澳大利亚商品及服务税 (GST)

注意: 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,您应咨询您的专业顾问。


亚马逊将针对远程服务向澳大利亚卖家收取澳大利亚 GST

澳大利亚政府实行了一项新法规,这项法规要求提供远程服务的非居民组织(如亚马逊)针对这些服务向居住在澳大利亚的卖家收取澳大利亚 GST。请注意,这项法规仅适用于居住在澳大利亚但未登记 GST 的卖家。新法规将于 2017 年 7 月 1 日生效。

如果您是已登记 GST 的澳大利亚卖家,则需在 2017 年 6 月 30 日前向亚马逊提供澳大利亚商业号码 (ABN),以确认您已在澳大利亚登记了 GST。已登记 GST 的卖家无需支付其“我要开店”费用的 10% 作为 GST 费用。


要向亚马逊提供您的 ABN,请按以下步骤操作:

  1. 在卖家平台中转至【设置】,然后点击【账户信息】。

  2. 点击“税务信息”下的【增值税信息】。

  3. 点击【添加新的 VAT/GST 登记号】。

  4. 从“选择国家/地区”下拉菜单中选择【澳大利亚】。

  5. 输入您的澳大利亚商业号码 (ABN)。

  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】。


如果您是居住在澳大利亚的卖家,但未在澳大利亚登记 GST,根据这项新法规,亚马逊需按照 10% 的标准税率,针对您支付的“我要开店”费用代收和代缴澳大利亚 GST。

您也可以参阅“澳大利亚 GST”页面了解更多信息。要了解这项法规对您的“我要开店”账户的影响,请访问澳大利亚税务局网站。


这将如何应用到我的卖家账户?

如果您是澳大利亚居民,那么除了“我要开店”费用外,您还需要支付澳大利亚 GST 费用。但是,如果您已登记 GST,并向亚马逊提供了澳大利亚商业号码 (ABN) 来确认您已在澳大利亚登记了 GST,便无需缴纳此项费用。

如何获取澳大利亚商业号码?

您可以在线注册一个澳大利亚商业号码 (ABN)。请注意,除非您在澳大利亚登记了 GST 并向我们提供了 ABN,否则我们将向您收取 GST 费用。有关更多信息,请访问澳大利亚税务局网站并申请 ABN。

我不是澳大利亚居民,亚马逊会向我的账户收取澳大利亚 GST 费用吗?

如果您不是澳大利亚居民,亚马逊就不会针对通过您的卖家账户收取的“我要开店”费用收取澳大利亚 GST 费用。请咨询您的税务顾问,以便了解您在澳大利亚是否有任何澳大利亚 GST 纳税义务。

如何收取澳大利亚 GST 费用?

如果卖家没有登记在案的有效澳大利亚商业号码,亚马逊将按照 10% 的标准税率,针对其支付的“我要开店”费用收取澳大利亚 GST 费用。

自 2017 年 7 月 1 日起,亚马逊将开始计算并收取澳大利亚 GST 费用。

我提供了有效的澳大利亚商业号码后,为什么亚马逊仍向我收取澳大利亚 GST 费用?

如果您提供了澳大利亚商业号码来确认您已在澳大利亚登记了 GST,亚马逊便不会计算和收取澳大利亚 GST 费用。

但是,由于时间问题,亚马逊可能会针对某些订单收取 GST 费用。亚马逊会在买家下单时计算澳大利亚 GST 费用,并在卖家为该订单发货时向相应卖家账户收取相应税费。因此,您提到的澳大利亚 GST 费用可能是针对买家在您提供澳大利亚商业号码之前所下的订单收取的。

我更新了自己的信息,以反映我当前所在的地址位于澳大利亚境外。为什么亚马逊仍向我收取澳大利亚 GST 费用?

亚马逊会在买家下单时计算澳大利亚 GST 费用,并在卖家为该订单发货时收取相应税费。如果您在发货时提供的信息表明您是澳大利亚居民,我们便会向您的卖家账户收取澳大利亚 GST 费用。如果您在更新当前地址和付款信息之前有等待中订单,就会出现这种情况。

请转到卖家账户信息并查看各部分的内容,以确保您的所有信息完整且准确。

请注意,可能有多个地址和多种支付方式与您的卖家账户关联。

我已不是澳大利亚居民,且已更新了与当前地址相关的所有信息。亚马逊能将之前收取的澳大利亚 GST 费用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澳大利亚 GST 费用。计算并收取澳大利亚 GST 费用时,亚马逊已掌握足够的信息,确定您的账户与澳大利亚有关。如果您未提供有效的澳大利亚商业号码,亚马逊就不会退回所收取的澳大利亚 GST 费用。

我如何才能获得针对之前向我的卖家账户收取的澳大利亚 GST 费用发放的退款?

在您向亚马逊提供了有效的澳大利亚商业号码来确认您已在澳大利亚登记了 GST 后,便可针对亚马逊之前向您收取的澳大利亚 GST 费用申请退款。

要申请退款,请执行以下操作:

  1. 按照此页面上列出的流程向亚马逊提交您的澳大利亚商业号码。

  2. 使用“联系我们”表单,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澳大利亚 GST 费用申请退款。

      注意: 最长可能需要 90 天时间才能处理完澳大利亚 GST 费用退款申请。


  3. 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。


对于针对“我要开店”费用收取的任何澳大利亚 GST 费用,亚马逊是否会向我提供发票?

根据澳大利亚的法规,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?

虽然我们致力于为卖家提供帮助,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:   

Australia Goods and Services Tax (GST)

Note: The 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.


Amazon to charge Australia GST to AU Sellers for remote services

The Australian government has implemented a new legislation that will require non-resident organizations that provide remote services, such as Amazon, to collect GST from resident-Australian sellers on these services. Note that this rule is only applicable for resident-Australian sellers who are not registered for GST. The new rule will take effect on July 1, 2017.

If you are an Australian seller registered for GST, you will need to provide your Australian Business Number (ABN) to Amazon by June 30, 2017, to confirm that you are GST registered in Australia. GST registered sellers will not have a GST charge of 10% applied on their Selling on Amazon fees.


To provide Amazon with your ABN:

  1. In Seller Central, go to Settings and click Account Info.

  2. Under Tax Information, click VAT Information.

  3. Click Add New VAT/GST Registration Number.

  4. From the Select Country drop-down, select Australia.

  5. Enter your Australian Business Number (ABN).

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

  7. Click Save.


If you are a resident-Australian seller who is not GST registered in Australia, the new rule requires Amazon to collect and remit Australian GST at a standard rate of 10% on the Selling on Amazon fees you pay.

You can also refer to the Australian GST Tax page for more information. To understand how this regulation impacts your Selling on Amazon account, visit the Australian Taxation Office website.

How does this apply to my Selling account?

If you are a resident of Australia, you will be liable to pay Australian GST in addition to your Selling on Amazon Fees. However, if you are GST registered and have provided Amazon with an Australian Business Number (ABN) as confirmation that you are GST registered in Australia, you do not have to pay these charges.

How do I obtain an Australian Business Number?

You can register for an Australian Business Number (ABN) online. Please note that we will charge you the GST unless you are registered for GST in Australia, and have provided an ABN to us. For more information, refer to the Australian Taxation Office website and Apply for an ABN.

I am not an Australian resident; will Amazon charge my account Australian GST fees?

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

How is Australian GST Charged?

Amazon will charge Australian Sellers a standard rate of 10% on the Selling on Amazon fees, if the Seller does not have a valid Australian Business Number on file.

Amazon will begin calculating and collecting Australian GST fees effective July 1, 2017.

Why is Amazon continuing to collect Australian GST when I have provided a valid Australian Business Number?

Amazon will not calculate and collect Australian GST if you have provided an Australian Business Number as confirmation that you are GST registered in Australia.

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

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

Amazon calculates Australian GST fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicates you are a resident of Australia, you will be charged Australian GST against your seller account. This could 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 that there may be several addresses and payment methods associated with your seller account.

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

Amazon is required to charge and remit Australian 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 Australia. Amazon cannot refund Australian GST without a valid Australian Business Number.

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

You may request a refund for previously-charged Australian GST once you have provided Amazon with a valid Australian Business Number as confirmation that you are GST registered in Australia.

To request a refund:

  1. Submit your Australian Business Number to Amazon by following the process listed on this page.

  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 Australian GST charged to your seller account.

      Note: It can take up to 90 days to process Australian GST refund requests.


  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 Australian GST collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the Australian 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