第 1 节 比利时：21/12/6 与 2026 年 3 月 1 日的两项生效调整
规则。 比利时是欧盟税率结构最"厚"的国家之一：标准税率 21%，低税率 12%（食品、书籍、酒店、处方药、医用自行车、鲜花植物、沙龙与理发等），最低税率 6%（书籍、报摊食品、部分农产品、包裹与废品、旧货及艺术品交易、清洁与维修服务、体育与休闲等）。
2026 年 3 月 1 日的重排。 2026-2029 年预算协议原本安排五项调整，实际只有两项生效：
| 措施 | 原税率 | 拟调整为 | 状态（2026 年 11 月） |
|---|---|---|---|
| 旅馆住宿与露营 | 6% | 12% | 已生效 |
| 农药与植物保护产品 | 12% | 21% | 已生效 |
| 外带食品与非酒精饮料 | 6% | 12% | 已被撤销或暂缓 |
| 影院、体育与娱乐票 | 6% | 12% | 已被撤销或暂缓 |
| 餐厅与酒吧的非酒精饮料 | 21% | 12% | 已被撤销或暂缓 |
陷阱。 三项被撤销/暂缓的措施不得作为法律引用；把标准税率提到 22% 或把 6% 与 12% 合并为 9% 的方案并未通过。
考点： 题目问"2026 年 3 月 1 日生效的新税率"时，答案只会是旅馆/露营 12% 与农药 21% 两项。
Section 1 Belgium: 21/12/6 and the two rate changes that took effect on 1 March 2026
The rule. Belgium runs one of the thickest rate structures in the EU: a standard rate of 21 %, a reduced rate of 12 % (food, books, hotel accommodation, prescription medicine, medical bicycles, flowers and plants, hairdressing and beauty services) and a low rate of 6 % (books, newspaper food, some agricultural products, packaging and waste, second-hand goods and works of art, cleaning and repair services, sports and leisure).
The 1 March 2026 reshuffle. The 2026-2029 budget agreement provided for five changes; only two of them are in force:
| Measure | Old rate | Proposed | Status (November 2026) |
|---|---|---|---|
| Hotel accommodation and camping | 6 % | 12 % | In force |
| Pesticides and plant-protection products | 12 % | 21 % | In force |
| Take-away food and non-alcoholic drinks | 6 % | 12 % | Annulled or suspended |
| Cinema, sport and entertainment tickets | 6 % | 12 % | Annulled or suspended |
| Non-alcoholic drinks in restaurants and bars | 21 % | 12 % | Annulled or suspended |
The trap. The three annulled or suspended measures must not be quoted as law; a 22 % standard rate and a merger of the 6 % and 12 % rates into 9 % were not adopted.
What the examiner asks. If the question asks which new rate applies from 1 March 2026, the answer can only be 12 % for hotels and camping and 21 % for pesticides.
第 2 节 比利时：登记、增值税号、申报周期与罚款
登记门槛。 自 2019 年 1 月 1 日起，非设立于比利时的供应商只要在比利时作出应税供应，就必须在比利时登记增值税，并指定一名非居民增值税代理人（art 50 WBTW）；不再有营业额门槛。
增值税号格式。 比利时增值税号为 BE0 + 10 位数字（例如 BE0123456749），后缀 B 表示企业。
申报周期与截止日。
| 项目 | 规则 |
|---|---|
| 按月申报 | 次月 20 日前提交（例如 6 月的申报于 7 月 20 日前） |
| 按季申报 | 次月 25 日前提交（例如第二季度于 7 月 25 日前） |
| 按季的前提 | 年营业额（不含增值税）不超过 2 500 000 欧元 |
| 强制按月 | 上一季度或本季度欧盟内交货超过 50 000 欧元时，必须按月申报并提交欧盟内交货清单 |
小型企业豁免（KOR）。 年营业额（不含增值税）不超过 25 000 欧元（art 56bis WBTW）可适用豁免，并有 10% 的容差（art 56decies），即营业额最高可到 27 500 欧元仍可适用。固定税率制（forfaitair tarief）自 2028 年 1 月 1 日起废止。
罚款与付款。 2026 年起不再有"假期宽限规则"；逾期申报会被加收罚款（定额罚款区间为 50 至 5 000 欧元），并延后退税。自 2026 年 5 月 1 日起，旧的 btw-ketting 往来账户（rekening-courant）被 btw-provisierekening（增值税准备金账户）取代；境外增值税退税的最低金额为一个日历年度 50 欧元，期间不足 3 个月的为 400 欧元。
考点： "季度申报截止日是 25 日还是 20 日"是必考陷阱，且不要忘记 250 万欧元的营业额上限。
Section 2 Belgium: registration, VAT number, filing cycle and penalties
Registration trigger. Since 1 January 2019, a supplier not established in Belgium that makes taxable supplies in Belgium must register for Belgian VAT and appoint a non-resident VAT representative (art 50 WBTW); there is no turnover threshold any more.
VAT number. The Belgian VAT number is BE0 followed by 10 digits (for example BE0123456749); the suffix B identifies a company.
Filing cycle and deadlines.
| Item | Rule |
|---|---|
| Monthly return | Due on the 20th of the following month (the June return is due 20 July) |
| Quarterly return | Due on the 25th of the following month (Q2 is due 25 July) |
| Condition for quarterly | Turnover excluding VAT not exceeding EUR 2 500 000 |
| Compulsory monthly | Where intra-Community dispatches exceeded EUR 50 000 in the quarter or one of the four preceding quarters |
Small-business exemption (KOR). Turnover excluding VAT not exceeding EUR 25 000 (art 56bis WBTW) qualifies, with a 10 % tolerance (art 56decies), so turnover up to EUR 27 500 still qualifies. The flat-rate regimes are abolished from 1 January 2028.
Penalties and payment. From 2026 the holiday tolerance rule is gone; a late return attracts a fine (non-proportionate fines run from EUR 50 to EUR 5 000) and delays refunds. From 1 May 2026 the old btw-ketting current account (rekening-courant) is replaced by the btw-provisierekening (VAT provision account). The minimum refund claim is EUR 50 for a calendar year and EUR 400 for a period of at least three months.
What the examiner asks. Whether the quarterly deadline is the 20th or the 25th is a standing trap - and do not forget the EUR 2.5 million turnover ceiling.
第 3 节 比利时：建筑、比例扣除、进口增值税与海关
建筑工程的"最终客户声明"。 境外承包商在比利时施工时，必须先取得客户出具的 BTW-eindecliëntverklaring（最终客户增值税声明），才能按建筑工程的反向征税处理；此时增值税在收到款项时才成为应纳税（art 22bis WBTW 规定建筑工程的其他纳税原因）。
比例扣除。 同时经营应税与免税业务的商户按 pro-rata 计算可扣除比例：可扣除比例 = 应税营业额 ÷（应税营业额 + 免税营业额）。比利时不强制按营业额推算，还可按实际使用比例计算（art 23/23bis WBTW 一带的特别规则，条文号请核对）。
进口增值税。 税基 = 关税完税价格 + 关税 + 进口时征收的其他税费（art 37 WBTW），适用 21%、12% 或 6%。持 ET 14000 许可（vergunning ET14000）的企业可把进口增值税从海关缴纳递延到增值税定期申报中处理，从而避免在海关垫资。
边境征收的终结。 自 2022 年 1 月 1 日起，比利时不再在边境对来自欧盟其他成员国的货物征收进口增值税；这类货物的增值税改由欧盟内取得申报处理（配合 ICP 清单）。
海关实务。 比利时海关由 FPS Finance 的 Algemene Administratie van de Douane en Accijnzen 主管，申报通过 DMS 系统办理；关税为从价税，计税基础是 UCC 项下的关税完税价格。每个成员国一个 EORI：在比利时有 EORI 并不等于在荷兰报关时可用。
考点： 计算题里最容易丢分的是"进口增值税税基要加上关税"，以及把"ET 14000 只递延增值税、不递延关税"说反。
Section 3 Belgium: construction works, pro-rata, import VAT and customs
The end-client declaration for construction works. A foreign contractor working on a site in Belgium must first obtain a BTW-eindecliëntverklaring (end-client VAT declaration) from the client before applying the reverse charge to works; the VAT on those works then becomes chargeable on payment (art 22bis WBTW provides the other moments of chargeability for construction works).
Pro-rata. A trader with both taxable and exempt turnover deducts input VAT on a pro-rata basis: deductible share = taxable turnover ÷ (taxable turnover + exempt turnover). Belgium does not force the turnover-based calculation; an actual-use calculation is possible (the special rules sit around art 23/23bis WBTW - verify the article numbering).
Import VAT. The base is customs value + customs duty + other charges due on import (art 37 WBTW), at 21 %, 12 % or 6 %. A holder of an ET 14000 permit (vergunning ET14000) may postpone import VAT from payment at Customs into the periodic VAT return, which removes the pre-financing at the border.
End of frontier collection. Since 1 January 2022 Belgium no longer collects import VAT at its own frontier on goods arriving from other Member States; that VAT is reported as an intra-EU acquisition instead, together with the intra-Community listing.
Customs practice. Belgian customs sit with the Algemene Administratie van de Douane en Accijnzen of FPS Finance; declarations are lodged through DMS; duty is ad valorem on the customs value under the UCC. One EORI per Member State: a Belgian EORI does not let you declare in the Netherlands.
What the examiner asks. The two places to lose marks are adding customs duty to the import VAT base, and claiming that ET 14000 also defers duty.
第 4 节 荷兰：21/9、增值税号与境外供应商
税率结构。 荷兰只有两档：标准税率 21% 与 低税率 9%（食品、书籍与报刊、药品与医疗器械、法定医疗服务、社会福利照护、医用自行车、鲜花植物）。荷兰没有 6% 税率，也没有 5.5% 或 10% 档。
增值税号。 荷兰增值税号是"旧式"编号：NL + 9 位数字 + B + 2 位数字，后两位是所谓的"post number"（营业场所编号），例如 NL123456789B01。旧编号（不含后缀）自 2020 年起已停止签发。
境外 B2B 供应商。 外国供应商向荷兰的应税人销售时，需要荷兰增值税号；如果货物存放在荷兰（仓库、平台库存），还需要指定财政代理人（fiscale vertegenwoordiger）（Art 18a/18b Wet OB）。只通过境外仓库直发、荷兰境内无存货的供应商通常无需荷兰登记。
小型企业豁免（KOR）。 荷兰的 KOR 适用于年营业额不超过 20 000 欧元的企业；与欧盟基准 10 000 欧元不同，荷兰用本国的 20 000 欧元门槛。
考点： "荷兰有没有 6% 税率"和"荷兰增值税号为什么带两个后缀"是固定考点，答案分别是"没有"和"营业场所后缀"。
Section 4 The Netherlands: 21/9, the VAT number and foreign suppliers
Rates. The Netherlands has only two rates: a standard rate of 21 % and a reduced rate of 9 % (foodstuffs, books and newspapers, medicines and medical devices, medical care, social welfare care, bicycles, flowers and plants). There is no 6 % rate in the Netherlands, and no 5.5 % or 10 % rate either.
VAT number. The Dutch VAT number is the "old-style" number: NL + 9 digits + B + 2 digits, the last two being the so-called post number identifying the business establishment, for example NL123456789B01. Numbers without the suffix have not been issued since 2020.
Foreign B2B suppliers. A foreign supplier making taxable supplies to Dutch taxable persons needs a Dutch VAT number; if the goods are stocked in the Netherlands (warehouse, platform inventory) a fiscal representative (fiscale vertegenwoordiger) must also be appointed (Art 18a/18b Wet OB). A supplier that ships straight from abroad without Dutch stock normally needs no Dutch registration.
Small-business exemption (KOR). The Dutch KOR applies to businesses with turnover not exceeding EUR 20 000 a year; unlike the EU base of EUR 10 000, the Netherlands uses the national EUR 20 000 threshold.
What the examiner asks. Two fixed questions: does the Netherlands have a 6 % rate (no), and why does the Dutch VAT number carry two extra digits (the establishment post number).
第 5 节 荷兰：申报、ICP、递延进口增值税与 2026 年海关新规
三类申报。
| 纳税人 | 申报 | 频率 | 截止日 |
|---|---|---|---|
| 荷兰设立企业 | kalenderaangifte（季度日历申报） | 季度 | Q1 4 月 30 日、Q2 7 月 31 日、Q3 10 月 31 日、Q4 次年 1 月 31 日 |
| 荷兰设立企业 | jaaropgave（年度申报，1-12 月） | 年度 | 4 月 1 日前缴纳 |
| 非设立企业 | periodieke aangifte（定期申报） | 月度 | 期间结束后 2 个月内（VERIFY：具体日期以 Belastingdienst 通知为准） |
ICP 申报。 荷兰居民企业向其他成员国供应货物或服务须提交"欧盟内供应申报"（opgave intracommunautaire leveringen，ICP）：货物按月申报，截止日为相关日历月次月的最后一天；服务按季申报。
进口增值税与 Art. 23 许可。 荷兰进口增值税税基 = 关税完税价格 + 进口关税 + 其他进口税（art 19 与 art 20 Wet OB），税率 21% 或 9%。持 Art. 23 Wet OB 许可（artikel 23-vergunning，亦称 uitgestelde btw-aangifte）者，进口增值税不支付给海关，而在定期申报中申报；该许可不涵盖关税，关税照常在进口时缴纳。
滞纳利息。 迟缴增值税产生 verzuimheidsrente（迟延利息），与 belastingrente 规则挂钩；具体利率以 Belastingdienst 当期利率表为准（VERIFY：历史曾适用 8%）。
2026 年海关新规（已生效）。 自 2026 年 7 月 1 日起，150 欧元以下货件的关税免征额被取消，改为按每种货品类别 3 欧元的临时从量关税（至 2028 年 7 月 1 日）；自 2026 年 11 月 1 日起，每条申报行项目另收 2 欧元海关处理费。关税进入进口增值税税基，因此零售价会因新规而上升。
考点： "递延的是增值税还是关税"和"2026 年新增加的 3 欧元与 2 欧元是否进入增值税税基"是两问必答。
Section 5 The Netherlands: returns, the ICP, postponed import VAT and the 2026 customs rules
Three kinds of return.
| Taxpayer | Return | Frequency | Deadline |
|---|---|---|---|
| Established in the Netherlands | kalenderaangifte (quarterly calendar return) | Quarterly | 30 April, 31 July, 31 October, 31 January |
| Established in the Netherlands | jaaropgave (annual return, Jan-Dec) | Yearly | Payment due by 1 April |
| Not established | periodieke aangifte (periodic return) | Monthly | Within 2 months of the end of the period (VERIFY: the exact date is set in the Belastingdienst notice) |
The ICP. Dutch-resident businesses supplying goods or services to other Member States file the intra-Community listing (opgave intracommunautaire leveringen, ICP): for goods monthly, by the last day of the month following the calendar month; for services quarterly.
Import VAT and the Art. 23 permit. The Dutch import VAT base is customs value + import duties + other import levies (art 19 and art 20 Wet OB), at 21 % or 9 %. A holder of an Art. 23 Wet OB permit (artikel 23-vergunning, also called uitgestelde btw-aangifte) does not pay import VAT to Customs but reports it in the periodic return; the permit does not cover customs duty, which stays payable at import.
Interest for late payment. Late payment of VAT attracts verzuimheidsrente, linked to the belastingrente rules; take the current rate from the Belastingdienst interest table (VERIFY: 8 % applied historically).
The 2026 customs rules (in force). From 1 July 2026 the duty exemption for consignments below EUR 150 is abolished and replaced by a temporary flat duty of EUR 3 per product category (until 1 July 2028); from 1 November 2026 a EUR 2 customs handling fee is charged per declaration line item. Duty increases the VAT base, so the shelf price of low-value parcels goes up.
What the examiner asks. Two questions always come: whether the deferral covers duty, and whether the new EUR 3 and EUR 2 charges enter the VAT base.
第 6 节 比利时与荷兰对比
| 比较项 | 比利时 BE | 荷兰 NL |
|---|---|---|
| 税率结构 | 21 / 12 / 6 | 21 / 9（无 6%） |
| 增值税号 | BE0 + 10 位数字 | NL + 9 位数字 + B + 2 位数字 |
| 登记触发点 | 2019 年 1 月 1 日起，非设立供应商只要在比利时作出应税供应即须登记，并指定非居民代理人 | 境外 B2B 供应商需荷兰增值税号；在荷兰存货者另需财政代理人（Art 18a/18b Wet OB） |
| 申报频率与截止日 | 按月：次月 20 日；按季：次月 25 日（营业额 ≤ 2 500 000 欧元） | 荷兰设立：季度日历申报 + 年度申报（4 月 1 日）；非设立：月度定期申报 |
| 额外清单 | 欧盟内交货清单（ICP），金额大时须按月申报 | 欧盟内供应申报 ICP：货物按月，次月最后一天；服务按季 |
| 进口增值税递延 | ET 14000 许可：递延到定期申报 | Art. 23 Wet OB 许可：递延到定期申报 |
| 递延是否含关税 | 否 | 否 |
| 罚款风格 | 比例罚款（按税额百分比）与定额罚款（50 至 5 000 欧元）并存；2026 年起无假期宽限 | 迟延利息 verzuimheidsrente + 滞纳罚款（5%/10% 等档，金额 VERIFY） |
| 典型陷阱 | 把三项已撤销的 2026 年税率调整当成法律 | 以为存在 6% 税率；以为 Art. 23 许可也递延关税 |
考点： 表格里每一行都可能出题；最常见的是"进口增值税递延"的两个许可证名称与"递延范围"。
Section 6 Belgium and the Netherlands side by side
| Item | Belgium BE | Netherlands NL |
|---|---|---|
| Rate structure | 21 / 12 / 6 | 21 / 9 (no 6 %) |
| VAT number | BE0 + 10 digits | NL + 9 digits + B + 2 digits |
| Registration trigger | Since 1 January 2019 a non-established supplier making any taxable supply in Belgium must register and appoint a non-resident representative | Foreign B2B suppliers need a Dutch VAT number; stocking goods in NL also requires a fiscal representative (Art 18a/18b Wet OB) |
| Return frequency and deadline | Monthly: 20th of the following month; quarterly: 25th (turnover up to EUR 2 500 000) | Established: quarterly calendar return + annual return (1 April); non-established: monthly periodic return |
| Additional listing | Intra-Community listing (ICP); large dispatchers must file monthly | ICP: goods monthly, by the last day of the following month; services quarterly |
| Import VAT deferral | ET 14000 permit: shifted to the periodic return | Art. 23 Wet OB permit: shifted to the periodic return |
| Does the deferral cover duty | No | No |
| Penalty style | Proportionate fines (percentage of tax) and fixed fines (EUR 50 to EUR 5 000); no holiday tolerance from 2026 | Interest for late payment (verzuimheidsrente) plus late-filing penalties (5 % / 10 % bands, amounts VERIFY) |
| Classic trap | Treating the three annulled 2026 rate changes as law | Believing a 6 % rate exists; believing the Art. 23 permit also defers duty |
What the examiner asks. Every row of this table can become a question; the most common are the names of the two deferral permits and the scope of each deferral.
核心术语 / Key terms
| 中文 | English | FR | NL | DE | ES | ET |
|---|---|---|---|---|---|---|
| 增值税识别号（比利时） | Belgian VAT identification number | numéro d'identification à la TVA belge | btw-identificatienummer België | Belgische Umsatzsteuer-Identifikationsnummer | número de identificación a efectos del IVA | Belgia käibemaksu registreerimisnumber |
| 定期增值税申报 | periodic VAT return | déclaration périodique de TVA | periodieke btw-aangifte | Umsatzsteuer-Voranmeldung | declaración periódica del IVA | käibemaksu perioodiline deklaratsioon |
| 小型企业豁免（KOR） | small-business exemption | régime des micro-entreprises | kleine ondernemersregeling (KOR) | Kleinunternehmerbefreiung | régimen deestimator | väikeettevõtja vabastus |
| 财政代理人 | fiscal representative | représentant fiscal | fiscale vertegenwoordiger | Steuervertreter | representante fiscal | maksu esindaja |
| 最终客户增值税声明 | end-client VAT declaration | attestation du client final | BTW-eindecliëntverklaring | Bescheinigung des Bauherrn | declaración de IVA del cliente final | lõppklienti käibemaksudeklaratsioon |
| 比例扣除 | pro-rata deduction | déduction au prorata | pro-rata aftrek | Pro-rata-Vorsteuerabzug | deducción prorrateada | osaline soetus |
| 递延进口增值税 | postponed import VAT accounting | TVA différée à l'importation | uitgestelde btw-aangifte | verschobene Einfuhrumsatzsteuer | IVA diferido | viivitatud importkäibemaks |
| 欧盟内供应申报（ICP） | intra-Community listing | déclaration récapitulative intracommunautaire | opgave intracommunautaire leveringen | intracommunitäre Umsatzmeldung | declaración recapitulativa de operaciones intracomunitarias | ELi kaubavahetuse aruanne |
| 关税完税价格 | customs value | valeur en douane | douanewaarde | Zollwert | valor en aduanas | tolliväärtus |
| 增值税准备金账户 | VAT provision account | compte de provision de TVA | btw-provisierekening | Umsatzsteuer-Vorauszahlungskonto | cuenta de provisión de IVA | käibemaksu tagasikindlustuskonto |
| 迟延利息 | interest for late payment | intérêts de retard | verzuimheidsrente | Verzugsinterest | intereses de demora | viivitusintress |
| 海关经济运营者识别登记号 | EORI number | numéro EORI | EORI-nummer | EORI-Nummer | número EORI | EORI number |
| 固定税率制 | flat-rate VAT regime | régime de TVA à taux forfaitaire | forfaitair btw-tarief | Pauschalsteuersystem | régimen de IVA de tipo fijo | püsiva normi määr |
公式 / Formulas
net * (1 + rate)
含税价 = 不含税价 × (1 + 税率)
gross price = net price x (1 + rate)
不含税 100.00 欧元 × 1.21 = 121.00 欧元(customs_value + duty + other_charges) * 0.21
比利时进口增值税 = (关税完税价格 + 关税 + 其他进口税) × 21%
Belgian import VAT = (customs value + duty + other import charges) x 21%
(10 000.00 + 500.00) × 0.21 = 2 205.00 欧元(douanewaarde + invoerrechten + overige_heffingen) * 0.21
荷兰进口增值税 = (关税完税价格 + 进口关税 + 其他进口税) × 21%
Dutch import VAT = (customs value + import duty + other import levies) x 21%
(15 000.00 + 900.00) × 0.21 = 3 339.00 欧元taxable / (taxable + exempt)
比例扣除比例 = 应税营业额 ÷ (应税营业额 + 免税营业额)
pro-rata = taxable turnover / (taxable turnover + exempt turnover)
90 000.00 ÷ (90 000.00 + 10 000.00) = 90%25000 * 1.10
KOR 营业额上限（含 10% 容差）= 25 000 × 1.10
KOR turnover ceiling with the 10% tolerance = 25,000 x 1.10
25 000.00 × 1.10 = 27 500.00 欧元(value + 3 * categories + 2) * 0.21
2026 荷兰小额货件增值税 = (计税价格 + 3 欧元 × 货品类别数 + 2 欧元) × 21%
Dutch low-value consignment VAT (2026) = (value + EUR 3 x categories + EUR 2) x 21%
(112.00 + 3.00 + 2.00) × 0.21 = 24.57 欧元
高频陷阱 / Pitfalls
- 比利时 2026 年 3 月 1 日的五项税率调整中只有两项生效：旅馆与露营调至 12%、农药与植物保护产品调至 21%；外带食品、影院体育票与餐厅无酒精饮料三项已被撤销或暂缓，不得引用。
Of the five Belgian rate changes dated 1 March 2026 only two are in force: hotels and camping at 12 % and pesticides at 21 %; the take-away food, cinema and sport ticket and restaurant drinks changes were annulled or suspended and must not be quoted. - 比利时的按季申报不是自由选择：营业额必须不超过 2 500 000 欧元，且上一季度或本季度欧盟内交货超过 50 000 欧元时必须按月申报。
The Belgian quarterly return is not a free choice: turnover must not exceed EUR 2 500 000, and intra-Community dispatches above EUR 50 000 in the quarter or one of the four preceding quarters force monthly filing. - 荷兰 Art. 23 Wet OB 许可只把进口增值税递延到定期申报，关税仍须在进口时支付给海关。
The Dutch Art. 23 Wet OB permit postpones import VAT only; customs duty is still paid to Customs at import. - 荷兰没有 6% 税率：只有 21% 与 9%，9% 用于食品、书籍、药品、医疗服务、单车等。
The Netherlands has no 6 % rate: only 21 % and 9 %, with 9 % for food, books, medicines, medical care and bicycles. - 两国的进口增值税税基都包含关税与运到欧盟边境的运费；只按货值乘税率是最常见的算错方式。
In both countries the import VAT base includes customs duty and freight up to the EU border; multiplying the invoice value by the rate is the classic mistake. - 荷兰 ICP 对货物按月申报（次月最后一天），对服务按季申报；把两者混为一谈会算错截止日。
The Dutch ICP is filed monthly for goods (by the last day of the following month) and quarterly for services; mixing them up produces the wrong deadline. - 比利时的 btw-provisierekening 自 2026 年 5 月 1 日取代旧的 rekening-courant，逾期申报还会推迟退税申请的时点。
The Belgian btw-provisierekening replaced the old rekening-courant on 1 May 2026, and a late return also postpones the moment at which a refund can be claimed.
各国要点 / Country notes
BE
比利时税率 21/12/6；2026 年 3 月 1 日只有两项调整生效（旅馆与露营 12%，农药与植物保护产品 21%），其余三项已被撤销或暂缓，22% 标准税率与 6%/12% 合并为 9% 的方案未通过。2019 年 1 月 1 日起非设立供应商在比利时作出应税供应必须登记并指定非居民代理人。增值税号 BE0 + 10 位数字。按月申报次月 20 日、按季申报次月 25 日（营业额不超过 2 500 000 欧元，且欧盟内交货超过 50 000 欧元时须按月）。KOR 门槛 25 000 欧元含 10% 容差（art 56bis / art 56decies WBTW）；固定税率制自 2028 年 1 月 1 日废止。自 2026 年 5 月 1 日起用 btw-provisierekening 取代旧的 rekening-courant。进口增值税可凭 ET14000 许可递延到定期申报（官方页 https://financien.belgium.be/nl/ondernemingen/attesten/vergunning-et14000 ）。税率调整与撤销情况见 https://www.vatcalc.com/belgium/belgium-hotel-takeaway-meal-vat-rises-1-march-2026/ 与 https://sovos.com/regulatory-updates/global-vat/belgium-vat-rate-changes/ ；申报期限见 https://financien.belgium.be/nl/ondernemingen/btw/aangifte/periodieke-aangifte ；罚款结构见 https://financien.belgium.be/nl/ondernemingen/btw/boeten 。
Belgian rates are 21/12/6; of the changes dated 1 March 2026 only two are in force (hotels and camping at 12 %, pesticides and plant-protection products at 21 %), the other three were annulled or suspended, and neither a 22 % standard rate nor a merger of 6 % and 12 % into 9 % was adopted. Since 1 January 2019 a non-established supplier making taxable supplies in Belgium must register and appoint a non-resident representative. The VAT number is BE0 plus 10 digits. Monthly returns are due on the 20th of the following month and quarterly returns on the 25th (turnover up to EUR 2 500 000, monthly filing where intra-Community dispatches exceed EUR 50 000). The KOR threshold is EUR 25 000 with a 10 % tolerance (art 56bis / art 56decies WBTW); the flat-rate regimes are abolished from 1 January 2028. From 1 May 2026 the btw-provisierekening replaces the current account. Import VAT may be postponed into the periodic return under the ET14000 permit (official page https://financien.belgium.be/nl/ondernemingen/attesten/vergunning-et14000 ). On the rate changes and their annulment see https://www.vatcalc.com/belgium/belgium-hotel-takeaway-meal-vat-rises-1-march-2026/ and https://sovos.com/regulatory-updates/global-vat/belgium-vat-rate-changes/ ; on filing deadlines https://financien.belgium.be/nl/ondernemingen/btw/aangifte/periodieke-aangifte ; on the penalty regime https://financien.belgium.be/nl/ondernemingen/btw/boeten .
NL
荷兰只有 21% 与 9% 两档，没有 6% 税率。增值税号为 NL + 9 位数字 + B + 2 位数字（postnummer），无后缀的旧号自 2020 年停发。境外 B2B 供应商需要荷兰增值税号，在荷兰存货者另需财政代理人（Art 18a/18b Wet OB）。荷兰设立企业提交季度 kalenderaangifte（4 月 30 日、7 月 31 日、10 月 31 日、次年 1 月 31 日）与年度 jaaropgave（1 月 1 日起缴纳，4 月 1 日前到账），非设立企业提交月度 periodieke aangifte。ICP 对货物按月申报，截止日为次月最后一天（https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/internationaal/btw_voor_buitenlandse_ondernemers/btw_aangifte_doen_en_betalen/aangifte_doen/opgaaf_icp/opgaaf_intracommunautaire_prestaties ）。进口增值税税基为关税完税价格加关税与其他进口税（art 19 与 art 20 Wet OB），Art 23 Wet OB 许可可把增值税递延到定期申报但不涵盖关税（https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/zakendoen_buiten_de_eu/aangifte_doen_als_u_zakendoet_buiten_de_eu/aangifte_doen_als_u_goederen_importeert_uit_niet_eu_landen/vergunning_artikel_23_aanvragen ）。KOR 门槛为年营业额 20 000 欧元（https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/kleineondernemersregeling ）。自 2026 年 7 月 1 日起 150 欧元以下货件的关税免征额被取消，改为每种货品类别 3 欧元；自 2026 年 11 月 1 日起每条申报行项目收 2 欧元处理费（https://www.douane.nl/afhandelingsvergoeding-e-commerce/ ）。
The Netherlands has only 21 % and 9 %; there is no 6 % rate. The VAT number is NL plus 9 digits plus B plus 2 digits (postnummer); numbers without the suffix have not been issued since 2020. Foreign B2B suppliers need a Dutch VAT number, and a fiscal representative where goods are stocked in the Netherlands (Art 18a/18b Wet OB). Established businesses file the quarterly kalenderaangifte (30 April, 31 July, 31 October, 31 January) and the annual jaaropgave (1 January to 31 December, payable by 1 April); non-established businesses file a monthly periodieke aangifte. The ICP is filed monthly for goods, by the last day of the month following the calendar month (https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/internationaal/btw_voor_buitenlandse_ondernemers/btw_aangifte_doen_en_betalen/aangifte_doen/opgaaf_icp/opgaaf_intracommunautaire_prestaties ). The import VAT base is customs value plus duty and other import levies (art 19 and art 20 Wet OB); the Art 23 Wet OB permit postpones the VAT into the periodic return but does not cover duty (https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/zakendoen_met_het_buitenland/zakendoen_buiten_de_eu/aangifte_doen_als_u_zakendoet_buiten_de_eu/aangifte_doen_als_u_goederen_importeert_uit_niet_eu_landen/vergunning_artikel_23_aanvragen ). The Dutch KOR threshold is turnover of EUR 20 000 a year (https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/kleineondernemersregeling/kleineondernemersregeling ). From 1 July 2026 the duty exemption below EUR 150 is replaced by EUR 3 per product category, and from 1 November 2026 a EUR 2 handling fee is charged per declaration line item (https://www.douane.nl/afhandelingsvergoeding-e-commerce/).
FR
法国税率 20/10/5.5%，另有 2.1% 的个人税率（taux particulier）；境外海外省不征增值税，科西嘉适用特别税率。进口增值税自 2022 年 1 月 1 日起强制在 CA3 上自动清算（autoliquidation de la TVA à l'importation），发票注明 TVA due par le preneur。2026 年 9 月 1 日起所有应税企业必须接收电子发票，大型企业与中型企业（ETI）必须开具，中小企业 2027 年 9 月 1 日起开具（https://entreprendre.service-public.gouv.fr/actualites/A15683 ）。
French rates are 20/10/5.5 %, plus the 2.1 % taux particulier; the French overseas departments levy no VAT and Corsica has its own rates. Since 1 January 2022 import VAT is self-assessed on the CA3 return (autoliquidation de la TVA à l'importation), with the invoice wording TVA due par le preneur. From 1 September 2026 every VAT-liable business must receive e-invoices, large companies and ETIs must issue them, and SMEs from 1 September 2027 (https://entreprendre.service-public.gouv.fr/actualites/A15683 ).
DE
德国税率 19/7%，没有 10% 与 5.5% 档；自 2026 年 1 月 1 日起餐馆与餐饮供应的**食品**按 7% 征收且无期限（§ 12 Abs 2 Nr 15 UStG），饮料仍为 19%（https://www.haufe.de/steuern/steuerwissen-tipps/umsatzsteuer-2026-wichtige-aenderungen-im_ueberblick_170_665692.html ）。进口增值税税基为关税完税价格加关税与其他进口负担加至欧盟境内第一目的地的运输费（§ 11 Abs 1 UStG，https://www.zoll.de/DE/Fachthemen/Steuern/Einfuhrumsatzsteuer/Bemessungsgrundlage/bemessungsgrundlage_node.html ）。记录保存期自 2025 年 1 月 1 日起按 § 147 Abs 3 AO 改为 10 年/8 年/6 年，发票为 8 年（§ 14b Abs 1 UStG）。
German rates are 19/7 %; there is no 10 % or 5.5 % rate. From 1 January 2026 food supplied in restaurants and catering is taxed at 7 % without a time limit (§ 12 Abs 2 Nr 15 UStG), while drinks remain at 19 % (https://www.haufe.de/steuern/steuerwissen-tipps/umsatzsteuer-2026-wichtige-aenderungen-im_ueberblick_170_665692.html ). The import VAT base is the customs value plus customs duty and other import charges plus transport to the first destination inside the EU territory (§ 11 Abs 1 UStG, https://www.zoll.de/DE/Fachthemen/Steuern/Einfuhrumsatzsteuer/Bemessungsgrundlage/bemessungsgrundlage_node.html ). Since 1 January 2025 the retention periods in § 147 Abs 3 AO are 10, 8 and 6 years, with invoices kept for 8 years (§ 14b Abs 1 UStG).
ES
西班牙 IVA 税率 21/10/4%。Modelo 303 为月度或季度申报；按 AEAT 官方页面（2026 年 10 月 13 日更新），季度申报在 4 月、7 月、10 月 1 至 20 日提交、第四季度在 1 月 1 至 30 日提交；月度申报在次月 1 至 30 日提交，1 月的申报到 2 月最后一日（https://sede.agenciatributaria.gob.es/Sede/iva/presentar-declaracion-iva-modelo-303/plazo-presentacion-modelo-303.html ）。Modelo 349 按季申报欧盟内业务；Modelo 390 为年度申报。加那利群岛适用 IGIC 7/3/0（区域税，不属国家 AEAT 考试范围），休达与梅利利亚不征 IVA；本土企业向加那利群岛供货按 4% 征收 recargo de equivalencia。专业服务发票除 IVA 外还须载明 IRPF 预扣（一般 15%，新设自由职业者前三年 7%，且不得对 IVA 金额计提）。
Spanish IVA rates are 21/10/4 %. The Modelo 303 is filed monthly or quarterly; according to the official AEAT page (updated 13 October 2026) quarterly returns are filed from the 1st to the 20th of April, July and October and the fourth quarter from 1 to 30 January, while monthly returns are filed from the 1st to the 30th of the following month, with the January return due by the last day of February (https://sede.agenciatributaria.gob.es/Sede/iva/presentar-declaracion-iva-modelo-303/plazo-presentacion-modelo-303.html ). The Modelo 349 reports intra-EU operations quarterly and the Modelo 390 is the annual return. The Canary Islands apply IGIC at 7/3/0 (a regional tax outside the state AEAT syllabus), Ceuta and Melilla levy no IVA, and mainland suppliers to the Canaries charge the 4 % recargo de equivalencia. A professional invoice must show the IRPF withholding besides the IVA (generally 15 %, 7 % for new freelancers in their first years, never on the IVA amount).
EE
爱沙尼亚标准税率自 2025 年 7 月 1 日起为 **24%** 并已永久化（多数公开资料仍写 22%，不要沿用），另有 13%（住宿）与 9%（书籍、报刊、药品、医疗器械等）税率。增值税登记门槛为年应税营业额 40 000 欧元（KMS § 19¹(3)）。
The Estonian standard rate has been **24 %** since 1 July 2025 and was made permanent (most public sources still quote 22 % - do not), with 13 % for accommodation and 9 % for books, periodicals, medicines and medical devices. The VAT registration threshold is EUR 40 000 of Estonian-supplied turnover per calendar year (KMS § 19¹(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.
一家比利时家具店以不含税价 1 000.00 欧元卖给消费者一张桌子。适用标准税率。该店应计的增值税是多少？A Belgian furniture shop sells a desk for EUR 1,000.00 excluding VAT to a consumer at the standard rate. What VAT must the shop charge?
2026 年 3 月 1 日起，比利时一家酒店以不含税价 85.00 欧元提供一晚住宿。该晚住宿适用的税率与增值税是多少？From 1 March 2026 a Belgian hotel charges EUR 85.00 excluding VAT for one overnight stay. Which rate applies, and what is the VAT?
自 2026 年 3 月 1 日起，比利时对农药与植物保护产品适用 21% 的标准税率。一家经销商以不含税价 150.00 欧元销售农药，应计增值税是多少？From 1 March 2026 Belgium applies the 21 % standard rate to pesticides and plant-protection products. A distributor sells pesticides for EUR 150.00 excluding VAT. What VAT is due?
2026 年 3 月 1 日公布的比利时五项税率调整中，2026 年 11 月仍处于生效状态的是哪一项？Of the five Belgian rate changes dated 1 March 2026, which one was still in force in November 2026?
一家比利时企业进口一批货物，关税完税价格 10 000.00 欧元，关税税率 5%，无其他进口费用。进口增值税（税率 21%）是多少？A Belgian business imports goods with a customs value of EUR 10,000.00 and a customs duty of 5 %; there are no other import charges. What is the import VAT at 21 %?
一家比利时进口商持 ET14000 许可进口货物：关税完税价格 20 000.00 欧元，关税 4%（800.00 欧元），无其他费用。这笔进口增值税在现金流上的即时影响是什么？A Belgian importer with an ET14000 permit imports goods with a customs value of EUR 20,000.00 and 4 % duty (EUR 800.00), with no other charges. What is the immediate cash-flow effect of the import VAT?
一名比利时零售商的年营业额（不含增值税）为 26 000.00 欧元。计入 10% 容差后，适用小型企业豁免（KOR）的营业额上限是多少欧元？A Belgian retailer has annual turnover excluding VAT of EUR 26,000.00. Including the 10 % tolerance, what is the turnover ceiling for the small-business exemption (KOR)?
一家比利时企业的年营业额为 2 400 000.00 欧元（不含增值税），且本季度与前四个季度的欧盟内交货均未超过 50 000.00 欧元。该企业选择按季申报，其季度申报的提交与缴纳截止日是？A Belgian business has turnover of EUR 2,400,000.00 excluding VAT and its intra-Community dispatches stayed below EUR 50,000.00 in the quarter and in each of the four preceding quarters. It opts for quarterly filing. When is the quarterly return due?
自 2022 年 1 月 1 日起，比利时不再在边境征收哪一类进口增值税？Since 1 January 2022 Belgium no longer collects which category of import VAT at its frontier?
比利时企业的增值税识别号是什么格式？What is the format of the Belgian VAT identification number?
一家荷兰企业进口货物：关税完税价格 15 000.00 欧元，关税税率 6%（900.00 欧元），无其他进口税。进口增值税（21%）是多少？A Dutch business imports goods with a customs value of EUR 15,000.00 and a duty rate of 6 % (EUR 900.00), with no other import levies. What is the import VAT at 21 %?
一家荷兰书店以不含税价 250.00 欧元卖出一本书。荷兰书刊适用 9% 的低税率，增值税是多少？A Dutch bookshop sells a book for EUR 250.00 excluding VAT. Books in the Netherlands are taxed at the reduced rate of 9 %. What is the VAT?
2026 年 7 月 1 日以后，一件货件从欧盟以外运抵荷兰：计税价格 100.00 欧元，运费 12.00 欧元，货件只含一个货品类别。海关按每种货品类别征收 3.00 欧元从量关税，另收 2.00 欧元处理费。该货件的荷兰增值税是多少？From 1 July 2026 a consignment arrives in the Netherlands from outside the EU: value EUR 100.00 plus freight EUR 12.00, one product category. Customs apply a flat duty of EUR 3.00 per product category and a EUR 2.00 handling fee. What is the Dutch VAT on the consignment?
一家设立在欧盟以外的供应商向荷兰的应税企业销售商品，并把货物存放在荷兰的仓库中。荷兰的登记要求是什么？A supplier established outside the EU sells goods to a Dutch taxable person and stocks the goods in a warehouse in the Netherlands. What are the Dutch registration requirements?
一家荷兰设立的零售企业按季度提交日历申报。第一季度的日历申报（kalenderaangifte）必须在何时提交并缴纳？A Dutch retail business files the quarterly calendar return. When must the first-quarter calendar return (kalenderaangifte) be filed and paid?
一家荷兰企业向其他成员国供应货物。它提交欧盟内供应申报（ICP）的截止日规则是什么？A Dutch business dispatches goods to other Member States. What is the deadline rule for its intra-Community listing (ICP)?
在荷兰，增值税迟缴会产生什么后果？In the Netherlands, what follows from paying VAT late?
一家比利时零售商的应税营业额为 90 000.00 欧元，免税营业额为 10 000.00 欧元，当年采购净额为 50 000.00 欧元，适用 21% 的进项税率。按比例扣除计算，可抵扣的进项增值税是多少？A Belgian retailer has taxable turnover of EUR 90,000.00 and exempt turnover of EUR 10,000.00. Its purchases excluding VAT are EUR 50,000.00 at an input rate of 21 %. On a pro-rata calculation, how much input VAT may be deducted?
一家境外建筑承包商在比利时施工。要把建筑工程的增值税按反向征税转给客户，承包商必须先取得什么？A foreign construction contractor is working on a site in Belgium. What must the contractor obtain before applying the reverse charge to the VAT on the works?
关于比利时与荷兰的进口增值税递延，下列哪一项是正确的？Which statement about deferring import VAT in Belgium and the Netherlands is correct?