发票是抵扣的前提（Art 226 与各国发票规则）
规则：Art 226 规定发票必载事项：供应商名称地址与 VAT 号、买方名称地址与 VAT 号（B2B 跨境必须写买方 VAT 号）、发票日期与连续编号、货物或服务的名称与计量、税率与税额、含税总额、付款信息。发票是抵扣权的形式条件：没有发票，就没有抵扣。
简化与小额例外：Art 229 简化发票（欧盟外 ≤ 50 欧元、欧盟内 ≤ 100 欧元）；Art 169(3)/(4) 小额例外（年营业额 ≤ 75 000 欧元）；Art 170 简化发票（≤ 50 000 欧元）。
德国实例：§ 15 Abs. 1 Nr. 1 UStG 明确写着，行使抵扣权的前提是持有符合 § 14、§ 14a 的发票；§ 14 是发票义务，§ 14b 是发票保存，§ 14c 处理错误或无权开具的税额。
三种后果：完全无发票 → 不得抵扣；发票有瑕疵但可以补正 → 补正后按所属期处理；税额记载错误 → 该税额不得抵扣并须更正。
凭证链：发票之外，合同、运输单据、付款记录与申报表必须能相互印证；德国 § 14b 与 § 22 规定发票与记录的保存义务。
考官会问：给出一张缺项发票，指出缺哪一项、后果是什么、能否补正。
The invoice as the condition for deduction (Art 226 and the national rules)
The rule: Article 226 lists the mandatory invoice particulars: the name and address of the supplier and its VAT number, the name and address of the customer and its VAT number (mandatory for cross-border B2B), the date of issue and a consecutive sequence of numbers, the name and quantity of the goods or services, the rate and the amount of VAT, the total including VAT, and the payment details. The invoice is the formal condition of the right to deduct: without one there is no deduction.
Simplifications and small-amount derogations: Article 229 simplified invoices (EUR 50 outside the EU, EUR 100 inside); the Article 169(3) and (4) derogation for small amounts (turnover up to EUR 75 000); and Article 170 simplified invoices (up to EUR 50 000).
Germany in practice: section 15(1) no. 1 UStG states expressly that exercising the right to deduct presupposes holding an invoice issued in accordance with sections 14 and 14a. Section 14 is the invoicing duty, section 14b the retention of invoices, and section 14c governs incorrect or unauthorised VAT statements.
Three outcomes: no invoice at all means no deduction; a defective invoice that can be corrected supports the deduction once corrected, in the period it belongs to; a wrongly stated amount of VAT is not deductible and must be corrected.
Typical item: an invoice with one defect is described and you must name the defect, the consequence and whether it can be repaired.
混合供应者：Art 191 的分子与分母
规则：既从事应税活动又从事免税活动的纳税人，只能按比例抵扣。Art 191 规定：
- 分子：应税营业额（不含增值税），但不包括已按 Art 189(1)(b) 选择全额抵扣的资本品供应；
- 分母：应税营业额 + 免税营业额。
Art 44 金融营业额的处理：Art 44(1)-(5) 与 (8) 的免税金融与保险服务营业额、以及 Art 59 投资黄金营业额是否计入分母，取决于成员国做法——Art 44 的免税本身是可选的，所以成员国可以允许纳税人把这些营业额排除在分母之外。而强制性免税（如医疗保健 Art 132(1)(c)）的营业额必须留在分母里，不能排除。
计算：抵扣比例 = 分子 ÷ 分母；可抵扣进项税 = 进项税总额 × 抵扣比例；不可抵扣进项税 = 进项税总额 − 可抵扣进项税。
| 项目 | 金额（欧元） |
|---|---|
| 应税营业额 | 100 000 |
| 免税营业额 | 40 000 |
| 进项税总额 | 28 000 |
| 抵扣比例 | 100 000 ÷ 140 000 = 71.43% |
| 可抵扣进项税 | 20 000 |
考官会问：给出三类营业额与进项税，算出可抵扣金额，并说明分母里是否包含金融业务的免税营业额。
Mixed suppliers: the numerator and the denominator in Article 191
The rule: a taxable person who makes both taxable and exempt supplies may deduct only in proportion. Article 191 provides:
- Numerator: turnover excluding VAT from taxable supplies, but excluding supplies of capital goods for which the option to deduct in full under Article 189(1)(b) has been used;
- Denominator: taxable turnover plus exempt turnover.
The Article 44 financial turnover: whether the exempt turnover of financial and insurance services under Article 44(1) to (5) and (8), and of investment gold under Article 59, enters the denominator depends on the Member State, because the Article 44 exemption is itself optional and Member States may let taxable persons exclude that turnover from the denominator. Exempt turnover that is mandatory (healthcare under Article 132(1)(c), for example) must stay in the denominator and cannot be excluded.
The computation: fraction = numerator divided by denominator; deductible input tax = total input VAT x fraction; non-deductible input tax = total input VAT less the deductible part.
| Item | Amount (EUR) |
|---|---|
| Taxable turnover | 100 000 |
| Exempt turnover | 40 000 |
| Total input VAT | 28 000 |
| Fraction | 100 000 / 140 000 = 71.43% |
| Deductible input VAT | 20 000 |
Typical item: three turnover figures and an input VAT are given, and you must compute the deductible amount and say how the exempt financial turnover is treated in the denominator.
六国的比例抵扣与归属方法
共同内核：六国都落实 Art 191，但计算方法不同，考试时必须先判断该国用哪一种。
| 国家 | 方法 | 条文 | 要点 |
|---|---|---|---|
| BE | 一般比例法（prorata général）或实际用途法（affectation réelle），另有余量 | Arts 23/23bis/23ter Wet BTW（VERIFY 具体分配） | 官方 2024 年 8 月 12 日发布 26 条 FAQ，并给出 2025 年容差 |
| NL | 营业额比例法 | Uitvoeringsbesluit omzetbelasting art. 11 lid 1 | 另有按实际用途归属的做法 |
| FR | 抵扣系数法：coefficient de déduction = assujettissement × taxation × admission | BOFiP BOI-TVA-DED-20-10-20；特定行业用固定系数（Art 206 §3 ann. II CGI） | 直接套用 Art 191 的分子分母会算错 |
| DE | 先按实际用途归属，营业额比例只在没有更精确归属时兜底；不动产按面积比例 | § 15 Abs. 4 UStG、§ 16 Abs. 2 UStG | 顺序错了答案就错 |
| ES | prorrata 规则 | Art 95 Ley 37/1992 | 欧盟内交易另在 Modelo 349 申报 |
| EE | 部分抵扣与资本品 10 年 1/10 调整 | KMS 第 25 至 27 条附近（VERIFY 条文号） | 小纳税人另有降低百分比规则 |
关键差别：法国的「系数」不是简单的营业额比，德国的「归属优先」也不是比例法。先判断方法，再套公式。
考官会问：给出一国的营业额结构，要求指出该国用哪种方法并算出抵扣额。
Pro-rata and attribution in the six countries
Common core: all six countries implement Article 191, but they compute it differently, so the first step in any exam answer is to identify the national method.
| Country | Method | Provisions | Point to watch |
|---|---|---|---|
| BE | general pro-rata (prorata général) or direct attribution (affectation réelle), plus a tolerance | Arts 23, 23bis and 23ter Wet BTW (VERIFY which article carries which regime) | 26 FAQs published on 12 August 2024 and a tolerance set for 2025 |
| NL | turnover-based proportion | Uitvoeringsbesluit omzetbelasting art. 11 lid 1 | direct attribution on actual use is also available |
| FR | coefficient method: coefficient de déduction = assujettissement x taxation x admission | BOFiP BOI-TVA-DED-20-10-20; certain sectors use a flat coefficient, Art 206 §3 annexe II CGI | plugging the Article 191 numerator and denominator straight in gives the wrong answer |
| DE | attribution to actual use first; the turnover proportion only as a fallback where no more precise allocation is possible; floor area for real property | section 15(4) UStG, section 16(2) UStG | getting the order wrong gives the wrong answer |
| ES | the prorrata rule | Art 95 Ley 37/1992 | intra-EU transactions are reported separately on Modelo 349 |
| EE | partial deduction and a ten-year one-tenth correction on capital goods | KMS sections 25 to 27 area (VERIFY the article numbers) | small taxpayers have a reduced-percentage rule of their own |
The key difference: the French coefficient is not a simple turnover ratio, and the German attribution-first rule is not a pro-rata at all. Identify the method, then apply the formula.
Typical item: a turnover structure is given and you must name the national method and compute the deduction.
资本品的调整：五年规则与各国版本
欧盟规则：Art 190 规定，对选择全额抵扣（Art 189(1)(b)）的资本品，用途比例改变时必须逐年调整：每年按初始进项税的五分之一乘以比例变化额进行调整，调整期五年；不动产最长可延至二十年。Art 195 另行处理二手资本品的抵扣比例调整。欧盟委员会明确指出，VAT 指令本身没有资本品的定义，各国自行界定，实务上大致相当于使用期五年以上的固定资产。
| 国家 | 调整期 | 年度调整额 | 条文 |
|---|---|---|---|
| DE | 货物 5 年、不动产 10 年 | 货物的 1/5、不动产的 1/10 | § 15a UStG（已核实原文） |
| FR | 每年调整 | 原始税额的 1/5 ×（当年抵扣系数 − 参考系数） | Art 207 annexe II CGI |
| BE / NL / ES / EE | 依本国制度 | VERIFY 年限与算法 |
两个易错点：一是「不动产」在德国是 10 年 1/10，不要与货物混用；二是调整逐年计算，不是买入当年一次结清。
考官会问：给出一台机器或一栋厂房的进项税与比例变化，计算某年调整额并说明方向。
Adjusting capital goods: the five-year rule and its national versions
The EU rule: under Article 190, a capital good for which the taxpayer has chosen full deduction under Article 189(1)(b) must be adjusted year by year when the taxable proportion changes: each year one fifth of the original input VAT multiplied by the change in the proportion, over a five-year adjustment period, extendable to twenty years for immovable property. Article 195 deals separately with the deduction percentage for second-hand capital goods. The Commission has stated that the VAT Directive itself 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.
| Country | Adjustment period | Annual adjustment | Provision |
|---|---|---|---|
| DE | 5 years for goods, 10 years for real property | one fifth for goods, one tenth for real property | section 15a UStG, wording verified |
| FR | every year | one fifth of the initial tax x (current coefficient - reference coefficient) | Art 207 annexe II CGI |
| BE / NL / ES / EE | national rules | VERIFY the years and the method |
Two traps: first, real property in Germany runs over ten years at one tenth, which must not be confused with goods; second, the adjustment runs year by year and is not settled in the purchase year.
Typical item: the input tax on a machine or a factory building and a change in proportion are given, and you must compute one year's adjustment and state the direction.
特殊国家制度：放弃免税、推迟缴纳与特别抵扣
德国最为整齐：§ 9 UStG 是放弃免税（Verzicht auf Steuerbefreiungen）——既有应税又有免税活动的纳税人，可对特定免税供应选择按应税处理，从而取得全额进项抵扣；§ 12 Abs. 2 Nr. 8 对非营利机构适用 7% 税率；§ 23a 与 § 24 的平均税率（Durchschnittssatz）为农业等行业提供平坦计税基础；§ 21 Abs. 3 允许在进口增值税可全额抵扣时延期缴纳（EUSt-Vergütung）。注意参考卡中「§9/§10」的旧编号：2021 年新版 UStG 的 § 9 已是放弃免税，§ 10 是计税基础，进口增值税特别规定在 § 21（VERIFY：旧编号与新编号的对应）。
法国：特定行业按固定抵扣系数（Art 206 §3 ann. II CGI）；Art 207-209 CGI 处理资本品与资产的更正；Art 283-2 CGI 为进口增值税自动清算；小微企业用 Art 293 B CGI 的 franchise en base（年度门槛由财政法调整，VERIFY 现行数字）。
荷兰：推迟缴纳（btw-uitstel）与 Arts 19a 及以后 Wet OB 的各项制度；另有 art. 23 Wet OB 许可把进口增值税递延到定期申报（不含关税）。
比利时：混合供应者的三种选择由 Arts 23/23bis/23ter Wet BTW 规范（VERIFY 具体分配）；KOR 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。
西班牙：Art 95 prorrata 与 Modelo 349 欧盟内申报；Modelo 303 内单列递延进口增值税。
爱沙尼亚：KMS 第 27 条附近的小纳税人按降低百分比抵扣的特别规则（VERIFY 条文与比例）。
考官会问：给出一国的具体场景，要求指出适用哪条特别制度、依据什么条文、结果是什么。
Special national regimes: waiver of exemptions, deferral and special deduction rules
Germany is the tidiest: section 9 UStG is the waiver of exemptions (Verzicht auf Steuerbefreiungen) - a taxable person with both taxable and exempt activities may treat certain exempt supplies as taxable and thereby obtain a full input deduction; section 12(2) no. 8 applies a 7% rate to non-profit bodies; sections 23a and 24 provide average rates (Durchschnittssätze) as a flat taxable amount for sectors such as agriculture; and section 21(3) allows import VAT to be deferred where it is deductible in full (EUSt-Vergütung). Note the older numbering in the reference card: in the UStG version in force since 2021, section 9 is the waiver of exemptions, section 10 is the taxable amount and the special import VAT rules sit in section 21 (VERIFY: the old-to-new correspondence).
France: a flat deduction coefficient for certain sectors (Art 206 §3 annexe II CGI); Arts 207 to 209 CGI deal with the correction of capital goods and assets; Art 283-2 CGI is the import VAT autoliquidation; small businesses use the franchise en base of Art 293 B CGI (the thresholds move with each Finance Act, VERIFY the current figures).
Netherlands: postponed VAT accounting (btw-uitstel) and the various regimes of Arts 19a and following Wet OB; separately, the art. 23 Wet OB permit postpones import VAT to the periodic return, without covering customs duty.
Belgium: the three choices open to a mixed supplier are set by Arts 23, 23bis and 23ter Wet BTW (VERIFY the allocation); the KOR threshold is 25 000 euro turnover excluding VAT (art. 56bis WBTW) with a 10% tolerance (art. 56decies), and the flat-rate regimes are abolished from 1 January 2028.
Spain: Art 95 prorrata together with the Modelo 349 intra-EU return; deferred import VAT appears as separate entries on Modelo 303.
Estonia: the special reduced-percentage deduction for small taxpayers near section 27 KMS (VERIFY the article and the percentage).
Typical item: a national scenario is described and you must name the special regime, the provision and the outcome.
凭证链、缺失发票的后果与跨境税务稽查
凭证链：发票、合同、运输单据、付款记录与申报表必须能相互印证。保存期限（参考卡）：比利时 7 年、荷兰与德国 7 年（德国 GoBD）、法国 6 年（商法典，部分税务记录 10 年）、西班牙 6 年、爱沙尼亚 7 年（VERIFY）。
缺件的后果：完全无发票 → 该笔进项税不得抵扣；发票有瑕疵但可补正 → 补正后按所属期抵扣；错误税额 → 该税额不得抵扣且须更正并可能加付利息。比利时在定期申报中申请退税，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。
稽查怎么查：Art 233-243 规定记录保存、税机关权限与信息交换，Art 28-30 规定行政合作与互助——到达国的税务机关可以请求设立国税务机关联系纳税人取得资料。稽查官的三个问题是：发票在哪里？货物或服务去了哪里？谁是纳税人？
跨境后果：荷兰的 art. 23 许可、比利时的 ET 14000 许可只处理增值税，不处理关税；法国的自动清算同样如此。
考官会问：给出一份档案，说明稽查官可以问什么、依据哪一条，以及缺发票的金额是否必须退回。
The audit trail, the effect of a missing invoice, and cross-border tax audit
The audit trail: invoices, contracts, transport documents, payment records and returns must corroborate one another. Retention periods (reference card): Belgium 7 years, the Netherlands and Germany 7 years (German GoBD), France 6 years under the commercial code with 10 years for some tax records, Spain 6 years, Estonia 7 years (VERIFY).
Effect of a gap: no invoice at all means the input tax is not deductible; a defective invoice that can be corrected supports the deduction once corrected, in the period to which it belongs; a wrongly stated amount is not deductible, must be corrected, and may carry interest. In Belgium refunds are claimed through the periodic return, with a minimum of 50 euro per calendar year and 400 euro where the period is three months or more.
How an examiner verifies the deduction: Articles 233 to 243 govern record keeping, the powers of the tax authorities and the exchange of information, while Articles 28 to 30 provide for administrative cooperation and mutual assistance - the tax administration of the Member State of arrival may ask the Member State of establishment to contact the taxable person. An examiner asks three questions: where is the invoice, where did the goods or services go, and who is the taxable person?
Cross-border consequence: the Dutch art. 23 permit and the Belgian ET 14000 permit deal with VAT only, not with customs duty; the same is true of the French autoliquidation.
Typical item: a file is produced and you must say what the examiner may ask, on which provision, and whether the amount behind a missing invoice has to be repaid.
核心术语 / Key terms
| 中文 | English | FR | NL | DE | ES | ET |
|---|---|---|---|---|---|---|
| 比例抵扣 | pro-rata deduction | prorata | pro-rata aftrek | Teilbetrag | prorrata | osaline mahaarvamine |
| 分子 | numerator | numérateur | teller | Zähler | numerador | lugeja |
| 分母 | denominator | dénominateur | noemer | Nenner | denominador | nimetaja |
| 抵扣系数 | deduction coefficient | coefficient de déduction | aftrekpercentage | Teilbetragsquote | coeficiente de prorrata | mahaarvamise kordaja |
| 实际用途归属 | direct attribution | affectation réelle | werkelijk gebruik | direkte Zuordnung | afectación real | tegelik kasutus |
| 简化发票 | simplified invoice | facture simplifiée | vereenvoudigde factuur | vereinfachte Rechnung | factura simplificada | lihtsustatud arve |
| 记录保存 | record keeping | conservation des documents | bewaarplicht | Aufbewahrungspflicht | conservación de documentos | dokumentide säilitamine |
| 退税 | refund | remboursement | teruggave | Erstattung | devolución | tagastus |
| 税务稽查 | tax audit | contrôle fiscal | belastingcontrole | Betriebsprüfung | inspección tributaria | maksuaudit |
| 信息交换 | exchange of information | échange d'informations | gegevensuitwisseling | Informationsaustausch | intercambio de información | teabevahetus |
| 放弃免税 | waiver of exemptions | renonciation à la exonération | afschrijving van vrijstellingen | Verzicht auf Steuerbefreiungen | renuncia a exenciones | loobumine vabastusest |
| 推迟缴纳 | postponed VAT accounting | paiement différé de la TVA | uitstel van betaling | Umsatzsteuer-Vergütung | IVA diferido | käibemaksu edasikandmine |
| 强制免税 | mandatory exemption | exonération obligatoire | verplichte vrijstelling | zwingende Steuerbefreiung | exención obligatoria | kohustuslik vabastus |
公式 / Formulas
taxable / (taxable + exempt)
抵扣比例 = 应税营业额 ÷（应税营业额 + 免税营业额）
deduction fraction = taxable turnover / (taxable turnover + exempt turnover)
100 000 ÷（100 000 + 40 000）= 71.43%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 fraction
28 000 × 71.43% = 20 000.00 欧元input_vat - deductible
不可抵扣进项税 = 进项税总额 − 可抵扣进项税
non-deductible input VAT = total input VAT - deductible input VAT
28 000.00 − 20 000.00 = 8 000.00 欧元input_vat * 0.2 * change
资本品年度调整 = 初始进项税 × 1/5 × 比例变化
annual adjustment on capital goods = initial input VAT / 5 x change in proportion
12 600.00 × 1/5 × 40% = 1 008.00 欧元（应补缴）input_vat * 0.1 * change
不动产年度调整 = 初始进项税 × 1/10 × 比例变化
annual adjustment on real property = initial input VAT / 10 x change in proportion
95 000.00 × 1/10 × 30% = 2 850.00 欧元（德国 § 15a UStG）initial_tax * 0.2 * (coef_now - coef_ref)
法国年度调整额 = 原始税额 × 1/5 ×（当年抵扣系数 − 参考系数）
French annual regularisation = initial tax / 5 x (current coefficient - reference coefficient)
10 000 × 1/5 ×（0.70 − 0.80）= −200.00 欧元，应补缴
高频陷阱 / Pitfalls
- 分母漏项。强制性免税的营业额（如医疗保健 Art 132(1)(c)）必须留在分母里，不能排除；只有可选的 Art 44 金融营业额才可能排除。
Do not leave mandatory exempt turnover out of the denominator: healthcare under Article 132(1)(c) must stay in; only the optional Article 44 financial turnover can be excluded. - 分子漏项。已按 Art 189(1)(b) 选择全额抵扣的资本品供应，不得再计入分子与分母，否则比例被重复计算。
Do not forget the numerator: supplies of capital goods already deducted in full under Article 189(1)(b) must be left out of both the numerator and the denominator, otherwise the fraction is computed twice over. - 比例法不是唯一方法。德国 § 15 Abs. 4 UStG 要求先做实际用途归属，营业额比例只是兜底；顺序颠倒答案就错。
The pro-rata is not the only method. Section 15(4) UStG requires attribution to actual use first and keeps the turnover proportion only as a fallback; reversing the order gives the wrong answer. - 简化发票门槛看的是金额：Art 229 是欧盟外 50 欧元、欧盟内 100 欧元；不要与 Art 169(3)/(4) 的 75 000 欧元营业额门槛或 Art 170 的 50 000 欧元混淆。
The simplified-invoice thresholds are amounts: Article 229 is 50 euro outside the EU and 100 euro inside; do not confuse them with the 75 000 euro turnover threshold of Article 169(3)/(4) or the 50 000 euro of Article 170. - 发票有瑕疵不等于没有发票。可补正的发票补正后仍可按所属期抵扣；完全缺失才是一律不得抵扣。
A defective invoice is not the same as no invoice. A correctable invoice still supports the deduction once corrected, in the period it belongs to; only a complete absence blocks it. - 法国用抵扣系数而不是单纯的营业额比例，直接套用 Art 191 的分子分母会算错。
France uses a deduction coefficient rather than a plain turnover ratio; plugging in the Article 191 numerator and denominator gives the wrong answer. - 资本品调整逐年计算：德国货物是 5 年 1/5、不动产是 10 年 1/10，两者不可混用，也不要一次算清五年。
Capital-goods adjustments run year by year: in Germany five years at one fifth for goods and ten years at one tenth for real property. Do not mix them and do not settle five years at once. - 稽查可以跨境。Art 28-30 允许到达国通过设立国取证，只看本国材料的答案在跨国题中会失分。
Audits cross borders. Articles 28 to 30 let the Member State of arrival obtain evidence through the Member State of establishment; an answer based only on domestic documents loses marks on a cross-border item.
各国要点 / Country notes
BE
混合供应商可选用一般比例法（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（来源：finances.belgium.be 混合纳税人页面）。Arts 23/23bis/23ter Wet BTW 规定抵扣限制（VERIFY：这三条各自对应的具体制度）。官方考试大纲把「其他免税」列在第 V 项并指向 art. 44 Wetboek BTW。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 许可把进口增值税递延至定期申报。发票：按月于 20 日前、按季于 25 日前申报；迟报罚金 2 500 欧元；退税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。保存记录 7 年。
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 (source: the FPS Finance mixed-taxpayer page). Articles 23, 23bis and 23ter Wet BTW limit the deduction (VERIFY which regime each article carries). The official exam programme lists the other exemptions under element V and points at art. 44 Wetboek BTW. 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. Filing: monthly by the 20th, quarterly by the 25th; the late-filing fine is 2 500 euro; refunds start at 50 euro per calendar year and 400 euro where the period is three months or more. Records are kept for 7 years.
NL
只有 21% 与 9% 两档。比例法按营业额之比，规则见 Uitvoeringsbesluit omzetbelasting art. 11 lid 1。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 许可把进口增值税从海关环节递延到定期申报，但不含关税。Arts 19a 及以后 Wet OB 规定各项特别制度，包括推迟缴纳（btw-uitstel），具体条文对应需逐项核对（VERIFY）。增值税记录保存 7 年。
Only 21% and 9%. The pro-rata follows the turnover ratio and is regulated in Uitvoeringsbesluit omzetbelasting art. 11 lid 1. 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 postpones import VAT from the customs moment to the periodic return and does not cover customs duty. Articles 19a and following Wet OB contain the special regimes, including postponed VAT accounting (btw-uitstel); the article for each regime must be checked (VERIFY). VAT records are kept for 7 years.
FR
20% / 10% / 5.5%，另有 2.1% 特别税率。抵扣系数法见 BOFiP BOI-TVA-DED-20-10-20：coefficient de déduction = 系数 assujettissement × 系数 taxation × 系数 admission；特定行业按固定抵扣系数处理（Art 206 §3 ann. 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 207-209 CGI 为更正规定。Art 283-2 CGI 是进口增值税的自动清算。Art 293 B CGI 的 franchise en base 是小微企业的免税制度，年度门槛由财政法调整（VERIFY 现行数字）。记录保存 6 年（商法典），部分税务记录 10 年。
20% / 10% / 5.5% plus a 2.1% taux particulier. The coefficient method is set out in BOFiP BOI-TVA-DED-20-10-20: coefficient de déduction = coefficient d'assujettissement x coefficient de taxation x coefficient d'admission, and certain sectors work with a flat coefficient (Art 206 §3 annexe II CGI). Art 207 annexe II CGI provides the annual regularisation for capital goods, one fifth of the initial tax times the difference between the current and the reference coefficient; Arts 207 to 209 CGI are the correction provisions. Art 283-2 CGI is the import VAT autoliquidation. The franchise en base of Art 293 B CGI is the small-business exemption, with thresholds set by each Finance Act (VERIFY the current figures). Records are kept for 6 years under the commercial code, and 10 years for some tax records.
DE
只有 19% 与 7%。§ 15 Abs. 1 Nr. 1 UStG：抵扣的前提是持有符合 § 14、§ 14a 的发票；§ 15 Abs. 4 先按实际用途归属，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 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；§ 14、§ 14a、§ 14b、§ 14c 为发票义务、特殊情形、发票保存与错误税额；§ 14b 与 § 22 为保存义务；§ 17 为计税基础变更与坏账；§ 9 UStG 为放弃免税；§ 23a 与 § 24 为平均税率；§ 21 Abs. 3 允许进口增值税在可全额抵扣时延期缴纳。记录保存 7 年（GoBD）。来源：gesetze-im-internet.de。
Only 19% and 7%. Section 15(1) no. 1 UStG: deduction presupposes an invoice under sections 14 and 14a. Section 15(4) attributes partial use first and allows a turnover-based split only where no more precise economic allocation is possible, with floor area used for real property. Section 15a 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; sections 14, 14a, 14b and 14c cover the invoicing duty, special cases, retention of invoices and incorrect VAT statements; sections 14b and 22 are the retention duties; section 17 governs changes in the taxable amount and bad debts; section 9 UStG is the waiver of exemptions; sections 23a and 24 are the average rates; and section 21(3) permits deferral of import VAT where it is fully deductible. Records are kept for 7 years under the GoBD. Source: gesetze-im-internet.de.
ES
一般税率 21%，降低税率 10%，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 抵扣限制（对应指令 Art 72）；Art 78 计税基础（含与价格直接相关的补贴）；Art 80.Cuatro 不可收回债权导致计税基础变更；Art 95 prorrata 规则；Art 96 与 Modelo 349 欧盟内交易申报；Modelo 303 月度申报，递延进口增值税单列。记录保存 6 年。官方 Supuesto 2（IVA 季度申报 + prorrata + 投资 goods）是最佳模板。
General rate 21%, reduced rate 10%, plus 4% and 0% on certain supplies (AEAT official rate table). The Canary Islands apply IGIC at 7%; 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 base for irrecoverable debts; Article 95 contains the prorrata rule; Article 96 with Modelo 349 covers intra-EU reporting; Modelo 303 is the monthly return, with deferred import VAT shown separately. Records are kept for 6 years. The official Supuesto 2 (IVA quarterly returns plus prorrata plus investment goods) is the best available template.
EE
标准税率 24%，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)）；欧盟内远程销售适用 10 000 欧元门槛，低于该金额用爱沙尼亚税率、高于则用目的地国税率。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（官方 2026 年 1 月财政法注释中出现 70% × 10 000 欧元与 1/10 × 50 000 欧元两组数字，VERIFY：确切条文与现行门槛）。按月申报，次月 20 日提交。记录保存 7 年（VERIFY）。
Standard rate 24%, 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)); intra-EU distance sales use a 10 000 euro threshold, the Estonian rate below it and the destination rate above it. 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; the Ministry of Finance commentary of January 2026 shows the figures 70% x 10 000 euro and one tenth x 50 000 euro (VERIFY: the exact articles and the current thresholds). Returns are filed monthly by the 20th of the following month. Records are kept for 7 years (VERIFY).
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.
一家混合供应商当期应税营业额为 100 000.00 欧元、免税营业额为 40 000.00 欧元，进项税总额 28 000.00 欧元。按 Art 191 的分子/分母法，可抵扣进项税是多少？A mixed supplier has taxable turnover of 100 000.00 EUR, exempt turnover of 40 000.00 EUR and total input VAT of 28 000.00 EUR. Under the numerator and denominator method of Article 191, how much input VAT is deductible?
一家荷兰混合供应商当期应税营业额 40 000.00 欧元、免税营业额 100 000.00 欧元，进项税总额 35 000.00 欧元。可抵扣进项税是多少？A Dutch mixed supplier has taxable turnover of 40 000.00 EUR, exempt turnover of 100 000.00 EUR and total input VAT of 35 000.00 EUR. How much input VAT is deductible?
一家德国公司以不含税价 100 000.00 欧元购入一台机器（税率 19%），明确用于应税经营活动 90%，其余用于免税活动。德国规则要求先按实际用途归属。可抵扣进项税是多少？A German company buys a machine for a net 100 000.00 EUR at 19%, used for taxable activities for exactly 90% of the time and for exempt activities for the rest. The German rules require attribution to actual use first. How much input VAT is deductible?
若无法按实际用途归属，德国规则才允许按营业额比例分摊。某公司应税营业额 150 000.00 欧元、免税营业额 50 000.00 欧元，进项税总额 20 000.00 欧元。可抵扣进项税是多少？Only where no attribution to actual use is possible does the German rule allow a turnover-based split. A company has taxable turnover of 150 000.00 EUR, exempt turnover of 50 000.00 EUR and total input VAT of 20 000.00 EUR. How much input VAT is deductible?
法国一家混合供应商的抵扣系数为 assujettissement 1.0 × taxation 0.5 × admission 0.8。当期进项税总额为 30 000.00 欧元。可抵扣进项税是多少？A French mixed supplier has a deduction coefficient of assujettissement 1.0 x taxation 0.5 x admission 0.8. Total input VAT for the period is 30 000.00 EUR. How much input VAT is deductible?
一家比利时公司以不含税价 60 000.00 欧元购入机器（税率 21%），已按 Art 189(1)(b) 全额抵扣。随后应税用途比例由 100% 降至 60%。依 Art 190，该年度的调整额是多少？A Belgian company buys a machine for a net 60 000.00 EUR at 21% and has deducted the input tax in full under Article 189(1)(b). The taxable proportion of its use then falls from 100% to 60%. What is the adjustment for that year under Article 190?
一家德国公司以不含税价 500 000.00 欧元取得一栋厂房（税率 19%），并已全额抵扣进项税。随后应税用途比例由 100% 降至 70%。依 § 15a UStG（不动产 10 年、每年 1/10），该年度的调整额是多少？A German company acquires a factory building for a net 500 000.00 EUR at 19% and has deducted the input tax in full. The taxable proportion of its use then falls from 100% to 70%. Under section 15a UStG (ten years at one tenth for real property), what is the adjustment for that year?
依法国 Art 207 annexe II CGI，某资本品原始进项税为 10 000.00 欧元，参考抵扣系数为 0.80，当年抵扣系数降至 0.70。该年度的调整额是多少？Under French Art 207 annexe II CGI a capital good carries an initial input tax of 10 000.00 EUR, a reference deduction coefficient of 0.80 and a current-year coefficient of 0.70. What is the adjustment for that year?
一家西班牙公司从供应商处收到不含税价 10 000.00 欧元（税率 21%）的货物，但供应商只出具了送货单，没有出具发票。这笔进项增值税可以抵扣吗？不能抵扣的金额是多少？A Spanish company receives goods with a net value of 10 000.00 EUR at 21% but the supplier issues only a delivery note, not an invoice. Can the input VAT be deducted, and how much is blocked?
一张西班牙发票开具不含税价 10 000.00 欧元并错误地按 21% 计税，而适用税率应为 12%。买方的处理结果是什么？A Spanish invoice states a net price of 10 000.00 EUR and wrongly applies 21%, whereas the correct rate is 12%. What is the result for the buyer?
依 VAT 指令，欧盟内一笔金额不超过多少的交易，凭 Art 229 的简化发票即可支持进项抵扣？Under the VAT Directive, up to what amount may an intra-EU transaction rely on an Article 229 simplified invoice to support the deduction?
一家混合供应商当期应税营业额 300 000.00 欧元（销项税 63 000.00 欧元，税率 21%），免税营业额 100 000.00 欧元，进项税总额 42 000.00 欧元。当期应纳增值税是多少？A mixed supplier has taxable turnover of 300 000.00 EUR (output VAT 63 000.00 at 21%), exempt turnover of 100 000.00 EUR and total input VAT of 42 000.00 EUR. What is the VAT payable for the period?
依西班牙 Ley 37/1992 Art 95 的 prorrata 规则，某公司应税营业额 80 000.00 欧元、免税营业额 20 000.00 欧元，进项税总额 10 000.00 欧元。可抵扣进项税是多少？Under the prorrata rule in Article 95 of Ley 37/1992 a company has taxable turnover of 80 000.00 EUR, exempt turnover of 20 000.00 EUR and total input VAT of 10 000.00 EUR. How much input VAT is deductible?
一家荷兰零售与餐饮混合企业当期应税营业额 250 000.00 欧元、免税营业额 50 000.00 欧元，进项税总额 36 000.00 欧元。可抵扣进项税是多少？A Dutch retailer with a restaurant has taxable turnover of 250 000.00 EUR, exempt turnover of 50 000.00 EUR and total input VAT of 36 000.00 EUR. How much input VAT is deductible?
一家爱沙尼亚公司以不含税价 120 000.00 欧元购入设备（税率 24%），已全额抵扣。随后应税用途比例由 100% 降至 50%。按爱沙尼亚的 10 年、每年 1/10 调整规则，该年度的调整额是多少？An Estonian company buys equipment for a net 120 000.00 EUR at 24% and has deducted the input tax in full. The taxable proportion of its use then falls from 100% to 50%. Under the Estonian ten-year one-tenth correction, what is the adjustment for that year?
稽查中，税务机关认定某混合供应商应税营业额 100 000.00 欧元、免税营业额 40 000.00 欧元，进项税 28 000.00 欧元应按 71.43% 抵扣，但企业已全额抵扣 28 000.00 欧元。企业应如何处理？On audit the tax authority finds that a mixed supplier with taxable turnover of 100 000.00 EUR and exempt turnover of 40 000.00 EUR should have deducted 71.43% of its input VAT, but the company claimed the whole 28 000.00 EUR. What must the company do?
一家混合供应商进口一批货物，完税价格 10 000.00 欧元、关税 500.00 欧元，税率 21%，进口增值税 2 205.00 欧元。该公司的抵扣比例是 60%。可抵扣的进口增值税与不可抵扣金额分别是多少？A mixed supplier imports goods with a customs value of 10 000.00 EUR and duty of 500.00 EUR at 21%, so import VAT of 2 205.00 EUR. The deduction fraction is 60%. What is deductible and what is blocked?
比利时企业在定期申报中申请增值税退税，现行规则下的最低申请额是多少？A Belgian company claims a VAT refund through its periodic return. What is the minimum refund threshold under the current rules?
依 Art 28-30 的行政合作规则，一国的税务机关可以请求另一国采取什么行动？Under the administrative cooperation rules of Articles 28 to 30, what may one Member State's tax administration ask another to do?
在计算抵扣比例时，属于强制性免税的营业额（例如医疗保健，Art 132(1)(c)）应如何处理？When computing the deduction fraction, how is turnover from a mandatory exemption, such as healthcare under Article 132(1)(c), treated?