英国VAT註册为非居民公司的应纳税人(NETP)法规问答

英国非居民公司(NETP)进出口证号申请服务, 英国非居民公司(NETP) VAT证号申请服务，英国非居民公司(NETP) VAT计算申报及代收代缴税款服务，UK GST Registration for Non-established taxable persons(NETP)。

英国非居民公司(NETP)VAT相关服务

只要申请英国进出口证号及VAT证号就可卖到英国全境，您知道吗?

Email：lon4ww@evershinecpa.com
或
英国永辉BPO有限公司
CA　Nady Wong　说中文和英文
或
联络人:
林幸穗协理 (Director Anny Lin)
手机：+886-937-606-272
skype: annylin8008
wechat: annylin8008
电话：+886-2-2717-0515 分机:110 

什麽是非居民公司应纳税人(NETP)?
增值税 37150 -非居民公司(NELP): 什麽是非居民公司应纳税人?
任何在英国生产应税用品的人，即使在英国没有实际存在，也有责任在英国註册。
我们将此类人员称爲非居民公司(NELP)。
NETP 指的是任何非英国居民、没有英国营业机构的人,如果是公司,则不在英国註册。
英国常设机构的存在，如果：
重要的管理决策和企业的中央行政管理是在英国进行的
该企业有一个永久的实体存在与人力和技术资源,使或接受应税供应在英国.
我们通常会认爲在英国註册成立的公司在这里设有办事处,只要它能够在其註册办事处接收商业用品。
注：
我们不认爲在Isles of Man建立的企业是 NETP 。
他们继续受益于英国增值税註册门槛。
VATREG37150 – NETP: what is an NETP?
Any person who makes taxable supplies in the UK may have a liability to be registered in the UK even if they have no physical presence here.
We refer to such persons as non-established taxable persons (NETP).
An NETP is any person who is not normally resident in the UK, does not have a UK establishment and, in the case of a company, is not incorporated here.
A UK establishment exists if:
the place where essential management decisions are made and the business’s central administration is carried out is in the UK the business has a permanent physical presence with the human and technical resources to make or receive taxable supplies in the UK.
We would normally consider a company which is incorporated in the UK to have an establishment here as long as it is able to receive business supplies at its registered office.
Note:
We do not consider businesses established in the Isle of Man to be NETP.
They continue to benefit from the UK VAT registration threshold.

英国对于NETP有关的供应地规定为何？
VATREG37200 -非居民公司应纳税人:供应地
从NETP取消国内登记门槛并没有：
改变英国供应规则
创建新类型的责任
影响确定供应地的标准。
仅向英国提供反向收费服务的海外企业通常不会受到门槛取消的影响。
然而,有一些例外,这是在英国的应税供应,他们提供给私人客户,而不是企业.
例如,与位于英国的土地有关的服务,以及演出在英国举行时的娱乐服务。
VATREG37200 – NETP:place of supply
The removal of the domestic registration threshold from NETP did not:
change the UK supply rules
create new types of liability
affect the criteria for determining the place of supply.
Overseas businesses making only reverse charge supplies of services to the UK are not normally affected by the removal of the threshold.
However, there are some exceptions which are taxable supplies in the UK where they are supplied to a private customer rather than to a business.
For example, services in connection with land located in the UK, and entertainment services when the performance takes place in the UK.

英国对于 (NETP)有关註册豁免和登记例外规定为何？
VATREG37250 -非居民公司(NELP):註册豁免和例外
豁免登记
在英国只生产或主要生产零税率用品的 NETP（也就是说，如果他註册，会一直处于Repayment状况）可以按照通常的方式申请豁免註册。
登记例外
在Schedule 1A没有营业额的门槛，因此 NETP 不能申请註册豁免。
如果他製造或打算製造任何价值的应税用品，他有义务在英国註册。
VATREG37250 – NETP:exemption and exception from registration
Exemption from registration
An NETP who makes only or mainly zero-rated supplies in the UK (that is, who would always be in a repayment situation were he to register) can apply for exemption from registration in the usual way.
Exception from registration
There is no turnover threshold in Schedule 1A, so an NETP cannot apply for exception from registration.
He is liable to register in the UK if he makes, or intends to make, taxable supplies of any value here.

英国对于 (NETP)有关远程销售规定为何？
VATREG37300 -非居民公司(NELP):远程销售
如果一个 NETP在远程销售门槛下向英国客户进行远程销售，那麽供应地将是供应商根据远程销售规则所属的地方。
NETP不需要根据新的Schedule 1A的规定进行註册，直到超过远程销售门槛并且供应地成爲英国。
在这一点上，他将被要求根据Schedule 2 登记。
在Schedule 2 中改变向英国供货地点的选择，同时使远距离销售低于阈值，他也可以选择。
VATREG37300 – NETP:distance selling
If an NETP makes distance sales of goods to UK customers under the distance selling threshold, then the place of supply will be where the supplier belongs under the distance sales rules.
The NETP is not required to register under the provisions of the new Schedule 1A until the distance selling threshold is exceeded and the place of supply becomes the UK.
This is the point at which he would have been required to register under Schedule 2.
The option in Schedule 2 to change the place of supply to the UK whilst making distance sales below the threshold is also available to him.

英国对于需登记而未登记的(NETP)之处罚制度为何？
增值税 37350 -非居民公司应纳税人：未登记的非居民公司应纳税人
没有在正确的时间登记增值税的NETP将受到正常的处罚制度。
如往常一样，Failure to Notify罚款的数额将与企业的行爲挂钩。
故意或隐瞒不遵守行爲会受到更高的惩罚，合作和披露会减轻处罚。
如果企业有合理的理由不遵守规则，则可能不受处罚。
VATREG37350 – NETP:NETP failing to register
An NETP who fails to register for VAT at the right time will be subject to the normal penalty regime.
The amount of the Failure to Notify penalty would, as usual, be linked to the business’s behavior.
Deliberate or concealed non-compliance attracts a higher penalty and cooperation, and disclosure will reduce the penalty.
The business may not be liable to a penalty if it has a reasonable excuse for not complying with the rules.

英国ＨＲＭＣ允许(NETP) 使用海外银行账户来往吗？
VATREG37360 -非居民公司应纳税人:海外银行账户
无论是在线服务，还是申请註册英国增值税的纸质方式，都不允许申请人提供海外银行账户的详细信息。
如果 NETP是在repayment situation的情况下,我们不持有英国银行帐户的详细信息,他将被发送一个payable order。
如果他的国内银行不允许他在他的账户中存入payable order，你应该建议他选择在英国设立一个银行账户。
VATREG37360 – NETP:overseas bank accounts
Neither the online service nor the paper method of applying to register for UK VAT gives applicants the option to provide details of an overseas bank account.
Where an NETP is in a repayment situation, and we don’t hold details of a UK bank account for him, he will be sent a payable order.
If his domestic bank will not permit him to deposit a payable order in his account, you should advise him that his alternative is to set up a bank account in the UK.

英国对于NETP 在英国登记GST的註册选项为何?
VATREG37370 -非居民公司(NELP):适用于 NETP 的註册选项
要求在英国註册增值税的 NETP 通常可以选择以下三种註册方式之一:
*指定一名增值税代表
*指定增值税代理人
*直接註册HMRC.
ATREG37370 – NETP:registration options available to NETP
An NETP who is required to register for VAT in the UK will normally be able to choose one of three registration options:
*appoint a VAT representative
*appoint a VAT agent
*register direct with HMRC.

英国对于NETP 指定”增值税代表”在英国註册GST的规定为何?
VAT REG 37400 -非居民公司(NELP):要求指定增值税代表
根据 1994 年《增值税法》第 48 ( 1 )条，该部有权指示未在欧盟设立业务的 NETP 任命一名增值税代表。
一旦被指定，增值税代表将在与纳税人同等程度上负责纳税人增值税事务的所有方面，包括增值税的责任。
这一权力得到加强，作爲《 2016 年金融法案》提出的一揽子措施的一部分，旨在解决通过网上销售逃避增值税的问题。
自 2016 年 11 月 7 日起，税务部有权指示没有欧盟机构的 NETP 任命一名增值税代表，该代表应在英国成立是合适和适当的(见 VATREG37410 )
只有当您确信某个特定个人能够在必要时偿还其委託人的增值税债务时,您才应同意以增值税代表的身份任命该人。
(很可能任何人作爲增值税代表将需要採取某种形式的财务保护。
从 2016 年 10 月 13 日起，无论是否有关于指定增值税代表的指示，税务局可以选择要求不在英国设立的纳税人提供某种形式的担保。
VATREG37400 – NETP:requirement to appoint a VAT representative
The Department has the power under the VAT Act 1994, section 48(1) to direct an NETP whose business is not established in the EU to appoint a VAT representative.
Once appointed, the VAT Representative is responsible to the same extent as the taxable person for all aspects of the taxable person’s VAT affairs including liability for VAT.
This power was strengthened as part of a package of measures introduced in Finance Bill 2016 to tackle VAT evasion through online sales.
From 7 November 2016, the Department has the power to direct an NETP which has no EU establishment to appoint a VAT representative who is established in the UK, and is fit and proper (see VATREG37410).
You should only agree to the appointment of a particular individual in the capacity of a VAT Representative if you are confident that they will be able to, if necessary, meet their principal’s VAT debts.
(It is likely that anybody acting as a VAT Representative will need to have taken out some form of financial protection.)
From 13th October 2016, the Department may choose to require some form of security from a taxable person who is not established in the UK whether or not there has been any direction regarding the appointment of a VAT representative.

英国税务局有权拒绝NETP 指定的”增值税代表”吗?
VATREG37410 -非居民公司(NELP):适合和适当的增值税代表
自 2016 年 11 月 7 日起，税务局有权拒绝註册一个人爲增值税代表，或撤销某人作爲增值税代表的登记，如果他们确信该人不适合以该身份行事。
在确定一个特定的个人是否适合担任 NETP 的增值税代表时，税务部将使用以下标准。

一个人可能不被接受作爲一个 NETP 的增值税代表，如果他们:
*根据《公司法》被取消董事资格
*正在或曾经参与犯罪和/或有相关的刑事定罪
*以前在增值税或任何其他制度中担任类似角色的请求被撤销或拒绝
*个人因蓄意不当行爲受到处罚
*与他们希望代表的业务、或与该业务所涉及的关键人员、或任何不合规或欺诈的业务有任何联繫
*有欺诈交易历史
*没有资产也没有保险
*没有履行自己的税务责任，例如没有支付自己的增值税债务或没有提交个人纳税申报表
*有杰出的，未管理的HMRC债务或者历史上支付不善
*提交或曾经提交过不准谁和不完整的申请，并企图欺骗他人，例如盗用他人姓名
*破产或在 IVA (个人自愿安排)。
这份清单并非详尽无遗。
如果您认爲所指定的增值税代表不是合适的人选,您可以拒绝註册他们爲增值税代理人,或者取消他们的註册。
如果 NETP 是根据指示任命一名增值税代表，你应该指示他们任命其他符合“合适和适当”标准的人。
VATREG37410 – NETP:fit and proper VAT representatives for NETP
From 7 November 2016, the Department has the power to refuse to register a person as a VAT representative, or to cancel a person’s registration as a VAT representative, if they are satisfied that the person is not a fit and proper person to act in that capacity.
In determining whether a particular individual is a fit and proper person to act as a VAT representative for an NETP, the Department will use the following criteria.
A person may not be accepted to act as a VAT representative for an NETP if they:
*have been disqualified as a Director under Company Law
*are, or have been involved, in crime and/or have relevant criminal convictions
*have had previous requests for a similar role in VAT or any other regime revoked or refused
*have personally received penalties for deliberate wrongdoing
*have any connection with the business they wish to represent, or with key persons involved in that business, or with any non-compliant or fraudulent businesses
*have fraudulent trading history
*hold no assets and have no insurance
*have not fulfilled their own tax responsibilities, for example not paying their own VAT liabilities or not submitting their personal tax returns
*have outstanding, unmanaged HMRC debts or a history of poor payment
*submit or have previously submitted, an application that is inaccurate and incomplete and is an attempt to deceive, for example the hijacking of another person’s name
*are bankrupt or in a IVA (Individual Voluntary Arrangement).
This list is not exhaustive.
Where you consider that the appointed VAT representative is not a fit and proper person, you may refuse to register them as a VAT representative, or cancel their registration as a VAT representative.
Where the NETP is under a direction to appoint a VAT representative, you should instruct them to appoint somebody else who meets the ‘fit and proper’ criteria.

在英国，NETP 任命的”增值税代表”，需经过HRMC 同意吗?

VATREG37450 – 非居民公司应纳税人（NETP）：自愿任命加值税代表
《1994年加值税法》第48（2）条允许NETP在徵得HMRC同意的情况下，任命一名加值税代表代表他们处理所有加值税事宜。
（2）经委员同意，一个人——
（a） 上文第（1）款未要求指定另一人代表其就增值税行事，以及
（b） 满足该分款（a）、（b）和（c）款所指条件的物件，
可以指定另一人代表他处理加值税事宜。
VATREG37450 – NETP:voluntary appointment of a VAT representative
VAT Act 1994, section 48(2) allows NETP to appoint a VAT representative to act on their behalf in all VAT matters, with the agreement of HMRC.
(2) With the agreement of the Commissioners, a person—
(a) who has not been required under subsection (1) above to appoint another person to act on his behalf in relation to VAT, and
(b) in relation to whom the conditions specified in paragraphs (a), (b) and (c) of that subsection are satisfied,
may appoint another person to act on his behalf in relation to VAT.

在英国，NETP 任命的”增值税代表”，其职责为何?
VATREG37500 -非居民公司(NELP):增值税代表的职责
1994 年增值税法第 48 ( 3 )节规定了增值税代表的职责。
增值税代表负责确保：
所有的增值税申报表都按时提交，连同任何应付税款
如有需要，记录可供查阅
我们会收到我们合理要求的任何其他信息。
增值税代表对 NETP 在英国产生的增值税债务承担连带责任,因此我们可以就他们被任命之日或之后到期的任何未缴税款向他们追偿。虽然增值税代表与委託人之间的委任条款是双方之间的商业安排,但我们不会接受任何旨在限制代表责任的安排。
一个增值税代表可以代表多个委託人，但一名委託人只能有一个 VAT 代表。每个委託人必须单独註册。
如果增值税代表提交的申报表有多申报或少申报，应与其他增值税註册人提交的纳税申报表相同。
任何应付的额外税项及罚款，均以正常方式缴付。
无论是徵税还是罚款，都是代表人和被代表人的连带责任。
VATREG37500 – NETP: responsibilities of a VAT representative
Section 48(3) of the VAT Act 1994 sets out a VAT representative’s responsibilities.
The VAT representative is responsible for ensuring that:
all VAT returns are furnished on time, together with any tax due to be paid
records are made available for inspection when required
we are provided with any other information we may reasonably require.
The VAT representative has joint and several liability for VAT debts incurred by the NETP in the UK, so we can pursue them for any outstanding tax which has become due on or after the date from which they are appointed.
Although the terms of appointment between a VAT representative and principal are commercial arrangements between the two parties, we will not accept any arrangement which seeks to limit the representative’s liability.
A VAT representative may act for more than one principal, but a principal may have only one VAT representative. Each principal must be separately registered.
Where a return submitted by a VAT representative has an over or underdeclaration, it should be dealt with in the same way as a return submitted by any other VAT-registered person.
Any additional tax due and any penalties charged are payable in the normal way. Both the tax and the penalty are the joint and several liability of the representative and the principal.

英国NETP 任命加值税代表和以NETP身份註册GST 的程序为何?

VATREG37550 – 非居民公司应纳税人（NETP）：加值税代表和 NETP 身份註册GST 的程序
註册应在加值税代表的地址进行，并由负责代表所在地区的当地办事处控制。
加值税代表必须使用VAT 1、1A、1B 或 1C（如适用）为英国增值税註册 NETP。
委託人和加值税代表还必须填写VAT 1TR，这是一份具有法律约束力的档，其中提供了双方的详细资讯以及加值税代表的任命日期。
这两份表格必须在任命生效之日起30天内提交。
如果应纳税人被指示指定加值税代表，则该指示可以指定必须遵守的时间。
如果委託人或代理人的註册细节有任何变更，或者预约终止，则必须在变更后的30天内通知增值税註册服务。
加值税代表可能有责任或有权自行註册加值税。
VATREG37550 – NETP: registration procedures for VAT representatives and the NETP
Registrations are to be effected at the VAT representative’s address and controlled by the local office responsible for the area in which the representative is located.
The VAT representative must register the NETP for UK VAT using a VAT 1, 1A, 1B or 1C as appropriate.
VAT1-09-21.pdf (publishing.service.gov.uk)
Both principal and VAT representative must also complete a VAT 1TR, a legally binding document which provides details of both parties and the date of appointment of the VAT representative.
Both forms must be submitted within 30 days of the date from which the appointment became effective.
Where a taxable person has been directed to appoint a VAT representative the direction may specify a time by which it must be complied with.
If there is any change to the registration particulars of either the principal or the agent, or if the appointment ceases, the VAT Registration Service must be notified within 30 days of the change.
A VAT representative may have a liability or entitlement to register for VAT in their own right.

英国停止担任NETP 增值税代表的程序为何?

VATREG37600 -非居民公司(NELP):增值税代表停止担任
从我们收到变更通知之日或新代表任命之日起(以较早者为准),增值税代表通常将被视爲不再担任委託人的代表。
如果增值税代表是根据专员的指示任命的，则需要考虑确保指示的连续性（假设登记仍然适当）。
如果增值税代表是在自愿的基础上指定的，你应该採取步骤来确定委託人的意图。
如果没有进一步的任命，或任命一个代理人， NETP 应直接註册 NETP Unit in Aberdeen（如果註册仍然合适）：见 VAT REG 37850 。
VATREG37600 – NETP: VAT representative ceasing to act
A VAT representative will normally be regarded as having ceased to be the representative for the principal from either the date we receive notification of the change or the date of appointment of a new representative, whichever is the earlier.
If the VAT representative was appointed on the direction of the Commissioners, consideration will need to be given to ensuring the continuity of the direction (assuming registration remains appropriate).
Where the VAT representative was appointed on a voluntary basis, you should take steps to establish the principal’s intention.
In the absence of a further appointment, or the appointment of an agent, the NETP should be directly registered with the NETP Unit in Aberdeen (if registration remains appropriate): see VATREG37850.

英国政府用于打击不合规 NETP 的额外权力为何?

VATREG37615 – 非居民公司应纳税人（NETP）：用于打击不合规 NETP 的额外权力
除了直接任命加值税代表和/或要求某种形式的担保（参见VATREG37400）的权力之外，如果NETP严重不合规，您可以，在您认为适合所涉及的风险的情况下，强制註册（如果尚未註册）指示他们使用月度增值税申报表。
其中不合规的 NETP 在英国没有商业机构，并且通过eBay或亚马逊等在线市场向英国消费者销售在英国销售点的商品，您可以将在线市场视为对海外卖家的加值税责任承担连带责任。
（在实践中，我们预计这样做的效果是，市场将拒绝为任何海外卖家提供销售清单，这些卖家的增值税债务可能需要自己偿还。）
VATREG37615 – NETP: additional powers for use against non-compliant NETP
In addition to the power to direct appointment of a VAT representative and/or to require some form of security (see VATREG37400), where an NETP is seriously non-compliant, you may, where you think it would be appropriate to the risk involved,compulsorily register them (if they are not already registered)direct them to use monthly VAT returns.
Where a non-compliant NETP doesn’t have a business establishment in the UK, and sells goods which are in the UK at the point of sale to UK consumers via an online marketplace such as eBay or Amazon you may treat the online marketplace/s as jointly and severally liable for the overseas seller’s VAT liabilities.
(In practice, we expect the effect of this to be that the marketplaces will refuse to host sales listings for any overseas sellers whose VAT debts they risk having to meet themselves.)

英国对于NETP採用”指定代理人”在英国註册GST的规定为何?
VATREG37650 -非居民公司(NELP):指定代理人
根据普通法，任何人都可委任他人爲增值税的代理人。
NETP 必须提供一个授权信，我们才会处理与代理。
在 NETP 指定代理人的情况下，不存在连带责任，因此我们不能追究代理人对其主犯的增值税债务。
我们希望代理商保存并提供记录和账目以供检查，进行申报，并履行企业的一般增值税义务。
这种登记在代理人的地址进行，由代理人所在地区的当地办事处控制。
VATREG37650 – NETP:appointment of an agent
Under common law, any person may appoint someone to act as an agent for VAT purposes.
The NETP must provide a letter of authorization before we will deal with the agent. Where an NETP appoints an agent, joint and several liability does not exist, so we cannot pursue an agent for their princpal’s VAT debts.
We would expect the agent to keep and produce records and accounts for inspection, make returns, and discharge the general VAT obligations of the business.
Such registrations are effected at the agent’s address and controlled by the local office responsible for the area in which the agent is located.

英国对于NETP採用”指定代理人”方式註册GST， 其代理人及其负责人的登记程序为何?

VATREG37700 -非居民公司应纳税人：代理人及其负责人的登记程序
VAT 1 由委託人完成。
必须在表格 Box 4 栏中显示代理人的姓名和地址，并提供授权书。
VATREG37700 – NETP:registration procedures for agents and their principals
A VAT 1 is to be completed by the principal.
The name and address of the agent must be shown in box 4 of the form and a letter of authorization must be provided.

英国对于NETP採用”指定代理人”方式註册GST，代理人的作用为何? 代理人必须具备下列条件为何?

VATREG37750 -非居民公司(NELP):使用代理人避免註册
少数NETP可以利用 1994 年《增值税法》第 47 节的规定避免註册。
本节允许代理人：
代表海外委託人从另一成员国採购货物或从欧盟以外进口货物，然后在英国爲该委託人供应产品被视爲自己获得并供应货物，或进口并供应了货物。
代理人负责所有涉及的税款，从而避免了委託人登记的需要。
代理人必须具备下列条件：
海外委託人不得在英国製造任何其他应税用品。
在英国的货物供应必须通过一个代理商进行，该代理商就其自身的商业活动进行了註册。
代理人愿意并且能够作爲委託人负责在进口和随后在英国的供应中应付的税款。
也就是说，非英国委託人必须同意向代理人提供价格细节给英国客户，以便代理人能够开具适当的税务发票。
VATREG37750 – NETP: use of agents to avoid registration
A small number of NETP may be able to avoid registering by making use of the provisions of section 47 of the VAT Act 1994
This section allows an agent who:
either acquires goods from another Member State or imports goods from outside the EU on behalf of an overseas principal, and then supplies them in the UK on behalf of that principal to be treated as having acquired and supplied, or imported and supplied, the goods himself.
The agent accounts for all tax involved, thus avoiding the need for the principal to register.
An agent who wishes to act in this way must meet all the following conditions:
The overseas principal must not make any other taxable supplies in the UK.
The supplies of goods in the UK must be made through an agent who is registered in respect of his own business activities.
The agent is willing and able to account as principal for the tax due both at importation and on subsequent supply in the UK.
That is, the non-UK principals must agree to supply the agent with details of prices to their UK customers so that the agent is able to issue proper tax invoices.

英国NETP 指定代理人停止作为, NETP必须採取步骤为何?
VATREG37800 -非居民公司(NELP):代理人停止作为
当一个代理人停止行动时，你应该採取步骤来确定被代理人的意图。
如果没有进一步的任命， NETP 应直接NETP Unit in Aberdeen註册（如果註册仍然合适）。见 VAT REG 37850 。
VATREG37800 – NETP:agent ceasing to act
Where an agent ceases to act, you should take steps to establish the principal’s intention. In the absence of a further appointment, the NETP should be directly registered with the NETP Unit in Aberdeen (if registration remains appropriate). See VATREG37850.

英国对于NETP採用”直接登记”方式註册GST，其表格及步骤为何?
VATREG37850 -非居民公司(NELP):直接登记
如果 NETP 不希望指定增值税代表或代理人,他们将在总部设在NETP Unit based in Aberdeen註册并受其控制。
点击下载VAT申请表格和填写VAT申请表格提醒事项
NETP只能通过邮寄方式申请VAT号码
将申请表格填写完整后打印签字，通过国际快递至以下地址：
Non Established Taxable Persons Unit(NETPU),
HM Revenue & Customs,
Ruby House, 8 Ruby Place, Aberdeen,
AB10 1ZP,
United Kingdom.
VATREG37850 – NETP:direct registration
Where an NETP does not wish to appoint a VAT representative or agent, they will be registered at, and controlled by, the NETP Unit based in Aberdeen.
Non Established Taxable Persons Unit(NETPU),
HM Revenue & Customs,
Ruby House, 8 Ruby Place, Aberdeen,
AB10 1ZP,
United Kingdom.

英国税局发布操作手册最新的日期是哪天？
英国VAT註册为非居民公司的应纳税人(NETP)的发展史为何？
HMRC 内部手册 VAT 註册
来自： HM Revenue & Customs 2016 年 5 月 6 日
发佈更新： 2021 年 6 月 29 日
英国历史上允许其国内增值税註册门槛，适用于在英国生产应税用品的非居民公司应纳税人(NETP)。
NETP 包括，例如，农民市场的非英国商人和跨越陆地边界的爱尔兰服务供应商。
然而，欧盟法院的一项裁决(Schmelz C – 97 / 09)确认，只有在成员国设立的企业才能受益于其国内增值税登记门槛。
Schmelz 女士是德国人，她在奥地利租了一套公寓。
她的公寓租金收入使她低于奥地利的登记门槛，她不愿意自愿在那裏登记。
但欧盟法院裁定CIEU，由于她不是在奥地利成立的，她必须在奥地利註册VAT，儘管她的交易低于註册门槛。
1994 年《VAT Act》新的Schedule 1A 和 2012 年《财政法》做出的其他相应修改于 2012 年 12 月 1 日生效。
英国国内註册门槛不适用于 NETP 。
NETP 必须从以下他们製造最早日期 ，或他们希望在英国任何价值的应税用品，开始 註册。
HMRC internal manual VAT Registration
From:HM Revenue & CustomsPublished6 May 2016
Updated:29 June 2021
The UK historically allowed its domestic VAT registration threshold to apply to non-established taxable persons (NETP) who make taxable supplies in the UK.
NETP include, for example, non-UK traders at farmers’ markets and Irish service suppliers working across the land border.
However, a decision (Schmelz C-97/09) in the CJEU (the European Court of Justice) confirmed that only businesses established in a Member State can benefit from its domestic VAT registration threshold.
Ms Schmelz was a German national who rented out a flat in Austria. Her rental income from the flat placed her below the Austrian registration threshold and she did not wish to register there voluntarily.
But the CJEU ruled that, because she was not established in Austria, she must register for VAT there despite trading below its registration threshold.
A new Schedule 1A to the VAT Act 1994 and other consequential changes were made in Finance Act 2012 and came into force on 1 December 2012.
The UK domestic registration threshold does not apply to NETP.
NETP are required to register from the earliest of the date that they make, or they expect to make taxable supplies of any value in the UK.

英国VAT註册为非居民公司的应纳税人(NETP)的公告号为何？
VATREG37100非居民公司(NELP):公告
第 700 / 1 号通知我”是否应该註册增值税?’
第 700 / 11 号公告“取消註册”已更新，以反映Schedule 1A 的引进。
VATREG37100 – NETP:Public Notices
Notice 700/1 ‘Should I be registered for VAT?’and Notice
700/11 ‘Cancelling your registration’ have been updated to reflect the introduction of Schedule 1A.

**请注意下列事项：
以上内容为永辉研发及教育中心 (简称:永辉RD)于2021年10月摘要。
随着时间的推移，法规可能会发生变化，不同情况下会採用不同的选择。
所以在选择选项之前，请与我们联系或谘询该领域您信任的专业人士。
**徵求永辉RD长期兼职伙伴:
由于本网页内容需要随时更新，我们徵求对于此内容有实务经验的长期兼职伙伴。
如有意愿者，欢迎电邮: uk.tax.rd.tc@evershinecpa.com

Please also refer below linking page:
永辉为亚马逊推荐的卖家服务商
英国非居民公司(NETP)VAT相关服务
英国VAT註册为非居民公司的应纳税人(NETP)
只要申请英国进出口证号及VAT证号就可卖到英国全境，您知道吗?
英国公司税务(CIT+VAT)法规地图 

*永辉为亚马逊卖家服务商-日本
*只要申请EORI及VAT证号，就可卖到欧盟各国?
*英国非居民公司(NETP)VAT相关服务
*德国非居民公司(Non-Resident)VAT相关服务
*法国非居民公司(Non-Resident)VAT相关服务
*荷兰非居民公司(Non-Resident)VAT相关服务
*加拿大非居民公司GST/HST相关服务
*非居民澳洲GST相关服务
*台湾卖家到美国Amazon销售与服务税

联络我们:

Email：lon4ww@evershinecpa.com
或
德国永辉BPO有限公司
林幸穗  Anny Lin 协理
手机：+886-937-606-272
skype: annylin8008
wechat: annylin8008
电话：+886-2-2717-0515 分机:110 

*永辉为亚马逊卖家服务商-日本
*只要申请EORI及VAT证号，就可卖到欧盟各国?
*英国非居民公司(NETP)VAT相关服务
*德国非居民公司(Non-Resident)VAT相关服务
*法国非居民公司(Non-Resident)VAT相关服务
*荷兰非居民公司(Non-Resident)VAT相关服务
*加拿大非居民公司GST/HST相关服务
*澳洲非居民公司GST相关服务
*台湾卖家到美国Amazon销售与服务税
附加资讯
永辉100%关係企业
永辉总部、台北永辉、厦门永辉、北京永辉、上海那灵、深圳常新、纽约永辉、加州永辉、德州永辉、凤凰城永辉、东京永辉、首尔永辉、河内永辉、越南胡志明、曼谷永辉、新加坡永辉、吉隆玻永辉、雅加达永辉、马尼拉永辉、墨尔本永辉、澳洲雪梨、孟加拉永辉、新德里永辉、印度孟买、杜拜永辉、法兰克福永辉、巴黎永辉、伦敦永辉、荷兰永辉、西班牙永辉、义大利永辉、罗马尼亚永辉、多伦多永辉、墨西哥永辉、捷克永辉。
其他已提供中文化服务城市：
迈阿密、亚特兰大、俄克拉荷马、密歇根、西雅图、特拉华；
柏林; 斯图加特;布拉格；布加勒斯特；班加罗尔；泗水；
高雄、香港、深圳、东关、广州、清远、永康、杭州、苏州、崑山、南京、重庆、许昌、青岛、天津。
永辉潜在可服务城市 (2个月筹备期)：
我们为IAPA会员所,总部在伦敦，全球300个会员所，员工约1万人。
我们为LEA会员所,总部在美国芝加哥，全球600个会员所，员工约2万8千人。
Evershine is local Partner of ADP Streamline® in Taiwan.
(版本:2022/03)
更多城市更多服务  请点击 网站导览