第 1 节 欧盟内取得：定义、纳税地点与发运／到达模型
规则。 欧盟内取得指：纳税人取得动产的所有权处分权，而货物由卖方、买方或第三方从一个成员国运至另一个成员国（Art 20）。把自己的货物调往另一成员国，视同有偿取得（Art 21）；供应给北约武装部队的货物同样视同有偿取得（Art 22）；凡依成员国法律应属货物供应却未课征增值税的交易，一律归类为欧盟内取得（Art 23）。
地点。 增值税的纳税义务发生在货物运抵取得人所在成员国，即到达国（Art 40）；若未按 Art 40 处理，则以签发取得人增值税号的成员国为取得地（Art 41）。发运国输往另一成员国的供应按 Art 138 免税，到达国由取得人反向征税。
| 环节 | 处理 | 依据 |
|---|---|---|
| 发运国 | 输往另一成员国的供应免税 | Art 138 |
| 到达国 | 取得地＝运抵地；反向征税 | Art 40、Art 41 |
| 证明 | 运输单据（CMR）＋合规发票 | Art 178(c) |
考点： 最常见的陷阱是把发运国当成纳税国，或者在供应商发票上直接加上目的国税率。
Section 1 Intra-EU acquisitions: definition, place and the dispatch/arrival model
The rule. An intra-EU acquisition happens when a taxable person acquires the right to dispose as owner of movable tangible property that is dispatched or transported to it, by or on behalf of the vendor or the customer, from one Member State to another (Art 20). Applying your own goods to your business in another Member State is treated as an acquisition for consideration (Art 21); supplies to NATO armed forces are likewise treated as acquisitions for consideration (Art 22); and any transaction that national law would have treated as a supply but on which no VAT was charged is reclassified as an intra-EU acquisition (Art 23).
Where. VAT is due in the Member State of arrival, that is the Member State where the transport to the acquirer ends (Art 40). Unless Art 40 has been applied, the place of the acquisition is the Member State that issued the acquirer's VAT identification number (Art 41). The dispatch Member State exempts the intra-EU supply (Art 138) and the arrival Member State applies the reverse charge to the acquisition.
| Step | Treatment | Basis |
|---|---|---|
| Dispatch MS | Intra-EU supply exempt | Art 138 |
| Arrival MS | Place of acquisition = end of transport; reverse charge | Art 40, Art 41 |
| Evidence | Transport document (CMR) plus a compliant invoice | Art 178(c) |
What the examiner asks. The classic trap is to treat the dispatch Member State as the taxing country, or to add the destination rate to the supplier's invoice.
第 2 节 四项检验：抵扣欧盟内取得增值税的四个条件
四项检验。 抵扣欧盟内取得所涉增值税，必须同时满足四个条件：
- 供应是为对价而作出的（免费赠送、样品不满足）；
- 取得人在到达国被识别为增值税纳税人（有该国增值税号）；
- 货物用于应税经营活动（自用、员工礼品、免税活动不满足）；
- 存在合规发票。
这四项条件来自欧洲法院（ECJ）关于「取得地课税、抵扣权」的判例主线，常被援引的两案为 Entegenic（C-430/04）与 BF Wine（C-425/06）。VERIFY：案号请以 CURIA 判决原文核对后再写入答题纸。
四项检验是抵扣条件，不是纳税义务条件。 若某一条件不满足，取得仍在到达国课税，但进项税不得抵扣，税额成为企业成本。发票迟延取得本身不影响抵扣权（欧洲法院 Wolf Theiss 案；VERIFY 案号）。
申报形式要求。 抵扣还要求纳税人在增值税申报表中填列计算该笔取得应纳税额所需的全部信息，并持有合规发票（Art 178(c)），并在同一纳税期自行申报（Art 179）。
考点： 典型陷阱是问「四项检验未满足会怎样」，标准答案是「仍要缴税，只是不能抵扣」。
Section 2 The four tests for deducting VAT on an intra-EU acquisition
The four tests. To deduct the VAT on an intra-EU acquisition, four conditions must be met together:
- the supply is made for consideration (free gifts and samples fail);
- the taxable person is identified in the Member State of arrival (VAT ID issued there);
- the goods are used for taxable activities (private use, staff gifts and exempt activity fail);
- an invoice exists.
These four conditions come from the line of European Court of Justice case law on taxation in the place of acquisition and on the right to deduct; the two cases most often cited are Enteogenic (C-430/04) and BF Wine (C-425/06). VERIFY: confirm the case numbers against the CURIA judgments before you put them on an exam paper.
The four tests are conditions for deduction, not for liability. If one of them fails, the acquisition is still taxed in the Member State of arrival, but the input VAT cannot be deducted and becomes a cost of the business. The late arrival of an invoice does not by itself defeat the right to deduct (Wolf Theiss, CJEU; VERIFY the case number).
Formal requirements. Deduction also requires the taxpayer to set out in the VAT return all the information needed to calculate the VAT due on the acquisition and to hold a compliant invoice (Art 178(c)), and to self-assess in the same period (Art 179).
What the examiner asks. A typical trap asks what happens when one of the four tests fails; the correct answer is "the VAT is still due, it simply cannot be deducted".
第 3 节 非设立纳税人、私人消费者与未登记企业
三类主体，三种结果。
| 取得人 | 结果 |
|---|---|
| 到达国已登记的 B2B 企业 | 反向征税，可按四项检验抵扣 |
| 非设立纳税人（在另一国无固定机构） | 反向征税；Art 197 与 Art 296 特别制度允许指定税收代理人 |
| 私人消费者或未办增值税登记的企业 | 不反向征税；新车在到达国按特别计税基础缴税；无抵扣权 |
- 私人消费者从另一成员国取得新运输工具时，增值税在使用地（到达国）发生，税负含在标价里，没有抵扣权。
- 未登记企业（例如适用小企业免税的企业）的取得一般不课征增值税，但新运输工具例外（Art 2(1)(b)(ii)）。
- 非设立纳税人在另一成员国购货用于其业务时，由对方按 Art 197 指定代表，或依 Art 296 特别制度由非设立纳税人指定税收代理人。
小企业门槛。 欧盟基准 10 000 欧元，成员国可提高到 35 000 欧元（各国门槛 VERIFY），这直接决定谁落入「未登记企业」一行。
考点： 考题常问「私人消费者在另一国买车是否要缴税、缴在哪、能否抵扣」。
Section 3 Non-established taxable persons, private persons and unregistered businesses
Three types of acquirer, three outcomes.
| Acquirer | Outcome |
|---|---|
| B2B business registered in the arrival MS | Reverse charge; deduction if the four tests are met |
| Taxable person not established (no fixed establishment there) | Reverse charge; Art 197 and the special scheme in Art 296 allow a tax representative to be appointed |
| Private consumer or business not registered for VAT | No reverse charge; a new means of transport is taxed in the arrival MS on the special taxable amount; no right to deduct |
- A private consumer who takes delivery of a new means of transport from another Member State pays VAT in the place of use, the arrival Member State; the tax is built into the price and cannot be deducted.
- The acquisitions of an unregistered business (for example one covered by the small-business exemption) are generally outside the scope of VAT, with the exception of new means of transport (Art 2(1)(b)(ii)).
- A taxable person not established that buys goods for its business in another Member State falls under the reverse charge; the supplier may designate a representative under Art 197, or the non-established person may appoint a tax representative under the special scheme of Art 296.
Small-business threshold. The EU base is 10 000 EUR and Member States may raise it to 35 000 EUR (national thresholds VERIFY); this decides who falls into the unregistered-business row.
What the examiner asks. Expect a question on whether a private consumer buying a car in another Member State pays VAT, where, and whether it is deductible.
第 4 节 机动车：11% 计税基础与经销商利润方案
新运输工具的特别计税基础。 私人或未登记主体从另一成员国取得新运输工具（汽车、摩托车、船、飞机）时，到达国按下式计税：
应税基础 ＝ min( max(购买价, 11% × 市场价), 各类上限 )
| 类别 | 11% 底线 | 上限 |
|---|---|---|
| 乘用车 | 市场价的 11% | 20 000 欧元 |
| 摩托车 | 市场价的 11% | 2 000 欧元（VERIFY） |
| 船 | 市场价的 11% | 60 000 欧元（VERIFY） |
| 飞机 | 市场价的 11% | 300 000 欧元（VERIFY） |
原则是「购买价与市场价孰低」，再由 11% 底线与上限兜底。VERIFY：11% 底线与各上限的具体条款号不在参考卡内，答题前请核对《增值税指令》关于新运输工具计税基础的条款。
两个算例。 市场价 30 000 欧元、成交价 1 500 欧元的汽车：底线 3 300 欧元，21% 得 693 欧元。市场价 40 000 欧元、成交价 38 000 欧元：孰低为 38 000 欧元，但受 20 000 欧元上限限制，20 000 × 21% ＝ 4 200 欧元。
经销商利润方案（Art 228-229a）。 二手车、游艇、飞机等由经销商销售时，只就利润（售价减采购价）课税，适用客户所在成员国税率。这与新车的 11% 规则是两套完全不同的机制。
考点： 题干出现「新车」或「二手车」字样时，先判断适用 11% 规则还是利润方案。
Section 4 Vehicles: the 11 % taxable amount and the dealer margin scheme
The special taxable amount for new means of transport. Where a private person or an unregistered person takes delivery of a new means of transport (car, motorcycle, boat, aircraft) from another Member State, the arrival Member State computes the VAT as follows:
taxable amount = min( max(purchase price, 11 % of market value), category ceiling )
| Category | 11 % floor | Ceiling |
|---|---|---|
| Cars | 11 % of the market value | 20 000 EUR |
| Motorcycles | 11 % of the market value | 2 000 EUR (VERIFY) |
| Boats | 11 % of the market value | 60 000 EUR (VERIFY) |
| Aircraft | 11 % of the market value | 300 000 EUR (VERIFY) |
The principle is the lower of the purchase price or the market value, with the 11 % floor and the ceilings as safeguards. VERIFY: the article number for the 11 % floor and the ceilings is not on the reference card; check the VAT Directive provision on the taxable amount for supplies of new means of transport before you rely on it in an answer.
Two worked examples. A car with a market value of 30 000 EUR bought for 1 500 EUR: the floor is 3 300 EUR, and 21 % gives 693 EUR. A car with a market value of 40 000 EUR bought for 38 000 EUR: the lower of price and market value is 38 000 EUR, but the 20 000 EUR ceiling applies, so 20 000 × 21 % = 4 200 EUR.
The dealer margin scheme (Art 228-229a). Where a dealer sells second-hand vehicles, boats or aircraft, only the margin (sale price minus purchase price) is taxed, at the rate of the Member State of the customer. This is a completely different mechanism from the 11 % rule for new vehicles.
What the examiner asks. If the word new or second-hand appears, decide first which of the two mechanisms applies.
第 5 节 三角取得：Art 141、Art 42 与只课一次税
三角取得。 货物只移动一次却涉及三方时（甲国的甲卖给中间商乙，乙再卖给另一国的客户丙），不能重复课税。
- Art 141：发运国对「依 Art 40 在甲国发生的欧盟内取得」免征增值税；
- Art 42：甲国的取得视同已课征增值税，条件是（a）该取得是为随后在甲国的供应而作，且该客户已按 Art 197 被指定为负税人；（b）已完成 Art 265 的汇总申报表义务。
结果是只课一次增值税，落在货物的最终到达国。
| 环节 | 处理 |
|---|---|
| 甲国 → 乙国 | 免税（Art 138） |
| 乙国取得 | 免税（Art 141） |
| 乙国 → 丙国（德国） | 德国税率 19% |
例：货物价值 20 000 欧元，最终客户在德国，则德国反向征税 20 000 × 19% ＝ 3 800 欧元；甲国与乙国均不开增值税。
考点： 三角交易题最爱问「一共交几次税」。答案：一次，在最终到达国；中间环节是免税加反向征税。
Section 5 Triangular acquisitions: Arts 141 and 42 and taxing only once
Triangular acquisitions. Where there is a single physical movement of goods but three parties (seller A in Member State 1, intermediary B in Member State 2, customer C in Member State 3), VAT must not be charged twice.
- Art 141: the dispatch Member State exempts the VAT on the intra-EU acquisition that takes place in Member State 1 under Art 40;
- Art 42: the acquisition in Member State 1 is deemed to have been taxed, provided that (a) the acquisition is made for the purposes of a subsequent supply in Member State 1 for which the customer has been designated as liable for payment of VAT under Art 197, and (b) the obligations for the recapitulative statement under Art 265 have been fulfilled.
The result is that VAT is charged once, in the final Member State of arrival.
| Step | Treatment |
|---|---|
| MS 1 to MS 2 | Exempt (Art 138) |
| Acquisition in MS 2 | Exempt (Art 141) |
| MS 2 to customer in Germany | German rate 19 % |
Example: goods worth 20 000 EUR sold to a final customer in Germany give a German reverse charge of 20 000 × 19 % = 3 800 EUR; neither Member State 1 nor Member State 2 invoices VAT.
What the examiner asks. Triangular-transaction questions love asking how many times VAT is paid. The answer is once, in the final arrival Member State; the middle legs are exemption plus reverse charge.
第 6 节 纳税义务时间、自评申报与零售实务案例
什么时候纳税、什么时候申报。 货物供应的增值税义务时间：增值税成为应税之月的次月 15 日（Art 22）；欧盟内取得的增值税在到达国成为应税的那个月产生，因此取得人须在到达国的增值税申报表中填列计算所需的全部信息并持有合规发票（Art 178(c)），在同一纳税期自行申报抵扣（Art 179）。
| 国家 | 申报载体 |
|---|---|
| 比利时 | 月度申报，次月 20 日（营业额 ≤ 250 万欧元可按季） |
| 荷兰 | 季度申报加年度申报（4 月 1 日到期）；非设立纳税人月度申报 |
| 法国 | 月度或季度 CA3，年度 CA2 |
| 德国 | 年度 UStVA 加月度或季度预缴（Vorauszahlungen） |
| 西班牙 | 月度 Modelo 303（每月 20 日，1、4、7、10 月为 30 日），年度 Modelo 390；跨境用 Modelo 349 |
| 爱沙尼亚 | 月度，次月 20 日 |
三个零售案例。 一、德国网店向比利时供应商进货：比利时按零税率开票，德国按 19% 反向征税并抵扣。二、比利时门店向法国供应商进货：法国免税开票，比利时按 21% 反向征税。三、私人消费者在另一国车行买车：不反向征税，但新车按 11% 规则在到达国缴税。
考点： 案例题几乎一定会问「在哪国申报、报什么表、税率多少」。
Section 6 Time of the acquisition, self-assessment, reporting and retail examples
When VAT becomes due and when it is reported. For supplies of goods the VAT becomes chargeable on the 15th day of the month following the month in which it became chargeable (Art 22). For an intra-EU acquisition the VAT becomes chargeable in the month in which it becomes chargeable in the destination Member State, so the acquirer must set out in that Member State's VAT return all the information needed to calculate it, hold a compliant invoice (Art 178(c)) and self-assess the deduction in the same period (Art 179).
| Country | Reporting vehicle |
|---|---|
| Belgium | Monthly return by the 20th (quarterly if turnover ≤ 2.5 M EUR) |
| Netherlands | Quarterly return plus annual return (due 1 April); monthly returns for non-established persons |
| France | Monthly or quarterly CA3, annual CA2 |
| Germany | Annual UStVA plus monthly or quarterly prepayments (Vorauszahlungen) |
| Spain | Monthly Modelo 303 (20th, 30th in months 1, 4, 7 and 10), annual Modelo 390; Modelo 349 for intra-EU reporting |
| Estonia | Monthly, by the 20th of the following month |
Three retail examples. First, a German webshop buying stock from a Belgian supplier: Belgium invoices at zero rate and Germany applies the 19 % reverse charge and deducts it. Second, a Belgian shop buying from a French supplier: France invoices exempt and Belgium applies the 21 % reverse charge. Third, a private consumer buying a car from a dealer in another Member State: no reverse charge, but the new vehicle is taxed in the arrival Member State under the 11 % rule.
What the examiner asks. Case questions nearly always ask in which country the return is filed, on which form, and at which rate.
核心术语 / Key terms
| 中文 | English | FR | NL | DE | ES | ET |
|---|---|---|---|---|---|---|
| 欧盟内取得 | intra-EU acquisition of goods | acquisition intracommunautaire de biens | intracommunautaire goederenverwerving | innergemeinschaftlicher Erwerb von Waren | adquisición intracomunitaria de bienes | EL-i kaup |
| 反向征税机制 | reverse charge mechanism | mécanisme d'autoliquidation | verleggingsregeling | Reverse-Charge-Verfahren | mecanismo de inversión del sujeto pasivo | pöördlaadimise mehhanism |
| 发运成员国 | Member State of dispatch | État membre de départ | lidstaat van vertrek | Ausgangsmitgliedstaat | Estado miembro de salida | lähteliikmesriik |
| 到达成员国 | Member State of arrival | État membre d'arrivée | lidstaat van aankomst | Bestimmungsmitgliedstaat | Estado miembro de llegada | sihtkohariik |
| 四项检验 | the four tests for deduction | les quatre conditions de la déduction | de vier voorwaarden voor aftrek | die vier Voraussetzungen für den Vorsteuerabzug | los cuatro requisitos de deducción | nelja tingimust |
| 三角交易 | triangular transaction | transaction triangulaire | driehoekstransactie | Dreiecksgeschäft | transacción triangular | kolmnurkne tehing |
| 新运输工具 | new means of transport | moyen de transport neuf | nieuw vervoermiddel | neues Beförderungsmittel | medio de transporte nuevo | uus transpordivahend |
| 11% 底线 | the 11 % floor | le plancher de 11 % | de bodem van 11 % | die Untergrenze von 11 % | el suelo del 11 % | 11% alampiir |
| 经销商利润方案 | dealer margin scheme | régime de la marge du négociant | marge-regeling voor handelaars | Margenregelung für Händler | régimen de margen del Comerciante | kaupmehe marginaalskeem |
| 自行申报 | self-assessment | autoliquidation | zelfaangifte | Selbstveranlagung | autoliquidación | isehindamine |
| 汇总申报表 | recapitulative statement | état récapitulatif | samenvatting | zusammenfassende Meldung | estado recapitulativo | koondaruanne |
| 运输单据（CMR） | CMR transport document | document de transport CMR | CMR-transportdocument | CMR-Transportdokument | documento de transporte CMR | CMR-transpordidokument |
| 非设立纳税人 | taxable person not established | assujetti non établi | niet-vestigingde belastingplichtige | nicht ansässiger Steuerpflichtiger | sujeto pasivo no establecido | asutamata maksumaksja |
| 用于应税经营活动 | use for taxable activities | affectation à des activités taxables | gebruik voor belaste handelingen | Verwendung für steuerpflichtige Umsätze | afectación a actividades sujetas | tegevitus maksustatud tegevuseks |
公式 / Formulas
vat = round((net + supplier_charged_freight) * destination_rate, 2)
反向征税金额 ＝（不含税发票额 ＋ 卖方收取的运费等）× 到达国税率
reverse charge VAT = (net invoice amount + supplier-charged freight) x destination rate
10 000.00 ＋ 300.00 ＝ 10 300.00，× 19% ＝ 1 957.00 欧元base = min(max(purchase_price, 0.11 * market_value), 20000)
新运输工具应税基础 ＝ min(max(购买价, 11% × 市场价), 各类上限)
taxable amount for a new means of transport = min(max(purchase price, 11 % x market value), ceiling)
max(1 500.00, 3 300.00) ＝ 3 300.00 欧元，× 21% ＝ 693.00 欧元vat = round((sale_price - purchase_price) * rate, 2)
经销商利润 ＝ 售价 − 采购价；应纳增值税 ＝ 利润 × 客户所在国税率
dealer margin = sale price - purchase price; VAT = margin x rate of the Member State of the customer
(12 500.00 − 9 000.00) × 21% ＝ 735.00 欧元vat = round(base * arrival_rate, 2)
三角取得：应纳税额 ＝ 最终到达国计税基础 × 到达国税率（只课一次）
triangular acquisition: VAT = base in the final arrival Member State x its rate (charged once)
20 000.00 × 19% ＝ 3 800.00 欧元tax_point = month_of_acquisition + 1
纳税义务时间：取得当月成为应税，次月 15 日为申报基准
time of charge: the month of the acquisition becomes chargeable, filed by the 15th of the following month
2026 年 3 月取得 → 2026 年 4 月 15 日为申报基准
高频陷阱 / Pitfalls
- 把发运成员国当成纳税成员国：发运国按 Art 138 免税，增值税在到达国反向征税。
Treating the dispatch Member State as the taxing country: the dispatch MS exempts the supply (Art 138) and the VAT is reverse charged in the arrival MS. - 认为四项检验决定要不要纳税：四项检验是抵扣条件，不满足时仍要缴税，只是不得抵扣。
Thinking the four tests decide whether VAT is due: they are conditions for deduction; if one fails the VAT is still due but cannot be deducted. - 认为运费永远在税基之外：卖方收取的运输与保险费属于对价的一部分（Art 90、Art 78(b)）。
Thinking freight is always outside the base: transport and insurance charged by the supplier form part of the consideration (Art 90, Art 78(b)). - 私人买新车按发票全额计税：应适用 11% 底线与各类上限的特别计税基础。
Taxing a private purchase of a new car on the full invoice price: the special taxable amount with the 11 % floor and the ceilings applies. - 二手车按全额课税：经销商只就利润（售价减采购价）纳税。
Taxing a second-hand vehicle on its full value: the dealer owes VAT on the margin only. - 三角交易中让三方各交一次税：只有最终到达国课一次税。
Charging VAT three times in a triangular chain: only the final arrival Member State is taxed. - 忘记在申报表中填列取得信息并持有合规发票，抵扣可能被否定（Art 178(c)）。
Forgetting to state the acquisition in the VAT return and to hold a compliant invoice; the deduction can be refused (Art 178(c)). - 认为非设立纳税人不指定代理人就毫无风险：成员国可规定由买方负税（细则 VERIFY）。
Assuming a non-established person who appoints no representative carries no risk: Member States may make the customer liable (national detail VERIFY).
各国要点 / Country notes
BE
比利时对非设立纳税人在比利时作出应税供应强制要求增值税登记，并须委任一名非居民增值税代理人（2019 年 1 月 1 日起）。申报按月于次月 20 日提交，营业额不超过 250 万欧元可按季。标准税率 21%。2026 年 3 月 1 日起实际生效的只有两项：住宿与露营 6% 调为 12%，农药与植保产品 12% 调为 21%。另外三项（影院与体育门票 6%→12%（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）、餐饮非酒精饮料 21%→12%（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效）（2026 年被撤销或暂缓，未生效））已被撤销或暂缓，不得作为现行规则陈述。
Belgium requires mandatory VAT registration for non-established suppliers making taxable supplies in Belgium, with a non-resident VAT representative (since 1 January 2019). Returns are monthly by the 20th, quarterly if turnover does not exceed EUR 2.5 million. The standard rate is 21%. Only two changes entered into force on 1 March 2026: furnished accommodation and camping move from 6 % to 12 %, and pesticides and plant-protection products move from 12 % to 21 %. Three other measures (cinema and sport tickets, take-away food and non-alcoholic drinks, and non-alcoholic drinks in restaurants) were annulled or suspended and must not be stated as current law.
NL
荷兰增值税号为 NL 加 9 位数字加 B 加 2 位后缀。非设立纳税人在荷兰有货物存储时需要荷兰增值税号并委任财政代理人；非设立纳税人按月申报。荷兰为 21% 标准税率、9% 低税率（食品、书籍、药品），没有 6% 税率。进口增值税可递延（postponed VAT accounting）。
The Dutch VAT number is NL plus 9 digits plus B plus 2 digits. A foreign B2B supplier needs a Dutch VAT number and a fiscal representative if goods are stored in NL; non-established persons file monthly returns. The Netherlands applies 21 % standard and 9 % reduced rates (food, books, medicine) and has no 6 % rate. Import VAT may be deferred under the postponed VAT accounting scheme.
FR
法国为 20% 标准、10% 与 5.5% 低税率，另有 2.1% 的 taux particulier。非设立纳税人与欧盟外卖家一般需要财政代理人（对应 Art 283-2 CGI 的 DA 制度）。进口增值税可通过 autoliquidation 递延。申报为月度或季度 CA3，年度 CA2。
France applies 20 % standard, 10 % and 5.5 % reduced rates, plus the 2.1 % taux particulier. Non-established persons and non-EU sellers normally need a fiscal representative (the DA regime under Art 283-2 CGI). Import VAT can be deferred through autoliquidation. Returns are the monthly or quarterly CA3 and the annual CA2.
DE
德国为 19% 标准、7% 低税率（食品、书籍、公共交通、酒店、餐饮），没有 10% 或 5.5% 税率。跨境取得在德国由取得人自行申报，通过年度 UStVA 与月度或季度预缴（Vorauszahlungen）缴纳；进口增值税可依 §9 与 §10 UStG 递延（EUSt-Vergütung）。非居民代理人的规定见 §13a UStG。
Germany applies 19 % standard and 7 % reduced rates (food, books, public transport, hotels, restaurant meals) and has no 10 % or 5.5 % rate. An intra-EU acquisition is self-assessed in Germany and settled through the annual UStVA and the monthly or quarterly prepayments (Vorauszahlungen); import VAT can be deferred under §9 and §10 UStG (EUSt-Vergütung). The rules for non-resident representatives are in §13a UStG.
ES
西班牙为 21% 标准、10% 低税率；加那利群岛适用 IGIC 7% 与 3%，休达与梅利利亚不征增值税。跨境取得与供应在 Modelo 349 申报，增值税在 Modelo 303 按月申报（每月 20 日，1、4、7、10 月为 30 日），年度申报为 Modelo 390。进口增值税可递延（IVA diferido）。
Spain applies 21 % standard and 10 % reduced rates; the Canary Islands apply IGIC at 7 % and 3 %, and Ceuta and Melilla levy no VAT. Intra-EU acquisitions and supplies are reported on Modelo 349; VAT is filed monthly on Modelo 303 (by the 20th, by the 30th in months 1, 4, 7 and 10) and annually on Modelo 390. Import VAT may be deferred (IVA diferido).
EE
爱沙尼亚标准税率自 2025 年 7 月 1 日起由 22% 提高到 24% 并已永久化，低税率为 13% 与 9%；多数公共资料仍写 22%，不要使用。爱沙尼亚增值税号为 EE 加 9 位数字，申报按月于次月 20 日提交，税务记录保存 7 年。爱沙尼亚是否提供进口增值税递延，**VERIFY**。
Estonia's standard rate rose from 22 % to 24 % on 1 July 2025 and the increase was made permanent; the reduced rates are 13 % and 9 %. Most online sources still quote 22 % - do not. The Estonian VAT number is EE plus 9 digits, returns are monthly by the 20th of the following month, and VAT records are kept for 7 years. Whether Estonia offers a deferral of import VAT is **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.
德国网店向比利时供应商进货：不含税发票金额 10 000.00 欧元，比利时供应商另收取送货到德国仓库的运费 300.00 欧元。该笔取得在德国反向征税。德国网店须自行申报的增值税是多少？A German webshop buys stock from a Belgian supplier: the net invoice amount is 10 000.00 EUR and the Belgian supplier charges 300.00 EUR for delivery to the German warehouse. The acquisition is reverse charged in Germany. What VAT must the German buyer self-assess?
比利时门店向法国供应商进货：不含税发票金额 5 000.00 欧元，法国供应商另收取运输费 150.00 欧元。该笔取得在比利时反向征税。比利时门店须自行申报的增值税是多少？A Belgian shop buys from a French supplier: the net invoice amount is 5 000.00 EUR and the French supplier charges 150.00 EUR for transport. The acquisition is reverse charged in Belgium. What VAT must the Belgian buyer self-assess?
德国私人卖家以 1 500.00 欧元的价格，把一辆市场价值 30 000.00 欧元的新车卖给比利时私人买家。适用新运输工具的特别计税基础（11% 底线、乘用车上限 20 000.00 欧元）。比利时应征的增值税是多少？A private seller in Germany sells a new car to a private buyer in Belgium for 1 500.00 EUR; the market value of the car is 30 000.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000.00 EUR ceiling for cars). How much VAT is due in Belgium?
法国私人卖家以 38 000.00 欧元把一辆市场价值 40 000.00 欧元的新车卖给西班牙私人买家。适用新运输工具的特别计税基础（11% 底线、乘用车上限 20 000.00 欧元）。西班牙应征的增值税是多少？A private seller in France sells a new car to a private buyer in Spain for 38 000.00 EUR; the market value is 40 000.00 EUR. The special taxable amount for new means of transport applies (11 % floor, 20 000.00 EUR ceiling for cars). How much VAT is due in Spain?
荷兰二手车经销商以 9 000.00 欧元购入一辆二手车，再以 12 500.00 欧元卖给荷兰私人客户。按汽车利润方案，经销商就利润课税，适用荷兰税率。经销商应就本次销售收取的增值税是多少？A Dutch second-hand car dealer buys a used car for 9 000.00 EUR and sells it to a private customer in the Netherlands for 12 500.00 EUR. Under the automotive margin scheme the dealer taxes the margin at the Dutch rate. How much VAT may the dealer charge on this sale?
三角交易：比利时甲商把价值 20 000.00 欧元的货物卖给荷兰中间商乙，乙再卖给德国客户丙，货物只移动一次。乙在荷兰已按 Art 141 处理。该笔交易中应向德国客户收取的增值税是多少？Triangular transaction: a Belgian seller sells goods worth 20 000.00 EUR to a Dutch intermediary, who sells them on to a German customer; the goods move only once. The intermediary has already applied Art 141 in the Netherlands. What VAT is charged to the German customer?
以下哪一项不属于抵扣欧盟内取得增值税的四项检验？Which of the following is NOT one of the four tests for deducting VAT on an intra-EU acquisition?
荷兰门店于 2026 年 3 月 12 日收到比利时供应商发来的货物，荷兰发票已载明荷兰增值税号。取得在荷兰反向征税。荷兰门店应在哪个纳税期申报这笔取得？A Dutch shop receives goods from a Belgian supplier on 12 March 2026 and the invoice states the Dutch VAT number. The acquisition is reverse charged in the Netherlands. In which period must the Dutch buyer report the acquisition?
一家法国公司在比利时没有设立机构，向比利时供应商购入 12 000.00 欧元的货物转售比利时，比利时适用非设立纳税人特别制度（Art 296）。该笔取得的比利时增值税是多少？A French company with no establishment in Belgium buys goods worth 12 000.00 EUR from a Belgian supplier for resale in Belgium, and Belgium applies the special scheme for non-established taxable persons (Art 296). What Belgian VAT is due on the acquisition?
爱沙尼亚商店向西班牙供应商购入 10 000.00 欧元的货物，该笔取得在爱沙尼亚反向征税。爱沙尼亚须自行申报的增值税是多少？An Estonian shop buys goods worth 10 000.00 EUR from a Spanish supplier; the acquisition is reverse charged in Estonia. What VAT must Estonia self-assess?
一家已登记增值税的比利时公司以 7 000.00 欧元向荷兰供应商购买商品，但货物用于私人自用而非经营活动。该笔取得在比利时仍须课税。下列哪一项正确？A Belgian VAT-registered company buys goods for 7 000.00 EUR from a Dutch supplier, but the goods are used for private purposes rather than for taxable activities. The acquisition is still taxed in Belgium. Which statement is correct?
比利时供应商以 8 000.00 欧元（不含税）向一家德国增值税登记客户销售商品并送货至汉堡。该供应商发票上应收取的增值税是多少？A Belgian supplier sells goods to a German VAT-registered customer for 8 000.00 EUR net, delivered to Hamburg. What VAT should the supplier invoice?
链式交易：法国供应商以 9 000.00 欧元把家具卖给德国客户，货物先经比利时仓库中转。适用链式交易简化处理时，增值税在哪一国课征、金额多少？Chain transaction: a French supplier sells furniture to a German customer for 9 000.00 EUR, with the goods passing through a Belgian warehouse first. Under the chain-transaction simplification, where is the VAT charged and how much?
关于欧盟内取得的四项检验，下列哪一项表述正确？Which statement about the four tests for an intra-EU acquisition is correct?
法国零售商向比利时供应商购货，不含税金额 20 000.00 欧元，比利时供应商另收取送货费 800.00 欧元。取得在法国反向征税。法国零售商须自行申报的增值税是多少？A French retailer buys goods from a Belgian supplier for 20 000.00 EUR net; the Belgian supplier additionally charges 800.00 EUR for delivery. The acquisition is reverse charged in France. What VAT must the French retailer self-assess?
荷兰商店向比利时供应商购入 12 500.00 欧元库存，比利时供应商另收取送货费 500.00 欧元。取得在荷兰反向征税。荷兰须自行申报的增值税是多少？A Dutch shop buys 12 500.00 EUR of stock from a Belgian supplier who charges 500.00 EUR for delivery. The acquisition is reverse charged in the Netherlands. What VAT must the Netherlands self-assess?
比利时二手车经销商以 11 000.00 欧元购入一辆二手车，再以 15 000.00 欧元卖给德国私人客户。按汽车利润方案，只就利润按客户所在国（德国 19%）课税。应收取的增值税是多少？A Belgian second-hand car dealer buys a car for 11 000.00 EUR and sells it to a private customer in Germany for 15 000.00 EUR. Under the automotive margin scheme only the margin is taxed, at the rate of the customer's Member State (Germany 19 %). What VAT may be charged?
法国零售商向比利时供应商购入 15 000.00 欧元库存，货物运至法国门店。取得在法国反向征税。法国零售商须自行申报的增值税是多少？A French retailer buys 15 000.00 EUR of stock from a Belgian supplier, delivered to its French store. The acquisition is reverse charged in France. What VAT must the French retailer self-assess?
比利时商店从荷兰供应商购入一辆 30 000.00 欧元的新货车用于经营。买方在比利时已登记增值税号，故适用普通取得反向征税，而不是新运输工具的 11% 规则。该笔取得须自行申报的增值税是多少？A Belgian shop buys a new delivery van for 30 000.00 EUR from a Dutch supplier for business use. The buyer is registered for VAT in Belgium, so the ordinary acquisition reverse charge applies rather than the 11 % rule for new means of transport. What VAT must be self-assessed?
比利时私人消费者以 24 000.00 欧元从德国车行购买一辆新汽车（市场价 24 000.00 欧元）。车行按新运输工具特别计税基础（11% 底线、乘用车上限 20 000.00 欧元）在比利时开票，消费者支付的全部价款是多少？A private consumer in Belgium buys a new car from a German dealer for 24 000.00 EUR (market value 24 000.00 EUR). The dealer invoices Belgian VAT on the special taxable amount for new means of transport (11 % floor, 20 000.00 EUR ceiling for cars). How much does the consumer pay in total?