第 1 节 法国：四档税率、豁免基础与 CA3/CA2 申报
税率。 法国一共四档：20% 标准税率；10% 中间税率（堂食餐饮、酒店住宿、旅客运输）；5.5% 减低税率（食品、外卖食品、书籍）；以及 2.1% 特殊税率（基础书籍、社会住房、CMU 相关）。分水岭记一句话：堂食 10%，外卖 5.5%——同一块三明治换个吃法就可能换档。科西嘉适用同一套 20/10/5.5（个别 5%）；法国海外省（瓜德罗普、马提尼克、留尼汪、马约特）不征增值税，代之以特定税种。
豁免基础（franchise en base，art 293 B CGI）。 自 2025 年 1 月 1 日起新门槛生效：服务营业额 37 500 欧元、商品销售营业额 85 000 欧元（上调档为 39 100 欧元与 101 000 欧元）。在豁免期内的发票必须注明 "TVA non applicable, art. 293 B du CGI"；简化发票的最高金额为 150 欧元（不含税）。营业额低于 10 000 欧元的微型企业可适用 mini-taux 的简化征收安排（VERIFY：具体机制以现行 CGI 为准）。
申报周期。 每月（或小营业额按季）提交 CA3，年度汇总提交 CA2；按月的 CA3 通常在次月下半月内申报并缴款（VERIFY：具体窗口以 impots.gouv.fr 的现行通知为准）。法国增值税号是 FR 加 2 位校验位加 9 位 SIREN。
考点： 出题人最爱问"这笔供应适用哪一档税率"——堂食 10% 对外卖 5.5%，以及海外省"没有增值税"这一条，几乎每年都会出现。
Section 1 France: four rates, the franchise en base and the CA3/CA2 cycle
Rates. France runs four rates: the 20 % standard rate; the 10 % intermediate rate (sit-down restaurant service, hotel accommodation, passenger transport); the 5.5 % reduced rate (foodstuffs, take-away food, books); and the 2.1 % special rate (basic books, social housing, CMU-related). One line settles the great divide: eat in and you pay 10 %, take the food away and it is 5.5 % - the same sandwich can change rate by being eaten outside. Corsica uses the same 20/10/5.5 pyramid (5 % on some operations); the French overseas departments (Guadeloupe, Martinique, Reunion, Mayotte) levy no VAT, using specific local taxes instead.
The exemption threshold (franchise en base, art 293 B CGI). Since 1 January 2025 the thresholds are EUR 37 500 for services and EUR 85 000 for the sale of goods (EUR 39 100 and EUR 101 000 in the enhanced bands). While under the threshold the invoice must read "TVA non applicable, art. 293 B du CGI", and the simplified invoice may be used up to EUR 150 excluding VAT. Micro-enterprises with turnover below EUR 10 000 may use the mini-taux simplified collection rule (VERIFY: check the mechanics against the current CGI).
Filing. The CA3 is filed monthly (or quarterly where turnover allows) and the CA2 is the annual summary; the monthly CA3 is declared and paid in the second half of the following month (VERIFY: the current window on impots.gouv.fr). The French VAT number is FR plus a 2-digit key plus the 9-digit SIREN.
What the examiner asks. "Which rate applies?" is the rotating stem - restaurant 10 % against take-away 5.5 %, and the line that the overseas departments have no VAT, decide marks every year.
第 2 节 法国：进口增值税自缴（autoliquidation）、进出申报（DA）与 2026 年电子发票
核心规则。 自 2022 年 1 月 1 日起，进口增值税（TVA a l'importation）强制在同一张 CA3 上自动清算（autoliquidation）：税额在同一申报表内计提又抵扣，清关时不再单独向海关缴款，即"当月申报、当月抵扣"。链式写法（DEC/BTS 的标准口诀）：valeur en douane → droits de douane → TVA a l'importation → autoliquidation。
CA3 分录示例。 关税完税价格 50 000.00 欧元、关税 6%（3 000.00 欧元）→ 税基 53 000.00 欧元 → 20% 的进口 TVA 为 10 600.00 欧元：
| CA3 行 | 内容 | 金额（欧元） |
|---|---|---|
| A4 | 进口交易税基 | 53 000.00 |
| I1-I6 | 应纳进口 TVA | 10 600.00 |
| 19-20 | 可抵扣税额（合计汇入行 24） | 10 600.00 |
| — | 当日应缴净额 | 0.00 |
进出申报（DA）。 自法国运出的欧盟内交货要申报 declaration d'echange de biens（DA）（2022 年起该申报并入定期增值税申报，VERIFY 现行做法）。
非定居卖家。 向法国非应税消费者销售（尤其走 OSS / IOSS 一站式方案）的非欧盟卖家，可能须指定设立在法国的财政代表（representant fiscal）（VERIFY：一般 B2B 情形的现行要求）。
罚款。 迟报、错报与迟缴按未缴税额的百分比罚或定额罚处理，并计利息（VERIFY：具体百分比未收录在参考卡中，考试一般只考机制不考百分比）。
电子发票。 自 2026 年 9 月 1 日起，所有应税企业必须能够接收电子发票；大型企业与 ETI 同日起必须开具；中小企业自 2027 年 9 月 1 日起才须开具。
考点： 给一张含运费的报关单，要求走完 A4 → I1-I6 → 19-20（汇入行 24）整条链，并说出清关当日净缴款为 0——这是法国卷上最高频的进口增值税题。
Section 2 France: self-assessed import VAT on the CA3, the DA and e-invoicing from 2026
The core rule. Since 1 January 2022 import VAT (TVA a l'importation) is self-assessed (autoliquidation) on the same CA3 as domestic VAT: the tax is declared and deducted inside one return and no separate payment is made to Customs when the goods clear. The chain to memorise (the standard DEC/BTS formula): valeur en douane - droits de douane - TVA a l'importation - autoliquidation. (The invoice wording "TVA due par le preneur" belongs to the intra-EU reverse charge, not to imports.)
Worked CA3 lines. Customs value EUR 50,000.00, duty 6 % (EUR 3,000.00), so the base is EUR 53,000.00 and the import TVA at 20 % is EUR 10,600.00:
| CA3 line | Content | Amount (EUR) |
|---|---|---|
| A4 | Import base | 53,000.00 |
| I1-I6 | Import TVA payable | 10,600.00 |
| 19-20 | Deductible (total carried to line 24) | 10,600.00 |
| - | Net payable on the day | 0.00 |
The declaration d'echange de biens (DA). Intra-EU dispatches out of France are declared through the DA (since 2022 the declarations have been absorbed into the periodic VAT return - VERIFY the current consolidation).
Non-established sellers. A seller not established in the EU selling to French non-taxable consumers - especially through the OSS/IOSS one-stop schemes - may have to appoint a fiscal representative (representant fiscal) established in France (VERIFY: the current requirement for the general B2B case).
Penalties. Late filings, errors and late payments attract percentage-of-tax or lump-sum penalties plus interest (VERIFY: the exact percentages are not in the reference card; papers usually test the mechanism, not the number).
E-invoicing. From 1 September 2026 every VAT-liable business must be able to receive e-invoices; large companies and ETIs must also be able to issue them from that day, and SMEs only from 1 September 2027.
What the examiner asks. Given an import with freight, walk the whole A4 - I1-I6 - 19/20 (into line 24) chain and state that the net payment at clearance is zero - the highest-frequency French import-VAT task.
第 3 节 德国：19/7 两档、2026 年餐饮食品 7% 与 Kleinunternehmer
税率。 德国只有两档：19% 标准税率与 7% 低税率（食品、书籍、报刊、公交、酒店住宿、医疗与社会服务）。没有 10% 或 5.5% 档——把法国的中间税率错误地套在德国账单上是最省事的送分陷阱。
2026 年餐饮变革。 自 2026 年 1 月 1 日起，餐馆与餐饮供应商（catering）供应的食品按 7% 征税（§12 Abs 2 Nr 15 UStG），饮料仍按 19%。一张餐厅账单必须把食品与饮料分列计税：食品 300.00 欧元按 7% 计 21.00 欧元，饮料 50.00 欧元按 19% 计 9.50 欧元，合计 30.50 欧元。
小企业（Kleinunternehmer，§23a/§24 UStG）。 满足上年营业额不超过 25 000 欧元且当年不超过 100 000 欧元两项条件才能适用；自 2025 年起，退出豁免、选择计税（Optierung）的方案不再附带进项税抵扣。注意：§23a/§24 才是固定税基制度；§10 UStG 管的是计税基础（taxable amount）。
考点： 三个固定考点——"19/7 之外还有没有第三档"（没有）、"2026 年餐厅食品按多少"（7%，饮料 19%）、"Kleinunternehmer 的双重门槛"（25 000 与 100 000 欧元）。
Section 3 Germany: the 19/7 pair, the 7 % restaurant food change and Kleinunternehmer
Rates. Germany runs two rates only: 19 % standard and 7 % reduced (foodstuffs, books and newspapers, public transport, hotel stays, medical and social services). There is no 10 % or 5.5 % rate - wrongly transplanting the French intermediate rate onto a German bill is the cheapest trap the examiner can set.
The 2026 restaurant change. From 1 January 2026, food supplied in restaurants and by caterers is taxed at 7 % (§12 Abs 2 Nr 15 UStG), while drinks stay at 19 %. A restaurant bill must now split food from drinks on every VAT computation: food of EUR 300.00 yields EUR 21.00 at 7 % and drinks of EUR 50.00 yield EUR 9.50 at 19 %, so EUR 30.50 in total.
Kleinunternehmer (§23a/§24 UStG). Both conditions matter: prior-year turnover not above EUR 25 000 and current-year turnover not above EUR 100 000. Since 2025, opting out of the exemption (Optierung into taxable treatment) no longer carries the input-VAT deduction. Remember that §23a/§24 are the flat-rate regimes, and §10 UStG is the taxable amount - it is §9 UStG that is the waiver of exemptions.
What the examiner asks. Three standing questions: is there a third rate (no), what rate applies to restaurant food from 2026 (7 %, drinks 19 %), and what the two-part Kleinunternehmer threshold is (EUR 25,000 and EUR 100,000).
第 4 节 德国：EUSt 税基、一步法（§21 Abs 3）与 §9 陷阱、§13b 与进项调整
EUSt 税基（§11 Abs 1 与 3 UStG）。 德国进口增值税（Einfuhrumsatzsteuer，EUSt）税基 = 关税完税价格 + 欧盟税/其他进口负担 + 从欧盟边境运至欧盟境内第一目的地的运费。 Art 71 UCC 只负责关税完税价格，不把这段欧盟境内运费收进海关价值——所以"海关价值"与"增值税税基"是两个数。
一步法（§21 Abs 3 UStG）。 取得许可的合格进口商适用一步法（einstufiges Verfahren）：进口增值税在定期增值税申报（Umsatzsteuer-Voranmeldung）中申报并同时抵扣，清关时不必先向海关缴款；现金流上当日中性。
§9 UStG 陷阱。 § 9 UStG 是放弃免税（Option zur Steuerbefreiung）——例如出租人把免税出租业务选为按标准税率征税。它既不是固定税基，也不是进口增值税工具；进口增值税的一步法在 § 21 Abs. 3，而不是在 § 9。
反向征税（§13b UStG）。 建筑工程及其他列举供应由买方申报销项税。自 2025 年 1 月 1 日起可订立 Dauer-Option（长期选择）：对整段供应关系一次性约定适用反向征税，不必逐单操作。
进项税调整（§15a UStG + §44 UStDV）。 只有经营使用比例降到 10% 以下才触发调整；动产资本货物按 5 年、每年五分之一调整，建筑按 10 年、每年十分之一调整。
考点： 用 § 9 回答进口增值税问题、漏掉欧盟境内段运费、以及把 §23a 固定税基当作 §9，是德国卷上三个最贵的错误。
Section 4 Germany: the EUSt base, the one-step procedure, the § 9 trap, § 13b and regularisation
The EUSt base (§11 Abs 1 and 3 UStG). The German import turnover tax (Einfuhrumsatzsteuer, EUSt) base is the customs value plus EU duties and import charges plus the freight from the EU border to the first destination inside the EU. Art 71 UCC only builds the customs value and excludes that intra-EU freight from it - customs value and VAT base are two different numbers.
The one-step procedure (§21 Abs 3 UStG). An authorised, qualified importer applies the one-step procedure (einstufiges Verfahren): the import VAT is declared and deducted in the same periodic VAT return, without pre-financing at the customs office; cash-flow neutral on the day.
The § 9 UStG trap. §9 UStG is the waiver of exemptions (Option zur Steuerbefreiung) - for example a lessor opting to charge VAT at the standard rate on what would otherwise be exempt letting. It is neither a flat-rate base nor an import-VAT tool; the one-step import procedure sits in § 21 Abs. 3, not in § 9.
Reverse charge (§13b UStG). Construction works and other listed supplies are reverse-charged: the customer returns the output VAT. Since 1 January 2025 the Dauer-Option can be agreed: the reverse charge is settled once for the whole ongoing supply relationship instead of order by order.
Regularisation (§15a UStG plus §44 UStDV). Input VAT is adjusted only when the business-use share falls below 10 %; movable capital goods are adjusted one-fifth per year over 5 years and buildings one-tenth per year over 10 years.
What the examiner asks. Answering an import-VAT question with § 9, omitting the intra-EU freight leg, and confusing the § 23a flat-rate bases with the § 9 option are the three most expensive errors on the German paper.
第 5 节 西班牙：21/10/4、三张 Modelo 表、区域例外与 IRPF 预扣
税率。 西班牙 IVA 按 AEAT 官方口径为 21%（标准）、10%（减低）与 4%（超低档，基本必需食品）三档。
三张申报表。
| 表 | 义务 | 截止 |
|---|---|---|
| Modelo 303 | 周期申报（月度） | 次月 20 日；1、4、7、10 月的月报为 30 日 |
| Modelo 390 | 年度汇总（大纳税人与持续经营业务） | 年度申报 |
| Modelo 349 | 欧盟内业务概述（declaración recapitulativa） | 每季，季后月 20 日 |
IVA diferido。 进口增值税递延进 Modelo 303（登记 IVA diferido 条目），不必在海关现场支付。
领地例外。 加那利群岛的 IGIC 7/3/0 是加那利大区的区域税，不属于国家 AEAT 考试纲要；休达（Ceuta）与梅利利亚（Melilla）不征 IVA，代之以特别的间接税。本土商户向这些区域供货时，两种例外都会制造"税基/税率"双重陷阱。
recargo de equivalencia。 对无增值税识别号、只能向最终消费者转售的零售商户供应 21% 商品时加收 5.2% 的等效附加费（发票同时列示 IVA 与 recargo）。
简化发票（factura simplificada）。 金额上限 400 欧元，且从不得用于欧盟内交货——欧盟内业务必须走完整发票并为 Modelo 349 提供数据。
IRPF 陷阱。 专业服务（profesionales）发票须在 IVA 之外另外载明 IRPF 预扣：一般 15%，新开业的自由职业者前几年 7%，且决不能对 IVA 金额计提——净价 1 000.00 欧元的发票加 IVA 210.00 欧元再减 IRPF 150.00 欧元，实付 1 060.00 欧元。
考点： "IGIC 属不属于 AEAT 大纲"（不属于）、"Canarias 按 IGIC 还是 IVA"、以及"IRPF 能不能按含税价计提"（不能），是西国卷上常见的三连问。
Section 5 Spain: 21/10/4, the three Modelos, the territorial carve-outs and the IRPF trap
Rates. The Spanish IVA runs at 21 % (standard), 10 % (reduced) and 4 % (super-reduced, basic necessary foodstuffs) per the AEAT.
The three Modelos.
| Form | Duty | Deadline |
|---|---|---|
| Modelo 303 | Periodic return (monthly) | The 20th of the following month; in months 1, 4, 7 and 10 the 30th |
| Modelo 390 | Annual summary (recurring operations of large taxpayers) | Annual |
| Modelo 349 | Intra-EU recapitulation (declaracion recapitulativa) | Quarterly, by the 20th of the month after the quarter |
IVA diferido. Import VAT is deferred onto the Modelo 303 (recorded as IVA diferido entries) instead of being paid at the customs office.
Territorial carve-outs. The Canary Islands' IGIC at 7/3/0 is a regional tax and does not belong to the state AEAT syllabus; Ceuta and Melilla levy no IVA (a special indirect tax replaces it). Both carve-outs create double traps on rates and bases for mainland suppliers.
Recargo de equivalencia. A supplier selling 21 % goods to resellers with no VAT number to final consumers adds the equivalence surcharge of 5.2 % on top of the IVA; the invoice shows both lines.
Simplified invoice (factura simplificada). Limited to EUR 400 and never acceptable for intra-EU deliveries of goods, which always need the full invoice feeding Modelo 349.
The IRPF trap. A professional-services invoice must show a personal income tax (IRPF) retention on top of the IVA: generally 15 %, 7 % in the first years for newly registered professionals, and never computed on the IVA amount. A net EUR 1,000.00 invoice with IVA EUR 210.00 minus IRPF EUR 150.00 is paid at EUR 1,060.00.
What the examiner asks. Does IGIC belong to the AEAT syllabus (no), IGIC or IVA in the Canaries, and is the IRPF retention ever taken on the gross IVA amount (never) - three linked traps on the Spanish paper.
第 6 节 三国对照、计算主线程与考试答法
| 比较项 | 法国 FR | 德国 DE | 西班牙 ES |
|---|---|---|---|
| 税率结构 | 20 / 10 / 5.5 / 2.1（海外省不征；科西嘉同结构）; 餐饮堂食 10%、外卖 5.5% | 19 / 7；2026 年起餐饮食品 7%、饮料 19% | 21 / 10 / 4；加那利 IGIC 7/3/0；休达与梅利利亚不征 |
| 登记触发点 | 超过豁免基础（37 500/85 000 欧元）即须登记 | 在德国作出应税供应即须登记（条号 VERIFY） | 无小企业豁免门槛，作出应税供应即登记 |
| 代理人 | 非定居 B2C 卖家可能须财政代表（VERIFY） | 非定居供应商的登记规则（条号 VERIFY） | 西班牙须 representante comercial（VERIFY） |
| 申报频率与截止 | CA3 月度/季度 + CA2 年度（约次月 25 日前后，VERIFY） | 年度申报 + 月度/季度预付款 | 303 月度 20 日（1、4、7、10 为 30 日）；349 季后 20 日 |
| 进口增值税机制 | 同表自动清算：A4 → I1-I6 → 19-20/行 24 | §21 Abs 3 一步法：同申报纳入税额并抵扣 | IVA diferido：递延进 303 |
| 罚款风格 | 利息 + 按未缴税额的百分比/定额罚（百分比 VERIFY） | 迟报罚款（Verspatungszuschlag）+ 逾期缴纳的月度附加费 | 迟报/迟缴收取附加费 + 利息（以 AEAT 现行表为准） |
| 典型考试陷阱 | 堂食/外卖税率互换；漏走行 24 | 用 § 9 回答进口题；漏掉欧盟境内段运费 | 把 IGIC 当作 AEAT 纲要；IRPF 按 IVA 计提 |
| 考试名称 | BTS CG E5 / DEC E2 | Steuerberaterprufung（3 × 6 小时、共 3 卷、每卷 100 分） | 四选一 test（错答扣分）+ supuesto practico |
计算主线程（本章所有题目随用的数字链）。
| 国家 | 业务 | 过程 | 结果 |
|---|---|---|---|
| FR | 国内供货 | 净价 10 000.00 欧元 × 20% | TVA 2 000.00 欧元 |
| FR | 进口 | 关税完税价格 50 000.00 欧元 + 关税 6% = 3 000.00 欧元 → 税基 53 000.00 欧元 × 20% | TVA 10 600.00 欧元（同表即缴即抵，当日净缴 0.00 欧元） |
| DE | 对德国 B2B 客户供货 | 净价 20 000.00 欧元 × 19% | 增值税 3 800.00 欧元 |
| DE | 2026 年餐厅账单 | 食品 300.00 欧元 × 7% + 饮料 50.00 欧元 × 19% | 21.00 + 9.50 = 30.50 欧元 |
| ES | 国内供货 | 净价 5 000.00 欧元 × 21% | IVA 1 050.00 欧元 |
| ES | 基本食品 | 800.00 欧元 × 4% | 32.00 欧元 |
| ES | 等效附加费 | 2 000.00 欧元 × 5.2% | 104.00 欧元 |
考试答法。 法国（BTS CG E5 / DEC E2）：目录式 dossier 下有 "TRAVAIL A FAIRE" 编号小问，按 "Justifiez votre réponse" 要求写出理由；计算按 基数 HT → 适用税率 → TVA due / TVA déductible 的顺序落笔，若题目写明 "aucun chiffrage demandé"（不需要数字）就别算。德国（Steuerberaterprufung）：按 Gutachtenstil 的链条作答：Steuerbarkeit → Steuerbefreiung → Steuersatz → Bemessungsgrundlage → Steuerhohe → Steuerentstehung → Steuerschuldner → Vorsteuerabzug → Rechnung/Nachweis → Berichtigung；三套各 6 小时、每卷 100 分（第 1 日 Verfahrensrecht 约 35 分 / USt 约 35 分 / Bewertung+Schenk 约 30 分；第 2 日 ESt 约 60 分 / KSt+GewSt 约 40 分；第 3 日 Buchfuhrung und Bilanzwesen），1 分 ≈ 3.6 分钟；没有选择题；及格线是总平均不超过 4.15。西班牙：四选一的 test 卷（辅助职系 45 题、错答扣 1/4 分）加 supuesto practico（法条引用须注明条文与规范，计算可留步骤）；AEAT 官方公布最终答案 key，刷官方真题最省效率。
考点： 每一行表格都能出题；先拍数字链原理、再拍机制（autoliquidation / 一步法 / IVA diferido）、再拍答法，是备考最省时路径。
Section 6 The three countries side by side, the calculation thread and exam technique
| Item | France FR | Germany DE | Spain ES |
|---|---|---|---|
| Rate structure | 20 / 10 / 5.5 / 2.1 (no VAT in the overseas departments; Corsica on the same structure); restaurant 10 %, take-away 5.5 % | 19 / 7; from 2026 restaurant food 7 %, drinks 19 % | 21 / 10 / 4; Canaries IGIC 7/3/0; Ceuta and Melilla without IVA |
| Registration trigger | Register once turnover passes the franchise (EUR 37,500 / EUR 85,000) | Any taxable supply in Germany triggers registration (article number VERIFY) | No small-business exemption threshold; taxable supply triggers registration |
| Representative | A non-established B2C seller may need a fiscal representative (VERIFY) | Registration rules for non-established suppliers (article number VERIFY) | Spain works with a representante (VERIFY) |
| Return frequency and deadline | CA3 monthly/quarterly + CA2 annual (around the 25th of the following month, VERIFY) | Annual return + monthly/quarterly Vorauszahlungen | 303 monthly, the 20th (30th in months 1, 4, 7, 10); 349 by the 20th after the quarter |
| Import VAT mechanism | Same-return autoliquidation: A4 - I1-I6 - 19-20 / line 24 | §21 Abs 3 one-step procedure: declared and deducted in one return | IVA diferido: deferred onto the 303 |
| Penalty style | Interest plus percentage-of-tax or fixed penalties (percentages VERIFY) | Late-filing surcharge (Verspaetungszuschlag) plus monthly charge for late payment | Surcharges and interest on late/incorrect filing, per the AEAT tables |
| Classic exam trap | Swapping the 10 %/5.5 % restaurant pair; forgetting line 24 | Answering an import question with § 9; omitting the intra-EU freight leg | Treating IGIC as part of the AEAT syllabus; taking IRPF on the IVA |
| Exam name | BTS CG E5 / DEC E2 | Steuerberaterpruefung (3 × 6 h papers of 100 points) | 4-option test (wrong answer -1/4) + supuesto practico |
The calculation thread (used by every question in this chapter).
| Country | Operation | Working | Result |
|---|---|---|---|
| FR | Domestic supply | Net 10,000.00 x 20 % | TVA EUR 2,000.00 |
| FR | Import | Customs value 50,000.00 + 6 % duty (3,000.00) = base 53,000.00 x 20 % | TVA EUR 10,600.00 (declared and deducted on the same return, net EUR 0.00 on the day) |
| DE | Sale to a German B2B customer | Net 20,000.00 x 19 % | VAT EUR 3,800.00 |
| DE | Restaurant bill 2026 | Food 300.00 x 7 % + drinks 50.00 x 19 % | 21.00 + 9.50 = EUR 30.50 |
| ES | Domestic supply | Net 5,000.00 x 21 % | IVA EUR 1,050.00 |
| ES | Basic food | 800.00 x 4 % | EUR 32.00 |
| ES | Equivalence surcharge | 2,000.00 x 5.2 % | EUR 104.00 |
Exam technique. France (BTS CG E5 / DEC E2): numbered dossiers with a TRAVAIL A FAIRE list; answer each sub-question with "Justifiez votre reponse" working in the order base HT - taux applicable - TVA due / TVA deductible; if the task says "aucun chiffrage demande", do not compute. Germany (Steuerberaterpruefung): answer in the Gutachtenstil chain: Steuerbarkeit - Steuerbefreiung - Steuersatz - Bemessungsgrundlage - Steuerhoehe - Steuerentstehung - Steuerschuldner - Vorsteuerabzug - Rechnung/Nachweis - Berichtigung; three 6-hour papers of 100 points each (day 1: Verfahrensrecht about 35 / USt about 35 / Bewertung and Schenkung about 30; day 2: ESt about 60 / KSt plus GewSt about 40; day 3: Buchfuehrung und Bilanzwesen), 1 point is about 3.6 minutes of the day; no multiple choice; the pass mark is an overall average of 4.15 or better. Spain: a four-option test with a penalty for wrong answers (the auxiliary-body paper runs 45 questions at -1/4 per error) plus the supuesto practico (cite the articles, and the marking notes allow a stated operation to stand in for arithmetic); AEAT publishes the official question papers and final answer keys, so drill on the real ones.
What the examiner asks. Every row of both tables can carry a question; the fastest revision path is the calculation thread, then the three import mechanisms (autoliquidation / one-step / IVA diferido), then the way each paper wants the answer written.
核心术语 / Key terms
| 中文 | English | FR | NL | DE | ES | ET |
|---|---|---|---|---|---|---|
| 进口增值税自动清算（autoliquidation） | self-assessed import VAT (autoliquidation) | autoliquidation de la TVA a l'importation | verlegde invoer-btw | einstufiges Verfahren der Einfuhrumsatzsteuer | autoliquidacion del IVA a la importacion | impordi käibemaksu enesekohuslik deklaratsioon |
| 法国月度增值税申报表（CA3） | French monthly VAT return (CA3) | declaration CA3 de TVA | Franse btw-aangifte CA3 | franzosische Umsatzsteuererklarung CA3 | declaracion periódica de IVA CA3 (Francia) | Prantsuse käibemaksu deklareerimine (CA3) |
| 豁免基础制度（franchise en base） | exemption threshold regime (franchise en base) | franchise en base (art. 293 B CGI) | omzetbelastingvrijstelling buitenland | Kleinunternehmerausnahme Frankreich | regimen de exencion para pequenas empresas | vaikese ettevotja vabastus (Prantsusmaa) |
| 欧盟内交货申报（DA） | dispatch declaration (declaration d'echange de biens) | declaration d'echange de biens (DA) / declaration d'echanges intracommunautaires de biens | ICP-opgaaf (Frankrijk) | Abgangsmeldung (Frankreich) | declaracion de envios intracomunitarios | ELi-sisese kaubahankeside aruanne |
| 放弃免税（Option zur Steuerbefreiung，§ 9 UStG） | waiver of exemptions (Option zur Steuerbefreiung) | option pour l'assujetissement | optie voor belastingplichtigheid (Duitsland) | Option zur Steuerbefreiung (§ 9 UStG) | renuncia a las exenciones (Alemania) | maksuvabadusest loobumine |
| 一步法进口增值税程序（§ 21 Abs. 3 UStG） | one-step import VAT procedure | procedure a une etape (Allemagne) | eentraps-vorfahren (Duitsland) | einstufiges Verfahren (§ 21 Abs. 3 UStG) | procedimiento de una etapa | impordi käibemaksu ühesammuline kord |
| 进口流转税（EUSt） | import turnover tax (EUSt) | taxe sur le chiffre d'affaires a l'importation | invoer-omzetbelasting (Duitsland) | Einfuhrumsatzsteuer (EUSt) | impuesto sobre el volumen de negocios de importacion | impordi käibemaks |
| 小企业制度（Kleinunternehmerregelung） | small-business regime (Kleinunternehmer) | regime des petites entreprises (Allemagne) | kleineondernemersregeling (Duitsland) | Kleinunternehmerregelung (§ 23a/§ 24 UStG) | regimen de pequenas empresas (Alemania) | vaikeseettevotja reziim |
| 反向征税长期选择（Dauer-Option） | permanent reverse-charge option (Dauer-Option) | option permanente de partage de la taxe | permanente verleggingsoptie | Dauer-Option (§ 13b UStG) | opcion permanente de la inversion del sujeto pasivo | pöördmaksustamise püsivalik |
| 欧盟内业务概括申报（Modelo 349） | intra-EU recapitulative statement (Modelo 349) | declaration recapitulative (Modele 349) | ICP-opgaaf (Spanje) | zusammenfassende Meldung (Spanien) | declaracion recapitulativa (Modelo 349) | ELi kaubavahetuse aruanne (Hispaania) |
| 西班牙递延进口增值税（IVA diferido） | Spanish deferred import VAT (IVA diferido) | TVA a l'importation differee (Espagne) | uitgestelde invoer-btw (Spanje) | aufgeschobene Einfuhrumsatzsteuer (Spanien) | IVA diferido a la importacion | viivitatud importkäibemaks |
| 等效附加费 | equivalence surcharge (recargo de equivalencia) | supplement d'equivalence | vergelijkende toeslag | Gleichstellungs-zuschlag | recargo de equivalencia | lisamaks |
| 加那利群岛普通间接税 | Canary Islands general indirect tax (IGIC) | IGIC des Canaries | IGIC (Canarische eilanden) | IGIC (Kanarische Inseln) | Impuesto General Indirecto Canario (IGIC), tipos 7/3/0 | Kanari saarte üldine kaudmaks |
| 简化发票 | simplified invoice (factura simplificada) | facture simplifiee | vereenvoudigde factuur | vereinfachte Rechnung | factura simplificada | lihtsustatud arve |
公式 / Formulas
net * rate
法国国内 TVA = 不含税净值 × 每档税率（20/10/5.5/2.1%）
French domestic TVA = net price x the applicable rate (20/10/5.5/2.1 %)
净价 10 000.00 欧元 × 20% = 2 000.00 欧元(customs_value + duty) * 0.20
法国进口 TVA =（关税完税价格 + 关税）× 20%，税基入 A4，税额入 I1-I6 再入 19-20（汇入行 24）
French import TVA = (customs value + duty) x 20 %, base into A4, tax into I1-I6 and again into 19-20 (total carried to line 24)
(50 000.00 + 3 000.00) × 20% = 10 600.00 欧元，当日净缴 0.00 欧元(customs_value + duty + freight_first_destination) * 0.19
德国 EUSt 税基 = 关税完税价格 + 欧盟税/进口负担 + 边境到第一目的地运费；EUSt = 税基 × 19%
German EUSt base = customs value + EU duties/import charges + freight to the first destination inside the EU; EUSt = base x 19 %
(40 000.00 + 1 600.00 + 500.00) × 19% = 7 999.00 欧元input_vat * remaining_years / adjustment_period
§15a/§44 UStDV 调整额 = 进项税 × 剩余年数 ÷ 调整期（动产 5 年、建筑 10 年）
§15a/§44 UStDV adjustment = input VAT x remaining years / adjustment period (5 years movable, 10 years buildings)
11 400.00 × 4/5 = 9 120.00 欧元net * 0.052
西班牙等效附加费 = 不含税净值 × 5.2%（21% 商品，加在 IVA 之外）
Spanish equivalence surcharge = net price x 5.2 % (21 % goods, in addition to the IVA)
2 000.00 欧元 × 5.2% = 104.00 欧元net + net*0.21 - net*0.15
西班牙专业发票应付额 = 净价 + IVA - IRPF（IRPF 15% 或前几年 7%，按净价而不是按含税额）
Spanish professional invoice payable = net + IVA - IRPF (15 %, or 7 % in the first years, computed on the net and never on the IVA amount)
1 000.00 + 210.00 - 150.00 = 1 060.00 欧元
高频陷阱 / Pitfalls
- § 9 UStG 是放弃免税（Option zur Steuerbefreiung），不是固定税基，也不是进口增值税工具；进口增值税的一步法在 § 21 Abs. 3 UStG。
§ 9 UStG is the waiver of exemptions (Option zur Steuerbefreiung), neither a flat-rate base nor an import-VAT tool; the one-step import procedure sits in § 21 Abs. 3 UStG. - 德国 EUSt 税基包含从欧盟边境到欧盟境内第一目的地的运费（§11 UStG），而 Art 71 UCC 只管关税完税价格并排除这段运费——两个数字混用是最贵的算错。
The German EUSt base includes freight from the EU border to the first destination inside the EU (§ 11 UStG), while Art 71 UCC builds the customs value and excludes that freight - mixing the two numbers is the costliest error. - 法国进口增值税自 2022 年 1 月 1 日起在 CA3 上自动清算：税基入 A4、税额入 I1-I6、又以 19-20 行汇入行 24，清关当日净缴款为 0，不是先去海关交钱。
French import VAT has been self-assessed on the CA3 since 1 January 2022: base into A4, tax into I1-I6 and again into lines 19-20 carried to line 24, with no payment to Customs at clearance. - 法国餐厅税率不是一道题：堂食服务 10%，外卖食品 5.5%；海外省根本不征增值税，不要把 20% 套用于瓜德罗普或马提尼克。
The French restaurant divide is a standing trap: eat-in service 10 %, take-away food 5.5 %; and the overseas departments levy no VAT at all, so never apply 20 % in Guadeloupe or Martinique. - 加那利的 IGIC 7/3/0 是区域税，不在国家 AEAT 考试纲要内；休达与梅利利亚不征 IVA。两家例外都不是 21%。
The Canaries' IGIC at 7/3/0 is a regional tax outside the state AEAT syllabus; Ceuta and Melilla levy no IVA. Neither carve-out uses 21 %. - 西班牙专业服务发票必须另列 IRPF 预扣（一般 15%，新开业者前几年 7%），且绝不按 IVA 金额计提；漏列或按含税额计提都会算错应付额。
A Spanish professional invoice must show an IRPF retention besides the IVA (generally 15 %, 7 % in the first years) and it is never computed on the IVA amount; omitting it or taking it on the gross wrecks the payable figure. - 德国 Kleinunternehmer 是双门槛（上年 25 000 欧元且当年 100 000 欧元），且 2025 年起选择计税不再附带进项税抵扣——把双重门槛当单一门槛是常见失分点。
The German Kleinunternehmer test is double-barrelled (prior year EUR 25,000 and current year EUR 100,000) and since 2025 opting into taxable treatment no longer carries input-tax deduction. - 2026 年 1 月 1 日起德国餐饮只有食品降到 7%（§12 Abs 2 Nr 15 UStG），饮料仍是 19%；把整张账单都按 7% 算是一道标准陷阱题。
From 1 January 2026 only the food on a German restaurant bill drops to 7 % (§ 12 Abs 2 Nr 15 UStG); drinks stay at 19 %. Computing the whole bill at 7 % is a standard trap.
各国要点 / Country notes
BE
比利时本章之外的对照锚点：税率 21/12/6；2026 年 3 月 1 日的措施中只有旅馆与露营调至 12%、农药与植物保护产品调至 21% 两项生效，其余三项已被撤销或暂缓。按月申报次月 20 日、按季 25 日（营业额不超过 2 500 000 欧元才可按季）。进口增值税可凭 ET14000 许可递延到定期申报；自 2026 年 5 月 1 日起旧的 rekening-courant（btw-ketting）被 btw-provisierekening 取代。
The Belgian contrast anchor for this chapter: rates 21/12/6; of the measures dated 1 March 2026 only hotels and camping at 12 % and pesticides and plant-protection products at 21 % are in force, the other three were annulled or suspended. Monthly returns are due on the 20th and quarterly returns on the 25th (quarterly only with turnover up to EUR 2,500,000). Import VAT can be postponed into the periodic return under the ET14000 permit, and from 1 May 2026 the btw-provisierekening replaces the old rekening-courant (btw-ketting).
NL
荷兰本章之外的对照锚点：税率只有 21% 与 9%，没有 6% 档。Art 23 Wet OB 许可把进口增值税递延到定期申报但不涵盖关税；荷兰设立企业提交季度日历申报（4 月 30 日、7 月 31 日、10 月 31 日、次年 1 月 31 日）与年度申报；ICP 对货物按月申报、截止日为次月最后一天。KOR 门槛为年营业额 20 000 欧元。
The Dutch contrast anchor for this chapter: rates are only 21 % and 9 %, with no 6 % rate. The Art 23 Wet OB permit postpones import VAT into the periodic return but does not cover customs duty; established businesses file the quarterly calendar return (30 April, 31 July, 31 October, 31 January) plus the annual return; the ICP is filed monthly for goods by the last day of the following month. The KOR threshold is EUR 20,000 of turnover a year.
FR
法国税率 20/10/5.5%，另有 2.1% 特殊税率；科西嘉同结构（个别 5%），海外省不征增值税。豁免基础自 2025 年 1 月 1 日起为 37 500 欧元（服务）/ 85 000 欧元（商品），上调档 39 100 / 101 000 欧元，发票注明 」TVA non applicable, art. 293 B du CGI」。进口增值税自 2022 年 1 月 1 日起强制在 CA3 上自动清算（税基行 A4，应纳行 I1-I6，可抵扣行 19-20 汇入行 24）；欧盟内交货申报走 DA（2022 年起并入定期申报，VERIFY）。CA3 按月/按季，CA2 年度；申报窗口以 impots.gouv.fr 现行通知为准。自 2026 年 9 月 1 日起所有企业必须能接收电子发票，大型企业与 ETI 必须开具，中小企业自 2027 年 9 月 1 日起开具（https://entreprendre.service-public.gouv.fr/actualites/A15683）；进口增值税见 https://www.impots.gouv.fr/tva-limportation-0 与 https://entreprendre.service-public.gouv.fr/vosdroits/F33167 。
French rates are 20/10/5.5 % plus the 2.1 % special rate; Corsica shares the structure (with some 5 %) and the overseas departments levy no VAT. The franchise en base thresholds since 1 January 2025 are EUR 37,500 (services) and EUR 85,000 (goods), EUR 39,100 / EUR 101,000 in the enhanced bands, with invoices reading 'TVA non applicable, art. 293 B du CGI'. Import VAT has been self-assessed on the CA3 since 1 January 2022 (base on line A4, tax due on lines I1-I6, deductibles on lines 19-20 carried to line 24); intra-EU dispatches go through the DA (absorbed into the periodic return since 2022, VERIFY). The CA3 runs monthly or quarterly and the CA2 annually; take the current window from impots.gouv.fr. From 1 September 2026 every business must be able to receive e-invoices, large companies and ETIs must issue them, and SMEs from 1 September 2027 (https://entreprendre.service-public.gouv.fr/actualites/A15683); on import VAT see https://www.impots.gouv.fr/tva-limportation-0 and https://entreprendre.service-public.gouv.fr/vosdroits/F33167 .
DE
德国税率 19/7%，没有第三档。自 2026 年 1 月 1 日起餐馆与餐饮的食品按 7% 征税（§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欧盟税与其他进口负担，再加至欧盟境内第一目的地的运费（§11 Abs 1 与 3 UStG，https://www.zoll.de/DE/Fachthemen/Steuern/Einfuhrumsatzsteuer/Bemessungsgrundlage/bemessungsgrundlage_node.html ）。进口增值税的递延靠 §21 Abs. 3 的一步法（许可制）；§9 UStG 是放弃免税，不是固定税基（固定税基在 §23a/§24）。Kleinunternehmer 双门槛：上年 25 000 欧元且当年 100 000 欧元，2025 年起选择计税不再含进项抵扣。进项调整看 §15a UStG + §44 UStDV（10% 使用比例门槛，动产 5 年五分之一、建筑 10 年十分之一）。Steuerberaterprüfung 为三套 6 小时、每卷 100 分的笔试（第 1 日 USt 约 35 分）加 90 分钟口试，及格线为总平均 4.15 以下；海关考 Grundzuge（§ 37 Abs. 3 StBerG 的官方科目表）。
German rates are 19/7 % with no third rate. From 1 January 2026 food in restaurants and catering is taxed at 7 % (§ 12 Abs 2 Nr 15 UStG) while drinks stay 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 EU duties and other import charges plus freight to the first destination inside the EU (§ 11 Abs 1 and 3 UStG, https://www.zoll.de/DE/Fachthemen/Steuern/Einfuhrumsatzsteuer/Bemessungsgrundlage/bemessungsgrundlage_node.html ). Deferral of import VAT runs through the one-step procedure of § 21 Abs. 3 UStG (permit-based); § 9 UStG is the waiver of exemptions and is not a flat-rate base (those are § 23a/§ 24). The Kleinunternehmer test is double-barrelled: prior year EUR 25,000 and current year EUR 100,000, with no input-tax deduction carried by the option into taxable treatment since 2025. Input regularisation follows § 15a UStG plus § 44 UStDV (the 10 % business-use threshold, one-fifth per year over 5 years for movables and one-tenth over 10 years for buildings). The Steuerberaterpruefung is three 6-hour papers of 100 points each (USt about 35 points on day 1) plus a 90-minute oral, with the pass mark an overall average of 4.15 or better; customs is examined in outline under the official catalogue of § 37 Abs. 3 StBerG.
ES
西班牙 IVA 税率 21/10/4%（AEAT 官方：https://sede.agenciatributaria.gob.es/Sede/iva/calculo-iva-repercutido-clientes/tipos-impositivos-iva.html ）。Modelo 303 月度申报在次月 1-20 日提交（1、4、7、10 月到 30 日），由 AEAT 官方页确认（https://sede.agenciatributaria.gob.es/Sede/iva/presentar-declaracion-iva-modelo-303/plazo-presentacion-modelo-303.html ）；Modelo 390 为年度汇总；Modelo 349 为欧盟内业务的 declaración recapitulativa，季后月 20 日前提交。进口增值税走 IVA diferido 递延进 303。加那利 IGIC 7/3/0 是区域税、不在国家 AEAT 纲要；休达与梅利利亚不征 IVA。recargo de equivalencia 为 5.2%（21% 商品）。简化发票限 400 欧元、绝不用于欧盟内货物交货。专业发票须另列 IRPF 预扣：一般 15%、新开业者前几年 7%，决不按 IVA 金额计提。
Spanish IVA rates are 21/10/4 % (AEAT official: https://sede.agenciatributaria.gob.es/Sede/iva/calculo-iva-repercutido-clientes/tipos-impositivos-iva.html ). The Modelo 303 is filed from the 1st to the 20th of the following month (to the 30th in months 1, 4, 7 and 10) per the AEAT page (https://sede.agenciatributaria.gob.es/Sede/iva/presentar-declaracion-iva-modelo-303/plazo-presentacion-modelo-303.html ); the Modelo 390 is the annual summary and the Modelo 349 the declaracion recapitulativa filed by the 20th of the month after the quarter. Import VAT runs through IVA diferido onto the 303. The Canaries' IGIC at 7/3/0 is a regional tax outside the state AEAT syllabus and Ceuta and Melilla levy no IVA. The recargo de equivalencia is 5.2 % on 21 % goods. The factura simplificada is limited to EUR 400 and never for intra-EU deliveries of goods. A professional invoice must show the IRPF retention besides the IVA: generally 15 %, 7 % in the first years, never computed on the IVA amount.
EE
爱沙尼亚（本章之外的对照锚点）：标准税率自 2025 年 7 月 1 日起为 **24%** 并已永久化（多数公共资料仍写 22%，不要沿用），另有 13%（住宿，2025 年起）与 9%（书籍、报刊、药品、医疗器械等）税率。增值税登记门槛为日历年应税营业额 40 000 欧元（KMS § 19¹(3)）；增值税按月申报，次月 20 日截止。
Estonia (the contrast anchor beyond this chapter): the standard rate has been **24 %** since 1 July 2025 and was made permanent (most public sources still write 22 % - do not carry that over), with 13 % (accommodation, since 2025) and 9 % (books, periodicals, medicines, medical devices and similar). The VAT registration threshold is EUR 40,000 of taxable turnover per calendar year (KMS § 19¹(3)); VAT is declared monthly by the 20th of the following month.
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.
一家法国商户在国内供货，不含税净价为 10 000.00 欧元，适用法国标准税率。应纳的 TVA 是多少？A French trader makes a domestic supply with a net price of EUR 10,000.00 excluding VAT, at the French standard rate. What TVA is due?
货物进入布里塔尼：关税完税价格 50 000.00 欧元，关税 6%。法国进口 TVA（20%）的金额与 CA3 的处理是什么？Goods are imported into Brittany: customs value EUR 50,000.00, duty 6 %. What is the import TVA at 20 % and how does it sit on the CA3?
CA3 的行 A4 出现进口税基 53 000.00 欧元，行 I1-I6 应纳进口 TVA 10 600.00 欧元。行 19-20 应怎么处理，实际的清关缴款是多少？Line A4 of a CA3 shows an import base of EUR 53,000.00 and lines I1-I6 import TVA of EUR 10,600.00. What belongs on lines 19-20, and what is actually paid at clearance?
科西嘉一家小店卖出一单外卖食品，不含税 240.00 欧元。应纳 TVA 是多少？A Corsican shop sells a take-away meal for EUR 240.00 excluding VAT. What TVA is due?
一家微型企业 2026 年的营业额全部来自咨询服务，共 30 000.00 欧元，处于豁免基础（franchise en base）之内。它开出的发票应如何标注增值税？A micro-business with 2026 turnover entirely from consulting of EUR 30,000.00 sits under the franchise en base. How must its invoices present the VAT?
关于法国电子发票义务，下列哪一句话正确？Which statement about the French e-invoicing obligation is correct?
一家德国公司向德国 B2B 客户供货，不含税净价 20 000.00 欧元，适用标准税率。应计的增值税是多少？A German company sells to a German B2B customer for EUR 20,000.00 excluding VAT at the standard rate. What VAT is charged?
2026 年一家柏林餐厅的一名账单：食品菜肴 300.00 欧元（不含税），饮料 50.00 欧元（不含税）。账单上的增值税总额是多少？A Berlin restaurant bill in 2026: food dishes EUR 300.00 excluding VAT and drinks EUR 50.00 excluding VAT. What is the total VAT on the bill?
从欧盟以外进口到慕尼黑：关税完税价格 40 000.00 欧元，欧盟关税 4%，运费从欧盟边境到第一目的地（慕尼黑仓库）500.00 欧元。德国 EUSt（19%）是多少？Goods are imported from outside the EU to Munich: customs value EUR 40,000.00, EU duty 4 %, freight from the EU border to the first destination (the Munich warehouse) EUR 500.00. What is the German EUSt at 19 %?
有同事声称：'§9 UStG 就是德国进口增值税递延的规则。'这种说法对吗？A colleague claims: '§ 9 UStG is the German rule for deferring import VAT.' Is that correct?
一台设备的进项税为 11 400.00 欧元（净价 60 000.00 欧元，19%）。在第 2 年经营使用比例降到 10% 以下。按 §15a UStG 加 §44 UStDV 追回的进项税是多少？Input VAT on a machine is EUR 11,400.00 (net 60,000.00 at 19 %). In year 2 the business-use share falls below 10 %. What input VAT must be repaid under § 15a UStG plus § 44 UStDV?
关于德国 Kleinunternehmer（§23a/§24 UStG），下列哪一句话正确？Which statement about the German Kleinunternehmer regime (§ 23a/§ 24 UStG) is correct?
一家德国客户常年委托楼宇清洁服务，想在 2025 年避免逐单报反向征税。§13b UStG 允许它怎么做？A German customer buys buildings cleaning services on a standing basis and wants in 2025 to avoid filing the reverse charge order by order. What does § 13b UStG let it do?
一家西班牙商户国内供货净价 5 000.00 欧元，适用 IVA 标准税率。应纳 IVA 是多少？A Spanish trader makes a domestic supply with a net price of EUR 5,000.00 at the IVA standard rate. What IVA is due?
一家面包房在本土销售基本必需食品单及待售，净价 800.00 欧元，适用 IVA 超低档税率。应纳 IVA 是多少？A bakery on the mainland sells basic necessary foodstuffs for EUR 800.00 excluding VAT at the super-reduced IVA rate. What IVA is due?
一家西班牙批发商向无增值税号、仅向最终消费者转售的零售商供应 21% 商品，不含税 2 000.00 欧元，对方适用 recargo de equivalencia。除 IVA 之外的等效附加费是多少？A Spanish wholesaler supplies 21 % goods worth EUR 2,000.00 excluding VAT to a reseller with no VAT number who sells only to final consumers under the equivalence surcharge. How much equivalent surcharge on top of the IVA?
一家西班牙进口商持 IVA diferido 资格进口：关税完税价格 15 000.00 欧元，关税 4%（600.00 欧元）。进口 IVA（21%）是多少，报在地方？A Spanish importer with IVA diferido status imports goods: customs value EUR 15,000.00, duty 4 % (EUR 600.00). What is the import IVA at 21 %, and where is it declared?
一位西班牙律师开发布专业服务发票：净价 1 000.00 欧元。它须另外开 IVA 21% 与 IRPF 预扣 15%。发票上客户实际支付的金额是多少？A Spanish lawyer issues a professional-services invoice with a net of EUR 1,000.00, adding IVA 21 % and a 15 % IRPF retention. What does the client actually pay?
关于西班牙领地例外，下列哪一项的理解是正确的？Which of the following shows the correct grasp of the Spanish territorial carve-outs?
西班牙三张申报表的截止期组合，哪一个是正确的？Which deadline pairing of the three Spanish Modelos is correct?