挪威增值税常见问题

亚马逊将向挪威居民收取针对远程服务的挪威增值税。

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,请咨询您的专业顾问。


根据特定条件,挪威政府要求提供远程服务的非当地公司在向未注册增值税的挪威居民或个人提供这些服务时按 7.7% 的税率收取挪威增值税。由此而论,亚马逊提供的远程服务包括“我要开店”费用(商品发布/推荐服务)和服务费。

该法规要求亚马逊按 25% 的标准税率对挪威居民卖家支付的“我要开店”费用代收代缴挪威增值税,除非卖家已经向亚马逊提供了其挪威增值税税号,证明其已在挪威注册了增值税。

向亚马逊提供增值税税号的挪威卖家无需按 25% 的税率为其“我要开店”费用缴纳增值税。

如需向亚马逊提供您的挪威增值税税号,请按以下步骤操作:

  1. 登录卖家平台。

  2. 在【设置】下,点击【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【挪威】。

  5. 输入您的 9 位数增值税税号,例如 【XXXXXXXXXMVA】。

  6. 点击【我接受并同意税务登记协议中规定的所有条件】。

  7. 点击【保存】。


要了解更多信息或了解这项新法规对您的“我要开店”账户产生的影响,请访问挪威税务局网站。

如何向我的销售账户收取挪威增值税?

如果您是挪威居民,除非您已经注册了增值税并且已经向亚马逊提供了挪威增值税税号,证明您已在挪威注册了增值税,否则亚马逊向您的销售账户收取的“我要开店”费用(商品发布/推荐服务)需要缴纳挪威增值税。

我已经不是挪威居民,并且我已经将我的所有信息更新为我当前的地址。亚马逊能否将之前收取的挪威增值税退回到我的卖家账户?

亚马逊需要根据您的卖家账户信息代收代缴挪威增值税。在计算和收取增值税时,亚马逊具有足够的信息充分证明您的账户与挪威相关。如果您未提供有效的挪威增值税税号,亚马逊将无法退回挪威增值税。

如何获取挪威增值税税号?

您可以访问当地税务局网站在线注册挪威增值税税号,也可以咨询您的税务和法律顾问。

注意: 除非您在挪威注册了增值税并向亚马逊提供了您的增值税税号,否则我们将向您收取增值税。

我不是挪威居民,亚马逊会对相关费用向我的账户收取挪威增值税吗?

如果您不是挪威居民,将不会对您销售账户的“我要开店”费用收取挪威增值税。请咨询您的税务顾问,帮助您了解您在挪威是否有缴纳增值税的义务。

如何收取挪威增值税?

如果挪威卖家未提供有效的挪威增值税税号证明自己已经注册了增值税,亚马逊会按 25% 的标准税率对其“我要开店”费用收取增值税。

在我提供了有效的挪威增值税税号后,为什么亚马逊还继续收取挪威增值税?

如果您提供了有效的挪威增值税税号证明您已经在挪威注册了增值税,亚马逊将不会计算和收取挪威增值税。

但是由于时间问题,亚马逊可能已经针对某些订单收取了增值税。亚马逊会在买家下单时计算挪威增值税,并在卖家配送订单时向卖家账户收取相应税费。因此,亚马逊可能已对下单时间早于您提供挪威增值税税号的时间的订单收取了挪威增值税。

我已经将我的信息更新为我当前位于挪威境外的地址。为什么亚马逊还继续收取挪威增值税?

亚马逊会在买家下单时计算相应费用的挪威增值税,并在卖家配送订单时收取相应税费。如果您在发货时提供的信息表明您是挪威居民,就会对您收取挪威增值税。如果您在更新当前地址和付款信息之前有待处理的订单,就会出现这种情况。

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。

注意: 您的卖家账户可能关联了多个地址和多种付款方式。

我如何才能收到之前向我的卖家账户收取的挪威增值税的退款?

如果您已经向亚马逊提供了有效的挪威增值税税号,证明您已在挪威注册了增值税,便可以针对之前向您收取的挪威增值税向亚马逊申请退款。

要申请退款,请按以下步骤操作:

  1. 请按照下列流程操作,向亚马逊提交您的挪威增值税税号。

  2. 使用“联系我们”表,联系亚马逊销售伙伴支持。

    1. 点击【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挪威增值税申请退款。

  3. 亚马逊处理完您的申请后,将向您发送针对此申请的更新信息。如果您的申请获得批准,更新信息将包含您的卖家账户预计收到退款的日期。


针对向“我要开店”费用收取的挪威增值税,亚马逊是否会向我提供发票?

亚马逊会向拥有有效挪威增值税注册号的卖家提供月度税务发票,该发票将通过电子邮件发送到您账户的主电子邮件地址。您还可以依次转到【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。

如果您未提供有效的增值税注册号,您会在卖家平台销售账户的【订单详情】页面下看到针对您的商品发布/推荐费用的增值税。


亚马逊官网原文详情:   

Norway Value Added Tax (VAT) Frequently Asked Questions

Norway Value Added Tax (VAT) collection on remote services provided to Norway residents.

Note: 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 advisors if you have any questions.


Subject to certain conditions, the Norwegian Government requires non-resident companies providing remote services to collect Norwegian VAT on these services when they are provided to Norwegian residents or people who are not registered for VAT. In this context, remote services provided by Amazon include the Selling on Amazon fees (listing/referral services) and subscription fees.

Unless a seller has provided Amazon with its Norwegian VAT ID as evidence that it is VAT-registered in Norway, the rule requires Amazon to collect and remit Norwegian VAT at a standard rate of 25% on Selling on Amazon fees charged to sellers who are residents of Norway.

Norwegian sellers who provide Amazon with their VAT ID will not have VAT of 25% applied to their Selling on Amazon fees.


To provide Amazon with your Norwegian VAT ID:

  1. Log into Seller Central.

  2. Under Settings, click Account Info.

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

  4. From the list of countries, select Norway.

  5. Type your 9-digit VAT ID, for example, XXXXXXXXXMVA.

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

  7. Click Save.


To learn more, or understand how this may impact your Selling on Amazon account, please visit the Norwegian Tax Office website.

How does Norwegian VAT apply to my selling account?

If you are a resident of Norway, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Norwegian VAT unless you are VAT-registered and have provided Amazon with a Norwegian VAT as evidence that you are VAT-registered in Norway.

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

Amazon is required to charge and remit Norwegian 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 Norway. Amazon cannot refund Norwegian VAT without a valid Norwegian VAT ID on file.

How do I obtain an Norwegian VAT ID?

You may be eligible to register for a Norwegian VAT ID online by visiting your local tax office website or consult your tax and legal advisor.

Note: We will charge you VAT unless you are registered for VAT in Norway and have provided your VAT ID to Amazon.

I am not an Norwegian resident; will Amazon charge my account Norwegian VAT on fees?

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

How is Norwegian VAT Charged?

Amazon will charge Norwegian sellers a standard rate of 25% VAT on the Selling on Amazon fees if the seller does not have a valid Norwegian VAT ID on file as evidence that it is VAT-registered.

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

Amazon will not calculate and collect Norwegian VAT if you have provided a valid Norwegian VAT ID as evidence that you are VAT-registered in Norway.

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

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

Amazon calculates Norwegian VAT on fees when an order is placed, and collects it when an order is shipped. If the information you had provided at the time of the shipment indicated that you were a resident of Norway, then Norwegian 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.

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

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

To request a refund:

  1. Submit your Norwegian VAT ID to Amazon by following the process listed above.

  2. Contact Amazon Seller Support through the Contact us form.

    1. Click Selling on Amazon.

    2. Click Other issues and then Tax Questions.

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

  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 Norwegian VAT collected on Selling on Amazon fees?

Amazon will provide a monthly tax invoice to sellers who have a valid Norwegian VAT registration number which will be emailed to the primary email address of the account. You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices .

Where you do not provide a valid VAT registration number, you will see VAT on your listing/referral fees in your Seller Central selling account, under the Order Details page.

文章来源:亚马逊官方网站