第 1 节 爱沙尼亚实务：24/13/9、两个门槛与月度 KMD
规则。 爱沙尼亚标准税率自 2025 年 7 月 1 日起为 24%——由 22% 提高而来并已永久化，旧资料多仍写 22%，不得沿用。低税率 13% 用于住宿（自 2025 年 1 月 1 日起）；9% 用于书籍、报刊、药品与医疗器械等；另有 0% 档。
两个门槛。 增值税登记门槛 = 一个日历年内爱沙尼亚境内营业额 40,000 欧元（KMS § 19¹(3)）。欧盟内远程销售另有 10,000 欧元门槛：低于该额按爱沙尼亚税率征税，超过后按目的国税率。欧盟统一的 22 欧元进口增值税免征额已于 2021 年 7 月 1 日废除——如今小额邮包照征增值税。
申报。 增值税申报表（käibemaksu deklaratsioon，KMD）按月提交，截止日为次月 20 日；另提交年度报告（käibemaksu aastaraamat）。增值税号 = EE + 9 位数字。
特殊制度。 小型纳税人与限制性应税人（piiratud käibemaksukohustuslane；通常引用为 KMS § 22——编号 VERIFY：以 riigiteataja.ee 现行文本为准）：限制性身份服务于只有欧盟内取得等有限业务者，每年欧盟内货物取得超过 10,000 欧元即须按该身份登记。反向征税见 KMS § 13；进口服务的自行申报见 KMS § 14（引用前核对现行编号）。
考点： "24% 还是 22%"，以及"40,000 登记门槛与 10,000 远程门槛各管什么"，是固定考题。
Section 1 Estonia in practice: 24/13/9, the two thresholds and the monthly KMD
The rule. Estonia's standard rate has been 24 % since 1 July 2025 - the rate rose from 22 % to 24 % and the rise was made permanent; older material still quotes 22 %, so do not use it. The reduced 13 % rate covers accommodation (since 1 January 2025); 9 % covers books, periodicals, medicines and medical devices; a 0 % rate also exists.
The two thresholds. The VAT registration threshold is EUR 40,000 of Estonian-supplied turnover per calendar year (KMS § 19¹(3)). Intra-EU distance sales carry a EUR 10,000 threshold: below it the Estonian rate applies, above it the destination rate applies. The old EU-wide EUR 22 import-VAT exemption was abolished on 1 July 2021 - small parcels are taxed like everything else.
Filing. The VAT return (käibemaksu deklaratsioon, KMD) is filed monthly, by the 20th of the following month, plus the annual report (käibemaksu aastaraamat). The VAT number is EE + 9 digits.
Special regimes. The small-taxpayer and limited taxable person (piiratud käibemaksukohustuslane; commonly cited as KMS § 22 - numbering VERIFY: check the current text on riigiteataja.ee) regimes: the limited status serves traders whose Estonian activity is limited, for example, to intra-EU acquisitions taxed by self-assessment; registration in that limited capacity is required above EUR 10,000 a year of intra-EU goods purchases. The reverse charge sits in KMS § 13 and the self-assessment of imported services in KMS § 14 (check the current numbering before quoting).
What the examiner asks. Whether it is 24 % or 22 %, and which of the EUR 40,000 / EUR 10,000 thresholds the question is really testing.
第 2 节 爱沙尼亚：EMTA 海关、消费税仓库与芬兰边境
海关管理。 爱沙尼亚海关事务由 EMTA（Eesti Maksu- ja Tolliamet，税务与海关委员会）统一管理，旧称 Tolliamet 的职能已并入其中；其海关版块提供商品编码（KN/CN）、原产地与关税完税价格三类指引页面。报关、归类与估价是 EMTA 的行政实践——不出现在任何考试大纲里。
消费税的结构性递延。 爱沙尼亚消费税（aktsiisimaks）的特点是：纳税义务（maksukohustus）只在货物为消费目的运出消费税仓库（aktsiisilaopaja）时产生；仓库凭营业许可（tegevusluba）运营。入库、仓储与仓内移转都不触发纳税义务。小型生产者（väiketootja）减免：年产量不超过 15,000 百升的小型啤酒厂按 50% 缴纳啤酒消费税。
EMTA 2026 年酒精消费税表（欧元/百升；自 2026 年 1 月 1 日起上调 10%）：
| 品目 | 2026 年税率 |
|---|---|
| 啤酒 | 15.40 |
| 发酵饮料/葡萄酒 ≤6% vol | 76.82 |
| 葡萄酒/发酵饮料 >6% vol | 179.27 |
| 烈酒 | 350.90 |
| 其他酒精 | 22.81 |
芬兰边境。 自 2024 年 1 月 1 日起，爱沙尼亚—芬兰陆地边界成为欧盟外部边界（VERIFY：二手资料来源，引用前先核对 EMTA 说明）：自该日起芬兰进入爱沙尼亚的货物须办理海关手续并缴进口增值税，欧盟内旅行免税就此终止。
考点： "消费税何时产生"——答案永远是"为消费目的运出仓库时"，不是入库时。
Section 2 Estonia: EMTA customs, the excise warehouse and the Finnish border
Customs administration. Estonian customs sit with EMTA (Eesti Maksu- ja Tolliamet, the Tax and Customs Board), which absorbed the functions of the former Tolliamet; its customs pages give guidance on the commodity code (KN/CN), origin and the customs value. Declaration practice, classification and valuation are EMTA administration practice - they appear in no examination syllabus.
Structural excise deferral. The hallmark of Estonian excise (aktsiisimaks) is that the liability (maksukohustus) arises only when the goods leave the excise warehouse (aktsiisilaopaja) for consumption; warehouses run under a licence (tegevusluba). Entry into the warehouse, storage and transfers inside it do not trigger the tax. Small-producer (väiketootja) relief: a small brewery of up to 15,000 hl a year pays 50 % of the beer excise.
The EMTA 2026 alcohol excise table (EUR per hl; increased by 10 % from 1 January 2026):
| Product | 2026 rate |
|---|---|
| Beer | 15.40 |
| Fermented drink / wine up to 6 % vol | 76.82 |
| Wine / fermented drink above 6 % vol | 179.27 |
| Spirits | 350.90 |
| Other alcohol | 22.81 |
The Finnish border. Since 1 January 2024 the Estonia-Finland land border has been an EU external border (VERIFY: secondary sources only - check the EMTA guidance before quoting): goods moving from Finland to Estonia have needed customs formalities and import VAT since that date, and the intra-EU travel exemption ended.
What the examiner asks. When the excise liability arises - always "on release from the warehouse for consumption", never on entry.
第 3 节 六国合规：登记、代理人、档案包与保存年限
登记触发点与代理人。 比利时：2019 年 1 月 1 日起，非设立供应商在比境内有应税供应即须登记并指定非居民代理人。荷兰：境外 B2B 供应商须有荷兰增值税号；在荷兰存货者另需财政代理人（Art 18a/18b Wet OB）。法国：对非欧盟供应商保留财政代理人制度。西班牙：representante comercial（现行适用范围 VERIFY）。
零售商的档案包。 ①发票与合同；②送货单；③出区运输凭证——CMR 运单；④进口单证与报关单；⑤银行收付凭证。税务与海关的事后核查都从这套档案开始；缺 CMR，出口免税与欧盟内免税供应都可能被否认。
记录保存期。
| 国家 | 年限 |
|---|---|
| 比利时 | 7 年 |
| 荷兰 | 7 年 |
| 法国 | 6 年（部分税务记录 10 年） |
| 德国 | 7 年（VERIFY：2025 年 1 月 1 日起 § 147 Abs 3 AO 分档为 10/8/6 年，发票 8 年） |
| 西班牙 | 6 年 |
| 爱沙尼亚 | 7 年（VERIFY） |
自行申报与更正权。 六国均实行纳税人自行申报（self-assessment）；发现差错后可在法定更正窗口内提交更正申报、补税并加利息——更正期限各国不同，答题时写"在法定期限内更正并补缴税款与利息"即可。
考点： "哪份文件证明货物已出区"（CMR 运单）与六国保存年限的差异。
Section 3 Compliance across the six: registration, representatives, the file and retention
Registration triggers and representatives. Belgium: since 1 January 2019 a non-established supplier making taxable supplies in Belgium must register and appoint a non-resident representative. The Netherlands: foreign B2B suppliers need a Dutch VAT number, and a fiscal representative (Art 18a/18b Wet OB) where goods are stocked in the Netherlands. France: keeps a fiscal representative regime for non-EU suppliers. Spain: the representante comercial (VERIFY its current scope).
The retailer's documentation pack. (1) invoices and contracts; (2) delivery notes; (3) the proof of dispatch - the CMR transport document; (4) import documents and customs declarations; (5) bank evidence of payments. Every post-clearance check, tax or customs, starts from this file; without the CMR, the export exemption and the intra-EU exemption can both be denied.
Record-keeping periods.
| Country | Period |
|---|---|
| Belgium | 7 years |
| Netherlands | 7 years |
| France | 6 years (10 years for some tax records) |
| Germany | 7 years (VERIFY: since 1 January 2025 § 147 Abs 3 AO distinguishes 10/8/6 years, invoices 8 years) |
| Spain | 6 years |
| Estonia | 7 years (VERIFY) |
Self-assessment and the right of correction. All six countries run taxpayer self-assessment; errors found later are corrected in a corrected return within the statutory correction window, with the tax paid plus interest - the windows differ per country, so in an answer write "corrected within the statutory period, with the tax and interest paid".
What the examiner asks. Which document proves that the goods left the territory (the CMR), and the differences between the retention periods.
第 4 节 六国合规：罚款阶梯、比例原则、利息与海关事后稽查
罚款阶梯。 六国都并处两类罚款：定额罚款（如比利时逾期申报 2,500 欧元档）与按税额比例的罚款，逃税情节再升档。欧盟层面的争论焦点是比例原则：意大利的 decalogo（Art 185 quinquies）是这场辩论的参照文本——罚款必须与违法的严重程度成比例。
迟缴利息。 增值税迟缴计息，退税延迟同样计息；利率与起息日各国不同。答题口径：自申报或纳税期限届满后起息，直至缴清。
海关事后稽查（post-clearance audit）。 海关可在放行后重新核查报关单与账簿：复核成交价格、归类与原产地，追征短缴的关税与进口增值税，并按情节处罚——这正是第 3 节档案包的用途。
未申报国际交易的责任链。
| 主体 | 责任位置 |
|---|---|
| 应税人（卖方） | 出口免税缺证明文件时被否认免税 |
| 进口商记录人（importer of record） | 报关单上的债务人，是追征的第一顺位 |
| 货运代理 | 以自己名义报关即成为报关人；明知或过失协助侵权者承担条件性连带债务（UCC Art 30） |
| 平台 | 按视同供应商规则对 B2C 距离销售代征 |
考点： "谁在报关单上，谁先担责"，以及比例罚款原则的意大利出处（decalogo）。
Section 4 Compliance across the six: penalties, proportionality, interest and the customs audit
The penalty ladder. All six countries combine two kinds of penalty: fixed fines (Belgium's late-filing fine of EUR 2,500 is an example) and fines proportionate to the tax, with stiffer bands for evasion. The EU-level debate is about proportionality: the Italian decalogo (Art 185 quinquies) is the reference text of that debate - penalties must be proportionate to the seriousness of the infringement.
Interest for late payment. Late VAT payment carries interest, and so does a delayed refund; the rates and start dates differ per country. The answering convention: interest runs from the day after the filing or payment deadline until payment in full.
The customs post-clearance audit. Customs may re-examine declarations and the trader's books after release: the transaction value, the classification and the origin are re-checked, short-paid duty and import VAT are recovered, and penalties may follow - this is exactly what the documentation pack of Section 3 is for.
The chain of liability for an undeclared international transaction.
| Actor | Position in the chain |
|---|---|
| Taxable person (seller) | Loses the export exemption when the proof of dispatch is missing |
| Importer of record | The debtor named on the customs declaration - recovered first |
| Freight forwarder | Becomes the declarant when declaring in its own name; a conditional debt applies to those who knowingly or negligently help to infringe (UCC Art 30) |
| Platform | Collects the VAT on B2C distance sales under the deemed-supplier rules |
What the examiner asks. Who stands on the customs declaration - and the Italian source of the proportionality principle (the decalogo).
第 5 节 应试技巧：六张考卷的真实格式（含爱沙尼亚的如实说明）
| 国家 | 考试与格式 |
|---|---|
| 比利时 | ITAA/ICF toelatingsexamen：闭卷机考、纯选择题、每科目 5-15 题；Juist/fout 组合题"全对才得分"（alles juist of geen punten）；开放型多情景税率题；附空白申报表的长计算题；作答要求引用条文 |
| 荷兰 | Praktijkdiploma Belastingrecht：开卷；"知识+运用"两级；"Noteer je antwoord en licht je antwoord toe""laat je berekening zien"；卷面标注分值；海关不在 PDB，在报关员培训（"meerkeuzevragen, een casus met open vragen en een oefening waarin je een douaneaangifte invult"） |
| 法国 | BTS CG E5（4 小时 30 分、系数 9）案例题；DEC E2 实务题用"TRAVAIL À FAIRE""Justifiez votre réponse""Que faut-il penser de..."；DEC E1 为 20 题×4 选项的 QCM、每题只有一个正确答案 |
| 德国 | Steuerberaterprüfung：3×6 小时、各 100 分；平均 4.15 及格；Gutachtenstil 固定链条（Steuerbarkeit→Steuerbefreiung→Steuersatz→Bemessungsgrundlage→Steuerhöhe→Steuerentstehung→Steuerschuldner→Vorsteuerabzug→Rechnung/Nachweis→Berichtigung）；无选择题；1 分 ≈ 3.6 分钟 |
| 西班牙 | Cuerpo Técnico de Hacienda / Agentes de la Hacienda Pública：四选一、错答扣 1/4；supuesto práctico 须"说明理由并引用所依据的条文"（"La respuesta a cada uno de los supuestos debe ser motivada, con indicación de los artículos..."），"数值计算说明方法即可，运算可不必算完"（"los cálculos numéricos se justifican pero la operación se deja indicada"） |
| 爱沙尼亚 | ERK 会计资格：见下段 |
爱沙尼亚——如实说明。 不存在所谓 maksukonsultant 考试（该考试并不存在）；主考机构是 Eesti Raamatupidajate Kogu（ERK），设 Raamatupidaja tase 5 / vanemraamatupidaja tase 6 / juhtivraamatupidaja tase 7 三级。ERK 课程只有增值税（käibemaks）、所得税（tulumaks）与工资税模块——没有海关模块，也没有消费税模块；爱沙尼亚的海关与消费税是 EMTA 的行政实践，不是考试内容，别为不存在的分数备考。tase 5 = 纸质复杂任务 + Moodle 测试；tase 6 = Moodle + Excel；tase 7 = 文件评审与面试（非笔试）。允许的工具：计算器（tase 6 加 Excel），法律检索只允许 riigiteataja.ee 与 fin.ee；评分提示原话："kontrollige deebeti ja kreediti poolt, arvutustäpsust ning nõutud ümardamist"（核对借贷双方、计算精度与要求的舍入）。
考点： 每张卷的"得分动词"不同——BE 选对选项、NL 展示计算、FR 说明理由、DE 走完链条、ES 引用条文、EE 算对借贷方与舍入。
Section 5 Exam technique: what the six papers really look like (with the honest Estonian mapping)
| Country | Exam and format |
|---|---|
| Belgium | ITAA/ICF toelatingsexamen: closed-book, computerised, exclusively multiple choice, 5-15 items per subject; Juist/fout clusters where all statements must be right ("alles juist of geen punten"); open multi-scenario rate questions; long calculations with a blank return form attached; article citations expected |
| Netherlands | Praktijkdiploma Belastingrecht: open book; two-tier knowledge + toepassing; "Noteer je antwoord en licht je antwoord toe" and "laat je berekening zien"; point values printed; customs is not in the PDB - it sits in the declarant training ("meerkeuzevragen, een casus met open vragen en een oefening waarin je een douaneaangifte invult") |
| France | BTS CG E5 (4 h 30, coefficient 9) case study; DEC E2 cas pratiques with "TRAVAIL A FAIRE", "Justifiez votre reponse" and the sceptical dialogue "Que faut-il penser de..."; DEC E1 is a QCM of 20 questions x 4 propositions with exactly one correct |
| Germany | Steuerberaterpruefung: 3 x 6 h papers of 100 points; pass = average 4.15; Gutachtenstil with the fixed chain (Steuerbarkeit -> Steuerbefreiung -> Steuersatz -> Bemessungsgrundlage -> Steuerhoehe -> Steuerentstehung -> Steuerschuldner -> Vorsteuerabzug -> Rechnung/Nachweis -> Berichtigung); no multiple choice; 1 point = about 3.6 minutes |
| Spain | Cuerpo Tecnico de Hacienda / Agentes de la Hacienda Publica: four options, one correct, a wrong answer costs 1/4; the supuesto practico must be "motivated, with indication of the articles" ("La respuesta a cada uno de los supuestos debe ser motivada, con indicacion de los articulos...") and "the numerical calculations are justified but the operation may be left indicated" ("los calculos numericos se justifican pero la operacion se deja indicada") |
| Estonia | ERK accountant qualifications: see below |
Estonia - the honest mapping. The so-called maksukonsultant examination does not exist; the examining body is the Eesti Raamatupidajate Kogu (ERK), which runs Raamatupidaja tase 5 / vanemraamatupidaja tase 6 / juhtivraamatupidaja tase 7. The ERK programme covers VAT (käibemaks), income tax (tulumaks) and payroll tax only - there is no customs module and no excise module; customs and excise in Estonia are EMTA administration practice, not exam content, so do not prepare for marks that are not examined. Level 5 = complex written tasks on paper + a Moodle test; level 6 = Moodle + Excel; level 7 = document review and an interview (not a written paper). Allowed aids: a calculator (Excel at level 6), and only two legal databases - riigiteataja.ee and fin.ee. The ERK marking note reads: "kontrollige deebeti ja kreediti poolt, arvutustäpsust ning nõutud ümardamist" (check the debit and credit sides, the precision and the required rounding).
What the examiner asks. Each paper has its own scoring verb: BE pick the right option, NL show the calculation, FR justify, DE walk the chain, ES cite the articles, EE get the debit/credit side and the rounding right.
第 6 节 应试技巧：按分配时、陷阱题、六大计算模式与 20 点自查
按分值配时。 德国卷 1 分 ≈ 3.6 分钟（6 小时 100 分）。通用规则：可用分钟 ÷ 总分 = 每分时间；四选一的选择题按题配时（约 90 秒一题），先做计算题保住过程分。
陷阱题的四个特征。 ①近似税率：爱沙尼亚已废止的 22%、从未通过的比利时 22%、不存在的荷兰 6%；②否定句式（"not because""下列哪项不正确"）；③翻倍的截止日（比利时按月 20 日与按季 25 日；西班牙 20 日/30 日规则；爱沙尼亚次月 20 日）；④张冠李戴的口径：150 欧元是 IOSS/低值货件口径，不是登记门槛（爱沙尼亚登记门槛是 40,000 欧元）；欧盟 22 欧元进口免征额 2021 年 7 月 1 日已废除；自 2026 年 7 月 1 日起连 150 欧元以下的关税免征额也改为每申报货品行 3 欧元从量关税（Regulation (EU) 2026/382）。
覆盖大部分增值税分数的六种计算模式。 ①含税价还原：净价 = 含税价 ÷ (1 + 税率)；②进口增值税链：(完税价格 + 关税 + 其他进口税费) × 税率；③反向征税链：销项与进项等额同报；④比例扣除：应税营业额 ÷ 总营业额；⑤毛利差额制：差额 × 该国税率；⑥OSS/IOSS：按目的国税率在注册国一揽子申报。
应用例（BE/NL/FR/DE/ES）。 同一批陶瓷：完税价格 8,000.00 欧元 + 6% 关税 480.00 欧元 = 税基 8,480.00 欧元。比利时 21% = 1,780.80 欧元；荷兰 21% = 1,780.80 欧元；法国 20% = 1,696.00 欧元；德国 19% = 1,611.20 欧元；西班牙 21% = 1,780.80 欧元——同一条链，五档税率。
20 点自查清单。 ①国家对了吗 ②哪档税率 ③含税还是不含税 ④B2B 还是 B2C ⑤货物还是服务 ⑥供应地点在哪 ⑦义务何时发生 ⑧有无免税 ⑨反向征税吗 ⑩抵扣权成立吗 ⑪发票要素齐吗 ⑫截止日对吗 ⑬用哪个门槛 ⑭150 是海关口径 ⑮旧 22% 已废止 ⑯关税进税基了吗 ⑰保存年限 ⑱单位与舍入 ⑲否定词读清 ⑳每分配时。
考点： 考前最后阶段只练两件事——六种模式的计算速度与陷阱特征识别。
Section 6 Exam technique: timing, traps, the six calculation patterns and the 20-point check
Time per mark. In the German paper 1 point = about 3.6 minutes (6 h / 100 points). The general rule: available minutes divided by total marks = time per mark; four-option MCQs are timed per item (about 90 seconds each), and the calculation questions come first because they bank the method marks.
Four signatures of a trap question. (1) the near-miss rate: the obsolete Estonian 22 %, the never-adopted Belgian 22 %, the non-existent Dutch 6 %; (2) the negation wording ("not because", "which of the following is NOT correct"); (3) the doubled deadline (Belgium monthly on the 20th vs quarterly on the 25th; the Spanish 20th/30th rule; Estonia by the 20th of the following month); (4) the swapped concept: EUR 150 is the IOSS/low-value consignment figure, not a registration threshold (the Estonian registration threshold is EUR 40,000); the EU-wide EUR 22 import-VAT exemption was abolished on 1 July 2021; and since 1 July 2026 even the customs-duty relief below EUR 150 is replaced by a flat EUR 3 per declared goods line (Regulation (EU) 2026/382).
The six calculation patterns that cover most VAT marks. (1) inclusive price extraction: net = gross / (1 + rate); (2) the import-VAT chain: (customs value + duty + other import charges) x rate; (3) the reverse-charge chain: output and input VAT reported equal in the same return; (4) the pro-rata: taxable turnover / total turnover; (5) the margin scheme: the margin x the national rate; (6) OSS/IOSS: the destination rate, declared in one return in the country of registration.
Applied example (BE/NL/FR/DE/ES). One consignment of ceramics: customs value EUR 8,000.00 + 6 % duty EUR 480.00 = base EUR 8,480.00. Belgium 21 % = EUR 1,780.80; Netherlands 21 % = EUR 1,780.80; France 20 % = EUR 1,696.00; Germany 19 % = EUR 1,611.20; Spain 21 % = EUR 1,780.80 - one chain, five rates.
The 20-point self-check list. (1) right country? (2) right rate band? (3) incl. or excl. VAT? (4) B2B or B2C? (5) goods or services? (6) place of supply? (7) time of chargeability? (8) any exemption? (9) reverse charge? (10) deduction right? (11) invoice requirements met? (12) right deadline? (13) which threshold applies? (14) EUR 150 is a customs figure? (15) old 22 % rates are obsolete? (16) duty added to the base? (17) retention period? (18) units and rounding? (19) negation words read? (20) time budgeted per mark?
What the examiner asks. In the final stretch, drill exactly two things: speed on the six patterns, and recognition of the trap signatures.
核心术语 / Key terms
| 中文 | English | FR | NL | DE | ES | ET |
|---|---|---|---|---|---|---|
| 增值税月度申报表（KMD） | monthly VAT return (KMD form) | déclaration de TVA | btw-aangifte | Umsatzsteuererklärung | declaración de IVA | käibemaksu deklaratsioon (KMD) |
| 年度增值税报告 | annual VAT report | rapport annuel de TVA | jaaroverzicht btw | Jahresübersicht Umsatzsteuer | resumen anual de IVA | käibemaksu aastaraamat |
| 消费税仓库 | excise warehouse | entrepôt fiscal | accijnsgoederenplaats | Steuerlager | depósito fiscal | aktsiisilao (aktsiisilaopaja) |
| 小型生产者减免 | small-producer relief | régime du petit producteur | kleine producentregeling | Kleinerzeugerregelung | régimen del pequeño productor | väiketootja kergendus |
| 增值税登记门槛 | VAT registration threshold | seuil d'assujettissement à la TVA | btw-inschrijfdrempel | Umsatzsteuer-Registrierungsschwelle | umbral de registro del IVA | käibemaksukohustuslaseks registreerimise piir |
| 限制性应税人 | limited taxable person | assujetti limité | beperkt belastingplichtige | beschränkt steuerpflichtige Person | sujeto pasivo limitado | piiratud käibemaksukohustuslane |
| 财政代理人 | fiscal representative | représentant fiscal | fiscale vertegenwoordiger | Steuervertreter | representante fiscal | maksuesindaja |
| 出区运输凭证（CMR） | proof of dispatch (CMR) | preuve de l'expédition (CMR) | vervoersbewijs (CMR) | Versandnachweis (CMR) | prueba de la expedición (CMR) | väljasaatmise tõend (CMR) |
| 记录保存期 | record-keeping period | délai de conservation des documents | bewaartermijn | Aufbewahrungsfrist | plazo de conservación | säilituskohustus |
| 比例罚款原则（decalogo） | proportionality of penalties (decalogo) | proportionnalité des sanctions (decalogo) | proportionaliteit van sancties (decalogo) | Verhältnismäßigkeit der Sanktionen (decalogo) | proporcionalidad de las sanciones (decalogo) | karistuste proportsionaalsus (decalogo) |
| 迟缴利息 | interest for late payment | intérêts de retard | verzuimheidsrente | Verzugszinsen | intereses de demora | viivis |
| 海关事后稽查 | customs post-clearance audit | audit douanier après dédouanement | douanecontrole na aangifte | Zollprüfung nach der Überlassung | verificación aduanera posterior al despacho | deklareerimisjärgne tollikontroll |
| 责任链条 | chain of liability | chaîne de responsabilité | aansprakelijkheidsketen | Haftungskette | cadena de responsabilidad | vastutuse kett |
| 会计资格等级（ERK） | accountant qualification levels (ERK) | niveaux de qualification comptable (ERK) | boekhoudkundige kwalificatieniveaus (ERK) | Buchhalter-Qualifikationsstufen (ERK) | niveles de cualificación contable (ERK) | raamatupidaja kutsetasemed (ERK) |
公式 / Formulas
(customs_value + duty) * 0.24
爱沙尼亚进口增值税 = (关税完税价格 + 关税) × 24%
Estonian import VAT = (customs value + customs duty) x 24 %
(10,000.00 + 600.00) × 0.24 = 2,544.00 欧元gross / (1 + rate)
净价 = 含税价 ÷ (1 + 税率)
net = gross / (1 + rate)
310.00 ÷ 1.24 = 250.00 欧元（24% 含税价还原）(price + transport + duty) * 0.24
2026 低值货件行增值税 = (货价 + 运费 + 关税) × 24%
2026 low-value consignment line VAT = (goods price + transport + duty) x 24 %
(10.00 + 2.00 + 3.00) × 0.24 = 3.60 欧元taxable / (taxable + exempt)
比例扣除 = 应税营业额 ÷ (应税营业额 + 免税营业额)
pro-rata = taxable turnover / (taxable turnover + exempt turnover)
180,000.00 ÷ (180,000.00 + 20,000.00) = 90%hl * rate_per_hl
啤酒消费税 = 百升数 × 每百升税率
beer excise = hectolitres x rate per hl
500 百升 × 15.40 = 7,700.00 欧元minutes / points
每分时间 = 考试分钟数 ÷ 总分值
time per mark = exam minutes / total points
360 分钟 ÷ 100 分 = 每分 3.6 分钟
高频陷阱 / Pitfalls
- 爱沙尼亚标准税率自 2025 年 7 月 1 日起由 22% 提高到 24% 并已永久化；旧资料仍写 22% 的题目一律按 24% 作答。
Estonia's standard rate rose from 22 % to 24 % on 1 July 2025 and the rise was made permanent; answer 24 % even when the question quotes the 22 % still found in older material. - 欧盟统一的 22 欧元进口增值税免征额已于 2021 年 7 月 1 日废除；自 2026 年 7 月 1 日起，连 150 欧元以下的关税免征额也被每申报货品行 3 欧元的从量关税取代（Regulation (EU) 2026/382）。
The EU-wide EUR 22 import-VAT exemption was abolished on 1 July 2021; since 1 July 2026 even the customs-duty relief below EUR 150 is replaced by a flat EUR 3 per declared goods line (Regulation (EU) 2026/382). - 150 欧元是 IOSS 与低值货件的口径，不是登记门槛：爱沙尼亚登记门槛是每年 40,000 欧元，远程销售门槛是 10,000 欧元。
EUR 150 is the IOSS / low-value consignment figure, not a registration threshold: the Estonian registration threshold is EUR 40,000 a year and the distance-sales threshold is EUR 10,000. - ERK 会计资格考试（tase 5-7）只考增值税、所得税与工资税，没有海关与消费税模块；所谓 maksukonsultant 考试并不存在——爱沙尼亚的海关与消费税是 EMTA 行政实践，不是考试内容。
The ERK accountant exams (levels 5-7) cover VAT, income tax and payroll only, with no customs or excise module; the so-called maksukonsultant examination does not exist - customs and excise in Estonia are EMTA administration practice, not exam content. - 进口增值税税基 = 关税完税价格 + 关税 + 其他进口税费；只按发票货价乘税率是最常见的丢分算法。
The import-VAT base = customs value + customs duty + other import charges; multiplying the invoice price alone by the rate is the classic lost mark. - 截止日会翻倍设阱：爱沙尼亚 KMD 次月 20 日；比利时按月 20 日、按季 25 日；西班牙 20 日/30 日规则。
Deadlines come doubled as traps: the Estonian KMD by the 20th of the following month; Belgium monthly on the 20th and quarterly on the 25th; the Spanish 20th/30th rule. - 递延许可（比利时 ET 14000、荷兰 Art 23 Wet OB、法国 autoliquidation）只递延增值税——关税仍须在进口时缴纳。
The deferral permits (Belgian ET 14000, Dutch Art 23 Wet OB permit, French autoliquidation) postpone the VAT only - customs duty is still paid at import. - 爱沙尼亚消费税义务只在货物为消费目的运出 aktsiisilaopaja 时产生，不是入库时；入库、仓储与仓内移转都不触发纳税义务。
The Estonian excise liability arises only when the goods leave the aktsiisilaopaja for consumption, not on entry; warehousing, storage and internal transfers do not trigger the tax.
各国要点 / Country notes
BE
比利时税率 21/12/6；2019 年 1 月 1 日起非设立供应商在比境内有应税供应即须登记并指定非居民代理人。按月申报次月 20 日、按季 25 日（营业额不超过 2,500,000 欧元）；逾期申报定额罚款 2,500 欧元档。记录保存 7 年。进口增值税可凭 ET 14000 许可递延到定期申报（仅增值税，关税照付）。
Belgian rates are 21/12/6; since 1 January 2019 a non-established supplier making taxable supplies in Belgium must register and appoint a non-resident representative. Monthly returns are due on the 20th and quarterly returns on the 25th (turnover up to EUR 2,500,000); the fixed late-filing fine runs at EUR 2,500. Records are kept 7 years. Import VAT can be postponed into the periodic return under the ET 14000 permit (VAT only - duty is still paid at import).
NL
荷兰税率 21/9（无 6% 档）。境外 B2B 供应商须有荷兰增值税号；在荷兰存货者另需财政代理人（Art 18a/18b Wet OB）。非设立企业按月申报；记录保存 7 年。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。
Dutch rates are 21/9 (there is no 6 % band). Foreign B2B suppliers need a Dutch VAT number; stocking goods in the Netherlands also requires a fiscal representative (Art 18a/18b Wet OB). Non-established businesses file monthly; records are kept 7 years. The Art 23 Wet OB permit postpones import VAT into the periodic return but does not cover customs duty.
FR
法国税率 20/10/5.5%。记录保存 6 年（部分税务记录 10 年）。自 2022 年 1 月 1 日起进口增值税强制在 CA3 上自动清算（autoliquidation），发票注明 TVA due par le preneur。BTS CG E5（4 小时 30 分、系数 9）是法国的增值税考卷，DEC E1 为 20×4 单选 QCM。
French rates are 20/10/5.5 %. Records are kept 6 years (10 years for some tax records). Since 1 January 2022 import VAT is self-assessed on the CA3 (autoliquidation), with the invoice wording TVA due par le preneur. The BTS CG E5 (4 h 30, coefficient 9) is the French VAT paper, and the DEC E1 is a QCM of 20 questions x 4 propositions with one correct answer.
DE
德国税率 19/7%。记录保存 7 年（VERIFY：2025 年 1 月 1 日起 § 147 Abs 3 AO 分档为 10/8/6 年，发票 8 年）。进口增值税税基为关税完税价格加关税与其他进口负担，另加运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 ）。Steuerberaterprüfung 为 3×6 小时、各 100 分，平均 4.15 及格，无选择题。
German rates are 19/7 %. Records are kept 7 years (VERIFY: since 1 January 2025 § 147 Abs 3 AO distinguishes 10/8/6 years, invoices 8 years). 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 ). The Steuerberaterpruefung is 3 x 6 h papers of 100 points each, pass = average 4.15, with no multiple choice.
ES
西班牙 IVA 税率 21/10/4%。记录保存 6 年。Modelo 303 按月或按季申报（20 日/30 日规则）、Modelo 349 申报欧盟内业务、Modelo 390 为年度汇总；没有小企业豁免门槛。非欧盟供应商适用 representante comercial（VERIFY 现行范围）。考试对应 Cuerpo Técnico de Hacienda 与 Agentes de la Hacienda Pública：四选一、错答扣 1/4、supuesto 须引用条文。
Spanish IVA rates are 21/10/4 %. Records are kept 6 years. The Modelo 303 is filed monthly or quarterly (the 20th/30th rule), the Modelo 349 reports intra-EU operations and the Modelo 390 is the annual summary; there is no small-business exemption threshold. Non-EU suppliers use the representante comercial (VERIFY its current scope). The exam anchors are the Cuerpo Tecnico de Hacienda and Agentes de la Hacienda Publica: four options, wrong answers penalised, and supuestos that must cite the articles.
EE
爱沙尼亚标准税率自 2025 年 7 月 1 日起为 24% 并已永久化（由 22% 提高而来；多数公开资料仍写 22%，不要沿用），13% 用于住宿（自 2025 年 1 月 1 日起），9% 用于书籍、报刊、药品与医疗器械，另有 0%。增值税登记门槛为一个日历年内爱沙尼亚境内营业额 40,000 欧元（KMS § 19¹(3)）；欧盟内远程销售门槛 10,000 欧元（低于按爱沙尼亚税率，超过按目的国税率）；限制性应税人登记门槛为每年欧盟内货物取得 10,000 欧元。欧盟 22 欧元进口增值税免征额已于 2021 年 7 月 1 日废除。KMD 按月于次月 20 日前提交，另提交 käibemaksu aastaraamat 年度报告；记录保存 7 年（VERIFY）。反向征税见 KMS § 13，进口服务自行申报见 KMS § 14，小纳税人制度通常引用为 KMS § 22（编号 VERIFY，以 riigiteataja.ee 为准）。消费税义务只在货物为消费目的运出 aktsiisilaopaja 时产生，仓库凭 tegevusluba 运营，väiketootja（年产 ≤15,000 百升的小啤酒厂）按 50% 缴啤酒消费税；EMTA 2026 年消费税表：啤酒 15.40、发酵饮料/葡萄酒 ≤6% vol 76.82、葡萄酒 >6% vol 179.27、烈酒 350.90、其他酒精 22.81（欧元/百升，自 2026 年 1 月 1 日起上调 10%）。自 2024 年 1 月 1 日起爱沙尼亚—芬兰陆地边界成为欧盟外部边界（VERIFY，二手资料）。海关与消费税是 EMTA 行政实践，不在 ERK 考纲内（ERK 课程只有增值税、所得税与工资税；不存在 maksukonsultant 考试）；允许的法律检索仅 riigiteataja.ee 与 fin.ee。来源：https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/vat-rates-and-supply-exempt-tax 、https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksukohustuslasena-registreerimine 、https://www.emta.ee/ariklient/toll-kaubavahetus/tollivormistus/tollireform 、https://www.emta.ee/ariklient/maksud-ja-tasumine/aktsiisid/alkohol 、https://erk.ee/kutse/kutseeksamid 。
The Estonian standard rate has been 24 % since 1 July 2025 and was made permanent (it rose from 22 % to 24 %; most public sources still quote 22 % - do not), with 13 % for accommodation (since 1 January 2025), 9 % for books, periodicals, medicines and medical devices, and a 0 % rate. The VAT registration threshold is EUR 40,000 of Estonian-supplied turnover per calendar year (KMS § 19¹(3)); the intra-EU distance-sales threshold is EUR 10,000 (Estonian rate below it, destination rate above it); registration as a limited taxable person is required above EUR 10,000 a year of intra-EU goods purchases. The EU-wide EUR 22 import-VAT exemption was abolished on 1 July 2021. The KMD is filed monthly by the 20th of the following month, plus the annual kaibemaksu aastaraamat; records are kept 7 years (VERIFY). The reverse charge sits in KMS § 13, the self-assessment of imported services in KMS § 14, and the small-taxpayer regime is commonly cited as KMS § 22 (numbering VERIFY - check riigiteataja.ee). The excise liability arises only when goods leave the aktsiisilaopaja for consumption; warehouses run under a tegevusluba licence, and the vaiketootja (small brewery of up to 15,000 hl a year) pays 50 % of the beer excise. The EMTA 2026 excise table: beer 15.40, fermented drink/wine up to 6 % vol 76.82, wine above 6 % vol 179.27, spirits 350.90, other alcohol 22.81 (EUR per hl, increased by 10 % from 1 January 2026). Since 1 January 2024 the Estonia-Finland land border has been an EU external border (VERIFY - secondary sources). Customs and excise are EMTA administration practice and are not in the ERK syllabus (the ERK programme covers VAT, income tax and payroll only; the so-called maksukonsultant examination does not exist); the only legal databases allowed in the exams are riigiteataja.ee and fin.ee. Sources: https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/vat-rates-and-supply-exempt-tax , https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks/kaibemaksukohustuslasena-registreerimine , https://www.emta.ee/ariklient/toll-kaubavahetus/tollivormistus/tollireform , https://www.emta.ee/ariklient/maksud-ja-tasumine/aktsiisid/alkohol , https://erk.ee/kutse/kutseeksamid .
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.
一家爱沙尼亚网上家具店以不含税价 2,400.00 欧元向消费者出售一张桌子。适用标准税率。该店应计的增值税是多少？An Estonian online furniture shop sells a desk to a consumer for EUR 2,400.00 excluding VAT at the standard rate. What VAT must the shop charge?
塔林一家酒店以不含税价 300.00 欧元提供一晚住宿。适用税率与增值税是多少？A hotel in Tallinn charges EUR 300.00 excluding VAT for one overnight stay. Which rate applies and what is the VAT?
一家塔林书店以不含税价 1,000.00 欧元向图书馆出售一批书籍。适用税率与增值税是多少？A bookshop in Tallinn sells a batch of books to a library for EUR 1,000.00 excluding VAT. Which rate applies and what is the VAT?
一家爱沙尼亚手工艺品商户在一个日历年内向爱沙尼亚境内客户的应税营业额达到 41,800 欧元。该商户的增值税义务是什么？An Estonian craft business reaches EUR 41,800 of taxable turnover supplied in Estonia during one calendar year. What is its VAT obligation?
一家爱沙尼亚进口商自欧盟外进口货物：关税完税价格 10,000.00 欧元，关税税率 6%。进口增值税（24%）是多少？An Estonian importer brings goods in from outside the EU: customs value EUR 10,000.00, duty at 6 %. What is the import VAT at the 24 % rate?
2026 年 7 月 1 日之后，一个不超过 150 欧元的邮包：衬衫货值 10.00 欧元 + 运费 2.00 欧元 + 该申报行 3.00 欧元从量关税。这一申报行应缴的进口增值税（24%）是多少？After 1 July 2026, a parcel of up to EUR 150: shirt goods value EUR 10.00 + transport EUR 2.00 + the EUR 3.00 flat duty on this declared line. What import VAT (24 %) is due on this line?
一家爱沙尼亚网店向芬兰消费者远程销售，一个日历年内此类欧盟内远程营业额达到 11,200 欧元。适用哪条规则？An Estonian e-shop makes distance sales to Finnish consumers; in one calendar year this intra-EU distance turnover reaches EUR 11,200. Which rule applies?
一家比利时网店自欧盟外进口陶瓷：关税完税价格 8,000.00 欧元，关税税率 6%。比利时的进口增值税（21%）是多少？A Belgian webshop imports ceramics from outside the EU: customs value EUR 8,000.00, duty at 6 %. What is the Belgian import VAT at 21 %?
一家荷兰进口商自欧盟外进口货物：关税完税价格 5,000.00 欧元，关税税率 4%。进口增值税（21%）是多少？A Dutch importer brings goods in from outside the EU: customs value EUR 5,000.00, duty at 4 %. What is the import VAT at 21 %?
一家法国进口商自欧盟外进口货物：关税完税价格（valeur en douane）12,000.00 欧元，关税税率 5%。进口增值税（20%）是多少？A French importer brings goods in from outside the EU: customs value (valeur en douane) EUR 12,000.00, duty at 5 %. What is the import VAT at 20 %?
一家德国进口商自欧盟外进口货物：关税完税价格 20,000.00 欧元，关税税率 3%。进口增值税（19%）是多少？A German importer brings goods in from outside the EU: customs value EUR 20,000.00, duty at 3 %. What is the import VAT at 19 %?
一家西班牙进口商自欧盟外进口货物：计税基础 15,000.00 欧元，关税税率 4%。进口增值税（21%）是多少？A Spanish importer brings goods in from outside the EU: base for the customs value EUR 15,000.00, duty at 4 %. What is the import VAT at 21 %?
一家商户全年可抵扣进项增值税 9,000.00 欧元：应税营业额 180,000.00 欧元、免税营业额 20,000.00 欧元。按比例扣除（pro-rata），可抵扣的进项增值税是多少？A trader records EUR 9,000.00 of input VAT for the year: taxable turnover EUR 180,000.00 and exempt turnover EUR 20,000.00. Under the pro-rata, how much input VAT is deductible?
一家爱沙尼亚啤酒厂于 2026 年为消费目的运出 500 百升啤酒。按 EMTA 2026 年税率，应缴的啤酒消费税是多少？An Estonian brewery releases 500 hl of beer for consumption in 2026. What beer excise is due at the EMTA 2026 rate?
爱沙尼亚消费税的纳税义务（maksukohustus）何时产生？When does the Estonian excise liability (maksukohustus) arise?
关于爱沙尼亚的税务考试，下列哪项说法是正确的？Which statement about Estonian tax examinations is correct?
德国 Steuerberaterprüfung 的书面考试格式是什么？What is the written format of the German Steuerberaterprüfung?
西班牙 Cuerpo Técnico de Hacienda / Agentes de la Hacienda Pública 考试的判卷风格是什么？What is the marking style of the Spanish Cuerpo Tecnico de Hacienda / Agentes de la Hacienda Publica examinations?
关于 150 欧元这个数字，下列哪项说法是正确的？Which statement about the EUR 150 figure is correct?
关于荷兰 Praktijkdiploma Belastingrecht（PDB）与海关内容的对应关系，下列哪项说法是正确的？Which statement about the Dutch Praktijkdiploma Belastingrecht (PDB) and customs content is correct?