印度尼西亚增值税 (VAT) 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。

针对向印度尼西亚居民提供的远程服务收取印度尼西亚增值税

根据特定条件,印度尼西亚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印度尼西亚居民提供这些服务时按 10% 的税率收取印度尼西亚增值税。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。

如果您希望亚马逊开的税务发票上包含您的印度尼西亚增值税注册号,请提供您在卖家平台上的印度尼西亚增值税注册号。

要向亚马逊提供您的印度尼西亚增值税注册号,请执行以下操作:

  1. 在卖家平台中,选择【设置】,然后点击【账户信息】。

  2. 在“税务信息”部分,点击【增值税信息】。

  3. 从国家/地区列表中,选择【印度尼西亚】。

  4. 添加您的 15 位数增值税注册号,即 【ST.sss.ss.C-OO.BBB】。

  5. 点击【我接受并同意税务登记协议中规定的所有条件】。

  6. 点击【保存】。

要了解有关此法规的更多信息,请参阅印度尼西亚税务局网站。

如何向我的卖家账户收取印度尼西亚增值税?

如果您是印度尼西亚居民,针对向您的卖家账户收取的“我要开店”费用(商品信息/推荐服务)、广告费用和月服务费用,亚马逊会按照 10% 的税率来征收印度尼西亚增值税。

我已不是印度尼西亚居民,且更新了与当前地址相关的所有信息。亚马逊能否退还之前向我的卖家账户收取的印度尼西亚增值税?

亚马逊需要根据您的卖家账户信息收取和免除印度尼西亚增值税。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印度尼西亚相关,因此无法退还已收取的印度尼西亚增值税。

如何获取印度尼西亚增值税注册号?

您可以访问当地税务局网站在线注册印度尼西亚增值税注册号,或咨询您的税务和法律顾问。

我不是印度尼西亚居民,我的卖家账户需要缴纳印度尼西亚增值税吗?

如果您不是印度尼西亚居民,亚马逊将不会针对您卖家账户的“我要开店”费用收取印度尼西亚增值税。请咨询您的税务顾问,帮助您了解您在印度尼西亚是否有增值税义务。

印度尼西亚增值税是如何收取的?

亚马逊会向所有印度尼西亚卖家针对“我要开店”费用、广告费用和月服务费用按 10% 的标准税率收取增值税。

我已更新个人信息,表明我的当前地址在印度尼西亚境外。为什么亚马逊仍在继续收取印度尼西亚增值税?

亚马逊会在买家下单时计算相应费用的印度尼西亚增值税,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印度尼西亚居民,我们就会对您收取印度尼西亚增值税。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且准确。

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亚马逊向我的卖家账户多收取的印度尼西亚增值税退款?

如果您认定亚马逊向您收取了错误的金额,可以申请退还之前收取的印度尼西亚增值税。

申请退款:

  1. 通过“联系我们”表单,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【您对税费有哪些问题】下,针对向您的卖家账户收取的印度尼西亚增值税申请退款。

  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,最新信息将包含您的卖家账户预计收到退款的日期。

亚马逊对“我要开店”费用收取印度尼西亚增值税时,是否会向我提供发票?

如果卖家针对“我要开店”费用缴纳了印度尼西亚增值税,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,邮件将发送至您的卖家账户中提供的主要电子邮件地址。

您也可以在卖家平台中依次选择【报告】、【税务文档库】,然后访问【卖家费用税务发票】,就可以查看每月的发票。

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,但不提供税务咨询或合规性方面的服务。请联系税务顾问


 亚马逊官网原文详情:

Indonesia Value Added Tax (VAT) 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 any questions.

Indonesia VAT collection on remote services provided to Indonesian residents

Subject to certain conditions, the Indonesian government requires non-resident companies providing “remote services” to collect Indonesian VAT at a rate of 10% on these services when they are provided to Indonesian residents who are not registered for VAT. In this context, remote services provided by Amazon include Selling on Amazon fees (listing/referral services), Advertising fees, and monthly subscription fees.

Should you want Amazon to include your Indonesian VAT registration number on your tax invoices, we ask that you provide your Indonesian VAT registration number on Seller Central.

To provide Amazon with your Indonesian VAT registration number:

  1. In Seller Central, select Settings, and then click Account Info.

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

  3. From the list of countries, select Indonesia.

  4. Add your 15-digit VAT registration number, i.e. ST.sss.sss.C-OOO.BBB.

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

  6. Click Save.


To learn more about this regulation, refer to the Indonesian Tax Office website.

How does Indonesian VAT apply to my seller account?

If you are a resident of Indonesia, Selling on Amazon fees (listing/referral services), Advertising fees, and monthly subscription fees charged to your seller account are subject to Indonesian VAT at a rate of 10%.

I am no longer a resident of Indonesia, and I have updated my information to reflect my current address. Can Amazon refund Indonesian VAT that was previously charged on my seller account?

Amazon is required to charge and remit Indonesian 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 Indonesia and cannot refund the Indonesian VAT that was charged.

How do I obtain an Indonesian VAT registration number?

You may be eligible to register for an Indonesian VAT registration number online by visiting your local tax office website, or consult your tax and legal adviser.

I am not an Indonesian resident; will my seller account be subject to Indonesian VAT on fees?

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

How is Indonesian VAT charged?

Amazon will charge all Indonesian sellers a standard rate of 10% VAT on Selling on Amazon fees, Advertising Fees, and monthly subscription fees.

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

Amazon calculates Indonesian 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 Indonesia, then Indonesian 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 Indonesian VAT that was previously charged on my seller account?

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

To request a refund:

  1. Contact Amazon Selling Partner 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 questions about taxes, request a refund of the Indonesian 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 Indonesian VAT collected on Selling on Amazon fees?

Amazon will provide a monthly tax invoice to sellers who are charged Indonesian VAT on their 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 in Seller Central by selecting Reports, followed by Tax Document Library, and then accessing Seller Fee Tax Invoices.

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.

 文章来源:亚马逊官方网站