中國臺灣非企業買家的中國臺灣云政府統一發票 (GUI) 常見問題

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，您應咨詢您的專業顧問。

自 2017 年 5 月 1 日起，中國臺灣政府要求非居民企業（亞馬遜）針對向中國臺灣個人買家（非企業）提供電子服務（平臺）收取 5% 的中國臺灣。根據此法規，自 2020 年 1 月 1 日起，非居民企業需要向中國臺灣非企業買家開具稅務發票。

如果您是中國臺灣非企業買家，亞馬遜會針對中國臺灣居民賣家支付的“我要開店”費用和月服務費向您收取 5% 的中國臺灣增值稅。還會向您開具月度稅務發票。如果您是中國臺灣企業買家，則此法規不適用于您。

亞馬遜如何確定我是中國臺灣企業買家還是非企業買家？

亞馬遜將根據您提供的有效統一編號（簡稱為 UBN#，即 8 位數的企業編號）來確認您的企業身份。

我有統一編號。我如何向亞馬遜提供此信息？

要向亞馬遜提供您的統一編號，請執行以下操作：

1. 登錄賣家平臺

2. 在“設置”下，選擇【賬戶信息】

3. 在“稅務信息”部分，點擊【信息】

4. 從國家/地區列表中，選擇【中國臺灣】

5. 添加您的 8 位數 UBN

6. 點擊【我接受并同意稅務登記協議中規定的所有條件】

7. 點擊【保存】

有關更多信息，請參閱中國臺灣增值稅。

我是中國臺灣居民，我沒有 UBN。我可以使用我收到的 GUI 做些什么？

收到帶有 GUI 的月度稅務發票的中國臺灣居民可以參加每兩個月一次的政府開辦的彩票活動。每個云 GUI 代表一張彩票。中國臺灣政府將負責通過電子郵件通知中國臺灣非企業買家彩票結果，只要買家的電子郵件地址連接到電子發票平臺，即可通過政府開發的應用程序索取現金獎勵。

在哪里可以下載月度稅務發票？

要下載帶有 GUI 的月度稅務發票，請執行以下操作：

1. 登錄賣家平臺

2. 將鼠標懸停在【報告】上

3. 選擇【稅務文件庫】

4. 選擇【賣家費用稅務發票】選項卡

5. 點擊【查看】以查看您的月度稅務發票

如何查看彩票結果并索取獎勵？

您需要下載財務部的移動應用或進入財務部的電子發票平臺，并使用手機條形碼或 MOICA ID 將您的有效電子郵件地址（已提供給亞馬遜）設置到電子發票平臺上的賬戶。然后，您將獲得移動應用或電子發票平臺上的功能，例如詢問發票、自動檢查彩票號碼和獲得彩票中獎通知。如果您已經將提供給亞馬遜的電子郵件地址設置到您的賬戶，那么您應該可以通過登錄財務部的電子發票平臺或相關移動應用訪問開具的稅務發票。

Taiwan Cloud Government Uniform Invoices (GUIs) for Taiwanese non-business customers 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 advisers if you have any questions.

Starting from May 1, 2017, the Taiwanese government requires non-resident entrises (Amazon) to charge 5% Taiwanese Value Added Tax (“VAT”) on their supplies of electronic services (Platform) to Taiwanese individual customers (non-business). Further to this legislation, non-resident entrises are required to issue tax invoices to Taiwanese non-business customers from January 1, 2020.

If you are a Taiwanese non-business customer, Amazon will charge you the 5% Taiwan VAT fees on Selling on Amazon fees and monthly subscription fees paid by sellers who are residents in Taiwan. Amazon will also issue monthly tax invoices to you. If you are a Taiwanese corporate customer, this does not apply to you.

How does termine if I am a Taiwanese corporate customer or a non-business customer?

Amazon would rely upon your provision of a valid Unified Business Number (referred to as UBN#, i.e. 8-digit business ID number) to confirm your business identity.

I have a Unified Business Number. How do I provide this information to Amazon?

To provide Amazon with your Unified Business Number:

1. Log into Seller Central

2. Under Settings, choose Account Info

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

4. From the list of countries, select Taiwan

5. Add your 8-digit UBN

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

7. Click Save

For additional information, refer to Taiwan Value Added Tax ().

I'm a Taiwanese resident and I do not have a UBN. What can I do with the GUIs I receive?

Taiwanese residents who receive monthly tax invoices with their GUIs may participate in a bi-monthly government-run lottery. Each cloud GUI represents a lottery ticket. The Taiwan government will be responsible for notifying Taiwanese non-business customers by email of the lottery results, and they allow customers to claim cash rewards via a government-developed application as long as the customer email addresses are connected to the E-Invoice Platform.

Where can I download a monthly tax invoice?

To download your monthly tax invoice with the GUIs:

1. Log into Seller Central

2. Mouse over Reports

3. Select Tax Document Library

4. Select the Seller Fee Tax Invoices tab

5. Click View to see your monthly tax invoice

How can I check lottery results and claim rewards?

You would need to download the mobile app of the Ministry of Finance or go to The E-Invoice Platform of Ministry of Finance and set your valid email address (which was provided to Amazon) to your account on E-invoice platform setup with the mobile phone barcode or your MOICA ID. Then you will be provided with functions on the mobile App or the E-Invoice Platform, such as inquiring about invoices, checking lottery numbers automatically, and getting a lottery winning notification. If you have already set the email address provided to Amazon to your account, you should be able to access issued tax invoices by logging onto E-Invoice Platform of Ministry of Finance or related mobile apps.

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