墨西哥增值稅 (VAT) 常見問題

針對向墨西哥居民提供的數字服務收取墨西哥增值稅 (VAT)。

重要： 本頁信息不構成稅務、法律或其他專業建議，也不得用作此類用途。如有任何疑問，請咨詢您的專業顧問。

墨西哥政府實施了新法規，要求提供“數字服務”的非居民公司（如亞馬遜）在向墨西哥居民賣家提供此類服務時，開始收取相應的墨西哥增值稅。由此而論，提供的數字服務包括“我要開店”費用（商品發布/推薦服務）和月服務費。這些新規定自 2020 年 6 月 1 日起生效。

如果您希望亞馬遜將 Mexico Registro Federal de Contribuyentes (RFC ID) 添加至您的稅務發票中，請在賣家平臺中提供您的 RFC ID。

向亞馬遜提供您的 RFC ID：

• 登錄賣家平臺。

• 在【設置】下，點擊【賬戶信息】。

• 在【稅務信息】部分，點擊 【RFC ID】。

• 點擊【更新】。

• 要返回您的【賬戶信息】頁面，請點擊【返回】。

要了解更多信息，或了解這項新法規對您的“我要開店”賬戶可能產生的影響，請訪問墨西哥稅務局網站。

如何向我的銷售賬戶收取墨西哥？

如果您是墨西哥境內的賣家，亞馬遜將按 16% 的墨西哥增值稅稅率向您的銷售賬戶收取“我要開店”費用（商品發布/推薦服務）。

如何獲取墨西哥 RFC ID？

您可以訪問當地稅務局網站在線注冊墨西哥 RFC ID，也可以咨詢您的稅務和法律顧問。

我已經不是墨西哥居民，并且我已經將我的所有信息更新為我當前的地址。亞馬遜能否將之前收取的墨西哥增值稅退回到我的賣家賬戶？

亞馬遜需要根據您賣家賬戶中的信息收取和代繳墨西哥增值稅。在計算和收取增值稅時，亞馬遜有足夠的信息充分證明您的賬戶與墨西哥相關，無法退還所收取的墨西哥增值稅。

我不是墨西哥居民，亞馬遜會針對相關費用向我的賬戶收取墨西哥增值稅嗎？

如果您不是墨西哥居民，亞馬遜將不會針對您銷售賬戶的“我要開店”費用收取墨西哥增值稅。請咨詢您的，幫助您了解您在墨西哥是否有繳納增值稅義務。

如何收取墨西哥增值稅？

亞馬遜將按照 16% 的標準稅率對所有墨西哥賣家收取“我要開店”費用增值稅。

我已更新信息，顯示我的當前地址在墨西哥境外。為什么亞馬遜仍然對我收取墨西哥增值稅？

亞馬遜會在買家下單時計算相應費用的墨西哥增值稅，并在配送訂單時收取相應稅費。如果您在發貨時提供的信息表明您是墨西哥居民，我們就會對您收取墨西哥增值稅。如果您在更新當前地址和付款信息之前有待處理的訂單，就會出現這種情況。

請轉至賣家賬戶信息并查看各個部分的內容，以確保您的所有信息完整準確。

注意： 您的賣家賬戶可能關聯了多個地址和多種付款方式。

我如何才能收到之前向我的賣家賬戶收取的墨西哥增值稅的退款？

如果您認為亞馬遜錯誤地收取了您的費用，可以申請退還之前收取的墨西哥增值稅。

要申請退款，請執行以下操作：

1. 使用“聯系我們”表格，聯系亞馬遜銷售伙伴支持。
   

1. 點擊【我要開店】。

2. 點擊【其他問題】，然后點擊【稅費問題】。

3. 在【您想咨詢哪些稅費問題】下面，針對向您的賣家賬戶收取的墨西哥增值稅申請退款。

2. 完您的申請后，將向您發送有關此申請的更新信息。如果您的申請獲得批準，更新信息將包含您的賣家賬戶預計收到退款的日期。

針對向“我要開店”費用收取的墨西哥增值稅，亞馬遜是否會向我提供發票？

如果賣家為其月度服務費和“我要開店”費用繳納了墨西哥增值稅，亞馬遜會每月提供稅務發票。亞馬遜會通過電子郵件發送每月的發票，發送地址為您賣家賬戶中提供的主要電子郵件地址。

您還可以依次轉至【賣家平臺】 > 【報告】 > 【稅務文件庫】 > 【賣家費用稅務發票】，查看每月的發票。

您還可以在賣家平臺銷售賬戶的【訂單詳情】頁面下查看針對您的商品發布/銷售傭金收取的增值稅。

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% 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.

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