欧盟增值税 (VAT) 常见问题

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。请咨询您的税务顾问,以帮您了解您在欧盟境内的增值税义务。

亚马逊为何对某些费用收取欧盟增值税?

根据欧盟增值税 (EU VAT) 条例,亚马逊将针对月服务费以及与满足以下标准的卖家所售商品有关的“我要开店”费用计算并收取欧盟增值税:

  1. 没有欧盟增值税注册号;且

  2. 是欧盟国家/地区的居民;且

  3. 在非欧盟网站上销售商品。

注意: Amazon Payments、亚马逊结算、亚马逊物流和亚马逊增值税计算服务费用不受此变更的影响。

鉴于反向征收机制,向拥有欧盟增值税注册号的卖家进行销售时可能需要缴纳欧盟增值税。

亚马逊如何计算对月服务费和“我要开店”费用收取的欧盟增值税?

亚马逊将按照适用于您居住的欧盟国家/地区的标准增值税税率对每笔月服务费和“我要开店”费用收取欧盟增值税。

在我的营业额(净销售额)高于最低阈值时,如果只要求我进行增值税注册,亚马逊为什么要对我的账户收取欧盟增值税?

对电子化服务 (ESS) 收取的税金取决于买家(亚马逊卖家)所在的欧盟国家/地区,和营业额(净销售额)无关。只要您居住在欧盟国家/地区,亚马逊就会对您的月服务费和“我要开店”费用收取欧盟增值税,除非您向我们提供您的欧盟增值税注册号。

有关更多信息,请参阅欧盟委员会通信、广播和电子化服务。

如何向亚马逊提供我的欧盟增值税注册号?

如果您是某个欧盟国家的居民,且拥有欧盟增值税注册号,请在“卖家平台”中的欧洲增值税信息页向亚马逊提供此信息。或者,您也可以通过电子邮件向亚马逊销售伙伴支持发送您的欧盟增值税注册证书副本。

如何获取欧盟增值税注册号?

在一些欧洲国家/地区,您可以在要注册的国家/地区的税务机构网站上在线完成注册。申请欧盟增值税注册号可能涉及到多项相关的合规性要求,其中包括提交报告和开具欧盟增值税发票。请咨询您的税务顾问,以了解更多信息。

注意: 有关增值税注册和合规性的更多信息,请参阅亚马逊增值税知识中心和如何处理增值税。

在我还没有任何销售额时,亚马逊为什么要对我的卖家账户收取欧盟增值税?

根据欧盟法律的规定,亚马逊需要对月服务费收取欧盟增值税,该服务被视为电子化服务 (ESS),因为它们通过互联网或电子网络进行交付。

有关更多信息,请参阅欧洲委员会电子化服务清单。

我没有欧盟增值税注册号。亚马逊需要哪些信息才能审查我的账户是否可以免交针对月服务费和“我要开店”费用收取的欧盟增值税?

如要免除针对月服务费和“我要开店”费用收取的欧盟增值税,请联系亚马逊销售伙伴支持并提供以下文档。

【企业】: 向亚马逊提供标明登记有效期的公司注册证书副本。

【个体经营者】: 向亚马逊提供税务机构的声明,证实您是个体经营者(自营),并标明您通过税务机构注册为个体经营者的日期。

我提供了有效的欧盟增值税注册号后,亚马逊为什么仍收取欧盟增值税?

亚马逊在下单时计算欧盟增值税,并在配送订单时向卖家账户收取相应税费。因此,对于在您提供欧盟增值税注册号之前下的订单,亚马逊可能仍会收取欧盟增值税。

我已更新与当前地址相关的信息。为什么亚马逊仍然收取欧盟增值税?

亚马逊在下单时计算欧盟增值税,并在配送订单时收取相应税费。亚马逊根据下单时卖家账户中的地址和付款信息判断是否应收取欧盟增值税。因此,对于在您更新地址之前下的订单,亚马逊可能仍会收取欧盟增值税。

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准确。请注意,可能有多个地址和多种付款方式与您的卖家账户关联。

我已不是欧盟居民,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欧盟增值税退回到我的卖家账户吗?

亚马逊需要根据您的卖家账户中的信息收取和免除欧盟增值税。之前在收取欧盟增值税时,亚马逊有足够信息将您的账户与欧盟关联。如果没有有效的欧盟增值税注册号或欧盟增值税注册证书,亚马逊不能退回欧盟增值税。

我如何才能获得针对之前向我的卖家账户收取的欧盟增值税发放的退款?

首先,您需要在“卖家平台”中的欧洲增值税信息页向亚马逊提供您的欧盟增值税注册号。

然后,您需要联系亚马逊销售伙伴支持,申请退回向您的卖家账户收取的欧盟增值税。如果没有欧盟增值税注册号,您可以向销售伙伴支持发送电子邮件,并附上您的欧盟增值税注册证书副本。

欧盟增值税退款申请的处理时间最长为 90 天。处理完您的申请后,亚马逊会向您发送最新信息。如果您的申请获得批准,最新信息将包含您的卖家账户预计收到退款的日期。

对于针对月服务费和“我要开店”费用收取的每笔欧盟增值税,亚马逊会向我提供欧盟增值税发票吗?

如果卖家为其月服务费和“我要开店”费用缴纳了欧盟增值税,亚马逊会每月提供发票。亚马逊会通过电子邮件发送每月的发票,邮件将发送至您卖家账户中提供的主要电子邮件地址。

您还可以依次转至【卖家平台】 > 【报告】 > 【税务文件库】 > 【卖家费用税务发票】,查看每月的发票。

我为什么没有收到欧盟增值税发票?

如果您已向亚马逊提供了有效的欧盟增值税注册号,或者亚马逊并未向您收取任何月服务费,且该月您的账户没有任何销售活动,那么您将不会收到欧盟增值税发票。

我已在我的卖家账户中添加了欧盟增值税注册号。亚马逊能够向我发送带有欧盟增值税注册号的更新版发票吗?

亚马逊的发票中不包含欧盟增值税注册号,且亚马逊无法修改之前的发票以反映卖家账户中所做的修改。

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。如果您有任何税务问题或需要协助报税,请联系税务顾问。我们创建了第三方税务顾问名单,但仅作为卖家资源提供。要了解更多信息,请参阅第三方税务顾问。亚马逊不为任何税务顾问的服务提供担保。

注意: 有关可以帮助您管理全球业务的第三方提供商的更多信息,请参阅亚马逊解决方案提供商网络帮助页面。


亚马逊官网原文详情:   

EU Value Added Tax (VAT) frequently asked questions

Note: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. Consult your tax advisor to help you understand your VAT obligations in the European Union (EU).


Why is Amazon collecting EU VAT on certain fees?

Under European Union Value Added Tax (EU VAT) rules, Amazon will calculate and collect EU VAT on monthly subscription fees and Selling on Amazon fees related to sales made by sellers who meet the following criteria:

  1. Do not have an EU VAT registration number; and

  2. Are a resident of an EU country; and

  3. Sell on a non-EU website.

Note: Amazon Payments, Checkout by Amazon, Fulfillment by Amazon, and tax calculation service fees are not affected by this change.

Sales made to sellers with an EU VAT registration number may be subject to EU VAT collection under a reverse charge mechanism.

How does Amazon calculate the EU VAT on monthly subscription fees and Selling on Amazon fees?

Amazon will charge the standard rate of VAT applicable to your EU country of residence for any monthly subscription fees and Selling on Amazon fees.

Why is Amazon charging EU VAT to my account if I only am required to be VAT-registered when my turnover (net sales) is above the minimum threshold?

Electronically Supplied Services (ESS) are taxed according to the EU country where the customer (Amazon seller) resides, regardless of turnover (net sales). If you reside in the EU, Amazon will charge EU VAT on your monthly subscription fees and Selling on Amazon fees unless you supply us with your EU VAT registration number.

For more information, see European Commission Telecommunications, broadcasting & electronic services.

How do I provide my EU VAT registration number to Amazon?

If you are a resident of an EU country and have an EU VAT registration number, please provide this information to Amazon on the European VAT Information page in Seller Central. Alternatively, you can email Amazon Seller Support a copy of your EU VAT registration certificate.

How do I obtain an EU VAT registration number?

In some European countries, you can register online on the tax authority's website for the country where you want to register. Registering for EU VAT may lead to a number of associated compliance requirements, including the need to file reports and issue EU VAT invoices. Consult your tax advisor for more information.

Note: For additional information regarding VAT registration and compliance, see Amazon's VAT Knowledge Centre and How to handle VAT.

Why is Amazon charging EU VAT to my seller account if I have not made any sales?

Under EU law, Amazon is required to charge EU VAT on monthly subscriptions fees, which are considered electronically supplied services (ESS) as they are delivered over the Internet or an electronic network.

For more information, see European Commission list of electronically supplied services.

I don’t have an EU VAT registration number. What information does Amazon require in order for my account to be reviewed for EU VAT exemption on my monthly subscription fees and Selling on Amazon fees?

Contact Amazon Seller Support with the documentation below to be exempt from EU VAT on your monthly subscription fees and Selling on Amazon fees.

Business: Provide Amazon a copy of your company registration certificate that states the effective date of registration.

Sole trader: Provide Amazon a statement from your tax agency that verifies that you are a sole trader (self-employed) and states the date that you registered as a sole trader with your tax agency.

Why is Amazon continuing to collect EU VAT when I have provided a valid EU VAT registration number?

Amazon calculates EU VAT when an order is placed and charges it to the seller account when the order is shipped. Therefore, EU VAT may still be collected on orders placed prior to the time you provided your EU VAT registration number.

I updated my information to reflect my current address. Why is Amazon continuing to collect EU VAT?

Amazon calculates EU VAT when an order is placed and collects it when the order is shipped. Amazon determines if EU VAT should be collected based on the address and payment information in a seller account at the time an order is placed. Therefore, EU VAT may still be collected on orders placed prior to the time you updated your address.

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 the EU, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged EU VAT to my seller account?

Amazon is required to charge and remit EU VAT based on the information in your seller account. At the time the EU VAT was collected, Amazon had enough information to associate your account with the EU. Amazon cannot refund EU VAT without a valid EU VAT registration number or EU VAT registration certificate.

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

First, you will need to provide your EU VAT registration number to Amazon on the European VAT Information page in Seller Central.

Then, you will need to contact Amazon Seller Support to request a refund of the EU VAT charged to your seller account. If you do not have an EU VAT registration number, you can attach a copy of your EU VAT registration certificate to your email to Seller Support.

EU VAT refund requests can take up to 90 days to process. You will receive an update from Amazon 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 EU VAT invoice for any EU VAT collected on my monthly subscription fees and Selling on Amazon fees?

Amazon will provide a monthly invoice to sellers who are charged EU VAT on their monthly subscription fees and Selling on Amazon fees. Your monthly invoice will be emailed to the primary email address we have on file for your seller account.

You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices .

Why did I not receive an EU VAT tax invoice?

You will not receive an EU VAT tax invoice if you have provided Amazon with a valid EU VAT registration number or if you are not subject to any monthly subscription fees and there has been no selling activity on your account for the month.

I have added my EU VAT registration number in my seller account. Can Amazon send me updated invoices with my EU VAT registration number?

Amazon does not include EU VAT registration numbers in invoices and cannot modify prior invoices to reflect changes made to your seller account.

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 if you have any questions about taxes or need assistance with your tax returns. We have created a list of third-party tax advisors solely as a resource for our sellers. To learn more, see External Tax Advisors. Amazon does not endorse the services of any tax advisor.

Note: For more information about third-party providers that can help you manage your global business, see the Amazon solution provider network Help page.


文章来源:亚马逊官方网站