阿联酋以及沙特阿拉伯的电子商务环境及VAT相关基础知识

E-Commerce and VAT in the UAE and in KSA

E-Commerce poses many challenges to legal practitioners and companies alike around the world, and the introduction of Value Added Tax (“VAT”) in the United Arab Emirates (“UAE”) and in the Kingdom of Saudi Arabia (“KSA”) has added an additional layer of complexity that should be borne in mind by all stakeholders.

电子商务给世界各地的法律从业者和公司都带来了许多挑战，在阿拉伯联合酋长国（“ UAE”）和沙特阿拉伯王国（“ KSA”）中引入了增值税（“ VAT”） 所有利益相关者都应该考虑到另外一层复杂性。

In this article, we will highlight two of the main issues that usually arise, from a VAT perspective, on the supply of goods or services in the e-commerce industry: (1) where is the supply taxable, and (2) who should account for VAT on the supply.

 在本文中，我们将重点介绍从增值税的角度来看，电子商务行业中商品或服务的供应通常会出现的两个主要问题：

（1）供应应征税的地方；

（2）谁应纳税？供应中的增值税。

Place of supply

VAT is typically imposed on consumption that takes place within the territory of the concerned jurisdiction. However, as e-commerce is by its very nature digital, law-makers are required to define in their respective regulations where such supplies are deemed to take place.

We shall distinguish between supplies of goods and supplies of services.

供货地点

增值税通常是对有关司法管辖区范围内的消费征收的。但是，由于电子商务本质上是数字化的，因此要求立法者在其各自的法规中定义此类供应的发生地。

我们将区分商品供应和服务供应。

Supplies of goods – general rule

The place of supply for goods depends on whether there is transportation or dispatch thereof:

The place of supply for goods which are not transported or dispatched is, as a general rule, where the supply is made under the UAE rules, or where the goods are situated at the time of supply under the KSA rules.

货物供应-一般规则

货物的供应地点取决于是否运输或调度：

一般而言，未运输或调度的货物的供应地点是根据阿联酋规则进行的供应，或根据KSA规则在供应时所处的货物所在的地点。

On the other hand, the place of supply for goods that are transported or dispatched, by the supplier or on account of the customer, is generally the place where the goods are located when the transportation or dispatch commences. However, the UAE and KSA regulations provide special rules for specific scenarios. For example, where the supply includes transportation of the goods to a customer registered for VAT in another GCC State that has implemented VAT the place of supply is the customer’s State.

 另一方面，由供应商或出于客户的考虑而运输或分派的货物的供应地通常是开始运输或分派时货物所处的地方。但是，阿联酋和KSA法规针对特定情况提供了特殊规则。例如，如果供应包括将货物运输到另一个已实施增值税的GCC州注册了增值税的客户，则供应地点是客户所在的州。

Finally, there are requirements to evidence the transportation. Failure to comply with such rules or to submit the transportation documentation as requested by the tax authorities may result in the supplier being accountable for VAT in the supplier’s State.

最后，有证据证明运输。不遵守这些规则或未按照税务机关的要求提交运输文件可能会导致供应商在供应商所在州对增值税负责。

Supplies of goods – special rule for distance supplies

As an exception to the above rules, there is a special regime for intra-GCC supplies of goods to customers that are not registered for VAT. The regime is broadly based on the “distance sales regime” under the European Union Directive 2006/112/EC, as amended.

商品供应–远程供应的特殊规定

除上述规则外，GCC内部向未注册增值税的客户提供商品的特殊制度。该制度大致上基于经修订的欧盟指令2006/112 / EC的“远程销售制度”。

Under the distance sales regime, where a taxable supplier supplies goods with transportation to customers that are not registered for VAT in another GCC State that has implemented VAT, the place of supply is to be considered in the supplier’s State if the supplier does not make taxable supplies in that other State above the mandatory registration threshold (as a general rule, SAR 375,000 or its equivalent in other GCC currencies).

在远距离销售制度下，应税的供应商向另一位已实施增值税的海湾合作委员会国家未注册增值税的客户提供运输货物时，根据VAT增值税法税法，应考虑在该供应商所在的国家地区中征税，如果销售额超过了375,000沙特里，迪拉姆或等值的其他GCC货币时，供应商必须要注册VAT增值税并进行VAT增值税申报。

However, if the supplies made by that supplier to persons who are not registered for VAT in that other State which has implemented VAT exceed the mandatory registration threshold in that other State, the place of supply of the sales made to those customers shall be in that other State. Accordingly, the supplier will be required to register and to comply with local VAT obligations in that other State.

但是，如果该供应商向未在该实施增值税的另一国注册了增值税的人提供的供应超过该另一国的强制注册门槛，则向这些客户提供的销售的供应地点应位于该国。其他国家。因此，将要求供应商在该另一州注册并遵守当地的增值税义务。

In short, the distance sales regime allows taxable suppliers to distance-sell goods to customers not registered for VAT in another GCC State which has implemented VAT, without the need to register and account for VAT therein where the taxable supplies do not exceed the mandatory registration threshold in that other State.

简而言之，远程销售制度允许应税供应商向已实施增值税的另一个海湾合作委员会国家未注册增值税的客户远程销售商品，而无需在应税供应不超过强制注册的情况下在其中注册和结算增值税 在另一个国家的门槛。

This red-tape cutting measure may prove beneficial for small and medium businesses operating across the GCC.

 这种削减繁文缛节的措施可能证明对在整个海湾合作委员会中开展业务的中小型企业有利。

Supplies of services – general rule

The place of supply of services is generally the place of residence of the supplier. However, the place of supply of services supplied to a customer who is registered for VAT is the place of residence of the customer.

服务提供–一般规则

服务的提供地点通常是供应商的住所。但是，向注册了增值税的客户提供的服务的提供地点是该客户的住所。

Supplies of services – special rules

There are several exceptions to the above general rule on the place of supply of services. However, the key exception for supplies in the e-commerce sector is related to electronic services.

服务提供–特殊规则

上述关于服务提供地点的一般规则有几个例外。但是，电子商务领域供应的主要例外与电子服务有关。

A supply of electronic services is considered to take place in the State where these services are actually used and enjoyed. The determination of the place of the use and enjoyment may not be straightforward; therefore it is recommended that businesses keep as much evidence as possible to demonstrate where the services are used and enjoyed.

电子服务的提供被认为在实际使用和享受这些服务的国家进行。确定使用和享受的地点可能并不容易；因此，建议企业保留尽可能多的证据来证明在何处使用和享受服务。

The VAT regulations in the UAE and in KSA provide a non-exhaustive list of services that are considered electronic services for VAT purposes, including but not limited to supplies of live streaming via the internet; supplies of music, films and games, and programs on demand; and supplies of software and software updates. Therefore it is important to consider whether the supply of services qualifies as an electronic service.

阿联酋和KSA中的增值税法规提供了一些非详尽的服务清单，这些服务被视为用于增值税的电子服务，包括但不限于通过互联网提供的实时流媒体；提供音乐，电影和游戏以及按需提供的节目；以及软件和软件更新的供应。因此，重要的是要考虑服务的提供是否符合电子服务的条件。

Accounting for VAT

The person responsible to account for VAT is as a general rule the supplier, except where the goods and services are received from a non-resident supplier and the reverse charge mechanism applies.

增值税核算

增值税的责任人通常是供应商，除非从非本地供应商处收到商品和服务且适用反向收费机制。

An e-commerce supply may involve two, three or even more parties. In a typical transaction, A (supplier or merchant) supplies goods or services through the Internet to B (customer). However, in the recent years, new business models have evolved, and it has become common for a third party, C (known as the marketplace) to be involved in the supply.

电子商务供应可能涉及两个，三个甚至更多的参与者。在典型的交易中，A（供应商或商人）通过Internet向B（客户）提供商品或服务。但是，近年来，新的商业模式不断发展，第三方C（称为市场）参与供应已变得很普遍。

In the case of e-commerce, it is important to accurately define the functions performed and risks undertaken by all the parties to a supply. If the agreements are not carefully drafted or reviewed, or if the agreements do not reflect the facts in practice, unintended VAT consequences may arise. For instance, there is a risk that the operator of the online interface or portal acting as intermediary for the non-resident supplier may be required to account for VAT.

在电子商务的情况下，准确定义供应方各方执行的功能和承担的风险非常重要。如果未认真起草或审核协议，或者协议未反映实际情况，则可能会产生意料之外的增值税后果。例如，存在这样的风险，即可能要求在线界面或门户的操作者充当非居民供应商的中介人来缴纳增值税。

Finally, with regard to foreign suppliers with no place of residence in any GCC States that have implemented VAT, there is a risk that they are liable to account for VAT if the supply takes place within a GCC State that has implemented VAT and no other person is required to account for and pay VAT on the supply.

最后，对于在任何实施增值税的海湾合作委员会国家没有居住地的外国供应商，如果供应是在实施增值税的海湾合作委员会国家之内进行的，则有可能对增值税负责 必须负责核算并支付增值税。

It may be noted that other countries have introduced specific measures to tackle administrative costs and ease the burden of compliance with the VAT rules in e-commerce, therefore facilitating intra-regional trade. In this regard, the implementation of the mini-one-stop-shop (MOSS) by the European Union, whereby taxable persons in one member State are relieved from registering for VAT in other member States –which was initially restricted to the supply electronic services, but is expected to extend to supplies of goods from 2021- may be considered in the future by lawmakers across the GCC.

可能需要指出的是，其他国家已经采取了具体措施来解决行政成本，减轻电子商务中遵守增值税规则的负担，从而促进了区域内贸易。在这方面，欧洲联盟实施了微型一站式服务（MOSS），从而使一个成员国的应税人员免于在其他成员国注册增值税–最初仅限于供应电子服务 ，但预计未来整个海湾合作委员会的立法者可能会考虑将2021以后的商品供应范围扩大。

Final remarks

Whilst the e-commerce industry has expanded significantly over the last decade, after the implementation of VAT in the UAE and in Saudi Arabia, businesses that are involved in e-commerce need to consider the VAT implications of their transactions.

最后需要注意

尽管电子商务行业在过去十年中取得了巨大的发展，但在阿联酋和沙特阿拉伯实施增值税后，从事电子商务的企业仍需考虑其交易对增值税的影响。

In this regard, it is important for businesses to identify the correct VAT treatment of the supplies and to comply with all the obligations. This includes but is not limited to analysing whether the supplies are in the nature of goods or services; the place of supply; the existence of a place of residence; the applicability of any zero rate treatment; the recovery of input VAT; as well as registration and other compliance obligations.

在这方面，对于企业而言，重要的是要确定对供应品的正确增值税处理并遵守所有义务。这包括但不限于分析供应品是否属于商品或服务性质；供货地点；居住地的存在；任何零利率治疗的适用性；进项增值税的追回；以及注册和其他合规义务。

注：

“GCC”的意思是：海湾阿拉伯国家合作委员会，全称为Gulf Cooperation Council”。

“GCC countries”包括7个国家，分别为：阿拉伯联合酋长国、阿曼苏丹国、巴林王国、卡塔尔国、科威特国和沙特阿拉伯王国、也门共和国。

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