Shopify针对北爱尔兰设置税费
针对北爱尔兰设置税费
本指南适用于在北爱尔兰境内有营业所在的商家。。。 。 。。。您有责任咨询外地税务机构或税务专业职员，，，，，确保向客户收取准确的税率，，，，，并确保准确申报和缴纳税费。。。 。 。。。备注
在英国脱欧后，，，，，北爱尔兰 (NI) 具有了双重身份，，，，，被以为需同时遵照欧盟和英国税收制度。。。 。 。。。
若是您使用基于挂号的税费设置，，，，，则系统会凭证订单的发货地和目的地盘算 VAT。。。 。 。。。英国 VAT 适用于从英国境内发货给北爱尔兰客户的订单，，，，，以及从北爱尔兰境内发货给英国客户的订单。。。 。 。。。欧盟 VAT 适用于从欧盟内发货给北爱尔兰客户的订单，，，，，以及从北爱尔兰境内发货给欧盟客户的订单。。。 。 。。。
本页相关主题
在 Shopify 中设置欧盟和英国税费之前的准备事情
针对英国设置增值税挂号
针对欧盟设置增值税挂号
治理您的增值税挂号
在 Shopify 中设置欧盟和英国税费之前的准备事情
您需要确定是否应收取税费。。。 。 。。。若是您不确定，，，，，请咨询外地税务机构或税务专业人士。。。 。 。。。通常，，，，，若是您妄想向欧友邦家/地区销售产品，，，，，则需要在您所属国家/地区的税务机构挂号，，，，，以便收取欧盟 VAT。。。 。 。。。若是您在 12 个月内从英国客户处获得的销售额即是或大于 85,000 英镑，，，，，您通常需要挂号以收取英国 VAT。。。 。 。。。
若是您在某个欧友邦家/地区的销售额凌驾了特定阈值，，，，，或者您在该地有主要营业场合，，，，，那么您可能需要注册一站式效劳 (OSS) 计划，，，，，或联系各个相关机构并举行挂号。。。 。 。。。这一流程取决于您的营业所在地和销售所在以及各个政府的要求。。。 。 。。。您挂号收取 VAT 的所在决议了您向客户收取的用度。。。 。 。。。
关于您所在国家/地区的客户，，，，，按外地增值税率收取用度。。。 。 。。。
关于您所在地之外的欧友邦家/地区的客户，，，，，费率取决于您是否凌驾 10,000 欧元挂号阈值。。。 。 。。。
若是您未凌驾此阈值，，，，，则收取您外地的增值税率。。。 。 。。。若要向欧盟客户收取您的外地税率，，，，，您需要使用小型企业免税。。。 。 。。。
若是您凌驾了阈值，，，，，则需收取您客户所在国家/地区的增值税率。。。 。 。。。若要收取目的地国家/地区的增值税率，，，，，您需要向 OSS 或向该国家/地区挂号增值税号。。。 。 。。。
若是您在某个国家/地区有主要的营业，，，，，则应咨询该国/地区税务机构以确认您是否需要挂号以收取税费。。。 。 。。。您有责任确定自己的营业是否凌驾了远距离销售额的阈值。。。 。 。。。
使用 OSS 收取 VAT
向欧盟成员国销售商品的税法已于 2021 年 7 月 1 日爆发改变。。。 。 。。。备注
一站式效劳 (OSS) 计划（也称为欧盟 OSS）适用于在 EU 和 NI 有营业所在、向其他欧盟成员国的客户销售产品并因此需要凭证目的地国家/地区收取和汇付 VAT 的商家。。。 。 。。。
若是您从所有其他欧盟成员国获得的年销售额低于 10,000 欧元，，，，，您可以执行以下操作之一：
使用小型企业免税收取您外地的增值税率。。。 。 。。。
若是您想凭证客户所在地收取 VAT，，，，，请注册 OSS。。。 。 。。。
若是您的市肆使用基于挂号的税费，，，，，则您只能使用 OSS。。。 。 。。。若是您尚未更新设置以使用基于挂号的税费，，，，，请使用基于所在的税率来手动更新税率。。。 。 。。。
针对英国设置增值税挂号
在向税务机构挂号并拥有英国增值税号后，，，，，即可最先设置英国税费。。。 。 。。。此使命只需执行一次。。。 。 。。。
办法：
在 Shopify 后台中，，，，，转到设置 > 税费和关税。。。 。 。。。
在国家/地区部分，，，，，点击英国。。。 。 。。。
在 VAT 征收中，，，，，点击征收 VAT。。。 。 。。。
在增值税号中，，，，，输入您的增值税号。。。 。 。。。若是您已申请但还未收到增值税号，，，，，请将此字段留空。。。 。 。。。您可以在收到增值税号后更新此字段。。。 。 。。。
点击征收 VAT。。。 。 。。。
设置税费区域后，，，，，您可以为默认税率不适用的产品建设税费笼罩。。。 。 。。。
针对英国设置的手动税费会影响切合以下示例的订单：
由位于英国的客户下单且从英国（包括北爱尔兰）发货的订单
针对北爱尔兰选择了小型企业免税时向北爱尔兰商家下的订单或从北爱尔兰下的订单，，，，，这会导致收取商家的外地增值税率
使用特定国家/地区挂号或一站式效劳挂号时北爱尔兰客户向位于欧盟成员国的商家所下的订单，，，，，这会导致收取客户外地的增值税率
无法专门针对北爱尔兰设置手动税费。。。 。 。。。英国手动税费会影响所有英国订单。。。 。 。。。备注
针对欧盟设置增值税挂号
在向税务机构挂号并拥有欧盟增值税号或英国增值税号后，，，，，您即可最先设置欧盟税费。。。 。 。。。此使命只需执行一次。。。 。 。。。
办法：
在 Shopify 后台中，，，，，转到设置 > 税费和关税。。。 。 。。。
在国家/地区部分，，，，，点击欧盟。。。 。 。。。
在针对欧盟销售的 VAT 页面中，，，，，点击收取 VAT。。。 。 。。。
选择您的增值税挂号方法。。。 。 。。。
若是您挂号了 OSS 计划，，，，，并且妄想针对从欧盟成员国客户获得的所有销售额提交一次 VAT 退税，，，，，请选择一站式效劳挂号。。。 。 。。。
若是您市肆的年销售额不凌驾 10,000 欧元，，，，，并且您妄想向外地税务机构提交 VAT 退税申请，，，，，则请选择小型企业免税。。。 。 。。。若是您有多个增值税挂号，，，，，则小型企业免税不适用。。。 。 。。。
若是您妄想直接向您为其发货的欧盟成员国的税务机构提交 VAT 退税申请，，，，，请选择特定于国家/地区的挂号。。。 。 。。。
点击下一步。。。 。 。。。
请执行以下任一操作：
若是您选择了一站式效劳挂号，，，，，请从国家/地区列表中选择北爱尔兰协议，，，，，然后输入您挂号的国家/地区发放的增值税号。。。 。 。。。点击收取 VAT。。。 。 。。。若是您需要添加其他增值税挂号，，，，，请在针对欧盟销售的 VAT 页面上点击添加国家/地区。。。 。 。。。
若是您选择了小型企业免税，，，，，请从国家/地区列表中选择北爱尔兰协议，，，，，然后输入您所属国家/地区发放的增值税号。。。 。 。。。点击收取 VAT。。。 。 。。。
若是您选择了特定国家/地区挂号，，，，，请从国家/地区列表中选择北爱尔兰协议，，，，，然后输入您挂号的国家/地区发放的增值税号。。。 。 。。。点击收取 VAT。。。 。 。。。若是您需要添加其他增值税挂号，，，，，请在针对欧盟销售的 VAT 页面上点击添加国家/地区。。。 。 。。。
设置税费区域后，，，，，您可以为默认税率不适用的产品建设税费笼罩。。。 。 。。。
为欧盟成员国设置的手动税费会影响切合以下示例的订单：
在欧盟成员海内所下订单并且从欧盟成员国（包括北爱尔兰）发货的订单。。。 。 。。。
使用特定国家/地区挂号或一站式效劳挂号时欧盟成员国客户向位于北爱尔兰的商家所下的订单，，，，，这会导致收取客户外地的增值税率。。。 。 。。。
若是您位于欧盟或对欧盟内的销售额收取 VAT，，，，，则不支持在从欧盟外部向欧盟内的客户运输产品时收取 VAT。。。 。 。。。注重
治理您的增值税挂号
若是您的市肆位于北爱尔兰，，，，，并且英国脱欧税法生效后您便向欧盟客户收取了 VAT，，，，，那么您的挂号将变为特定国家/地区挂号。。。 。 。。。您可以将您的挂号更改为一站式效劳挂号或小型企业免税。。。 。 。。。
办法：
在 Shopify 后台中，，，，，转到设置 > 税费和关税。。。 。 。。。
在国家/地区部分，，，，，点击欧盟。。。 。 。。。
在针对欧盟销售的 VAT 部分中，，，，，点击更改挂号。。。 。 。。。
请执行以下任一操作：
若是您注册了 OSS 计划，，，，，并且妄想针对从欧盟成员国客户处获得的所有销售额提交一次 VAT 退税，，，，，请从国家/地区列表中选择北爱尔兰协议，，，，，选择一站式效劳挂号，，，，，然后输入您挂号的国家/地区发放的增值税号。。。 。 。。。点击收取 VAT。。。 。 。。。
若是您市肆的年销售额低于或即是 10,000 欧元，，，，，并且您妄想向外地税务机构提交 VAT 退税，，，，，请选择小型企业免税并从国家/地区列表中选择北爱尔兰协议，，，，，然后输入您所属国家/地区发放的增值税号。。。 。 。。。点击收取 VAT。。。 。 。。。
点击生涯。。。 。 。。。
Shopify商户官网原文详情：
Setting up taxes in Northern Ireland
Under Brexit, Northern Ireland (NI) has adopted a dual status and is considered part of both the EU and the UK tax regimes.
If you use registration-based tax settings, then VAT is calculated based on the order's origin and its destination. UK VAT applies to orders from within the United Kingdom to customers in Northern Ireland, and to orders from within Northern Ireland to customers in the United Kingdom. EU VAT applies to orders from within the European Union to customers in Northern Ireland, and to orders from within Northern Ireland to customers in the European Union.
On this page
Before you begin setting up EU and UK taxes in Shopify
Set up your VAT registration for the UK
Set up your VAT registrations for the EU
Manage your VAT registrations
Before you begin setting up EU and UK taxes in Shopify
You need to determine whether you should charge taxes. If you're not sure, then consult with local tax authorities or a tax professional. Typically, if you intend to sell to countries in the EU, then you need to register with the tax authorities in your own country to charge EU VAT. If your sales to customers in the UK are equal to or greater than 85,000 GBP within a 12-month period, then you typically need to register to charge UK VAT.
If you exceed a certain threshold of sales into a country in the EU, or you have a significant business presence there, then you might need to register for the One-Stop Shop (OSS) scheme, or to contact each of the relevant agencies and register with them. The process varies depending on where your business is based and where you sell, and on individual government requirements. Where you're registered to collect VAT determines the rates that you charge to your customers.
For customers in your home country, your local VAT rate is charged.
For customers in EU countries outside your own, the rate is determined by whether you exceed the registration threshold of 10,000 EUR.
If you do not exceed the threshold, then your local VAT rate is charged. To charge your local tax rate to customers in the EU, you need to use the micro-business exemption.
If you exceed the threshold, then the VAT rate of your customer's country is charged. To charge the destination country's VAT rate, you need to register for a VAT number with OSS or with that country.
If you have a significant presence in a country, then you should contact that country's tax authority to confirm whether you need to register to collect taxes. It's your responsibility to determine if your business exceeds the distance sales threshold.
Charge VAT with the OSS
Note
Tax laws for selling to EU member countries changed on July 1, 2021.
The One-Stop Shop scheme, also called the Union OSS, is for merchants with locations in the EU and NI whose sales to customers in other EU member countries require them to charge and remit VAT based on destination countries.
If your annual sales to all other EU member countries are less than 10,000 EUR, then you can do either of the following:
Use the micro-business exemption to charge your local VAT rate.
Register for the OSS if you want to charge VAT based on the location of your customers.
You can only use OSS if your store uses registration-based taxes. If you haven't updated your settings to use registration-based taxes, then update your tax rates manually by using location-based tax rates.
Set up your VAT registration for the UK
After you've registered with a tax authority and have your UK VAT number, you can set up your UK taxes. You only need to perform this task once.
Steps:
From the Shopify admin, go to Settings > Taxes and duties.
In the Countries/regions section, click United Kingdom.
In the VAT collection section, click Collect VAT.
In VAT number, enter your VAT number. If you have applied for a VAT number but don't yet have one, then leave this field blank. You can update it when you receive your number.
Click Collect VAT.
After you set up your tax regions, then you can create tax overrides for products where the default tax rates don't apply.
Tax overrides set for the UK affect orders in the following examples:
Orders that are placed by a customer in the UK and that are shipped from the UK, including Northern Ireland
Orders that are placed to or from Northern Ireland if the Micro-business exemption is selected for Northern Ireland, which results in the merchant's local VAT rate being charged
Orders that are placed from a customer in Northern Ireland to a merchant in an EU member country if Country-specific registration or One-Stop Shop registration is used, which results in the customer's local VAT rate being charged
Set up your VAT registrations for the EU
After you've registered with a tax authority and have your EU VAT number or your UK VAT number, you can set up your EU taxes. You only need to perform this task once.
Steps:
From the Shopify admin, go to Settings > Taxes and duties.
In the Countries/regions section, click European Union.
On the VAT on sales within the EU page, click Collect VAT.
Select how you're registered for VAT.
If you've registered for the OSS scheme and you plan to submit a single VAT return for all sales to customers in EU member countries, then select One-Stop Shop registration.
If your store makes yearly sales of 10,000 EUR or less and you plan to submit a VAT return to your local tax authority, then select Micro-business exemption. The micro-business exemption is not available if you have more than one VAT registration.
If you plan to submit a VAT return directly to the tax authorities of EU member countries that you ship to, then select Country-specific registration.
Click Next.
Do one of the following:
If you selected One-Stop Shop registration, then select Northern Ireland Protocol from the country list, and then enter your VAT number from the country where you're registered. Click Collect VAT. If you need to add additional VAT registrations, then click Add country on the VAT on sales within the EU page.
If you selected Micro-business exemption, then select Northern Ireland Protocol from the country list, and then enter your VAT number from your home country. Click Collect VAT.
If you selected Country-specific registration, then select Northern Ireland Protocol from the country list, and then enter your VAT number from the country where you're registered. Click Collect VAT. If you need to add additional VAT registrations, then click Add country on the VAT on sales within the EU page.
After you set up your tax regions, then you can create tax overrides for products where the default tax rates don't apply.
Tax overrides set for EU member countries affect orders in the following examples:
Orders that are placed in an EU member country and that are shipped from an EU member country, including Northern Ireland.
Orders that are placed from a customer in an EU member country to a merchant in Northern Ireland if Country-specific registration or One-Stop Shop registration is used, which results in the customer's local VAT rate being charged.
Manage your VAT registrations
If your store is located in Northern Ireland and you charged VAT to EU customers as soon as Brexit tax laws came into force, then your registrations are entered as Country-specific registration. You can change your registrations to One-Stop Shop registration or Micro-business exemption.
Steps:
From your Shopify admin, go to Settings > Taxes and duties.
In the Countries/regions section, click European Union.
In the VAT on sales within the EU section click Change registration.
Do one of the following:
If you've registered for the OSS scheme and you plan to submit a single VAT return for all sales to customers in EU member countries, then select Northern Ireland Protocol from the country list, select One-Stop Shop registration, and then enter your VAT number from the country where you're registered. Click Collect VAT.
If your store makes yearly sales of 10,000 EUR or less and you plan to submit a VAT return to your local tax authority, then select Micro-business exemption, select Northern Ireland Protocol from the country list, and then enter your VAT number from your home country. Click Collect VAT.
Click Save.
文章内容泉源：Shopify商户官方网站