Amazon之德国VAT申请资料和流程

Entering the German market -

General information

进入德国市场--一般信息

法律形式 LEGAL FORM

可合法的形式有：Possible reasonable legal forms are:

1. 公司(公司有限责任公司) 可以为附属公司GmbH (corporation with restricted liability), potentially as a subsidiary

2. 个体经营( 不限制的个人责任) Sole trader (unrestricted personal liability)

3. 合作（合伙不限制的个人责任) Partnership (unrestricted personal liability of the partners)

4. 分公司Branch office

?由(外国) 总公司管理Dependent on (foreign) head office management

?主经营模式：自己管理，单独的银行帐户，会计Autonomous: own management, separate bank account, accounting

5. 尽管我们通常建议客户拥有德国股份有限公司，但是这对中国客户可能有难度，因为成立德国公司一定要

本人在场. Although we usually advice foreign clients to set up a GmbH, it might not be easily realizable, because personal attendance is required for the foundation.

6. 因为进入德国市场有很多可能性, 我们建议客户找德国的专业人员商议具体的法务亊议.Since there are

many possibilities to enter the German market an individual counsel with respect to the costs and steps is advisable.

Entering the German market – Process of filing for VAT

purposes

增值税：进入德国市场------增值税申报

程序

IN ADVANCE前提

?每次进出口（货物移动）、销售、发票等需要卖家自己做分析判断. 我们不可能针对每个公司提供进出口和/或商业活动有关VAT的具体建议.

?Every specific import, export (goods movement), sale, invoice etc. needs to be judged for itself, so we are not able to assist you

with a general information on specific import and/or trade activities with referring to VAT purposes.

通常来讲，每位在德国经商的卖家和公司, 提供货物或服务的商家都需要到德国税务系统登记他的营业额.

?为了申报每季度的增值税，商家必需要注册德国税务官方系统.

In order to file for obligatory monthly VAT-returns a registration with the German tax authorities for VAT purposes is required.

1. 现金流增值税 Sollverteuerung (VAT upon agreed cash-flow )

2. 流动账号增值税 Istversteuerung (Cash accounting for VAT)?通常德国增值税申报需在下个月的10 号之前提交申报. 根据所选择的税收制度，对可收回的增值税的营业额和增值税一样，可通过向已发行的发票，以获得已申报的金额。

?可以申请将VAT申报时间延长一个月。尤其推荐海外商家使用这个权利。例如增值税申报为2015年6号，可以申请延迟到 8月10号前提交）

?支付所得税申报表还因申报到期日而到期。它不能支付的外国银行账户直接付款授权书

?除了特别的 Inter-community legislation 要求按月提交欧洲销售清单，需要提交到下个月的25号。不可以申请时间的延迟！

Beside that special European Inter-community legislation require to file for a monthly European Sales Listing, that has to be filed up to the 25th of the following month. No time extension can be granted!

?年度纳税申报要每年的12月31号提交，如果您已有委托税务顾问处理您的税务

The annual tax declaration has to be filed up to 31.12. of each year assumed a tax advisor has been mandated (otherwise till the 31.05).

Entering the German market - Process of filing for VAT

增值税进入德国市场--增值税申报流程

VAT/DOCUMENTS/ INFORMATION REQUIRED FOR THE REGISTRATION PROCESS:

注册过程中需要的文件/信息：

1. （海外）公司名称(foreign) name of the company

2. 公司的法人/董事和CEO owner/shareholder and CEO of the company

3. 公司地址address of the company

4. 签字授权委托书（便德国会计师与本地的税务局直接联系) signed power of attorney (this enables us to communicate with your local tax office directly, in order to answer if any questions arise)

5. 签字登记德国财政管理机构申请表格 signed form for registration with German fiscal authorities

6. 中国企业登记证明, 这份文件要到公证处办理英文的翻

译。 Certificate of residence/ excerpt from a commercial register of China, and it need to be legalised by Chinese Notary in English.

7. 如果您拥有欧洲的实体公司，也可以在德国注册增值税号, 那么你要提供这个欧洲的实体公司以上的文件.

In case that another European entity exists, it is possible to register this entity for VAT

purposes in Germany. Then we have to be provided with the above mentioned documents for the European entity.

Entering the German market - Process of filing for VAT purposes

增值税进入德国市场--增值税申报备案

程序

中国卖家在德国有商务活动VAT注册、报税和付款的流程Chinese client in Germany, the invoicing system and the registration process.

注册柏林税务局（概需要14天）然后客户会进入到德国每月增值税申报系统

Registration with the tax office in Berlin (processing time approx. 14 days). Afterwards the client is firmly bound to file for monthly VAT-returns.

提交Amazon的五个市场销售纪录( 营业额) ，进出和公司已交的VAT invoices. 德国会计师会帮你申请每月延长提交报税的申请，如果获得批准, 所有销售纪录( 营业额)必须在每月20号之前提交上的数据. Submission of a chart, that shows the turnover in Germany, the VAT, the input tax on turnover, European Sales Listing information and the recoverable input VAT of the respective month till 20 of the following month if time extension is granted.

德国会计师申报每月的增值税和退税VAT 电邮件发给客户, 包括退税的数据和在规定的时间内要交付的或退税的数额

Filing and submission of the monthly VAT-return and European Sales Listing. Email to the Mrs. Kwan including the tax return and the amount that needs to be paid in due time.

如果需要付款：由中国客户转账到德国财政当局。In case a payment needs to be done: bank transfer of the amount to the fiscal authorities by the Chinese client.