Have you declared your B2B procurement? Be careful to be found by the tax bureau!,安博国际财税（深圳）有限公司

B2B procurement and customs clearance deferral

As for the declaration of VAT in Europe, recently we have encountered many questions from our customers and friends about customs clearance delay and B2B purchase.

Amber has provided a perfect answer to your questions and has helped you deal with them. Here is a list of examples that I hope will help others with similar questions.

First, let's take a look at the German law on procurement declaration (English version) :

Here we take a customer consultation case as an example to explain in detail the impact of the Act on filing.

If you have any questions, we will provide you with the most authoritative answers at any time, all-weather for you to answer questions and solve problems

customer consultation cases

Q: Amber, I just received a letter from the German Internal Revenue Service. Can you explain this?

A: Hello, this letter is about the request of the Internal Revenue Bureau for you to provide the B2B purchase order from the previous quarter for declaration

Q: Do B2B purchases also need to be reported? What is B2B procurement?

A: B2B procurement is what I call it in my daily life ECSales The purchase order，EC SALESIt refers to that if an order is registered with VAT tax number in the EU and sells to other non-domestic enterprises with EU tax number, this part of sales should be taxed at zero rate, which is also called the reverse charge system. B2B procurement means that you have a VAT registered merchant in other countries in Europe, which also includesCustoms clearance deferred

Q: Why is it related to customs clearance deferral?

A: For example, your goods are shipped directly to Germany after customs clearance in one of the EU countries. The customs clearance bank applies for customs clearance deferment in the customs clearance country, that is, you do not pay IMPORT VAT when you import into the EU region, and at the same time, you are not allowed to refund IMPORT VAT when you sell in Germany. In this case, it is equivalent to your German tax number registered company making a B2B zero-tax purchase from the customs clearance country. It is equivalent to B2B sales in countries that have applied for customs clearance deferral, so B2B purchases will be made in Germany, and this part of purchases will also need to be reported in VAT declaration.

Q: Do I have to pay any additional taxes?

A: Because both your supplier and you have registered tax numbers in different EU countries, this part of the order is duty-free according to the previous EC Sales SALES rules.

Q: How does the tax bureau know I have B2B procurement?

A: Your supplier will report B2B sales when they report sales of VAT, so the tax bureau will know that you have the relevant purchase.

Q: How do I declare this?

A: Need your tax agent in Monthly/quarterly filing time Make a submission.

Amber's tax tips

What is VAT deferred customs clearance

VAT deferral, also known as financial customs clearance;

A. When the goods enter the EU country of declaration, they are deferred to the country of final delivery through tax.

B. The seller only needs to pay the tariff in the declaring country and does not need to pay the import VAT.

C. The seller may choose to import from the Netherlands or Belgium, and may choose to defer VAT when the destination country of the goods is another EU member state, i.e. the seller does not have to pay import VAT when importing the goods.

D. Vat deferral is legal and provides the space for companies to move cash, so it is the preferred option for many sellers.

Have you declared your B2B procurement? Be careful to be found by the tax bureau!

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