商戶在美國(guó)以外的國(guó)家登記 VAT/GST 的閾值要求是多少？ 

每個(gè)國(guó)家的閾值和要求不一樣，Wish商戶應(yīng)根據(jù)各國(guó)的要求向相關(guān)稅務(wù)機(jī)構(gòu)登記，并代收代繳相關(guān)稅費(fèi)（即 VAT 和 GST 等）。wish商戶有責(zé)任確定其是否向用戶提供了應(yīng)稅供貨（可征稅的商品），以及是否負(fù)有稅務(wù)登記義務(wù)。

在有些國(guó)家，當(dāng)商戶的應(yīng)稅供貨超過(guò)規(guī)定的交易額時(shí)（一般限12個(gè)月內(nèi)，但也可能會(huì)累計(jì)），登記閾值一般很容易達(dá)到。未設(shè)置登記閾值的國(guó)家/地區(qū)通常都需要登記，無(wú)論訂單金額或訂單量，只要供貨商供應(yīng)應(yīng)稅商品，即需要登記。

示例：

• 有登記閾值：澳大利亞 - 自2019年2月起，當(dāng)前或預(yù)計(jì)年?duì)I業(yè)額至少為75,000澳元（不包括 GST）的實(shí)體，無(wú)論是否在澳大利亞間接稅區(qū)，均需登記 GST。

• 無(wú)登記閾值：德國(guó) - 自2019年2月起，供應(yīng)應(yīng)稅商品或服務(wù)的非德國(guó)公司一般要求登記 VAT，即使所供貨物/服務(wù)總價(jià)值為1歐元。

What are the threshold requirements for a Merchant to /GST register for non-US countries? 

Every country will have their own thresholds and requirements before Merchants are required to register with the national taxing authority and collect and remit tax on sales (i.e. , GST, etc.).  It is the responsibility of the Merchant to determine if they are making taxable supplies (i.e. a qualifying good) to Customers that creates a tax registration obligation.

Registration thresholds are typically exceeded, in some countries, when a Merchant’s taxable supplies exceed a stipulated turnover amount, commonly in a 12-month period but may also be accumulative. Countries that do not apply a registration threshold generally require registration, regardless of volume or monetary amount of sales, as soon as the supplier makes a qualifying taxable supply.

For example:

• Registration Threshold applied: Australia - as of February 2019, an entity, whether in or outside of the Australian indirect tax zone, and whose current or projected annual turnover is currently at least equal to AU$ 75,000 (excluding GST) is required to register for GST.

• No Registration Threshold:  Germany - as of February 2019, non-German businesses supplying taxable goods or service are generally required to register for VAT, even if the total value of supplies EUR1.

特別聲明：以上文章內(nèi)容僅代表作者本人觀點(diǎn)，不代表ESG跨境電商觀點(diǎn)或立場(chǎng)。如有關(guān)于作品內(nèi)容、版權(quán)或其它問(wèn)題請(qǐng)于作品發(fā)表后的30日內(nèi)與ESG跨境電商聯(lián)系。