wish商户在美国以外的国家登记VAT/GST的阈值要求是多少？-ESG跨境

商户在美国以外的国家登记 VAT/GST 的阈值要求是多少？ 

每个国家的阈值和要求不一样，Wish商户应根据各国的要求向相关税务机构登记，并代收代缴相关税费（即 VAT 和 GST 等）。wish商户有责任确定其是否向用户提供了应税供货（可征税的商品），以及是否负有税务登记义务。

在有些国家，当商户的应税供货超过规定的交易额时（一般限12个月内，但也可能会累计），登记阈值一般很容易达到。未设置登记阈值的国家/地区通常都需要登记，无论订单金额或订单量，只要供货商供应应税商品，即需要登记。

示例：

• 有登记阈值：澳大利亚 - 自2019年2月起，当前或预计年营业额至少为75,000澳元（不包括 GST）的实体，无论是否在澳大利亚间接税区，均需登记 GST。

• 无登记阈值：德国 - 自2019年2月起，供应应税商品或服务的非德国公司一般要求登记 VAT，即使所供货物/服务总价值为1欧元。

What are the threshold requirements for a Merchant to /GST register for non-US countries? 

Every country will have their own thresholds and requirements before Merchants are required to register with the national taxing authority and collect and remit tax on sales (i.e. , GST, etc.).  It is the responsibility of the Merchant to determine if they are making taxable supplies (i.e. a qualifying good) to Customers that creates a tax registration obligation.

Registration thresholds are typically exceeded, in some countries, when a Merchant’s taxable supplies exceed a stipulated turnover amount, commonly in a 12-month period but may also be accumulative. Countries that do not apply a registration threshold generally require registration, regardless of volume or monetary amount of sales, as soon as the supplier makes a qualifying taxable supply.

For example:

• Registration Threshold applied: Australia - as of February 2019, an entity, whether in or outside of the Australian indirect tax zone, and whose current or projected annual turnover is currently at least equal to AU$ 75,000 (excluding GST) is required to register for GST.

• No Registration Threshold:  Germany - as of February 2019, non-German businesses supplying taxable goods or service are generally required to register for VAT, even if the total value of supplies EUR1.

特别声明：以上文章内容仅代表作者本人观点，不代表ESG跨境电商观点或立场。如有关于作品内容、版权或其它问题请于作品发表后的30日内与ESG跨境电商联系。