Amazon's restrictions on sellers in China are getting stricter and stricter, so many powerful sellers are scrambling to set up overseas local stores and accounts, which is bound to be inseparable from overseas companies, because the competition in the American market is too fierce, the threshold is low, there are many sellers, and there are few qualifications required. Relatively speaking, the EU market is much higher. For Amazon sellers, the platform needs not only the VAT tax number, but also the European generation, packaging law, battery law and product safety law weee. For small and medium-sized sellers, these costs are many, but for big sellers, it is a good thing, because the threshold is high, and low-quality sellers and products will decrease, while Amazon, Otto,

http://

The market competition will be much smaller. The first condition for registering an EU e-commerce platform store is the need for an EU company. In recent years, many sellers have registered many Irish companies, Polish companies, Lithuanian companies and so on in order to save money. But because of the false address, the company soon closed down. Money is wasted. To register an EU company, you should be honest and don't be too eager for quick success.

Germany's legal system is very sound, and the management of companies is relatively standardized in terms of legal system and taxation, so German companies, whether UG-small Co., Ltd. or GmbH, generally have high credibility. German tax returns are also relatively standardized, and monthly or quarterly reports plus annual reports are generally required.

Here, I have sorted out the main taxes and tax rates in the process from product entry to sales in Germany for your reference:

1, customs duties and import value-added tax are collected by the customs. Different products have different tax rates. The EU implements a unified tariff system. 0- 17%。

Germany's import tax includes tariff and value-added tax, in which tariff is tariff (German: Z _ LLE) and value-added tax is import value-added tax (German: Einfuhrumsatzsteuer). Their threshold and collection methods vary according to the way and price of goods entering the country. Divided into: customs duties, value-added tax, consumption tax on specific commodities (such as tobacco products), and inspection fees that the customs must charge. German tariff rate ranges from 0% to 17%, and the tariff is calculated by multiplying the CIF price of the goods. Customs duties cannot be deducted or refunded. If you are an independent seller, you need to apply for a unified EU IOSS tax number from now on, which can quickly clear customs, otherwise logistics and freight forwarding companies cannot handle it.

How to use HS code to inquire about German tariffs, website:

Open the website and enter the first six digits of HS code.

If it is a platform seller, the platform will provide OSS tax number, which will be seen behind the order after it is issued. IOSS needs to declare every month.

The import VAT rate is 19% or 7% (books, newspapers and magazines), multiplied by (CIF+tariff) to calculate VAT. This part can be deducted and returned after the product is sold. The accountant will handle it, just provide the customs tax payment certificate. We have handled many cases like this. Don't read the numbers wrong.

2. Sales VAT -VAT: After being sold on Amazon, ebay, AliExpress, Otto, Coughland, International Station and other platforms, it is withheld and remitted by the platform (at present, it is mainly withheld and remitted by Amazon and ebay), and the tax rate is 19%. Last year, the epidemic situation dropped to 16%, and this year it recovered to 19%.

It is one of the most important taxes in Germany, and the scope of collection involves commodity production, circulation, import and services. Germany's value-added tax system requires the final consumer to actually bear the value-added tax, so strictly speaking, value-added tax is not the tax burden of enterprises. VAT is levied by invoice tax deduction, with the general tax rate of 19%, and the tax rate of some commodities (such as food, agricultural products, publications and hotels added in 20 10) is 7%. In principle, Germany imposes value-added tax on all products and services transactions, except some commercial activities, such as export, some banking and insurance businesses. Value-added tax is generally paid in the next month when sales are generated, and income tax is generally paid monthly in expected profits. That is to say, assuming that the profit forecast of the accounting price increase to the IRS is 5000 euros, the IRS will collect income tax of about 200 euros from your company in advance, and then refund more and make up less according to the figures in the year-end general statement.

3. Business tax: As a German company, it needs to pay business tax, which is a local tax and can be understood as the local enterprise income tax levied at the town level. Adopt a progressive system. Because Germany implements federalism, the independent power of each state is relatively large, so the standards are different. The uniform tax rate of business tax is, but it needs to be multiplied by the tax rate when calculating the actual business tax payable. The collection rate is determined by the local government at the town level, and there is a big gap between different places, which is roughly between 360% and 580%, so the actual tax burden of business tax is roughly between.

Frankfurt and Munich are Hamburg, Dusseldorf is Cologne, Bremen and Stuttgart are Berlin. In recent years, some parts of Germany have reduced the business tax burden of local enterprises by reducing the tax collection rate as a preferential measure to promote the establishment of new enterprises and attract foreign investment.

4. Corporate income tax: The corporate income tax rate in Germany is 15%, which is much lower than that in China.

Ok, let's introduce the main types of German companies, which are also the types that many China enterprises like to register. Let's compare two types of German companies.

GmbH limited liability company is a popular company type in Germany, and it is also the one with the largest number of registered companies. UG is a simple form of GmbH, UG Limited Liability Company and Entrepreneur Limited Liability Company, also known as mini Limited Liability Company.

According to the comparison between the two, it can be seen that the types of companies in UG form are the same as those in GmbH form, but the registered capital is different, which makes Germany successfully inspire entrepreneurs' determination to set up companies in the past decades.

Apart from capital injection, there is another difference: the shareholders of UG company type are not liable for the debts of the company, while the shareholders of GmbH company type are liable for the company with capital contribution. The establishment of a German limited liability company (GmbH) must be notarized by a German notary and registered in the commercial register of the court.

In the legal sense, UG is only a subsidiary form of the traditional GmbH company. German legislation only regulates UG company with one clause, but it has great supervision over GmbH.

UG: There is no difference with the process of GmbH. The general manager also needs to go to Germany to handle or choose cross-border services between Chile and the United States. The overall processing time is also1-February. Time is much faster than that of GmbH. Generally, it takes at least 3-6 months for GmbH to register and open an account and file with the court. There is no difference in cost between UG and GmbH, because the program is the same.

1. Registered capital

GmbH: The minimum registered capital is 25,000 euros, and the paid-in amount is at least 65,438 euros+02,500 euros. The company's operation allows losses.

UG: The minimum registered capital is only 1 Euro. However, in order to support the normal operation of the company, it is usually necessary to pay at least 1000 euros as the initial operating expenses of the enterprise.

form of law

Limited liability company.

UG: limited liability company. However, Haftungsbeschr_nkt must be marked after the company name to show that the company bears limited liability, otherwise the company bears unlimited liability. GmbH has no such requirement.

3. Commercial recognition

GmbH: It is relatively high and belongs to the most commonly used enterprise management mode in Germany. An enterprise shall be liable for compensation to the extent of its registered capital. The Amazon platform has a high degree of recognition for such companies.

UG: Slightly low. The registered capital of an enterprise represents the company's economic bearing capacity and solvency. In the business environment of Germany, by default, this company form will be adopted only when there are still many uncertainties in all aspects at the beginning of the venture. Moreover, all the information of the company is relatively transparent and can be obtained through public platforms. OTTO platform can be registered and sold through UG company.

Finally, I recommend several practical inquiry websites to you, which will definitely be used by sellers and friends.

German EORI and VAT account inquiry website:

Eori: the best tourist attraction in eori

Vat ID:

https://

German commodity VAT rate VAT inquiry: website: EZT- online