智利增值税常见问题

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。

亚马逊针对提供远程电子服务向智利境内的卖家收取的智利增值税

2020 年 8 月 1 日起,针对面向智利居民提供的远程服务征收的智利增值税将扩大征收范围。

智利政府实施了新法规,要求提供“远程服务”的非居民公司在向未登记增值税的智利居民或个人提供此类服务时,开始针对此类服务收取智利增值税。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)、广告费用和月服务费。这些新规定自 2020 年 8 月 1 日起生效。

该法规要求亚马逊按 19% 的标准税率对“我要开店”费用、广告费用和月服务费代收代缴智利增值税,除非智利境内的卖家已向亚马逊提供其智利增值税税号,证明自己已在智利登记了增值税。

向亚马逊提供您的智利增值税税号:

  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【智利】。

  5. 输入 9 位的智利增值税税号,例如【“XX.XXX.XXX-X”】。

  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”账户的影响,请参考智利国家税务服务网站。

亚马逊如何向我的销售账户收取智利增值税?

如果您是智利居民或公司在智利境内,除非您已经登记了增值税并且向亚马逊提供了智利增值税税号,证明您已在智利登记了增值税,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)需要缴纳智利增值税。

我已不是智利居民,且已更新了与当前地址相关的所有信息。亚马逊能否将之前收取的智利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征收和代缴智利增值税。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智利相关。在收费期间,如果您未提供有效的存档智利增值税税号,亚马逊将无法退还智利增值税。

如何获取智利增值税税号?

您可以访问国家税务服务网站在线注册智利增值税税号,或咨询您的税务和法律顾问。

注意: 除非您在智利登记了增值税并向亚马逊提供了您的增值税税号信息,否则我们将向您收取智利增值税。

我不是智利居民,亚马逊会针对相关费用向我的账户收取智利增值税吗?

如果您不是智利居民,亚马逊将不会针对您销售账户的“我要开店”费用收取智利增值税。请咨询您的税务顾问,帮助您了解您在智利是否有缴纳增值税义务。

智利增值税是如何征收的?

如果卖家未提供有效的存档智利增值税税号,证明自己已经登记了增值税,那么亚马逊将按 19% 的标准税率针对“我要开店”费用、广告费用和月服务费向智利卖家收取增值税。

自 2020 年 8 月 1 日起,亚马逊将开始针对“我要开店”费用计算并收取智利增值税。

我提供了有效的智利增值税税号后,亚马逊为什么仍收取智利增值税?

如果您提供了有效的智利增值税税号,证明您已在智利登记了增值税,亚马逊将不会计算和收取智利增值税。

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。亚马逊在买家下单时计算智利增值税,并在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智利增值税税号的时间的相关订单费用收取了智利增值税。

我已更新信息,显示我的当前地址在智利境外。为什么亚马逊还继续收取智利增值税?

亚马逊会在买家下单时计算相应费用的智利增值税,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智利居民,我们就会对您收取智利增值税。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。

我如何才能获得亚马逊之前向我的卖家账户收取的智利增值税的退款?

如果您已经向亚马逊提供了有效的智利增值税税号,证明您已在智利登记了增值税,便可以针对之前向您收取的智利增值税向亚马逊申请退款。

申请退款:

  1. 请按照下列流程操作,向亚马逊提交您的智利增值税税号。

  2. 使用“联系我们”表格,联系亚马逊销售伙伴支持。

    1. 选择【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智利增值税申请退款。

  3. 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,最新信息将包含您的卖家账户预计收到退款的日期。

对于针对“我要开店”费用收取的智利增值税,亚马逊是否会向我提供发票?

根据智利的法规,亚马逊无需开具税务发票。您可以在日期范围报告中找到每月的所有活动。要查看这些报告,请依次转至 【卖家平台】 > > 【报告】 > > 【付款】 > > 【日期范围报告】 ,然后选择特定时间段的交易报告。

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。请联系税务顾问,了解有关纳税申报单的更多信息。


亚马逊官网原文详情:   

Chile Value Added Tax (VAT) 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 advisors if you have any questions.

Chilean value added tax to be charged by Amazon to Chile-based sellers on the provision of remote electronic services

Chilean value added tax (VAT) collection on remote services to expand on August 1, 2020, for Chilean residents.

Chilean Government has implemented new legislation requiring non-resident companies who provide “remote services” to begin collecting Chilean VAT on these services when provided to Chilean residents or persons not registered for VAT. In this context, remote services provided by Amazon are the Selling on Amazon fees (listing/referral services), Advertising fees, and monthly subscription fees. The new rules take effect on August 1, 2020.

Unless a Chile-based seller has provided Amazon with its Chilean VAT ID as evidence that it is VAT-registered in Chile, the rule requires Amazon to collect and remit Chilean VAT at a standard rate of 19% on the Selling on Amazon fees, Advertising fees, and monthly subscription fees.

To provide Amazon with your Chilean VAT ID:

  1. Login to Seller Central.

  2. Under Settings, click Account Info.

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

  4. From the list of countries, select Chile.

  5. Type your 9-digit Chilean VAT ID, for example, ‘XX.XXX.XXX-X’.

  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 new regulation impacts your Selling on Amazon account, refer to the Chilean National Tax Services website

How does Chilean VAT apply to my Selling account?

If you are a resident of Chile or your company is based there, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Chilean VAT unless you are VAT-registered and have provided Amazon with a Chilean VAT ID as evidence that you are VAT-registered in Chile.

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

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

How do I obtain a Chilean VAT ID?

You can register for a Chilean VAT ID online by visiting the National Tax Services website or consult your tax and legal advisor.

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

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

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

How is Chilean VAT Charged?

Amazon will charge Chilean sellers a standard rate of 19% VAT on Selling on Amazon fees, Advertising fees, and monthly subscription fees if the seller does not have a valid Chilean VAT ID on file as evidence that it is VAT-registered.

Amazon will begin calculating and collecting Chilean VAT on Selling on Amazon fees effective, August 1, 2020.

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

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

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

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

Amazon calculates Chilean 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 that you were a resident of Chile, then Chilean 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 selling account.

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

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

To request a refund:

  1. Submit your Chilean VAT ID to Amazon by following the process listed below.

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

    1. Choose Selling on Amazon.

    2. Click Other issues and then click Tax Questions.

    3. Under What are your tax questions, request a refund of the Chilean VAT charged to your selling 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 selling account if your request was approved.

Will Amazon provide me with an invoice for any Chilean VAT collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the Chilean legislation. All monthly activity can be found in date range reports. You can view these reports by going to Seller Central > Reports > Payments > Date Range Reports and selecting a transactional report for a particular timeframe.

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 for more information related to tax returns.

文章来源:亚马逊官方网站