白俄罗斯增值税 (VAT) 常见问题

Important: 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。


白俄罗斯政府已经制定了要求远程服务提供商计算和收取白俄罗斯增值税的规定。

自 2018 年1 月 1 日起,除非白俄罗斯居民卖家提供其增值税 ID(纳税人识别号 – TIN),否则亚马逊将按 20% 的标准税率对每月订阅费和其他“我要开店”费用收取和代缴白俄罗斯增值税。

位于白俄罗斯并在亚马逊网站上销售的卖家可以向亚马逊提供白俄罗斯增值税 ID,这样就无需为其“我要开店”费用缴纳 20% 的白俄罗斯增值税。

按照以下步骤向亚马逊提供您的白俄罗斯增值税 ID:

  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,选择白俄罗斯。

  5. 添加您的增值税 ID

  6. 选择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。

常见问题

该法规如何应用于我的销售账户?

如果您是白俄罗斯居民,除非您向亚马逊提供了有效的增值税 ID,否则将针对从您的销售账户中收取的“我要开店”费用征收白俄罗斯增值税。

如何获取白俄罗斯增值税 ID?

您可以在线注册白俄罗斯增值税 ID。有关更多信息,请参阅白俄罗斯官方网站上税务信息。

我不是白俄罗斯居民。是否仍要对从我的账户中收取的“我要开店”费用征收白俄罗斯增值税?

如果您不是白俄罗斯居民,从您的销售账户中收取的“我要开店”费用则无需缴纳白俄罗斯增值税。请咨询您的税务顾问以了解您在白俄罗斯是否有任何增值税义务。

如何向亚马逊提供我的增值税 ID?

您可以通过以下方法向亚马逊提供您的白俄罗斯增值税 ID。登录卖家平台,点击设置 > 账户信息,然后点击“税务信息”模块下的增值税信息。

如何征收白俄罗斯增值税?

正常情况下,如果卖家未提供有效的白俄罗斯增值税 ID,亚马逊将按 20% 的标准税率对“我要开店”费用和每月订阅费征收增值税。

我提供了有效的白俄罗斯增值税 ID 后,亚马逊为什么仍收取白俄罗斯增值税?

如果您已经向亚马逊提供了有效的白俄罗斯增值税 ID,则亚马逊不会计算或收取白俄罗斯增值税。亚马逊在下单时会计算相关费用的增值税,并在配送订单时向卖家账户收取相应税费。因此,在您提供您的增值税 ID 之前,亚马逊可能已对您下达的订单征收了白俄罗斯增值税。

我更新了自己的信息,以反映我当前所在的地址位于白俄罗斯境外。为什么亚马逊仍然对我征收白俄罗斯增值税?

除非您在交易时提供的信息表明您是白俄罗斯居民,否则亚马逊不会对您的销售账户费用计算或收取白俄罗斯增值税。亚马逊在下单时会计算相关费用的白俄罗斯增值税,并在配送订单时收取相应税费;在您更新当前的地址和付款信息之前,可能还存在待处理订单

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,可能有多个地址和付款方式与您的销售账户关联。

我已不是白俄罗斯居民,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白俄罗斯增值税退回到我的销售账户吗?

亚马逊需要根据您的销售账户信息代收代缴白俄罗斯增值税。在收取白俄罗斯增值税时,亚马逊有足够信息确定您的账户与白俄罗斯相关。亚马逊无法退回无有效白俄罗斯增值税 ID 的白俄罗斯增值税。

我如何才能获得亚马逊之前向我的销售账户收取的白俄罗斯增值税退款?

要申请退款,您将需在卖家平台的“税务登记信息”页面上向亚马逊提供您的白俄罗斯增值税 ID。然后,您需要联系亚马逊卖家支持,申请退还向您的销售账户收取的白俄罗斯增值税。

白俄罗斯增值税退款申请的处理时间最长为 90 天。如果您的申请获得批准,您将收到来自亚马逊的更新通知,告知您预计在您的销售账户中收到退款的预计日期。

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。如果您对税款有任何疑问或需要协助报税,请联系税务顾问。我们创建了第三方税务顾问列表,仅作为供卖家参考的资源。


亚马逊官网原文详情:   

Belarus Valued Added Tax (VAT) FAQ

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.


The Belarus government has rules in place requiring providers of remote services to calculate and collect Belarus VAT.

Starting January 1, 2018, unless a Belarus-resident Seller has provided their VAT ID (Tax Identification Number – TIN), Amazon will collect and remit Belarus VAT at a standard rate of 20% on monthly subscription fees and other Selling on Amazon fees.

Sellers who are located in Belarus and sell on Amazon websites can provide Amazon with their Belarus VAT ID and will not be charged the 20% Belarus VAT on their Selling on Amazon fees.

Follow the steps below to provide Amazon with your Belarus VAT ID:

  1. Sign in to 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 Belarus .

  5. Add your VAT ID

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

  7. Click Save.

FAQ

How does this apply to my selling account?

If you are a resident of Belarus, Selling on Amazon Fees charged to your selling account will be subject to Belarus VAT unless you have provided Amazon with a valid VAT ID.

How do I obtain a Belarus VAT ID?

You may be able to register for a Belarus VAT ID online. For more information, see the Taxation in Belarus official website.

I am not a Belarus resident. Will the Selling on Amazon fees charged to my account be subject to Belarus VAT?

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

How do I provide my VAT ID to Amazon?

You can provide your Belarus VAT ID to Amazon. Sign in to Seller Central, click Settings > Account Info, and click VAT Information under the Tax Information module.

How is Belarus VAT charged?

Amazon will normally charge sellers a standard rate of 20% VAT on Selling on Amazon fees and monthly subscription fees if the seller does not have a valid Belarus VAT ID.

Why is Amazon continuing to collect Belarus VAT when I have provided a valid Belarus VAT ID?

Amazon will not calculate or collect Belarus VAT if you have already provided Amazon with a valid Belarus VAT ID. Amazon calculates VAT on fees when an order is placed and charges it to the seller's account when the order is shipped. Therefore, Belarus VAT may have been collected on orders placed prior to the time you provided your VAT ID.

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

Amazon will not calculate or collect Belarus VAT on your selling account fees unless the information you have provided at the time of the transaction indicates you are a resident of Belarus. Amazon calculates Belarus VAT on fees when an order is placed and collects it when an order is shipped; there may have been existing 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 selling account.

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

Amazon is required to charge and remit Belarus VAT based on the information in your selling account. At the time the Belarus VAT was collected, Amazon had enough information to associate your account with Belarus. Amazon cannot refund Belarus VAT without a valid Belarus VAT ID.

How do I receive a refund for previously-charged Belarus VAT on my selling account?

To request a refund, you will need to provide your Belarus VAT ID to Amazon on the Tax Registration Information page in Seller Central. Then you will need to contact Amazon Seller Support to request a refund of the Belarus VAT charged to your selling account.

Belarus VAT refund requests can take up to 90 days to process. You will receive an update from Amazon informing you about the estimated date when you can expect to receive a refund in your selling account, if your request was approved.

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.

文章来源:亚马逊官方网站