有關如何通過商戶平臺完成歐盟增值稅問卷的詳細說明，請參閱下文（有關通過 Merchant Plus 平臺訪問該問卷的詳細信息，請參閱本文末尾的說明）：

1. 對于已經在賬戶 > 配送設置頁面開通部分或所有歐盟國家/地區的非歐盟本土商戶，可登錄商戶平臺主頁，在“代辦項”部分點擊“開始填寫問卷”，即可訪問“歐盟增值稅問卷”。相關商戶也會收到電子郵件通知，提醒其完成問卷。

此外，任何非歐盟本土商戶若在賬戶 > 配送設置頁面開通歐盟目的國/地區，點擊“應用于現有非促銷產品”后都會看到完成問卷的提示。請注意，在完成問卷之前，系統將不允許商戶在“配送設置”頁面開通新的歐盟國家/地區。

2. 在“歐盟問卷”頁面，準確回答所有問題，幫助 Wish 確定商戶的義務。

1). 您是否在任意歐盟成員國負有企業所得稅或個人所得稅納稅義務？

如果回答“是”，商戶必須上傳公司營業執照作為證明。如需了解如何獲得公司營業執照副本，請與注冊國家/地區的企業注冊機構聯系或訪問其網站。

如果回答“否”，商戶需繼續回答問題2、問題3和問題4。

2). 您是否在任意歐盟成員國雇用了員工？

3). 您是否在任意歐盟成員國有辦公地址（如租用的辦公室）？

如果回答“是”，商戶必須提供辦公地址。如果商戶在歐盟境內有多個辦公地址，只需提供一個。

4). 您是否在任意歐盟成員國的商業登記處進行了登記，并且/或者注冊了增值稅號碼？

如果回答“是”，商戶必須提供增值稅號碼和/或商業登記號。為了幫助 Wish 驗證信息，我們強烈建議商戶盡可能兩個號碼都提供。請注意，在“增值稅號碼”字段輸入值后，“增值稅登記國家/地區”下拉菜單將變成必填項。

回答完所有相關問題后，點擊“提交”，將問卷提交給 Wish 進行審核。

3. 審核完成后，商戶可在稅務設置頁面看到其店鋪的“歐盟營業機構”狀態，根據商戶對問卷的回答，可能有以下幾種狀態：

• 未設立：問卷已成功提交，Wish 已確定商戶沒有在歐盟境內設立營業機構。如果商戶認為在問卷中提供的信息不準確，可在“歐盟營業機構”狀態區域點擊“重新提交問卷”按鈕，重新填寫后再提交。

• 待審核：歐盟增值稅問卷已成功提交， 團隊正在進行審核。在最終確定“歐盟營業機構”狀態之前，Wish 將假設商戶尚未在歐盟境內設立營業機構。

• 已驗證：根據商戶在歐盟問卷中提供的信息，經審核，Wish 團隊已確定商戶在歐盟境內設有營業機構。

• 已拒絕：根據商戶在歐盟增值稅問卷中提供的信息，經審核，Wish 團隊已拒絕商戶的提交，并確定商戶沒有在歐盟境內設有營業機構。如果商戶認為在問卷中提供的信息不準確，可在“歐盟機構”狀態區域點擊“重新提交問卷”按鈕，重新填寫后再提交。

請注意，如果商戶不小心錯過或跳過商戶平臺主頁“待辦項”部分的提示，也可以直接從稅務設置頁面訪問問卷。在完成問卷之前，上面顯示的“歐盟營業機構”狀態將為未開始。

接下來，歐盟本土商戶以及在歐盟境內設有營業機構的非歐盟本土商戶（根據上述問卷確定）可以參閱此指南，完成歐盟“稅務設置”（2021年6月28日起開始可以設置）。

注意：擁有 Merchant Plus 平臺訪問權限的商戶可直接通過 https://merchant.wish.com/tax/settings 訪問歐盟增值稅問卷。Merchant Plus 商戶還會收到完成問卷的電子郵件通知。

See below for a walkthrough of how to complete the EU VAT Questionnaire on Merchant Dashboard (for details on how to access the questionnaire via Merchant Plus dashboard, see the end of this article):

1. For non-EU domiciled merchants who have already enabled shipping to some or all EU countries in Account > Shipping Settings, the EU VAT Questionnaire can be accessed under the “Things to do” section of the Merchant Dashboard homepage by clicking “Start Questionnaire”. Applicable merchants will also be notified by email to complete this questionnaire.

Additionally, any non-EU domiciled merchant attempting to enable an EU destination country in Account > Shipping Settings will be prompted to complete the questionnaire after clicking “Apply to existing non-promoted products”. Please note that going forward, merchants will not be allowed to enable new EU countries in Shipping Settings until the questionnaire has been completed.

2. On the EU VAT Questionnaire page, answer the questions accurately to help Wish determine merchants’ EU VAT obligations.

1). Are you subject to Corporate Income Tax or Personal Income Tax in any of the European Union (EU) Member States?

If Yes, merchants will be required to upload their business registration extract document as proof. Merchants may find out how to request a copy of this document by contacting or visiting the website of their national or local company register.

If No, merchants will be prompted with questions 2, 3, and 4. 

2). Do you employ personnel in any of the EU Member States?

3). Do you have a business address (e.g. a rented office space) in any of the EU Member States?

If Yes, merchants will need to provide their business address. If merchants have multiple business addresses in EU countries, they will only need to provide one business address.

4). Are you registered with a trade registry, and/or are you VAT registered in any of the EU Member States?

If Yes, merchants will need to provide your VAT Number and/or Business Registration Number. To help with the information validation process, we strongly encourage merchants to provide both numbers if possible. Please note that entering any value in the VAT Number field will make the Country/Region for Registration dropdown required to complete.

Click “Submit” after answering all applicable questions to submit the questionnaire to Wish for review.

3. See below for a breakdown of various EU Establishment statuses (seen on the Tax Settings page) based on answers to the questionnaire:

• Not Established: EU Questionnaire has been successfully submitted and it has been determined that the merchant does not have an EU establishment. If the merchant believes that inaccurate information has been provided in the questionnaire, they may click the “Re-submit Questionnaire” button under the EU Establishment status area to access it again and re-submit.

• Pending Review: EU VAT Questionnaire has been successfully submitted and is currently being reviewed by the Wish team. Until the EU establishment status is finalized, Wish will assume that the merchant does not have an EU establishment yet. 

• Validated: Based on a review of the answers provided in the EU VAT Questionnaire, the Wish team has determined that the merchant has an EU establishment.

• Rejected: Based on a review of the answers provided in the EU VAT Questionnaire, the team has rejected the merchant’s submission and determined that the merchant does not have an EU establishment. If the merchant believes that inaccurate information has been provided in the questionnaire, they may click the “Re-submit Questionnaire” button under the EU Establishment status area to access it again and re-submit.

Note that if merchants accidentally missed or skipped the prompt from the “Things to do” section on Merchant Dashboard homepage to access the questionnaire page, they may also access the questionnaire directly from Tax Settings homepage. Until the questionnaire is completed, the status of “European Union (EU) Establishment” shown above will be Not Started.

Next, EU domiciled merchants and non-EU domiciled merchants with an EU establishment (as determined by the above questionnaire) can use this guide to set up their EU Tax Settings (available to set up starting June 28, 2021).

 

NOTE: Merchants with access to Merchant Plus dashboard may access the EU VAT Questionnaire by visiting https://merchant.wish.com/tax/settings directly. Merchant Plus merchants will also be prompted to complete the questionnaire via email.

特別聲明：以上文章內容僅代表作者本人觀點，不代表ESG跨境電商觀點或立場。如有關于作品內容、版權或其它問題請于作品發表后的30日內與ESG跨境電商聯系。