关于法国相关活动年度对账单的常见问题解答

重要: 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。如有疑问,请咨询您的专业顾问。

根据《法国反欺诈税法》(《税法通则》第 242 条之二第 3 款规定),亚马逊必须向您和法国税务主管机构提供您的法国相关“我要开店”活动详细信息。此类信息可用于确定您在法国是否有潜在纳税和/或社会保障义务。有关常见问题解答,可以转到此对账单的结尾处。

根据《法国反欺诈税法》,可报告的“我要开店”活动包括:

  • 任何配送到法国地址的交易;或

  • 任何从法国地址发货的交易;或

  • 所有交易(如果您的公司在法国成立,如有法国营业地址)。

亚马逊有义务在 1 月 31 日前向法国税务主管机构提供上一年的此类信息,并在 2 月 28 日前向卖家发出“法国相关活动对账单”。此类信息可用于确定您在法国是否有潜在纳税和/或社会保障义务。

要详细了解潜在纳税和/或社会保障义务,请访问法国税务主管机构的网站 impots.gouv.fr 和 securite-sociale.fr。

我为什么会收到此对账单?

如果您符合以下任何一项条件,亚马逊必须向法国税务主管机构报告信息:

  • 配送到法国地址;或

  • 从法国地址发货;或

  • 公司在法国成立(如有法国营业地址)。

此对账单包含什么信息?

此对账单包含根据《法国反欺诈税法》可报告的“我要开店”活动一览,以及您的销售账户中的以下信息:

字段名定义
供应商名称发生交易的亚马逊实体
税号您销售账户中的欧盟增值税税号、SIREN/SIRET 或美国雇主识别号
已声明身份法人实体或以专业身份经营的自然人
网站发生交易的亚马逊商城
货币代码与每个商城中使用的货币关联的代码,由三个字母组成
销售额销售总金额
退款退款总金额
净销售额销售额(包括礼品包装费、运费和促销收入)减去退款所得的值
交易任何法国相关货币变更事件(如销售或退款)
  • 任何配送到法国地址的交易;或

  • 任何从法国地址发货的交易;或

  • 所有交易(如果您的公司在法国成立,如有法国营业地址)

货币转换和四舍五入: 所有值都四舍五入为最接近的整数,并以欧元为单位报告给法国税务主管机构。另外,还会使用欧洲中央银行汇率表中的每日汇率,在此对账单中报告您的本地商城货币。向法国税务主管机构报告的信息没有最低交易阈值。

我的对账单中的“已声明身份”是什么意思?

亚马逊必须为您的账户声明经营身份,可以是下列两个身份之一:

  • 法人实体: 您在销售账户中提供了欧盟增值税税号、SIREN/SIRET 或美国雇主识别号;或

  • 以专业身份经营的自然人: 您没有纳税人识别号或可证明您是已成立企业的信息。

在哪里可以找到此对账单?

亚马逊将会以电子邮件方式把此对账单发送到您销售账户中的主要电子邮件地址,且不会晚于 2 月 28 日。

我是否需要对此对账单采取任何措施?

亚马逊有义务每年向您提供一次此对账单。如果您已经履行了您在法国的纳税和社会保障义务,就不需要采取其他任何措施。如果您不确定,建议您与税务顾问联系,以了解您的义务并采取相应措施。亚马逊卖家必须始终遵守所有适用法律和法规。

有关详细信息,请访问法国税务主管机构网站 Impots.gouv.fr 和 securite-sociale.fr。

 

 亚马逊官网原文详情:

Annual Statement Regarding Activity Related to France 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 advisors if you have questions.

In accordance with the French Anti-Fraud Act (provisions of paragraph 3 of Article 242 bis of the General Tax Code), Amazon is required to provide you and the French Tax Authority details on your Selling on Amazon activity that is related to France. This information can be used to determine whether or not you have potential tax and/or social security obligations in France. Frequently asked questions may be found at the end of this statement.

Selling on Amazon activity reportable under the French Anti-Fraud Act:

  • Any transaction that is shipped to a French address; or

  • Any transaction that is shipped from a French address; or

  • All transactions if you are established in France, such as having a French Business Address.

Amazon is obligated to provide this information to French Tax Authorities by January 31 for the preceding year and issue Sellers a 'Statement of Activity Related to France' by February 28. This information may be used to determine whether you have potential tax and/or social security obligations in France.

For more information on potential tax and/or social security obligations, visit the French Tax Authorities' websites impots.gouv.fr and securite-sociale.fr.

Why am I receiving this statement?

Amazon is required to report information to the French Tax Authorities if you meet any of the below criteria:

  • Ship to a French address; or

  • Ship from a French address; or

  • Are established in France, such as having a French Business Address.

What information is included in this statement?

The statement contains a summary of Selling on Amazon activity reportable under the French Anti-Fraud Act and the following information from your Selling account:

Field NameDefinition
Supplier NameAmazon entity where the transaction occurred
Tax IDEU VAT number, SIREN/SIRET, or US Employer Identification Number in your Selling account
Declared StatusLegal entity or Natural person operating in a professional capacity
WebsiteAmazon marketplace where the transaction occurred
Currency CodeThree-letter code associated with the currency used in each marketplace
SalesTotal amount of sales
RefundTotal amount of refunds
Net SalesSales (including gift wrap, shipping, and promotions) minus refunds
TransactionAny monetary change event, such as a sale, or refund related to France
  • Any transaction that is shipped to a French address; or

  • Any transaction that is shipped from a French address; or

  • All transaction if you are established in France, such as having a French Business Address

Currency Conversion and Rounding: All values are rounded to the nearest whole number and reported in to the French Tax Authority in Euros. Your local marketplace currency is also reported in this statement by using the daily rate from the Euro central bank exchange table. There are no minimum transaction thresholds for the information reported to the French Tax Authorities.

What does 'Declared Status' mean on my statement?

Amazon is required to declare an operating status for your account, this is either:

  • Legal entity: You have provided an EU VAT Number, SIREN/SIRET, or US Employer Identification Number in your selling account; or

  • Natural person operating in a professional capacity: You do not have a tax identification number or information that verifies you are an established business.

Where do I find this statement?

Amazon will email the statement to the primary email address on your selling account no later than February 28.

Am I required to take any action with this statement?

Amazon is obligated to provide you with this statement annually. If you already meet your French tax and social security obligations, you do not need to take any further action. If you are not sure, we recommend that you reach out to your tax advisor to understand your obligations and take appropriate actions. Sellers on Amazon must comply with all applicable laws and regulations at all times.

For more information, visit the French Tax Authorities' websites impots.gouv.fr and securite-sociale.fr.

 文章来源:亚马逊官方网站