新加坡商品及服务税常见问题


针对向新加坡居民提供的远程服务代收新加坡商品及服务税

重要: 本页信息不构成税务、法律或其他专业建议,也不得用作此类用途。如有任何疑问,请咨询您的专业顾问。

根据特定条件,新加坡政府要求提供“远程服务”的非当地公司在向未注册商品及服务税的新加坡居民或个人提供的这些服务代收新加坡商品及服务税。由此而论,亚马逊提供的远程服务包括“我要开店”费用(商品发布/推荐服务)和服务费。

该法规要求亚马逊按 7% 的标准税率对新加坡居民卖家支付的“我要开店”费用代收代缴新加坡商品及服务税,除非卖家已经向亚马逊提供了自己的新加坡商品及服务税税号,证明已在新加坡注册了商品及服务税。

向亚马逊提供商品及服务税税号的新加坡卖家无需按 7% 的税率为其“我要开店”费用预交商品及服务税。

向亚马逊提供您的新加坡商品及服务税税号:


  1. 登录卖家平台。

  2. 在【设置】下,选择【账户信息】。

  3. 在“税务信息”部分,点击【增值税信息】。

  4. 从国家/地区列表中,选择【新加坡】。

  5. 添加您的 10 位商品及服务税税号,即【XXXXXXXXXX】。

  6. 点击【我接受并同意税务登记协议中规定的所有条件】。

  7. 点击【保存】。

要了解更多信息或了解这项新法规对您的“我要开店”账户产生的影响,请访问新加坡税务局网站。


常见问题

我的销售账户如何预交新加坡商品及服务税?

如果您是新加坡居民,除非您已经注册了商品及服务税并且已经向亚马逊提供了新加坡商品及服务税税号,证明您已在新加坡注册了商品及服务税,否则亚马逊向您的销售账户收取“我要开店”费用(商品发布/推荐服务)时需要代收新加坡商品及服务税。

我不再是新加坡居民,且已更新所有信息以体现我目前的地址。亚马逊能将之前代收的新加坡商品及服务税退回到我的卖家账户吗?

亚马逊需要根据您的卖家账户信息代收和代缴新加坡商品及服务税。计算并代收新加坡商品及服务税时,亚马逊已掌握足够的信息,确定您的账户与新加坡关联。如果您未提供有效的新加坡商品及服务税税号,亚马逊将无法退还新加坡商品及服务税。


注意: 您的卖家账户可能关联了多个地址和多种付款方式。


如何获取新加坡商品及服务税税号?

您可以访问当地税务局网站在线注册新加坡商品及服务税税号,也可以咨询您的税务和法律顾问。

请注意,亚马逊将代收商品及服务税,除非您已在新加坡登记缴纳商品及服务税,并向我们提供您的商品及服务税税号。

我不是新加坡居民,亚马逊会在向我的账户收取相关费用时代收新加坡商品及服务税吗?

如果您不是新加坡居民,亚马逊就不会针对通过您的卖家账户收取的“我要开店”费用代收新加坡商品及服务税。请咨询您的税务顾问,了解自己在新加坡是否有缴纳商品及服务税的义务。

亚马逊如何代收新加坡商品及服务税?

如果新加坡卖家未提供有效的新加坡商品及服务税税号证明自己已经注册了增值税,亚马逊会在收取“我要开店”费用时按 7% 的标准税率代收商品及服务税。

在我提供了有效的新加坡商品及服务税税号后,为什么亚马逊还继续代收新加坡商品及服务税?

如果您提供了有效的新加坡商品及服务税税号证明您已经在新加坡注册了商品及服务税,亚马逊将不会计算和代收新加坡商品及服务税。

但是,由于时间问题,亚马逊可能会针对某些订单代收商品及服务税。亚马逊会在买家下单时计算新加坡商品及服务税,并在卖家履行订单发货时向卖家账户代收相应税费。因此,亚马逊可能已对下单时间早于您提供新加坡商品及服务税税号的时间的订单代收了新加坡商品及服务税。

我更新了自己的信息,以反映我当前所在的地址位于新加坡境外。为什么亚马逊还继续对我代收新加坡商品及服务税?

亚马逊在买家下单时计算新加坡销售及服务税,并在订单商品发货时代收相应税费。如果您在发货时提供的信息表明您是新加坡居民,就会对您代收新加坡商品及服务税。如果您在更新当前地址和付款信息之前有处于“等待中”状态的订单,就会出现这种情况。

请转至卖家账户信息并查看各个部分的内容,以确保您的所有信息完整且准确。


注意: 您的卖家账户可能关联了多个地址和多种付款方式。

我如何才能获得针对之前向我的卖家账户代收的新加坡商品及服务税发放的退款?

如果您已经向亚马逊提供了有效的新加坡商品及服务税税号,证明您已在新加坡注册了商品及服务税,便可以针对之前向您代收的新加坡商品及服务税向亚马逊申请退款。

申请退款:

  1. 请按照下列流程操作,向亚马逊提交您的新加坡商品及服务税税号。

  2. 使用“联系我们”表,联系亚马逊卖家支持。

    1. 选择【我要开店】。

    2. 点击【其他问题】,然后点击【税费问题】。

    3. 在【您想咨询哪些税费问题】下面,针对向您的卖家账户代收的新加坡商品及服务税申请退款。

  3. 处理完您的申请后,亚马逊将向您发送问题的更新信息。如果您的申请获得批准,更新信息将包含您的卖家账户能够收到退款的预计日期。


对于针对“我要开店”费用代收的任何商品及服务税,亚马逊是否会向我提供发票?

根据新加坡法规,亚马逊无需开具税务发票。您可以在日期范围报告中找到每月的所有活动。要查看这些报告,请依次转至【卖家平台】 > 【报告 】> 【付款】 > 【日期范围报告】,然后选择特定时间段的交易报告。

亚马逊能帮我填写纳税申报单吗?

虽然我们致力于帮助卖家,但不提供税务咨询或合规性方面的服务。请联系税务顾问。


亚马逊官网原文详情:   

Singapore Goods and Services Tax (GST) frequently asked questions


Singapore GST collection on remote services provided to Singapore residents

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.

Subject to certain conditions, Singapore government requires non-resident companies providing “remote services” to collect Singapore GST on these services when they are provided to Singapore residents or persons who are not registered for GST. In this context, remote services provided by Amazon include the Selling on Amazon fees (listing/referral services) and subscription fees.

Unless a seller has provided Amazon with its Singapore ID as evidence that it is GST-registered in Singapore, the rule requires Amazon to collect and remit Singapore GST at a standard rate of 7% on Selling on Amazon fees charged to sellers who are residents of Singapore.

Singapore sellers who provide Amazon with their GST ID will not have GST of 7% applied to their Selling on Amazon fees.

To provide Amazon with your Singapore GST ID:


  1. Log into Seller Central.

  2. Under Settings choose Account Info.

  3. In the section Tax Information, click on VAT information.

  4. From the list of countries, select Singapore.

  5. Add your 10-digit GST ID, i.e. ‘XXXXXXXXXX’.

  6. Click I accept and acknowledge all conditions set out in the Tax registration agreement.

  7. Click Save.

To learn more, or understand how this may impact your Selling on Amazon account, please visit the Singapore Tax Office website.


FAQ

How does Singapore GST apply to my Selling account?

If you are a resident of Singapore, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Singapore GST unless you are GST-registered and have provided Amazon with a Singapore GST as evidence that you are GST-registered in Singapore.

I am no longer a resident of Singapore, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Singapore GST to my seller account?

Amazon is required to charge and remit Singapore GST based on the information in your seller account. At the time the GST was calculated and collected, Amazon had enough information to associate your account with Singapore. Amazon cannot refund Singapore GST without a valid Singapore GST ID on file.


Note: There may be several addresses and payment methods associated with your seller account.


How do I obtain a Singapore GST ID?

You may be eligible to register for a Singapore GST ID online by visiting your local tax office website or consult your tax and legal adviser.

Please note that we will charge you GST unless you are registered for GST in Singapore and have provided your GST ID to Amazon.

I am not a resident of Singapore; will Amazon charge my account Singapore GST on fees?

If you are not a resident of Singapore, Selling on Amazon fees through your selling account will not be subject to Singapore GST collection. Consult your tax advisor to help you understand if you have any GST obligations in Singapore.

How is Singapore GST Charged?

Amazon will charge Singapore sellers a standard rate of 7% GST on Selling on Amazon fees if the seller does not have a valid Singapore GST ID on file as evidence that it is GST-registered.

Why is Amazon continuing to collect Singapore GST when I have provided a valid Singapore GST ID?

Amazon will not calculate and collect Singapore GST if you have provided a valid Singapore GST as evidence that you are GST-registered in Singapore.

However, there may have been GST collected on the orders due to timing. Amazon calculates Singapore GST when an order is placed, and charges it to the seller account when the order is shipped. Therefore, Singapore GST may have been collected on orders placed prior to the time you provided your Singapore GST.

I updated my information to reflect my current address, which is outside Singapore. Why is Amazon continuing to collect Singapore GST?

Amazon calculates Singapore GST on fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicated you were a resident of Singapore, then Singapore GST will have been collected. This might have occurred if there were pending orders before you updated your current address and payment information.

Go to Seller Account Information and review each section to ensure that all of your information is complete and accurate.


Note: There may be several addresses and payment methods associated with your seller account.

How do I receive a refund for previously-charged Singapore GST on my seller account?

You may request a refund for previously-charged Singapore GST once you have provided Amazon with a valid Singapore GST ID as evidence that you are GST-registered in Singapore.

To request a refund:

  1. Submit your Singapore GST ID to Amazon by following the process listed above.

  2. Contact Amazon Seller Support through the Contact us form.

    1. Choose Selling on Amazon.

    2. Click Other issues and then Tax Questions.

    3. Under What are your tax questions, request a refund of the Singapore GST charged to your seller account.

  3. You will receive an update for your case when your request has been processed. The update will provide the estimated date when you can expect to receive a refund in your seller account if your request was approved.

Will Amazon provide me with an invoice for any GST collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the Singapore legislation. All monthly activity can be found in date range reports. You can view these reports by going to Seller Central > Reports > Payments > Date Range Reports > and selecting a transactional report for a particular timeframe.

Can Amazon help me with my tax return?

While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor.

文章来源:亚马逊官方网站