按地区划分的税率 United Kingdom

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英国的SaaS销售税：企业综合指南

英国的增值税（VAT）系统自1973年开始运作，在税收管理现代化和与欧盟法规保持一致方面发挥了关键作用。对于SaaS产品，目前的标准增值税率为20%。有趣的是，与一些其他国家不同，英国没有特定的数字商品或服务免征增值税。

United Kingdom

英国于1973年实施增值税系统，以实现税收管理现代化并与欧盟法规保持一致。

官方政府链接： HM Revenue & Customs

20.00%

电子产品和服务增值税/销售税率

5.00%

降低的税率

税率降低的产品类别

Some educational services deemed essential may be zero rated

免税产品类别

No specific digital goods or services are exempt

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

Registration must be done after the first B2C sale

可在线注册

是

Local representative needed

是

注册流程

To register, you must first create a personal account on the tax department’s website and submit an online application. Typically, the application is reviewed within 30 days. Following this, the Tax Team might request additional documents or information.

应纳税的数字和电子服务清单

Provision of images or text, including photos, screensavers, e-books, and other digitized documents like PDF files.
Provision of music, films, and games, including gambling and chance games, as well as on-demand programs.
在线杂志。
网站供应或网络托管服务。
程序和设备的远程维护。
提供软件和软件更新。
网站上的广告空间。

Penalties

In the UK, VAT penalties have undergone changes effective January 1, 2023, with the introduction of a points-based system for late VAT return submissions, where 1 point is accrued for each missed deadline, leading to a £200 penalty once the points threshold is reached (2 points for annual, 4 for quarterly, 5 for monthly returns), with points expiring after a specified compliance period (24 months for annual, 12 for quarterly, 6 for monthly returns) if no further penalties are incurred; late VAT payments also incur penalties in two stages – a fixed penalty and daily penalties, although HMRC has indicated a ‘light touch’ approach until December 31, 2023 to allow for familiarization with the new system, while businesses can appeal penalties within 30 days by proving a ‘reasonable excuse’ for the late filing or payment.

注册门槛

无门槛，非居民公司必须注册增值税

申报间隔

季度

申报截止日期

A month and 7 days after the end of an accounting period

电子发票要求

非强制性

记录保存

VAT records must be kept for at least 6 years

英国SaaS和增值税：季度申报和付款

对于在英国SaaS市场运营的企业来说，遵守增值税法规可能看起来很复杂。幸运的是，只要掌握正确的信息，这个过程相对简单。增值税申报必须按季度提交，付款应在每个会计期结束后一个月零7天内到期。

掌握增值税记录并采用电子发票以提高效率

此外，企业必须保留至少6年的详细增值税记录。虽然电子发票在英国尚未强制执行，但强烈建议采用电子发票以简化增值税合规并减少管理负担。

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