Cross-border e-commerce (E-commerce) has expanded worldwide with Amazon, eBay, Shopify, and Corona Vortex, and is now the focus of attention for all companies. Cross-border e-commerce is often introduced as a good thing, with sales starting within minutes of creating a site and new sales opportunities from markets around the world. On the other hand, local taxes and various other costs are not shared much: local taxes such as VAT are levied and collected by the seller on the local buyer, but even in the case of cross-border e-commerce, there are cases of taxation, collection, and reporting.
Tax accountants, lawyers, and various other domestic professionals do not necessarily have knowledge of overseas tax and legal affairs.
IN THIS COLUMN, OPTI CORPORATION, WHICH HAS EXTENSIVE EXPERIENCE IN THE TAX ASPECTS OF CROSS-BORDER EC, PROVIDES A "CROSS-BORDER EC TAX NAVIGATOR" IN A Q&A FORMAT.
WE HOPE THAT OUR EC TAX NAVIGATOR WILL BE OF HELP TO VARIOUS COMPANIES CONSIDERING CROSS-BORDER EC.
【Q】IOSSって何ですか？
IOSS stands for Import Onestop Shop, which in Japanese is called the Import One-Stop System.
当該IOSS制度は2021年7月1日から施行される予定であり、当社としてもIOSS登録及びIOSS申告をご支援しています。
UNDER THE IOSS SYSTEM, IF THE INVENTORY IS LOCATED IN A NON-EU REGION AND IS SOLD TO CONSUMERS IN THE EU, AND THE SALES PRICE (INTRINSIC VALUE) IS LESS THAN 150 EUROS, IT IS SUFFICIENT TO DECLARE THE INVENTORY WITH AN IOSS NUMBER INSTEAD OF A REGULAR VAT NUMBER.
WITH SAID IOSS NUMBER, A SINGLE IOSS NUMBER WILL BE SUFFICIENT FOR TRANSACTIONS OF 150 EUROS OR LESS, EVEN IF VAT REGISTRATION IN MULTIPLE EU MEMBER STATES IS REQUIRED.
THE FOUR MAJOR ADVANTAGES OF IOSS ARE AS FOLLOWS
１，軽減税率の利用が可能になる点
２，ワンストップで1カ国で申告が可能となる点
３，輸入VATがかからない点
４，輸入通関に時間がかからない点
なお、オプティでは150ユーロ以上のケースも対応できる特別ソリューションも展開しています。ご興味のある方は当社の営業担当までお問い合わせくださいませ。
Disclaimer
This column contains general information only and is intended to be used at the reader's own risk. While every effort is made to improve the accuracy of the information, it may contain inaccuracies. Readers should consult a suitably qualified professional before making any decision or taking any action and assume the entire risk and responsibility for any loss arising from the use of this column.