第 1 节 远程销售与 150 欧元门槛
规则。 远程销售指货物从一个成员国运到另一成员国消费者所在地，消费者无须亲临。货物的供应地按目的地规则确定在消费者所在成员国（Art 33），因此原则上适用目的地成员国的增值税。
150 欧元门槛（Art 48）。 单件货件（consignment）的价值不超过 150 欧元时，增值税由消费者在进口时自行缴纳；超过 150 欧元时，卖家必须在结账时按目的地成员国税率通过 OSS 收取增值税。
| 项目 | 处理 |
|---|---|
| 货件 ≤ 150 欧元 | 消费者在进口环节缴税；卖家也可经 OSS 选择代收 |
| 货件 > 150 欧元 | 卖家在结账时经 OSS 收取目的地增值税 |
| 运费与保险单独列示 | 不计入门槛判断（以内在价值判断） |
门槛不适用（例外）。 新运输工具；电力、燃气与水；供热与制冷能源；含增值税的广播与电视服务；其他应税消费税商品；需安装的工程与动产。
考点： 150 欧元是「谁在什么时候缴税」的分界线，不是免税线。
Section 1 Distance selling and the EUR 150 threshold
The rule. Distance selling means that goods are sent from one Member State to a consumer in another Member State, without the consumer having to travel. The place of supply is determined by the country-of-destination rule in the Member State of the consumer (Art 33), so the VAT of the destination Member State applies as the starting point.
The EUR 150 threshold (Art 48). Where the value of a consignment does not exceed EUR 150, the VAT is accounted for by the customer at the time of import. Where the consignment exceeds EUR 150, the seller must charge the VAT of the destination Member State at checkout through the OSS.
| Item | Treatment |
|---|---|
| Consignment ≤ EUR 150 | The customer pays the VAT at import; the seller may also collect it through the OSS by election |
| Consignment > EUR 150 | The seller charges destination VAT at checkout through the OSS |
| Freight and insurance shown separately | Excluded from the threshold test (intrinsic value) |
Exceptions where the threshold does not apply. New means of transport; electricity, gas and water; heating and cooling energy; broadcast and television services subject to VAT; other goods subject to excise duty; and works and movables to be installed.
What the examiner asks. EUR 150 is the line between who pays VAT and when; it is not an exemption threshold.
第 2 节 目的地规则与视同供应商
视同供应商（Art 204、Art 207）。 欧盟外卖家通过远程销售把货物卖给欧盟消费者时：进口远程销售适用 Art 204，欧盟内远程销售适用 Art 207。非欧盟卖家被视为视同供应商，须在消费者所在成员国指定税收代理人，并在结账时收取目的地成员国的增值税。
欧盟设立卖家。 在一个成员国设立的卖家向另一成员国消费者销售时，直接通过 OSS 按目的地成员国税率开票，无须在目的地国设立实体；但若货物先进入另一国再转运，该国可能主张征税权（目的地规则下的进境征税，细则 VERIFY）。
反向征税的边界（Art 214-215）。 Art 214 与 Art 215 规定的是服务方向的反向征税：欧盟内取得服务，以及未在纳税国设立但设有固定机构的纳税人提供的服务。对在欧盟设立的卖家，B2C 远程销售货物不走这两条，而是经 OSS 直接按目的地税率收费；B2B 远程销售货物适用第 10 章的欧盟内取得反向征税（Art 40、Art 178(c)、Art 179）。
小结。
| 卖家身份 | 增值税如何收取 |
|---|---|
| 欧盟设立（B2C） | 结账时经 OSS 按目的地税率收取 |
| 欧盟外（B2C） | 视同供应商，指定代理人后按目的地税率收取 |
| 任何卖家（B2B） | 欧盟内取得反向征税（见第 10 章） |
考点： 题目问「卖家要不要在每个成员国登记」时，先判断卖家是欧盟内设立还是欧盟外设立。
Section 2 The destination rule and the deemed supplier
Deemed supplier (Art 204 and Art 207). Where a seller established outside the EU makes distance sales of goods to EU consumers, the rules differ by the origin of the goods: Art 204 covers distance sales of imported goods and Art 207 covers intra-EU distance sales. The non-EU seller is treated as a deemed supplier, must appoint a tax representative in the Member State of the consumer and charges the VAT of the destination Member State at checkout.
Sellers established in the EU. A seller established in one Member State that sells to consumers in another charges the VAT of the destination Member State through the OSS and needs no establishment there. If the goods first enter another Member State and are then dispatched, that Member State may claim the right to tax (detail VERIFY).
Where the reverse charge ends (Art 214-215). Arts 214 and 215 concern the reverse charge for services: intra-EU acquisitions of services, and supplies by a taxable person who is not established in the Member State where the tax is due but has a fixed establishment there. For a seller established in the EU, B2C distance sales of goods do not use these provisions: they are charged through the OSS at the destination rate, while B2B distance sales of goods follow the intra-EU acquisition reverse charge of Chapter 10 (Art 40, Art 178(c), Art 179).
Summary.
| Seller | How the VAT is charged |
|---|---|
| Established in the EU (B2C) | Destination VAT charged at checkout through the OSS |
| Outside the EU (B2C) | Deemed supplier appoints a representative and charges destination VAT |
| Any seller (B2B) | Intra-EU acquisition reverse charge (see Chapter 10) |
What the examiner asks. When a question asks whether the seller must register in every Member State, start by asking whether the seller is established in the EU.
第 3 节 OSS：一站式商店
是什么。 一站式商店（Art 305-318）让卖家在一个成员国申报、在多个目的地成员国缴税，覆盖欧盟内远程销售货物与 B2C 服务（电信、电子服务等）。
| 类别 | 识别地 | 申报 |
|---|---|---|
| 欧盟设立卖家 | 设立地成员国 | 在每个适用的目的地成员国提交 OSS 申报 |
| 欧盟外卖家 | 税收代理人所在成员国 | 同上，并在目的地国指定代理人 |
门槛。 自 2021 年 7 月 1 日起，跨境电信与电子服务的 10 000 欧元门槛取消；货物远程销售从来没有门槛，150 欧元只是决定消费者在进口时缴税还是卖家在结账时代收。
税率。 一律按目的地成员国税率，含低税率（德国书籍 7%、荷兰书籍 9%、爱沙尼亚标准 24%）。
申报（Art 308）。 卖家或视同供应商按月或按季在每个适用的成员国提交 OSS 申报；即使该期没有销售额也要提交。
发票。 发票须载明卖方名称与增值税号、买方的目的地国增值税识别号（OSS 客户号）、日期与编号、计税基础、目的地成员国税率与税额；B2B 还须注明反向征税。
考点： 发票上税率一栏考的是目的地成员国税率，不是卖方所在国税率。
Section 3 The OSS: the one-stop shop
What it is. The one-stop shop (Art 305-318) lets a seller file in one Member State and pay in several destination Member States. It covers intra-EU distance sales of goods and B2C services such as telecommunications and electronic services.
| Category | Identification | Reporting |
|---|---|---|
| Seller established in the EU | Member State of establishment | Files an OSS return in each applicable destination Member State |
| Seller outside the EU | Member State of the tax representative | Same, and appoints a representative in each destination |
Thresholds. Since 1 July 2021 the EUR 10 000 threshold for cross-border telecommunications and electronic services has been abolished. Distance sales of goods never had a threshold: EUR 150 only decides whether the customer pays at import or the seller collects at checkout.
Rates. Always the rate of the destination Member State, including reduced rates (books at 7 % in Germany, 9 % in the Netherlands, the standard 24 % in Estonia).
The return (Art 308). The seller or deemed supplier files an OSS return monthly or quarterly in each applicable Member State, and files even where there were no sales in the period.
Invoicing. The invoice must show the seller and its VAT number, the buyer's VAT identification number in the destination Member State (the OSS customer number), the date and number, the taxable amount, the rate of the destination Member State and the VAT amount; for B2B supplies the reverse charge wording is added.
What the examiner asks. The rate shown on the invoice is the rate of the destination Member State, not the rate of the seller's country.
第 4 节 IOSS：进口一站式商店
条件（Art 369a-370）。 同时满足才可使用：卖家在欧盟外；货件的内在价值不超过 150 欧元（不含单独列示的运输与保险）；B2C 销售；不含消费税商品；不含新运输工具。
运作。 视同供应商在每个到达成员国指定税收代理人；进口增值税在进口时收取并随 IOSS 申报；卖家在结账时不向消费者收取增值税。
申报。 IOSS 申报按月提交。若某季度内按 IOSS 发运的货物总值不超过 10 000 欧元，该季度无需提交申报（VERIFY：条款号与门槛的准确表述须核对）。
| OSS | IOSS | |
|---|---|---|
| 适用 | 欧盟内销售；或欧盟外卖家自行处理进口 | 欧盟外卖家，货件内在价值 ≤ 150 欧元 |
| 增值税收取时点 | 结账时收取目的地增值税 | 进口时收取进口增值税 |
| 卖家义务 | 需在每个目的地国登记或指定代理人 | 需指定税收代理人 |
考点： 卖家有欧盟增值税号并不代表可以放弃 IOSS，要先看货件价值与商品类型。
Section 4 The IOSS: the import one-stop shop
Conditions (Art 369a-370). All of the following must hold: the seller is established outside the EU; the intrinsic value of the consignment does not exceed EUR 150 (excluding transport and insurance shown separately); the sale is B2C; no excise goods; and no new means of transport.
How it works. The deemed supplier appoints a tax representative in each Member State of arrival. The import VAT is collected at the moment of import and reported through the IOSS return. The seller does not charge VAT to the consumer at checkout.
The return. The IOSS return is filed monthly. Where the total value of the goods despatched under the IOSS in a quarter does not exceed EUR 10 000, no return is due for that quarter (VERIFY: confirm the article number and the exact wording of the threshold).
| OSS | IOSS | |
|---|---|---|
| Use | Intra-EU sales; or a non-EU seller handling the import itself | Non-EU seller, consignment intrinsic value ≤ EUR 150 |
| When VAT is charged | Destination VAT at checkout | Import VAT at import |
| Seller obligations | Register or appoint a representative in each destination | Appoint a tax representative |
What the examiner asks. Having a EU VAT number does not mean the IOSS can be skipped: check the consignment value and the type of goods first.
第 5 节 2026 海关改革叠加层与 ViDA
2026 年 7 月 1 日起（已生效）。 150 欧元以下货件的关税免征额被取消；对不超过 150 欧元的货件，按每种货品 3 欧元征收临时从量关税，适用至 2028 年 7 月 1 日。法律依据：理事会条例 (EU) 2026/382。关税进入进口增值税计税基础。
2026 年 11 月 1 日起（已生效）。 每条申报行项目收取 2 欧元海关处理费。
| 日期 | 变化 | 状态 |
|---|---|---|
| 2026-07-01 | 150 欧元关税免征额取消；每种货品 3 欧元临时关税，适用至 2028-07-01 | 已生效 |
| 2026-11-01 | 每条申报行项目 2 欧元海关处理费 | 已生效 |
| 2028-07-01 | 恢复正常关税，临时措施终止 | 未来 |
ViDA。 2025 年 3 月 11 日理事会通过增值税数字化一揽子方案（12 项指令），内容包括平台规则、电子发票与电子申报，以及 2030 年代的进口增值税简化。VERIFY：分阶段适用日期须查证后再引用。
考点： 2026 年 7 月 1 日之后仍按「150 欧元以下无关税」计算进口增值税，是本题库最常见的过时答案。
Section 5 The 2026 customs overlay and ViDA
From 1 July 2026 (in force). The EUR 150 customs duty exemption for low-value consignments is abolished. A temporary flat duty of EUR 3 per item type applies to consignments not exceeding EUR 150, until 1 July 2028. The legal basis is Council Regulation (EU) 2026/382. The duty increases the VAT base on import.
From 1 November 2026 (in force). A customs handling fee of EUR 2 per declaration line item applies.
| Date | Change | Status |
|---|---|---|
| 2026-07-01 | EUR 150 duty exemption abolished; EUR 3 flat duty per item type until 2028-07-01 | In force |
| 2026-11-01 | EUR 2 customs handling fee per declaration line item | In force |
| 2028-07-01 | Return to normal customs duties; the temporary measures end | Future |
ViDA. On 11 March 2025 the Council adopted the VAT in the Digital Age package (12 directives) covering platform rules, e-invoicing and e-reporting, and a simplification of import VAT handling in the 2030s. VERIFY: confirm the exact staged application dates before quoting them.
What the examiner asks. Continuing to compute import VAT on the assumption that consignments below EUR 150 are duty free is the most common out-of-date answer in this syllabus.
第 6 节 实务计算与 OSS／IOSS 的选择
案例：中国网店卖 120 欧元服装给德国消费者。
| 步骤 | 金额 |
|---|---|
| 服装（内在价值） | 120.00 欧元 |
| 运费（单独列示，运至欧盟边境） | 10.00 欧元 |
| 完税价格（120.00 + 10.00） | 130.00 欧元 |
| 临时关税（每种货品 3 欧元） | 3.00 欧元 |
| 进口增值税计税基础（130.00 + 3.00） | 133.00 欧元 |
| 进口增值税（德国 19%） | 25.27 欧元 |
| 消费者实付 | 158.27 欧元 |
三个关键点。 一、运费虽单独列示，仍计入完税价格，因为运至欧盟边境的运输与保险属于价格加计项。二、关税进入进口增值税税基。三、2 欧元处理费按申报行项目计收，主流做法是不计入货物的增值税税基（VERIFY）。
门槛与运费。 门槛只看单独列示的运输与保险以外的价值：145 欧元服装加 20 欧元运费，门槛测试用 145 欧元。
算式口诀。 完税价格 → 加关税 → 乘进口国税率；三步缺一不可。
Section 6 Worked calculation and choosing between OSS and IOSS
Case: a Chinese webshop sells a EUR 120 garment to a German consumer.
| Step | Amount |
|---|---|
| Garment (intrinsic value) | 120.00 EUR |
| Freight (shown separately, to the EU border) | 10.00 EUR |
| Customs value (120.00 + 10.00) | 130.00 EUR |
| Temporary flat duty (EUR 3 per item type) | 3.00 EUR |
| Import VAT base (130.00 + 3.00) | 133.00 EUR |
| Import VAT (Germany 19 %) | 25.27 EUR |
| Total paid by the consumer | 158.27 EUR |
Three points to remember. First, freight shown separately still enters the customs value, because transport and insurance up to the EU border are additions to the price. Second, the duty increases the import VAT base. Third, the EUR 2 handling fee is charged per declaration line item and, on the mainstream reading, is not added to the VAT base of the goods (VERIFY).
Threshold and freight. The threshold test uses the value excluding transport and insurance shown separately: a EUR 145 garment with EUR 20 of freight is tested at EUR 145.
The formula. Customs value, then add the duty, then multiply by the rate of the country of import. All three steps are needed.
核心术语 / Key terms
| 中文 | English | FR | NL | DE | ES | ET |
|---|---|---|---|---|---|---|
| 远程销售 | distance selling | vente à distance | verkoop op afstand | Fernabsatz | venta a distancia | kaugmüük |
| 一站式商店 | one-stop shop (OSS) | guichet unique (OSS) | eenstopwinkel (OSS) | One-Stop-Shop (OSS) | ventanilla única (OSS) | ühispunkt (OSS) |
| 进口一站式商店 | import one-stop shop (IOSS) | OSS à l'importation (IOSS) | import-OSS (IOSS) | Import-OSS (IOSS) | OSS a la importación (IOSS) | import-OSS (IOSS) |
| 视同供应商 | deemed supplier | assujetti supposé | fictieve btw-plichtige | fiktiver Lieferant | sujeto pasivo presumido | tõhus tegelik maksumaksja |
| 税收代理人 | tax representative | représentant fiscal | fiscale vertegenwoordiger | Steuervertreter | representante fiscal | maksuhaldur |
| 目的地成员国 | Member State of destination | État membre de destination | lidstaat van bestemming | Bestimmungsmitgliedstaat | Estado miembro de destino | sihtkohaliikmesriik |
| 内在价值 | intrinsic value | valeur intrinsèque | intrinsieke waarde | intrinsischer Wert | valor intrínseco | tegelik väärtus |
| 完税价格 | customs value | valeur en douane | douanewaarde | Zollwert | valor en aduana | tolliväärtus |
| 关税 | customs duty | droits de douane | douanerechten | Zoll | derechos de aduana | toll |
| 每种货品 3 欧元临时关税 | temporary flat duty of EUR 3 per item type | droit forfaitaire temporaire de 3 EUR par type d'article | tijdelijk vast recht van 3 EUR per artikelsoort | vorübergehende Abgabe von 3 EUR je Artikeltyp | derecho arancelario temporal de 3 EUR por tipo de artículo | ajutine tasu 3 euro saaduse liigi kohta |
| 海关处理费 | customs handling fee | frais de traitement en douane | douanehandlingskosten | Zollbearbeitungsgebühr | tasa de gestión aduanera | tollideklaratsiooni käsitsemistasu |
| 进口增值税 | import VAT | TVA à l'importation | btw bij invoer | Einfuhrumsatzsteuer | IVA a la importación | importimaks |
| OSS 申报 | OSS return | déclaration OSS | OSS-aangifte | OSS-Anmeldung | declaración OSS | OSS-deklaratsioon |
| 平台规则 | platform rules | règles applicables aux plateformes | platformregels | Plattformregeln | reglas de plataformas | platvormireeglid |
公式 / Formulas
customs_value = round(price_paid + transport_to_border, 2)
完税价格 ＝ 实际支付或应付的价格 ＋ 运至欧盟边境的运输与保险等加计项
customs value = price actually paid or payable + additions such as transport and insurance up to the EU border
120.00 ＋ 10.00 ＝ 130.00 欧元vat_base = round(customs_value + duty + other_charges, 2)
进口增值税计税基础 ＝ 完税价格 ＋ 关税 ＋ 进口时应缴的其他税费
import VAT base = customs value + customs duty + all other taxes and charges due on import
130.00 ＋ 3.00 ＝ 133.00 欧元vat = round(vat_base * import_rate, 2)
进口增值税 ＝ 计税基础 × 进口国增值税税率
import VAT = VAT base x the VAT rate of the Member State of import
133.00 × 19% ＝ 25.27 欧元total = round(goods + freight + duty + vat, 2)
消费者实付 ＝ 货值 ＋ 单独列示的运费 ＋ 关税 ＋ 进口增值税
total paid by the consumer = goods + separately shown freight + duty + import VAT
120.00 ＋ 10.00 ＋ 3.00 ＋ 25.27 ＝ 158.27 欧元oss_due = round(destination_sales * destination_rate, 2)
OSS 应报额 ＝ 各目的地成员国应税销售额 × 目的地成员国税率
OSS amount due = taxable sales in each destination Member State x its rate
8 000.00 × 20% ＝ 1 600.00 欧元vat_base = round(customs_value + 3 * item_types, 2)
IOSS 计税基础 ＝ 完税价格 ＋ 3 欧元 × 每种货品（不超过 150 欧元的货件，2026-07-01 至 2028-07-01）
IOSS base = customs value + EUR 3 per item type (consignments not exceeding EUR 150, 1 July 2026 to 1 July 2028)
130.00 ＋ 3.00 ＝ 133.00 欧元
高频陷阱 / Pitfalls
- 把 150 欧元门槛当免税线：低于门槛只是由消费者在进口时缴税，不是免税。
Treating the EUR 150 threshold as an exemption: below it the customer simply pays the VAT at import. - 用含运费的金额判断门槛：单独列示的运输与保险不计入门槛测试。
Testing the threshold on an amount that includes freight: transport and insurance shown separately are excluded from the test. - 忘记门槛的例外：新车、电力燃气水、供热制冷、含增值税的广播电视、消费税商品、需安装的工程与动产均不适用门槛。
Forgetting the exceptions: new means of transport, electricity, gas and water, heating and cooling, VAT broadcast and television, excise goods, and works and movables to be installed. - 用 IOSS 报消费税商品或新运输工具：两者都被排除在 IOSS 之外。
Using the IOSS for excise goods or for new means of transport: both are excluded. - 2026 年 7 月 1 日后仍按 150 欧元以下无关税计算税基：临时关税每种货品 3 欧元已进入税基。
Still computing the base on the assumption that consignments below EUR 150 are duty free after 1 July 2026: the flat duty of EUR 3 per item type is now in the base. - 把 2 欧元处理费计入货物的增值税税基：主流做法是不计入（VERIFY）。
Adding the EUR 2 handling fee to the VAT base of the goods: the mainstream reading is that it is not added (VERIFY). - 以为 OSS 有 10 000 欧元门槛：货物远程销售从来没有门槛，TBE 服务的门槛已于 2021 年 7 月 1 日取消。
Assuming an OSS threshold of EUR 10 000: distance sales of goods never had one and the TBE services threshold was abolished on 1 July 2021. - 在发票上按卖方所在国税率开票，而不是目的地成员国税率。
Invoicing at the rate of the seller's own country instead of the rate of the destination Member State.
各国要点 / Country notes
BE
比利时标准税率 21%，2026 年 3 月 1 日起重排为：住宿与露营、外卖食品与非酒精饮料 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），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），农药 12% 调为 21%。非设立卖家在比利时作出应税供应须强制登记并委任非居民增值税代理人。申报按月于次月 20 日提交，营业额不超过 250 万欧元可按季。作为 OSS 目的地国，比利时要求卖家取得比利时增值税识别号。
The Belgian 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. Non-established sellers making taxable supplies in Belgium must register and appoint a non-resident VAT representative. Returns are monthly by the 20th, quarterly if turnover does not exceed EUR 2.5 million. As an OSS destination, Belgium requires the seller to hold a Belgian VAT identification number.
NL
荷兰为 21% 标准、9% 低税率（食品、书籍、药品），没有 6% 税率；书籍按 9% 计税，是远程销售目的地税率的好例子。荷兰增值税号为 NL 加 9 位数字加 B 加 2 位后缀。卖家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。进口增值税可递延（postponed VAT accounting）。
The Netherlands applies 21 % standard and 9 % reduced rates (food, books, medicine) and has no 6 % rate; books at 9 % are a good illustration of a destination reduced rate. The Dutch VAT number is NL plus 9 digits plus B plus 2 digits. A seller with goods stored in NL needs a Dutch VAT number and a fiscal representative; non-established persons file monthly returns. 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；作为远程销售目的地国，普通商品按 20%。欧盟外卖家一般需要财政代理人（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; as a destination for distance selling, ordinary goods are taxed at 20 %. Sellers outside the EU 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；书籍按 7% 计税，可用于目的地税率题。进口增值税可依 §9 与 §10 UStG 递延（EUSt-Vergütung）。申报为年度 UStVA 加月度或季度预缴。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; books at 7 % work well in a destination-rate question. Import VAT can be deferred under §9 and §10 UStG (EUSt-Vergütung). Reporting is the annual UStVA plus monthly or quarterly prepayments. 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。跨境供应与取得在 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），年度为 Modelo 390。进口增值税可递延（IVA diferido），这对 IOSS 与 OSS 的现金流安排很重要。
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 supplies and acquisitions 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. Deferred import VAT (IVA diferido) is available, which matters for the cash flow of IOSS and OSS sellers.
EE
爱沙尼亚标准税率自 2025 年 7 月 1 日起为 24%（多数公共资料仍写 22%，不要使用），低税率为 13% 与 9%。作为目的地国，爱沙尼亚 24% 是六国中最高的远程销售目的地税率，这是目的地税率比较题的常见答案。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。爱沙尼亚是否提供进口增值税递延，**VERIFY**。
Estonia's standard rate has been 24 % since 1 July 2025 (most online sources still quote 22 % - do not), with reduced rates of 13 % and 9 %. As a destination, the Estonian 24 % is the highest distance-selling destination rate of the six countries, which is the usual answer in a destination-rate comparison question. The Estonian VAT number is EE plus 9 digits and returns are monthly by the 20th of the following month. 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.
中国网店以 120.00 欧元把一件服装卖给德国消费者，运费 10.00 欧元在发票上单独列示，卖家在结账时收取关税。2026 年 7 月 1 日后，货件只有一种货品。德国进口增值税的计税基础与税额分别是多少？A Chinese webshop sells a garment to a German consumer for 120.00 EUR; freight of 10.00 EUR is shown separately on the invoice and the seller charges the duty at checkout. Since 1 July 2026 the consignment contains one item type. What is the import VAT base in Germany and how much VAT is due?
承上题：中国网店卖 120.00 欧元服装，运费 10.00 欧元单独列示，临时关税 3.00 欧元，德国进口增值税 25.27 欧元。消费者一共支付多少？Following the previous question: a Chinese webshop sells a 120.00 EUR garment, freight of 10.00 EUR is shown separately, the temporary duty is 3.00 EUR and the German import VAT is 25.27 EUR. How much does the consumer pay in total?
荷兰设立的网店以 120.00 欧元向法国消费者销售一件服装，并经法国 OSS 申报。法国消费者应付的增值税是多少？A webshop established in the Netherlands sells a garment to a French consumer for 120.00 EUR and reports through the French OSS. How much VAT does the French consumer pay?
网店向一位德国消费者在同一货件中销售两件 80.00 欧元的衬衫，货件价值 160.00 欧元超过 150 欧元。卖家必须在结账时收取的德国增值税是多少？A webshop sells two shirts of 80.00 EUR each to one German consumer in a single consignment; the consignment value is 160.00 EUR and exceeds EUR 150. How much German VAT must the seller charge at checkout?
德国网店以 40 000.00 欧元把一辆新车卖给西班牙私人消费者。新运输工具属门槛例外。该笔销售在西班牙应征的增值税是多少？A German webshop sells a new car to a private consumer in Spain for 40 000.00 EUR. A new means of transport is an exception to the threshold. How much VAT is due in Spain on this sale?
荷兰消费者向德国网店购买一件 145.00 欧元的服装，运费 20.00 欧元在发票上单独列示。下列哪一项表述正确？A consumer in the Netherlands buys a garment worth 145.00 EUR from a German webshop; freight of 20.00 EUR is shown separately on the invoice. Which statement is correct?
中国卖家向德国消费者销售四件商品。以下哪一种可以使用 IOSS？A Chinese seller makes four sales to German consumers. Which of them can use the IOSS?
同一批货以 200.00 欧元（不含税）分别卖给六国消费者，按各自标准税率计算。哪一国的增值税最高、金额是多少？The same goods are sold for 200.00 EUR net to consumers in each of the six countries, taxed at each standard rate. Which country gives the highest VAT and how much is it?
荷兰卖家在 2026 年 3 月通过法国 OSS 申报了 8 000.00 欧元的法国 B2C 远程销售。法国应通过 OSS 征收的增值税是多少？A Dutch seller reports 8 000.00 EUR of French B2C distance sales through the French OSS in March 2026. How much VAT is due in France through the OSS?
欧盟外卖家在德国指定了税收代理人，并作为视同供应商向德国消费者销售 300.00 欧元的货物。发票上的德国增值税是多少？A non-EU seller has appointed a tax representative in Germany and, as deemed supplier, sells goods worth 300.00 EUR to a German consumer. What German VAT appears on the invoice?
关于 150 欧元门槛，下列哪一项表述正确？Which statement about the EUR 150 threshold is correct?
以下哪一类商品仍适用 150 欧元门槛？Which of the following categories of goods is still subject to the EUR 150 threshold?
一个货件包含两种货品：一件 45.00 欧元的 T 恤和一顶 30.00 欧元的帽子，运费 10.00 欧元单独列示，2026 年后按每种货品 3 欧元征收临时关税。德国进口增值税的计税基础与税额是多少？A consignment contains two item types: a T-shirt worth 45.00 EUR and a hat worth 30.00 EUR; freight of 10.00 EUR is shown separately and, since 1 July 2026, the temporary duty of EUR 3 per item type applies. What is the import VAT base in Germany and how much VAT is due?
2026 年 7 月 1 日后，一个价值 80.00 欧元的中国小包寄到德国，只有一种货品。德国进口增值税的计税基础与税额是多少？Since 1 July 2026 a small parcel worth 80.00 EUR from China with one item type is sent to Germany. What is the import VAT base and the VAT due in Germany?
自 2026 年 11 月 1 日起，海关对每条申报行项目收取 2.00 欧元处理费。一份申报包含 3 条行项目，处理费合计是多少？From 1 November 2026 customs charges a handling fee of 2.00 EUR per declaration line item. A declaration contains 3 line items: what is the total handling fee?
非欧盟卖家按 IOSS 发运货物：第一个季度总值 9 500.00 欧元，第二个季度总值 12 000.00 欧元。哪些季度需要提交 IOSS 申报？A non-EU seller dispatches goods under the IOSS: 9 500.00 EUR in the first quarter and 12 000.00 EUR in the second quarter. In which quarters is an IOSS return due?
中国网店向德国消费者销售 120.00 欧元的服装。以下哪一项正确描述了 IOSS 与 OSS 的差别？A Chinese webshop sells a 120.00 EUR garment to a German consumer. Which statement correctly describes the difference between the IOSS and the OSS?
关于 2025 年 3 月 11 日通过的增值税数字化（ViDA）一揽子方案，下列哪一项表述正确？Which statement about the VAT in the Digital Age (ViDA) package adopted on 11 March 2025 is correct?
比利时网店以 250.00 欧元向爱沙尼亚消费者销售商品，并经 OSS 申报。爱沙尼亚应征的增值税是多少？A Belgian webshop sells goods worth 250.00 EUR to an Estonian consumer and reports through the OSS. How much VAT is due in Estonia?
荷兰网店以 90.00 欧元向德国消费者销售书籍，经 OSS 申报。德国应征的增值税是多少？A Dutch webshop sells books worth 90.00 EUR to a German consumer and reports through the OSS. How much VAT is due in Germany?