Ban hang online tai Duc va EU nghe co ve don gian nhung chi thieu mot trong ba thu (dang ky LUCID bao bi, khai bao VAT OSS, hay tuan thu quy dinh san pham), nguoi ban co the bi phat hang chuc nghin Euro hoac bi khoa tai khoan Amazon vinh vien. Bai viet nay la ban do day du de nguoi Viet kinh doanh online tai Duc di dung luat ngay tu dau.
Anh minh hoa - © Bao dien tu tin tuc VIET DUC
Nen tang ban hang online pho bien tai Duc
Amazon.de — nen tang lon nhat
Amazon.de la kenh ban hang online lon nhat tai Duc voi hon 90 trieu giao dich moi nam. Co hai mo hinh chinh:
- Fulfilled by Merchant (FBM): Nguoi ban tu dong goi va gui hang. Kiem soat duoc hang ton kho nhung phai tu xu ly van chuyen va tra lai.
- Fulfilled by Amazon (FBA): Gui hang vao kho Amazon, Amazon tu dong goi va van chuyen. Phi cao hon nhung de mo rong nhanh.
Dieu kien mo tai khoan Amazon Seller.de: Can co Gewerbeschein (dang ky kinh doanh), so tai khoan ngan hang Duc hoac SEPA, va Steuernummer hoac Umsatzsteuer-Identifikationsnummer (USt-ID).
Shopify — tu xay shop rieng
Shopify la nen tang tu xay dung website ban hang rieng. Phu hop voi nguoi muon xay dung thuong hieu doc lap, khong phu thuoc vao thuat toan Amazon. Chi phi tu 29-105 Euro/thang tuy goi.
TikTok Shop — thuong mai mang xa hoi
TikTok Shop da ra mat tai Duc tu nam 2024 va dang tang truong nhanh trong nganh thoi trang, lam dep va thuc pham. Mo hinh: nguoi ban tao video san pham, nguoi xem mua ngay trong app TikTok. Hoa hong TikTok thu tu 2-8% tuy danh muc.
Ebay.de, Kaufland.de, Otto.de
Ba nen tang nay it pho bien hon nhung van co luong khach hang trung thanh, dac biet trong cac nganh hang dien tu cu, do noi that, thuc pham va san pham cho be.
Nghia vu phap ly khi ban hang online tai Duc — 4 tru cot chinh
Tru cot 1: Dang ky kinh doanh (Gewerbeanmeldung)
Bat ky hoat dong ban hang online nao co muc dich sinh loi deu la Gewerbe (kinh doanh) theo phap luat Duc. Can dang ky Gewerbeanmeldung tai Gewerbeamt truoc khi bat dau ban hang. Chi phi: 20-50 Euro. Qua trinh nay tu dong thong bao cho Finanzamt de cap Steuernummer.
Tru cot 2: Dang ky LUCID — Bao bi va Rac thai bao bi
Day la nghia vu ma nhieu nguoi Viet ban hang online tai Duc bo qua va bi phat nang.
Theo Verpackungsgesetz (VerpackG) co hieu luc tu 01/01/2019, moi ca nhan hoac doanh nghiep dua san pham vao thi truong Duc trong bao bi deu phai:
- Dang ky tren he thong LUCID (lucid.verpackungsregister.org)
- Tham gia mot he thong thu gom va tai che bao bi (duales System) nhu Der Grune Punkt, Reclay, Interseroh, Landbell. Phai tra phi hang nam dua tren kho luong va loai vat lieu bao bi.
- Bao cao khoi luong bao bi da dua ra thi truong hang nam
Muc phat khi khong dang ky LUCID:
- Phat hanh chinh tu 10.000 den 200.000 Euro
- Bi xoa khoi nen tang Amazon.de (Amazon tu dong kiem tra tren he thong LUCID)
- Tu 01/07/2022, Amazon bat buoc nguoi ban phai co so dang ky LUCID moi duoc tiep tuc ban hang tren Amazon.de
Chi phi dang ky LUCID: Mien phi dang ky tai khoan. Chi phi tham gia dual system dao dong tu vai chuc Euro/nam (voi khoi luong nho) den vai tram Euro (voi khoi luong lon).
Tru cot 3: VAT OSS — Thue gia tri gia tang lien minh Chau Au
Tu 01/07/2021, EU ap dung che do One Stop Shop (OSS) de don gian hoa khai bao VAT xuyen bien gioi trong noi khoi EU.
Nguong khai bao OSS: Neu doanh thu ban hang cho khach hang ca nhan (B2C) tai cac nuoc EU khac (ngoai Duc) vuot 10.000 Euro/nam — phai khai bao qua OSS.
Cach thuc hien:
- Dang ky OSS tai Finanzamt thong qua cong ELSTER (bundeszentralamt.de)
- Hang quy (thang 4, 7, 10, 1), nop to khai OSS tong hop cho tat ca nuoc EU noi co ban hang
- Nop thue VAT cua tung nuoc EU theo thue suat cua nuoc do (Phap 20%, Y 22%, Ba Lan 23%...)
- Quan ly nop mot lan cho Finanzamt Duc — ho tu chuyen sang cac nuoc tuong ung
Neu khong dang ky OSS ma van ban hang xuyen bien gioi: Phai tu dang ky VAT tai tung nuoc thanh vien EU ma minh ban hang — rat phuc tap va ton kem.
Tru cot 4: Nghia vu thong tin san pham va kha nang tra lai
Theo luat thuong mai dien tu Duc (BGB §312 tro len), nguoi mua hang online tai Duc co quyen tra lai trong vong 14 ngay (Widerrufsrecht) ma khong can neu ly do. Nguoi ban phai:
- Ghi ro chinh sach tra lai trong trang ban hang (Widerrufsbelehrung)
- Hoan tien trong vong 14 ngay sau khi nhan lai hang
Hang cam va han che tai Duc
| Loai hang | Tinh trang tai Duc | Luu y |
|---|---|---|
| Thuc pham (thit, ca, san pham dong vat) | Can giay phep dac biet, cam Amazon FBA | Phai co giay chung nhan an toan thuc pham EU |
| My pham (kem, son moi, nuoc hoa) | Cho phep, phai dang ky tren CPNP | Hay bi kiem tra chat luong |
| Do dien tu, do gia dung dien | Can dau chung nhan CE bat buoc | Khong co CE = bi thu hoi, phat nang |
| Do choi tre em | Bat buoc: dau CE + tieu chuan EN 71 | Rac roi phap ly lon nhat |
| Thuc pham chuc nang, vien uong | Can dang ky voi BVL | Khong duoc quang cao tac dung chua benh |
| Hang gia, hang nhai | Cam hoan toan | Hai quan Duc kiem soat rat gat |
Chi phi du tinh khi bat dau ban hang online tai Duc
| Khoan chi phi | Uoc tinh | Ghi chu |
|---|---|---|
| Dang ky Gewerbe | 20-50 Euro | Mot lan, tai Gewerbeamt |
| LUCID + dual system | Tu 30-100 Euro/nam | Tuy kho luong bao bi |
| Amazon Seller Professional | 39 Euro/thang | Cho phep ban khong gioi han san pham |
| Amazon FBA | 3-8 Euro/don hang | Tuy kich thuoc, trong luong |
| Shopify (tu lam shop) | Tu 29 Euro/thang | Chua tinh domain, theme |
| OSS khai bao VAT | 100-300 Euro/quy (qua Steuerberater) | Bat buoc khi doanh thu B2C EU vuot 10.000 Euro/nam |
| Dau CE (do dien tu, do choi) | 500-5.000 Euro/san pham | Tuy muc do phuc tap kiem tra |
Checklist bat dau ban hang online tai Duc
- Dang ky Gewerbeanmeldung tai Gewerbeamt dia phuong
- Lay Steuernummer va Umsatzsteuer-ID tu Finanzamt
- Dang ky LUCID tai lucid.verpackungsregister.org
- Chon va ky hop dong voi nha cung cap dual system (Gruner Punkt, Reclay, Landbell...)
- Kiem tra san pham co can dau CE hoac giay phep dac biet khong
- Soan Impressum va Widerrufsbelehrung bang tieng Duc
- Mo tai khoan Amazon Seller hoac Shopify
- Theo doi doanh thu B2C xuyen bien gioi EU — dang ky OSS khi sap dat 10.000 Euro/nam
- Luu tru tat ca chung tu, hoa don, van chuyen it nhat 10 nam
(Nội dung được tổng hợp và đối chiếu từ Verpackungsgesetz (VerpackG) Duc; EU Directive 2021/2101 ve One Stop Shop (OSS); Bundesministerium der Finanzen huong dan thue VAT OSS; Amazon Seller Central Germany; cong thong tin chinh thuc LUCID lucid.verpackungsregister.org; BGB §312 ve quyen tra lai thuong mai dien tu).
Duy Long - © Báo điện tử TIN TỨC VIỆT ĐỨC
