请及时查收！海外电商平台增值税代扣代缴政策详解！

2020年12月31日以后英国将正式脱欧成为一个单一市场，这将对您目前进出口或电商平台的经营产生一些影响，我们收集整理了相关政策，以帮您了解应对相关情况。

■ 亚马逊等电商平台代扣代缴

代扣代缴是只针对海外电商实行的新政策，即亚马逊等电商平台将代税局收取您的销售VAT。

Amazon Report

Amazon VAT Transactions Report (AVTR):

We will introduce two new columns to AVTR in order to help you identify transactions where Amazon is responsible for reporting VAT:

Tax Reporting Scheme: This column identifies the tax legislation concerning the transaction.

Tax Collection Responsibility: This column identifies the party responsible for collection and remittance of tax (VAT) to the authorities. Where it states “Marketplace” then Amazon will remit the VAT to the authorities. If it states “SELLER” then you remain responsible for any VAT due.

VAT Calculations Report (VCR):

We will introduce two new columns to VCR in order to help you identify transactions where Amazon is responsible for reporting VAT:

Tax Reporting Scheme: This column identifies the tax legislation concerning the transaction.

Tax Collection Responsibility: This column identifies the party responsible for collection and remittance of tax (VAT) to the authorities. Where it states “Marketplace” then Amazon will remit the VAT to the authorities. If it states “SELLER” then you remain responsible for any VAT due.

作为海外电商，您的进口商品将会遇到有以下两种新情况：

1）直发货每笔总价值￡135或以下，无进口税（无需抵扣）平台代扣销售VAT；如果价值￡135以上，正常报关，等同第二种处理情况。

2）英国仓库发货，无论价值，平台代扣销售VAT。（清关时可选用postponed VAT accounting，无需支付进口税，进口税值体现在申报中。无需抵扣）

亚马逊将会更新VAT Calculations Report， 代扣部分将不会出现在申报时应缴税金内。正常VAT申报将只会计算非代缴代扣部分。

非海外本地顾客不会产生代扣代缴情况，但为了保证您不会被重复计算销售VAT，我们将在计算申报时对比您的电商平台的VAT Transaction/Calculations Report 以核对实际需申报金额。

■ 进口税延迟核算 Postponed VAT accounting

进口税延迟核算，即您无需在清关时先支付进口税（import VAT），再抵扣。直接在季度申报时包括这方面数据即可。

From 1 January 2021, if your business is registered for VAT in the UK find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).

任何在英国注册VAT，并有进出口业务的生意主体都可以在2020.12.31后选择使用。您不需要额外申请，此核算方式需要您在清关时按以下流程操作：

◆ 通知货代在报关时选择Postponed VAT accounting。

◆ 每个月初在HMRC税局取得上个月清关情况报告（我司会帮您下载计算）。

◆ 季度申报时需包括3个月清关报告monthly statement postponed VAT数值和进口货值总额。

原货代代收进口税的方式仍可继续使用，即清关时不选择Postponed VAT accounting，顾客支付进口税，收到C79， 在申报时再抵扣C79。

■ FRS低税率计划

平台代扣将统一使用标准税率20%，无法按低税率代收税金，商家可选择随时离开低税率计划。

Sellers who are using the Flat Rate Scheme must decide if they want to remain in the scheme from 1 January 2021.

Any sales a seller makes through an online marketplace, where the online marketplace is liable to account for the VAT, will not be included in the Flat Rate Scheme calculation from 1 January 2021.

Sellers who decide to remain in the scheme will continue to be subject to its conditions, including the restrictions on recovering VAT.

A seller can decide to leave the scheme at any time.