Sie sind Gewerbetreibender und haben bei ebay USA eingekauft. Nun wollen Sie die Steuer geltend machen und haben keinen Beleg …?
Siehe dazu auch Wo ist der Steuerbeleg…?
Einen steuerlichen Nachweis für Ihre Warensendung kann Ihnen die IMN GmbH nicht beschaffen, da wir Ihre Ware nicht verzollen. Dies liegt nicht in unserem Zuständigkeitsbereich. Bitte wenden Sie sich daher direkt an ebay, USA.
Die folgenden Zeilen wurden uns freundlicherweise von Pitney Bowes, dem Verzollungsagenten von ebay USA zur Verfügung gestellt:
„Note – the steps below are the process to be followed:
I. The current GSP program for the EU region utilizes a broker as the Importer of Record
1. VAT is paid in the UK, and if it is destined for another EU country, it is assumed to have
UK as the originating Country.
2. Once the VAT is paid in the UK, there are no additional duty/tax/vat fees for the intra-EU
II. The following steps must be taken for you to receive a VAT refund for the item you’ve
purchased through GSP in the EU:
1. You must first ensure that you are a VAT registrant, i.e. you have a Value Added Tax
(VAT) number that has been generated and issued by your applicable government.
Buyers may reclaim the VAT but not the duty.
2. You must also ensure that you have an Economic Operator Registration and
Identification Number (EROI) – which is a number designated for intra-European
3. EBay’s Customer Service team can provide you with a Proof of Import report which will
contain the information that you need to make your claim. This document has been
provided to you as well as the official clearance document from our vendor.
4. You should go to the appropriate local government organization in your country to file in
order to reclaim the VAT with your VAT number and EORI, along with specific
information on the POI report.
5. Your local government organization should make the request back to the UK VAT team
6. The UK VAT team would then orchestrate the payment back to you.
a. The original VAT was paid in British pounds.
b. There is an intra-EU exchange rate every day.
c. You would receive your VAT back in local currency based on the exchange rate on the date of import.
III. As a final point of information, please note that paragraph 2d of eBay’s GSP Terms and Conditions is specific that the Global Shipping Program is not intended for use by resellers, and hence a buyer attempting to reclaim VAT because the item shipped has been or will be sold, then the sale is in violation of the terms and conditions for GSP.“
Auszug aus den ebay GSP Terms & Conditions:
|2.d||Non-Commercial Use. Merchandise available through the Program may not be purchased for commercial resale purposes. By purchasing GSP Items, you agree not to purchase any merchandise through the Program for commercial resale purposes.|