Who needs to pay VAT?
A: As we all know, we have to pay VAT in China. For the EU, there are two situations:
1. As long as the seller's annual sales in EU member countries exceed a certain amount, it shall be paid according to the laws of various countries;
2. Sellers from non-EU member countries need to pay, as long as your last delivery is from the EU.
For cross-border sellers in China, we belong to the second situation. When goods enter the European Union, they need to pay IMPORT value-added tax (Import).
Value-added tax), sales value-added tax (output value-added tax) is required when products are sold, and the difference between them belongs to the value-added tax to be paid (different from customs duties).