04. 销项增值税、进项增值税与抵扣权

销项增值税：计税基础与税率

规则：销项增值税 = 计税基础 × 税率。计税基础（Art 90）不是发票总额，而是不含增值税的价格加上供应商向客户收取的一切其他款项——运费、包装费、保险费，以及供应商代客户垫付的第三方费用。客户或第三方代付的价款，视同供应商收取的对价，必须计入计税基础。

例外：Art 78-80 规定，运至欧盟海关领域的运输与保险费用不计入增值税计税基础，该部分留到进口环节计税。因此跨境供货报价必须拆开写。

国家	标准	降低	更低
BE	21%	12%	6%
NL	21%	9%	无
FR	20%	10%	5.5%（另有 2.1% 特别税率）
DE	19%	7%	无
ES	21%	10%	无
EE	24%	13%	9%

考点：比利时自 2026 年 3 月 1 日起，酒店住宿与露营由 6% 升至 12%，农药与植保产品由 12% 升至 21%；同批中关于影院与体育、外带食品、餐厅非酒精饮料的调整已被 Rad van State 撤销或中止，不得当作现行法引用（VERIFY：引用前再查一次）。爱沙尼亚标准税率自 2025 年 7 月 1 日起为 24% 并永久化。德国只有 19% 与 7%，没有 10% 或 5.5%。

考官会问：给出不含税价与税率，要求算出销项税；再给一笔进项税，要求算出应纳（或应退）增值税。

Output VAT: the taxable amount and the rates

The rule: output VAT = taxable amount x rate. Under Article 90 of the VAT Directive the taxable amount is not the invoice total. It is the price excluding VAT plus every other amount charged by the supplier: carriage, packing, insurance and any third-party charge the supplier passes on. A price paid by the customer, or by a third party on the customer's behalf, counts as consideration charged by the supplier and must be included.

The exception: Articles 78 to 80 exclude transport and insurance costs incurred up to the point of entry into the customs territory of the Union from the VAT base; that part of the cost is taxed on import instead. Every cross-border quotation must therefore be split.

Country	Standard	Reduced	Lowest
BE	21%	12%	6%
NL	21%	9%	none
FR	20%	10%	5.5% (plus a 2.1% taux particulier)
DE	19%	7%	none
ES	21%	10%	none
EE	24%	13%	9%

What the examiner asks: Belgium moved hotel accommodation and camping from 6% to 12% and pesticides and plant-protection products from 12% to 21% on 1 March 2026; the cinema, sport, take-away food and restaurant drink changes in the same reshuffle were annulled or suspended by the Raad van State and must not be quoted as law (VERIFY before citing). Estonia's standard rate has been 24% since 1 July 2025 and the increase was made permanent. Germany has 19% and 7% only: there is no 10% and no 5.5% rate.

Typical item: a net price and a rate, then an input tax, then net VAT payable.

抵扣权：Art 168-169 与跨境进项税的四项要件

规则：Art 168 授予纳税人一项权利：扣除其为进行应税活动而购买或进口的商品与服务所支付的增值税。Art 169 规定三点：一、抵扣权应在增值税成为应缴义务的期间行使；二、Art 72 所列项目不得抵扣；三、小金额的例外。

跨境进项税的四项要件（欧盟内取得、反向征税场景与 Art 168 适用）：

#	要件	核对方法
1	供应是有对价的	有无合同与价款
2	纳税人在目的国（取得地国）可被识别	对方 VAT 号是否有效
3	用于应税活动	货物或服务实际流向
4	存在发票	发票抬头、日期、编号、税率、税额

顺序：先看发票，再看用途，最后看主体识别。四项缺一不可，但缺哪一项后果不同：缺发票则完全不得抵扣；用途不成立则按比例或按归属规则处理（见第 05 章）。

要点：Art 72 的清单不适用于进口增值税，进口环节缴纳的增值税本身就是一项可抵扣的税款（Art 74-76）。

考官会问：给出一笔跨境采购，要求判断四项要件是否满足，并说明缺哪一项。

The right to deduct: Arts 168-169 and the four tests for cross-border input tax

The rule: Article 168 gives a taxable person the right to deduct the VAT paid on goods and services he purchases or imports for the purposes of his taxed activities. Article 169 adds three points: the right must be exercised in the period in which the VAT becomes chargeable; nothing may be deducted in respect of the items listed in Article 72; and small amounts are treated separately.

The four tests for a cross-border input tax (intra-EU acquisition under the reverse charge, and Article 168 generally):

#	Test	How to check it
1	The supply is made for consideration	Is there a contract and a price?
2	The taxable person is identified in the Member State of arrival	Is the counterparty VAT number valid there?
3	The goods are used for taxable activities	Where do the goods actually go?
4	An invoice exists	Name, date, number, rate and amount on it

Sequence: check the invoice first, then the use, then the identification of the taxable person. All four must hold, but the consequence of a failure differs. A missing invoice blocks the deduction entirely; a defective use leads to apportionment or direct attribution (Chapter 05).

Note: the Article 72 list does not apply to import VAT. The VAT charged on importation is itself a deductible tax (Articles 74 to 76).

Typical item: a cross-border purchase is described and you must state which of the four tests fails.

用途决定一切：Art 72 不可抵扣项目与汽车

规则：Art 72 列举不可抵扣的项目——机动车、燃料、船舶、航空器、食品饮料、招待娱乐、俱乐部会费、礼品与试用品。但清单本身不是结论，决定性问题是用途：同一辆汽车，汽车经销商用于应税转售的进项税可以全额抵扣；管理层私人使用则不能。

德国给出最直白的量化门槛：§ 15 UStG 末句规定，货物、进口或欧盟内取得的货物用于经营活动少于 10% 的，不视为"为企业而取得"，进项税全额不可抵扣。达到 10% 才进入部分归属的讨论。

业务餐饮与招待的国别处理（各国差异大，考试遇到必须逐国核对）：

国家	处理思路	把握程度
DE	与所得税扣除挂钩：业务餐饮只允许扣除所得税可扣除部分的进项税（通常 30%），其余为不可扣除费用	已核实 § 15 Abs. 1a UStG 的挂钩结构
FR	招待客户费用（dépenses de réception）的进项税不可抵扣	VERIFY 条文与实务口径
NL	无固定百分比；按业务用途判断，但对第三方的招待性支出不可抵扣	VERIFY
ES	与企业所得税口径挂钩：属应税经营支出的餐饮可扣，属于客户招待的不可扣	VERIFY
BE	无固定百分比；招待类支出要按企业接待费的不扣除比例判断	VERIFY 现行比例

考官会问：给出车辆的用途比例，判断进项税能否抵扣，并算出不可抵扣金额。

Use decides everything: the Article 72 block list and the car

The rule: Article 72 lists the blocked categories: vehicles, fuel, boats, aircraft, food and drink, entertainment, club subscriptions, gifts and sampling. The list is not the conclusion. The decisive question is the use made of the item. The same car may carry fully deductible input VAT when a dealer acquires it for taxable resale, and no deductible input VAT when a managing director uses it privately.

Germany gives the clearest quantified threshold: the final sentence of section 15 UStG states that a supply of goods is not treated as made for the business where the item is used for business purposes to less than 10 per cent; the input tax is then entirely non-deductible. Only from 10 per cent does the partial-attribution discussion begin.

Business meals and entertainment differ by country, and you must check the national rule:

Country	Approach	Confidence
DE	Tied to the income-tax deduction: only the income-tax deductible part of the input tax may be deducted (normally 30%), the rest is entertainment expense	The link in section 15(1a) UStG is verified
FR	Input VAT on reception expenses (dépenses de réception) is not deductible	VERIFY the article and the practical line
NL	No flat percentage; it turns on business purpose, but third-party entertainment is excluded	VERIFY
ES	Tied to the corporate income tax: catering that is a business expense is deductible, client entertainment is not	VERIFY
BE	No flat percentage; reception costs follow the non-deductible share used for corporate income tax	VERIFY the current percentage

Typical item: a car with a stated usage split, and you must decide deductibility and compute the blocked amount.

资本品：Art 189/190/195 与五年调整规则

规则：如果一项资本品同时用于应税活动和免税活动，成员国可以允许纳税人全额抵扣该资本品的进项税（Art 189(1)(b)）。代价是此后必须逐年调整（Art 190）：每年按初始进项税的五分之一乘以应税比例的变化额进行调整，调整期为五年；不动产可延长至二十年。

Art 195 处理二手资本品：成员国可以授权按低于常规的比例抵扣，并按已使用年限作相应调整。

没有统一定义：欧盟委员会在其增值税抵扣说明中明确指出，VAT 指令本身没有给资本品下定义，由各成员国自行界定；实务上大致相当于使用期在五年以上的固定资产。

各国版本：

国家	调整期	年度调整额
DE	货物 5 年、不动产 10 年（§ 15a UStG）	货物的 1/5、不动产的 1/10
FR	每年调整（Art 207 annexe II CGI）	原始税额的 1/5 ×（当年抵扣系数 − 参考系数）
BE / NL / ES / EE	依本国制度	VERIFY 具体条文与年限

考官会问：给出一台机器的进项税与用途比例变化，计算某年的调整额，并说明方向（应补缴还是应退还）。

Capital goods: Arts 189, 190 and 195 and the five-year adjustment rule

The rule: where a capital good is used for taxable and for exempt activities, Member States may authorise the taxable person to deduct the VAT on that capital good in full (Article 189(1)(b)). The price of that option is an annual adjustment under Article 190: each year the deduction is corrected by one fifth of the original input tax multiplied by the change in the taxable proportion, over a five-year adjustment period, which may be extended to twenty years for immovable property.

Article 195 deals with second-hand capital goods: a Member State may authorise a lower deduction percentage, adjusted for the period the asset has already been used.

There is no EU definition: the Commission's own guidance on deductions states that the VAT Directive contains no definition of capital goods, that this is left to Member States, and that the concept is broadly equivalent to a fixed asset used over several years, with five years as the implied minimum.

National versions:

Country	Adjustment period	Annual adjustment
DE	5 years for goods, 10 years for real property (section 15a UStG)	one fifth for goods, one tenth for real property
FR	annual (Art 207 annexe II CGI)	one fifth of the initial tax x (current coefficient - reference coefficient)
BE / NL / ES / EE	national rules	VERIFY the articles and the years

Typical item: give the input tax on a machine and a change in the taxable proportion, then compute one year's adjustment and state the direction.

坏账与多缴：Art 90(1) 的计税基础调整

规则：Art 90(1) 规定，在取消、拒绝、总付或部分不付款，或者供应发生后价格下调时，计税基础相应减少。相应地，已经抵扣的进项税必须同步减少，否则构成多缴增值税，应当退还。

各国落地条文：

国家	规则	把握程度
DE	§ 17 Abs. 2 Nr. 1 UStG：对价变为无法收回时，销项税与进项税同时更正	已核实条文原文
ES	Ley 37/1992 Art 80.Cuatro：不可收回债权导致计税基础变更	已核实条文标题
BE	Art 47ter Wet BTW 一类的不可收回债权条款	VERIFY 条文号
NL / FR / EE	依本国无法收回债权的更正规定	VERIFY 具体条文

多缴退税：更正后的多缴税额通过本国申报程序申请退还（比利时按月或按季申报中申请，退款下限为每个日历年度 50 欧元、申报期不少于 3 个月时为 400 欧元）；迟延支付利息见 Art 282，退还利息见 Art 288。

注意：坏账调整不是免税。它同时降低销项税与进项税，不会产生额外收入，只把已经多缴的税款还回来。

考官会问：客户破产后，给出双方应如何调整销项税与进项税，并指出哪一方是获益方。

Bad debts and over-deduction: the Article 90(1) adjustment

The rule: Article 90(1) provides that where there is a cancellation, refusal, total or partial non-payment, or where the price is reduced after the supply takes place, the taxable amount is reduced accordingly. The input tax already deducted must be reduced in step; if it is not, the taxpayer has over-paid and is entitled to a refund.

National implementing rules:

Country	Rule	Confidence
DE	Section 17(2) no. 1 UStG: where the agreed consideration becomes irrecoverable, output tax and input tax are both adjusted	Wording verified against the statute
ES	Ley 37/1992 Article 80.Cuatro: irrecoverable debts modify the taxable base	Heading verified
BE	a bad-debt provision such as Article 47ter Wet BTW	VERIFY the article number
NL / FR / EE	the national rules on irrecoverable debts	VERIFY the articles

Refunding the over-payment: the corrected amount is claimed through the national return procedure (in Belgium through the periodic return; refunds start at 50 euro per calendar year and at 400 euro where the period is three months or more). Late-payment interest is covered by Article 282, interest on refunds by Article 288.

Note: the bad-debt adjustment is not an exemption. It lowers output tax and input tax together; it creates no income, it only gives back what was over-paid.

Typical item: a customer goes bankrupt; you must state how both sides adjust and which party benefits.

抵扣时点与考试计算模式

抵扣时点：Art 168-169 要求在增值税成为应缴义务的期间行使抵扣权；货物的纳税义务时点为供应次月 15 日（Art 22），服务为收款与完成孰早。所以 2026 年 1 月 25 日交付的货物，增值税在 2 月 15 日成为应缴义务，进项税在2 月申报表中抵扣（比利时须在 3 月 20 日前申报）。收到发票的日期不改变抵扣期。

三个考试计算模式：

模式	公式	说明
基本模式	应纳增值税 = 销项税 − 可抵扣进项税	最常见；进项税可能含进口增值税
进口模式	进口增值税 =（完税价格 + 关税）× 税率	一般可全额抵扣，只影响现金流
资本品模式	年度调整 = 初始进项税 × 1/5 × 比例变化	用途比例改变时才发生

两条纪律：多抵扣必须主动更正并补缴（否则可能触发国内法的处罚与利息）；发票是抵扣的前提，缺发票即不得抵扣（第 05 章）。

考官会问：给出销售、采购与进口三组数字，要求一条算式算出应纳或应退金额，并指明进口增值税是否影响结果。

The moment of deduction and the exam calculation patterns

The moment of deduction: Articles 168 and 169 require the right to deduct to be exercised in the period in which the VAT becomes chargeable. For goods that moment falls on the fifteenth day of the month following the month of supply (Article 22); for services it is the earlier of payment and completion. Goods delivered on 25 January 2026 therefore make the VAT chargeable on 15 February 2026, and the input tax is claimed in the February return (in Belgium filed by 20 March). The date the invoice arrives does not move the deduction period.

Three exam calculation patterns:

Pattern	Formula	Note
Basic	VAT payable = output VAT - deductible input VAT	the commonest; input VAT may include import VAT
Import	import VAT = (customs value + duty) x rate	normally fully deductible, so it affects cash flow only
Capital goods	annual adjustment = initial input VAT x one fifth x change in proportion	only when the use changes

Two disciplines: an over-deduction must be corrected and repaid voluntarily, otherwise domestic penalties and interest can apply; and an invoice is the condition for deduction, so without one there is no deduction at all (Chapter 05).

Typical item: three sets of figures for sales, purchases and imports, and you must produce one calculation giving the amount payable or refundable and state whether import VAT changes the result.

核心术语 / Key terms

中文	English	FR	NL	DE	ES	ET
抵扣权	right to deduct	droit à déduction	aftrekrecht	Vorsteuerabzugsrecht	derecho a deducir	õigus mahaarvata
计税基础	taxable amount	base imposable	maatstaf van heffing	Bemessungsgrundlage	base imponible	arvutusbaas
销项增值税	output VAT	TVA facturée	verschuldende btw	Umsatzsteuer	IVA repercutido	väljastatav käibemaks
进项增值税	input VAT	TVA déductible	voorbelasting	Vorsteuer	IVA deducido	sisendkäibemaks
应税活动	taxable activity	activité taxable	belaste activiteit	steuerpflichtige Tätigkeit	actividad sujeta	maksustatav tegevus
免税活动	exempt activity	activité exonérée	vrijgestelde activiteit	steuerfreie Umsätze	actividad exenta	maksuvaba tegevus
不可抵扣增值税	non-deductible VAT	TVA non déductible	niet-aftrekbare btw	nicht abziehbare Vorsteuer	IVA no deducible	mahaarvamatu käibemaks
业务招待	entertainment	dépenses de réception	representatie	Bewirtung	gastos de representación	vastuõhtu kulutused
资本品	capital goods	biens d'investissement	investeringsgoederen	Investitionsgüter	bienes de inversión	püsivad kapitalobjektid
更正（调整）	adjustment	régularisation	herziening	Berichtigung	regularización	korrigeerimine
坏账	bad debt	créance irrécouvrable	oninbare vordering	uneinbringliche Forderung	crédito incobrable	nõue
抵扣比例	deduction fraction	prorata	pro-rata	Teilbetrag	prorrata	mahaarvamise osakaal
发票	invoice	facture	factuur	Rechnung	factura	arve
进项税凭证	evidence for the deduction	justificatif de la déduction	bewijsstuk voor aftrek	Vorsteuernachweis	justificante de la deducción	mahaarvamise tõend

公式 / Formulas

net * rate
销项增值税 = 不含税价 × 税率
output VAT = net price x rate
不含税 1 000.00 欧元 × 21% = 210.00 欧元（比利时）
output_vat - input_vat
应纳增值税 = 销项税 − 可抵扣进项税
net VAT payable = output VAT - deductible input VAT
销项税 2 100.00 − 进项税 1 090.00 = 应纳 1 010.00 欧元
(customs_value + duty) * rate
进口增值税 =（完税价格 + 关税）× 税率
import VAT = (customs value + duty) x rate
(20 000.00 + 1 000.00) × 21% = 4 410.00 欧元
input_vat * fraction
可抵扣进项税 = 进项税总额 × 抵扣比例
deductible input VAT = total input VAT x deduction fraction
28 000.00 × (100 000 ÷ 140 000) = 20 000.00 欧元
input_vat * 0.2 * change
资本品年度调整额 = 初始进项税 × 1/5 × 应税比例变化
annual capital-goods adjustment = initial input VAT / 5 x change in taxable share
10 500.00 × 1/5 × 50% = 1 050.00 欧元（应补缴）

高频陷阱 / Pitfalls

计税基础不是发票总额。Art 90 是「不含税价 + 供应商收取的其他款项」；只有运至欧盟海关领域的运费与保险费可以排除。
The taxable amount is not the invoice total. Article 90 is price excluding VAT plus every other amount charged by the supplier; only transport and insurance up to the EU customs border may be excluded.
Art 72 是项目清单，不是绝对结论。同样一辆汽车，汽车商用于应税转售可全额抵扣，私人使用不可抵扣。
Article 72 is a list of categories, not a conclusion. The same car is fully deductible when a dealer buys it for taxable resale and not deductible for private use.
德国 § 15 UStG 的门槛是「至少 10% 用于经营」，不是 50%，也不是「必须 100%」；低于 10% 是全额不可抵扣。
The German threshold in section 15 UStG is at least 10 per cent business use, not 50 per cent and not 100 per cent; below it the input tax is entirely blocked.
资本品不是买入当年一次算清。Art 190 要求在五年内（不动产可至二十年）逐年调整，忘记调整等于多抵扣。
Capital goods are not settled in the purchase year. Article 190 requires annual adjustment over five years (up to twenty for immovable property); failing to adjust is an over-deduction.
坏账调整不是免税。销项税减少的同时进项税也要减少，否则形成多缴；单方面保留进项税是错误答案。
A bad-debt adjustment is not an exemption. Output tax and input tax fall together; keeping the input tax on one side alone is the wrong answer.
抵扣时点是「增值税成为应缴义务的期间」，不是付款日期，也不是收到发票的日期。
The deduction belongs to the period in which the VAT becomes chargeable, not to the payment date and not to the date the invoice arrives.
进口增值税一般可全额抵扣，它不改变应纳增值税的金额，只改变现金流和资金成本；不要把它当作成本。
Import VAT is normally fully deductible: it does not change the VAT payable, it only changes cash flow and the cost of financing. Do not treat it as a cost.

各国要点 / Country notes

BE

标准税率 21%，另有 12% 与 6%。2026 年 3 月 1 日起酒店住宿与露营由 6% 升至 12%，农药与植保产品由 12% 升至 21%；同批中影院与体育、外带食品、餐厅非酒精饮料的调整已被 Rad van State 撤销或中止，不得作为现行法引用（VERIFY 引用前再查）。混合纳税人可选用一般比例法（prorata général）或实际用途法（affectation réelle），FOD Finances 于 2024 年 8 月 12 日发布 26 条 FAQ 并在 2025 年给出容差。Arts 23/23bis/23ter Wet BTW 规定混合供应者的抵扣限制（VERIFY：这三条各自对应的具体制度）。进口增值税计税基础为完税价格 + 关税 + 其他税费（art. 37 WBTW），ET 14000 许可可把进口增值税递延至定期申报。小企业免征额为不含增值税 25 000 欧元营业额（art. 56bis WBTW），10% 容差（art. 56decies），简易税率制度自 2028 年 1 月 1 日取消。

Standard rate 21%, plus 12% and 6%. From 1 March 2026 hotel accommodation and camping move from 6% to 12% and pesticides and plant-protection products from 12% to 21%; the cinema and sport, take-away food and restaurant drink changes in the same reshuffle were annulled or suspended by the Raad van State and must not be quoted as law (VERIFY before citing). Mixed suppliers may use the general pro-rata (prorata général) or direct attribution (affectation réelle); the FPS Finance published 26 FAQs on 12 August 2024 and set a tolerance for 2025. Articles 23, 23bis and 23ter Wet BTW govern the limitation for mixed suppliers (VERIFY which regime each article carries). The import VAT base is customs value plus duty plus other levies (art. 37 WBTW), and the ET 14000 permit postpones import VAT to the periodic return. The small-business exemption threshold is 25 000 euro turnover excluding VAT (art. 56bis WBTW) with a 10% tolerance (art. 56decies); the flat-rate regimes are abolished from 1 January 2028.

NL

只有 21% 与 9% 两档，没有 6% 税率。进口增值税依 art. 19 Wet OB 1968，计税基础为完税价格 + 进口关税 + 其他进口税费（art. 20 Wet OB）。art. 23 Wet OB 许可（artikel 23-vergunning）把进口增值税从海关环节递延到定期申报缴纳，但**不**涵盖关税。Arts 19a 及以后 Wet OB 规定各项特别制度，包括推迟缴纳（btw-uitstel）；具体条文对应关系需逐项核对（VERIFY）。

Only two rates exist, 21% and 9%; there is no 6% rate. Import VAT follows art. 19 Wet OB 1968, the base being customs value plus import duties plus other import levies (art. 20 Wet OB). The art. 23 Wet OB permit (artikel 23-vergunning) postpones import VAT from the customs moment to the periodic return, but it does **not** cover customs duty. Articles 19a and following Wet OB contain the special national regimes, including postponed VAT accounting (btw-uitstel); the exact article for each regime must be checked (VERIFY).

FR

20% / 10% / 5.5%，另有 2.1% 的 taux particulier。抵扣系数法（coefficient de déduction = 系数 assujettissement × 系数 taxation × 系数 admission）见 BOFiP BOI-TVA-DED-20-10-20；特定行业按固定抵扣系数（coefficient forfaitaire）处理，见 Art 206 §3 annexe II CGI。Art 207 annexe II CGI 规定资本品每年以原始税额的 1/5 乘以抵扣系数差额进行调整。Art 283-2 CGI 为进口增值税的自动清算（autoliquidation）制度。餐饮招待（dépenses de réception）的进项税处理须按 Art 256 CGI 一类的条文核对（VERIFY）。

20% / 10% / 5.5%, plus a 2.1% taux particulier. France works with a deduction coefficient (coefficient de déduction = coefficient d'assujettissement x coefficient de taxation x coefficient d'admission), see BOFiP BOI-TVA-DED-20-10-20; certain sectors use a flat coefficient (coefficient forfaitaire), Art 206 §3 annexe II CGI. Art 207 annexe II CGI provides the annual regularisation for capital goods: one fifth of the initial tax multiplied by the difference between the current and the reference deduction coefficient. Art 283-2 CGI is the import VAT autoliquidation. The treatment of input VAT on reception expenses must be checked against provisions such as Art 256 CGI (VERIFY).

DE

只有 19% 与 7% 两档，没有 10% 或 5.5%。§ 15 UStG 规定抵扣权：须持有符合 § 14、§ 14a 的发票；货物或服务用于经营活动少于 10% 的，全额不可抵扣；§ 15 Abs. 1a 把招待类支出的不可抵扣与所得税扣除挂钩；§ 15 Abs. 2 把免税用途排除在外；§ 15 Abs. 4 规定部分用途的归属规则，只有在没有更精确的经济归属时才允许按营业额比例分摊，不动产按面积比例。§ 15a UStG 规定调整：货物 5 年、每年 1/5；不动产 10 年、每年 1/10。§ 16 Abs. 2 为应纳税额计算（销项税减可抵扣进项税），§ 17 Abs. 2 Nr. 1 为坏账的同步更正，§ 14 为发票义务，§ 14c 为错误或无权开具的税额。§ 9 UStG 是放弃免税（Verzicht auf Steuerbefreiungen），§ 10 UStG 是计税基础，§ 21 Abs. 3 UStG 允许在全额可抵扣时延期缴纳进口增值税（EUSt-Vergütung）。餐厅餐食（不含饮料）按 § 12 Abs. 2 Nr. 15 UStG 适用 7%。来源：gesetze-im-internet.de。

Only 19% and 7%; there is no 10% and no 5.5% rate. Section 15 UStG governs the deduction: an invoice under sections 14 and 14a must be held; an item used for business purposes to less than 10 per cent is entirely excluded; section 15(1a) ties entertainment expenditure to the income-tax deduction; section 15(2) excludes exempt uses; section 15(4) provides the attribution rule for partial use, allowing a turnover-based split only where no more precise economic allocation is possible, with floor area used for real property. Section 15a UStG provides the adjustment: five years at one fifth for goods, ten years at one tenth for real property. Section 16(2) is the tax computation (output tax less deductible input tax), section 17(2) no. 1 the bad-debt adjustment, section 14 the invoicing duty and section 14c incorrect or unauthorised VAT statements. Section 9 UStG is the waiver of exemptions, section 10 the taxable amount, and section 21(3) permits deferral of import VAT where it is fully deductible (EUSt-Vergütung). Restaurant meals excluding drinks fall at 7% under section 12(2) no. 15 UStG. Source: gesetze-im-internet.de.

ES

一般税率 21%，降低税率 10%，特定供应另有 4% 与 0%（AEAT 官方税率表）。加那利群岛适用 IGIC 7%，休达与梅利利亚不适用 VAT。Ley 37/1992：Art 15 规定抵扣限制（对应指令 Art 72）；Art 78 规定计税基础，含与价格直接相关的补贴；Art 80.Cuatro 规定不可收回债权导致计税基础变更；Art 95 规定比例法（regla de prorrata）；Art 96 与 Modelo 349 用于欧盟内交易的申报；Modelo 303 按月申报，递延进口增值税在该表内单独列示。

General rate 21%, reduced rate 10%, plus 4% and 0% on certain supplies (AEAT official rate table). The Canary Islands apply IGIC at 7% and Ceuta and Melilla apply no VAT. Ley 37/1992: Article 15 restricts deduction (the mirror of Directive Article 72); Article 78 fixes the taxable base, including subsidies directly linked to the price; Article 80.Cuatro modifies the taxable base for irrecoverable debts; Article 95 contains the regla de prorrata; Article 96 together with Modelo 349 covers the reporting of intra-EU transactions; Modelo 303 is the monthly return, with deferred import VAT shown as separate entries.

EE

标准税率 24%（2025 年 7 月 1 日起由 22% 上调并永久化），13% 为住宿，9% 为图书、报刊、药品、医疗器械与部分服务。增值税登记门槛为爱沙尼亚境内供应营业额每公历年 40 000 欧元（KMS § 19¹(3)）。对欧盟内远程销售，爱沙尼亚适用 10 000 欧元门槛：低于该金额适用爱沙尼亚税率，高于则适用目的地国税率。每月申报须于次月 20 日提交。Käibemaksuseadus 第 22 条附近为抵扣权，第 25 条附近为部分抵扣，第 26 条附近为资本品 10 年 1/10 的调整，第 27 条附近为小纳税人按降低百分比抵扣的特别规则（VERIFY：确切条文号与现行门槛）。

Standard rate 24% (raised from 22% on 1 July 2025 and made permanent), 13% for accommodation, 9% for books, periodicals, medicines, medical devices and certain services. The VAT registration threshold is 40 000 euro of Estonian-supplied turnover per calendar year (KMS § 19¹(3)). For intra-EU distance sales Estonia applies a 10 000 euro threshold: below it the Estonian rate applies, above it the rate of the destination Member State. Returns are filed monthly by the 20th of the following month. In the Käibemaksuseadus, section 22 deals with the right to deduct, section 25 with partial deduction, section 26 with the ten-year one-tenth correction on capital goods and section 27 with the special reduced-percentage rule for small taxpayers (VERIFY the exact article numbers and the current thresholds).

销项增值税、进项增值税与抵扣权

Output VAT, Input VAT and the Right to Deduct