欧盟理事会通过网购增值税简化新规：进口一站式扩展至所有价值货物，2028年7月起适用
欧盟理事会11月9日同意进一步改善对进入欧盟的电商销售增值税（VAT）征收方式，使其与欧盟海关改革完全对齐。
现行进口一站式（IOSS）仅适用于150欧元以下包裹；新规将 IOSS 扩展至所有价值的货物，非欧盟经营者在一个成员国登记即可处理全欧增值税义务。IOSS 亦扩展至存放在欧盟海关仓库内的电商货物。自2028年7月1日欧盟海关数据枢纽上线起，非欧盟线上平台将被视为「视同供应商」，须在结账价格中包含全部增值税与关税并代为缴纳。
下一步是咨询欧洲议会后由理事会正式通过，新规自2028年7月1日起适用。主持会议的爱尔兰副总理兼财政部长 Simon Harris 称，这是欧盟海关框架根本性改革的最后一块拼图。（来源：欧盟理事会）
EU Council Approves Further VAT Simplification for Online Sales: Import One-Stop Shop Extended to Goods of All Values From July 2028
The Council of the European Union agreed on November 9 to further improve how VAT is levied on e-commerce sales entering the EU, aligning it fully with the EU customs reform.
The Import One-Stop Shop (IOSS), currently limited to parcels worth up to €150, will be extended to goods of all values, so non-EU operators can register in one member state to handle VAT obligations across the EU. The IOSS will also cover e-commerce goods stored in EU customs warehouses. From July 1, 2028, when the EU Customs Data Hub goes live, non-EU online platforms will be treated as deemed suppliers and must include all VAT and customs duties in the checkout price and remit them.
The rules will be formally adopted by the Council after consulting the European Parliament and will apply from July 1, 2028. Simon Harris, Ireland's Deputy Prime Minister and Finance Minister, who chaired the meeting, called it the final piece of the puzzle of a fundamental reform of the EU customs framework. (Source: Council of the European Union)
来源：欧盟理事会
发布：GSM·美国（发布链接）
图片来源：图片来源：GSM国家站图库（Wikimedia Commons开放授权） / Image: GSM country library (Wikimedia Commons, open license)
GSM Global · 本篇英文版 English edition of this story
