Lub Tebchaws Yelemees tus nqi VAT 19%: Txhua tus neeg xa khoom hauv Suav teb yuav tsum paub dab tsi
Introduction
Lub teb chaws Yelemees yog Tuam Tshoj tus khub lag luam loj tshaj plaws hauv Tebchaws Europe, thiab rau ntau lub tuam txhab tsim khoom hauv Suav teb thiab cov tub lag luam e-commerce hla ciam teb, nws yog txoj hauv kev yooj yim tshaj plaws los nkag mus rau hauv kev lag luam EU. Hamburg tuav ntau lub thawv dua li lwm lub chaw nres nkoj German. Tshav dav hlau Frankfurt yog ib qho ntawm cov chaw thauj khoom loj hauv huab cua hauv Tebchaws Europe. Lub Tsheb Ciav Hlau Tuam Tshoj-Tebchaws Europe xaus rau ntawm DuisPort hauv Duisburg, uas yog tob hauv lub plawv nroog kev lag luam hauv lub teb chaws Yelemees. Txawm tias muaj txhua qhov kev sib txuas lus thauj mus los ntawm ob lub teb chaws, feem pua ntawm cov neeg xa khoom Suav tuaj txog ntawm ciam teb German yam tsis paub tias lawv yuav tsum them se dab tsi.
Tus nqi VAT ntshuam khoom hauv lub teb chaws Yelemees, uas hu ua Einfuhrumsatzsteuer lossis EUSt hauv lus German, yog 19% rau feem ntau cov khoom muag. Tab sis tus lej ntawd ib leeg tsis qhia tag nrho zaj dab neeg. Hauv lub teb chaws Yelemees, VAT ntshuam khoom tsis yog tsuas yog 19% ntawm tus nqi ntawm koj daim ntawv them nqi xwb. Nws yog raws li tus nqi kev lis kev cai ntawm cov khoom ntxiv rau txhua yam se kev lis kev cai uas yuav siv tau. Qhov no txhais tau tias lub nra hnyav se tiag tiag ntxiv rau hauv txoj hauv kev uas tuaj yeem ua rau cov neeg xa khoom thawj zaug xav tsis thoob. Tag nrho tus nqi ntawm kev tau txais pob khoom los ntawm Tuam Tshoj tuaj yeem yog 30% txog 80% ntau dua li daim ntawv them nqi thawj zaug thaum koj muab cov nqi kev lis kev cai, kev thauj khoom, kev pov hwm, thiab cov nqi kawg.
Phau ntawv qhia no qhia koj tias VAT xa khoom ntawm lub teb chaws Yelemees ua haujlwm li cas tiag tiag, yuav ua li cas xam nws kom raug, cov lag luam Suav uas xav muag khoom hauv lub teb chaws Yelemees yuav tsum ua dab tsi los sau npe thiab ua raws li cov cai, thiab cov kev hloov pauv loj rau EU cov cai uas yuav pib thaum nruab nrab xyoo 2026 txhais li cas rau cov qauv lag luam e-lag luam hla ciam teb uas tau vam khom € 150 kev zam se rau lub sijhawm ntev. Qhov no yog yam koj yuav tsum paub yog tias koj tab tom tsiv khoom los ntawm Tuam Tshoj mus rau lub teb chaws Yelemees los ntawm hiav txwv, huab cua, lossis tsheb ciav hlau.
VAT Ntshuam Khoom German Yog Dab Tsi thiab Nws Txawv Li Cas Los Ntawm VAT Ib Txwm Muaj?
Lub koom haum saib xyuas kev lis kev cai German (Zoll) them VAT rau cov khoom xa tuaj rau hauv lub teb chaws Yelemees los ntawm cov teb chaws uas tsis yog ib feem ntawm European Union. VAT uas cov lag luam German them rau kev muag khoom hauv lub teb chaws txawv ntawm VAT xa tuaj. Lub chaw ua haujlwm them se (Finanzamt) sau VAT rau kev muag khoom hauv lub teb chaws, thaum cov neeg lis kev cai sau VAT rau kev xa khoom tuaj. Lawv ob leeg siv tib tus nqi, tab sis lawv raug rau cov kev cai sib txawv.
Txoj Cai VAT German (Umsatzsteuergesetz, UStG), Ntu 1, Nqe 1, Naj Npawb 4, hais tias kev coj cov khoom tuaj rau hauv lub tebchaws yog kev lag luam them se. Thaum cov khoom nkag mus rau hauv lub tebchaws Yelemees, VAT xa khoom tuaj yuav tsum tau them, tsis hais seb puas muaj kev muag khoom lossis leej twg yog tus neeg yuav khoom kawg. Qhov no txawv ntawm VAT hauv tebchaws, uas yog thaum muaj kev muag khoom. Qhov no yog qhov sib txawv tseem ceeb rau cov tuam txhab Suav uas xa cov khoom mus rau lub tsev rau khoom German ua ntej thiab tom qab ntawd muag lawv: lub moos them se pib ntawm ciam teb, tsis yog thaum cov khoom raug muag.
Tus nqi txheem yog 19%. Cov se no siv rau feem ntau cov khoom lag luam, xws li cov khoom siv hluav taws xob, tshuab, khaub ncaws, rooj tog, yas, thiab cov khoom siv rau cov neeg siv khoom. Tus nqi qis dua ntawm 7% tsuas yog siv rau ib pawg khoom me me xwb, xws li phau ntawv, ntawv xov xwm, thiab qee yam khoom noj.
| Qeb | Tus nqi VAT | Yam khoom |
| Txheem Npaum Li Cas | 19% | Khoom siv hluav taws xob, tshuab, khaub ncaws, rooj tog, feem ntau cov khoom siv |
| Tus nqi txo qis | 7% | Cov phau ntawv, cov ntawv xov xwm, qee yam khoom noj, cov khoom siv kho mob |
| Xoom / Zam | 0% | Qee cov kev lag luam xa tawm, cov khoom siv hauv EU |
Cov lag luam uas tau sau npe rau VAT thiab coj cov khoom tuaj rau lub hom phiaj ua lag luam feem ntau tuaj yeem tau txais rov qab VAT xa khoom los ntawm cov txheej txheem xa rov qab VAT ntawm lub teb chaws Yelemees. Qhov no txhais tau tias lub nra hnyav ntawm kev lag luam yog xoom rau cov lag luam uas ua raws li cov cai. Txawm li cas los xij, qhov cuam tshuam ntawm cov nyiaj ntsuab yog qhov tseeb vim tias VAT yuav tsum tau them rau cov neeg lis kev cai thaum cov khoom raug coj mus rau hauv lub tebchaws, thiab cov lag luam tsuas yog tau txais nws rov qab los ntawm kev xa se tsis tu ncua. Qhov sib txawv ntawm lub sijhawm no tuaj yeem loj rau cov lag luam me thiab cov neeg muag khoom ib leeg uas tsis khwv tau nyiaj ntau.
Yuav Ua Li Cas Xam Koj Tus Nqi Av Tiag: Qhov CIF Compounding Effect
Ib qho ntawm cov yuam kev feem ntau thiab kim heev uas cov neeg xa khoom Suav ua yog kev tau txais lawv cov VAT los ntawm kev xa khoom tsis raug. Muaj ntau tus neeg xav tias 19% tsuas yog siv rau tus nqi ntawm cov khoom raws li qhia ntawm daim ntawv them nqi lag luam. Qhov tseeb, cov neeg lis kev cai German siv cov hauv paus sib xyaw los xam VAT los ntawm kev xa khoom, uas suav nrog ntau dua li tus nqi ntawm daim ntawv them nqi xwb.
Tus nqi CIF kev lis kev cai, uas sawv cev rau Tus Nqi, Kev Pov Hwm, thiab Kev Thauj Khoom, yog thawj qhov uas yuav tsum saib. Ua ntej xam cov se, cov neeg lis kev cai German ntxiv tus nqi xa khoom txawv teb chaws thiab tus nqi pov hwm rau tus nqi ntawm cov khoom. Tus nqi CIF no ces siv los xam tus nqi se. VAT xa khoom tuaj raug them rau tus nqi CIF ntxiv rau tus nqi se, tsis yog daim ntawv them nqi xwb. Qhov tshwm sim yog qhov cuam tshuam sib xyaw ua ke uas ib txwm ua rau cov neeg xa khoom tsis xav txog uas tsuas yog ua lej sai xwb.
Piv txwv ua haujlwm: Kev xa khoom hluav taws xob € 10,000
Lub rooj hauv qab no qhia txog txoj hauv kev tiag tiag los xam seb nws yuav raug nqi ntau npaum li cas rau kev thauj cov khoom siv hluav taws xob, uas yog ib qho ntawm cov khoom xa tawm feem ntau los ntawm Tuam Tshoj mus rau Lub Tebchaws Yelemees.
| Cov khoom siv kos duab | Tus nqi (€) | Sau ntawv |
| Tus nqi ntawm daim ntawv them nqi ntawm tus neeg muab khoom (FOB) | 10,000 | Tus nqi khoom tau tshaj tawm |
| Kev Thauj Khoom Thoob Ntiaj Teb (CIF Cheebtsam) | 800 | Hiav txwv los yog rail freight mus rau lub teb chaws Yelemees |
| Insurance | 50 | Tus qauv 0.5% ntawm tus nqi khoom |
| Tus nqi CIF ntawm kev lis kev cai | 10,850 | Lub hauv paus rau kev them se |
| Cov se ntawm kev lis kev cai (piv txwv li, 3.7% rau cov khoom siv hluav taws xob) | 401 | Siv rau tus nqi CIF |
| Tus Nqi Se + Cov Se (VAT Base) | 11,251 | VAT xa tuaj yog xam rau ntawm dab tsi |
| Ntshuam VAT ntawm 19% | 2,138 | 19% ntawm VAT |
| Tag Nrho Tus Nqi Tau Nkoj (tsis suav nrog mais kawg) | 13,389 | 34% siab dua tus nqi ntawm daim ntawv qhia nqi |
Hauv qhov no, tus neeg xa khoom uas tau tseg 19% ntawm € 10,000 rau VAT yuav tsum tau them € 2,138 hauv VAT thiab € 401 hauv kev lis kev cai, rau tag nrho € 2,539 hauv se thiab cov se, uas yog ze li ntawm 25.4% ntau dua li tus nqi ntawm daim ntawv them nqi. Tag nrho cov nqi tsaws, suav nrog cov khoom thauj, cov nqi brokerage, kev thauj mus los hauv av, thiab tsev khaws nyiaj, yog €13,389, uas yog 34% ntau dua li qhov tau them rau tus neeg muag khoom. Yog tias ib lub lag luam teeb tsa tus nqi muag khoom yam tsis tau suav nrog qhov kev xam no, cov nyiaj tau los yuav tsis zoo heev.
Kev Them Se: Koj cov khoom puas raug them se npaum li cas?
Tus nqi VAT ntshuam yog 19% rau yuav luag txhua yam khoom muag, txawm hais tias cov nqi se kev lis kev cai sib txawv heev rau ntau hom khoom thiab lawv cov lej Harmonized System (HS). Lub teb chaws Yelemees siv EU's Common External Tariff, thiab koj tuaj yeem pom cov nqi hauv EU TARIC database ntawm ec.europa.eu/taxation_customs/dds2/taric. Tus lej TARIC 10-lej tsis yog tsuas yog teeb tsa tus nqi se xwb, tab sis nws kuj txiav txim siab seb puas muaj kev ntsuas tiv thaiv kev pov tseg, quotas, lossis lwm yam cuab yeej tiv thaiv kev lag luam.
Ib qho ntawm cov kev xaiv tseem ceeb tshaj plaws uas koj ua thaum koj xa cov khoom tuaj yog yuav ua li cas cais lawv siv HS code. Yog tias koj faib qee yam tsis raug, txawm tias yog qhov xwm txheej, koj yuav tsis them se txaus. Zoll yuav kho qhov no los ntawm kev them koj cov nqi nplua thiab paj laum. Nws kuj tseem tuaj yeem ua rau koj them ntau dhau, uas koj tuaj yeem tau txais rov qab, tab sis koj yuav tsum ua raws li cov txheej txheem kom raug. Lub teb chaws Yelemees Zoll tau hloov pauv rau EU Combined Nomenclature thaum Lub Ib Hlis 2025. Lawv tau tsim cov npe tshiab rau cov roj teeb lithium-ion (HS 8507), cov khoom lag luam eco, thiab qee yam khoom digital hauv Tshooj 85. Qhov no tseem ceeb heev rau cov khoom siv hluav taws xob Suav thiab cov roj teeb EV xa tawm.
| khoom Qeb | Tshooj HS | Tus nqi se ntawm EU ib txwm muaj |
| Consumer Electronics | 85 | 0% –3.7% |
| Khaub ncaws & Khaub ncaws | 61-62 | 12% |
| khau | 64 | 3.5% –17% |
| Rooj tog | 94 | 0% –5.6% |
| Tshuab & Khoom siv | 84 | 0% –4.2% |
| Cov Khoom Siv Yas & Roj Hmab | 39-40 | 4% –6.5% |
| Cov khoom ua si & ua si | 95 | 2.7% –4.7% |
| Tsheb kauj vab thiab E-tsheb kauj vab | 8712 / 8714 | 6% –48.5% (suav nrog kev tiv thaiv kev pov tseg) |
Pawg rau tsheb kauj vab thiab e-tsheb kauj vab yog qhov tsim nyog hais txog. EU tau khaws cov se tiv thaiv kev pov tseg rau cov tsheb kauj vab Suav txij li xyoo 1993. Cov nqi yog txij li 6% txog 48.5%, nyob ntawm tus neeg tsim khoom. Cov nqi no raug ntxiv rau cov se kev lis kev cai ib txwm muaj, thiab lawv tuaj yeem hloov pauv tag nrho cov kev lag luam ntawm kev coj cov tsheb kauj vab ob lub log ua los ntawm Suav teb. Ua ntej xav tias muaj cov se tus qauv siv tau, txhua tus neeg muag khoom hauv pawg no yuav tsum xyuas tus nqi sau npe ntawm lawv tus neeg tsim khoom tshwj xeeb.
Kev Sau Npe thiab Kev Ua Raws Cai: Yam Koj Tsis Txhob Dhia
Cov tuam txhab Suav uas xav muag khoom hauv lub teb chaws Yelemes yuav tsum ua raws li cov cai uas suav nrog kev sau npe qee yam ua ntej cov khoom thauj thawj zaug hla ciam teb. Yog tias muaj qhov tsis txaus ntawm cov no, cov neeg lis kev cai yuav tuav cov khoom thauj, yuav raug nplua, lossis koj yuav poob txoj cai ua lag luam hauv lub teb chaws Yelemes.
| yuav tsum tau | Leej Twg Xav Tau | Qhov Twg Thov |
| EORI Number | Txhua lub lag luam xa khoom mus rau hauv EU | Lub Rooj Sab Laj Txog Kev Lis Kev Cai ntawm Lub Tebchaws Yelemees (Zoll.de) |
| German VAT Registration (USt-IdNr.) | Cov neeg muag khoom uas tsis yog EU khaws cia / muag khoom hauv lub teb chaws Yelemees | Bundeszentralamt rau Steuern (BZSt) |
| Tus Neeg Sawv Cev Nyiaj Txiag | Cov lag luam tsis yog EU uas tsis muaj lub koom haum EU (qee qhov xwm txheej) | Los ntawm lub tuam txhab pab tswv yim se sau npe hauv lub teb chaws Yelemees |
| Kev Sau Npe IOSS | Cov neeg muag khoom siv Import One-Stop Shop rau kev lag luam hauv online | Los ntawm ELSTER.de lossis EU Member State portal |
| WEEE Registration | Cov neeg muag khoom siv hluav taws xob / hluav taws xob | Lub Koom Haum EAR (Stiftung EAR), Lub Tebchaws Yelemees |
Txhua yam ntxiv yog tsim los ntawm tus lej EORI. Yog tias koj tsis muaj nws, cov neeg lis kev cai German yuav tsis ua koj daim ntawv tshaj tawm txog kev xa khoom tuaj, thiab koj cov khoom xa tuaj yuav tsis raug tso tawm. Cov lag luam uas tsis nyob hauv EU tuaj yeem tau txais tus lej EORI German siv lub portal Zoll.de. Cov txheej txheem tsis nyuaj, tab sis nws siv sijhawm. Cov ntawv thov feem ntau siv sijhawm ib mus rau ob lub lis piam los ua tiav, thiab qee tus neeg sib tw yuav tsum tos ntev dua vim tias lawv xav tau xa ntau cov ntaub ntawv. Nws yog ib qho tseem ceeb kom pib cov txheej txheem no ua ntej koj thawj zaug xa khoom.
Cov lag luam uas xav khaws cov khoom hauv lub teb chaws Yelemees lossis muag ncaj qha rau cov neeg siv khoom German yuav tsum sau npe rau VAT tom ntej. Piv txwv li, yog tias koj xav muag khoom ntawm Amazon.de, koj feem ntau xav tau tus lej VAT German. Qhov no yog vim Amazon txoj cai lag luam hais tias cov neeg muag khoom uas khaws lawv cov khoom hauv EU cov chaw ua tiav yuav tsum tau sau npe VAT hauv lub tebchaws uas lub tsev rau khoom nyob. Lub Bundeszentralamt für Steuern (BZSt), uas yog Lub Chaw Haujlwm Se Hauv Tebchaws Yelemees, tau txais daim ntawv thov. Lub sijhawm nws siv los ua tiav txawv, tab sis nws feem ntau siv sijhawm ntawm plaub thiab kaum ob lub lis piam.
Lub teb chaws Yelemees pib siv EU Txoj Kev Npaj Lag Luam Me thaum Lub Ib Hlis 2025. Qhov kev pab cuam no, uas yog ib feem ntawm Tshooj 19a ntawm German VAT Act, ua rau nws yooj yim dua rau cov lag luam me uas ua tau raws li qee qhov yuav tsum tau them VAT. Tab sis cov kev txwv ntawm cov nyiaj tau los (yam tsawg kawg nkaus txhua xyoo ntawm € 10,000 thoob plaws EU) txhais tau tias feem ntau cov neeg xa khoom lag luam uas ua lag luam ntawm qhov loj yuav tseem yuav tsum sau npe rau VAT. Lub One Stop Shop (OSS) kev pib, uas yog ib feem ntawm 2021 EU E-Commerce VAT Pob, ua rau nws yooj yim dua rau cov lag luam tshaj tawm VAT ntawm B2C kev muag khoom deb thoob plaws EU cov tswv cuab. Txawm li cas los xij, nws tsis tshem tawm qhov tsim nyog rau German import VAT ua raws li.
Qhov Kawg ntawm € 150 Kev Zam: Lub Ntsiab Lus ntawm 2026 EU Kev Hloov Pauv Kev Lis Kev Cai
Tau ntau xyoo, cov neeg muag khoom online hauv Suav teb tau ua lawv txoj kev lag luam hauv Tebchaws Europe raws li txoj cai tseem ceeb: cov pob khoom uas muaj nqis tsawg dua € 150 tsis raug them se thaum lawv nkag mus rau EU. Tseem muaj VAT thiab kev tshaj tawm txog kev lis kev cai, tab sis tsis muaj kev them se rau cov khoom xa tuaj uas muaj nqis tsawg, uas ua rau cov qauv pob khoom ncaj qha mus rau cov neeg siv khoom muaj peev xwm ua tau. Lub sijhawm ntawd tab tom xaus.
Thaum Lub Kaum Ib Hlis 13, 2025, cov thawj coj nyiaj txiag ntawm EU tau pom zoo tias yuav tshem tawm qhov kev zam se € 150. Qhov no ua rau kev hloov pauv sai dua uas yuav tsum tshwm sim hauv xyoo 2028. Cov ntaub ntawv qhia tau tias muaj kev xav tau ceev ceev: hauv xyoo 2024 ib leeg, yuav luag 4.6 billion pob khoom tau nkag mus rau EU qis dua qhov txwv, thiab 91% ntawm lawv tuaj ntawm Tuam Tshoj. EU Trade Commissioner Maroš Šefčovič tau hais qhov teeb meem no yooj yim, hais tias nws yog hais txog Tebchaws Europe lub peev xwm los tiv thaiv nws cov txiaj ntsig kev lag luam. Nws tau xav tias txog li 65% ntawm cov pob khoom me me ntawd muaj nqis tsawg dua li lawv muaj nqis, uas yog qhov teeb meem uas lub kaw lus tshiab yuav tsum kho.
| Hnub | Txoj Cai | Kev cuam tshuam rau Tuam Tshoj Shippings |
| Ua ntej Lub Xya Hli 1, 2026 | Cov khoom lag luam uas muaj nqi qis dua €150 zam tsis tas them se; VAT tseem siv tau | Cov pob khoom me me tuaj yeem nkag mus yam tsis tas them se yog tias qis dua € 150 txwv. |
| Lub Xya hli ntuj 1, 2026 | €3 tus nqi se rau ib yam khoom uas muaj tus nqi xa mus rau cov pob khoom uas qis dua €150 | Txhua pob khoom uas muaj nqis tsawg tam sim no yuav raug them se tsawg kawg yog € 3 |
| Kaum Ib Hlis 2026 (npaj tseg) | Tus nqi them rau kev tuav pov hwm hauv EU (~ € 2 rau ib pob khoom) ntxiv rau cov se kev lis kev cai | Tus nqi ntxiv rau ib pob khoom xa tuaj ntxiv rau saum cov nqi ua haujlwm |
| 2028 (kev npaj) | Kev tshem tawm tag nrho ntawm € 150 qhov txwv; cov nqi them tus qauv siv rau txhua pob khoom | Txhua yam khoom raug them se raws li HS-code ib txwm tsis hais tus nqi |
Cov neeg xa khoom Suav teb yuav tau daws ntau yam teeb meem hauv ntiaj teb tiag. Txij li thaum Lub Xya Hli 1, 2026, txhua pob khoom uas muaj nqis tsawg dua € 150 uas tuaj rau hauv lub teb chaws Yelemees lossis lwm lub teb chaws EU yuav tsum tau them tus nqi se € 3 rau txhua yam khoom. Tus nqi no raug them rau ib yam khoom hauv kev xa khoom, tsis yog ib lub thawv. Qhov no txhais tau tias kev xa khoom nrog peb yam khoom uas poob rau hauv cov pawg se sib txawv yuav raug them peb tus nqi € 3 sib cais. Cov lus qhia no yog txhais tau tias yuav tiv thaiv tib neeg los ntawm kev muab ntau yam rau hauv ib pob khoom kom tsis txhob muaj ntau dhau.
Thaum Lub Kaum Ib Hlis 2026, EU npaj yuav tsim lwm cov se kev tuav pov hwm ntawm kwv yees li € 2 ib pob khoom. Qhov no yuav ua rau kev xa khoom hla ciam teb uas muaj nqis tsawg dua. Los ntawm xyoo 2028, txoj cai tas mus li yuav siv cov nqi se raws li HS-code rau txhua pob khoom, tsis hais lawv tus nqi li cas. Qhov no yuav yog qhov kawg ntawm lub moj khaum de minimis. Rau cov neeg muag khoom Suav uas cov qauv margin vam khom kev zam se, lub sijhawm hloov pauv tab tom khiav tawm sai sai.
VAT ntawm Kev Muag Khoom E-Kev Lag Luam: IOSS, OSS, thiab Ntshuam Ncej
Lub EU's Import One-Stop Shop (IOSS) program tau muaj txij li lub Xya Hli 2021. Nws cia cov neeg muag khoom los ntawm sab nraud EU sau npe rau VAT hauv ib lub tebchaws EU thiab sau VAT los ntawm cov neeg siv khoom EU ntawm qhov chaw muag khoom rau cov khoom muaj nqis tsawg dua € 150. Thaum cov khoom raug tshaj tawm tias VAT-them ntawm kev lis kev cai hauv IOSS, cov txheej txheem mus sai dua thiab cov neeg tau txais txiaj ntsig muaj cov ntaub ntawv tsawg dua los daws. Cov neeg muag khoom sau npe los ntawm lub xaib them se ntawm lub tebchaws EU, feem ntau yog Ireland, Netherlands, lossis Lub Tebchaws Yelemees nws tus kheej, thiab xa ib daim ntawv VAT rau tag nrho lawv cov khoom muag hauv EU txhua hli.
Rau cov neeg muag khoom Suav uas xa ntau yam khoom mus rau lub teb chaws Yelemes, kev sau npe rau IOSS muaj txiaj ntsig los ntawm qhov kev xav ntawm kev xa khoom thiab kev nyiaj txiag, txawm tias ua ntej kev hloov pauv hauv Lub Xya Hli 2026. Tom qab Lub Xya Hli 2026, kev sau npe IOSS yuav tseem ceeb dua. Tus nqi € 3 tiaj tus nqi lis kev cai nyob rau hauv lub kaw lus hloov pauv tsuas yog siv rau cov khoom xa los ntawm cov neeg muag khoom uas tau sau npe nrog IOSS. Qhov no txhais tau tias 93% ntawm cov lag luam e-lag luam mus rau EU yuav poob rau hauv lub moj khaum no. Cov kev lis kev cai German yuav nruj dua nrog cov neeg muag khoom uas tsis tau sau npe hauv IOSS thiab yuav siv sijhawm ntev dua los tshem tawm lawv cov khoom.
IOSS tsis siv rau B2B cov khoom xa tuaj lossis cov khoom muaj nqis ntau dua li qhov nyiaj tau los. Hloov chaw, cov cai VAT xa khoom ntawm German ib txwm yuav siv. Thaum qhov no tshwm sim, Zoll tau txais VAT xa khoom thaum cov khoom tuaj txog, thiab tom qab ntawd lub tuam txhab tau txais nws rov qab los ntawm kev ua tiav cov ntawv xa rov qab VAT German tus qauv. Yog tias koj muaj tus neeg sawv cev nyiaj txiag lossis lub lag luam sau npe hauv lub teb chaws Yelemees, cov txheej txheem no yooj yim dua, tshwj xeeb tshaj yog rau cov lag luam uas tsis muaj nyob hauv EU.
Cov Tswv Yim Zoo Rau Cov Neeg Xa Khoom Hauv Suav Teb Los Tswj Xyuas Kev Them Se
Kauj ruam thawj zaug yog nkag siab txog seb German VAT ntshuam khoom ua haujlwm li cas. Yuav kom tswj tau nws zoo, koj yuav tsum txiav txim siab ntse txog cov qauv xa khoom, cov ntaub ntawv, thiab cov qauv kev ua raws cai.
Kev Ntsuas Tus Nqi thiab Cov Ntaub Ntawv Tseeb
Nws yog ob qho tib si lub luag haujlwm raug cai thiab kev tswj hwm kev pheej hmoo kom tshaj tawm cov nqi kev lis kev cai raug. Kev lis kev cai German muaj nyiaj ntau thiab zoo heev ntawm kev nrhiav kev tsis txaus ntseeg, uas yog ib qho ntawm cov hom kev dag ntxias kev lis kev cai feem ntau hauv kev lag luam Tuam Tshoj-Tebchaws Europe. Yog tias koj tsis txaus ntseeg qee yam, koj tuaj yeem raug nplua, raug coj koj cov khoom, lossis txawm tias mus rau hauv tsev loj cuj. Kev ntsuas tus nqi raug kuj txhais tau tias koj cov VAT xa khoom thiab kev suav se tuaj yeem kwv yees tau, uas cia koj teeb tsa tus nqi raug rau koj cov khoom thiab tiv thaiv koj cov txiaj ntsig.
Kev Txhim Kho Kev Faib Tawm HS Code
Thaum muaj ntau tus lej HS uas koj xav tau, kev ua haujlwm nrog tus neeg ua haujlwm kev lis kev cai uas paub ntau txog kev faib cov se hauv German thiab EU tuaj yeem pab koj nrhiav txoj hauv kev raug cai los faib cov khoom ntawm cov nqi se qis dua. Qhov no tsis yog hais txog kev faib tsis raug; nws yog hais txog kev paub qhov twg kab nyob nruab nrab ntawm kev tsim cov se raug cai thiab tsis raug cai. Yog tias koj yuav tsum them cov nqi tiv thaiv kev pov tseg rau qee hom khoom, kev paub yog tias koj tus neeg tsim khoom tshwj xeeb raug faib raws li tus nqi qis dua (hloov chaw tus nqi seem) tuaj yeem ua qhov sib txawv loj hauv tag nrho cov nqi ntawm cov khoom.
DDP piv rau DAP Incoterms
Thaum koj xaiv ntawm Delivered Duty Paid (DDP) thiab Delivered at Place (DAP) incoterms, nws cuam tshuam ntau dua li koj them ntau npaum li cas; nws kuj cuam tshuam rau kev paub ntawm cov neeg siv khoom hauv lub teb chaws Yelemees. Tus neeg tau txais German yuav tsum them se kev lis kev cai thiab import VAT thaum lawv tau txais pob khoom raws li DAP. Qhov no yuav ua rau cov neeg siv khoom tsis meej pem thiab ntxhov siab. Nrog DDP, tus neeg muag khoom Suav lossis lawv tus khub logistics saib xyuas kev lis kev cai thiab them tag nrho cov se ua ntej xa khoom, ua rau cov txheej txheem du. Ntau thiab ntau tus neeg siv khoom xav tau DDP rau B2C e-commerce hauv lub teb chaws Yelemees, thiab kev lag luam nyiam nws. Tus tub luam yuav tsum yog VAT-sau npe hauv lub teb chaws Yelemees lossis nrog tus neeg sawv cev kev lis kev cai uas muaj kev tso cai raug.
Yuav ua li cas Topway Shipping txhawb koj txoj haujlwm xa khoom tuaj rau lub teb chaws Yelemees
Feem ntau cov chaw tsim khoom thiab cov lag luam e-commerce tshiab yuav tsum tsis txhob sim ua txhua yam kev siv zog uas siv los xam VAT ntawm cov khoom xa tuaj ntawm German, se kev lis kev cai, kev sau npe EORI, thiab kev hloov pauv ntawm EU e-commerce. Cov cai thiab kev cai lij choj tab tom hloov pauv sai dua li lawv tau ua hauv kaum xyoo dhau los, thiab qhov yuam kev tuaj yeem muaj kev cuam tshuam loj rau nyiaj txiag.
Topway Shipping, uas muaj nws lub chaw ua haujlwm loj hauv Shenzhen, tau yog ib tus kws tshaj lij kev pabcuam kev thauj mus los hla ciam teb thiab kev daws teeb meem e-lag luam txij li xyoo 2010. Topway tau tsim ntau yam kev paub txog kev ua haujlwm thoob plaws tag nrho cov saw hlau xa khoom tuaj, los ntawm kev khaws cov khoom ntawm lub Hoobkas mus rau kev tshem tawm kev lis kev cai thiab xa lawv mus rau cov chaw khaws khoom hauv Tebchaws Europe thiab cov chaw nyob ntawm cov neeg siv khoom. Pab pawg tsim lub tuam txhab muaj ntau tshaj 15 xyoo ntawm kev paub ncaj qha hauv kev thauj mus los thoob ntiaj teb thiab kev tshem tawm kev lis kev cai.
Cov kev pabcuam ntawm Topway npog tag nrho txoj kev mus rau hauv lub tebchaws Yelemes. Lawv khaws cov khoom los ntawm cov chaw tsim khoom hauv Suav teb thiab cov chaw sib sau ua ke, sib koom tes thauj khoom thoob ntiaj teb los ntawm hiav txwv, huab cua, lossis tsheb ciav hlau, ua cov ntaub ntawv kev lis kev cai thiab kev xa khoom, khaws cov khoom hauv cov chaw faib khoom hauv Tebchaws Europe, thiab xa mus rau cov neeg siv khoom hauv Tebchaws Yelemees thiab lwm qhov ntawm EU. Topway muab ob qho tib si puv thawv (FCL) thiab tsawg dua thawv (LCL) kev pabcuam los ntawm cov chaw nres nkoj loj hauv Suav teb mus rau Hamburg, Bremen, thiab lwm lub rooj vag European rau cov neeg siv khoom uas xav tau ntim thiab lub sijhawm ua tiav los ntawm kev thauj khoom hauv dej hiav txwv. Cov kev pabcuam LCL pib ntawm $ 73 ib lub 'meter' cubic, yog li txawm tias cov lag luam me me uas tseem tsis tau tsiv cov thawv puv tuaj yeem siv lawv.
Cov neeg muag khoom e-lag luam hla ciam teb uas tab tom npaj rau qhov chaw tswj hwm tom qab Lub Xya Hli 2026, thaum € 150 kev zam se ploj mus thiab txhua pob khoom raug kuaj xyuas los ntawm German kev lis kev cai, xav tau tus khub logistics uas paub ob qho tib si kev ua haujlwm thiab kev ua raws li txoj cai ntawm German cov txheej txheem ntshuam khoom. Topway cov kws tshaj lij tuaj yeem pab koj nrhiav txoj hauv kev zoo tshaj plaws los sau npe rau IOSS, pab koj tshuaj xyuas HS code kev faib tawm, thiab teeb tsa kev xa khoom kom nws ua tau raws li DDP lossis DAP cov qauv, nyob ntawm txoj kev muag khoom. Tus khub sib txawv ntawm tus neeg nqa khoom vim lawv muaj ob qho kev txawj ua haujlwm logistical thiab kev paub txog kev lis kev cai.
xaus
Tus nqi VAT 19% ntawm cov khoom xa tuaj hauv lub teb chaws Yelemees yog qhov tseeb tshaj plaws hauv kev sib npaug ntawm tus nqi xa khoom rau cov neeg xa khoom Suav teb, tab sis nws tsis yog tib qho xwb. Lub hauv paus xam CIF, qhov cuam tshuam ntawm kev them se, tus lej HS uas teeb tsa koj tus nqi se, thiab kev sau npe ua raws li kev cai lij choj uas yuav tsum muaj ua ntej koj cov khoom xa tuaj yeem raug tso tawm txhua yam ua haujlwm ua ke los xam seb nws raug nqi ntau npaum li cas los ua lag luam hauv lub teb chaws Yelemees. Yog tias koj tau txais ib qho ntawm lawv tsis raug, nws tsis yog tsuas yog ua rau muaj teeb meem rau koj txoj kev lag luam; nws kuj ua rau nws nyuaj rau koj cov khoom muag hauv Tebchaws Europe lub teb chaws loj tshaj plaws.
Cov cai thiab kev cai lij choj tau dhau los ua nruj dua, tsis yooj yim dua. EU txoj kev zam se € 150 yuav xaus rau lub Xya Hli 1, 2026. Qhov no yog qhov kev hloov pauv loj tshaj plaws rau cov cai lag luam e-commerce hla ciam teb hauv ntau xyoo. Tus nqi € 3 tiaj tus rau ib yam khoom pib hnub ntawd, ua raws li tus nqi tuav pov hwm uas tau npaj tseg rau lub Kaum Ib Hlis 2026, thiab qhov kawg ntawm kev kho de minimis los ntawm xyoo 2028 yuav hloov pauv txoj kev lag luam me me ntawm e-commerce ua haujlwm ntawm Tuam Tshoj thiab Tebchaws Europe. Cov tuam txhab uas ua kev hloov pauv thaum ntxov - los ntawm kev kho lawv cov nqi, rov kho lawv cov qauv logistics, thiab teeb tsa cov hauv paus kev ua raws cai - yuav nyob rau hauv qhov chaw zoo dua li cov uas tos kom muaj kev hloov pauv.
Lub teb chaws Yelemes hwm cov neeg uas mob siab rau kev lag luam. Cov neeg xa khoom Suav tuaj yeem sib tw thiab yeej hauv ib qho ntawm cov lag luam neeg siv khoom thiab kev lag luam zoo tshaj plaws hauv ntiaj teb yog tias lawv nkag siab txog lawv cov se, xam lawv cov nqi tiag tiag, thiab ua haujlwm nrog cov neeg koom tes logistics thiab kev ua raws cai.
FAQ
Q: Puas yog lub teb chaws Yelemees tus nqi VAT 19% ntawm cov khoom xa tuaj ib txwm siv rau tag nrho tus nqi ntawm kuv cov khoom?
A: Tsis yog. VAT ntshuam yog raws li tus nqi CIF kev lis kev cai (tus nqi ntawm cov khoom, kev xa khoom, thiab kev pov hwm) ntxiv rau txhua yam se kev lis kev cai, tsis yog tus nqi ntawm daim ntawv them nqi xwb. Vim yog qhov cuam tshuam no, koj daim nqi VAT tiag tiag yuav ntau dua 19% ntawm tus nqi ntawm daim ntawv them nqi. Piv txwv li, lub hauv paus VAT ntshuam ntawm pob khoom ntawm € 10,000 nrog € 800 hauv kev xa khoom thiab 3.7% se yog li € 11,251. Qhov no txhais tau tias tus nqi VAT yog € 2,138.
Q: Kuv puas tuaj yeem thov rov qab tau 19% VAT uas kuv them ntawm German kev lis kev cai?
A: Yog, yog tias koj yog ib lub lag luam uas tau sau npe rau VAT thiab tab tom coj cov khoom los siv rau kev lag luam. Koj tuaj yeem rho tawm VAT ntshuam uas koj tau them rau Zoll ntawm koj daim ntawv them se German VAT ib txwm muaj. Koj tseem yuav tsum tau sau npe kom raug thiab xa koj cov ntawv them se raws sijhawm. Rau cov lag luam uas tseem tab tom txhim kho, lub sijhawm nws siv los them se thiab tau txais cov nyiaj rov qab los ntawm koj cov ntaub ntawv VAT yog qhov teeb meem nyiaj ntsuab tiag tiag.
Q: Tus nqi se ntawm €150 yog dab tsi thiab nws yuav hloov pauv thaum twg?
A: Tam sim no, cov pob khoom uas muaj nqis tsawg dua €150 uas nkag mus rau hauv EU tsis tas yuav them se kev lis kev cai (txawm hais tias lawv tseem yuav tsum them VAT xa khoom tuaj thiab ua ntaub ntawv tshaj tawm kev lis kev cai). Txij li thaum Lub Xya Hli 1, 2026, tag nrho cov pob khoom no yuav tsum them tus nqi lis kev cai €3 rau ib yam khoom. EU npaj yuav ntxiv lwm tus nqi ua haujlwm rau lub Kaum Ib Hlis 2026, thiab qhov txwv €150 yuav raug tshem tawm tag nrho los ntawm xyoo 2028.
Q: Yog tias kuv muag khoom ntawm Amazon.de los ntawm Tuam Tshoj, kuv puas xav tau tus lej VAT German?
A: Yog, feem ntau ntawm lub sijhawm. Koj yuav tsum sau npe rau VAT hauv lub teb chaws Yelemees yog tias koj khaws cov khoom hauv Amazon lub teb chaws Yelemees qhov chaw ua tiav. Qhov no yog qhov tseeb rau ob qho tib si EU thiab cov lag luam tsis yog EU. Koj yuav tsum thov rau Bundeszentralamt für Steuern (BZSt), thiab nyob ntawm seb koj lub lag luam teeb tsa li cas, koj kuj tseem yuav xav tau tus neeg sawv cev nyiaj txiag.
Q: IOSS yog dab tsi thiab kuv puas yuav tsum siv nws ua tus neeg muag khoom Suav xa khoom mus rau lub teb chaws Yelemees?
A: IOSS (Import One-Stop Shop) cia cov neeg muag khoom sab nraum EU sau VAT los ntawm cov neeg siv khoom EU thaum them nyiaj thiab tshaj tawm nws los ntawm kev sau npe EU ib zaug xwb. Qhov no ua rau nws yooj yim dua rau cov khoom lag luam hauv qab € 150 kom tshem tawm kev lis kev cai. Tom qab Lub Xya Hli 2026, cov neeg muag khoom uas tau sau npe nrog IOSS yuav tuaj yeem siv € 3 lub luag haujlwm tiaj tus rau lub sijhawm luv luv. Kev sau npe IOSS yog qhov pom zoo heev rau txhua tus neeg muag khoom Suav uas xa khoom mus rau cov neeg siv khoom hauv lub teb chaws Yelemees thiab EU.
Q: Topway Shipping puas tuaj yeem ua haujlwm tshem tawm kev lis kev cai German rau kuv cov khoom xa tuaj ntawm Tuam Tshoj?
A: Yog. Ntxiv rau kev sau thawj zaug, kev thauj khoom thoob ntiaj teb, kev khaws khoom txawv teb chaws, thiab kev xa khoom kawg, Topway Shipping kuj tseem ua txhua yam kev tshem tawm kev lis kev cai rau kev xa khoom los ntawm Tuam Tshoj mus rau Lub Tebchaws Yelemees thiab lwm lub tebchaws EU. Topway tau nyob hauv kev lag luam logistics thiab kev lis kev cai rau ntau tshaj 15 xyoo. Lawv pab cov neeg siv khoom thauj khoom hauv dej hiav txwv FCL thiab LCL, nrog rau cov neeg muag khoom e-commerce hla ciam teb, daws nrog kev hloov pauv ntawm kev lag luam German import.
