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非居民公司增值稅代表人VAT Representatives機制為何?非居民公司指派海關代表Customs Representatives機制為何?非居民公司指派代理人商業結構Commissionaire Commercial Structures機制內容為何?

德國拒絕非歐盟公司申請EORI

Email：fra4ww@evershinecpa.com
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德國永輝BPO有限公司
Anna Wang, 說德文中文和英文
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DE-NR-VAT-Rep-010
非居民公司增值稅代表人VAT Representatives機制為何?

答:
在德國境外設立的企業沒有義務指定代理人或增值稅代表代表其提交德國增值稅申報表和增值稅賬戶。
根據《增值稅法》第22a條，只有在非常有限的情況下才允許個人指定增值稅代表，即個人在德國執行免稅供應並且不能抵扣進項增值稅。
有關財務代表的更多信息，請參見BNA第10.4節。
A business established outside of Germany is not obliged to appoint an agent or VAT representative to submit German VAT returns and account for VAT on its behalf.
Under § 22a of the VAT Act, , persons are only permitted to appoint a VAT representative under the very limited circumstance in which the person performs exempt supplies in Germany and cannot deduct input VAT.
For more information about fiscal representatives, see BNA 10.4.

10.4德國增值稅稅務代表的任命

增值稅代表僅適用於在德國執行某些免稅供應且不需要收回德國進項增值稅的非居民應稅人員。
只有經德國有關當局授權的人員才能擔任財政代表。
根據《增值稅法》第22a條，下列人員有資格擔任具有無限權限的財政代表：
• 會計師、稅務代理人、律師、歐洲知名律師、會計師和註冊會計師；以及稅務諮詢公司、律師事務所和會計師事務所。

下列人員的代表權有限：
• 根據《聯邦公證法》，公證人在其職權範圍內；專利律師和專利律師事務所，作爲《專利律師條例》規定的權力的一部分；
• 當局和公共機構，以及根據公法在其職權範圍內對公司和機構的設施進行現場視察；
• 其他人的保管人和管理人，或爲財產的保管或備份目的，在他們就該財產的稅務事項提供協助的情況下；和
• 企業家誰經營的貿易，只要它是直接相關的業務，是他們的活動的一部分，他們的客戶等。
根據《德國增值稅法》第22b條，財務代表必須履行居住在國外的企業家的義務，就像履行自己的義務一樣。

代表可以執行以下任務:
• 提交一份年度增值稅申報表，在一個單獨的稅號下爲外國企業家；
• 提交季度定期增值稅申報表；
• 提交共同體內部交易的摘要報表；
.爲企業家承擔增值稅備案義務。

10.4 Appointment of Tax Representative 
VAT representation is only available for nonresident taxable persons that perform certain exempt supplies in Germany and do not need to recover German input VAT.
Only persons authorized by an appropriate authority in Germany can be fiscal representatives.
Under § 22a of the VAT Act, the following are eligible to act as a fiscal representative with unlimited competence:
• Accountants, tax agents, attorneys, established European lawyers, accountants, and certified public accountants; and
• Tax consulting firms, law firms, and accounting firms.

The following persons have limited competence of representation:
• Notaries within their powers under the Federal Notary Act;
• Patent attorneys and patent law firms as part of its powers under the Patent Attorneys Regulations;
• Authorities and public bodies as well as the on-site inspection of facilities for corporations and institutions under public law within the framework of its competence;
• Depositaries and managers of other persons or for safekeeping or backup purposes on property, where they provide assistance in tax matters in that property; and
• Entrepreneurs who operate a trade, so far as it is directly related to a business that is a part of their activity of their customers, etc.

The fiscal representative must fulfil the obligations of the entrepreneur resident abroad as if they were his own, under § 22b of the German VAT Act.

The representative can perform the following tasks:
• Submit an annual VAT return under a separate tax number for the foreign entrepreneur;
• Submit a quarterly periodic VAT return;
• Submit a recapitulative statement for intra-Community transactions; and
• Assume the VAT record-keeping obligations for the entrepreneur.

DE-NR-VAT-Rep-020
非居民公司指派代理人機制內容為何?

答:
代理人商業結構是一種安排，在這種安排中，代理人自己的名義，代表委託人向其合同關係是與代理人而不是委託人的客戶出售貨物。根據《德國增值稅法》第3（3）條，涉及代理人的共同體內部交易被視爲代理人收購，然後代理人向客戶進行國內銷售。
The commissionaire commercial structure is an arrangement in which a commissionaire acts in his or her own name to sell the goods on behalf of a principal to customers whose contractual relationship is with the commissionaire, and not the principal. Under § 3(3) of the German VAT Act, an intra-Community transaction involving a commissionaire is treated as an acquisition by the commissionaire, followed by a domestic sale by the commissionaire to the customer.
For more information on commissionaire commercial structures, see BNA 3.5.

3.5 Commissionaire Commercial Structures

賣方登記要求的一個例外情況也適用於代理人商業結構，在這種結構下，代理人僅以自己的名義代表委託人向與代理人有合同關係的客戶出售貨物。
An exception to the seller’s registration requirement also applies under the commissionaire commercial structure, under which commissionaires act in their own name to sell the goods on behalf of a principal to customers who have a contractual relationship with the commissionaire, only.

根據《德國加值稅法》第3（3）條，涉及傭金商的共同體內部供應被視為代理人的收購，然後由代理人向客戶進行國內銷售。
Under § 3(3) of the German VAT Act, an intra-Community supply involving a commissionaire is treated as an acquisition by the commissionaire, followed by a domestic sale by the commissionaire to the customer.

有關代理人商業結構的更多資訊，請參見第 9.2 節。有關社區內部收購的更多資訊，請參見第 4.5 節。
For more information on commissionaire commercial structures, see BNA 9.2. For more information about intra-Community acquisitions, see BNA 4.5 .

規劃要點：Planning Point:
使用第三方代理代表其在德國銷售貨物的外國企業可能希望考慮利用委託商業結構來避免在德國的註冊義務。管理這些結構的特定規則見《德國商法典》，外國企業應審查與其當前第三方代理人的協議條款，以確定這種代理人商業結構是否合適。
 Foreign businesses using a third-party agent to sell goods on their behalf in Germany may wish to consider utilizing the commissionaire commercial structure to avoid registration obligations in Germany. The particular rules governing these structures are found in the German Commercial Code and foreign businesses should examine the terms of the agreement with their current third-party agent to see if such a commissionaire commercial structure is suitable.

DE-NR-VAT-Rep-030
非居民公司指派海關代表Customs Representatives機制為何?

答:
進口商可能被允許或要求指定海關代表。關詳細信息，請參閱BNA第4.7.2節。
Importers may be permitted or required to appoint customs representatives. For more information, see BNA４.7.2.
4.7.2 貨物進口Imports of Goods
一般進口Imports, Generally
就德國增值稅而言，貨物在下列情況下被視爲進口:
• 他們從歐盟以外抵達德國，並在德國自由流通，否則將徵收關稅；或
• 它們被置於海關暫停安排之下，貨物被移走並進入德國自由流通，否則關稅將被徵收。
爲進口增值稅的目的，德國包括奧地利領土容格霍茨和米特爾貝格。

For German VAT purposes, goods are treated as imported when:
• They arrive in Germany from outside the EU and enter to free circulation in Germany, or customs duty otherwise becomes chargeable on them; or
• They have been placed under a customs suspension arrangement, and the goods are removed and enter to free circulation in Germany, or customs duty otherwise becomes chargeable.
For purposes of import VAT, Germany includes the Austrian territories of Jungholz and Mittelberg.

進口增值稅的責任Liability for Import VAT

當貨物從歐盟以外進口到德國時，進口商通常必須向德國聯邦海關署繳納德國增值稅。
這裡的”進口商”指的是從歐盟以外地區轉移貨物並在德國自由流通的企業。
如果進口貨物是在德國境內銷售的，進口貨物的企業在德國進行了應稅銷售，有義務進行增值稅登記。
根據《聯盟海關法》第18條，進口商可指定一名海關代表管理進口管理。
代表可以是“直接”的，即海關代表以在歐盟設立的負責人的名義行事，而不承擔進口商的身份，也可以是代表以自己的名字行事的“間接”的。
這一區別對進口增值稅的責任有影響，因爲間接海關代表對進口增值稅承擔連帶責任，而直接海關代表則不承擔責任。
如果進口商是未註冊或沒有義務註冊德國增值稅的應納稅人，則根據第8和13號歐盟增值稅指令，已支付的進口增值稅可以通過增值稅退稅申請進行退稅。
關詳細信息，請參見BNA第8.5.2節和BNA第8.5.3節。

When goods are imported into Germany from outside the EU, the importer must generally pay German VAT on the import to the German Federal Customs Administration. “Importer,” in this context, refers to a business that transfers goods from outside the EU and enters them into free circulation in Germany. If the imported goods are sold within Germany, the business importing the goods has performed taxable sales within Germany and is liable to register for VAT.

Under Article 18 of the Union Customs Code, an importer may appoint a customs representative to manage import administration.
The representation may either be “direct”, where the customs representative acts in the name of a principal established in the EU, and does not assume the status of importer, or “indirect”, where the representative acts in his or her own name.
This distinction has an impact on the liability for import VAT, as an indirect customs representative is jointly and severally liable for import VAT but a direct customs representative may not.
If the importer is a taxable person who is not registered or obliged to register for German VAT, the paid import VAT can potentially be reclaimed via a VAT refund claim, in accordance with the 8th and 13th EU VAT Directives.

For more information, see BNA 8.5.2 and BNA8.5.3.

進口和延期的時間Timing of Import and Deferral

根據《聯盟海關法》第201條和《德國增值稅法》§21，進口增值稅一般應在清關時繳納。
根據《增值稅法》第21（3a）條，進口增值稅可以推遲到進口月份後第二個月的第26天。
進口商可以使用貨運代理的進口增值稅遞延賬戶，也可以選擇設立個人賬戶，可能需要擔保。但是，根據增值稅法第21（3a）條，如果進口商有資格獲得全額進項增值稅抵扣，則可以免除保證金。

Import VAT is generally due at the time of clearance under Article 201 of the Union Customs Code and §21 of the German VAT Act.
Import VAT can be deferred until the 26th day of the second month following the month of import, under §21(3a) of the VAT Act.
An importer may use a freight agent’s import VAT deferral account, or choose to set up an individual account, for which a security guarantee may be required. However, the security deposit may be waived if the importer is eligible for a full input VAT deduction, under §21(3a) of the VAT Act.

規劃點Planning Point 

由於進口增值稅應支付給聯邦海關管理局，而不是稅務局，在增值稅申報表上直接抵消進項增值稅是不可能的。
但是，進口增值稅到期日的延遲可能使進口商在進口增值費到期之前申請增值稅進項稅額抵扣。
rather than the Tax Office, direct offsetting against input VAT on a VAT return is not possible.
However, the deferral of the due date for import VAT may enable the importer to claim an input VAT credit before import VAT comes due.

低值貨物制度Low Value Goods Regime

在2021年7月1日或以後，在“進口一站通”項下進口的部分低價值貨物（IOSS）計畫在該制度下徵稅，而不是進口增值稅。有關詳細信息，請參閱BNA第13.3節。
On or after July 1, 2021, certain low-value goods imported under the “Import One Stop Shop” (IOSS) scheme are taxed under that regime instead of being subject to import VAT. For more information, see BNA 13.3.

進一步信息Further Information

有關進口（包括減免）的更多信息，請參見第7.5節。
For more information about imports, including reliefs, see BNA 7.5.

4.7.3.暫時進口或再出口貨物Temporary Imports or Re-exported Goods

德國臨時進口（TI）機制允許進口商獲得德國進口稅和進口增值稅的全部或部分減免，這些貨物僅從歐盟以外臨時進口，並將在兩年內再出口。有資格獲得透明國際救濟的貨物包括借用的設備、樣品和用於貿易展覽會和展覽會的貨物。
沒有要求進口商提供保證金，銀行擔保，或其他必須支付的關稅和增值稅的擔保，如果貨物沒有按計劃再出口。

The German Temporary Importation (TI) mechanism permits an importer to obtain total or partial relief from German import duties and import VAT on certain goods that are only temporarily imported from outside the EU and are to be reexported within two years. Goods eligible for TI relief include borrowed equipment, samples and goods for trade fairs and exhibitions.
There is no requirement for the importer to provide a deposit, bank guarantee, or other security for customs duties and VAT which must be paid, if the good is not re-exported as intended.

DE-NR-VAT-Rep-040
非德國居民-電訊、廣播及以電子方式提供服務（“TBE服務”）課稅機制為何?

答:
數字中間商有時被視爲電信、廣播和電子提供服務（“TBE服務”）的某些跨境供應的供應商（例如，數字內容所有者向聚合者提供內容，聚合者隨後通過應用商店提供數字產品，該應用商店向最終客戶推銷應用程序）。
《增值稅實施條例》第9a條規定了在此類交易中須遵守登記要求的供應商的識別規則。實施條例在整個歐盟具有直接效力。
根據第9a條，如果以電子方式提供的服務是由電信網絡、接口、門戶網站或應用商店提供的，以自己的名義代表另一個供應商行事的中間人一般被視爲供應商本身，除非中間人明確披露（例如，在發票和收據上），就中間人的供應而言，前供應商應被視爲供應商，而且這種處理反映在雙方當事人之間的合同安排中。同樣的規則也適用於通過互聯網、電信網絡接口或門戶提供的電話服務。然而，在TBE服務交易中的參與者的唯一作用是提供支付處理服務，不能被視爲受該服務規則約束的供應商。
歐盟委員會在其關於TBE服務供應地的解釋性說明中澄清了第9a條的適用。有關這些註釋的鏈接，請參閱VAT導航器歐洲聯盟章節附錄15.2。

Digital intermediaries are sometimes treated as suppliers of certain cross-border supplies of telecommunications, broadcasting and electronically supplied services (“TBE services”) (for example, where a digital content owner supplies content to an aggregator who then makes a digital product available through an app store which markets the app to final customers).

Article 9a of the VAT Implementing Regulation provides rules for identifying the supplier subject to registration requirements in such transactions. The Implementing Regulation has direct effect throughout the EU.

Under Article 9a, if electronically supplied services are supplied by a telecommunications network, interface, portal or app store, an intermediary that acts in his or her own name, on behalf of another supplier is generally treated as the supplier itself, unless the intermediary explicitly discloses (e.g., on invoices and receipts) that the prior supplier should be treated as the supplier with respect to the intermediary’s supplies and this treatment is reflected in the contractual arrangements between the parties. The same rules apply to telephone services provided through the internet, a telecommunications network interface or portal. However, a participant in a TBE service transaction whose sole role is to provide payment processing services cannot be treated as a supplier subject to the TBE service rules.

The European Commission clarifies the application of Article 9a in its Explanatory notes on the place of supply of TBE services. For a link to these notes, see BNA Appendix 15.2 of the European Union chapter of the VAT Navigator.

On or after July 1, 2021, facilitators of electronic interfaces such as online marketplaces or platforms (“online marketplace operators”) are liable for VAT with respect to certain low-value distance sales of goods imported from outside the EU, or the supply of goods within the EU to nontaxable persons by taxable persons not established in the EU.
This requirement is introduced under § 3a of the VAT Act, which transposes Article 14a of the EU VAT Directive, as amended (the “VAT e-commerce rules” under Council Directive (EU) 2017/2455 of December 5, 2017.) The e-commerce rules were initially due to come into force across the EU on January 1, 2021, but implementation was postponed by six months.
The online marketplace operator is deemed to have received and supplied goods if he or she facilitates, through the use of an online marketplace:
• Distance sales of goods from countries or territories outside the EU with a value not exceeding the “Online Marketplace Threshold” of 150 euros; or
• Supplies of goods within the EU by taxable persons not established in the EU to nontaxable persons.
For more information about distance sales, see BNA 3.5 and BNA 5.5.
The place of supply of goods dispatched or transported by a taxable online marketplace operator is the place where the operator supplied the goods.
An online marketplace operator subject to this rule is responsible to account for, collect and remit the VAT. It can register for the One Stop Shop to simplify its VAT obligations in multiple jurisdictions.

DE-NR-VAT-Rep-050
非德國居民-企業對消費者遠端銷售商品課稅機制為何?

答:
在 2021 年 7 月 1 日當天或之後，在線市場或平臺等電子介面的促進者（“在線市場運營商”）應對從歐盟境外進口的某些低價值遠距離銷售商品或非歐盟境內的應納稅人向非應納稅人供應的貨物繳納加值稅。
該要求是根據《加值稅法》第3a條引入的，該法案轉置了經修訂的歐盟加值稅指令第14a條（2017年12月5日理事會指令（EU）2017/2455下的“加值稅電子商務規則”）。電子商務規則最初定於2021年1月1日在歐盟生效，但實施被推遲了六個月。
在線市場運營商如果通過使用在線市場提供便利，則被視為已收到並供應貨物：
•來自歐盟以外國家或地區的貨物的遠端銷售，價值不超過150歐元的「在線市場門檻」;或
• 未在歐盟境內設立的應納稅人在歐盟境內向非應稅人士供應貨物。
有關遠端銷售的更多資訊，請參見第 3.5 節和第 5.5 節。
應稅在線市場經營者調度或運輸貨物的供應地是經營者供應貨物的地點。
受此規則約束的在線市場運營商負責核算、收取和匯出加值稅。
它可以註冊一站式商店，以簡化其在多個司法管轄區的增值稅義務。

根據《增值稅法》第22f（4）條，它還必須保留使用其平臺的企業銷售商品或提供服務的記錄。記錄必須保存10年，從執行交易的當年年底算起。
便利是指利用電子界面，讓顧客與透過電子界面提供貨品以供出售的供應商接觸，從而透過該電子界面供應貨品。
但是，在滿足以下所有條件的情況下，納稅人不被視爲便利貨物供應：
• 應納稅人沒有直接或間接地規定供應貨物的任何條款和條件；
• 應課稅人士並無直接或間接參與授權客戶就已支付的款項收取費用；及
• 應納稅人沒有直接或間接參與訂購或交付貨物。
此外，這些規則不適用於僅提供以下任何一項的應納稅人:
• 處理與貨物供應有關的付款；
• 商品的上市或廣告；或
• 將客戶重新導向或轉移到其他電子接口，在那裏提供商品供銷售，而不對供應進行任何進一步干預。
根據經修訂的《增值稅法》第13（1）條，如果電子接口促進者被視爲供應商，則可收費事件是接受付款的時間。根據《增值稅法》第25（e）（1）條，向在線市場運營商交付貨物被視爲免稅交易。有關一站式商店和電子接口運營商的更多信息，請參見第13.3節，有關跨境支付報告義務的信息，參見第10.3.5節。

It must also maintain records of sales of goods or services made by businesses using its platforms, under § 22f(4) of the VAT Act. Records must be maintained for 10 years from the end of the year in which the transaction is performed.
To facilitate is to use of an electronic interface to allow a customer and a supplier offering goods for sale through the electronic interface to enter into contact, resulting in a supply of goods through that electronic interface.
However, a taxable person is not treated as facilitating a supply of goods where all of the following conditions are met:
• The taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply of goods is made;
• The taxable person is not, either directly or indirectly, involved in authorizing the charge to the customer in respect of the payment made; and
• The taxable person is not, either directly or indirectly, involved in the ordering or delivering the goods.
Furthermore, these rules do not apply to a taxable person who only provides any of the following:
• The processing of payments in relation to the supply of goods;
• The listing or advertising of goods; or
• The redirecting or transferring of customers to other electronic interfaces where goods are offered for sale, without any further intervention in the supply.
Under § 13(1) of the VAT Act, as amended, if an electronic interface facilitator is treated as the supplier, the chargeable event is the time when payment is accepted. The delivery of goods to the online marketplace operator is treated as an exempt transaction under § 25(e)(1) of the VAT Act. For more information about the One Stop Shop and electronic interface operators, see BNA 13.3 and for information about reporting obligations on cross-border payments, see BNA 10.3.5.

德國VAT相關服務項目

在德國只要申請VAT 及EORI 證號 就可賣到德國及歐盟，您知道嗎?

**請注意下列事項：
以上內容為永輝研發及教育中心 (簡稱:永輝RD)於2022年9月摘要自Bloomberg Tax Database。
隨著時間推移，法規會發生變化，不同情況會有不同的選擇。
在選擇選項之前，請與我們聯系或諮詢您信任的專業人士。
**徵求內容監督者
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聯繫人:
Email：fra4ww@evershinecpa.com
或
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或
China Time Zone:
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