中文内容由 Google Cloud Translation 自动生成，仅供参考；请以英文原文为准。问答资料来自欧盟化学品管理局（ECHA）官方网站。
答案（中文）
值得注意的是，ECHA并非私营公司或服务提供商，而是由第1907/2006号欧盟法规（简称“REACH法规”）设立的欧洲公共机构，该法规直接适用于所有成员国。REACH法规第102条规定，《欧洲共同体特权和豁免议定书》适用于该机构。该议定书是欧盟条约的一部分，也直接适用于所有成员国，根据该议定书，该机构免征所有税款。 ECHA 活动和交易免于征税也是根据关于增值税共同制度的 2006/112/EC 号指令第 13(1) 条的规定，该指令规定：“国家、地区和地方政府当局以及其他受公法管辖的机构，就其作为公共当局从事的活动或交易而言，不应被视为纳税人，即使其就这些活动或交易收取会费、费用、捐款或付款”。由于 ECHA 不属于纳税人，因此在任何成员国都没有税务住所，在芬兰也没有税号。ECHA 向公司开具的发票涉及 ECHA 根据第 1907/2006 号欧盟条例（“REACH 条例”）和第 340/2008 号欧盟委员会条例（“REACH 费用条例”）收取的 PPORD 通知、注册和其他提交费用。因此，这些费用不涉及私人交易，而是所有成员国适用的公法项下的费用。根据指令根据2006/112/EC，特别是第13(1)条，这些费用在任何成员国均不征税。如果任何成员国或其他地方均未对这些费用征税，ECHA 没有义务完成任何针对纳税人为避免双重征税而强制执行的手续。因此，值得注意的是，ECHA 无法向注册人提供增值税或预扣税/源泉税居住证明。因为 ECHA 在任何成员国均无税务居住地。在问答 739 中，ECHA 发布了一份财务识别表，确认其芬兰企业 ID。1) OJ C 310，2004 年 12 月 16 日，第 261 页 2) OJ L 347，2006 年 12 月 11 日，第 1 页
Answer (EN)
It is important to note that ECHA is not a private company or a service provider but a European public authority established by Regulation (EC) No 1907/2006 ('the REACH Regulation') which is directly applicable in all Member States. Article 102 of REACH provides that the Protocol of Privileges and Immunities of the European Communities shall apply to the Agency. This Protocol is part of the EU Treaties also directly applicable in all Member States, and according to the Protocol, the Agency is exempt from all taxes.
The exclusion of ECHA activities and transactions from taxation also results from Article 13(1) of Directive 2006/112/EC (2 on a common system of value added tax, which stipulates:
"States, regional and local government authorities and other bodies governed by public law shall not be regarded as taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with those activities or transactions".
As it is not a taxable person, ECHA does not have a tax residence in any Member State and thus has no taxation number in Finland.
The invoices that ECHA sends to companies relate to fees for PPORD notification, registration and other submissions that ECHA collects pursuant to Regulation (EC) No 1907/2006 ('the REACH Regulation') and Commission Regulation (EC) No 340/2008 ("the REACH Fee Regulation"). Thus, they do not concern private transactions but are fees under public law applicable in all Member States. Based on Directive 2006/112/EC and particularly Article 13(1), these fees are not subject to taxation in any Member State. In the absence of taxation of the fees in any Member State or elsewhere, ECHA shall not be bound to complete any formalities imposed on taxable persons for the avoidance of double taxation.
Thus it is important to note that ECHA is unable to provide registrants a VAT or a withholding tax / tax at source residence certificate. As ECHA has no tax residence in any Member State. In Q&A 739 ECHA has published a financial identification form confirming its Finnish business ID.
1) OJ C 310, 16.12.2004, p. 261
2) OJ L 347, 11.12.2006, p. 1