How to calculate the EU tariffs

Amazon's restrictions on Chinese sellers are becoming more and more stringent, so a lot of strong sellers scrambling to layout overseas local stores and accounts, here is inevitably inseparable from the overseas companies, because the U.S. market is too competitive, the threshold is low, there are many sellers, and very little qualification certification is required. Relatively speaking, the EU market is much higher. For Amazon sellers, the platform not only requires a VAT tax number, but also to do the European generation, packaging law, battery law and product safety law weeee. for small and medium-sized sellers, the cost of these expenditures is quite a lot, and for large sellers, but it is a good thing, because of the threshold is high, low-quality sellers and products will be reduced, the EU Amazon, otto,

http://

competition in the market will be much smaller. It's a good thing that you've got a lot of people in your life who are looking for a way to make a difference. The registration of EU e-commerce platform store, the first condition is the need to have EU companies, these years, many sellers in order to figure cheap money, registered a lot of Irish companies, Polish companies, Lithuanian companies and so on. But because of the false address problem, the company soon hung. Money is also spent in vain. The company's name is "The Crown" and the name "The Crown" is "The Crown".

Germany's legal system is very sound, the management of the company in the legal system, tax is also very standardized, so the German company, whether it is UG - small limited company, or GmbH, general limited company's credibility is relatively high. Germany's tax declaration is also standardized, generally have to do monthly or quarterly plus annual report.

Here from the product to sell out after the process, I give you the main German taxes and tax rates, for your reference:

1, Tariffs and import value-added tax (VAT), the customs levy. Different tax rates for different products. The EU implements a harmonized tariff system. 0-17%.

Germany's import taxes include duty and VAT two parts, of which the duty is the customs duty (German: Z_lle), VAT is import value-added tax (German: Einfuhrumsatzsteuer) Their starting point and the way to collect according to the way the goods enter the country and the price is different. The breakdown is as follows: customs duty, VAT, excise tax on certain goods (e.g. tobacco products), and fees that must be levied by customs for inspections and tests. German tariffs range from 0% to 17% and are calculated by multiplying the CIF (Cost Inward Fulfillment Rate) of the goods. Customs duties are not deductible or refundable. If you are an independent seller, you need to apply for a unified EU IOSS tax ID number from now on, so that you can clear the customs quickly, otherwise the logistics and freight forwarding companies can't handle it.

How to use HS code to check German tariffs, Website:

Open the website, enter the first six digits of the HS code

If you are a platform seller, the platform will provide the OSS tax number, after the order will be seen in the back of the order this tax number.
The IOSS needs to be declared every month.

The import VAT rate is 19% or 7% (for books, newspapers and magazines), multiplied by (CIF + duty) to calculate the VAT. This part can be deducted after the product is sold and can be returned. The accountant will take care of this, and you will need to provide the customs declaration. We have dealt with many such cases. Do not look at the wrong number.

2, sales value-added tax - VAT: in Amazon, ebay, speed sell through, otto, kaufland, international station and other platforms after the sale out of the platform withholding (at present, mainly Amazon, ebay withholding), the tax rate of 19%. Last year, the epidemic had dropped to 16%, and this year it returned to 19%.

It is one of the most important taxes in Germany, and the scope of collection involves the production, distribution, import and service areas. The German VAT system requires that the final consumer actually bears the VAT, so in the strict sense, the VAT is not a tax burden on enterprises. VAT is levied on a deductible invoice basis at a general rate of 19%, with a 7% rate for certain goods (e.g. food, agricultural products, publications and, new in 2010, hotels). In principle, VAT is levied on all transactions of goods and services occurring within Germany, with exemptions for some business activities, such as exports and some banking and insurance operations. VAT is generally payable in the month following the month in which sales are generated, while income tax is generally payable on a month-by-month basis on the earnings expected to be generated. That is to say, assuming that the accountant has presented to the tax office a profit estimate of 5,000 euros, then the tax office will have already collected about 200 euros per month in income tax in advance in your company, and then, according to the figures in the year-end general statement, more or less refundable.

3, turnover tax: As a German company, you need to pay turnover tax, which is a local tax, can be understood as the municipal level of local corporate income tax. It is a progressive system, because Germany is a federal system, the states have more independent power, so the standard is not the same, the flat rate of sales tax is but in the actual calculation of the amount of sales tax payable, you need to multiply this rate by the audit rate. The audit rate is determined by the local government at the municipal level, and there is a big difference between the different places, roughly fluctuating between 360% and 580%, so the actual tax burden of the sales tax is roughly between.

Frankfurt and Munich for Hamburg for Hannover for Düsseldorf for Cologne for Bremen and Stuttgart for Berlin for In recent years, some regions in Germany have reduced the tax burden of local enterprises by lowering the audit rate of the sales tax, and as a preferential measure to promote the establishment of new businesses and attract foreign investment.

4, corporate income tax: Germany's corporate income tax rate of 15%, compared to China's much lower.

Well, the following is the introduction of the main types of companies in Germany, but also many Chinese companies like to register the type. Let's compare the two types of German limited companies.

The GmbH is a popular type of company in Germany, and is the most registered type of company, while the UG is a simplified form of the GmbH, the UG Limited Liability Company and the Entrepreneur Limited Liability Company, also known as the mini-Limited Liability Company.

The comparison between the two shows that the UG form of company is the same as the GmbH form except for the registered capital, which has made Germany successful in inspiring entrepreneurs to set up companies over the past decades.

In addition to the difference in capitalization, the shareholders of a UG form of company are not liable for the company's debts, whereas the shareholders of a GmbH form of company are liable for the company's debts with the amount of their capital contribution, and the formation of a GmbH has to be notarized by a German notary public and registered in the commercial register of the court.

The UG, on the other hand, is only a subsidiary form of the traditional GmbH in the legal sense, and the German legislation has only one article regulating the UG, while the GmbH is substantially regulated.

UG: There is no difference in the process with the GmbH. The general manager also needs to go to Germany to handle or choose Zhimei cross-border processing services. The overall processing time is also 1-2 months. The time is much faster than the GmbH, which generally takes at least 3-6 months to register and open an account and file with the court.

There is no difference between the cost of opening a UG and that of a GmbH, as the process is the same.

1. Registered capital

GmbH: Minimum registered capital of 25,000 euros, the actual need to pay at least 12,500 euros, the company is allowed to operate in the loss.

UG: The minimum registered capital is only 1 Euro. However, in order to support the normal operation of the company, a minimum of 1,000 euros is usually paid as an initial operating expense.

Legal form

GmbH: Limited liability company.

UG: Limited liability company. However, the name of the company must be followed by the words: Haftungsbeschr_nkt. to indicate that the company has limited liability, otherwise the company will have unlimited liability, which is not required for a GmbH.

3. Business Acceptance

GmbH: Highly recognized and one of the most common business models in Germany. The company is liable for damages up to its registered capital. This company type is highly recognized on Amazon.

UG: Slightly lower, the registered capital of the company represents the company's financial capacity and ability to pay. In the German business environment, this form of company is used by default only in the early stages of business, when there is still a lot of uncertainty. Moreover, all information about the company is relatively transparent and can be accessed through the public **** platform, which accepts UG companies for registration and sale.

Finally, to recommend some useful query URL, seller friends must be used.

Germany EORI and VAT account query website:

EORI: Best_tigung der EORI-Nummer

VAT-ID:

https://

Germany goods VAT rate VAT query: website:EZT-Online