亚马逊免税计划 (ATEP) 如何运作

在 Amazon.com 上购物的一些买家和组织有资格享受销售税豁免。亚马逊免税计划 (ATEP) 是向使用税务计算服务的卖家提供的选项,用于接受也注册加入 ATEP 的买家提供的豁免。参与该计划后,您将可以直接通过卖家账户自动处理买家豁免。

未参与 ATEP 的买家或因其他原因在购买时无法应用豁免的买家可以请求您退还税费。有关下单后税费退款的更多信息,请参阅税务计算服务条款。

如何注册加入 ATEP?

保存您的税务设置后,您将自动参与该计划,除非您选择退出。有关更多信息,请参阅如何注册加入 ATEP。买家和卖家都必须参与该计划,这样买家在购买卖家的商品时才能享受豁免。

参与 ATEP 有哪些好处?

参与该计划的卖家将可以自动处理买家豁免。自动处理包括基于每个订单收集买家豁免文件,将文件存储在我们的系统中,并在需要时通过您的卖家账户访问税务文件库。

此外,搜索商品的买家还可以筛选他们的搜索结果,以包含或排除接受豁免的卖家商品。如果您选择不参与该计划,买家筛选出的搜索结果可能不会包含您的商品。

豁免如何运作?

如果参与计划的买家从参与计划的卖家处购买商品,且买家在订单目的地拥有有效豁免,则他们的豁免将自动应用于订单中的所有商品。在结账期间,如果某件商品不符合豁免条件,买家可以取消订单中的一件、多件或所有商品的豁免。

豁免特定于买家账户中设置的税务司法辖区。未针对订单目的地注册豁免的买家在结账时不会看到用于应用豁免的选项。

如何识别免税订单和获取豁免文件?

要识别免税订单,请使用税务文件库中提供的报告。您的销售税报告将在“买家豁免”列中填充数据,豁免文件将在订单完成后的 72 小时内显示在免税证明选项卡中。有关更多信息,请参阅获取免税证明页面。

是否可以获取配送至实施商城征税州/省的订单的豁免文件?

对于配送至实施商城征税的司法辖区的订单,无论配送类型如何,亚马逊均负责计算、收取和代缴销售税。对于配送至已颁布商城征税法的司法辖区的免税订单,您将无法下载买家免税证明。

是否必须参与 ATEP?

不是。ATEP 是一项可选服务,但是,参与该计划可帮助您减少收到的有关您的税务设置或下单后请求退还针对某订单收取的税费的买家问题数量。卖家应负责与任何买家沟通以回答与税务设置相关的任何问题,并处理针对所有卖家自配送订单的下单后税费退款请求。

我可以发放下单后税费退款吗?

可以。对于卖家自配送订单,您可以随时发放针对某个订单计算得出的税费退款。对于亚马逊配送的订单,您可以引导买家联系亚马逊客户服务团队或者为订单发放优惠退款。

亚马逊在注册期间会向买家收集哪些信息?

向买家收集的标准信息包括:购买组织名称、个人或组织类型(例如政府、转销商、慈善机构等)、其豁免适用的司法辖区(州/省和/或当地司法辖区)以及其他信息,如已签署的免税证明(如适用)。

ATEP 支持的豁免类型以及我们从买家收集的具体信息可在本文档结尾处“我可以获得哪些类型的豁免和信息?”问题解答中找到。

亚马逊是否会验证买家豁免信息?

亚马逊将验证买家是否提供了要注册的豁免类型所需的信息。买家有责任提供并维护有效的豁免信息,并在购买商品时恰当地使用他们的豁免。亚马逊不会向任何税务机构验证买家在注册期间提供的信息。

买家的 ATEP 注册是否具有追溯性?

否。在买家下单时,买家和卖家都必须已经参与 ATEP 计划,这样买家才能向相应订单应用豁免。在下单后注册加入 ATEP 不具有追溯性,且仅适用于之后的订单。

买家可以在下单后请求卖家或亚马逊客户服务团队退还税费。我们的税务计算服务条款和“我可以发放下单后税费退款吗?”的答案解释了何时支持退税以及负责处理退款的一方。

如果亚马逊发放了亚马逊物流订单的税费退款,我会收到豁免文件吗?

会。如果您参与了 ATEP,并且买家针对亚马逊配送的商品在下单后请求仅退还与免税相关的税费,那么亚马逊只有在收到证明性豁免文件后,才会退还税费。证明文件将显示在您的税务文件库中。

如果我针对自己配送的订单发放了税费退款,亚马逊会提供买家豁免文件吗?

不会。与商品退款类似,对于买家在购买时未通过 ATEP 应用的任何豁免,您都需要在下单后退还税费,以支持豁免。卖家有责任获取、验证和保留任何支持买家的仅退税费退款请求所需的必要文件。如果您在获得任何必要文件之前发放退款,则可能无法获得该文件。

销售税报告中有哪些买家豁免代码?

Amazon.com 目前通过 ATEP 支持以下豁免类型:

买家豁免代码描述
LB文库
501C501C
NA美国原住民
AP农业生产
CO慈善机构
DIRECT直接支付许可证
EDI教育机构
FG联邦政府
SLG州/省地方政府
HO医院(非盈利性或州/省)
NP非盈利性组织
NPR非盈利性宗教组织
DP联合国/外交官
RESALE转售
MPU数字商品/软件豁免
IPM工业生产/制造
OT其他
INSUR保险
SBE小型企业豁免

ATEP 中支持的豁免类型随时可能发生变化。参与 ATEP,即表示您同意接受税务计算服务条款以及买家和亚马逊提供的与买家通过 ATEP 购买免税商品相关的免税信息、文件或证明。


 亚马逊官网原文详情:

How Amazon Tax Exemption Program (ATEP) Works

Some buyers and organizations who shop on Amazon.com qualify for sales tax exemptions. Amazon’s Tax Exemption Program (ATEP) is an option available to sellers using Tax Calculation Service to accept exemptions from buyers who are also enrolled in ATEP. By participating, you will experience automatic handling of buyer exemptions directly through your seller account.

Sellers who do not participate in ATEP or buyers who are otherwise unable to apply their exemptions at the time of purchase may request a refund of taxes from you. Additional information about post-order refund of taxes is available in the Tax Calculation Services Terms.

How do I enroll in ATEP?

Your participation is automatic when you save your Tax Settings, unless you opt-out. See How to Enroll in ATEP for more information. A buyer and seller must both participate for a buyer to use their exemption on your offer.

What is the benefit of participating in ATEP?

Sellers who participate will experience automatic handling of buyer exemptions. Automatic handling includes collection of a buyer exemption document, on a per order basis, storage of the document in our system with access through your seller account Tax Document Library, whenever you need it.

Additionally, buyers searching for products can filter their search results to include or exclude seller offers that accept exemptions. If you choose not to not participate, your offer may not be included in a buyers filtered search.

How does the exemption work?

When a participating buyer is purchasing from a participating seller, and the buyer has an active exemption for the destination of the order, their exemption automatically applies to all items in the order. During checkout, the buyer may remove the exemption from one, many, or all items on the order, if a particular item does not qualify for the exemption.

Exemptions are specific to the taxing jurisdictions that have been set up on the buyer’s account. A buyer who has not enrolled with an exemption for the destination of an order will not be offered an option to apply their exemption at checkout.

How do I identify orders with an exemption and access the exemption document?

To identify an order with a tax exemption, use reporting available in your Tax Document Library. Your Sales Tax Report will populate data in the Buyer_Exemption columns and exemption documents will be available in the Tax-Exemption Certificates tab within 72 hours of order completion. For more information, see the Get Tax-Exemption Certificates page.

Can I access exemption documents for orders shipped to a Marketplace Tax Collection state?

For orders destined to a Marketplace Tax Collection jurisdiction, Amazon is responsible to calculate, collect, and remit sales tax, regardless of the fulfillment type. You will not have access to download customer exemption certificates for tax-exempt orders shipped to jurisdictions where Marketplace Tax Collection laws have been enacted.

Is ATEP participation mandatory?

No. ATEP is an optional service; however, participation may help reduce buyer questions regarding your tax settings or requests for post-order refund of taxes charged on an order. It is the seller’s responsibility to communicate with any buyer to answer any tax setting related questions and process requests for post order refund of taxes on all merchant fulfilled orders.

Can I issue post-order refund of taxes?

Yes. For merchant fulfilled orders, you can issue a refund of taxes calculated on an order at any time. For orders fulfilled by Amazon, you can direct the buyer to Amazon Customer Service or issue a concession refund on the order.

What information does Amazon collect from buyers during enrollment?

The standard information collected from buyers includes the purchasing organization name, type of individual or organization (e.g. government, reseller, charitable organization, etc.); jurisdictions (state and/or local jurisdictions) for which their exemption is applicable and other information, such as signed exemption certificates when applicable.

The exemption types supported by ATEP and the specific information we collect from buyers are available under question “What types of exemptions and information can I expect?” towards the end of this document.

Does Amazon validate buyer exemption information?

Amazon will validate a buyer has provided information necessary for the exemption type being enrolled. Buyers are responsible to provide and maintain valid exemption information and appropriately use their exemption for purchases. Amazon does not validate information supplied during enrollment with any tax authority.

Can a buyer’s ATEP enrollment be retroactive?

No. Both buyer and seller must participate in ATEP at the time of the order for a buyer to apply their exemption to an order. Post-order enrollment in ATEP is not retroactive and will only be available for future orders.

A buyer may request a post-order refund of taxes from a seller or Amazon’s customer service. Our Tax Calculation Services Terms and the answer to “Can I issue post-order refund of taxes?”explains when a tax refund is supported and the party responsible to process the refund.

If Amazon issues a refund of taxes on FBA orders, will I receive an exemption document?

Yes. If you participate in ATEP and a customer seeks a post-order, tax-only refund related to an exemption for products fulfilled by Amazon, the tax will be refunded only if Amazon receives supporting exemption documentation. The supporting document will be made available in your Tax Document Library.

If I issue a refund of taxes on orders I fulfill, will Amazon supply the buyer exemption document?

No. Similar to product refunds, any exemption that is not applied through ATEP at the time of purchase will require a post order refund of tax to support the exemption. Sellers are responsible to obtain, validate, and retain any exemption documentation necessary to support a buyer’s tax only refund request. If you issue any refund prior to obtaining any necessary documentation, you may not be able to obtain the document.

What are the Buyer Exemption Codes on my Sales Tax Report?

The following exemption types are currently supported through ATEP on Amazon.com:

Buyer Exemption CodeDescription
LBLibrary
501C501C
NANative American
APAgriculture Production
COCharitable Organization
DIRECTDirect Pay Permit
EDIEducation Institution
FGFederal Government
SLGState/Local Government
HOHospital (Nonprofit or State)
NPNonprofit Organization
NPRNonprofit Religious Organization
DPUnited Nations/Diplomat
RESALEResale
MPUDigital Products/Software Exemption
IPMIndustrial Production/Manufacturing
OTOther
INSURInsurance
SBESmall Business Exemption

The exemption types supported in ATEP are subject to change at any time. By participating in ATEP, you agree to accept both, the Tax Calculation Services Terms, and the tax exemption information, document, or certificates provided by the buyer and made available by Amazon in connection with a buyer’s exempt purchase through ATEP.

 文章来源:亚马逊官方网站