魁北克销售税 (QST) 常见问题
自 2019 年 11 月 1 日起，我们将对魁北克卖家的“我要开店”费用和亚马逊广告费用收取魁北克销售税 (QST)。
魁北克政府推出了新的税收规则，要求提供数字商品和服务的非居民公司在向未登记 QST 且没有 16 位 QST 登记号的魁北克居民提供某些服务时，开始针对这些服务征收 QST。
应纳税的费用项包括 Amazon Services International, Inc. 或 Amazon Services, LLC 收取的“我要开店”费用（包含发布/销售服务费用、月度专业销售费用）和亚马逊广告费用。自这些规则生效以来，亚马逊一直代卖家为这些费用支付 QST，但是自 2019 年 11 月 1 日起，亚马逊将不再代卖家针对这些服务费用支付 QST，并将开始针对这些服务向未向亚马逊提供 16 位 QST 登记号的魁北克卖家收取 QST。除非卖家已向亚马逊提供其 QST 登记号来证明其已在魁北克登记 QST，否则亚马逊将根据这些规则的规定，按 9.975% 的标准税率对居住在魁北克的卖家支付的“我要开店”费用代收和代缴 QST。
向亚马逊提供 QST 登记号的魁北克卖家支付的“我要开店”费用无需按 9.975% 的税率缴纳 QST。
自 2019 年 11 月 1 日起，要向亚马逊提供 QST 登记号，请按照以下步骤操作：
在“税务信息”部分，点击 VAT 信息
从国家/地区列表中，选择加拿大 - 魁北克
添加 16 位 QST 登记号，即 XXXXXXXXXXXXXXXX
重要： 添加您的 16 位 QST 登记号，即表示您承认自己无需就我们向您收取的“我要开店”费用支付非居民 QST。在此处输入您的 QST 登记号并不代表您为订单设置了税务计算服务。有关税务计算服务的帮助，请访问帮助页面。要了解更多信息或了解这项法规对您的“我要开店”账户的影响，请访问魁北克税务局网站。
我的 16 位 QST 登记号已保存在税务计算服务设置中，我还需要向亚马逊提供 QST 登记号吗？
需要。即使您已经在“税务计算设置”中配置了 16 位 QST 登记号供我们针对您的订单收取 QST，您仍必须按照上述步骤操作，并通过在增值税信息页面添加您的 QST 登记号来向亚马逊提供您的 16 位 QST 登记号。如果您未遵循上述步骤，且您位于魁北克，即使您的 16 位 QST 登记号已保存在“税务计算服务”页面，亚马逊还会针对您的“我要开店”费用和亚马逊广告费用收取 QST。
如果您是魁北克居民，除非您已登记 QST 并向亚马逊提供了您的 QST 登记号来证明您在 2019 年 11 月 1 日当天或之前登记缴纳了 QST，否则亚马逊会针对向您的卖家账户收取的“我要开店”费用收取 GST。
我已不是魁北克居民，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 QST 退回到我的卖家账户吗？
亚马逊需要根据您卖家账户中的信息收取和代缴 QST。在计算和收取 QST 时，亚马逊有足够的信息证明您的账户与 QST 相关。如果您未提供有效的 QST 登记号，亚马逊无法退还 QST。
如何获取 QST 登记号？
您可以访问魁北克税务局网站在线登记 QST 登记号，或咨询您的税务和法律顾问。
请注意，我们将向您收取 QST，除非您已登记缴纳 QST 并向亚马逊提供了您的 QST 登记号。
如果我不是魁北克居民，亚马逊会向我的账户收取 GST 费用吗？
如果您不是魁北克居民，亚马逊向您的销售账户收取的“我要开店”费用则无需缴纳 QST。请咨询您的税务顾问，了解您是否应履行任何 QST 义务。
Quebec Sales Tax (QST) Frequently Asked Questions
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.
Quebec Sales Tax to be charged to Quebec-based Sellers by Amazon on Amazon Selling Fees and Amazon Advertising fees Services
QST collection on Selling on Amazon Fees and Amazon Advertising to begin November 1, 2019 for Quebec-based sellers.
The Quebec Government has introduced new tax rules requiring non-resident companies providing digital goods and services to begin collecting QST on certain services when they are provided to Quebec residents who are not registered for QST who do not have a 16 digit QST registration number.
Taxable services include Selling on Amazon fees (including listing/referral services, monthly professional selling fees), and Amazon Advertising fees charged by Amazon Services International, Inc. or Amazon Services, LLC. Amazon has been paying QST on these fees on behalf of the seller since the rules came into effect, however, effective November 1, 2019, Amazon will no longer be paying QST on these services on behalf of sellers and will begin charging QST on such services to Quebec-based sellers who have not provided Amazon with their 16 digit QST number.
Unless a seller has provided Amazon with its QST number as evidence that it is QST-registered in Quebec, the rules requires Amazon to collect and remit QST at a standard rate of 9.975% on Selling on Amazon fees paid by sellers who are residents of Quebec.
Quebec sellers who provide Amazon with their QST number will not have the QST of 9.975% applied to their Selling on Amazon fees.
Starting November 1, 2019, to provide Amazon with your QST number, use the following steps:
Log into Seller Central
Under Settings choose Account Info
In the section Tax Information, click on VAT information
From the list of countries, select Canada - Quebec
Add your 16-digit QST number, that is, ‘XXXXXXXXXXXXXXXX’
Click I accept and acknowledge all conditions set out in the Tax Registration Agreement after you have reviewed the Tax Registration Agreement and if you are in agreement with its contents.
Important: Registering your 16 digit QST number, you acknowledge that you are not required to pay Non-Resident QST on the Selling on Amazon fees charged to you. Entering your QST number here does NOT set up Tax Calculation Services on your orders. For assistance on Tax Calculation Services, please visit the help page.
To learn more, or understand how this regulation impacts your Selling on Amazon account, please visit the Revenue Quebec website.
My 16 Digit QST number is saved in my Tax Calculation Services settings, do I still need to provide my QST number to Amazon?
Yes. Even if you have configured your Tax Calculation Settings with your 16 digit QST number to collect QST on your orders, you must still follow the steps outlined above and provide your 16 digit QST to Amazon by adding your QST number in the VAT Information page. If you do not follow the steps above, and if you are based in Quebec, Amazon will collect QST on your Selling on Amazon and Amazon Advertising fees, even if your 16 digit QST number is saved in your Tax Calculation Services page.
How does QST apply to my Selling account?
If you are a resident of Quebec, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to QST unless you are QST-registered and have provided Amazon with your QST number as evidence that you are QST-registered on or before November 1, 2019.
How does tax apply to my Fulfilled by Amazon (FBA) Fees?
FBA fees for offers listed on Amazon.ca are sold to you by Amazon.com.ca, Inc. For information on how Canadian sales tax applies to FBA fees for Amazon.ca listings, see this help page.
FBA fees for offers listed on Amazon.com are sold to you by Amazon.com Services LLC For information on how U.S. sales tax applies to FBA and Selling on Amazon fees for Amazon.com listings, please visit this help page.
I am no longer a resident of Quebec, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged QST to my seller account?
Amazon is required to charge and remit QST based on the information in your seller account. At the time the QST was calculated and collected, Amazon had enough information to associate your account with QST. Amazon cannot refund QST without a valid QST number on file.
How do I obtain a QST Number?
You may be able to register for a QST number online by visiting the Revenue Quebec website, or consult your tax and legal adviser.
Please note that we will charge you QST unless you are registered for QST and have provided your QST number to Amazon.
I am not a Quebec resident; will Amazon charge my account QST on fees?
If you are not a resident of Quebec, Selling on Amazon fees through your selling account will not be subject to QST collection. Consult your tax advisor to help you understand if you have any QST obligations.