzsteuer | IVA diferido | edasil makstud käibemaks |
| 定额税率 | flat rate | taux forfaitaire | forfaitair tarief | Pauschalsatz | tipo fijo | fikseeritud määr |
| 发票 | invoice | facture | factuur | Rechnung | factura | arve |
| 简化发票 | simplified invoice | facture simplifiée | vereenvoudigde factuur | vereinfachte Rechnung | factura simplificada | lihtsustatud arve |
| 贷项通知单 | credit note | avoir | creditnota | Gutschrift | factura rectificativa | kreditarve |
| 预付款（部分付款） | part-payment or advance | paiement d'acompte | voorschot | Vorauszahlung | pago a cuenta | ettemakse |
公式 / Formulas
vat_allocated = vat_total * (days_in_period / days_in_total)
跨期分配：本期税额 = 总税额 × (本期天数 ÷ 覆盖总天数)
allocation across periods: VAT for the period = total VAT x (days in the period / total days covered)
总额 €7,560 覆盖 92 天，11 月 30 天 → €7,560 × 30/92 = €2,465.22gross = net * (1 + rate)
由不含税价算含税价：含税价 = 不含税价 × (1 + 税率)
from a net price to a gross price: gross = net x (1 + rate)
不含税 €8,000 × 1.21 = 含税 €9,680（增值税 €1,680）net = gross / (1 + rate); vat = gross - net
由含税价倒算：不含税金额 = 含税总额 ÷ (1 + 税率)；税额 = 含税总额 − 不含税金额
from a gross price: net = gross / (1 + rate); VAT = gross - net
€1,190 ÷ 1.19 = €1,000.00；税额 €1,190 − €1,000.00 = €190.00base_allocated = base_total * (value_in_part / value_total)
混合发票分摊：分摊金额 = 总额 × (该部分价值 ÷ 全部价值)
mixed invoice allocation: allocated amount = total x (value of that part / total value)
€700 中住宿 €400 → €400/700；餐饮 €200 → €200/700；图书 €100 → €100/700import_base = customs_value + customs_duty + charges_due_at_import
进口增值税计税基础 = 关税完税价格 + 关税 + 进口时应缴的其他税费与规费
import VAT base = customs value + customs duty + all other taxes and charges due at import
€60,000 + €3,000 + €500 = €63,500，21% 下税额 €13,335
高频陷阱 / Pitfalls
- Art 22 的「次月 15 日」是纳税义务发生的时点，不是申报截止日，也不是发票开具期限；三者各用各的规则。
The '15th of the following month' in Article 22 is the moment the tax becomes chargeable; it is neither the filing deadline nor the invoice deadline, and each has its own rule. - 服务是「收款或完成，孰早」：预付款可能早于完成而提前触发纳税义务。
For services it is payment or completion, whichever is earlier: an advance payment can trigger the tax before the service is finished. - 运到欧盟边境的运费不计入供应的增值税计税基础（Art 79），但它属于关税完税价格，因而进入进口增值税基础；过了边境的运费恰好相反（Art 80 计入供应基础）。
Transport to the EU border is excluded from the VAT base of the supply (Article 79) but forms part of the customs value and therefore the import VAT base; beyond the border the position reverses (Article 80 includes it in the supply base). - 一张发票跨期必须按天数比例分配，不能整张归入某一期；跨税率还要再按价值分摊一次。
An invoice spanning several periods must be allocated by days, not booked entirely into one period; where rates differ, a second allocation by value is needed. - 简化发票仍然证明一项应税供应；没有发票通常意味着没有进项抵扣权——两者的方向正好相反。
A simplified invoice still evidences a taxable supply, while the absence of an invoice usually means no right to deduct input VAT - the two directions are opposite. - 一张发票含多个税率时必须分行列示；合并成一栏等于剥夺买方的进项抵扣权。
An invoice containing several rates must show them on separate lines; merging them into one line strips the buyer of the input VAT deduction. - 发票缺项或税号错误时，买方不得抵扣并须自行按 Art 179 申报；仅在申报中调减税额不能更正发票，须出具贷项通知单并引用原发票。
Where the invoice is defective or the number is wrong, the buyer cannot deduct and must self-assess under Article 179; adjusting the tax in the return does not correct the invoice - a credit note referencing the original is required.
各国要点 / Country notes
BE
发票最迟须在供应发生次月的 15 日前开具（VERIFY：WBTZ 对应条文与例外）。自 2026 年 1 月 1 日起，比利时境内 B2B 发票必须是以 Peppol BIS / EN 16931 传输的结构化电子发票，纸质与单纯电子发票不再被接受（联邦政府 e-factoring 公告）。增值税申报按月于 20 日前提交，季度申报者适用于营业额不超过 €2.5 M 的企业，其后自 1 月起改为按月。现金记账制见 WBTZ 第 23 条，进口增值税在定期申报中处理。
An invoice must be issued no later than the 15th day of the month following the supply (VERIFY: the WBTZ provision and its exceptions). From 1 January 2026 a domestic B2B invoice in Belgium must be a structured electronic invoice transmitted as Peppol BIS / EN 16931, and paper or merely electronic invoices are no longer accepted (federal e-invoicing notice). VAT returns are monthly and filed by the 20th; quarterly filing applies to businesses with turnover of up to EUR 2.5 M, after which monthly filing starts in January. Cash accounting is in Article 23 WBTZ, and import VAT is dealt with in the periodic return.
NL
推迟缴纳增值税（uitgestelde btw-aangifte，Art 19a Wet OB）对非居民强制、对设有常设机构者自愿：增值税在收到付款时才申报，发票仍须按规定开具。未在荷兰登记的外国供应商须在发票上标注反向征税文字，并可使用不超过 €50 的简化发票，但该发票不得作为进项抵扣依据。申报为季度申报加年度申报（1 月至 12 月，4 月 1 日前），非居民按月申报。
Postponed VAT accounting (Article 19a Wet OB) is compulsory for non-established businesses and voluntary for those with an establishment: the VAT is reported when payment is received, and invoices must still be issued. A foreign supplier that is not registered in the Netherlands must state the reverse charge wording on the invoice and may use a simplified invoice up to EUR 50, which cannot support a deduction. Filing is a quarterly return plus an annual return (January to December, due 1 April), with monthly returns for non-established businesses.
FR
简化发票（facture simplifiée）适用于不超过 €150 不含税的金额，须载明 Art 242 nonies A 附则 II 所列的简化要件；低于 franchise en base 门槛者须注明 'TVA non applicable, art. 293 B du CGI'。进口增值税适用自动清算（autoliquidation，Art 283-2 CGI）与延期申报（DA）。申报为月度或季度 CA3 与年度 CA2。食品与餐饮常在同一张发票上分别列示 5,5% 与 10%（酒类 20%）。
A simplified invoice (facture simplifiée) may be used for amounts up to EUR 150 excluding VAT and carries the reduced particulars of Article 242 nonies A of Annex II; a business below the franchise en base threshold must state 'TVA non applicable, art. 293 B du CGI'. Import VAT is settled by autoliquidation (Article 283-2 CGI) with a deferred declaration (DA). Filing is a monthly or quarterly CA3 plus the annual CA2. Food and catering often appear on the same invoice at 5.5% and 10%, with alcohol at 20%.
DE
§14 UStG 规定发票必备内容：双方全称与地址、开票日期、连续编号、货物或服务的性质与范围、金额与适用税率、以及 USt-IdNr 或税号。小额发票可按 §33 UStDV 简化至 €250 含税。反向征税发票不列示增值税金额，而标注 'Reverse-Charge-Verfahren'。进口增值税退还见 §9 与 §10 UStG。申报为年度 UStVA 加上月度或季度预缴（Vorauszahlungen）。
Section 14 UStG sets the invoice particulars: full names and addresses of both parties, date of issue, sequential number, nature and scope of the goods or services, amounts with the applicable rate, and the USt-IdNr or tax number. Small invoices may be simplified to EUR 250 gross under Section 33 UStDV. A reverse charge invoice shows no VAT amount but is marked 'Reverse-Charge-Verfahren'. Import VAT refunds are governed by Sections 9 and 10 UStG. Filing is the annual UStVA plus monthly or quarterly prepayments (Vorauszahlungen).
ES
发票须载明卖方与买方的 NIF/IVA；从事专业活动的自由职业者发票还须注明 IRPF 扣缴，一般为 15%，开业前三年为 7%。factura simplificada 适用于不超过 €400 的金额，且不得用于欧盟内货物供应或其他特殊情形。欧盟内业务在 Modelo 349 申报，增值税按月提交 Modelo 303（20 日，1、4、7、10 月为 30 日），另提交年度 Modelo 390。加那利群岛适用 IGIC（一般 7%），休达与梅利利亚不适用增值税。
The invoice must carry the NIF/IVA of both seller and buyer; a freelancer in a professional activity must also show the IRPF retention, generally 15% and 7% in the first three years. A factura simplificada is available up to EUR 400 and may not be used for intra-EU supplies of goods or in other special cases. Intra-EU business goes on Modelo 349; VAT is filed monthly on Modelo 303 (by the 20th, by the 30th in months 1, 4, 7 and 10), plus the annual Modelo 390. The Canary Islands apply IGIC (7% general) and Ceuta and Melilla apply no VAT.
EE
发票须载明增值税登记号（käibemaksukohustuslase registreerimise number，EE + 9 位数字），未登记为增值税纳税人的主体不得在发票上列示税率。标准税率为 24%，自 2025 年 7 月 1 日起已永久化，不得再引用 22%。增值税申报按月，于次月 20 日前提交。作为有限增值税纳税人（piiratud käibemaksukohustuslane）时，只就欧盟内取得货物与特定进口服务自行计税。VERIFY：现金记账制的适用门槛与记录保存年限。
The invoice must carry the VAT registration number (käibemaksukohustuslase registreerimise number, EE plus 9 digits), and a person who is not a VAT taxable person may not show a rate on the invoice. The standard rate is 24%, made permanent from 1 July 2025, and 22% must no longer be quoted. Returns are monthly, filed by the 20th of the following month. As a limited VAT taxable person (piiratud käibemaksukohustuslane) the business self-assesses only on intra-EU acquisitions of goods and certain imported services. VERIFY: the cash accounting thresholds and the record-keeping period.
本章测验 / Chapter quiz — 20 multiple-choice questions
全部为四选一的选择题：选定后点「提交答案」立即判分并显示解析，答错自动进入错题本（保存在本机浏览器）。Every question is a four-option multiple choice: pick one, press Check for instant grading and the worked solution; wrong answers go to the wrong-answer book.
供应商于 2026 年 11 月 20 日交付了一批商品。根据 Art 22，该笔供应的增值税在何时成为应纳税，并计入哪一期申报？A supplier delivered goods on 20 November 2026. Under Article 22, when does the VAT on that supply become chargeable, and in which return is it reported?
一位顾问于 2026 年 10 月 1 日完成咨询服务，费用不含税 €5,000，适用 21% 税率，客户于 2026 年 10 月 20 日付款。该笔服务在什么时点成为应纳税，计入哪一期，应缴增值税是多少？A consultant completed a service on 1 October 2026 for EUR 5,000 excluding VAT at 21%, and the client paid on 20 October 2026. When does the supply become chargeable, in which return is it reported, and what VAT is due?
一家荷兰小型零售商 2026 年 3 月 18 日从德国取得一批货物。其前 12 个月内供应货物所含增值税未超过 €10,000。该笔欧盟内取得的增值税在何时成为应纳税？A small Dutch retailer made an intra-EU acquisition of goods from Germany on 18 March 2026, and the VAT charged on its supplies of goods in the preceding 12 months did not exceed EUR 10,000. When does the VAT on that acquisition become chargeable?
一张发票覆盖 2026 年 11 月 1 日至 2027 年 1 月 31 日的租赁服务（合计 92 天），不含税总额 €36,000，适用 21% 税率。按天数比例分配，11 月与 12 月应分别确认多少增值税？An invoice covers rental services from 1 November 2026 to 31 January 2027 (92 days in total) for EUR 36,000 excluding VAT at 21%. On a pro-rata allocation by days, what VAT is recognised in November and in December?
一台设备的不含税价 €8,000，卖方另行向客户收取运输费 €400、安装费 €300、包装费 €100 与保险费 €150。客户在交付前已支付订金 €2,000（另加 21% 增值税）。按 Art 90，该发票的增值税计税基础与税额是多少？Equipment is supplied for EUR 8,000 excluding VAT, and the supplier separately charges the customer EUR 400 transport, EUR 300 installation, EUR 100 packing and EUR 150 insurance. The customer paid a deposit of EUR 2,000 (plus 21% VAT) before delivery. Under Article 90, what is the taxable amount on the invoice and what is the VAT?
一家德国公司自土耳其进口商品并自行安排运输。发票分列：货价 €40,000、自土耳其至德国边境的运输与保险费 €2,500、自德国边境至汉堡仓库的运输费 €1,000，供应商按 19% 税率开票。该发票的增值税计税基础与税额是多少？A German company imports goods from Turkey and arranges the carriage itself. The invoice states separately: goods EUR 40,000, transport and insurance from Turkey to the German border EUR 2,500, and transport from the border to the Hamburg warehouse EUR 1,000, with the supplier charging 19%. What is the VAT base of the invoice and what VAT is due?
2026 年 11 月，一批商品从美国运抵荷兰鹿特丹。海关完税价格（含运至欧盟边境的运费）€60,000，关税 €3,000，进口时应缴的其他税费 €500。荷兰增值税税率 21%。进口增值税的计税基础与税额是多少？In November 2026 goods arrived in Rotterdam from the United States. The customs value, including freight to the EU border, was EUR 60,000, duty was EUR 3,000 and other taxes payable at import were EUR 500. With the Dutch rate of 21%, what is the import VAT base and how much import VAT is due?
德国消费者在一网店购买商品，页面标价含税 €1,190，德国标准税率 19%。该价格中包含的增值税是多少？不含税金额是多少？A German consumer buys goods from an online shop at a displayed price of EUR 1,190 including VAT, with the German standard rate of 19%. How much VAT is contained in that price, and what is the amount excluding VAT?
一家比利时酒店按每晚 €100（不含税）向一家公司客户开具一张覆盖 2026 年 2 月 1 日至 3 月 31 日的发票。根据 2026 年 3 月 1 日起的税率调整（住宿 6% → 12%），发票的增值税是多少？A Belgian hotel issues one invoice to a corporate client covering 1 February to 31 March 2026 at EUR 100 per night excluding VAT. Given the rate change from 1 March 2026 (accommodation 6% to 12%), what is the VAT on the invoice?
一家荷兰餐饮供应商适用推迟缴纳增值税（uitgestelde btw-aangifte，Art 19a Wet OB）。2026 年 4 月，其向一家公司客户开出发票，不含税 €4,000，21% 增值税 €840，客户于 2026 年 6 月 10 日付款。供应商应在哪一期申报这 €840？A Dutch catering supplier applies postponed VAT accounting (Article 19a Wet OB). In April 2026 it issues an invoice to a corporate client for EUR 4,000 excluding VAT, with 21% VAT of EUR 840, and the client pays on 10 June 2026. In which return does the supplier report the EUR 840?
一家比利时供应商适用现金记账制（WBTZ 第 23 条）。2026 年 7 月其开出发票，不含税 €5,000，增值税 21% 即 €1,050，含税总额 €6,050；客户于 2026 年 9 月 12 日付款。该笔增值税应在哪一期申报，金额多少？A Belgian supplier applies cash accounting (Article 23 WBTZ). In July 2026 it issues an invoice for EUR 5,000 excluding VAT, 21% VAT of EUR 1,050, gross EUR 6,050, and the customer pays on 12 September 2026. In which return is the VAT reported, and how much is it?
2026 年 11 月，一票自中国运抵德国的货件，不含税货值 €120，运费 €15（至欧盟边境），含 2 个不同的货物品类。依 2026 年 7 月 1 日起生效的临时定额关税（每个品类 €3，至 2028 年 7 月 1 日）与 2026 年 11 月 1 日起每报关行 €2 的处理费，德国进口增值税（19%）的计税基础与税额是多少？In November 2026 a consignment arrives in Germany from China with goods excluding VAT of EUR 120, freight of EUR 15 to the EU border and two different item types. Given the temporary flat customs duty of EUR 3 per item type in force since 1 July 2026 (until 1 July 2028) and the EUR 2 handling fee per declaration line item from 1 November 2026, what is the German import VAT base and the import VAT due at 19%?
一家比利时供应商向德国 B2B 客户供货，开具发票不含税 €4,000、21% 增值税 €840，但发票上没有载明客户的德国增值税识别号。在供应商补开发票之前，买方可否抵扣？应自行申报多少？A Belgian supplier invoices a German B2B customer EUR 4,000 excluding VAT with 21% VAT of EUR 840, but the invoice does not state the customer's German VAT identification number. Until the supplier issues a corrected invoice, can the buyer deduct, and how much must it self-assess?
法国一名消费者向一家面包店购买商品，商家开具的发票不含税金额为 €120。法国简化发票（facture simplifiée）适用于不超过 €150 不含税的金额。该发票的增值税与含税总额是多少？A French consumer buys goods from a bakery on an invoice showing EUR 120 excluding VAT. In France a simplified invoice (facture simplifiée) is available for amounts up to EUR 150 excluding VAT. What VAT and gross total does the invoice show?
2026 年 6 月，一项服务的发票为不含税 €2,000，增值税 21% 即 €420，含税总额 €2,420。7 月客户退回部分服务，对应不含税金额 €500。供应商应如何更正，买方的进项税如何变化？In June 2026 an invoice for services shows EUR 2,000 excluding VAT, 21% VAT of EUR 420 and gross EUR 2,420. In July the customer returns part of the service, worth EUR 500 excluding VAT. How must the supplier correct the invoice, and what happens to the buyer's input VAT?
一家比利时 B2B 供应商于 2026 年 11 月 10 日交付一批商品。自 2026 年 1 月 1 日起，比利时对增值税应税企业之间的 B2B 发票强制要求结构化电子发票。该供应商应如何开具这张发票？A Belgian B2B supplier delivers goods on 10 November 2026. From 1 January 2026 Belgium requires structured electronic invoices for B2B supplies between VAT taxable persons. How must the supplier issue this invoice?
爱沙尼亚一家酒店向企业客户开具一张发票：住宿 €400（13%）、餐饮 €200（24%）、图书 €100（9%）。各档增值税是多少，税额合计与含税总额是多少？An Estonian hotel issues an invoice to a corporate client: accommodation EUR 400 at 13%, catering EUR 200 at 24% and books EUR 100 at 9%. What is the VAT on each line, and what are the total tax and gross amount?
关于发票上价格与税额的列示方式，下列哪一项正确？Which statement about how price and tax are shown on an invoice is correct?
一名瑞士客户在德国取得商品，发票总额为 €52（19%）。能否使用 Art 229 的简化发票？A Swiss customer receives goods in Germany on an invoice of EUR 52 gross at 19%. May a simplified invoice under Article 229 be used?
一家比利时 B2B 供应商于 2026 年 11 月 10 日交付商品，但发票直到 2026 年 12 月 20 日才开具。根据 Art 22，该笔供应的增值税在哪一期成为应纳税并申报？发票的开具期限是否合规？A Belgian B2B supplier delivers goods on 10 November 2026 but issues the invoice only on 20 December 2026. Under Article 22, in which period does the VAT on the supply become chargeable and get reported, and is the timing of the invoice compliant?