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VAT是增值税(value added tax)的缩写。自由职业者的年收入超过一定数目,就必须向客户征收增值税,德国的界线是年收入1万5千欧。例如你给客户做了一个价值1000欧的项目,如果你应征收增值税,按德国19%的增值税率,客户应付给你1190欧,其中的190欧按月直接付给税务局。VAT在欧盟标准不太统一,一般情况是外国的客户可以免收增值税,但有些国家要求不一样。你作为中国的译员,不应该向欧洲客户征收增值税,但应该在帐单上加上一句:This invoice is excluded from value added tax。
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