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）
|
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。
亚马逊是如何确定要报告什么活动的？
亚马逊使用您卖家账户中的下列信息，以确定哪些交易根据《法国反欺诈税法》是可报告的：
卖家地址，如成立地、法定地址或营业地址；
卖家默认发货地址；
发货地址或亚马逊运营中心；以及配送地址。
卖家有责任不断更新自己的卖家账户信息。
如果我的公司不是在法国成立的，或如果我不是法国居民，会怎么样？
即使您不是法国居民，您也可能在法国有纳税和/或社会保障义务，具体视您的个人情况而定。例如：
增值税： 如果您向位于法国境内的买家销售商品，可能会产生增值税义务。
企业所得税： 虽然向位于法国境内的买家销售商品本身不会产生法国企业所得税义务，但如果您在法国拥有应税机构场所，可能会受到影响。
社会保障： 法国社会保障缴款影响法国境内的雇主、雇员或个体经营者。
亚马逊使用您的“我要开店”账户中的信息来确定要报告哪些交易。卖家有责任不断更新自己销售账户中的信息，并确保信息准确无误。
您可以就自己的具体情况咨询您的税务顾问，以确定您在法国是否有纳税和社会保障义务。
法国税务主管机构是否会与我联系？
根据《法国反欺诈税法》，亚马逊有义务向法国税务主管机构提供您的“我要开店”账户中显示的姓名、地址、电子邮件地址和纳税人识别号。您可以在“法国相关活动对账单”中找到亚马逊报告的上述信息。虽然亚马逊必须向法国税务主管机构提供此信息，但这并不意味着法国税务主管机构会与您联系。不过，法国税务主管机构可酌情与您联系。
亚马逊致力于帮助卖家，但我们无法就您的税务情况提供建议，也不知道法国税务主管机构是否会联系您。如果法国税务主管机构与您联系，亚马逊建议您与您的税务或法律顾问讨论。如果您没有税务或法律顾问，可以参考我们作为资源创建的第三方税务顾问名单。要了解详细信息，请参阅亚马逊开店服务提供商网络帮助页面。亚马逊不为任何税务顾问的服务提供担保。
我到哪里去更新我的销售信息？
要查看您的账户信息，请转到卖家平台右上角的【“设置”】，然后选择【“账户信息”】。
在【“卖家账户信息”页面上】，您可以访问：
卖家资料（公司显示名称、店铺链接、电子邮件地址、电话号码等）；
付款信息（存款方式、付款方式、开票订单付款设置）；
公司信息（营业地址、法人实体、卖家标记、上传数据处理报告语言、公司显示名称）；
发货和退货信息（退货地址、配送设置、国际退货提供商、购买配送首选项）；
税务信息（税务信息、增值税信息）和其他卖家资料功能
我如何向亚马逊提供我的欧盟增值税税号或其他纳税人识别号？
要向亚马逊提供您的欧盟增值税税号，请按照以下步骤操作：
登录卖家平台
在“设置”下，选择【“账户信息”】
在“税务信息”部分中，点击【“增值税信息”】
从国家/地区列表中，选择您的国家/地区
添加您的增值税税号
选中【“我接受并确认税务登记协议中规定的所有条件”】
点击【“保存”】
要向亚马逊提供您的美国雇主识别号，请按照以下步骤操作：
登录卖家平台
在“设置”下，选择【“账户信息”】
在页面底部，点击【“税务信息”】
点击【“更新税务信息”】
回答所有问题，以完成税务信息采集。请务必提供电子签名
亚马逊能否为我提供税务方面的帮助？
虽然我们致力于帮助卖家，但不提供税务咨询或合规性服务。如果您对《法国反欺诈税法》对您产生的影响有任何疑问，请联系税务顾问。我们创建了第三方税务顾问名单，可作为资源供卖家参考。要了解详细信息，请参阅亚马逊开店服务提供商网络帮助页面。亚马逊不为任何税务顾问的服务提供担保。
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。
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 Name Definition Supplier Name Amazon entity where the transaction occurred Tax ID EU VAT number, SIREN/SIRET, or US Employer Identification Number in your Selling account Declared Status Legal entity or Natural person operating in a professional capacity Website Amazon marketplace where the transaction occurred Currency Code Three-letter code associated with the currency used in each marketplace Sales Total amount of sales Refund Total amount of refunds Net Sales Sales (including gift wrap, shipping, and promotions) minus refunds Transaction Any 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.
How did Amazon determine what activity to report?
Amazon uses the below information in your selling account to determine which transactions are reportable under the French Anti-Fraud Act:
Seller Address, such as place of establishment, legal, or business address;
Seller default ship from location;
Ship from location or Amazon Fulfillment Center; and Ship to location.
It is the Sellers responsibility to keep their selling account information up to date.
What if I am not established in or a resident of France?
Even if you are not a French resident, you may be liable to French taxes and/or social security obligations, depending on your individual circumstance. For example:
VAT: Selling goods to French based customers may trigger VAT liability and obligations.
Corporate Income Tax: While selling products to French based customers should not trigger a French Corporate Income Tax liability in itself, you may be impacted if you have a taxable presence in France.
Social Security: French social security contributions impact employers, employees or self-employed traders in France.
Amazon uses the information in your Selling on Amazon account to determine which transactions to report. It is the Seller's responsibility to ensure that their information is updated and accurate within their selling account.
You may consult your tax advisor on your particular situation to determine if you have French tax and social security obligations.
Will the French Tax Authorities contact me?
As part of the French Anti-Fraud Act, Amazon is obligated to provide the French Tax Authority with your Name, Address, E-Mail address, and Tax Identification Number as it appears in your Selling on Amazon account. You can find the above information that Amazon reported on your Statement Related to France Activity. While Amazon is required to provide this information to the French Tax Authorities, it does not mean they will contact you. However, the French Tax Authorities may contact you at their discretion.
Amazon is committed to helping sellers, but we cannot advise on your tax situation and are unaware if the French Tax Authorities will contact you. If you are contacted by the French Tax Authorities, Amazon recommends discussing with your tax or legal advisor. If you do not have a tax or legal advisor, we have created a list of third-party tax advisors as a resource. To learn more, see Amazon Service Provider Network Help page. Amazon does not endorse the services of any tax advisor.
Where do I go to update my selling information?
To view your account information, go to Settings available on the top right corner of Seller Central, and the select Account Info.
On the Seller Account Information page, you can access:
Your Seller profile (Display name, Storefront link, email address, phone number, etc.),
Payment Information (Deposit methods, Charge methods, Invoiced order payment setting),
Business Information (Business address, Legal entity, Merchant token, Language for feed processing report, Display name),
Shipping and Returns Information (Return address, Shipping Settings, International Returns Providers, Buy Shipping Preferences),
Tax Information (Tax information, VAT information) and other Seller profile features
How can I provide Amazon with my EU VAT ID or other tax identification number?
Follow the steps below to provide Amazon your EU VAT ID:
Sign in to Seller Central
Under Settings, choose Account Info
In the section Tax Information, click on VAT information
Add a VAT/GST Registration number
From the list of countries, select your country
Add your VAT ID
Select I accept and acknowledge all conditions set out in the Tax registration agreement
Click Save
Follow the steps below to provide Amazon your US Employer Identification Number:
Sign in the Seller Central
Under Settings, choose Account Info
At the bottom of the page, click Tax Information
Click Update Tax Information
Answer all questions to complete the Tax Interview. Remember to provide your e-signature
Can Amazon help me with my taxes?
While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor if you have any questions on how the French Anti-Fraud Tax Act impacts you. We have created a list of third-party tax advisors as a resource for our sellers. To learn more, see Amazon Service Provider network Help page. Amazon does not endorse the services of any tax advisor.
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.
文章来源：亚马逊官方网站
