Starting from January 1, 2021, the VAT issue is related to the vital interests of cross-border e-commerce sellers and has received widespread attention from the industry. Based on the regulations issued and updated on October 5 and December 3, 2020 on the basis of HMRC's official website on the "changes in overseas sellers selling goods in the UK from January 1, 2021" 1. Interpret the important knowledge points of the new policy.
Q1 Under what circumstances are sellers obligated to register for VAT?
Companies that meet one of the following three conditions are required to register for VAT:
1. For sellers who have inventory in the UK and sell to UK consumers, the registration obligation remains unchanged.
2. Direct mail sellers outside the UK who are not sold on the OMP platform and whose single consignment value is less than £135; such as sellers who conduct offline transactions via telephone, mail, etc.
3. Sales platforms that meet the OMP conditions need to register for VAT, such as eBay, Amazon, and independent stations.
[Explanation] OMP (Online marketplace) is an electronic interface (website or mobile application) that promotes market sales, sells goods to customers, and participates in customer payment and logistics distribution policies. For example, sales platforms such as Amazon and eBay all belong to OMP.
Q2 Under what circumstances will the sales platform not withhold and pay the seller’s value-added tax?
There are the following three situations, the sales platform does not withhold and pay the seller's VAT:
1. If the goods are outside the UK, the sales platform will not withhold and pay for the direct shipment of goods with a single consignment value of more than 135 pounds. This part of the goods involves value-added tax and customs duties, which are levied at the import stage as before.
2. For B2B sales by overseas sellers, whether it is overseas direct mail or local goods shipped in the UK, the sales platform will not withhold and pay.
3. For local businesses and individual sellers in the UK, as the local New Deal only applies to overseas sellers, local sellers still implement the original tax policy of self-declaration and payment of value-added tax.
Q3 For direct parcels with a single consignment of more than £135, overseas direct mail sellers are not obligated to register with VAT, so who is responsible for the payment and collection?
Direct shipments with a consignment value of more than £135 remain unchanged in accordance with the current policy, that is, vat and customs duties will be paid during customs clearance. Since sellers who simply ship by themselves do not have VAT registration obligations, the general import tax is paid by the logistics company through DDP.
Q4 The sales platform does not withhold and pay for the products sold by overseas sellers B2B. How do the sellers declare this part of the sales, and how does the tax bureau stipulate?
If it is B2B, the buyer registered with VAT in the UK can provide their own valid VAT number to overseas sellers or sales platform, then the sales platform will no longer withhold and pay VAT. For overseas sellers with the following two shipping modes, the declaration situation is not Same:
The first type is B2B direct mail overseas sellers, selling goods valued below 135 pounds, applicable to reverse taxation. The obligation to declare VAT will be transferred to buyers registered with VAT in the UK; buyers registered with VAT in the UK will declare in the form of Reverse Charge (reverse VAT taxation). There is no need to declare for overseas sellers or sales platforms in the UK.
The second situation is for overseas sellers in British overseas warehouses and FBA. B2B sales are not applicable to reverse taxation. The platform does not withhold and pay VAT. Overseas sellers need to declare and pay VAT by themselves.
Q5 What is reverse VAT taxation?
Reverse Charge (reverse VAT taxation) is a simplified procedure in which the buyer is responsible for declaring VAT, thereby avoiding the trouble of international sellers registering VAT in the country where the buyer is located. It can also be called a tax transfer.
Reverse Charge is only applicable to B2B sales of British overseas direct mail sellers below 135, and not applicable to B2B sales of British FBA and overseas warehouse sellers.
Q6 For British FBA/overseas warehouse sellers, what is the difference in import declaration?
The most significant change in this tax reform is the introduction of a new declaration mode for import value-added tax called Postpone VAT Accounting, also called customs clearance VAT deferral. Importers "no longer need" to pay the import VAT when the goods enter the customs, and they can postpone the VAT declaration and fill in later.
The transfer of the payment link of imported VAT from the joint clearance point to the VAT declaration node will realize the "non-payment and non-refundable" status of imported VAT. The tax bureau will give importers an online monthly statement (Online Monthly Statement) every month to compare and fill in the postponed import VAT (Postponed Import VAT).
Q7 Since the import declaration method of "Postponed VAT Accounting" facilitates the seller's capital flow and reduces the trouble of import VAT refund, how to apply?
If you are an overseas enterprise seller and want to apply for "Deferred Customs Clearance", you only need to entrust a logistics clearance agent to select "Declare Imported VAT in the VAT Declaration Form" during customs declaration, and fill in your VAT details in the consignee's position The information is sufficient, and there is no need to apply for the record in advance.
Q8 How does the entrusted logistics company apply for "VAT customs clearance deferral" for overseas sellers during customs clearance declaration?
When a logistics company receives a customs clearance commission from an overseas e-commerce seller, it must collect the seller’s VAT number, EORI, and company name, and select "you'll be accounting for import VAT on your VAT Return." in the customs declaration system, that is, It is "Describe imported VAT in the VAT declaration form". At present, HMRC has two commonly used customs declaration system services:
First, if the logistics company uses the CHIEF system to declare customs clearance, fill in the EORI number of the seller starting with GB in Box 8 (Header Consignee), fill in the seller’s VAT number in Box 44 (Registered Consignee), and select "in Box 47e G" as the payment method.
Second, if the logistics company uses the "customs declaration service" to declare customs clearance, it only needs to enter the seller's VAT number on the title of data element 3/40.
Q9 After the sales platform withholds and pays, how do overseas sellers need to declare VAT every quarter?
According to the requirements of the tax bureau's new policy, overseas sellers need to make the following declarations for VAT every quarter:
1. Declare the pre-tax sales and zero value-added tax withheld and paid. That is to say, the sales platform withholding and paying the VAT part of the sales still needs to declare the pre-tax sales and make the zero-rate value-added tax declaration.
2. To declare B2B sales, this part of the platform does not withhold and pay, but the seller needs to declare and pay VAT offline.
3. Declare all input taxes, including local VAT-containing purchase invoices, logistics invoices, and paid or deferred imported VAT.
According to the new regulations in January 2021, if all goods imported into the UK can be deferred for customs clearance, the tax agency compliance declaration of deferred import value-added tax will become more important, otherwise the logistics company can refuse to provide customs clearance deferred services and recover Pay import VAT.
[TW]
英國稅改VAT新規，跨境電商賣家實用解讀
自2021年1月1日開始，VAT問題關乎跨境電商賣家的切身利益，受到行業的廣泛關注。安博會計事務所結合HMRC官網關於“海外賣家在英國銷售商品從2021年1月1日起的變化”法規，在2020年10月5日和12月3日发布、更新內容基礎上，給大家一一解讀新政策的重要知識點。
Q1 哪些情況賣家有VAT注冊義務？
滿足以下三個條件之一的企業都是需要注冊VAT：
1、在英國有庫存並且銷售給英國消費者的賣家，注冊義務保持不變。
2、沒在OMP平台銷售，單件托運貨值在135英鎊以下的英國境外直郵賣家；如通過電話、郵件等線下交易的賣家。
3、滿足OMP條件的銷售平台需要注冊VAT，如eBay、Amazon、獨立站。
【解釋】OMP（Online marketplace）是促進市場銷售，向客戶出售商品，參與客戶付款和物流配送政策的電子界面（網站或移動應用程序）。例如亞馬遜、eBay等銷售平台，都屬於OMP。
Q2 什麽情況下，銷售平台不代扣代繳賣家的增值稅呢？
存在以下三種情況，銷售平台不代扣代繳賣家增值稅：
1、貨物在英國境外，單件托運貨值超過135英鎊的直发商品，銷售平台不代扣代繳。這部分商品涉及增值稅和關稅，跟之前一樣在進口環節征收。
2、海外賣家B2B銷售，無論是海外直郵或英國本地发貨的商品，銷售平台也不代扣代繳。
3、英國本地企業及個人賣家，由於本地新政只適用於海外賣家，本地賣家依然執行原有自行申報繳納增值稅的稅務政策。
Q3 單次托運貨物超過135英鎊的直发包裹，海外直郵賣家沒有VAT注冊義務，那麽由誰負責代繳代收呢？
托運貨值在135英鎊以上的直发商品，按照現行政策保持不變，也就是vat和關稅將會在清關環節繳納。由於單純自发貨的賣家沒有VAT注冊義務，一般進口稅金由物流公司通過DDP方式繳納。
Q4 海外賣家B2B銷售的商品，銷售平台不代扣代繳，這部分的銷售，賣家怎麽申報，稅局怎麽規定的？
如果是B2B，英國VAT注冊的買家可以提供自己有效的VAT號給海外賣家或銷售平台，那麽銷售平台將不再代扣代繳增值稅，以下2種发貨模式的海外賣家，申報情況不一樣：
第一種是B2B直郵的海外賣家，銷售貨值在135英鎊以下的商品，適用於反向征稅。申報VAT的義務就轉移到了英國VAT注冊的買家；英國VAT注冊的買家將以Reverse Charge（反向VAT征稅）的形式申報。英國海外賣家或者銷售平台就不用再做申報。
第二種情況是英國海外倉及FBA的海外賣家，B2B銷售不適用於反向征稅，平台不代扣代繳VAT，海外賣家需自行申報繳納VAT。
Q5 什麽叫反向VAT征稅？
Reverse Charge（反向VAT征稅）是一種簡化程序，由買方負責申報VAT，從而避免了國際賣家在買家所在國注冊VAT的麻煩，也可稱之為稅收轉移。
Reverse Charge僅適用於135以下英國海外直郵賣家的B2B銷售，不適用於英國FBA以及海外倉賣家的B2B銷售。
Q6 對於英國FBA/海外倉賣家，在進口環節申報有什麽不同？
這次稅改最顯著的變化是進口增值稅引進一種新的申報模式叫Postpone VAT Accounting，也叫清關VAT遞延。進口商“不再需要”在貨物進關的時候就繳納進口VAT，可以推遲到後期做VAT申報填寫即可。
進口VAT的繳納環節從清關節點轉移到VAT申報節點，將會實現進口VAT“不繳不退”狀態。稅局每個月都會給進口商一份電子對賬單（Online Monthly Statement），用來對照填寫被推遲的VAT（Postponed Import VAT）。
Q7 既然“Postponed VAT Accounting”的進口申報方式利於賣家的資金流，減少進口VAT退稅的麻煩，那麽怎麽申請？
如果您是一個海外企業賣家，想申請“清關遞延”，您只需要委托物流清關代理在海關申報時選擇“在VAT申報表中說明進口VAT”，並在收貨人位置填寫您的VAT詳細信息即可，無需額外提前申請備案。
Q8 委托的物流公司如何在清關申報時為海外賣家申請“VAT清關遞延”？
物流公司在接收到海外電商賣家清關委托時，必須收集賣家的VAT號、EORI以及公司名稱等信息，在海關申報系統選擇“you’ll be accounting for import VAT on your VAT Return.”，也即是“在VAT申報表中說明進口VAT”，目前HMRC有2種常用的海關申報系統服務：
第一種，如果物流公司使用CHIEF系統申報清關，在Box 8（Header Consignee）中填寫賣家GB開頭的EORI號，box 44 (Registered Consignee)填寫賣家的VAT稅號，以及在Box 47e框中選擇“G”作為付款方式。
第二種，如果物流公司使用“報關服務”申報清關，只需要在data element 3/40的標題上輸入賣家的VAT稅號。
Q9 銷售平台代扣代繳之後，海外賣家每季度VAT需要如何申報？
按照稅局新政要求，海外賣家每季度VAT需要做如下申報：
1、申報代扣代繳的稅前銷售額和0增值稅額。也就是說被銷售平台代扣代繳VAT這部分銷售，仍然需要申報稅前銷售額以及做0稅率增值稅申報。
2、申報B2B的銷售，這部分平台不代扣代繳，但是需要賣家線下申報並繳納VAT。
3、申報所有的進項稅，包括本地含VAT的采購发票、物流发票，以及已繳納或遞延的進口VAT。
按照2021年1月的新規，如果所有貨物英國進口可以實現清關遞延，稅代合規申報已遞延的進口增值稅變得更重要，否則物流商可以拒絕的提供清關遞延服務並追討繳納進口VAT。
[CN]
英国税改VAT新规，跨境电商卖家实用解读
自2021年1月1日开始，VAT问题关乎跨境电商卖家的切身利益，受到行业的广泛关注。安博会计事务所结合HMRC官网关于“海外卖家在英国销售商品从2021年1月1日起的变化”法规，在2020年10月5日和12月3日发布、更新内容基础上，给大家一一解读新政策的重要知识点。
Q1 哪些情况卖家有VAT注册义务？
满足以下三个条件之一的企业都是需要注册VAT：
1、在英国有库存并且销售给英国消费者的卖家，注册义务保持不变。
2、没在OMP平台销售，单件托运货值在135英镑以下的英国境外直邮卖家；如通过电话、邮件等线下交易的卖家。
3、满足OMP条件的销售平台需要注册VAT，如eBay、Amazon、独立站。
【解释】OMP（Online marketplace）是促进市场销售，向客户出售商品，参与客户付款和物流配送政策的电子界面（网站或移动应用程序）。例如亚马逊、eBay等销售平台，都属于OMP。
Q2 什么情况下，销售平台不代扣代缴卖家的增值税呢？
存在以下三种情况，销售平台不代扣代缴卖家增值税：
1、货物在英国境外，单件托运货值超过135英镑的直发商品，销售平台不代扣代缴。这部分商品涉及增值税和关税，跟之前一样在进口环节征收。
2、海外卖家B2B销售，无论是海外直邮或英国本地发货的商品，销售平台也不代扣代缴。
3、英国本地企业及个人卖家，由于本地新政只适用于海外卖家，本地卖家依然执行原有自行申报缴纳增值税的税务政策。
Q3 单次托运货物超过135英镑的直发包裹，海外直邮卖家没有VAT注册义务，那么由谁负责代缴代收呢？
托运货值在135英镑以上的直发商品，按照现行政策保持不变，也就是vat和关税将会在清关环节缴纳。由于单纯自发货的卖家没有VAT注册义务，一般进口税金由物流公司通过DDP方式缴纳。
Q4 海外卖家B2B销售的商品，销售平台不代扣代缴，这部分的销售，卖家怎么申报，税局怎么规定的？
如果是B2B，英国VAT注册的买家可以提供自己有效的VAT号给海外卖家或销售平台，那么销售平台将不再代扣代缴增值税，以下2种发货模式的海外卖家，申报情况不一样：
第一种是B2B直邮的海外卖家，销售货值在135英镑以下的商品，适用于反向征税。申报VAT的义务就转移到了英国VAT注册的买家；英国VAT注册的买家将以Reverse Charge（反向VAT征税）的形式申报。英国海外卖家或者销售平台就不用再做申报。
第二种情况是英国海外仓及FBA的海外卖家，B2B销售不适用于反向征税，平台不代扣代缴VAT，海外卖家需自行申报缴纳VAT。
Q5 什么叫反向VAT征税？
Reverse Charge（反向VAT征税）是一种简化程序，由买方负责申报VAT，从而避免了国际卖家在买家所在国注册VAT的麻烦，也可称之为税收转移。
Reverse Charge仅适用于135以下英国海外直邮卖家的B2B销售，不适用于英国FBA以及海外仓卖家的B2B销售。
Q6 对于英国FBA/海外仓卖家，在进口环节申报有什么不同？
这次税改最显著的变化是进口增值税引进一种新的申报模式叫Postpone VAT Accounting，也叫清关VAT递延。进口商“不再需要”在货物进关的时候就缴纳进口VAT，可以推迟到后期做VAT申报填写即可。
进口VAT的缴纳环节从清关节点转移到VAT申报节点，将会实现进口VAT“不缴不退”状态。税局每个月都会给进口商一份电子对账单（Online Monthly Statement），用来对照填写被推迟的VAT（Postponed Import VAT）。
Q7 既然“Postponed VAT Accounting”的进口申报方式利于卖家的资金流，减少进口VAT退税的麻烦，那么怎么申请？
如果您是一个海外企业卖家，想申请“清关递延”，您只需要委托物流清关代理在海关申报时选择“在VAT申报表中说明进口VAT”，并在收货人位置填写您的VAT详细信息即可，无需额外提前申请备案。
Q8 委托的物流公司如何在清关申报时为海外卖家申请“VAT清关递延”？
物流公司在接收到海外电商卖家清关委托时，必须收集卖家的VAT号、EORI以及公司名称等信息，在海关申报系统选择“you’ll be accounting for import VAT on your VAT Return.”，也即是“在VAT申报表中说明进口VAT”，目前HMRC有2种常用的海关申报系统服务：
第一种，如果物流公司使用CHIEF系统申报清关，在Box 8（Header Consignee）中填写卖家GB开头的EORI号，box 44 (Registered Consignee)填写卖家的VAT税号，以及在Box 47e框中选择“G”作为付款方式。
第二种，如果物流公司使用“报关服务”申报清关，只需要在data element 3/40的标题上输入卖家的VAT税号。
Q9 销售平台代扣代缴之后，海外卖家每季度VAT需要如何申报？
按照税局新政要求，海外卖家每季度VAT需要做如下申报：
1、申报代扣代缴的税前销售额和0增值税额。也就是说被销售平台代扣代缴VAT这部分销售，仍然需要申报税前销售额以及做0税率增值税申报。
2、申报B2B的销售，这部分平台不代扣代缴，但是需要卖家线下申报并缴纳VAT。
3、申报所有的进项税，包括本地含VAT的采购发票、物流发票，以及已缴纳或递延的进口VAT。
按照2021年1月的新规，如果所有货物英国进口可以实现清关递延，税代合规申报已递延的进口增值税变得更重要，否则物流商可以拒绝的提供清关递延服务并追讨缴纳进口VAT。
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