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	 			<span class="lm">德国VAT的7%低税率申报所需条件</span>
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				德国VAT的7%低税率申报所需条件
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				<div class="tt1">来源：德国VAT的7%低税率申报所需条件&nbsp;&nbsp;作者：鼎卖网</div>
				<div class="tt2">发布日期：2019-02-26</div>
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				<p>
	<span style="line-height:2;font-family:" ">很多入驻过亚马逊英国站的卖家，都知道年销售额低于15万英镑的卖家可以享受低税率，但是在德国目前没有免税额度，但是有德国增值税登记门槛，但是这个增值税登记门槛只是针对德国本土居民企业(所以当有人告诉你在德国第一年年营业额低于17500欧元，企业没有义务在经营的第一年登记增值税，一定就要注意这个规定只针对德国本土居民企业)。</span>
</p>
<p>
	<span style="line-height:2;font-family:" "> </span><strong><span style="line-height:2;font-family:" ">德国VAT低申报条件</span></strong> 
</p>
<p>
	<span style="line-height:2;font-family:" ">上面已经提到在德国没有增值的登记门槛，也就是没有所谓的营业额低于多少可以享受多少低税率的说话。那么人们口中所说的7%的低税率到底是怎么回事呢?德国没有像英国一样的flat 
vat(小规模纳税人)这样的针对纳税主体的低税率方案，但有针对品类的7%的税率，仅适用于印刷品(如书籍、报纸)、农产品和食品。绝大部分商品的税率都是19% 
。</span>
</p>
<p>
	<span style="line-height:2;font-family:" ">做为亚马逊德国站中国卖家，到底什么情况下必须缴税，1、商品从中国直邮到客户手中(如果货物超过22磅，在这种情况下，中国卖家是不需要申请德国税号的，德国的买家应该负责申报增值税，所以卖家小批量备货，使用快递发货会比较划算)。</span>
</p>
<p>
	<span style="line-height:2;font-family:" ">2、使用亚马逊FBA服务，不参加泛欧计划，商品从亚马逊德国仓发给德国客户或者使用德国当地仓库服务。3、使用亚马逊FBA服务，参加泛欧计划，商品从各国的亚马逊仓库发给德国客户或者反过来从德国仓库发到各个国家。</span>
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	<br/>
</p>
<p style="text-align:center;">
	<img src="/img/specialImgimage/20190226/20190226164646_2.png" width="500" alt=" 德国VAT低申报材料" height="295" title=" 德国VAT低申报材料" align=""/>
</p>
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		<span style="font-family:Microsoft YaHei;">（推荐阅读：</span><a href="/product-65-1830.html" target="_blank"><span style="color:#333333;font-family:" ">英国VAT低税率申报条件</span><span style="font-family:Microsoft YaHei;"></span></a><span style="font-family:Microsoft YaHei;">）</span>
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		<span style="line-height:2;"><span style="font-family:Microsoft YaHei;">以上就是关于</span><span style="font-family:Microsoft YaHei;">德国VAT低申报的具体介绍，还有一点值得注意是</span><span style="font-family:Microsoft YaHei;"></span><span style="font-family:Microsoft YaHei;">如果您没有按规定申报或缴纳VAT，德国税局将会作出处罚要求，并将罚金附加到您的德国VAT账户中。德国税局也成立了专门针对线上卖家的调查小组，加强对电商平台的税务监控。</span></span>
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