Postponement of VAT/customs duties in bonded storage 

保税仓储推迟增值税/关税 （不用先交 21%的非欧盟进欧盟的进口税）

Intra-EU transactions of goods are taxable 

欧盟内部商品交易不用交税或可退税

All entrepreneurs need to be registered 

所有的企业家需要注册

All supplies of goods to other EU countries must be recorded and sent to the authorities every month. 

所有的商品供应到其他欧盟国家必须被记录和发送到有关部门。

All supplies of goods from other EU countries must be mentioned in the tax return. 

所有供应到其他欧盟国家的货物必须在纳税申报表申报。

All computers in the EU are connected, so every transaction in the EU is checked 

 欧盟的所有计算机系统是连接成网的，所以每一笔在欧盟交易都可以被检查

VAT charged to entrepreneurs is in principle refundable 

向企业家收取的增值税原则上是退还的

If not registered in the country of refund, VAT refunds only possible at special request 

如果你没有欧盟VAT税号，增值税退税只可能在特殊要求下申请

The request can only be made in the country the VAT is charged 

请求只能在你征收增值税的国家申请

If not registered there, the refund can take a very long time in Southern Europe 

如果没有注册，在欧洲南部退款可以花费很长的时间。

If the refund request is not made within the prescribed timeframe, in Luxembourg and Germany no refund will be given  如果退款请求没有在规定时间内申请，在卢森堡和德国将不会给予退款