台湾地区增值税 (VAT)

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。如果您有任何疑问,应咨询您的专业顾问。

自 2017 年 9 月 1 日起,台湾地区政府将开始实施法例,要求提供“远程服务”的非居民卖家针对其向未登记缴纳增值税的台湾地区居民或个人提供的此类服务收取台湾地区增值税。由此而论,亚马逊提供的远程服务涉及“我要开店”费用。该法例要求亚马逊按 5% 的标准税率针对台湾地区居民卖家支付的“我要开店”费用代收代缴台湾地区增值税,除非卖家向亚马逊提供其台湾地区统一公司注册号 (UBN) 证明它已在台湾地区登记缴纳增值税。向亚马逊提供其 UBN 的台湾地区卖家支付的“我要开店”费用无需按 5% 的税率缴纳增值税。


要向亚马逊提供您的台湾地区 UBN,请按以下步骤操作:

  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【VAT 信息】。

  4. 从国家/地区列表中选择【台湾】。

  5. 添加您的 8 位台湾地区 UBN。

  6. 点击【我接受并同意税务登记协议中陈述的所有条件】。

  7. 点击【保存】。


要了解此法规对您的“我要开店”账户有何影响,请访问台湾地区的税务总局、财政部网站。

该法规如何应用于我的销售账户?

如果您是台湾地区居民,则除非您已登记缴纳增值税并向亚马逊提供台湾地区统一公司注册号 (UBN) 证明您已在台湾地区登记缴纳增值税,否则亚马逊向您的销售账户收取的“我要开店”费用需要缴纳台湾地区增值税。

我如何获取台湾地区统一公司注册号?

您可以在线注册台湾地区统一公司注册号,或咨询您的税务和法律顾问。请注意,我们将向您收取增值税,除非您已在台湾地区登记缴纳增值税,并向我们提供您的 UBN。

我不是台湾地区居民。亚马逊会从我的账户收取台湾地区增值税费吗?

如果您不是台湾地区居民,亚马逊向您收取的“我要开店”费用则无需缴纳台湾地区增值税。请咨询您的税务顾问,了解您是否有缴纳台湾地区增值税的义务。

如何征收台湾地区增值税?

如果卖家无法提供有效的台湾地区 UBN 文件证明它已登记缴纳增值税,亚马逊会按 5% 的标准税率对其支付的“我要开店”费用收取增值税。亚马逊将从 2017 年 7 月 1 日开始计算和征收台湾地区增值税。

为什么在我已提供有效的台湾地区 UBN 后,亚马逊仍然向我征收台湾地区增值税?

如果您提供了有效的台湾地区 UBN 证明您已在台湾地区登记缴纳增值税,亚马逊不会对您计算并征收台湾地区增值税。

但是,由于时效原因,某些订单可能已被征收增值税。亚马逊会在买家下单后计算台湾地区增值税,并在订单发货后向您的账户收取。因此,在您提供您的台湾地区 UBN 之前,亚马逊可能已对您收到的订单征收了台湾地区增值税。

我已更新信息,显示我的当前地址在台湾地区境外。为什么亚马逊仍然对我征收台湾地区增值税?

亚马逊在买家下单后针对相应费用计算台湾地区增值税,并在订单发货后收取。如果您在发货时提供的信息表明您是台湾地区居民,就会对您征收台湾地区增值税。如果您在更新当前地址和付款信息之前有等待中的订单,就会出现这种情况。

请转到卖家账户信息并查看每一部分的内容,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。

我已不是台湾地区居民,而且已经将所有地址信息都改成了当前地址。亚马逊能否将之前收取的台湾地区增值税退回我的卖家账户?

亚马逊需要根据您的卖家账户信息代收代缴台湾地区增值税。在计算和收取台湾地区增值税时,亚马逊有足够的信息证明您的账户与台湾地区相关。如果您无法提供有效的台湾地区 UBN 文件,亚马逊就不能为您退回台湾地区增值税。

我如何才能获得亚马逊之前向我的卖家账户收取的台湾地区增值税退款?

如果您已向亚马逊提供有效的台湾地区 UBN 证明您已在台湾地区登记缴纳增值税,便可以请求亚马逊退回之前对您征收的台湾地区增值税。

要申请退款:

  1. 按下列流程操作,向亚马逊提交您的台湾地区 UBN。

  2. 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收取的台湾地区增值税申请退款。


    • 注意: 台湾地区增值税退款申请的处理时间最长为 90 天。

    • 亚马逊处理完您的申请后,将向您发送问题的更新信息。如果您的申请得到批准,更新信息将提供您的卖家账户收到退款的预计日期。

针对“我要开店”费用收取的台湾地区增值税,亚马逊是否会向我提供发票?

根据台湾地区的法规,亚马逊无需开具税务发票。您可在日期范围报告中找到每月的所有活动。要查看这些报告,请依次转到【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,但我们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:   

Taiwan Value Added Tax (VAT)

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.

Beginning September 1, 2017, the Taiwanese government has implemented legislation requiring non-residents who are providing "remote services" to begin collecting Taiwanese VAT on these services when they are provided to Taiwanese residents or persons who are not registered for VAT. In this context, remote services provided by Amazon are the Selling on Amazon fees. Unless a seller has provided Amazon with its Taiwanese Unified Business Number (UBN) as evidence that it is VAT-registered in Taiwan, the rule requires Amazon to collect and remit Taiwanese VAT at a standard rate of 5% on Selling on Amazon fees paid by sellers who are residents of Taiwan. Taiwanese sellers who provide Amazon with their UBN will not have a VAT of 5% applied to their Selling on Amazon fees.


To provide Amazon with your Taiwanese UBN:

  1. Log in to Seller Central.

  2. Under Settings, choose Account Info.

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

  4. Click on Add New VAT/GST Registration Number.

  5. Select Taiwan from the list of countries.

  6. Add your 8-digit Taiwanese UBN.

  7. Choose or add a business address.

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

  9. Click Save.


To learn more about how this regulation impacts your Selling on Amazon account, visit the Taiwanese Taxation Administration, Ministry of Finance website.

How does this apply to my selling account?

If you are a resident of Taiwan, Selling on Amazon fees charged to your selling account are subject to Taiwanese VAT unless you are VAT-registered and have provided Amazon with a Taiwanese Unified Business Number (UBN) as evidence that you are VAT-registered in Taiwan.

How do I obtain a Taiwanese Unified Business Number?

You can register for a Taiwanese Unified Business Number online or consult your tax and legal adviser. Please note that we will charge you VAT unless you are registered for VAT in Taiwan and have provided your UBN to us.

I am not a Taiwanese resident. Will Amazon charge my account with Taiwanese VAT fees?

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

How is Taiwanese VAT charged?

Amazon will charge Taiwanese sellers a standard rate of 5% VAT on their Selling on Amazon fees if the seller does not have a valid Taiwanese UBN on file as evidence that it is VAT-registered. Amazon began calculating and collecting Taiwanese VAT on fees effective July 1, 2017.

Why is Amazon continuing to collect Taiwanese VAT after I provided a valid Taiwanese UBN?

Amazon will not calculate and collect Taiwanese VAT if you provided a valid Taiwanese UBN as evidence that you are VAT-registered in Taiwan.

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

I updated my information to reflect my current address, which is outside Taiwan. Why is Amazon continuing to collect Taiwanese VAT?

Amazon calculates Taiwanese VAT 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 Taiwan, then Taiwanese VAT 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.

I am no longer a resident of Taiwan, and I updated all my information to reflect my current address. Can Amazon refund previously charged Taiwanese VAT to my seller account?

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

How do I receive a refund for previously charged Taiwanese VAT on my seller account?

You may request a refund for previously charged Taiwanese VAT once you have provided Amazon with a valid Taiwanese UBN as evidence that you are VAT-registered in Taiwan.

To request a refund:

  1. Submit your Taiwanese UBN to Amazon by following the process listed above.

  2. Contact Amazon Seller Support.

    1. If prompted, choose Selling on Amazon.

    2. Click Other issues and then Tax Questions.

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

      Note: Taiwanese VAT refund requests can take up to 90 days to process.


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 Taiwanese VAT collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the Taiwanese 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 adviser.

文章来源:亚马逊官方网站