クロスボーダー税務・付加価値税コンプライアンスガイド

クロスボーダーセラー向けの売上税、VAT/GST、EORI、記帳 — 登録すべきタイミング、申告方法、米国・EU・英国でコンプライアンスを保つ方法。

Why tax compliance matters

Tax is the #1 reason cross-border stores get frozen or shut down. Amazon will withhold your payouts if you sell into the EU/UK without a VAT number past the threshold; US states can back-claim 3-5 years of sales tax + penalties. Getting this right early is far cheaper than fixing it after a freeze. This is core back-office work — many sellers outsource it.

United States — Sales Tax (no federal VAT)

The US has no national VAT. Instead, each state charges sales tax once you establish "nexus" (a connection) there.

• Economic nexus — once you exceed a state's threshold (often 200 transactions OR $100k+ sales in a year), you must register & collect sales tax there.
• Marketplace facilitator — Amazon/Walmart collect & remit sales tax on your behalf for their marketplace sales. Your own Shopify store does NOT get this.
• Action — use TaxJar/Avalara to track nexus by state; register in high-volume states (CA, TX, NY, FL).

European Union — VAT + EORI + IOSS

• EORI number — required to import goods into the EU (customs). Apply in your home EU country, one number works EU-wide.
• VAT registration — once you sell over the EU distance-selling threshold (€10,000/year across the EU) or hold stock in an EU warehouse, register for VAT in that country.
• IOSS (Import One-Stop Shop) — for goods under €150 shipped from outside the EU, IOSS lets you collect VAT at checkout and remit monthly in one portal. Strongly recommended for direct-shipping sellers.
• VAT on Amazon EU — Amazon offers VAT Services (delegates registration/filing), or use a third party (Avalara, Hellotax, Taxually).

United Kingdom (post-Brexit)

• UK has its own VAT (separate from EU now). Register for UK VAT if you store stock in the UK (FBA UK) or exceed £90k/year.
• UK EORI is separate from EU EORI — get both if selling into both markets.

Bookkeeping & filing (记账与申报)

• Reconcile monthly — match platform payouts (Payoneer/PingPong statements) against your Amazon/Shopee settlement reports.
• Keep invoices — supplier 1688 invoices, freight bills, ad spend receipts. Required for company accounting + tax deductions.
• Filing cadence — EU/UK VAT: quarterly or monthly returns. US sales tax: monthly/quarterly/annual by state.
• Software — Ledgersync, Xero, or local 财务软件 for the China entity; Avalara/TaxJar for overseas tax calc.

Common pitfalls

• Selling EU/UK with no VAT number past threshold → Amazon freezes payouts until registered.
• Mixing personal and business accounts → accounting nightmare, tax penalties.
• Missing 1688 supplier invoices → can't prove cost basis, over-pay profit tax.
• Ignoring IOSS → EU buyers hit customs + VAT on delivery → returns & bad reviews.