墨西哥所得税预扣常见问题

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。如有疑问,请咨询您的专业顾问。

墨西哥政府推出了新的税制改革法规,要求亚马逊作为您每月总销售额的所得税预扣代理人。

自 2020 年 6 月 1 日起,亚马逊将根据您每月的总销售额计算所得税,并向墨西哥政府缴纳税款。

您的 Registro Federal de Contribuyentes 识别号 (RFC ID) 将决定亚马逊每月计算的所得税预扣金额。

  • 非注册卖家: 如果您没有提供有效的 RFC ID,亚马逊将针对您每月总销售额计算 20% 的所得税,然后将这些金额汇给墨西哥政府

  • 个人注册卖家(自然人): 如果您在卖家账户中注册了有效的 RFC ID,亚马逊将根据您的每月总销售额按照 0.4%-5.4% 税率计算所得税,然后将这些金额汇给墨西哥税务机构。

  • 实体/企业注册卖家(法人): 如果您是企业卖家并且已在您的卖家账户中注册了有效的 RFC ID,亚马逊将不会针对您每月销售额预扣任何所得税。

如果您将要注册或当前拥有 RFC ID 用于税务用途,请立即向亚马逊提供您的注册信息:

  1. 点击此处直接转至 RFC ID 注册页面;或,

  2. 在卖家平台中,前往“设置”,然后选择【账户信息】。

  3. 找到“税务信息”部分,然后点击 【RFC ID】。

  4. 输入您的 RFC ID。

  5. 点击【更新】。

  6. 关闭页面或点击【返回】以返回您的【账户信息】页面。

我需要向亚马逊提供我的 RFC 信息吗?

如果您是注册企业卖家(法人)或个人注册卖家(自然人)并且拥有有效的 RFC ID,请将此信息提供给亚马逊。

亚马逊如何确定我是否需要缴纳预扣所得税?

亚马逊会查看您的销售账户中的多种指标,例如您的注册地址、配送设置、账单信息、银行信息、信用卡信息,以确定您的位置。

如何向亚马逊提供 RFC ID?

  1. 点击此处直接转至 RFC ID 注册页面;或,

  2. 在卖家平台中,前往“设置”,然后选择【账户信息】。

  3. 找到“税务信息”部分,然后点击 【RFC ID】。

  4. 输入您的 RFC ID。

  5. 点击【更新】。

  6. 关闭页面或点击【返回】以返回您的【账户信息】页面。

亚马逊如何验证我的 RFC ID 以确保我是正确的所有者?

亚马逊将使用 Servicio de Administración Tributaria 记录验证您的 RFC ID。

亚马逊如何确定要从我的每月销售额预扣多少金额?

根据墨西哥法律,您存档的 RFC ID 将决定亚马逊必须根据您的每月销售额计算所得税的预扣金额。

  • 非注册卖家: 如果您没有提供有效的 RFC ID,亚马逊将针对您每月总销售额计算 20% 的所得税,然后将这些金额汇给墨西哥政府。

  • 个人注册卖家(自然人): 如果您在卖家账户中注册了有效的 RFC ID,亚马逊将根据您的每月总销售额按照 0.4%-5.4% 税率计算所得税。

    • $1 至 $1,500 墨西哥比索_____________________0.4%

    • 最高不超过 $5,000 墨西哥比索_____________________0.5%

    • 最高不超过 $10,000 墨西哥比索_____________________0.9%

    • 最高不超过 $25,000 墨西哥比索_____________________1.1%

    • 最高不超过 $100,000 墨西哥比索_____________________2.0%

    • $100,000 墨西哥比索以上_________________5.4%

  • 实体/企业注册卖家(法人): 如果您是企业卖家并且已在您的卖家账户中注册了有效的 RFC ID,亚马逊将不会针对您每月销售额预扣任何所得税

我在非墨西哥在线店铺上拥有在售商品。亚马逊是否需要计算墨西哥境外的预扣所得税?

是的。根据法律规定,亚马逊需要计算任何墨西哥居民卖家的预扣所得税,即使是在墨西哥境外开展业务。

我已经在墨西哥卖家账户中提供了我的 RFC ID。我是否需要再次提供?

如果您之前提供的 RFC ID 有效,则无需再次提供。

我在我的墨西哥卖家账户中添加了 RFC ID。我是否需要在 Amazon.com 和 Amazon.ca 上提供相同的信息?

不需要。如果您提供有效的 RFC ID 或已提供您的 RFC ID,则此信息也将反映在 Amazon.com 和 Amazon.ca 在线店铺中。

在哪里可以查看亚马逊从我的销售账户预扣的所得税金额?

您可以在您的销售账户上找到亚马逊预扣的所得税金额的详细信息。

您可以通过以下方式找到预扣增值税的详细信息:

  1. 登录卖家平台。

  2. 在【报告】选项卡下,点击【付款】。

  3. 点击【交易一览】。

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所得税退回到我的卖家账户?

亚马逊需要根据您的销售账户信息代收并代缴墨西哥预扣所得税。在计算墨西哥所得税时,亚马逊有足够的信息将您的账户与墨西哥相关。

我不是墨西哥居民并且/或者我的企业未注册 RFC ID,且我在墨西哥没有库存。我是否需要缴纳墨西哥所得税?

墨西哥所得税适用于在墨西哥设有销售点或在墨西哥拥有库存的卖家。


 亚马逊官网原文详情:

Mexico Income Tax Withholding 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 questions.

The Mexico Government has introduced new tax reform legislation that requires Amazon to act as the income tax withholding agent on your monthly total sales.

Beginning June 1, 2020, Amazon will begin to calculate income tax based on your total monthly sales and remit to the Mexico Government.

Your Registro Federal de Contribuyentes identification number (RFC ID) will determine the amount of income tax withholding Amazon will calculate on a monthly basis.

  • Non-Registered Sellers: Amazon will calculate 20% income tax on your monthly totally sales if you do not have a valid RFC ID on file and remit to the Mexico Government

  • Individual Registered Sellers (persona fisica): If you have a valid RFC ID registered on your Seller Account, Amazon will calculate a rate of 0.4%-5.4% income tax based on your monthly gross sales, and remit those amounts to the Mexican Tax Authority.

  • Entity/Business Registered Sellers (persona moral): If you are a business and have a valid RFC ID registered on your Seller Account, Amazon will not withhold any income tax on your monthly sales.

If you are about to register or currently have an RFC ID for tax purposes, do not delay and provide your registration information to Amazon:

  1. Click here to go directly to the RFC ID registration page; or,

  2. In Seller Central, go to Settings, and select Account Info.

  3. Locate the Tax Information section and click RFC ID.

  4. Enter your RFC ID.

  5. Click Update.

  6. Close the page or click Back to return to your Account Info page.

Do I need to provide my RFC information to Amazon?

If you are a registered business (persona moral) or are an individual registered Seller (person fisica) and have a valid RFC ID, provide this information to Amazon.

How does Amazon determine if I am subject to income tax withholding?

Amazon looks at multiple indicators, such as your registered address, shipping settings, billing information, banking information, credit card information, on your selling account to determine your location.

How do I provide my RFC ID to Amazon?


  1. Click here to go directly to the RFC ID registration page; or.

  2. In Seller Central, go to Settings, and select Account Info.

  3. Locate the Tax Information section and click RFC ID.

  4. Enter your RFC ID.

  5. Click Update.

  6. Close the page or click Back to return to your Account Info page.


How does Amazon validate my RFC ID to ensure I am the righteous owner?

Amazon will validate your RFC ID with the Servicio de Administración Tributaria records.

How does Amazon determine what amount to withhold on my monthly sales?

Based on Mexico law, your RFC ID on file will determine the amount of income tax withholding Amazon must calculate on your monthly sales.

  • Non-Registered Sellers: Amazon will calculate 20% income tax on your monthly totally sales if you do not have a valid RFC ID on file and remit to the Mexico Government.

  • Individual Registered Sellers (persona fisica): If you have a valid RFC ID registered on your Seller Account, Amazon will calculate a rate of 0.4%-5.4% income tax based on your monthly gross sales.

    • $1 to $1,500 MXN_____________________0.4%

    • Up to $5,000 MXN_____________________0.5%

    • Up to $10,000MXN_____________________0.9%

    • Up to $25,000 MXN_____________________1.1%

    • Up to $100,000 MXN ____________________2.0%

    • More than $100,000 MXN_________________5.4%

  • Entity/Business Registered Sellers (persona moral): If you are a business and have a valid RFC ID registered on your Seller Account, Amazon will not withhold any income tax on your monthly sales

I have active listing on non-Mexico Online stores. Is Amazon required to calculate income tax withholding outside of Mexico?

Yes. By law, Amazon is required to calculate income tax withholdings for any Mexico based-resident seller even if are conducting business outside of Mexico.

I have already provided my RFC ID on my Mexico Selling account. Do I need to provide it again?

If the RFC ID you provided previously is valid, you do not need to provide it again.

I added my RFC ID on my Mexico Selling account. Do I need to provide the same information on Amazon.com & Amazon.ca?

No. If you provide your valid RFC ID or have already provided your RFC ID, this information will reflect on Amazon.com & Amazon.ca Online stores as well.

Where do I find out how much income tax Amazon withheld on my Selling account?

You can find the details of how much income tax Amazon withheld on your selling account.

You can find the details of VAT Withheld by:

  1. Log in into Seller Central.

  2. Under Reports tab, click Payments.

  3. Click Transaction View.

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 income tax to my seller account?

Amazon is required to charge and remit Mexico income tax withholding based on the information in your selling account. At the time Mexico income tax was calculated, Amazon had enough information to associate your account with the Mexico.

I am not a Mexican Resident and/or my business is not registered for an RFC ID and I don’t hold inventory in MX. Does Mexico income tax apply to me?

Mexico Income tax applies to sellers with a location in Mexico or holding inventory in Mexico.

 文章来源:亚马逊官方网站