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Home关于一站式服务 (OSS) 的须知事项
为促成销售的电子接口平台提供的信息
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2021 年 7 月 1 日起，如果电子接口平台（市场、平台等）促成在欧盟境外成立的卖家向欧盟买家远距离销售商品，则该平台就会被视为卖家，需要负责缴纳增值税。 要申报并缴纳该增值税，相关电子接口平台需要轻松注册名为“一站式服务 (OSS)”的专门电子系统。
- Published:
- Corporate author(s): Directorate-General for Taxation and Customs Union (European Commission)
- Themes: Intra-Community trade — Free movement of goods , Customs regulations
- Subject: administrative cooperation , customs cooperation , customs regulations , distance selling , electronic commerce , electronic government , EU Member State , goods and services , information system , intra-EU trade , VAT
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| ISSN | ISBN 978-92-76-24040-2 | DOI 10.2778/2595 | Catalogue number KP-03-20-665-ZH-N |
- Released on EU publications website:
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