13.1 B2B 一般规则：在客户的设立地征税
跨境 B2B 服务的第一条规则只有一句话：在客户的设立地征税（第 44 条第 1 款）。设立地不是收货地址、合同签署地或客户的注册地，而是客户为接收和使用该项服务而固定存在、具备足够人力与技术资源的营业地点（第 11 条）。没有员工的信箱地址、只有名义代表的空壳办公室，都不构成设立地；客户在多国有设立时，取与该服务关系最密切的设立地。
答题链条是固定的三步：客户是作为应税人行事的纳税人吗？→ 客户的设立地在哪一国？→ 供应商在那里开具不含税发票，客户按当地税率自行申报并抵扣（反向征收）。
举证责任在供应商。 客户不能出示有效增值税号时，供应商不能继续按 B2B 开票；主流做法是把这笔交易改按 B2C 定位——供应地回到供应商设立地，供应商按本国规则征税缴纳，错征的后果由供应商承担。开票前核验客户增值税号，是整个链条的第一道防线。
考试提醒：把「客户设立地」偷换成「客户注册地」或「货物交付地」，是这类题目最常见的陷阱。
13.1 The B2B general rule: tax where the customer is established
For B2B services the first rule is one sentence: VAT is due where the customer is established (Article 44(1)). Establishment is not the delivery address, the place of signature or the country of registration; it is the place of business of fixed purpose with sufficient human and technical resources for receiving and using the service (Article 11). A letterbox address or an office without staff does not qualify, and where a customer is established in several countries the establishment most closely connected with the service applies.
The answering chain is fixed: Is the customer acting as a taxable person? -> In which country is the customer's establishment? -> The supplier invoices without VAT there, and the customer self-assesses at the local rate and deducts it (the reverse charge).
The burden of proof lies with the supplier. If the customer cannot show a valid VAT identification number, the supplier may not invoice as B2B; the mainstream approach is to treat the transaction as B2C, which points the place of supply back to the supplier's own establishment, and the supplier bears the consequences of the misallocation. Verifying the customer's VAT number before invoicing is the first line of defence.
Exam warning: the classic trap swaps "the customer's establishment" for "the customer's country of registration" or "the place of delivery".
13.2 B2B 的例外（第 44 条第 2-5 款）：拉回实际发生地
第 44 条第 1 款不是唯一答案。第 44 条第 2-5 款把一批服务拉回实际发生地征税：
| 例外服务 | 征税地 |
|---|---|
| 不动产相关服务 | 不动产所在地 |
| 货物运输（不含客运） | 每一路段，按比例分摊 |
| 运输工具短期租赁 | 运输工具实际交付给客户之地 |
| 文化、艺术、体育、科学、教育活动的入场及配套服务 | 活动举办地 |
| 有形动产加工服务（专家现场作业） | 实际作业地 |
| 短期文化、艺术、科学、教育服务 | 实际提供地 |
判定三问：服务是否落在例外清单里？例外指向哪一国？供应商在该国是否直接征收（多数例外由供应商开含税发票，不走反向征收）？这些例外优先于第 44 条第 1 款：即便客户是应税人，不动产、活动、动产加工等服务仍按实际发生地征收。
考试提醒：考得最多的是「机器在哪个成员国修的、活动在哪国办的、车在哪国交的」——从例外清单倒推征税国，再套该国税率。
13.2 The B2B exceptions (Article 44(2)-(5)): back to the place of performance
Article 44(1) is not the only answer. Article 44(2)-(5) pulls a list of services back to the place where they are physically performed:
| Exception | Taxed where |
|---|---|
| Services connected with immovable property | where the property is situated |
| Goods transport (excluding passenger transport) | each segment, in proportion |
| Short-term hiring of means of transport | where the means of transport is actually put at the customer's disposal |
| Admission to (and services ancillary to) cultural, artistic, sporting, scientific or educational events | where the event takes place |
| Work on movable property performed by experts physically present | where the work is physically carried out |
| Short-term cultural, artistic, scientific and educational services | where they are physically supplied |
Three questions decide the case: Is the service on the exception list? Which Member State does the exception point to? Does the supplier charge there directly (most exceptions are invoiced gross by the supplier, not reverse-charged)? The exceptions override Article 44(1): even when the customer is a taxable person, these services stay taxed where they physically happen.
Exam warning: examiners love "in which Member State was the machine repaired, the event staged, the car handed over" - work backwards from the exception list to the taxing country, then apply that country's rate.
13.3 B2C 一般规则（第 45 条）、TBE（第 46 条）与电子服务（第 47-48 条）
企业对消费者（B2C）的一般规则正好相反：在供应商的设立地征税（第 45 条），供应商开含税发票。第 45 条也有例外清单：不动产相关服务按不动产所在地、客运按路段、活动入场按举办地、餐饮按实际提供地、运输工具短期租赁按交付地、面向欧盟内非应税人的有形动产加工按作业地。
TBE（第 46 条）把供应商向另一成员国非应税人提供的服务拉回实际发生地，三个条件须同时满足：(1) 供应商仅在一个成员国设立，在客户所在国没有设立；(2) 客户不是应税人；(3) 服务属于第 46 条第 1 款清单（不动产、客运、活动入场、餐饮、运输工具短期租赁）。
电信、广播电视与电子服务（第 47-48 条）对最终消费者按客户所在地征税，供应商通过 OSS 申报表（第 305-318 条）按季申报各成员国增值税；自 2021 年 7 月 1 日起不再设 10 000 欧元门槛。没有欧盟营业场所的供应商按接收地定位，在任一成员国用 OSS 非联盟方案登记一次即可。
考试提醒：TBE 的三个条件与 OSS 的适用范围，是本节最常考的两点。
13.3 The B2C rule (Article 45), TBE (Article 46) and electronic services (Articles 47-48)
For B2C the general rule reverses: VAT is due where the supplier is established (Article 45), and the supplier charges its own country's VAT on a gross invoice. Article 45 carries its own exception list: immovable-property services follow the property, passenger transport follows the segments, event admissions follow the venue, catering follows the place of performance, short-term hiring follows the hand-over, and work on movables for non-taxable persons in the EU follows the workshop.
The TBE rule (Article 46) pulls services supplied by a supplier established in one Member State to non-taxable persons in another Member State back to the place of performance. Three conditions must hold together: (1) the supplier is established in one Member State only and has no establishment in the customer's country; (2) the customer is not a taxable person; (3) the service is on the Article 46(1) list (immovable property, passenger transport, event admission, catering, short-term hiring of means of transport).
Telecom, broadcasting and electronic services (Articles 47-48) are taxed at the customer's location for final consumers; the supplier declares each Member State's VAT quarterly on the OSS return (Articles 305-318), and since 1 July 2021 there is no threshold. A supplier without an EU establishment points the place of supply to the place of receipt and registers once, in one Member State, under the non-union OSS.
Exam warning: the three TBE conditions and the exact scope of the OSS are the two most examined points in this section.
13.4 进口服务反向征收：第 196 条 + 第 179 条，以及第 194、195、193、260 条
欧盟内设立的应税客户收到境外供应商的服务时，第 44 条第 1 款把供应地定在客户设立国，第 196 条让客户就这笔进口服务自核增值税：供应商开不含税发票，客户在纳税义务发生所在申报期的申报表中自核、申报并抵扣（第 179 条）。自核不是成本：进项可全额抵扣时现金净影响为零；用于免税或私人用途时才成为真实成本。服务时点为付款与完成孰早。
第 194 条处理欧盟成员国供应商 → 非本国客户：征税成员国可要求客户承担税额，条件是客户不在供应商所在成员国设立，且要么在另一成员国设立，要么是在欧盟外设立但在另一成员国登记增值税的非税法人。第 195 条把同一思路延伸到向欧盟外应税人供应进口服务的情形。
代表义务（第 193 条）：在本国发生应税供应的欧盟外供应商须指定代表或自行履行纳税义务；未履行的后果（第 260 条）是成员国可让供应商自身承担税额并追缴。
考试提醒：「谁在哪个表上申报」按三点给分——供应地、税额、申报主体与申报期。
13.4 Reverse charge on imported services: Articles 196 + 179, then 194, 195, 193 and 260
When an EU-established taxable customer receives a service from a supplier without an establishment in the customer's country, Article 44(1) fixes the place of supply at the customer's establishment and Article 196 makes the customer self-assess: the supplier invoices net, and the customer declares, pays and deducts the VAT in the return of the period in which the chargeable event occurs (Article 179). Self-assessment is not a cost: with a full input deduction the net cash impact is zero; for exempt or private use it becomes a real cost. The chargeable event is the earlier of payment or completion.
Article 194 covers the EU supplier to a customer not established there: the Member State of taxation may require the customer to pay where the customer is not established in the supplier's Member State and is either established in another Member State or is a non-taxable legal person established outside the EU and registered for VAT in a Member State other than the supplier's. Article 195 extends the same idea to imported services supplied to a taxable person not established in the EU.
The representative obligation (Article 193): a non-EU supplier making taxable supplies in a Member State must appoint a representative or meet the obligation itself. On failure (Article 260) the Member State may hold the supplier liable and recover the VAT.
Exam warning: "who declares, on which return" questions score on three points - place of supply, amount, and the declaring party and period.
13.5 服务三角供应（第 141-141a 条）
三角服务链 A → B → C 的典型结构：A 在成员国一，B 在成员国二，C 与 B 同在成员国二，A 经 B 转手向 C 提供服务。规则分两步：
- A 对 B 的供应：按 B2B 一般规则在 B 的设立地（成员国二）征税——A 不在那里登记，由反向征收完成。
- B 对 C 的转手供应：按一般规则 B 要为这项转手服务在成员国二登记并申报，链条被卡住。三角机制（第 141-141a 条）给出出路：B 的转手供应免征，由 C 就这笔服务自行申报，B 免除在 C 所在国的登记义务。
链条必须对平：A 开给 B 的不含税发票、B 开给 C 的不含税发票、C 的自核税额。考试给数字时，自核税额 = C 收到的不含税金额 × C 所在国税率。
考试提醒：「三角」这个名字同时属于货物链（第 42 条、第 141 条）与服务链——最常见的错误是把两者的免税条件张冠李戴。
13.5 The triangular supply of services (Articles 141-141a)
The triangular services chain A -> B -> C looks like this: A is established in Member State one, B in Member State two, and C sits in the same Member State as B, with A supplying through B. Two steps:
- A's supply to B: taxed under the B2B general rule at B's establishment (Member State two) - A does not register there; the reverse charge does the work.
- B's on-supply to C: under the general rules B would owe a registration and a VAT liability in Member State two for a service it merely passes on. The triangular mechanism (Articles 141-141a) resolves this: B's on-supply is exempt, and C self-assesses the VAT, releasing B from the registration.
Every link must reconcile: A's net invoice to B, B's net invoice to C, and C's self-assessed amount. When numbers are given, the self-assessment equals the net amount C receives times C's country's rate.
Exam warning: the word "triangular" belongs to both a goods chain (Articles 42 and 141) and a services chain - the most common error is to quote the exemption conditions of one for the other.
13.6 六国程序与贯穿本章的计算主线
六国的本国程序指向同一个动作：应税接收方在自己的定期申报表中自核进口服务增值税。
| 国家 | 本国条款 | 申报表 |
|---|---|---|
| 比利时 | Wet BTW art 23/24/25（国内反向征收）、art 51/52（服务供应地） | 定期增值税申报表 |
| 荷兰 | Wet OB art 19/21（供应地）、art 25（verleggingsregeling） | 定期申报表 |
| 法国 | CGI art 283-2（autoliquidation）、art 50 | CA3 |
| 德国 | § 13b UStG（含 2025 年 1 月 1 日起的 Dauer-Option 长期选择） | UStVA |
| 西班牙 | LIVA art 84/84bis/88（sujeto pasivo、autofactura） | Modelo 303 / 349 |
| 爱沙尼亚 | KK § 13/§ 14（服务供应地、进口服务） | KMD，每月 20 日前 |
贯穿本章的计算主线：法国公司向西班牙企业客户开具 10 000 欧元（不含税）咨询服务发票。供应地在西班牙（客户设立地），法国供应商不收法国增值税；西班牙客户按 21% 自核 = 2 100 欧元，在 Modelo 303 中同时申报销项与进项。两个边界要记牢：150 欧元门槛只管货物（欧盟内远程销售与低值进口），不适用于服务；OSS 申报表（第 305-318 条）只管 B2C 服务与欧盟内货物远程销售——B2B 服务永远走反向征收。
考试提醒：六国的反向征收都申报在正常定期申报表上，没有单独的申报表。
13.6 Six national procedures and the calculation thread of the chapter
All six national procedures point at the same act: the taxable recipient self-assesses the VAT on imported services in its own periodic return.
| Country | National provisions | Return |
|---|---|---|
| BE | Wet BTW art 23/24/25 (domestic reverse charge), art 51/52 (place of supply of services) | periodic VAT return |
| NL | Wet OB art 19/21 (place of supply), art 25 (verleggingsregeling) | periodic return |
| FR | CGI art 283-2 (autoliquidation), art 50 | CA3 |
| DE | Section 13b UStG (with the Dauer-Option permanent option from 1 January 2025) | UStVA |
| ES | LIVA arts 84/84bis/88 (sujeto pasivo, autofactura) | Modelo 303 / 349 |
| EE | KK sections 13/14 (place of supply of services, imported services) | KMD, monthly by the 20th |
The calculation thread of this chapter: a French company invoices a Spanish business customer EUR 10 000 net for consulting. The place of supply is Spain (the customer's establishment); the French supplier invoices without French VAT; the Spanish customer self-assesses 21% = EUR 2 100 and reports the output and the input in the same Modelo 303. Two boundaries matter: the EUR 150 threshold covers goods only (intra-EU distance sales and low-value imports), never services; and the OSS return (Articles 305-318) is for B2C services and intra-EU distance sales of goods - B2B services always run through the reverse charge.
Exam warning: in every country the reverse charge is declared on the normal periodic return - there is no separate filing for it.
核心术语 / Key terms
| 中文 | English | FR | NL | DE | ES | ET |
|---|---|---|---|---|---|---|
| 供应地（服务） | place of supply (services) | lieu de la prestation de services | prestatieplaats (van diensten) | Ort der Leistung | lugar de realizacion de la prestacion | teenuse osutamise koht |
| 客户设立地 | customer's establishment | etablissement du preneur | vestigingsplaats van de afnemer | Niederlassung des Leistungsempfangers | establecimiento del destinatario | kliendi tegevuskoht |
| 固定设立 | fixed establishment | etablissement fixe | vaste inrichting | feste Niederlassung | establecimiento fijo | pusiv tegevuskoht |
| 反向征收 | reverse charge | autoliquidation | verlegging van heffing | Steuerschuldubergang (Reverse-Charge-Verfahren) | inversion del sujeto pasivo | poordmaksustamine |
| 进口服务 | imported services | services importes | geimporteerde diensten | Leistung eines im Ausland anssigen Unternehmers | servicios prestados desde el extranjero | henduse-vlisest riigist saadud teenus |
| 面向非应税人的服务（TBE） | services to non-taxable persons (TBE) | services fournis aux non-assujettis | diensten aan niet-ondernemers | Umsatze an Nichtunternehmer | servicios prestados a personas no sujetas | teenused mittemaksukohustuslasele |
| 一站式申报（OSS） | One-Stop Shop (OSS) | guichet unique (OSS) | eenloketsysteem (OSS) | One-Stop-Shop | ventanilla unica (OSS) | OSS-skeem |
| 税务代表 | (tax) representative | representant fiscal | fiscaal vertegenwoordiger | Vertreter | representante | esindaja |
| 三角供应 | triangular supply | livraison triangulaire | driehoeksprestatie | Dreiecksgeschaft | operacion triangular | kolmnurktehing |
| 自开发票 | self-billing | autofacturation | autofacturering | Abrechnung durch den Leistungsempfanger | autofactura | ise koostatud arve |
| 计税基础（服务） | taxable amount (services) | base imposable | grondslag | Bemessungsgrundlage | base imponible | maksustatav kaive |
公式 / Formulas
net * rate
反向征收增值税 = 不含税服务费 × 征税国税率
reverse-charge VAT = net service fee x the rate of the taxing Member State
10 000 欧元 × 21% = 2 100 欧元net * share1 * rate1 + net * share2 * rate2
分段客运增值税 = 票价 × 各段里程比例 × 各段税率
segmented passenger-transport VAT = fare x segment share x segment rate
240 欧元 × 40% × 21% + 240 × 60% × 10% = 34.56 欧元sum(sales_i * rate_i)
OSS 季度税额 = Σ 各成员国销售额 × 各成员国税率
OSS quarterly VAT = sum of sales per Member State x that State's rate
3 000 × 21% + 2 000 × 19% + 1 500 × 21% = 1 325 欧元output_selfassessed - input_deduction
进口服务现金净成本 = 自核税额 − 可抵扣进项（全额抵扣时为 0）
net cash cost of imported services = self-assessed output - deductible input (0 when fully deductible)
2 100 − 2 100 = 0
高频陷阱 / Pitfalls
- 150 欧元门槛只适用于货物（欧盟内远程销售与低值进口）；把它套到跨境服务上是白送阅卷人的扣分点。服务没有门槛，一律按规则定位。
The EUR 150 threshold covers goods only (intra-EU distance sales and low-value imports); applying it to cross-border services is a free mistake for the examiner to punish. Services have no threshold. - 进口增值税的税基条款是第 76 条；第 77 条属于海关法典一侧的条文，不要把它当成增值税税基来引用。
The import VAT base is Article 76; Article 77 belongs to the customs code side of the ledger and must not be cited as the VAT-base article. - 默认把 B2C 服务留在供应商本国征税，而忘记先过一遍 TBE 清单（第 46 条）：活动入场、餐饮、短期租赁等会被拉回实际发生地。
Leaving every B2C service taxed in the supplier's country and forgetting to run the TBE checklist (Article 46) first: event admissions, catering and short-term hiring are pulled back to the place of performance. - 三角货物（第 42 条、第 141 条）与三角服务（第 141-141a 条）共用一个名字：引用错一侧的免税条件是经典失分。
Triangular goods (Articles 42 and 141) and triangular services (Articles 141-141a) share one name: quoting the exemption conditions of the wrong chain is a classic lost mark. - 把客户的增值税登记国当成设立地：登记地可能只是形式，设立地要看固定存在的人力与技术资源。
Treating the customer's country of VAT registration as its establishment: registration can be purely formal; establishment depends on the fixed presence of human and technical resources. - 网上资料仍引用爱沙尼亚的旧标准税率；一律按 24% 计算，低税率 13% 与 9% 只用于它们各自的清单。
Older material still quotes Estonia's former standard rate; always compute at 24%, and use the reduced 13% and 9% rates only for their own lists.
各国要点 / Country notes
BE
非本国供应商在比利时发生应税供应的，自 2019 年 1 月 1 日起须强制登记增值税并指定非居民代表。本国反向征收条款为 Wet BTW art 23/24/25（指定供应，含建设工程），服务供应地为 art 51/52。2026 年 5 月 1 日起，btw-ketting 现金账户由 btw-provisierekening 取代。反向征收申报在定期增值税申报表中。
Non-established suppliers making taxable supplies in Belgium have been under a mandatory VAT registration with a non-resident representative since 1 January 2019. The domestic reverse charge sits in Wet BTW art 23/24/25 (designated supplies, including construction works); the place of supply of services in art 51/52. From 1 May 2026 the btw-ketting cash account is replaced by the btw-provisierekening. The reverse charge is declared in the periodic VAT return.
NL
Wet OB 1968 art 19/21 承载服务供应地规则，art 25 承载 verleggingsregeling：境外供应商向荷兰设立客户提供服务时，由客户自行申报。非本国纳税人按月申报；反向征收出现在定期申报表中。
Wet OB 1968 art 19/21 carries the place-of-supply rules for services and art 25 the verleggingsregeling: where a foreign supplier serves a Dutch-established customer, the customer self-assesses. Non-established taxable persons file monthly; the reverse charge appears in the periodic return.
FR
CGI art 283-2：法国设立的应税人接收的服务（含进口服务）由接收方自核（autoliquidation）；发票注记 TVA due par le preneur。art 50 CGI 处理境外企业向法国非应税人提供服务的定位（条文确切措辞：VERIFY）。
CGI art 283-2: a French-established taxable person receiving services (including imported services) self-assesses (autoliquidation); the invoice reads TVA due par le preneur. CGI art 50 deals with the place of supply of services provided by non-established enterprises to French non-taxable persons (exact wording: VERIFY).
DE
§ 13b UStG：进口服务及国内指定情形由接收方自核。自 2025 年 1 月 1 日起引入 Dauer-Option（长期选择）：接收方可就反向征收的适用作出长期约定，无需逐合同确认（具体机制：VERIFY）。非本国供应商的代表义务见 § 13a UStG（VERIFY）。
Section 13b UStG: imported services and designated domestic situations are self-assessed by the recipient. From 1 January 2025 the Dauer-Option (permanent option) lets the recipient agree once to the ongoing application of the reverse charge instead of contract by contract (mechanics: VERIFY). The representative obligation of non-established suppliers sits in Section 13a UStG (VERIFY).
ES
LIVA art 84（sujeto pasivo / inversion del sujeto pasivo，含 art 84.Uno.2o 进口服务由接收方纳税）与 art 88（autofactura 自开发票）；art 84 bis 的确切适用范围（VERIFY）。申报：Modelo 303 定期表加 Modelo 349 欧盟内业务年报。
LIVA art 84 (sujeto pasivo / inversion del sujeto pasivo, including art 84.Uno.2o making the recipient liable for imported services) and art 88 (autofactura, self-billing); the exact scope of art 84 bis: VERIFY. Filing: Modelo 303 periodic return plus the annual Modelo 349 for intra-EU operations.
EE
Käibemaksuseadus § 13（teenuse osutamise koht 服务供应地）与 § 14（境外供应商服务的反向征收）。标准税率 24%，低税率 13% 与 9%；KMD 每月 20 日前申报；登记门槛为每年 40 000 欧元（KMS § 19¹(3)）。
Käibemaksuseadus (KK) section 13 (teenuse osutamise koht, place of supply of services) and section 14 (reverse charge on services from a supplier not established in Estonia). Standard rate 24%, reduced 13% and 9%; the KMD is filed monthly by the 20th; the registration threshold is EUR 40 000 per calendar year (KMS section 19(1)3).
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.
一家法国公司向一家在西班牙设立的 B2B 客户开具 10 000 欧元（不含税）管理咨询发票。哪一句正确描述增值税处理？A French company invoices a B2B customer established in Spain EUR 10 000 net for management consulting. Which statement describes the VAT treatment correctly?
一家西班牙公司收到一家美国供应商（在西班牙无营业场所）开具的 10 000 欧元（不含税）咨询发票。该咨询全部用于应税经营活动。这笔进口服务的增值税现金净成本是多少？A Spanish company receives an invoice of EUR 10 000 net from a US supplier with no place of business in Spain. The consulting is used entirely for taxable activities. What is the net cash cost of the VAT on this imported service?
一家德国供应商向一家在爱沙尼亚设立的企业客户开具 4 000 欧元（不含税）软件维护发票。客户应自核多少爱沙尼亚增值税？A German supplier invoices a business customer established in Estonia EUR 4 000 net for software maintenance. How much Estonian VAT does the customer self-assess?
一家爱沙尼亚电子学习平台在一个季度内向消费者销售：荷兰 3 000 欧元（不含税）、德国 2 000 欧元（不含税）、西班牙 1 500 欧元（不含税）。通过 OSS 该平台应申报多少增值税？In one quarter an Estonian e-learning platform sells to consumers: EUR 3 000 net to the Netherlands, EUR 2 000 net to Germany and EUR 1 500 net to Spain. How much VAT does the platform declare on the OSS?
一家仅在德国设立的餐饮公司为巴黎一场面向法国非应税人的活动提供餐饮服务，收费 8 000 欧元（不含税）。法国餐饮税率为 10%。增值税是多少、由谁征收？A catering company established only in Germany provides catering at an event in Paris for French non-taxable persons, charging EUR 8 000 net. The French catering rate is 10%. What VAT is due and who charges it?
一家法国供应商向一家德国客户开具 5 000 欧元（不含税）发票，但客户无法出示有效增值税号。供应商应如何征税？A French supplier invoices a German customer EUR 5 000 net, but the customer cannot show a valid VAT identification number. How must the supplier tax the supply?
一家仅在法国设立的租赁公司把一辆轿车租给一位德国消费者 9 天，租金 900 欧元（不含税），车辆在慕尼黑交付给客户。增值税是多少？A leasing company established only in France lets a car to a German consumer for 9 days at EUR 900 net; the car is handed over to the customer in Munich. What VAT is due?
一家德国车间为一家爱沙尼亚企业客户维修设备，全部作业在德国现场完成，收费 2 400 欧元（不含税）。德国车间应收取多少增值税？A German workshop repairs equipment for an Estonian business customer; all the work is performed on site in Germany for EUR 2 400 net. How much VAT does the German workshop charge?
法国公司 A 向比利时公司 B 提供服务，B 立即转手向同在比利时的公司 C 再开 8 000 欧元（不含税）发票。依据三角服务机制（第 141-141a 条，比利时 21%），C 应自核多少增值税？French company A supplies a service to Belgian company B, which immediately on-invoices company C, also in Belgium, EUR 8 000 net. Under the triangular services mechanism (Articles 141-141a, Belgium 21%), how much VAT does C self-assess?
一家荷兰公司向一家美国供应商订购软件开发，2 月 20 日支付预付款 20 000 欧元，服务于 3 月 1 日完成。荷兰 21%。荷兰客户应在哪个申报期、就多少金额自核？A Dutch company orders software development from a US supplier, pays a prepayment of EUR 20 000 on 20 February, and the service completes on 1 March. The Dutch rate is 21%. In which return period and for what amount does the Dutch customer self-assess?
一家西班牙供应商向一家在爱沙尼亚设立的企业客户提供设计服务，收费 8 000 欧元（不含税）。爱沙尼亚客户应自核多少增值税？A Spanish supplier provides design services to a business customer established in Estonia for EUR 8 000 net. How much VAT does the Estonian customer self-assess?
一家德国供应商向一家比利时 B2B 客户开具 120 欧元（不含税）的市场报告发票。150 欧元门槛在这里起作用吗？正确处理是什么？A German supplier invoices a Belgian B2B customer EUR 120 net for a market report. Does the EUR 150 threshold help here, and what is the correct treatment?
第 194 条允许征税成员国让客户承担增值税。下列哪一项正确列出其适用条件？Article 194 lets the Member State of taxation make the customer liable for the VAT. Which option lists its conditions correctly?
第 193 条与第 260 条组合考查：一家在欧盟外设立、在一个成员国发生应税供应的供应商未指定代表。后果是什么？Articles 193 and 260 combined: a supplier established outside the EU makes taxable supplies in a Member State without appointing a representative. What follows?
在设立地的判定中，下列哪一场所**不构成**客户的设立地？For establishment purposes, which of the following does **not** qualify as the customer's establishment?
TBE 规则（第 46 条）需要同时满足三个条件。哪一组合正确？The TBE rule (Article 46) needs three conditions met together. Which combination is correct?
一家法国公共机构订购市场研究服务。何时按 B2B 处理（客户设立地定位加反向征收）？A French public body orders market research. When is the supply treated as B2B (place at the customer's establishment plus reverse charge)?
下列哪一项**不属于** B2C 一般规则（第 45 条）的例外？Which of the following is **not** an exception to the B2C general rule (Article 45)?
一家仅在荷兰设立的客运公司向一位法国消费者出售阿姆斯特丹-里昂车票，净票价 240.00 欧元；荷兰段占里程 40%，法国段占 60%。题设给出：荷兰段适用 21%，法国段适用 10%。全部增值税是多少？A coach operator established only in the Netherlands sells an Amsterdam-Lyon ticket to a French consumer, net fare EUR 240.00; the Dutch leg covers 40% of the distance and the French leg 60%. Given: the Dutch segment is taxed at 21% and the French segment at 10%. What is the total VAT?
OSS 申报表（第 305-318 条）覆盖哪些供应？Which supplies does the OSS return (Articles 305-318) cover?