外国公司在爱尔兰以非居民(Non-Resident)身份运营税务(VAT &CIT)法规问答
爱尔兰申请纳税人编号(Tax Payer ID)，IE 开头的欧盟VAT 证号，网上註册OSS (One stop Shop) 及IOSS (Import One stop Shop)，申请欧盟海关EORI证号，代理申报VAT，代收代付VAT税款。
Email：ams4ww@evershinecpa.com
或
China Time Zone:
联络人: 林幸穗 Anny Lin 协理
手机：+886-937-606-272
skype: annylin8008
wechat: annylin8008
电话：+886-2-2717-0515 分机:110
更多国家非居民公司 VAT相关服务(含亚马逊卖家)与法规问答
NRC-IE-100:
Ireland是欧盟会员国吗?
答:
是的，爱尔兰是欧盟会员国。不受英国脱欧影响。
NRC-IE-110:
外国公司可以在Ireland以非居民Non-Resident身份申请VAT证号吗？如可以，需要缴交CIT营利事业所得税吗？
官方网址？申请表格？
答:
根据 BNA 增值税9.2 ，允许非居民实体在Ireland註册增值税号。
爱尔兰增值税法第109A条规定，如果一个纳税人在爱尔兰境外，或者在与爱尔兰签订了相互协助协议的国家，存在对税收的风险，爱尔兰税务机构可能要求该纳税人指定一名增值税代表，以履行爱尔兰增值税的职责。
Section 109A of the VAT Act provides that the Irish Revenue Authority may require a taxpayer who is not established in Ireland, or in a country with a mutual assistance protocol in place with Ireland, to appoint a tax representative for the purposes of Irish VAT, in cases where there is a risk to the revenue.
在这种情况下指定的税务代表成为爱尔兰增值税的负责人，对于增值税债务与纳税人共同且分别负有连带责任。
A tax representative appointed in such cases is an accountable person for Irish VAT purposes, and has joint and several liability with the taxpayer for VAT debts.
根据 BNA 国家指南 2.2.2，非居民公司通常只对来自Ireland 常设机构的营业收入徵税。
非爱尔兰居民的公司只有在通过分支机构或代理机构在爱尔兰进行贸易时才需缴纳公司税。
如果它在爱尔兰进行贸易，那麽它就需要缴纳爱尔兰公司税：
·分支机构或代理机构产生的交易收入；
·其他爱尔兰来源收入；
·分行或代理机构使用、持有或爲分行或代理机构持有的财产或权利产生的收入；
·由位于爱尔兰的资产所产生的应课税收益，以及用于通过分支机构或代理机构进行的贸易的目的。
在爱尔兰没有分支机构或代理机构的非居民公司仅需就其来源于爱尔兰的收入缴纳爱尔兰税。
所有非居民公司在处置特定爱尔兰资产时均需遵守CGT。
A company that is not resident in Ireland is only subject to corporation tax if it carries on a trade in Ireland through a branch or agency. If it does carry on a trade in Ireland, then it is subject to Irish corporation tax on any:
• trading income arising from the branch or agency;
• other Irish source income;
• income from property or rights used by, or held by, or for, the branch or agency; and
• chargeable gains arising from assets which are situated in Ireland, and which are used in or for the purposes of the trade carried on through the branch or agency.
A nonresident company that does not have a branch or agency in Ireland will only be subject to Irish tax on income derived from sources in Ireland.
All nonresident companies are subject to CGT on any disposal of specified Irish assets.
NRC-IE-120:
假如外国公司在爱尔兰以非居民Non-Resident身份申请VAT证号:
代理人正式名称是什麽?
代理人需要啥资格?
委任代理人对爱尔兰税局负连带缴税责任吗?
该非居民Non-Resident Entity需要缴CIT营利事业所得税吗?
官方网址?
答:
根据 BNA 增值税10.4. Appointment of Tax Representative — 税务代表的委任
《增值税法》第109A条规定，在特定情况下，爱尔兰税务局可能要求在爱尔兰未设立机构的纳税人委任税务代表来承担增值税责任。
Section 109A of the VAT Act provides that under certain circumstances, the Irish Revenue Authority may require a taxpayer not established in Ireland to appoint a tax representative to assume VAT liability.
该增值税代表必须设立在欧盟内。
The VAT representative must be established in the EU.
爱尔兰税务局通过书面通知告知纳税人需要委任代表的要求，给予纳税人21天的时间提供委任代表的详细信息。
The Irish Revenue Authority informs the taxpayer of the requirement to appoint a representative by serving notice in writing, giving the taxable person 21 days to furnish details of the appointment.
NRC-NL-130:
在爱尔兰的非居民公司(Non-Resident Company)在甚麽状况下不会被认为有PE常设机构? 在甚麽状况下会被认为有PE常设机构?
答:
根据 BNA 国家指南 2.2.4。
Domestic Law Definition
一个 非爱尔兰居民但从事贸易的公司 通过爱尔兰的分支机构或代理机构缴纳公司税 关于归属于该分支机构或机构的利润。
如 因此，对非居民公司徵收爱尔兰税不是 取决于常设机构的存在与否 （PE）。
但是，所有爱尔兰条约都将这一范围限制在某种情况下。 通过「常设机构」进行贸易的地方 该条约将凌驾于爱尔兰国内法之上。
A company that is not resident in Ireland, but that carries on a trade through a branch or agency in Ireland is liable to corporation tax with respect to profits attributable to that branch or agency.
As such, the application of Irish tax to a nonresident company is not dependent on the existence or otherwise of a permanent establishment (PE).
However, all Irish treaties confine this scope to a situation where the trade is carried on through a “permanent establishment” and the treaty will override Irish domestic law.
Treaty Definition
这 爱尔兰条约中的常设机构概念一般以经合组织为基础 定义，规定常设机构是指固定营业地 企业的全部或部分业务通过该业务 继续。
爱尔兰条约中的常设条款通常包含 将构成的固定营业地点的说明性清单 常设机构和一份不构成 PE即使有固定的营业地点。
2017年7月29日，爱尔兰签署了MLI，2019年1月29日，爱尔兰 交存了《多边倡议》的批准书，这意味着 MLI自2020年01月01日起生效。
《公约》的规定 MLI是指爱尔兰涵盖协定中的PE条款（定义 （多边关係）可根据保留意见进行修正，并且 相关条约所涵盖的两个司法管辖区的选择。
The concept of PE in Ireland’s treaties is generally based on the OECD definition which provides that a PE means a fixed place of business through which the business of an enterprise is wholly or partially carried on.
The PE article in Ireland’s treaties generally contains an illustrative list of fixed places of business that will constitute a PE and a list of excluded activities that will not constitute a PE even if there is a fixed place of business.
On June 7, 2017, Ireland signed the MLI and on January 29, 2019, Ireland deposited its instrument of ratification of the MLI, meaning that the MLI became effective from January 1, 2020.
The provisions of the MLI mean that the PE article in Ireland’s Covered Agreements (as defined in the MLI) may be amended in accordance with the reservations and choices of the two jurisdictions covered by the relevant treaty.
在爱尔兰提供服务本身不应造成常设机构。
但是，服务期限越长，越 可能满足创建PE的其他标准的可能性，即 非居民实体将拥有固定的营业地点 公司业务的全部或部分通过该业务进行 或者公司在爱尔兰的业务将由 有权在公司开展业务的受抚养代理人 代表。
The performance of services in Ireland should not, in itself, create a PE.
The longer the duration of the service, however, the greater the likelihood that other criteria for creating a PE may be met, i.e., that the nonresident entity will either have a fixed place of business through which the company’s business is wholly or partly carried out or that the company’s business in Ireland will be carried out by a dependent agent who has the authority to do business on the company’s behalf.
一个 非居民公司不应被视为具有应税 ，仅仅因为向客户提供网站而在爱尔兰的存在 访问或下载服务。
A nonresident corporation should not be treated as having a taxable presence in Ireland merely by reason of providing customers with website access or downloading services.
一个 非居民公司不应被视为具有应税 ，仅仅因为为客户提供访问许可权而在爱尔兰开展业务 到「云」服务。
A nonresident corporation should not be treated as having a taxable presence in Ireland merely by reason of providing customers with access to “cloud” services.
NRC-NL-140:
在爱尔兰的非居民公司(Non-Resident Company) VAT 申报时限规定?
答:
根据 BNA VAT 10.3.1. Timing for Filing — 申报时限
大多数爱尔兰增值税登记的企业需要按双月份提交增值税申报表（”VAT 3表”），即1月/2月，3月/4月等。
然而，如果企业由于进项税超过销项税而处于持续退税状态，它可以申请每月提交增值税申报表，以改善其现金流状况。
Most Irish VAT-registered businesses are required to submit VAT returns (“form VAT 3”) on a bimonthly basis that is, for January/February, March/April, etc.
However, if a business is in a continuous repayment position because its input tax exceeds its output tax, it may apply to submit monthly VAT returns which will ease its cash flow position.
电子增值税申报表必须在双月增值税期结束后的23天内提交。
手工提交的增值税申报表则应在每个税期之后的第19日前提交。
Electronic VAT returns must be filed within 23 days following the end of the bimonthly VAT period. VAT returns submitted manually are due by the 19th of the month following each taxable period.
现在大部分增值税申报表都需要以电子形式提交。
Most VAT returns are now required to be filed electronically.
对于年度增值税负担低于3,000欧元的纳税人，可以每半年（即六个月一次）提交增值税申报表。
年度增值税负担在3,000欧元至14,400欧元之间的纳税人可以每四个月（即三个月一次）提交申报表。
Biannual (i.e., six-monthly returns) filing of VAT returns are available for taxpayers with annual VAT liabilities of less than 3,000 euros. Traders with annual VAT liabilities of between 3,000 euros and 14,400 euros may be able to file on a triannual basis (i.e., for periods covering four months).
在某些情况下，企业还可以申请每年提交一次增值税申报表，但爱尔兰税务局将通过直接转帐定期收取款项。
In certain cases, businesses may also apply to submit a VAT return on an annual basis, although the Irish Revenue Authority will collect payments periodically by direct debit.
纳税人还必须完成”年度交易详细资料”（ARTD）。
这是一份统计申报表，记录了整年的销售、购买、进口、逆向徵税供应以及欧盟成员国之间的採购和供应的增值税排除值和增值税率。通常应与纳税人的财年结束后的增值税申报表一同提交。
Taxpayers must also complete an Annual Return of Trading Details (ARTD). This is a statistical return which records the VAT exclusive values and VAT rates applicable to sales, purchases, importations, reverse charge supplies, and intra-Community acquisitions and supplies throughout the year. It is generally due with the VAT return following the taxable person’s financial year-end.
未能按时提交增值税申报表并清算所有未付款项可能导致固定罚款4,000欧元以及最高达税款100%的罚款。
未缴纳应税但未支付的增值税每天需支付0.0274%的利息。
Failure to furnish VAT returns and settle any outstanding payments on time may result in a fixed penalty of 4,000 euros plus tax-geared penalties of up to 100% of the tax due. Interest at the rate of 0.0274% per day that the tax is due but not paid would also be due.
NRC-IE-150:
在爱尔兰的非居民公司(Non-Resident Company) VAT 电子申报规定?
答:
根据 BNA VAT 10.3.2. Electronic Filing — 电子申报
使用爱尔兰税务局的”Revenue Online Services”门户网站，几乎所有增值税登记的纳税人必须强制性地进行爱尔兰增值税申报表的电子提交和增值税的电子支付。
Electronic filing of Irish VAT returns and electronic payment of VAT is compulsory for almost all VAT-registered persons using the Revenue Online Services portal.
此门户网站的链接在附录15.2中提供。
A link to this portal is provided in Appendix 15.2.
爱尔兰税务局可以在申请时，根据爱尔兰税务局对纳税人是否具备”能力”（实际上限制）来排除纳税人的电子支付和申报义务，例如，如果老年人没有网络访问。并没有特定的排除纳税人的清单，因为这将是特殊情况。电子申报是强制性的标准。
The Irish Revenue Authority may, on application, exclude a taxpayer from its obligation to pay and file electronically if the Irish Revenue Authority is satisfied that the taxpayer does not have “the capacity to do so” which in practice is limited, e.g., if an elderly person does not have access to the internet. There is no specific list of taxpayers that are excluded, as these would be exceptional circumstances. The standard is mandatory e-filing.
NRC-IE-160:
在爱尔兰的非居民公司(Non-Resident Company) VAT 付款或存款的时间期限规定?
答:
根据 BNA VAT 10.3.3. Timing of Payments or Deposits — 付款或存款的时间
增值税的支付必须在申报表截止日期前完成。
Payment of VAT obligations must be made by the deadline for filing the return.
更多信息请参阅第10.3.1节。
For more information, see Section 10.3.1.
NRC-IE-170:
在爱尔兰的非居民公司(Non-Resident Company) VAT 付款或存款的方式规定?
答:
根据 BNA VAT 10.3.4. Methods of Payment or Deposit — 付款或存款的方式
Outstanding VAT should be paid to the Irish Revenue Authority electronically using the ROS system.
应该使用ROS系统向爱尔兰税务局电子支付未付的增值税。
The Irish Revenue Authority may accept payments outside of ROS in limited circumstances but there is a general push by the Irish Revenue Authority to ensure that all taxpayers pay using ROS. Therefore, difficulties could arise for taxpayers if they cannot pay using ROS as the Irish Revenue Authority may not accept the payment made by any other means and as a result the taxpayer could be subject to interest and penalties for late payment of VAT.
爱尔兰税务局在有限的情况下可能接受ROS之外的付款，但爱尔兰税务局通常推动所有纳税人使用ROS进行支付。因此，如果纳税人无法使用ROS进行支付，可能会遇到困难，因为爱尔兰税务局可能不会接受以其他方式进行的付款，结果纳税人可能因增值税迟延支付而面临利息和罚款。
NRC-IE-180:
在爱尔兰的非居民公司(Non-Resident Company) VAT 纪录保存规定?
答:
根据 BNA VAT 10.3.5. Recordkeeping — 记录保存
根据增值税法案第84(1)条的规定，每一个应负责的人（即已註册的增值税纳税人）都必须保存所有影响或可能影响其增值税责任和可否扣除进项增值税的交易的完整且真实的记录。
Section 84(1) of the VAT Act requires every accountable person (i.e., VAT-registered) to keep full and true records of all transactions which affect or may affect their VAT liability position and entitlement to an input VAT deduction.
除了发票外，这些记录还包括帐簿、发票、报关单副本、退款单、借项单、收据、帐目、凭证、银行对帐单以及与货物或服务供应相关的任何其他文件。这些记录通常需要保存六年。
In addition to invoices, such records include books, invoices, copies of customs entries, credit notes, debit notes, receipts, accounts, vouchers, bank statements and any other documents whatsoever which relate to the supply of goods or services. These records must generally be kept for a period of six years.
对于财产交易，记录应该保存财产的寿命，即拥有或租用财产的持续时间，再加上另外六年。
For property transactions, records should be retained for the life of the property, i.e., the duration that it is owned or leased plus a further six years.
虽然增值税法案并没有明确规定记录必须保存的位置，但增值税法案第108条规定，爱尔兰税务局有权检查记录，因此如果这些记录保存在境外，纳税人有义务在境内提供记录供检查。
在非常有限的情况下，税务局官员可能会出境进行检查/审计。但根据增值税法案第72(2)条的特例规定，任何发票（即纸质发票）必须保存在爱尔兰境内，除非与税务局达成协议并受到其设定的任何条件限制。
爱尔兰税务局不再要求保留任何第三方记录的纸质原件，只要根据已发布的信息技术和程序要求生成、记录和存储原始记录的电子副本即可。
所有电子存储的记录都必须以纸质或电子形式提供给税务局官员查阅。
在官员要求查阅记录时，税务局官员将指定电子记录的交付方式和格式。
增值税法规已经修订，包含了必须遵守的电子存储税务记录的信息技术和程序要求。
While VAT law does not specifically prescribe the location at which records must be kept, Section 108 of the VAT Act states that the Irish Revenue Authority has the power to inspect records and so where they are retained outside the jurisdiction, the trader is obliged to present the records for inspection within the jurisdiction.
In very limited circumstances, a Revenue official may travel outside the jurisdiction to conduct the inspection/audit.
By way of exception to this, Section 72(2) of the VAT Act requires that any invoice other than an electronically issued invoice (i.e., hard copy invoices) must be stored in the state unless by way of agreement with, and subject to any conditions set out by Revenue.
The Irish Revenue Authority no longer requires the retention of paper originals of any third-party records where an electronic copy of the original record is generated, recorded and stored under the information technology and procedural requirements as published. All electronically stored records must be accessible to a Revenue official in paper or electronic form.
The method of delivery and the format of the electronic record by the Revenue official shall be specified by the Revenue official at the time the records are being requested.
The VAT regulations were amended to include details of the information technology and procedural requirements that must be followed to store tax records electronically.
对于在2021年7月1日之后从事远程销售的在线市场运营商，有特殊的记录保存规则。更多信息请参见第9.2节。
Special recordkeeping rules apply to online marketplace operators engaged in distance sales on or after July 1, 2021. For more information, see Section 9.2.
对于在2021年7月1日之后註册了一站式报税服务的人，也有特殊的记录保存要求。更多信息请参见第13.3节。
Special recordkeeping requirements also apply to persons registered for the One Stop Shop on or after July 1, 2021. For more information, see Section 13.3.
NRC-IE-180:
在爱尔兰的非居民公司(Non-Resident Company) 以IE…..VAT销售至其他欧盟 国家的VAT 申报规定?
答:
根据 BNA VAT 10.3.6. Other Matters — 其他事项
EC Sales List (ESL) 欧盟销售清单
在爱尔兰註册的增值税纳税人从事欧盟内交易的人必须提交摘要性报表（在爱尔兰通常称为「VIES报表」，在其他司法管辖区称为「EC Sales List」或ESL）。
对于VIES报表，没有报告阈值。
因此，从事这类交易的增值税纳税人无论交易金额如何，都必须提交VIES报表。
Persons registered for VAT in Ireland that are engaged in intra-Community transactions must submit recapitulative statements (often referred to in Ireland as “VIES Statements” and referred to in other jurisdictions as “EC Sales Lists” or ESLs).
There is no reporting threshold applicable to VIES Statements.
Accordingly, VAT-registered persons engaged in such transactions must submit VIES Statements regardless of transaction value.
EC Sales List还必须包含关于叫卖库存安排中的货物接收方的信息。有关叫卖库存的更多信息，请参见第3.5节。
The EC Sales List must also contain information about the recipients of goods in call-off stock arrangements. For more information about call-off stock, see Section 3.5.
此外，从该日期起，爱尔兰增值税法案的附表2第1(1)部分规定，纳税人必须遵守VIES报表报告义务，以获得内部欧盟调运的零税率。
有关更多信息，请参见第7.4节。
In addition, as of that date, Schedule 2, Part 1(1) of the Irish VAT Act provides that taxpayers must comply with VIES Statement reporting obligations in order for the intra-Community dispatches to obtain a zero rate.
For more information, see Section 7.4.
增值税法案的第82和第83条以及增值税法规2010年的第26条包含与VIES报表有关的详细规定。
清单必须提供每个提交者的客户的增值税号码以及适用课税期内向每个客户提供的交易总值。
Sections 82 and 83 of the VAT Act and Regulation 26 of the VAT Regulations 2010 contain the detailed provisions relevant for VIES Statements.
The listing must provide details of the VAT number of each of the filer’s customers and the aggregate value of the supplies made to each customer in the applicable taxable period.
在旗帜栏位中应包含“S”指示符，如果交易涉及服务，应标註“T”指示符，如果交易中的商品是三角交易简化的主题。
The indicator “S” in the flag column should be included if the supply relates to services and flag “T” should be indicated if the goods were the subject of triangulation simplification.
服务供应商需要每季度提交报表，但可以选择每月提交。
Suppliers of services are required to file quarterly statements but can opt to file monthly.
商品供应商通常需要每月提交报表。
然而，如果应报告的商品供应未超过季度阈值50,000欧元，纳税人可以选择每季度提交。
某些低值商品供应商可以按年提交报表，如果他们的供应未超过一定阈值。
Suppliers of goods must generally file the statement on a monthly basis. However, if reportable supplies of goods do not exceed the quarterly threshold of 50,000 euros, taxable persons may elect to file quarterly. Certain low-value suppliers of goods may file on an annual basis, if their supplies do not exceed certain thresholds.
VIES报表必须在适用期结束的次月的第23天前提交。
可以使用爱尔兰税务局的在线服务门户（ROS）提交报表。
附录15.2提供了到该门户的连结。
The VIES Statement must be submitted by the 23rd day of the month following the end of the applicable period. The return may be submitted online using the Irish Revenue Authority Online Service portal (ROS). Appendix 15.2 provides a link to this portal.
未遵守VIES报表义务可能会产生最高4,000欧元的罚款。
Failure to comply with VIES Statement obligations may result in a penalty of up to 4,000 euros.
有关适用于三角交易的VIES报表报告要求，请参见第5.5节。
See Section 5.5 for information about VIES Statement reporting requirements applicable to triangular transactions.
Intrastat Declaration
除了在“VAT 3回报”中填写相关框（如E1和E2等）外，进行欧盟内货物供应或採购的纳税人，如果超过指定的报告阈值，可能还需要填写详细的进口出口货物统计申报表（Intrastat Declaration）。
到达报告阈值的情况下，到货的阈值是每年500,000欧元，发出的阈值是每年635,000欧元。
As well as completing the relevant boxes (E1 and E2, etc.) on the “VAT 3 return,” taxable persons making intra-Community supplies or acquisitions of goods may also be required to complete a detailed Intrastat Declaration if specified reporting thresholds are exceeded. The reporting thresholds for arrivals is 500,000 euros a year, and the reporting threshold for dispatches is 635,000 euros annually.
Intrastat Declaration必须在报告月份结束后的第23天提交。可以通过ROS系统在线提交报告。附录15.2提供了到该门户的连结。
The Intrastat Declaration must be filed on the 23rd day of the month after the end of the reporting month. The report can be filed online through the ROS system. Appendix 15.2 provides a link to this portal.
有关适用于三角交易的Intrastat报告要求，请参见第5.5节。
See Section 5.5 for information about Intrastat reporting requirements applicable to triangular transactions.
European Commission VAT Number Validation Tool
欧洲委员会维护了一个欧盟范围内的搜索引擎，其中包含在欧盟成员国营运且被授权进行零税率欧盟内供应货物或服务的纳税人的增值税识别号码。
欧盟纳税人应使用这个称为增值税信息交换系统（VIES）增值税号码验证网络工具，来验证其自己所在的欧盟成员国之外的欧盟纳税对手的增值税登记状态，确保其欧盟内交易符合零税率条件。
如果该网络工具返回“无效状态”响应，则纳税人必须进一步进行审查，以确定该交易是否符合零税率条件。
否则，零税率的权利可能会丢失。
The European Commission maintains an EU-wide search engine of all the VAT identification numbers of taxable persons operating in EU Member States that are authorized to carry out zero-rated intra-Community supplies of goods or services.
EU taxpayers should use this tool — the VAT Information Exchange System (VIES) VAT number validation web tool — to verify the VAT registration status of EU taxable counterparties outside their own Member State, to ensure that their intra-Community transactions qualify for a zero-rating. If the web tool returns an “invalid status” response in connection with a VAT number, the taxpayer must complete further due diligence to establish that the transaction qualifies for a zero-rating. Otherwise, the right to the zero-rating may be lost.
这个数据库中只包含“欧盟内”的爱尔兰增值税注册。爱尔兰的“仅国内”的增值税注册可以在“税务网上服务”（ROS）中确认。
Only “intra-EU” Irish VAT registrations appear in this database. “Domestic-only ” Irish VAT registrations may be confirmed in the Revenue Online Service (ROS).
有关审查要求的更多信息，请参见第9.3节。
For more information on the due diligence requirements, see Section 9.3.
有关爱尔兰增值税注册系统的更多信息，请参见第10.1节。
For more information about Ireland’s VAT registration system, see Section 10.1.
有关欧洲委员会VIES增值税号码验证网络工具的链接，请参见《增值税导航器》欧盟章节的附录15.2。
For a link to the European Commission VIES VAT number validation web tool, see Appendix 15.2 of the European Union chapter of the VAT Navigator.
NRC-IE-180:
在爱尔兰的非居民公司(Non-Resident Company)VAT相关网站?
Domestic Statutes, Regulations, etc. 国内法规、法规、等等
Administrative Guidance 行政指导
Irish Revenue VAT Tax and Duty Manual
Irish Revenue Authority Online Service portal
**请注意下列事项：
以上内容为永辉研发及教育中心 (简称:永辉RD)于2023年8月摘要自BNA资料库。
随着时间推移，法规会发生变化，不同情况会有不同的选择。
在选择选项之前，请与我们联系或谘询您信任的专业人士。
**徵求内容监督者
如您发现上述网页内容，需要增添，更正或修改，请通知我们，如经採用将奉上薄酬USD50表达感谢。
而且您将在永辉RD 人才库列名，有机会成为RD兼职及合作伙伴。
欢迎电邮给我们。
更多国家非居民公司 VAT相关服务(含亚马逊卖家)与法规问答
联络我们:
Email：ams4ww@evershinecpa.com
或
荷兰永辉BPO有限公司
林幸穗 Anny Lin 协理
手机：+886-937-606-272
skype: annylin8008
wechat: annylin8008
电话：+886-2-2717-0515 分机:110
附加资讯
永辉100%关係企业
永辉总部、台北永辉、厦门永辉、北京永辉、上海那灵、深圳常新、纽约永辉、加州永辉、德州永辉、凤凰城永辉、东京永辉、首尔永辉、河内永辉、越南胡志明、曼谷永辉、新加坡永辉、吉隆玻永辉、雅加达永辉、马尼拉永辉、墨尔本永辉、澳洲雪梨、孟加拉永辉、新德里永辉、印度孟买、杜拜永辉、法兰克福永辉、巴黎永辉、伦敦永辉、荷兰永辉、西班牙永辉、义大利永辉、罗马尼亚永辉、多伦多永辉、墨西哥永辉、捷克永辉。
其他已提供中文化服务城市：
迈阿密、亚特兰大、俄克拉荷马、密歇根、西雅图、特拉华；
柏林; 斯图加特;布拉格；布加勒斯特；班加罗尔；泗水；
高雄、香港、深圳、东关、广州、清远、永康、杭州、苏州、崑山、南京、重庆、许昌、青岛、天津。
永辉潜在可服务城市 (2个月筹备期)：
我们为IAPA会员所,总部在伦敦，全球300个会员所，员工约1万人。
我们为LEA会员所,总部在美国芝加哥，全球600个会员所，员工约2万8千人。
Evershine is local Partner of ADP Streamline® in Taiwan.
(版本:2022/03)
更多城市更多服务 请点击 网站导览
已在20+国家，50+个主要城市提供外资公司登记服务。
