Ngā Paepae VAT mā te Whenua o te EU: He Ripanga Tohutoro Tere mō te tau 2026
Kupu Whakataki
Pātai atu ki ngā kai kawemai tekau he aha te paepae rēhita GST i roto i te Kotahitanga o Ūropi, ā, tera pea ka rongo koe i ngā whakautu rerekē tekau. He māmā noa te take: kāore he tau kotahi. Ko ia o ngā whenua mema 27 e whakatakoto ana i tana ake whakawāteatanga pakihi iti, he ture motuhake puta noa i te EU e whakahaere ana i ngā hoko tawhiti whakawhiti-rohe, ā, ko te tuatoru o ngā paparanga ture e pā ana ki ngā kaihoko e tuku ana ki roto i te EU mai i waho. Mō te kaituku utanga, he waitohu hokohoko ipurangi, he kaihokohoko tika-hanga rānei i Haina, ko te whakaranu i ēnei paparanga tetahi o ngā hapa tino utu nui i roto i te urunga ki te mākete o te EU.
He aratohu tere tēnei mō te tau 2026. Ka kohia te paepae ā-rohe mō ia whenua mema o te EU ki roto i te ripanga kotahi, ka whakamāramahia te noho o te kaupapa SME whakawhiti-rohe €100,000 me te rohe hoko tawhiti €10,000 ki runga ake i aua tatauranga ā-motu, ā, ka tirotirohia ngā huringa i whai mana, i panuitia rānei i tēnei tau, tae atu ki te mutunga o te whakawāteatanga takoha ritenga €150 i te 1 o Hūrae 2026. Ko te mea nui, ka whakamāramahia te wāhi e kore ai e whai tikanga ngā paepae, nā te mea mō te nuinga o ngā kaihoko ehara i te EU, kāore rawa e pāngia.
He kōrero mō te tika i mua i te tīmatanga. Ko ngā tatauranga kei raro nei e whakamahi ana i ngā huinga raraunga a te Tax Foundation mō te marama o Hune 2026, ngā aratohu taumata-EU me ngā aroturuki whenua i te marama o Hepetema 2026. He maha ngā wā ka whakahoutia ngā paepae, he maha ngā whenua e tatari ana kia huri, ā, i ētahi wā ka whakahē tetahi ki tetahi i ngā puna kua whakaputaina. Whakamahia tēnei tuhinga hei taputapu whakamahere, ā, whakaūhia te tatauranga whakamutunga ki tētahi kaitohutohu taake ā-rohe, ki te mana whakahaere taake ā-motu rānei i mua i tō mahi i runga i tēnā.
He aha te Hiranga o ngā Paepae GST ki ngā Ratonga Whakahaere Taonga i te Whakaaro o te nuinga o te Tangata
He maha ngā wā ka whakaarohia te GST hei kaupapa kaute e pā ana ki muri i te tuku. I roto i te mahi, ka hangaia te tuku tonu. Mā te mea me rēhita koe ki te GST i te whenua e haere atu ana ka whakatau ko wai ka taea te mahi hei kaikawe mai kua tuhia, mēnā ka taea te whakaroa i te GST kawemai, me utu rānei i te rohe, mēnā ka taea te hoko i tētahi pōkai kua tukuna kua utua te takoha, ā, mēnā ka whakakahoretia e te kaiwhiwhi ngā taonga i te tatau nā te mea ka tae mai tētahi pire takoha ohorere me rātou.
Ko te pātai paepae te pūtake o tēnei katoa. Ka taea e tētahi pakihi iti nō te EU e noho tonu ana i raro i tana rohe whakakorenga ā-rohe te tuku nama me te kore GST, ā, ka karo i ngā whakahokinga ā-wā, engari kāore hoki e taea te whakahoki mai i te GST e utua ana e ia mō āna ake hoko. Me rēhita tētahi pakihi kei runga ake i te rārangi, me utu GST, me tuku whakahokinga, ā, mō ngā hoko kaihoko whakawhiti-rohe, me whakatau i waenga i te Toa Kotahi me ngā rēhitatanga ā-rohe. Ka huri ia putanga i te utu whenua me te rere moni, koinei tonu te mea e arohia ana e ngā kaihoko utanga.
Tērā tētahi atu take e tika ana kia arohia te kaupapa nei. Ka tuhia ngā paepae mō ngā pakihi kua whakatūria i roto i tētahi whenua. Ko ngā kaihoko kei Haina, Hong Kong, Te Hononga o Amerika, i hea atu rānei i waho o te EU, kāore e tika ana kia whiwhi i aua whakawāteatanga, ā, koinei te rōpū e mahi ana te nuinga o ngā kaituku taonga i ia rā. Mā te pānui i tētahi ripanga paepae me te kore e mōhio ko ēhea ngā ture e pā ana ki tō whare ture ka puta he whakamarie teka, ā, ko te whakamarie teka ka arahi ki ngā taonga kāore i rēhitatia i roto i te whare putunga, ngā rārangi mākete kua tio me ngā taake whakamuri me ngā whiu.
Mā te toenga o tēnei tuhinga ka wehea ngā paparanga kia taea ai e koe te kī ko tēhea rārangi o te ripanga e tika ana māu.
Ngā Paepae Rerekē e Toru, me te Take e Pōhēhē ai
Ina kī te tangata "paepae VAT" tera pea e kōrero ana rātou mō ētahi ture e toru kāore e pā ana. Ko te wehewehe i ēnei ture te mea tino whai hua ka taea e koe te mahi i mua i te pānui i tētahi raraunga whenua.
Te paepae pakihi iti ā-rohe
Ka āhei ia whenua mema o te EU ki te whakakore i ngā pakihi iti rawa kua whakatūria ki tōna rohe mai i te utu GST. Koinei te tau e whakamahia ana e te nuinga o ngā tuhinga ina whakamahia te kupu nei. Mai i te 1 o Hānuere 2025, ko te Ture Whakahaere (EU) 2020/285 e whakawhāiti ana i te tau ā-rohe ki te €85,000, nō reira kāore e taea e tētahi whenua te whakatakoto i te tuanui ki runga ake i taua taumata, ahakoa he maha e whakatakoto ana i te taumata iti rawa. Ko ngā pakihi kei raro i te rārangi he tikanga tuku nama me te kore GST, kāore e tuku whakahoki ā-wā, ā, kāore e taea te tango i te GST whakauru.
He rerekē ngā taipitopito. Ka wehea e ētahi whenua ngā paepae mā te mahi, nō reira he rārangi kotahi tā Wīwī me Airana mō ngā taonga, he rārangi iti iho mō ngā ratonga. Ko ētahi e ine ana i te tekau mā rua marama hurihuri, ko ētahi he tau maramataka. Ko ētahi e tāpiri ana i ngā tatau mahanga o waenganui tau: i Tiamana, ki te neke atu i te €100,000 i roto i te tau ka whai kawenga koe ki te GST mai i taua nama nama, kaua mai i te Hanuere e whai ake nei.
Ko te kaupapa SME whakawhiti-rohe €100,000
Mai i te marama o Hānuere 2025, ka taea e tētahi pakihi iti i whakatūria i tētahi whenua mema te whakamahi i tana whakawāteatanga ki ētahi atu whenua mema, mena kei raro iho i te €100,000 te tapeke o ana moni whiwhi puta noa i te EU, ā, kei raro iho hoki i te paepae ā-motu o taua whenua te moni whiwhi i roto i tētahi atu whenua. Ka whakamōhio te kaihoko ki tana mana whakahaere taake kāinga , ā, ka whiwhi ia i tētahi tohu e mutu ana ki te EX. I mua i te tau 2025, i mutu te whakawāteatanga i te rohe ā-motu. Inaianei ka taea e ia te haere.
He herenga whai mana tō te kaupapa nei, he mea nui ki tā mātou hunga whakarongo: e tuwhera ana ki ngā pakihi kua whakatūria ki te EU anake. Kāore e taea e te kaihoko i Shenzhen, i Los Angeles rānei te whakamahi. Kāore hoki e āwhina i Pāniora, kāore he whakawātea ā-rohe mō te kaihoko o tāwāhi ki te nama.
Te paepae hoko tawhiti €10,000
Mai i te 1 o Hūrae 2021, ko ngā pakihi kua whakatūria i roto i te EU e hoko taonga ana ki ngā kaihoko i roto i ētahi atu whenua mema ka whakamahi i te GST o te whenua e haere atu ana ina neke atu ā rātou hoko B2C whakawhiti-rohe i te €10,000 i roto i te tau maramataka. I raro iho i taua tatauranga, ka taea tonu e rātou te utu GST ki te whenua kāinga. I runga ake i tēnā, ka utua e rātou te GST i te utu ā-rohe o te kaihoko, me te tuku pūrongo mā te One Stop Shop. Pērā i te kaupapa SME, he ture tēnei mō ngā kaiwhakarato kua whakatūria i roto i te whenua mema kotahi. Ehara i te mea he tahua kore utu mō ngā kaihoko mai i waho o te EU.
Kāore he paepae mō ngā kaihoko kāore anō kia whakatūria
Ko te pakihi kāore i whakatūria i te whenua e tuku ana i te taonga taake, kāore he paepae e whiwhi. Mena ka rongoa koe i ngā taonga ki Tiamana, ki Parani, ki Pōrana rānei, ā, ka hokona atu ki reira, me rēhita te VAT mai i te hokonga tuatahi, ahakoa te nui. Koinei te ture e hopukina ai ngā kaihoko mākete e whakamahi ana i ngā pokapū whakatutuki me te hunga katoa e tuku ana i ngā papa ki tētahi whare putunga tuatoru i te EU.
Kia maumahara ki tēnei i a koe e pānui ana i te ripanga whenua i te wāhanga e whai ake nei. Kei roto ngā paepae ā-rohe mō ngā pakihi ā-rohe. Ehara i te rārangi o ngā moni ka taea e te kaihoko ehara i te EU te hoko i mua i te rēhitatanga.
| Apa | Te nui | Ko wai e pa ana | Ngā mea e whakaoho ana |
| Paepae pakihi iti ā-rohe | He iti iho i te €85,000; he maha ngā whenua e whakatakoto ana i tēnei hei whakaiti | Ngā pakihi i whakatūria i roto i taua whenua mema | Te rēhitatanga VAT i te whenua kāinga |
| Kaupapa SME whakawhiti-rohe | €100,000 te huringa puta noa i te EU | Ngā pakihi iti kua whakatūria e te EU anake | Te whakawāteatanga ki tāwāhi mā te tohu EX |
| Paepae hoko-tawhiti | €10,000 ngā hokonga B2C puta noa i te EU | Ngā kaihoko kua whakatūria ki tētahi whenua mema | VAT whenua-haerenga, mā te OSS te nuinga o te wā |
| Ngā kaihoko kāore anō kia whakatūria | kahore | Ngā kaihoko i waho o te EU, i waho rānei o te whenua tuku | Te rēhitatanga mai i te tuku taake tuatahi |
Te Ripanga Tohutoro Tere 2026: Ngā Paepae VAT ā-Rohe i ngā Whenua Mema 27 katoa
Kei te ripanga i raro nei te rārangi o te paepae whakakorenga GST mō ngā pakihi iti e pā ana ki ngā pakihi i whakatūria i roto i ia whenua mema o te EU i te tau 2026. Ko te nuinga o tēnei e hangai ana ki te huinga raraunga a te Tax Foundation o Hune 2026, ā, kua tirohia anō ki ngā aratohu taumata-whenua. Ka whakaaturia ngā moni ehara i te euro me te uara euro tata. Mēnā kāore ngā puna e whakaae, mēnā rānei kei te tatari kia puta he huringa, ka kīia pērā e te pou tuhipoka.
| Whenua | Paepae ā-rohe (huringa ā-tau) | Notes |
| Ateria | €55,000 | - |
| Belgium | €25,000 (€30,000 kua whakaarohia) | Pire hei whakapiki i te rohenga i tukuna ki te Paremata i te Pipiri 2026; €25,000 e whakamahia ana kia whai mana rā anō |
| Bulgaria | €51,130 | - |
| Croatia | €60,000 | - |
| Kaiperu | €15,600 | - |
| Czech Republic | CZK 2,000,000 (tata ki te €81,000) | Ko tētahi o ngā herenga teitei rawa atu mō te mana hoko |
| Denmark | DKK 50,000 (tata ki te €6,700) | Ko te utu iti rawa o te euro i roto i te EU |
| Estonia | €40,000 | - |
| Finland | €20,000 | - |
| France | €85,000–87,000 ngā taonga; €37,500 ngā ratonga | Pūnaha taumata-rua; he rerekē te āhua o ngā tatauranga kua whakaputaina i runga i te pūtake, nō reira tirohia te rārangi o nāianei |
| Germany | €25,000 i te tau kua hipa, me te €100,000 i te tau o nāianei | Me tutuki ngā whakamātautau e rua; ki te whiti atu i te €100,000 i waenganui o te tau, ka mutu tonu te whakawāteatanga. |
| Kariki | €10,000 | - |
| Hungary | HUF 20 miriona (tata ki te €50,300) | I kohia i te tau 2026; 22 miriona HUF kua whakaritea mō te tau 2027 |
| Ireland | €85,000 ngā taonga; €42,500 ngā ratonga | Te whakamātautau tekau mā rua marama te roa me te huānga titiro whakamua |
| Italy | €85,000 | Te tikanga mō te taake papatahi mō ngā tāngata takitahi e whakauru ana i te whakakorenga o te GST |
| Latvia | €50,000 | - |
| Lithuania | €45,000 | - |
| Luxembourg | €50,000 | - |
| Malta | €35,000 | - |
| Netherlands | €20,000 | Kaupapa pakihi iti (KOR), kōwhiringa |
| Poland | PLN 240,000 (tata ki te €56,600) | I kohia mai i te PLN 200,000 mai i te tau 2026 |
| Portugal | €15,000 | I whakapiki ake i te Hōngongoi 2025; ka mutu te whakawāteatanga i runga ake i te €18,750 |
| Romania | RON 395,000 (tata ki te €78,300) | I kohia mai i te RON 300,000 i te marama o Hepetema 2025 |
| Slovakia | €50,000 | - |
| Slovenia | €60,000 | - |
| Spain | kahore | Kāore he whakawāteatanga mō ngā pakihi iti; ka utua e ia pakihi te VAT mai i te euro tuatahi |
| Sweden | SEK 120,000 (tata ki te €10,800) | - |
Ki te pānuihia te ripanga katoa, e toru ngā tauira e tū mai ana. Tuatahi, he nui rawa te horapa: Kāore he paepae o Pāniora, ko Tenemāka, ko Kariki me Huitene kei te €10,000 pea, ā, ko te pito whakarunga ka eke ki te €85,000 ki te €87,000 pea i Parani, i Airana me Itari. Tuarua, kāore ngā rohenga nui rawa i ngā wā katoa i roto i ngā ōhanga nui rawa. Kia whakaarohia te mana hoko, ko Romania, ko Czech Republic me Itari ngā whenua e tino nui ana ngā whakawāteatanga, e ai ki te tātari a te Tax Foundation.
Tuatoru, he pari ia paepae. Ko te kamupene e neke atu ana i te kotahi euro i te rohe, ka nama ohorere ia ki te VAT mō tōna uara tāpiri katoa, kaua ko te moni iti anake, koia te take i tuhia ai e ngā kairangahau taake ngā pakihi e pupū ake ana i raro iho i te rohe i ngā whenua pēnei i te Czech Republic. Mō te hunga kei roto i te rua tekau ōrau o te rohe ā-motu, he tikanga whakaaro nui te aroturuki i ia marama, kaua ki te nui rawa.
Hei whakamutunga, kia maumahara ki ngā mea kāore i roto i te ripanga. Kāore he kōrero mō ngā kaihoko kāore anō kia whakatūria, mō ngā taonga i kawemai mai i waho o te EU, me ngā hoko tawhiti. Ka hipokina ēnei i ngā wāhanga e whai ake nei.
Ngā mea i rerekē i te tau 2026
He maha ngā tau i roto i te ripanga i neke i ngā marama tekau mā rua kua pahure ake nei, ā, kei te tata te neke atu o ētahi atu. Kei te whakahua tonu ngā pou rangitaki tawhito me ngā whārangi āwhina mākete i ngā uara o mua, nō reira he mea tika kia whakarārangihia ngā huringa.
Ngā rohe teitei ake i Ūropi Waenga me te Rawhiti
I whakapiki ake a Hanekari i tana paepae mai i te HUF 18 miriona ki te HUF 20 miriona i te tau 2026, ā, kua whakaritea he pikinga anō ki te HUF 22 miriona i te tau 2027. I whakapiki ake a Pōrana i tana rohe mai i te PLN 200,000 ki te PLN 240,000 mai i te tau 2026, ā, i whakapiki ake a Romania i tana whika mai i te RON 300,000 ki te RON 395,000 i te marama o Hepetema 2025. Mā ia huringa ka whānui ake te rōpū o ngā pakihi ā-rohe ka taea te hokohoko me te kore GST, ka whakaitihia te maha o ngā hoa mahi ā-rohe e whakaatu ana i te tau GST i runga i te nama.
Ko Belgium te keehi e tatari ana. I whakaae te kāwanatanga kia piki ake te utu mai i te €25,000 ki te €30,000 i te Paenga-whāwhā 2026, ā, i tae te pire whakamana ki te Paremata i te Pipiri. Kia whakaputaina rā anō, kia whai mana rā anō, ko te €25,000 tonu te mea e whai mana ana.
Pāniora me te Kōti Ture
Kāore a Pāniora i whakauru i tētahi whakawāteatanga mō ngā pakihi iti, ā, i tukuna e te Komihana o Ūropi ki te Kōti Ture o te EU i te marama o Poutū-te-rangi 2026 mō te pūnaha e ngaro ana. Kāore anō kia rerekē te hua o tēnei mahi i ēnei rā: ka utua e ngā pakihi katoa o Pāniora te VAT mai i te euro tuatahi, ā, kāore e taea e ngā pakihi iti o tāwāhi te whakamahi i te kaupapa SME whakawhiti-rohe i reira. Mēnā ka whakaae a Pāniora i te mutunga, ka rerekē te rarangi tēpu, nō reira he mea tēnei hei mātakitaki.
Wīwī, Tiamana me Potukara
I ngana a Wīwī ki te whakakapi i tana pūnaha taumata-rua ki te paepae kotahi €25,000 i roto i te tahua o te tau 2025. I whakamutua te kaupapa i waenganui i ngā whakahē, ā, i muri mai ka tangohia, nō reira, ki te pānui koe mō te rohe Wīwī €25,000 kei te pānui koe i te hītori. I hangaia anō e Tiamana tana kaupapa pakihi iti i te tau 2025 i runga i te whakamātautau takirua o €25,000 i te tau o mua me €100,000 i te tau o nāianei. I whakapiki ake a Pōtikara i tana paepae ki €15,000 i te Hūrae 2025.
Te mutunga o te whakawāteatanga takoha €150
Ko te panonitanga nui rawa atu i pā ki te kawe waka ehara i te paepae VAT. Tae noa ki te 30 o Hune 2026, ko ngā pōkai he uara tūturu o te €150, iti iho rānei, i uru ki te EU me te kore utu tāke, ahakoa i whakamahia tonu te VAT. Mai i te 1 o Hūrae 2026 kua kore taua whakawāteatanga. I raro i te Ture Kaunihera (EU) 2026/382, ka pā he tāke tāke pumau rangitahi o te €3 ki ngā uta iti te uara tae noa ki te taenga mai o te Tari Raraunga Tāke o te EU, e tumanakohia ana i te tau 2028. Whai muri i tēnā, ka pā ngā reiti tāke noa ki ngā kawemai katoa ahakoa te uara.
He iti te rerekētanga o ngā aratohu kua whakaputaina mō te tatau i te €3. E whakaahua ana ētahi puna he utu mō ia taonga, ko ētahi e whakamārama ana ka whakamahia mō ia rārangi taripa motuhake, arā, ko ia huinga o te waehere HS me te whenua taketake i roto i te whakapuakitanga. Ko te whakaaro whakamahere haumaru ko te nui ake o te utu mō tētahi pōkai whakauru me ētahi momo hua i tētahi pōkai e pupuri ana i ētahi waeine o te hua kotahi, ā, me whakaū e koe te tikanga tatau tika ki tō kaihoko tikanga tāke.
E rua atu ngā kōrero e tika ana kia whakanuia. He motuhake te takoha mai i te GST, ā, kāore e hipokina e te IOSS. Ka whakahaerehia e te Import One Stop Shop te GST mō ngā uta iti te uara, engari ko te tangata e whakapuaki ana i ngā taonga ko ia tonu te nama tāke mō te takoha. E ai ki ētahi kaitātari ka tīmata ngā whakaritenga raraunga tautuhi hua taumata-taonga i te 1 o Noema 2026, ā, ka nui ake te uara o ngā raraunga hua ma i te wā o te pukapuka.
Ngā Arotahi Whenua: E ono ngā Wāhi e Pātaihia ana e ngā Kaihoko Utauta mō te nuinga
E ono ngā mākete e whai wāhi nui ana ki ngā pātai e pātaihia ana e ngā kaihoko utanga, nō reira he mea tika kia tirohia tata atu ia mākete.
Germany
E 19 ōrau te reiti paerewa e whakamahia ana e Tiamana, ā, ko tētahi o ngā ture pakihi iti tino rerekē i Ūropi. E ai ki te wāhanga 19 o te Ture VAT, ko te Kleinunternehmerregelung e hiahia ana kia iti iho i te €25,000 te huringa o te tau o mua, ā, kia iti iho i te €100,000 te huringa o te tau o nāianei. Me mau tonu ngā tikanga e rua, ā, ko te €100,000 he taumata pumau mō waenganui tau.
Kāore he āwhina pēnei mō te hunga ehara i te kainoho. Me rēhita te kaihoko o tāwāhi mai i te tuku taake tuatahi i Tiamana, hei tauira, ina hokona ngā taonga mai i tētahi whare putunga Tiamana. Nō reira, me tango te rēhitatanga GST mai i te rā tuatahi mō tētahi mahere e whakanoho ana i ngā taonga ki tētahi pokapū whakatutuki taonga i Tiamana.
France
E 20 ōrau te utu paerewa a Wīwī, ā, e whakamahi ana i te tikanga raihana-ā-papa mō ngā pakihi iti, me ngā raina motuhake mō ngā taonga me ngā ratonga. Ko ngā tatauranga kua whakaputaina mō te raina taonga kei waenga i te €85,000 me te €87,000 i runga i te pūtake me te rā i whakarārangihia ai, ko te raina ratonga kei te tata ki te €37,500.
Ka kapi noa i te raihana ngā hoko ā-rohe. Tērā pea ka eke tonu te kaipakihi moroiti Wīwī e hoko ana ki ngā kaihoko i ētahi atu whenua mema ki te paepae hoko tawhiti €10,000 whānui o te EU, nō reira ehara ko te whakawātea ā-rohe te kaupapa matua.
Italy
Ko te reiti paerewa o Itari he 22 ōrau. Ka whakamahia tōna whakawāteatanga mā te pūnaha forfettario, he pūnaha taake papatahi mō ngā tāngata takitahi he moni whiwhi tae atu ki te €85,000 tae atu ki te whakahekenga VAT. Ko ngā kamupene me te hunga kei runga ake i te tuanui e rēhita ana, me te hunga ehara i te kainoho, e tika ana kia rēhita i mua i te hokohoko. Ka pā whānuitia te nama hiko mā te tūāpapa SDI ā-motu ahakoa te paepae.
Spain
E 21 ōrau te utu a Pāniora, ā, kāore he paepae mō tetahi. Ka tukuna e ia tangata mahi takitahi me ia kamupene he nama IVA mai i te euro tuatahi, hauwhā i muri i te hauwhā.
Ki te kaihoko o tāwāhi, he māmā ake tēnei, he uaua ake hoki i ērā atu wāhi. He māmā ake nā te mea kāore he rārangi hei aroturuki, ā, he uaua ake nā te mea kāore he whakawāteatanga hei whakawhirinaki atu. Ko te tukunga a te Komihana o Ūropi ki te Kōti Ture i te marama o Poutū-te-rangi 2026, ko te tikanga ka rerekē pea te tūnga i te mutunga, engari kia puta rā anō, he wawe rawa te kereme e tuku ana a Pāniora i te whakawāteatanga €85,000.
Me mahara hoki ngā kaihoko utanga kāore e taea te whakamahi i te kaupapa SME whakawhiti-rohe i roto i Pāniora. Kāore he whakawāteatanga rite ki Pāniora mō tētahi pakihi iti o te EU kua whakawāteatia i tōna kāinga, nō reira me whai tūranga VAT noa i Pāniora ina tukuna ana he taonga taake ki reira.
Netherlands
E 21 ōrau te utu a Hōrana, ā, e tuku ana i te kaupapa pakihi iti whiriwhiri e mōhiotia ana ko KOR mō te moni whiwhi tae atu ki te €20,000. He wāhi rongonui hoki a Hōrana mō ngā kawemai ehara i te EU nā te mea he whakaritenga raihana mō te whakaroa i te VAT kawemai, e kiia nei ko te raihana Tuhinga 23. I raro i tēnei, ka whakaurua te VAT kawemai ki roto i te hokinga VAT ā-wā, kaua ki te utu moni i te rohe.
He tino painga te rere o te moni, engari me whai raihana me te tūranga GST kua rēhitatia tika, nō reira he pai mō ngā kaihoko he pumau te rahinga o ngā taonga, kaua mō ngā tuku i ētahi wā.
Poland
Ka whakamahia e Pōrana he reiti paerewa 23 ōrau, ā, mai i te tau 2026, ka tukuna he whakawātea ā-rohe o te PLN 240,000. Pērā i ngā mākete katoa, ka pā te whika ki ngā pakihi kua whakatūria ki reira. Me tumanako te kaihoko e pupuri ana i ngā taonga i roto i tētahi whare putunga Pōrana kāore anō kia whakatūria ki Pōrana kia rēhita mai i te hokonga tuatahi.
Ngā Wāhi e Mutu ai te Āwhina a ngā Paepae: Ngā Kaihoko Ehara i te EU, Ngā Hea me ngā Mākete o Tāwāhi
Mō te kaihoko i Haina, ko te whakarāpopototanga pono ko te ripanga whenua he pānui papamuri te nuinga. Kāore he paepae ā-rohe mō ngā kaihoko kāore anō kia whakatūturutia, kāore e taea te whakamahi i te kaupapa SME €100,000, ā, kāore hoki e whai hua mai i te ture hoko tawhiti €10,000. Ko te mea nui ko te pehea e tae atu ai ngā taonga ki te kaihoko me te wāhi e noho ai rātou i a rātou e tatari ana.
Mena ka tukuna tika ngā taonga mai i Haina ki tētahi kaihoko o te EU i roto i ngā utanga e €150 te uara, iti iho rānei, ka taea e te kaihoko te whakamahi i te Import One Stop Shop, te kohi i te VAT i te utunga me te whakapuaki i roto i te hokinga kotahi ia marama. Ko te tikanga, me whai takawaenga te kaihoko ehara i te EU ki te mahi i tēnei. Mena ka pekehia e te kaihoko te IOSS, ka kohia te VAT kawemai mai i te kaiwhiwhi, i te kaikawe rānei i te rohe, koinei te wāhi e puta mai ai te nuinga o ngā whakakorenga tuku me ngā utu ohorere.
Mena ka tukuna ngā taonga i roto i te nuinga ki tētahi whare putunga i roto i te EU, ka tino rerekē te tātaritanga. Ko te kaikawemai kua tuhia te ingoa ka utu i te VAT kawemai, ko te tikanga me whai nama EORI me te rēhitatanga VAT ā-rohe te kaihoko i roto i te whenua whare putunga, ā, ko ngā hoko i muri mai mai i taua taonga he taonga ā-rohe, he hoko tawhiti rānei i roto i te EU. Kāore he paepae e tiaki ana i tētahi kaihoko kāore anō kia whakatūria i roto i taua āhuatanga. Ko ngā papa e puritia ana i roto i tētahi whare putunga Tiamana, Wīwī, Pōrana rānei ka tīmata tonu te rēhitatanga.
Ka tāpirihia e ngā mākete ipurangi tētahi atu huringa. I raro i ngā ture kaiwhakarato, ka whakaarohia he mākete me te mea kua hokona, kua hokona anōtia ētahi taonga, tae atu ki ngā kawemai iti te uara me ētahi hoko B2C e ngā kaihoko ehara i te EU o ngā taonga kei roto i te EU. Ka nekehia e tēnei te kohi VAT ki te tūāpapa mō aua tauwhitinga. Kāore e tangohia ngā herenga a te kaihoko mō ngā hoko B2B, ngā tuku nui ake, ngā nekehanga hea rānei, nō reira kāore te rārangi mākete e whakakapi i tētahi mahere hanganga ture.
Mai i te Paepae ki te Utu Taunga: Taahiraa i te Taake Taake Kawemai
Ahakoa kāore he pānga o ngā paepae, kāore te VAT kawemai e pāngia. Ka tatauhia i runga i te uara ritenga o ngā taonga me te takoha me ngā utu kawe me te inihua tae noa ki te wāhi tuatahi o te ūnga i roto i te EU. Koia te take he mea nui te nama utanga tika mō te taake, ehara i te mea mō te pire anake.
Kei te tauira i raro nei ngā tau whakaahua mō tētahi ipu o ngā taonga whānui e tomo ana ki Tiamana. He tohu noa iho te reiti takoha o te 6.5 ōrau, nā te mea ko te reiti tuturu e whakawhirinaki ana ki te whakarōpūtanga HS me te whenua taketake o ia hua.
| Tuemi Raina | Te nui | tākupu |
| Uara o ngā taonga (FOB Haina) | €20,000.00 | Uara nama hokohoko |
| Te uta uta moana | €1,500.00 | Kei roto i te uara tikanga |
| Inihua utanga | €100.00 | Kei roto i te uara tikanga |
| Uara ritenga (CIF) | €21,600.00 | Te pūtake mō te mahi |
| Te takoha kawemai i te 6.5% (whakaahua) | €1,404.00 | Ka whakawhirinaki te utu ki te waehere HS me te pūtake |
| Pūtake VAT | €23,004.00 | Uara ritenga me te takoha |
| Kawemai te VAT ki te 19% | €4,370.76 | Reiti paerewa Tiamana |
| Tapeke takoha me te GST kawemai | €5,774.76 | I mua i tētahi whakaroa, i tētahi whakaoranga rānei |
Ko wai e utu ana i tēnei moni, ā, āhea, ka whakawhirinaki ki te Incoterm me te kaikawemai kua tuhia. I raro i ngā tikanga DAP, ko te kaiwhiwhi te tikanga ka whakatau i te takoha me te VAT i te taenga mai. I raro i ngā tikanga DDP, ka pena te kaihoko. Ko ētahi whenua ka tuku i ngā kaikawemai kua rēhita kia karo katoa i te whakapaunga moni: ko Netherlands mā tana raihana Tuhinga 23, me Parani mā te tikanga utu whakamuri e whakapuakina ai te VAT kawemai me te tango i runga i te hokinga kotahi. He whai hua ēnei āhuatanga, engari ka whakawhirinaki ki te kaikawemai e pupuri ana i te rēhita VAT whai mana i te whenua kawemai.
He māmā noa iho te kaupapa mō te whakamahere paepae. Mena e hiahiatia ana he rēhitatanga GST i roto i tō tauira pakihi i te whenua e haere atu ana, he iti ake te utu o te rēhita ā-tauira me te rēhita wawe atu i te kimi i te whakaritenga ina puritia ana he uta ki te rohe.
IOSS, OSS me te Rēhitatanga ā-Rohe: Te Kōwhiri i te Huarahi Tika
E toru ngā ara e kapi ana i te nuinga o ngā āhuatanga kaihoko me ngā pakihi whakawhiti-rohe. Ka kapi te Import One Stop Shop i ngā hoko tawhiti o ngā taonga i kawemai mai i waho o te EU i roto i ngā uta tae atu ki te €150. Ka kapi te Union One Stop Shop i ngā hoko tawhiti i roto i te EU o ngā taonga me ētahi ratonga, me te whakahokinga kotahi hauwhā mō ngā whenua mema katoa. Me rēhita tika ā-rohe i ngā wā katoa e puritia ana ngā taonga i roto i tētahi whenua, ā, e hokona ana ki reira, i ngā wā rānei e taka ana ngā ture, ngā paepae rānei ki waho o ngā mea e kapi ana i ngā kaupapa e rua.
He rerekē te taunekeneke a ia huarahi me ngā paepae. Kāore he moni whiwhi iti rawa a te IOSS, ā, he kōwhiringa te whakamahi. E whakaata ana te Union OSS i te ture €10,000 mō ngā kaihoko kua whakatūria ki te EU. Ka tīmatahia te rēhitatanga ā-rohe e te paepae ā-rohe mō ngā pakihi kua whakatūria, me te tuku taake tuatahi mō ētahi atu katoa.
| Te horopaki tuku | Ara noa | He mea nui te paepae? |
| He mōkihi mai i Haina ki te kaihoko he €150 te utu, iti iho rānei | IOSS, kawemai rānei i te VAT i kohia i te rohe | Kāo; he kōwhiringa te IOSS, ā, kāore he iti rawa o te hurihanga moni |
| Tukunga neke atu i te €150 | Whakapuakitanga kawemai paerewa, kua utua te VAT, kua whakaroahia rānei | No |
| Ngā taonga i roto i tētahi whare putunga o te EU kua hokona ki ngā kaihoko i taua whenua anō | Rēhitatanga VAT ā-rohe | Mō ngā kaihoko kua whakatūria ki te EU anake; kāore he mea a ngā kaihoko kāore anō kia whakatūria |
| Kua hokona ngā taonga i roto i tētahi whare putunga o te EU ki ngā kaihoko i roto i ētahi whenua | Rēhitatanga ā-rohe me te Uniana OSS | Ko te ture €10,000 e pā ana ki ngā kaihoko kua whakatūria ki tētahi whenua mema anake |
| Ngā papareti ki tētahi kaituku o te EU (B2B) | Whakapuakitanga kawemai e te kaikawemai kua rēhitatia | No |
He rerekē anō hoki te auau tuku. Ka tukuna ngā hokinga mai o te IOSS i ia marama, ko ngā hokinga mai o te Union OSS ia hauwhā. He mea nui tēnei rerekētanga mō te whakamahere moni, nā te mea he poto ake te wā e herea ai e te IOSS te VAT kua kohia, me ngā maramataka ture, nā te mea ka tere ake te taenga mai o te rā kati marama i te rā kati hauwhā.
He Ara Whakatau Whaihua i mua i te Tukunga
Engari ko te maumahara i ngā raraunga whenua, he māmā ake te whakahaere i ia uta hou mā roto i tētahi raupapa pātai poto. Tīmata ki tō whare ture. Mena kua whakatūhia tō kamupene i roto i tētahi whenua mema o te EU, ko tō paepae ā-rohe, te kaupapa SME €100,000 me te rohe hoko tawhiti €10,000 he mea nui katoa. Mena kua whakatūhia i waho o te EU, kāore tētahi o ēnei e pā, ā, ka tīmata tō tātaritanga ki ngā taonga me te kiritaki.
Muri iho, pātai atu mēnā ka tae ngā taonga ki te EU i mua i te hokonga atu. Ko ngā taonga e whiti ana i te rohe i muri i te tono a te kiritaki, arā, he €150, iti iho rānei, ka uru ki te IOSS me te huarahi kohi rohe. Ko ngā taonga e tae tuatahi mai ana, ā, ka hokona i muri mai, ka hangaia he tūranga taonga ā-rohe, ā, ko te tikanga o tēnā he rēhitatanga VAT i te whenua whare putunga.
Kātahi ka titiro ki te kaihoko. Ka kawea mai e ngā hokohoko kaihoko ngā ture hokohoko tawhiti, ngā ture kaihoko e whakaarohia ana e te mākete me te māramatanga utu e anga ana ki te kaihoko. Ka kawea mai e ngā hokohoko pakihi te whakamana nama VAT, te whakahaere utu whakamuri mēnā e wātea ana, me ngā whakaritenga nama rerekē.
Hei whakamutunga, tirohia ngā tau ki te ripanga o tēnei tuhinga, me ngā aratohu o nāianei a te mana whakahaere taake e tika ana. Mena kei roto koe i te rua tekau ōrau o te rārangi ā-motu, kei te tatari rānei kia puta he huringa pērā i Belgium me Hungary, whakamaherehia te nama nui ake kaua ki te nama iti iho.
Ngā Hapa Paepae Noa e Utu ai te Moni a ngā Kaihoko Mai
Ko te hapa e tino kitea ana ko te whakamahi i te paepae ā-rohe ki tētahi pakihi kāore anō kia whakatūria. Ka pānuitia e te kaihoko he €85,000, iti iho rānei te whakawāteatanga o Tiamana, o Wīwī rānei, ā, ka whakatau ia kāore he GST i roto i ngā hokonga wawe, kātahi ka kitea ko te whakawāteatanga anake e pā ana ki ngā pakihi ā-rohe.
Ko te tuarua o ngā hapa ko te whakaaro ki te IOSS hei otinga tino pai. Ka whakahaerehia e ia te VAT mō ngā uta iti te uara. Kāore e whakahaerehia te takoha ritenga hou, te rēhitatanga EORI, te whakarōpūtanga HS, ngā raraunga taumata-taonga rānei e hiahiatia ana mō ngā whakapuakitanga. Ko ngā kaihoko i whakaaro ko te tikanga o te rēhitatanga IOSS he "kua hipokina ngā mea katoa" kua kitea te rerekētanga i te wā tuku.
Ko te tuatoru o ngā hapa ko te kore aro ki te pānga pari. Nā te mea mā te whiti i te paepae ka tākehia te uara tāpiri katoa, ka taea e te kaihoko e mātakitaki ana i te huringa moni i te mutunga o te tau anake te whiti i te rārangi i ngā marama i mua atu me te kore e mōhio, kātahi ka nama ki te GST i waho o te tawhē mō ngā hoko kua oti kē te mahi i ngā utu kāore i whakaurua.
Ko te hapa whakamutunga ko te whakawhirinaki ki ngā tau kua tawhito. E rua ngā wā i whakapiki ake ai a Airana i ōna rohe i roto i ngā tau e rua, kāore i whai mana te rārangi €25,000 i whakaarohia e Parani, kua neke katoa a Hanekari, Pōrana me Romania, ā, kua tata a Belgium ki te mahi. Tērā pea he hē te tatauranga i tāruatia mai i tētahi tuhinga o te tau 2023 mō te iti rawa i tētahi mākete i runga i tō rārangi.
Me pēhea te tautoko a Topway Shipping i ngā tukunga e haere ana ki te EU
Mai i te tau 2010, ko Topway Shipping, kei Shenzhen, Haina tōna tari matua, he kaiwhakarato ngaio mō ngā otinga whakahaere hokohoko ipurangi whakawhiti-rohe. Neke atu i te 15 tau te wheako o te tīma whakatū i roto i ngā mahi whakahaere o te ao me te whakakore i ngā tikanga tuku iho, me te arotahi nui ki te kawe waka mai i Haina ki Amerika, ā, ka mau tonu taua papamuri ki te huarahi e whakatata atu ai rātou ki ētahi atu ara hokohoko, he rite tonu te hiranga o ngā tuhinga tika me te whakakorenga matapae.
Ka whakatauhia ngā paepae VAT e ngā ture taake, engari ka kitea ōna pānga i roto i te mekameka utanga, ā, koinei te wāhi ka taea e te hoa mahi kawe taonga te āwhina. Ka horapa ngā ratonga a Topway Shipping i te mekameka katoa, tae atu ki te kawe waka tuatahi, te whare putunga ki tāwāhi , te whakakore i ngā tikanga tuku taonga me te tuku whakamutunga. Mō ngā kaihoko e anga atu ana ki Ūropi, ko te tikanga ka taea te kōrero tahi mō te mahere ā-tinana me te mahere taake: kei hea ngā taonga e takoto ai, ko wai ka mahi hei kaikawemai kua tuhia, me pēhea te tuhi i te uara tikanga tuku taonga me pēhea te whakahaere i te tuku whakamutunga.
Mō ngā rahinga nui ake, ka tukuna hoki e Topway Shipping ngā utanga moana ngāwari me ngā utanga iti iho i te utanga ipu mai i Haina ki ngā tauranga nui o te ao. He pai te FCL mō ngā kaihoko e whakakī ana i te whare putunga i roto i te nuinga, ko te LCL ia e pai ana mō ngā huringa whakakī iti me ngā whakamātautau mākete. I ngā take e rua, ko ngā nama hokohoko ōrite, ngā whakaahuatanga hua tika me ngā mōhiohio takenga pono ka whakaiti i te mōrearea kei puritia he uta mō ngā pātai, he mea tino nui tēnei ināianei me nui ake ngā taipitopito mō ngā whakapuakitanga iti te uara i muri i te 1 o Hūrae 2026.
Ka mahi tahi a Topway Shipping me tō kaitohutohu GST, māngai pūtea rānei, kaua e whakakapi i a rātou. Mā te kaitohutohu e whakatau ko ēhea rēhitatanga me ngā kaupapa e tika ana mō tō pakihi. Mā te hoa mahi kawe taonga e whakarite kia ōrite te tuku, ngā tuhinga me te tuku ki taua whakatau. He iti ake te utu o te whakataurite i ngā mea e rua i mua i te pukapuka tuatahi i te whakatika i te kore e ōrite i muri i te taenga mai o ngā taonga.
Opaniraa
Kāore he paepae kotahi mō te VAT o te EU, ā, koinei tonu te take e maha ai ngā hapa i puta mai i tēnei kaupapa. He rerekē te whakawātea ā-rohe i ia whenua, mai i te kore i Pāniora ki te €85,000 ki te €87,000 i te tihi o te awhe. Ko te kaupapa SME €100,000 me te rohe hoko tawhiti €10,000 e tāpiri ana i ngā paparanga e rua puta noa i te EU, ā, e rua e rāhuitia ana mō ngā pakihi kua whakatūria i roto i te EU. Mō ngā kaihoko i waho o te EU, he rerekē, he pakari ake te ture mahi: ko te rēhitatanga me rēhita mai i te tuku taake tuatahi.
Mā ngā panonitanga o te tau 2026 ka whakakaha ake te akoranga. Kei te neke haere ngā paepae i Hanekari, Pōrana, Romania me Belgium, kei raro i te pēhanga a te Komihana a Pāniora, ā, nā te mutunga o te whakawāteatanga takoha €150 kua nui ake te mahi pepa i ngā uta iti te uara i mua. Ko ngā pakihi e whakaaro ana ki te VAT me te tikanga tuku taonga hei wāhanga o te whakamahere uta, kaua hei whakaaro i muri mai, ka kitea e rātou he ngāwari te whakahaere i ngā panonitanga.
Whakamahia te ripanga o tēnei tuhinga hei tohutoro tere, whakaūhia ngā tatauranga whakamutunga me tētahi kaitohutohu ā-rohe, ā, hangaia tō mahere utanga kia rite ki ngā herenga e pā ana ki tō hanganga ture. Mena kei te whakarite koe i tētahi tuku e haere ana ki te EU, ā, e hiahia ana koe kia tika te whakarite i te taha whakahaere, ka taea e Topway Shipping te āwhina i a koe ki te whakamahere i ngā huarahi, te whare putunga me te whakakore i tō tūranga VAT.
FAQs
P: Kotahi te paepae rēhitatanga VAT mō te EU katoa?
A: Kāo. Ka whakatakotohia e ia whenua mema tana ake whakawātea ā-rohe, e herea ana ki te €85,000 mai i te tau 2025. Ka tāpirihia e ngā ture motuhake puta noa i te EU he kaupapa SME whakawhiti-rohe €100,000 me te paepae hoko tawhiti €10,000 mō ngā kaihoko kua whakatūria ki te EU.
P: Ka whiwhi ngā kaihoko e noho ana i Haina i tētahi paepae VAT i roto i te EU?
A: Kāore i te nuinga o te wā. Me rēhita ngā kaihoko kāore anō kia whakatūria mai i te tuku taake tuatahi, hei tauira, ina hoko mai i ngā taonga kei roto i te whare putunga o te EU. Ka taea te whakamahi i te IOSS mō ngā tukunga o te €150, iti iho rānei.
P: Ko tēhea whenua o te EU kāore he paepae VAT?
A: Pāniora. I tukuna e te Komihana o Ūropi ki te Kōti Ture o te EU i te marama o Poutū-te-rangi 2026 mō te pūnaha pakihi iti e ngaro ana, engari i nāianei ka utua e ia pakihi te VAT mai i te euro tuatahi.
P: Ka utua e te IOSS te takoha ritenga hou €3?
A: Kāo. Ka whakahaerehia e IOSS te VAT mō ngā uta tae atu ki te €150. Ko te takoha ritenga papatahi i whakatinanahia i te 1 o Hūrae 2026 he utu motuhake, ā, ko te kaituku whakapuaki tonu te kawenga mō tēnā.
P: Ka taea e au te whakamahi i te whakawāteatanga a tōku whenua ake i roto i ētahi atu whenua o te EU?
Āe, mēnā kua whakatūria tō pakihi ki roto i te EU, ka noho tonu tō moni whiwhi katoa puta noa i te EU i raro i te €100,000, ā, ka noho tonu tō moni whiwhi i roto i tētahi atu whenua i raro i tōna paepae ā-motu. Ka tono koe mā tō mana whakahaere taake kāinga.
