由 caicai8478 I. China’s Export VAT Policy
Export Tax Rebate Policy
China implements a VAT refund system for export goods
The refund rate varies according to the category of goods (commonly 9%-13%)
Export declarations, special VAT invoices and other documents are required
Zero tax rate applies
Export goods and cross-border taxable activities are subject to zero VAT rate
Including international transportation services, aerospace transportation services, etc.
Tax-free policy
Some cross-border services are subject to tax-free policies (such as conferences, exhibitions, storage and other services)
II. VAT policies of major importing countries Point
EU countries
EU VAT unified framework
Standard tax rate is not less than 15% (actual tax rates in different countries vary from 18% to 27%)
Remote sales threshold: €10,000 (unified after 2021)
Import VAT payment method
Traditional method: pay when goods are cleared
IOSS (Import One-Stop Service): Goods below €150 can be declared and paid in advance
Registration requirements
Registration for local VAT is required if annual sales exceed the target country threshold
Can use EU OSS system to simplify declaration
United States
No federal VAT
States collect sales tax (Sales Tax)
Tax rates range from 3% to 7% (some cities have additional taxes)
Economic nexus rules
Registration for taxation is required if physical presence or sales threshold is reached
State thresholds are usually $100,000 or 200 transactions
UK
Post-Brexit policy
Standard tax rate 20%
Import VAT threshold £135
Registration requirements
VAT registration is required for annual sales exceeding £85,000
Postponed VAT accounting can be used
Other regions
Southeast Asia: Most countries have VAT/GST, with tax rates of 5%-10%
Australia: GST 10%, low-value imported goods (≤AUD1,000) are subject to payment
Canada: GST 5% + sales tax of each province
III. Special provisions of cross-border e-commerce platforms
Platform withholding
Amazon, eBay and other platforms withhold VAT in some countries
Including the UK, EU, Australia, etc.
Warehouse country responsibilities
Using overseas warehouses requires registering VAT in the country where the warehouse is located
Such as the country where the EU FBA warehouse is located
IV. Compliance points
Registration compliance
Register VAT in countries that meet the threshold in a timely manner
Keep registration information updated
Declaration requirements
Submit VAT declaration forms on time (usually quarterly declarations)
Keep complete transaction records for at least 5-10 years
Invoice specifications
Comply with local invoice requirements
Contains necessary information such as VAT number
Tax refund application
Applicants who meet the requirements can apply for import VAT refund
Customs documents and other supporting documents are required
V. Risk Warning
Tax audit risk
Countries strengthen tax supervision on cross-border e-commerce
Non-compliance may result in fines and goods seizure
Exchange rate risk
Foreign currency tax calculation needs to consider the impact of exchange rate fluctuations
Policy change risk
Frequent adjustments in VAT policies of various countries require continuous attention
It is recommended that export companies formulate tax strategies based on the characteristics of the target market and consult professional tax consultants when necessary to ensure compliance operations.