寄售仓库是许多企业的重要组织模式，尤其是从事跨境贸易的企业。尽管对德国公司而言优势巨大，但从税务和监管角度来看，其管理可能较为复杂。

本文将解释寄售仓库是什么，以及德国和国际层面的相关法律规定。我们还将详细介绍凭证要求和需要注意的合规风险。

本文内容

• 定义：什么是寄售仓库？
  
• 法律对寄售有什么规定？
  
• 欧盟及第三国寄售仓库的增值税处理
  
• 寄售仓库的凭证要求
  
• 寄售仓库的合规风险
  

定义：什么是寄售仓库？

寄售仓库是在供应商保留所有权的情况下，将货物存储在客户所在地的仓库。供应商仅在客户从仓库提取货物时才转移所有权，这种安排称为寄售。

此类仓库通常位于库存需求地，往往靠近客户或直接设在客户场地内。许多德国公司在其他欧盟成员国或第三国建立此类仓储设施，以便能够快速向国际客户交付货物，避免漫长的运输时间。

库存在存储期间始终归供应商（即所谓的寄售人）所有。从寄售仓库提取货物的客户被视为收货人。除非双方约定所有权保留条款，否则货物从仓库提取时所有权即转移；若有所有权保留条款，则寄售人在收到全额付款前保留所有权。

这些所有权转移规则通过明确应税收入的产生时间，决定了增值税 (VAT) 如何适用于该仓储设施。

寄售仓库的优势

寄售仓库通过存储经常需要或临时急需的零部件为生产提供支持。供应商将库存置于靠近生产场地或终端客户的位置，能够按需交付所需物品。这种速度和灵活性使企业能够简化生产流程并避免延误。

客户的另一个优势是无需维持内部库存。线上零售商也可以利用寄售仓库快速向客户交付产品，而无需先从海外订购。

质量保证和库存监控的全部责任由供应商承担。这极大地减轻了客户的工作量，因为他们无需亲自检查货物——对于需要定期监控的易腐物品而言，这是个好消息。供应商还负责产品更新，如推出新系列或更换现有物品。这意味着收货人无需在库存维护和管理方面投入资金，可实现显著节约。

法律对寄售有什么规定？

影响寄售仓库的主要法规之一是《德国增值税法》(UStG)。2020 年还推出了所谓的“快速修正方案”，以统一欧盟范围内的增值税和销售税，并简化跨境货物供应流程。

《德国增值税法》(UStG)

根据《德国增值税法》(UStG) 第 6b 条，寄售仓库中存储的产品在增值税法下尚未构成供应。增值税仅在收货人从仓库提取产品时产生纳税义务。只要产品仍在存储中，就无需缴纳增值税。这简化了增值税处理，因为库存入库时无需缴税。

欧盟指令

欧盟增值税指令第 17a 条通过欧盟指令 2018/1910 于 2018 年推出，首次建立了欧盟层面的寄售仓库标准。该条款要求成员国从 2020\ 年 1 月 1 日起在国家层面适用新规定，此举统一并简化了欧盟范围内此类仓储设施的增值税规则。

“快速修正方案”明确了寄售仓库库存供应的应税时间。特别是在其他欧盟管辖区运营此类仓储设施的公司，必须证明库存实际存储在该设施中且即将由收货人提取。这些调整使在多个欧盟国家运营寄售仓库的企业受益，为其提供了简单统一的增值税处理机制。

对企业的支持

运营寄售仓库并进行国际货物销售的企业面临两大挑战：准确计算增值税和履行目的地国的纳税义务。Stripe Tax 通过管理仓储设施所在管辖区的增值税注册，并根据发货地自动应用正确的税率，帮助解决这两个问题。

尽管所有权转移和库存提取仍需在企业的库存管理系统中手动记录，但 Stripe 可自动完成增值税计算和终端客户开账单。这减少了人工错误，并显著简化了跨管辖区的税务合规流程。Stripe Tax 有助于高效管理复杂的财政要求，确保遵守所有相关法规，尤其是对于在多个欧盟国家或第三国运营的企业。

Handling VAT on consignment warehouses in the EU and third countries

Below is a list of the most notable VAT rules for businesses in Germany operating consignment warehouses in other EU states or third countries.

Consignment in other EU states

Once a German company runs a consignment warehouse in another EU member state, the transportation of inventory to the facility is considered an intracommunity entry of goods. In principle, this operation is subject to tax in the country (see § 3.1a of the UStG). Still, per regulations for intracommunity supplies, it is exempt from levies, provided the necessary evidence is provided (§ 6a.2 of the UStG). Evidence includes:

• A detailed record of the goods brought in (quantity, commercial designation)
  
• The address of the consignment warehouse
  
• The business’s VAT ID
  
• The date of entry
  
• The assessment base, which is based on the purchase price plus ancillary costs, or the cost price
  

The supplier has to declare the acquisition in the destination country to record tax there. When the consignee subsequently retrieves the goods, this is considered a domestic supply within the receiving territory. This supply is subject to VAT in that jurisdiction. Consequently, the business has to register for VAT in the applicable EU member state. The application process varies from country to country.

However, a simplification rule in multiple EU member states allows for operators of a consignment warehouse to forgo mandatory VAT registration in the destination country. Instead, the transaction qualifies as an intracommunity supply, and the consignee accounts for tax on the acquisition in the receiving jurisdiction. In this case, the German business does not have to apply for VAT in the receiving territory. That said, the specific provisions vary across member states and come with prerequisites. It is a good idea to do your research beforehand.

Consignment in third countries

Handling VAT for consignment warehouses in third countries is far more complex and depends on the destination country’s fiscal regulations. Unlike in the EU, where the Quick Fixes harmonize VAT treatment, companies with storage facilities in third countries have to follow each jurisdiction’s framework. These vary widely and involve a range of tax registration and documentation.

The transport of items to a third country does not trigger VAT in Germany, since this constitutes a tax-exempt export (see § 4, no. 1a of the UStG). Nevertheless, local levies, such as import duties or local VAT, are due in the third country upon retrieval of the goods from the consignment warehouse. The result: German businesses running these storage sites in third countries must register for levies in those jurisdictions.

Documentation requirements for consignment warehouses

Businesses in Germany operating consignment warehouses have to meet various documentation requirements. These obligations help provide evidence of taxation and demonstrate compliance with VAT rules. To avoid legal issues or additional demands from fiscal authorities, businesses must carefully document all relevant steps and information.

Proof of transport

Records must show that the stock reached the consignment warehouse. This documentation has to provide detailed information, such as the quantity and commercial designation of the inventory, the address of the facility, and the date of transport. The details are needed to accurately demonstrate that the intracommunity entry of goods is exempt from tax.

VAT ID and recapitulative statement

VAT ID numbers are required in both countries to process the shipment properly. That means the vendor must have a VAT ID in the country of origin, while the consignee needs an equivalent ID in the destination country. German businesses also have to regularly submit recapitulative statements (see § 18a of the UStG), which document the intracommunity movement of goods, and to record tax-exempt supplies properly.

Proof of retrieval

A further important part of the bookkeeping is proof of the consignee’s receipt of the inventory. The supply becomes taxable once the consignee takes the items from the storage facility. To document this, companies have to correctly post every retrieval and record all relevant data for the inventory retrieved.

寄售仓库的合规风险

德国企业运营寄售仓库时，为避免监管问题或财务处罚，必须确保完全遵守所有财政法规。同时，需及时了解德国和目的地国的法律环境，以减少不必要的行政工作。在这方面，两个主要风险领域涉及临时增值税注册和缺乏出口凭证。

临时增值税注册

运营寄售仓库的一个常见问题是在其他国家临时申请增值税注册。在许多情况下，企业无需立即在其他欧盟成员国或第三国注册增值税。但如果企业在无需注册的情况下进行了申请，将导致复杂的财政审计和额外的行政流程。这种临时注册还可能产生不必要的成本，尤其是当它与实际纳税义务不一致时。

缺乏出口凭证

另一个风险是缺乏适当的出口凭证。对于仓储设施，尤其是第三国的仓储设施，企业必须清晰记录货物运输情况，以确保免税待遇。如果企业无法提供足够的出口凭证，税务局将不认可其税收豁免，这可能导致欠税和罚款，严重削弱寄售仓库的财务优势。