白俄羅斯增值稅 (VAT) 常見問題

Important: 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。

白俄羅斯政府已經制定了要求遠程服務提供商計算和收取白俄羅斯增值稅的規定。

自 2018 年1 月 1 日起，除非白俄羅斯居民賣家提供其增值稅 ID（納稅人識別號 – TIN），否則亞馬遜將按 20％ 的標準稅率對每月訂閱費和其他“我要開店”費用收取和代繳白俄羅斯增值稅。

位于白俄羅斯并在亞馬遜網站上銷售的賣家可以向亞馬遜提供白俄羅斯增值稅 ID，這樣就無需為其“我要開店”費用繳納 20% 的白俄羅斯增值稅。

按照以下步驟向亞馬遜提供您的白俄羅斯增值稅 ID：

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，點擊增值稅信息。

4. 從國家/地區列表中，選擇白俄羅斯。

5. 添加您的增值稅 ID

6. 選擇我接受并同意稅務登記協議中陳述的所有條件

7. 點擊保存。

常見問題

該法規如何應用于我的銷售賬戶？

如果您是白俄羅斯居民，除非您向亞馬遜提供了有效的增值稅 ID，否則將針對從您的銷售賬戶中收取的“我要開店”費用征收白俄羅斯增值稅。

如何獲取白俄羅斯增值稅 ID？

您可以在線注冊白俄羅斯增值稅 ID。有關更多信息，請參閱白俄羅斯官方網站上稅務信息。

我不是白俄羅斯居民。是否仍要對從我的賬戶中收取的“我要開店”費用征收白俄羅斯增值稅？

如果您不是白俄羅斯居民，從您的銷售賬戶中收取的“我要開店”費用則無需繳納白俄羅斯增值稅。請咨詢您的稅務顧問以了解您在白俄羅斯是否有任何增值稅義務。

如何向亞馬遜提供我的增值稅 ID？

您可以通過以下方法向亞馬遜提供您的白俄羅斯增值稅 ID。登錄賣家平臺，點擊設置 > 賬戶信息，然后點擊“稅務信息”模塊下的增值稅信息。

如何征收白俄羅斯增值稅？

正常情況下，如果賣家未提供有效的白俄羅斯增值稅 ID，亞馬遜將按 20％ 的標準稅率對“我要開店”費用和每月訂閱費征收增值稅。

我提供了有效的白俄羅斯增值稅 ID 后，亞馬遜為什么仍收取白俄羅斯增值稅？

如果您已經向亞馬遜提供了有效的白俄羅斯增值稅 ID，則亞馬遜不會計算或收取白俄羅斯增值稅。亞馬遜在下單時會計算相關費用的增值稅，并在配送訂單時向賣家賬戶收取相應稅費。因此，在您提供您的增值稅 ID 之前，亞馬遜可能已對您下達的訂單征收了白俄羅斯增值稅。

我更新了自己的信息，以反映我當前所在的地址位于白俄羅斯境外。為什么亞馬遜仍然對我征收白俄羅斯增值稅？

除非您在交易時提供的信息表明您是白俄羅斯居民，否則不會對您的銷售賬戶費用計算或收取白俄羅斯。亞馬遜在下單時會計算相關費用的白俄羅斯增值稅，并在配送訂單時收取相應稅費；在您更新當前的地址和付款信息之前，可能還存在待處理訂單

請轉到賣家賬戶信息并查看各部分的內容，以確保您的所有信息完整且準確。請注意，可能有多個地址和付款方式與您的銷售賬戶關聯。

我已不是白俄羅斯居民，且已更新了與當前地址相關的所有信息。亞馬遜能將之前收取的白俄羅斯增值稅退回到我的銷售賬戶嗎？

亞馬遜需要根據您的銷售賬戶信息代收代繳白俄羅斯增值稅。在收取白俄羅斯增值稅時，亞馬遜有足夠信息確定您的賬戶與白俄羅斯相關。亞馬遜無法退回無有效白俄羅斯增值稅 ID 的白俄羅斯增值稅。

我如何才能獲得亞馬遜之前向我的銷售賬戶收取的白俄羅斯增值稅退款？

要申請退款，您將需在賣家平臺的“稅務登記信息”頁面上向亞馬遜提供您的白俄羅斯增值稅 ID。然后，您需要聯系，申請退還向您的銷售賬戶收取的白俄羅斯增值稅。

白俄羅斯增值稅退款申請的處理時間最長為 90 天。如果您的申請獲得批準，您將收到來自亞馬遜的更新通知，告知您預計在您的銷售賬戶中收到退款的預計日期。

亞馬遜能幫我填寫納稅申報單嗎？

Belarus Valued 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 advisers if you have any questions.

The Belarus government has rules in place requiring providers of remote services to calculate and collect Belarus VAT.

Starting January 1, 2018, unless a Belarus-resident Seller has provided their VAT ID (Tax Identification Number – TIN), Amazon will collect and remit Belarus VAT at a standard rate of 20% on monthly subscription fees and other Selling on Amazon fees.

Sellers who are located in Belarus and sell on Amazon websites can provide Amazon with their Belarus VAT ID and will not be charged the 20% Belarus VAT on their Selling on Amazon fees.

Follow the steps below to provide Amazon with your Belarus VAT ID:

1. Sign in to 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 Belarus .

5. Add your VAT ID

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

7. Click Save.

FAQ

How does this apply to my selling account?

If you are a resident of Belarus, Selling on Amazon Fees charged to your selling account will be subject to Belarus unless you have provided Amazon with a valid ID.

How do I obtain a Belarus VAT ID?

You may be able to register for a Belarus VAT ID online. For more information, see the Taxation in Belarus official website.

I am not a Belarus resident. Will the Selling on Amazon fees charged to my account be subject to Belarus VAT?

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

How do I provide my VAT ID to Amazon?

You can provide your Belarus VAT ID to Amazon. Sign in to Seller Central, click Settings > Account Info, and click VAT Information under the Tax Information module.

How is Belarus VAT charged?

Amazon will normally charge sellers a standard rate of 20% VAT on Selling on Amazon fees and monthly subscription fees if the seller does not have a valid Belarus VAT ID.

Why is Amazon continuing to collect Belarus VAT when I have provided a valid Belarus VAT ID?

Amazon will not calculate or collect Belarus VAT if you have already provided Amazon with a valid Belarus VAT ID. Amazon calculates VAT on fees when an order is placed and charges it to the seller's account when the order is shipped. Therefore, Belarus VAT may have been collected on orders placed prior to the time you provided your VAT ID.

I updated my information to reflect my current address which is outside Belarus. Why is Amazon continuing to collect Belarus VAT?

Amazon will not calculate or collect Belarus VAT on your selling account fees unless the information you have provided at the time of the transaction indicates you are a resident of Belarus. Amazon calculates Belarus VAT on fees when an order is placed and collects it when an order is shipped; there may have been existing 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 that there may be several addresses and payment methods associated with your selling account.

I am no longer a resident of Belarus, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Belarus VAT to my selling account?

Amazon is required to charge and remit Belarus VAT based on the information in your selling account. At the time the Belarus VAT was collected, Amazon had enough information to associate your account with Belarus. Amazon cannot refund Belarus VAT without a valid Belarus VAT ID.

How do I receive a refund for previously-charged Belarus VAT on my selling account?

To request a refund, you will need to provide your Belarus VAT ID to Amazon on the Tax Registration Information page in Seller Central. Then you will need to contact Amazon Seller Support to request a refund of the Belarus VAT charged to your selling account.

Belarus VAT refund requests can take up to 90 days to process. You will receive an update from Amazon informing you about the estimated date when you can expect to receive a refund in your selling account, if your request was approved.

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 if you have any questions about taxes or need assistance with your tax returns. We have created a list of third-party tax advisors solely as a resource for our sellers.

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