墨西哥增值税 (VAT) 常见问题

针对向墨西哥居民提供的数字服务收取墨西哥增值税 (VAT)。

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。如有任何疑问,请咨询您的专业顾问。


墨西哥政府实施了新法规,要求提供“数字服务”的非居民公司(如亚马逊)在向墨西哥居民卖家提供此类服务时,开始收取相应的墨西哥增值税。由此而论,亚马逊提供的数字服务包括“我要开店”费用(商品发布/推荐服务)和月服务费。这些新规定自 2020 年 6 月 1 日起生效。

如果您希望亚马逊将 Mexico Registro Federal de Contribuyentes (RFC ID) 添加至您的税务发票中,请在卖家平台中提供您的 RFC ID。

向亚马逊提供您的 RFC ID:

  • 登录卖家平台。

  • 在【设置】下,点击【账户信息】。

  • 在【税务信息】部分,点击 【RFC ID】。

  • 点击【更新】。

  • 要返回您的【账户信息】页面,请点击【返回】。

要了解更多信息,或了解这项新法规对您的“我要开店”账户可能产生的影响,请访问墨西哥税务局网站。

如何向我的销售账户收取墨西哥增值税

如果您是墨西哥境内的卖家,亚马逊将按 16% 的墨西哥增值税税率向您的销售账户收取“我要开店”费用(商品发布/推荐服务)。

如何获取墨西哥 RFC ID?

您可以访问当地税务局网站在线注册墨西哥 RFC ID,也可以咨询您的税务和法律顾问。

我已经不是墨西哥居民,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墨西哥增值税退回到我的卖家账户?

亚马逊需要根据您卖家账户中的信息收取和代缴墨西哥增值税。在计算和收取增值税时,亚马逊有足够的信息充分证明您的账户与墨西哥相关,无法退还所收取的墨西哥增值税。

我不是墨西哥居民,亚马逊会针对相关费用向我的账户收取墨西哥增值税吗?

如果您不是墨西哥居民,亚马逊将不会针对您销售账户的“我要开店”费用收取墨西哥增值税。请咨询您的税务顾问,帮助您了解您在墨西哥是否有缴纳增值税义务。

如何收取墨西哥增值税?

亚马逊将按照 16% 的标准税率对所有墨西哥卖家收取“我要开店”费用增值税。

我已更新信息,显示我的当前地址在墨西哥境外。为什么亚马逊仍然对我收取墨西哥增值税?

亚马逊会在买家下单时计算相应费用的墨西哥增值税,并在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墨西哥居民,我们就会对您收取墨西哥增值税。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墨西哥增值税的退款?

如果您认为亚马逊错误地收取了您的费用,可以申请退还之前收取的墨西哥增值税。

要申请退款,请执行以下操作:

  1. 使用“联系我们”表格,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墨西哥增值税申请退款。

  2. 亚马逊处理完您的申请后,将向您发送有关此申请的更新信息。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”费用收取的墨西哥增值税,亚马逊是否会向我提供发票?

如果卖家为其月度服务费和“我要开店”费用缴纳了墨西哥增值税,亚马逊会每月提供税务发票。亚马逊会通过电子邮件发送每月的发票,发送地址为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。

您还可以在卖家平台销售账户的【订单详情】页面下查看针对您的商品发布/销售佣金收取的增值税。



亚马逊官网原文详情:   

Mexico Value Added Tax (VAT) Frequently Asked Questions

Mexico Value Added Tax (VAT) collection on digital services provided to Mexico residents.

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 any questions.


Mexico Government has implemented new legislation requiring non-resident companies, such as Amazon, providing “digital services” to begin collecting Mexico VAT on these services when they are provided to Mexico based resident Sellers. In this context, digital services provided by Amazon are the Selling on Amazon fees (listing/referral services) and monthly subscription fees. The new rules take effect on June 1, 2020.

Should you wish Amazon to include your Mexico Registro Federal de Contribuyentes (RFC ID) on your tax invoices, we kindly ask you to provide your RFC ID in Seller Central.

To provide Amazon your RFC ID:

  • Log into Seller Central.

  • Under Settings, click Account Info.

  • In the section Tax Information, click RFC ID.

  • Click Update.

  • To exit back to your Account Info page, click Back.

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

How does Mexico VAT apply to my Selling account?

If you are a seller located in Mexico, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Mexico VAT at a rate of 16%.

How do I obtain a Mexico RFC ID?

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

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

Amazon is required to charge and remit Mexico 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 Mexico and cannot refund the VAT charged.

I am not a Mexico resident; will Amazon charge my account Mexico VAT on fees?

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

How is Mexico VAT Charged?

Amazon will charge all Mexico sellers a standard rate of 16% VAT on Selling on Amazon fees.

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

Amazon calculates Mexico VAT on fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicated you were a resident of Mexico, then Mexico 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 Mexico VAT on my seller account?

If you believe you were incorrectly charged, you may request a refund for previously-charged Mexico VAT.

To request a refund:

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

    1. Click Selling on Amazon.

    2. Click Other issues and then click Tax Questions.

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

  2. 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 Mexico VAT collected on Selling on Amazon fees?

Amazon will provide a monthly tax invoice to sellers who are charged Mexico 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

You will also see VAT on your listing/referral fees in your Seller Central Selling account, under Order Details page.

文章来源:亚马逊官方网站