ICS2 VAT - Simplydhl
2021 DHL WEBINAR SERIES - 2ICS2VATDHL Express – Excellence. Simply Delivered.
TODAY’S AGENDA2
2021 20212DHL: 3
2021January 2021March 2021July 20212021.014
2021January 2021March 2021July 2021BREXITICS2부가세 면세 기준 ( 22)폐지 OSS, Special(SRDS)* 부가세 면세 기준 : Please note that in certain EU Member States (e.g. BG), the De Minimis value is of 10 (instead of 22); other EU MemberStates (i.e. PL, FR, SE) have already decided to curb the use of this exemption to certain (mail) orders or in whole.5
IMPORT CONTROLSYSTEM 2
ICS2(IMPORT CONTROL SYSTEM2) :ICS ?ICS2ICS(Import Control System)EU2009,202131527EUICS.2(2024 43)(PLACI*(),EU()) EU*PLACI (Pre Loading Advanced Cargo Information ) with 7 1 data elements:Source : https://ec.europa.eu/ICS2
ICS2Relaese12021315(Pre-loading) Source : ese3202431
ICS2Commercial Invoice4Goods DescriptionEU,/DHLDHLItem
DHL, INVOICE*PLACI (Pre Loading Advanced CargoInformation ) with 7 1 data elements:①②④③⑤⑦⑥81324⑧55678
DHL, INVOICE8*PLACI (Pre Loading Advanced CargoInformation ) with 7 1 data elements:①②④③⑤⑦⑥1324⑧Item,Goods Description, Item.55678
Goods Description & Item Name 작성 예시 운송장 상 Goods DescriptionApparelMen’s shirts, lingerie, girls’ vests,boys’ jacketsAuto partsAutomobile brakes, windshield glass forautomobilesElectronicsComputers, televisions, CD players,tape recorders, phonesGiftsDolls, remote-control carsHouseholdgoodsPlates, dishes, tableware (See alsoexamples for "appliances")Invoice 의 Item NameSamplesPartsSamples of curtains (including drapes) and interiorblinds; curtain or bed valances of cottonHS Code: 6303.91.XXXX (last digits are country-specific)Parts of pumps for liquids, whether or not fitted with ameasuring device; liquid elevatorsHS Code: 8413.91.XXXXGiftsSunglasses with lenses optically workedHS Code: 9004.10. XXXXTextilesT-shirts made of cotton, knitted or crochetedHS Code: 6109.10. XXXX
EU VAT
*20216302021712021630 221(IOSS or without IOSS) 150(Standard Process) 150***7(IOSS or without IOSS) 22 150 7 1 VAT , 452021B2CVATIOSSex)C2C(/**(Intrinsic Value)(Intrinsic Value) : Invoice 150((Standard Process)),)
22(VAT)VATLow Value( 150)VAT Import One Stop Shop (IOSS) Special Arrangement (without IOSS)
VATIOSSSpecial Arrangements 150 150 1,000 / 150(without IOSS)Standard Process, 1,000(Online Seller)VAT(Online Seller)B2CB2B/B2C/C2CB2B/B2C/C2CVAT RateReal VAT RateStandard(Simplified) RateReal VAT RateIncotermsDDP-like SolutionDDU-like SolutionDDU 150VATB2C
150 한화 약 20만 780원 (‘21년 4월 환율 기준)상품금액 150 이하의 물품을 판매하는 온라인 판매자가 IOSS를 등록한 경우,ABUYER(in EU)*VAT( )ONLINE SELLER*EU TAXAUTHORITYCBVAT EURepresentative) *EU Tax AuthoritiesVAT EU Tax Authorities EU-established Intermediary (TaxVAT ReturnVAT EU Tax Authorities. Tax RepresentativeVATIOSSVAT, VAT ( )& IOSS No.Commercial Invoice DataVAT Return10Electronic InterfaceDHL
VAT물품 금액20216302021710 22 22 150Above 150 EU 22VAT, EU,(Per Shipment)
VAT 150 Low ValueLow Value1/3SRDSDeclarantVAT 150H7 Dataset( SRDS) 45H6 Dataset 1,000H1 Dataset(Standard Declaration)IOSSDataC2CB2C, B2B,&C2C, 1,000,C2C, B2C, B2BIOSS, Special Arrangements,Standard ProcessC2C, B2C, B2BIOSS, Special Arrangements,Standard ProcessC2C, B2C, B2BIOSS, Special Arrangements,Standard ProcessIOSS No.(Buyer / Postal Operator /Express / Other customsagent)Postal Operator Only(Buyer / Postal Operator /Express / Other customsagent)Commercial Invoice
IOSS(ImportOne-Stop-shop)
150B2CIOSSWhat is “IOSS”?IOSS (Import One-Stop Shop)VAT,IOSS 150,VATEUVATEUVATIOSS No.VATIOSSVATVATIOSSEUVAT10&
IOSSFor SellerFor BuyerEUVATReal VATReduced Rate0%.No Surprising PaymentReal VAT Rate.VATEU,Standard Procedure27Single Registration. IOSS.No Additional Fee22
,IOSS.FBM(MFN)IOSS No.(Non-EU Seller)Electronic nic Interface(,,)B2C
IOSSIOSSIOSS EU-established Intermediary ? EUEU,VAT,InvoiceVATEURIOSSIOSSIOSS No.Electronic VAT Return10EUEUNon-EUVAT RateEUVAT Rate - 34pEUOSS/IOSSEUBusinessIntermediary()IOSSEU BuyerEU2021 4, IOSSVATEU-establishedTaxable personIOSSEU1Taxable personIOSSVATIOSS VAT Identification Number.24
SS,,IOSS,),.IOSSEU.IOSS No.IOSS No.IOSS,. IOSS,VAT,(Postal, Express, Customs,.IOSS.?. 150?VAT.IOSSIOSS. IOSSEU, EUAgent)EU. IOSS.?. IOSSVAT.3VATIOSS No. Invoice(InvoiceVAT returnForeign Currency,Exchange Rate(EU Central Bank),.(European Central Bank’s latest published exchange rate :,FBMIOSS cy and exchange rates/euro reference exchange rates/html/index.en.html)
EUDHL
EU1DHLTAPACertifications42,000 740 700 TAPA인증42,000* TAPA (Transported Asset Protection Association :,,)DHL EU140TAPA Certification27
DHL ELECTRONIC SHIPPING SOLUTIONDHL은 유럽으로 향하는 화물이 정확한 신고를 통해서 신속하게 통관 될 수 있도록,운송장 작성 프로그램을 지속적으로 업그레이드 하고 있습니다. Identification Number( EORI No. / VAT No. / Tax ID / IOSS No. Auto Validation Invoice Currency/)
DHLADVANCED DUTY COLLECTIONDHL., SMS (,.)DHL Global Payment Portal & On Demand Delivery
글로벌 이커머스 전문가 DHL Major E-Commerce DHL
SUMMARY123471.
ICS2 EU ICS2 Communicationhttps://ec.europa.eu/taxation customs/news/are-you-ready-ics2 en EU ICS2 Overview, Factsheet, Timelineshttps://ec.europa.eu/taxation ty/ics2 enVAT 면세 기준 폐지 EU VAT Modernization: Latest News, Timelines,https://ec.europa.eu/taxation ecommerce en EU IOSS Portalhttps://ec.europa.eu/taxation customs/business/vat/online-sellers en EU VAT RateEuropean Commision (https://ec.europa.eu/taxation customs/tedb/vatSearchForm.html)& National tax administrations(https://ec.europa.eu/taxation n-vat en )
THANK YOUDisclaimerWhile we have made every attempt to ensure that the information contained herein has been obtained, produced and processed from sourcesbelieved to be reliable, no warranty, express or implied, is made regarding the accuracy, adequacy, completeness, legality, reliability or usefulness of such information. All information contained herein is provided on an "as is" basis. In no event will DHL Express, its related partnershipsor corporations under the Deutsche Post DHL Group, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information contained herein or for any consequential, special or similar damages, even if advisedof the possibility of such damages.
VAT ( ) C VAT EU Tax Authorities * Electronic Interface EU , VAT EU-established Intermediary (Tax Representative) . Tax Representative VAT Return VAT EU Tax Authorities VAT & IOSS No. Commercial Invoice Data DHL IOSS EU Tax Authorities VAT Return VAT 10
A Practical Guide to Reverse VAT 1. Contents 2. What is Reverse VAT? 3. Will Reverse VAT affect your business? 4. What is an End User? 5. Commercial End Users 6. Domestic End Users 7. When will Reverse VAT begin? 8. The Current VAT System 9. The New Reverse VAT System 10. Construction services subject to Reverse VAT 11. What else does Reverse VAT apply to? 12. Services NOT subject to .
1. VAT inclusive A The VAT received by a business from sales of goods or income earned. 2. VAT vendor B Payments which are made twice in a month. 3. Input tax C VAT is excluded in the marked price. 4. VAT invoice D Receipts issued by SARS for VAT payments. 5. VAT exclusive E VAT is payable when the
In general, the VAT due equals output VAT less input VAT. As a rule, input VAT may be deducted from output VAT when a taxpayer receives an invoice for goods or services purchased, or in the two subsequent VAT reporting periods. However, to deduct input VAT the
8. Withholding VAT / VAT Deduction at Source 27 9. Filing VAT Return / Turnover Tax Return 28 10. Concept of Fair Market Value (FMV) 30 11. VAT Exempted Goods & Services 31 12. Interest & Penalty 32 13. Filing and Disposal of Appeal 33 14. VAT Refund for Diplomatic Mission / International
total for the tax or VAT. The purpose of the VAT fields at the header level is to store the overall total tax or VAT amounts represented on the invoice image. Assuming the VAT rate is identical for all line items, the system will auto-distribute the VAT to the gross amount for each li
VAT, or Value Added Tax, is a tax that is charged on most goods and services that VAT registered businesses provide in South Africa. Unlike other taxes, VAT is collected on behalf of SARS by registered businesses. Once you’re registered for VAT, you must charge the applicable rate of VAT
VAT 420 – Guide for Motor Dealers Chapter 1 Chapter 1 Introduction 1.1 Approach of the guide For the most part, the general VAT principles as set out in the VAT 404 – Guide for Vendors will apply to motor dealers. The information in this guide should therefore be read together with the VAT 404 Guide for Vendors–
Anurag Naveen Sanskaran Hindi Pathmala –Part-8 Orient BlackSwan Pvt Ltd. 2. Vyakaran Vyavahar – 8 Mohit Publications. 3. Amrit Sanchay (Maha Devi Verma) Saraswati House Publications COMPUTER 1. Cyber Tools – Part 8 KIPS Publishing World C – 109, Sector – 2, Noida. Class: 9 Subject Name of the Book with the name and address of the Publisher SCIENCE 1. NCERT Text Book For Class IX .
