亞馬遜德國vat注冊(cè)流程、所需資料以及申報(bào)流程，干貨大全！-ESG跨境

VAT 問題一直是高懸在賣家頭頂?shù)囊话褎?。就在最近幾天，這把劍突然指向了亞馬遜德國站。都知道德國站是亞馬遜今年主推的站點(diǎn)，而且 17 年很多賣家都在德國站收獲頗豐，誰料現(xiàn)在 VAT 卻處在風(fēng)口浪尖上，一場(chǎng)手腕比英國站更為雷厲盛行，來勢(shì)洶洶的查稅行為正在德國大面積爆發(fā)。今天就跟大家說說德國VAT注冊(cè)流程以及申報(bào)流程

法律情勢(shì) LEGAL FORM

可合法的情勢(shì)有： Possible reasonable legal forms are:
1. 公司 (公司有限義務(wù)公司) 可認(rèn)為從屬公司 GmbH (corporation with restricted liability), potentially as a subsidiary
2. 個(gè)體經(jīng)營( 不限制的個(gè)人義務(wù)) Sole trader (unrestricted personal liability)
3. 合作（合伙不限制的個(gè)人義務(wù)) Partnership (unrestricted personal liability of the partners)
4. 分公司 Branch office? 由 (外國) 總公司管理 Dependent on (foreign) head office management
? 主經(jīng)營模式：自己管理，單獨(dú)的銀行帳戶，會(huì)計(jì) Autonomous: own management, separate bank account, accounting5. 盡管我們通常建議客戶擁有德國股份有限公司，但是這對(duì)中國客戶可能有難度，因?yàn)槌闪⒌聡颈囟ㄒ救嗽趫?chǎng). Although we usually advice foreign clients to set up a GmbH, it might not be easily realizable, because personal attendance is required for the foundation.6. 因?yàn)檫M(jìn)入德國市場(chǎng)有很多可能性, 我們建議客戶找德國的專業(yè)人員商討具體的法務(wù)亊議.Since there are many possibilities to enter the German market an inpidual counsel with respect to the costs and steps is advisable.Entering the German market – Process of filing for VAT purposes增值稅：進(jìn)入德國市場(chǎng)------增值稅申報(bào)程序IN ADVANCE前提

? 每次進(jìn)出口（貨物移動(dòng)）、出售、發(fā)票等須要賣家自己做剖析斷定. 我們不可能針對(duì)每個(gè)公司供給進(jìn)出口和/或商業(yè)運(yùn)動(dòng)有關(guān)VAT的具體建議.? Every specific import, export (goods movement), sale, invoice etc. needs to be judged for itself, so we are not able to assist you with a general information on specific import and/or trade activities with referring to VAT purposes.通常來講，每位在德國經(jīng)商的賣家和公司, 供給貨物或服務(wù)的商家都須要到德國稅務(wù)體系登記他的營業(yè)額.? 為了申報(bào)每季度的增值稅，商家必須要注冊(cè)德國稅務(wù)官方體系.In order to file for obligatory monthly VAT-returns a registration with the German tax authorities for VAT purposes is required.

1. 現(xiàn)金流增值稅 Sollverteuerung (VAT upon agreed cash-flow )
2. 流動(dòng)賬號(hào)增值稅 Istversteuerung (Cash accounting for VAT)?通常德國增值稅申報(bào)需在下個(gè)月的10 號(hào)之前提交申報(bào). 依據(jù)所選擇的稅收制度，對(duì)可收回的增值稅的營業(yè)額和增值稅一樣，可通過向已發(fā)行的發(fā)票，以獲得已申報(bào)的金額。?可以申請(qǐng)將VAT申報(bào)時(shí)光延伸一個(gè)月 。尤其推舉海外商家應(yīng)用這個(gè)權(quán)力。例如增值稅申報(bào)為2015年6號(hào)，可以申請(qǐng)延遲到 8月10號(hào)前提交）?支付所得稅申報(bào)表還因申報(bào)到期日而到期。它不能支付的外國銀行賬戶直接付款授權(quán)書? 除了特殊的 Inter-community legislation 請(qǐng)求按月提交歐洲出售清單，須要提交到下個(gè)月的25號(hào)。不可以申請(qǐng)時(shí)光的延遲！Beside that special European Inter-community legislation require to file for a monthly European Sales Listing, that has to be filed up to the 25th of the following month. No time extension can be granted! ? 年度納稅申報(bào)要每年的12月31號(hào)提交， 如果您已有委托稅務(wù)參謀處置您的稅務(wù)The annual tax declaration has to be filed up to 31.12. of each year assumed a tax advisor has been mandated (otherwise till the 31.05).Entering the German market - Process of filing forVAT
增值稅進(jìn)入德國市場(chǎng)--增值稅申報(bào)流程VAT /DOCUMENTS/ INFORMATION REQUIRED FOR THE REGISTRATION PROCESS:

德國vat注冊(cè)流程中須要的文件/信息：
1. （海外）公司名稱 (foreign) name of the company
2.公司的法人 /董事和CEO owner/shareholder and CEO of the company
3. 公司地址 address of the company
4. 簽字 授權(quán)委托書（ 便德國會(huì)計(jì)師與本地的稅務(wù)局直接接洽) signed power of attorney (this enables us to communicate with your local tax office directly, in order to answer if any questions arise)
5. 簽字 登記德國財(cái)政管理機(jī)構(gòu)申請(qǐng)表格 signed form for registration with German fiscal authorities
6. 中國企業(yè)登記證明, 這份文件要到公證處辦理英文的翻譯。 Certificate of residence/ excerpt from a commercial register of China, and it need to be legalised by Chinese Notary in English.
7. 如果您擁有歐洲的實(shí)體公司，也可以在德國注冊(cè)增值稅號(hào), 那么你要供給這個(gè)歐洲的實(shí)體公司以上的文件.

In case that another European entity exists, it is possible to register this entity for VAT
purposes in Germany. Then we have to be provided with the above mentioned documents for the European entity.
Entering the German market - Process of filing for VAT purposes
亞馬遜VAT增值稅進(jìn)入德國市場(chǎng)--增值稅申報(bào)備案程序
中國賣家在德國有商務(wù)運(yùn)動(dòng)VAT注冊(cè)、報(bào)稅和付款的流程 Chinese client in Germany, the invoicing system and the registration process.注冊(cè)柏林稅務(wù)局（ 概須要14天）然后客戶會(huì)進(jìn)入到德國每月增值稅申報(bào)體系Registration with the tax office in Berlin (processing time approx. 14 days). Afterwards the client is firmly bound to file for monthly VAT-returns.提交Amazon的五個(gè)市場(chǎng)出售紀(jì)錄( 營業(yè)額) ，進(jìn)出 和公司已交的VAT invoices. 德國會(huì)計(jì)師會(huì)幫你申請(qǐng)每月延伸 提交報(bào)稅的申請(qǐng)，如果獲得同意, 所有出售紀(jì)錄( 營業(yè)額)必需在每月20號(hào)之前提交上的數(shù)據(jù).Submission of a chart, that shows the turnover in Germany, the VAT, the input tax on turnover, European Sales Listing information and the recoverable input VAT of the respective month till 20 of the following month if time extension is granted.德國會(huì)計(jì)師申報(bào)每月的增值稅和退稅VAT 電 郵件發(fā)給客戶, 包含退稅的數(shù)據(jù)和在規(guī)定的時(shí)光內(nèi)要交付的或退稅的數(shù)額Filing and submission of the monthly VAT-return and European Sales Listing. Email to the Mrs. Kwan including the tax return and the amount that needs to be paid in due time.如果須要付款：由中國客戶轉(zhuǎn)賬到德國財(cái)政當(dāng)局。In case a payment needs to be done: bank transfer of the amount to the fiscal authorities by the Chinese client.

德國VAT注冊(cè)流程以及申報(bào)流程我們已經(jīng)給大家科普過啦！在此呢，還是建議大家，找專業(yè)的代理機(jī)構(gòu)申請(qǐng)，因?yàn)椋?br>①自己在網(wǎng)站上注冊(cè)，要越獄，網(wǎng)絡(luò)不穩(wěn)固
②自己注冊(cè)沒有站點(diǎn)，清關(guān)會(huì)比擬麻煩
③不熟系過外的稅法知識(shí)，一旦涌現(xiàn)問題無法迅速專業(yè)的解決
④申請(qǐng)德國vat通常須要將預(yù)備好的資料上交到當(dāng)?shù)囟惥?，不過資料是要翻譯成當(dāng)?shù)貒鹊奈淖?，并且在中國公證處進(jìn)行公證，會(huì)比擬麻煩，所以一般不建議自己申報(bào)
⑤申報(bào)有期限限制，沒有專人在國外，容易錯(cuò)過，后期補(bǔ)報(bào)很有哦可能要去到當(dāng)?shù)氐亩悇?wù)局，還要交罰金
而找專業(yè)的代理機(jī)構(gòu)，他們?cè)谶@歐盟都有站點(diǎn)以及稅法團(tuán)隊(duì)，一旦涌現(xiàn)了什么稅法糾紛，都可以在第一時(shí)光替您解決，這樣可以省去不必要的麻煩，讓您后顧無憂

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