Sole Trader 给海外公司做服务需要收GST吗？

james2dow

会计专家，你们好。 我是一个Sole Trader, 给一家海外公司做技术支持， 我每个月给他们发tax invoice作为我的收入，如果年收入超过7万5的话， 需要收GST吗？因为是给海外公司提供的服务，所以我不知道是否该收GST.

烦请会计专家给个正确答案。

谢谢。

urbb

收海外的发票无需收GST

shuyuanli

这个事得具体分析，并不是以客户是否海外的作为依据的

yourock

海外客户不产生GST。正如海外游客在澳洲购物之后可以在机场退GST一样。

lanse

那就是说这样的sole trader收入也不需要交GST对了吗？

JohnnySu

shuyuanli 发表于 2014-10-4 09:47
这个事得具体分析，并不是以客户是否海外的作为依据的

对

鱼羊鲜

迷糊了

stephenqiu

发的是invoice不是tax invoice

JohnnySu

一般来说Export是GST-Free Supply.
是不是GST意义上的Export 除了看接受服务的客户是否在海外居民，另一更重要因数是你提供的商品或者服务是否在海外被消费－for consumption outside Australia.
如果你的服务在海外被消费，你的收入Export 也就是说是GST-Free.

jeff_lawsons

In very broad terms, any services which are consumed by an entity in Australia should be subject to GST (even if the contract is with a foreign entity) while services consumed outside Australia are likely to be GST-free.

The services provided by you to the foreign entity should be GST-free if they fall within one of the categories in the table in section 38-190. The items that are most likely to be relevant in this situation are items 2 and 3 which are discussed in turn below.

a) Item 2
Under item 2 a supply will be GST-free if made to a non-resident who is not in Australia when the thing supplied is done and either:

- The supply is neither a supply of work physically performed on goods situated in Australia when the work is done nor a supply directly connected with real property situated in Australia; or
- The non-resident acquires the thing in carrying on the non-resident's enterprise, but is not registered or required to be registered for GST.
However, a supply will not be GST-free under this item if there is an agreement with a non-resident which requires the client to provide the services to another entity in Australia (eg, Australian subsidiary).

b) Item 3
Under item 3 a supply will be GST-free if it is made to a recipient who is not in Australia at the time and the use and enjoyment of the supply is outside Australia. This condition can also be met if the supply is made under an agreement entered into with an Australian resident and the agreement requires the supply to be provided to another entity outside Australia. Under this item the key issue is determining the recipient of the supply (ie, which entity is the consumer of the supply) and where the supply is used or enjoyed.

It should be noted that the GST-free status may be negated under subsection 38-190(2A) if the acquisition of the services by the non-resident relates (directly or indirectly, or wholly or partly) to the making of a supply of real property situated in Australia that would be input taxed under Subdivision 40-B (lease, hire or licence of residential premises) or Subdivision 40-C (sale or long-term lease of residential premises).

You may also find useful the private ruling below:
http://www.ato.gov.au/rba/conten ... t/1011266235193.htm

说我想说

明白了

yourock

tax invoice 和 invoice有何区别？