德国增值税代表人与关务代表人机制

非居民公司增值税代表人VAT Representatives机制为何?非居民公司指派海关代表Customs Representatives机制为何?非居民公司指派代理人商业结构Commissionaire Commercial Structures机制内容为何?

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DE-NR-VAT-Rep-010
非居民公司增值税代表人VAT Representatives机制为何?

答:
在德国境外设立的企业没有义务指定代理人或增值税代表代表其提交德国增值税申报表和增值税账户。
根据《增值税法》第22a条，只有在非常有限的情况下才允许个人指定增值税代表，即个人在德国执行免税供应并且不能抵扣进项增值税。
有关财务代表的更多信息，请参见BNA第10.4节。
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德国增值税税务代表的任命

增值税代表仅适用于在德国执行某些免税供应且不需要收回德国进项增值税的非居民应税人员。
只有经德国有关当局授权的人员才能担任财政代表。
根据《增值税法》第22a条，下列人员有资格担任具有无限权限的财政代表：
• 会计师、税务代理人、律师、欧洲知名律师、会计师和註册会计师；以及税务谘询公司、律师事务所和会计师事务所。

下列人员的代表权有限：
• 根据《联邦公证法》，公证人在其职权范围内；专利律师和专利律师事务所，作爲《专利律师条例》规定的权力的一部分；
• 当局和公共机构，以及根据公法在其职权范围内对公司和机构的设施进行现场视察；
• 其他人的保管人和管理人，或爲财产的保管或备份目的，在他们就该财产的税务事项提供协助的情况下；和
• 企业家谁经营的贸易，只要它是直接相关的业务，是他们的活动的一部分，他们的客户等。
根据《德国增值税法》第22b条，财务代表必须履行居住在国外的企业家的义务，就像履行自己的义务一样。

代表可以执行以下任务:
• 提交一份年度增值税申报表，在一个单独的税号下爲外国企业家；
• 提交季度定期增值税申报表；
• 提交共同体内部交易的摘要报表；
.爲企业家承担增值税备案义务。

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机制内容为何?

答:
代理人商业结构是一种安排，在这种安排中，代理人自己的名义，代表委託人向其合同关係是与代理人而不是委託人的客户出售货物。根据《德国增值税法》第3（3）条，涉及代理人的共同体内部交易被视爲代理人收购，然后代理人向客户进行国内销售。
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

卖方登记要求的一个例外情况也适用于代理人商业结构，在这种结构下，代理人仅以自己的名义代表委託人向与代理人有合同关係的客户出售货物。
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.

根据《德国加值税法》第3（3）条，涉及佣金商的共同体内部供应被视为代理人的收购，然后由代理人向客户进行国内销售。
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.

有关代理人商业结构的更多资讯，请参见第 9.2 节。有关社区内部收购的更多资讯，请参见第 4.5 节。
For more information on commissionaire commercial structures, see BNA 9.2. For more information about intra-Community acquisitions, see BNA 4.5 .

规划要点：Planning Point:
使用第三方代理代表其在德国销售货物的外国企业可能希望考虑利用委託商业结构来避免在德国的註册义务。管理这些结构的特定规则见《德国商法典》，外国企业应审查与其当前第三方代理人的协议条款，以确定这种代理人商业结构是否合适。
 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
非居民公司指派海关代表Customs Representatives机制为何?

答:
进口商可能被允许或要求指定海关代表。关详细信息，请参阅BNA第4.7.2节。
Importers may be permitted or required to appoint customs representatives. For more information, see BNA４.7.2.
4.7.2 货物进口Imports of Goods
一般进口Imports, Generally
就德国增值税而言，货物在下列情况下被视爲进口:
• 他们从欧盟以外抵达德国，并在德国自由流通，否则将徵收关税；或
• 它们被置于海关暂停安排之下，货物被移走并进入德国自由流通，否则关税将被徵收。
爲进口增值税的目的，德国包括奥地利领土容格霍茨和米特尔贝格。

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.

进口增值税的责任Liability for Import VAT

当货物从欧盟以外进口到德国时，进口商通常必须向德国联邦海关署缴纳德国增值税。
这里的”进口商”指的是从欧盟以外地区转移货物并在德国自由流通的企业。
如果进口货物是在德国境内销售的，进口货物的企业在德国进行了应税销售，有义务进行增值税登记。
根据《联盟海关法》第18条，进口商可指定一名海关代表管理进口管理。
代表可以是“直接”的，即海关代表以在欧盟设立的负责人的名义行事，而不承担进口商的身份，也可以是代表以自己的名字行事的“间接”的。
这一区别对进口增值税的责任有影响，因爲间接海关代表对进口增值税承担连带责任，而直接海关代表则不承担责任。
如果进口商是未註册或没有义务註册德国增值税的应纳税人，则根据第8和13号欧盟增值税指令，已支付的进口增值税可以通过增值税退税申请进行退税。
关详细信息，请参见BNA第8.5.2节和BNA第8.5.3节。

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.

进口和延期的时间Timing of Import and Deferral

根据《联盟海关法》第201条和《德国增值税法》§21，进口增值税一般应在清关时缴纳。
根据《增值税法》第21（3a）条，进口增值税可以推迟到进口月份后第二个月的第26天。
进口商可以使用货运代理的进口增值税递延账户，也可以选择设立个人账户，可能需要担保。但是，根据增值税法第21（3a）条，如果进口商有资格获得全额进项增值税抵扣，则可以免除保证金。

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.

规划点Planning Point 

由于进口增值税应支付给联邦海关管理局，而不是税务局，在增值税申报表上直接抵消进项增值税是不可能的。
但是，进口增值税到期日的延迟可能使进口商在进口增值费到期之前申请增值税进项税额抵扣。
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.

低值货物制度Low Value Goods Regime

在2021年7月1日或以后，在“进口一站通”项下进口的部分低价值货物（IOSS）计画在该制度下徵税，而不是进口增值税。有关详细信息，请参阅BNA第13.3节。
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.

进一步信息Further Information

有关进口（包括减免）的更多信息，请参见第7.5节。
For more information about imports, including reliefs, see BNA 7.5.

4.7.3.暂时进口或再出口货物Temporary Imports or Re-exported Goods

德国临时进口（TI）机制允许进口商获得德国进口税和进口增值税的全部或部分减免，这些货物仅从欧盟以外临时进口，并将在两年内再出口。有资格获得透明国际救济的货物包括借用的设备、样品和用于贸易展览会和展览会的货物。
没有要求进口商提供保证金，银行担保，或其他必须支付的关税和增值税的担保，如果货物没有按计划再出口。

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
非德国居民-电讯、广播及以电子方式提供服务（“TBE服务”）课税机制为何?

答:
数字中间商有时被视爲电信、广播和电子提供服务（“TBE服务”）的某些跨境供应的供应商（例如，数字内容所有者向聚合者提供内容，聚合者随后通过应用商店提供数字产品，该应用商店向最终客户推销应用程序）。
《增值税实施条例》第9a条规定了在此类交易中须遵守登记要求的供应商的识别规则。实施条例在整个欧盟具有直接效力。
根据第9a条，如果以电子方式提供的服务是由电信网络、接口、门户网站或应用商店提供的，以自己的名义代表另一个供应商行事的中间人一般被视爲供应商本身，除非中间人明确披露（例如，在发票和收据上），就中间人的供应而言，前供应商应被视爲供应商，而且这种处理反映在双方当事人之间的合同安排中。同样的规则也适用于通过互联网、电信网络接口或门户提供的电话服务。然而，在TBE服务交易中的参与者的唯一作用是提供支付处理服务，不能被视爲受该服务规则约束的供应商。
欧盟委员会在其关于TBE服务供应地的解释性说明中澄清了第9a条的适用。有关这些註释的链接，请参阅VAT导航器欧洲联盟章节附录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
非德国居民-企业对消费者远端销售商品课税机制为何?

答:
在 2021 年 7 月 1 日当天或之后，在线市场或平臺等电子介面的促进者（“在线市场运营商”）应对从欧盟境外进口的某些低价值远距离销售商品或非欧盟境内的应纳税人向非应纳税人供应的货物缴纳加值税。
该要求是根据《加值税法》第3a条引入的，该法案转置了经修订的欧盟加值税指令第14a条（2017年12月5日理事会指令（EU）2017/2455下的“加值税电子商务规则”）。电子商务规则最初定于2021年1月1日在欧盟生效，但实施被推迟了六个月。
在线市场运营商如果通过使用在线市场提供便利，则被视为已收到并供应货物：
•来自欧盟以外国家或地区的货物的远端销售，价值不超过150欧元的「在线市场门槛」;或
• 未在欧盟境内设立的应纳税人在欧盟境内向非应税人士供应货物。
有关远端销售的更多资讯，请参见第 3.5 节和第 5.5 节。
应税在线市场经营者调度或运输货物的供应地是经营者供应货物的地点。
受此规则约束的在线市场运营商负责核算、收取和汇出加值税。
它可以註册一站式商店，以简化其在多个司法管辖区的增值税义务。

根据《增值税法》第22f（4）条，它还必须保留使用其平臺的企业销售商品或提供服务的记录。记录必须保存10年，从执行交易的当年年底算起。
便利是指利用电子界面，让顾客与透过电子界面提供货品以供出售的供应商接触，从而透过该电子界面供应货品。
但是，在满足以下所有条件的情况下，纳税人不被视爲便利货物供应：
• 应纳税人没有直接或间接地规定供应货物的任何条款和条件；
• 应课税人士并无直接或间接参与授权客户就已支付的款项收取费用；及
• 应纳税人没有直接或间接参与订购或交付货物。
此外，这些规则不适用于仅提供以下任何一项的应纳税人:
• 处理与货物供应有关的付款；
• 商品的上市或广告；或
• 将客户重新导向或转移到其他电子接口，在那裏提供商品供销售，而不对供应进行任何进一步干预。
根据经修订的《增值税法》第13（1）条，如果电子接口促进者被视爲供应商，则可收费事件是接受付款的时间。根据《增值税法》第25（e）（1）条，向在线市场运营商交付货物被视爲免税交易。有关一站式商店和电子接口运营商的更多信息，请参见第13.3节，有关跨境支付报告义务的信息，参见第10.3.5节。

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.

德国VAT相关服务项目
在德国只要申请VAT 及EORI 证号 就可卖到德国及欧盟，您知道吗?

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其他已提供中文化服务城市：
迈阿密、亚特兰大、俄克拉荷马、密歇根、西雅图、特拉华；
柏林; 斯图加特;布拉格；布加勒斯特；班加罗尔；泗水；
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永辉潜在可服务城市 (2个月筹备期)：
我们为IAPA会员所,总部在伦敦，全球300个会员所，员工约1万人。
我们为LEA会员所,总部在美国芝加哥，全球600个会员所，员工约2万8千人。
Evershine is local Partner of ADP Streamline® in Taiwan.
(版本:2022/03)
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