下文概述了歐盟增值稅改革的內容，并列出了商戶可以采取的一系列行動，以確保商戶符合這些新規定。

新規（2021年7月1日生效）

下文詳細概述了將于2021年7月1日起生效的歐盟增值稅規定變更點：

1. 歐盟增值稅規定的變更點：

• 取消價值不超過22歐元的小額貨物進口時免征增值稅的政策。也就是說，新規定生效后，所有進口到歐盟的貨物，無論價值多少，都需要繳納。

  現行的歐盟內部商品跨國遠程銷售閾值將被廢除，適用于歐盟全境的新閾值為1萬歐元。也就是說，新規定生效后，年銷售額超過1萬歐元的歐盟本土商戶必須在收貨地（目的國/地區）繳納。

• EU VAT 2021 Overview
  

  Please note that information provided in this article does NOT constitute tax, legal, or other professional advice.

  
  

  The European Union (EU) has released details of changes to the collection of EU Value-Added Tax (VAT) on goods sold to customers in the EU, effective July 1, 2021. These changes will impact imports into the EU, supplies within the EU by non-EU domiciled merchants, and cross-border supplies by EU domiciled merchants. 

  The below article outlines the EU VAT changes and a list of actions merchants can take to ensure they are in compliance with these changes. 

  EU VAT Changes (effective July 1, 2021)

  The below list contains a detailed overview of the changes to EU VAT starting July 1, 2021:

  1. Updates to existing EU VAT policies:

  exemption for the import of goods into the EU less than or equal to €22 will be abolished. As a result, all goods imported into the EU will be subject to .  
  

  The current distance sales thresholds for intra-EU cross-border supplies will be abolished and replaced by a new EU-wide threshold of €10,000. EU domiciled merchants with annual sales of more than €10,000 will have to remit VAT in the EU country where the goods are being shipped to (destination country).