Introduction.
Cross-border e-commerce (E-commerce) has been expanding worldwide with Amazon, eBay, Rakuten, Shopify, WooCommerce, and Corona Vortex, and is now the focus of attention by all companies. Cross-border e-commerce has been introduced with the positive aspects of being able to start selling 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.
Not all tax accountants, lawyers, and other domestic professionals 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 THIS CROSS-BORDER EC TAX NAVIGATOR WILL BE OF HELP TO VARIOUS COMPANIES CONSIDERING CROSS-BORDER EC.
【Q】VATとは何ですか？
【A】VATとは、Value Added Taxの略で、日本語では付加価値税と訳します。付加価値税は、日本の消費税同様の間接税となります。
VATの名称
国毎に名称が異なります。英国ではVAT（Value Added Tax)、フランスだとTVA、米国だとSales Taxと呼ばれます。
VATの税率
欧州で言えば17％−27％程となります。この点、日本の消費税の税率である10%と比べて高率となります。
なぜVATについて知る必要があるのか
例えば越境ECで物品を販売する場合や、デジタルグッズを販売する際に現地の課税対象行為となり、現地のVAT登録やVAT申告が必要となることがあります。
また、インボイス上で現地の間接税であるVATを課税しなければならなくなります。
当社ではお客様よりVATに関するご相談を「いつでも、無料で」受け付けております。
Please feel free to contact us.
＜関連情報＞
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.
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