a major change in the EU VAT! China Post B2C goods VAT policy details →

major changes to the EU VAT! Detailed Explanation of China Post's VAT Policy on B2C Articles & rarr;

With the rapid development of China-Europe trains

and air cargo transport are further secured

more and more Chinese cross-border e-commerce

will focus on the EU

Seize the Great Opportunities Brought by "the belt and road initiative"

International Logistics

Express Mail Service

EU's new VAT law formally implemented

Chinese sellers and e-commerce platforms

deliver mail to the EU promptly and in compliance?

need to pay attention to what?

VAT specific how to operate the declaration?

today small e all clear for you!

💙

# VAT collection rules

/ RULE CHANGE

This EU VAT Regulation Change

B2C item mail for non-EU sources

to understand

👇👇

declared value	Before adjustment	after adjustment
less than 22 (inclusive) €	is exempt from VAT	, and the tax payer is the sender.
22-150 (inclusive) €	and the tax payer is the recipient.	, and the tax payer is the sender.
150 € above	, and the tax payer is the recipient.	, and the tax payer is the recipient.

can see that the value of the original goods is less than (or equal to) 22 euros exempt from paying VAT policy cancellation, I .e.All imports into the EU are subject to VAT.

note that the value of the goodsis paid by the sender when the tax is less than (or equal to) 150 euros..

non-EU countries need to register VAT identification accounts (such as IOSS codes, etc.) in any EU member state to declare and pay taxes incurred in all EU member states at one time.

# VAT is paid

/ USAGE METHOD

by Mainland China

B2C items sent to EU member states

Depending on the value of the internal parts

VAT is also different.

👇👇

For goods entering the EU with an internal part value (total) exceeding 150 euros, or for goods entering the EU that are subject to consumption tax although the internal part value (total) does not exceed 150 euros, it is still required.follows the traditional process for VAT declaration;

For goods entering the EU whose value (in total) does not exceed 150 euros and is not subject to consumption tax,from 1 July 2021declaration process is as follows:

1. When the seller or platform sells, ensure that the buyer is shown the VAT amount to be paid to the EU at the latest when the order placing process is completed, and collect the corresponding VAT from the buyer. VAT rates are based on the rates of the EU Member State in which the buyer is located.

2. The seller or platform provides the postal service with the information required for customs clearance in the EU customs, including VAT identification account number (such as IOSS code, etc., which the seller or platform provides according to the actual registration results, hereinafter referred to as "VAT identification account number") and HS Code.

3. The seller or platform submits the VAT electronic declaration form through the portal of the registered VAT identification account in accordance with the requirements at the time of registration, and pays the corresponding VAT amount.

4. Keep records of completed sales for at least 10 years. Cross-border e-commerce platforms can uniformly register VAT identification accounts and collect and remit VAT on behalf of sellers, or they can register and complete tax declaration by sellers themselves. At present, for B2C goods mail entering the EU, neither China Post nor Daida Post provides VAT collection and payment services.

>> Swipe up and down to see more <<

# How to register a VAT identification account

/ HOW TO REGISTER

EU launches one-stop VAT declaration service

One Stop Shop(OSS)

can log on to the following website

select the required EU member states for registration

👇👇

https://ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en

note that only one EU member state can be selected to register a VAT identification account. After success, taxes incurred in all EU member states can be declared and paid at one time.

# China Post related requirements

/ REQUIREMENT

under the new EU VAT policy

China Post to China by Mainland China

B2C item mail to EU member states

requirements have also changed.

👇👇

From June 15, 2021, the collection and verification function of VAT-related information (including VAT payment method and VAT identification account number) will be added to the China Post Agreement Customer Portal page. For mail sent from mainland China to EU member states, customers need to select the VAT payment method (import scheme/non-unionscheme/other) according to the actual situation, and fill in the corresponding VAT identification account number. If the tax payment method is other, the VAT identification account is null by default.

At present, China Post's system does not force HS Code verification for the time being. If any EU member states update the requirements of HS Code, China Post will inform the customer in time and update the verification rules in the system.

Considering that some platforms have different requirements for filling in VAT related information for offline delivery, China Post will add corresponding information items and system rules on the customer portal page of the agreement according to the requirements of the platform, and ask the seller to fill in truthfully according to the requirements of the platform.

If the order comes from the AliExpress platform, when placing an order on the agreement customer portal page, select the platform logo of the order as "AliExpress" and enter the main order number provided by the platform. AliExpress will automatically push the VAT identification account to China Post. The seller does not need to enter the VAT payment method and VAT identification account.

hit the point! The more detailed the information is prepared

speed will be faster oh ~

# FAQ Q & A

/ QUESTION & ANSWER

is taxed twice?

mail processing be affected?

......

10 questions that everyone cares about.

👇👇

determine whether mail is B2C or C2C?

China Post does not judge the type of customer's mail. EU Customs will judge by the data it has. If you are an agreement customer registered with China Post, we recommend that you follow the VAT policy for B2C items.

post offices collect VAT on their behalf?

China Post and EU member states do not currently provide VAT collection and payment services.

declare and pay VAT?

Please visit the following website:

https://ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en

select any EU member state to register, obtain a VAT identification account, and follow the guidelines on the website to declare and pay taxes. or through a third party agent.

do not declare and pay VAT?

For items with a total value of more than 150 euros, or items with a total value of less than 150 euros but subject to consumption tax, the seller or platform does not need to declare VAT in advance. When the mail arrives at the EU customs, the customs will notify the recipient to pay the tax as required and release it.

For items with a total value of less than 150 euros and no consumption tax, if the seller or e-commerce platform does not declare VAT, the mail will not be able to pass through the fast customs clearance channel when arriving at the EU customs. The customs may notify the recipient to pay VAT again, and the recipient will also have to bear other expenses that may be incurred. If the customs cannot contact the recipient, the mail will be returned by the postal service after a period of residence at the customs.

Customs determine whether a mailed item has received VAT?

Post will submit the VAT identification account number to the shipping customs through the electronic forecast customs information. EU customs will check the validity of the VAT identification account to determine whether the item has been paid VAT. So please, youmust ensure that accurate VAT identification accounts are provided to China Post..

the account number is not identified by VAT through forecast information transmission?

For mail that does not require VAT declaration in advance (e. g. items with a total value of more than 150 euros, or items with a total value of less than 150 euros but subject to consumption tax), VAT identification account number transmission through electronic forecast information is not required. When the mail arrives at EU customs, the customs will notify the recipient to pay the tax as required and release it.

For mail that requires VAT declaration in advance (e. g. items with a total value of no more than 150 euros and no consumption tax),No matter whether the seller or the e-commerce platform registers and declares VAT, as long as the VAT identification account number is not transmitted through the electronic forecast customs information, the customs will notify the recipient to pay the tax when the mail arrives at the EU customs.. Compared with the mail that accurately provides VAT identification account number according to the requirements, the customs clearance efficiency will be affected.

is taxed twice when it arrives at EU customs?

As long as the customer provides accurate electronic forecast information and VAT related information to China Post as required, China Post will ensure that the information is successfully sent to the mailing post. Therefore, it is very important to strictly comply with our information data requirements. If any item of electronic forecast information does not meet the requirements, it will lead to the failure of electronic forecast information transmission. In the case that China Post has successfully transmitted the electronic forecast information, if the mail is still taxed twice, you can appeal to the EU.

being taxed twice?

may incur other costs to be borne by the recipient, the exact amount of which varies from one EU Member State to another.

When will the EU's new VAT deal be implemented?

At present, EU member states have not yet required a unified effective node for the mail applicable to the New Deal. In order to ensure your interests, China Post will be ready to receive and transmit your VAT related information on June 15, 2021. You can send us this information as soon as you are ready. If an EU member state updates the specific effective node of the mail applicable to the New Deal, China Post will inform you of the relevant information in a timely manner.

Q10

the recipient's phone number and e-mail are not provided?

If the mail has been remitted by the seller or platform for VAT, not providing the recipient's email address and phone number will not affect customs clearance, but will affect the postal processing time limit to a certain extent. If VAT is not remitted, the lack of e-mail address and telephone number will result in the customs not being able to contact the recipient, unable to pay tax, and thus causing the mail to be returned. Therefore, it is recommended that you fill in the electronic forecast information sent to China Post completely, truthfully and accurately.

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