亞馬遜官方解讀韓國增值稅 (VAT)

亞馬遜觀察

2022-03-28

1604

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。

韓國增值稅 (VAT) 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。

亞馬遜將針對提供的遠程電子服務向賣家收取韓國增值稅

自 2019 年 9 月 1 日起，針對面向韓國居民提供的遠程服務征收的韓國增值稅 (VAT) 將擴大征收范圍。

韓國政府擴展了現有法律，要求提供“遠程服務”的非韓國居民開設公司開始針對向未登記繳納增值稅的韓國居民提供的其他服務征收韓國增值稅。根據此規定，亞馬遜提供的遠程服務現在包括“我要開店”費用（商品發布/銷售服務）、月服務費和推廣廣告費用。這些擴展規定將于 2019 年 9 月 1 日生效。根據該法規要求，除非賣家向亞馬遜提供其韓國公司注冊號碼 (BRN)，證明其已在韓國登記繳納增值稅，否則亞馬遜將按 10% 的標準稅率針對韓國居民賣家支付的“我要開店”費用收取和代繳韓國。亞馬遜將于 2019 年 9 月 1 日起執行此法規，讓賣家有足夠的時間準備和在賣家平臺上更新其 BRN。

向亞馬遜提供 BRN 的韓國賣家支付的“我要開店”費用無需按 10% 的稅率繳納增值稅。有關將向未提供 BRN 的賣家收取的增值稅的信息，請參閱以下常見問題。

要向亞馬遜提供您的韓國 BRN，請執行以下操作：

登錄賣家平臺。
在“設置”下，選擇【賬戶信息】。
在“稅務信息”部分，點擊【增值稅信息】。
從國家/地區列表中，選擇【韓國】。
添加 10 位數韓國 BRN。例如： “123-45-67890”。
點擊【我接受并同意稅務登記協議中規定的所有條件】。
點擊保存。

要了解更多信息或了解這項新法規對您的“我要開店”賬戶的影響，請訪問韓國國稅廳網站。

我已經有一個 BRN。我可以立即向亞馬遜提供此信息嗎？

您隨時可以登錄賣家賬戶并按照以上步驟提供您的 BRN。

擁有有效增值稅號的賣家無需為其“我要開店”費用繳納 10% 的增值稅。

需要繳納韓國增值稅的亞馬遜服務費具體有哪些？

自 9 月 1 日起，對于沒有登記有效 BRN 的韓國賣家，亞馬遜將針對其“我要開店”費用計算、收取和代繳 10% 的增值稅。需要按照新規定繳納增值稅的“我要開店”費用包括：

銷售傭金
月服務費
廣告費用

如何獲取韓國 BRN？

您可以訪問韓國國稅廳網站在線注冊韓國 BRN，或咨詢您的稅務和法律顧問。

請注意，如果您沒有在韓國登記繳納增值稅且未向我們提供您的 BRN，我們將向您收取增值稅。

如何征收韓國增值稅？

如果韓國賣家沒有向我們提供有效的韓國 BRN，證明其已登記繳納增值稅，亞馬遜會按 10% 的標準稅率對其支付的“我要開店”費用收取增值稅。

自 2019 年 9 月 1 日起，亞馬遜將開始針對“我要開店”費用計算并征收韓國增值稅。

韓國增值稅規定是否同時適用于專業賣家賬戶和個人賣家賬戶？

是的，盡管具體服務費用會因賬戶類型而異，但 ESS 規定同時適用于專業賣家賬戶和個人賣家賬戶。因此，無論何種賬戶，如果未提供 BRN，亞馬遜都必須征收 10% 的增值稅。

如果我未在賣家平臺上添加我的 BRN，亞馬遜會定期通知我嗎？

不會，賣家應自行負責檢查和管理其增值稅信息狀態。對于亞馬遜將根據法律要求針對未提供 BRN 的賣家的“我要開店”服務費征收 10% 的增值稅這一事項，亞馬遜會在賣家平臺上面向賣家統一發布公告，但不會專門知會各個賣家。

如果我沒有登記有效的 BRN，亞馬遜會按照什么樣的頻率針對我的銷售費用計算并收取 10% 的？

亞馬遜將針對售出的每個訂單的“我要開店”服務費計算并收取 10% 的增值稅。

如何在賣家平臺中查看亞馬遜是否已收取 10% 的增值稅？

在賣家平臺的“訂單詳情”頁面下方，您會看到“稅務”部分。

亞馬遜是否會向我提供針對“我要開店”費用收取的韓國增值稅的發票？

根據韓國的法規，亞馬遜無需開具稅務發票。您可在日期范圍報告中查看每月的所有活動。要查看這些報告，請依次轉到【賣家平臺】 > 【報告】 > 【付款】 > 【日期范圍報告】，然后選擇特定時間段的交易報告。

我不再是韓國居民，且已將最新地址更新到了所有信息中。亞馬遜能將之前收取的韓國增值稅退回到我的賣家賬戶中嗎？

亞馬遜需要根據您的賣家賬戶信息收取和代繳韓國增值稅。在計算和收取增值稅時，亞馬遜有足夠的信息證明您的賬戶與韓國相關。除非您向我們提供有效的韓國 BRN，否則亞馬遜無法退回韓國增值稅。

我不是韓國居民，亞馬遜會針對相關費用向我的賬戶收取韓國增值稅嗎？

如果您不是韓國居民，則您的賣家賬戶產生的“我要開店”費用無需繳納韓國增值稅。請咨詢您的稅務顧問以了解您是否有義務繳納韓國增值稅。

我提供了有效的韓國 BRN 后，亞馬遜為何仍收取韓國增值稅？

如果您提供了有效的韓國 BRN，證明您已在韓國登記繳納增值稅，亞馬遜將不會計算和收取韓國。

但是，由于時間問題，亞馬遜可能已針對某些訂單收取增值稅。亞馬遜在買家下單時計算韓國增值稅，并在賣家配送訂單時向賣家賬戶收取相應稅費。因此，在您提供韓國 BRN 之前，亞馬遜可能已對下達的訂單收取了韓國增值稅。

我更新了自己的信息，以反映我當前所在的地址位于韓國境外。為什么亞馬遜仍對我收取韓國增值稅？

亞馬遜在買家下單時針對相應費用計算韓國增值稅，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韓國居民，就會對您收取韓國增值稅。如果您在更新當前地址和付款信息之前有待處理的訂單，就可能會出現這種情況。

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且準確。

請注意，您的賣家賬戶可能關聯有多個地址和多種支付方式。

亞馬遜能幫我填寫納稅申報單嗎？

盡管我們致力于為賣家提供各方面的幫助，但不提供稅務咨詢或合規性方面的服務。請聯系您的稅務顧問。

如有其他疑問，請通過賣家平臺聯系銷售合作伙伴支持團隊。您可以通過“聯系我們”表單聯系亞馬遜銷售合作伙伴支持團隊：

選擇【我要開店】
點擊【其他問題】，然后點擊【稅費問題】
在【您想咨詢哪些稅費問題】下，陳述您的問題。

South Korea Value Added Tax (VAT) Frequently Asked Questions
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.

South Korean Value Added Tax to be Charged by Amazon to Sellers on the Provision of Remote Electronic Services
South Korea Value Added Tax (VAT) collection on remote services to expand on September 1, 2019, for South Korean residents.
The South Korean Government has expanded existing legislation requiring non-resident companies providing “remote services”, to begin collecting South Korean VAT on additional services, when they are provided to South Korean residents who are not registered for VAT. In this context, remote services provided by Amazon now include the Selling on Amazon fees (listing/referral services), monthly subscription fees, and Sponsored Ads. The expanded rules take effect from September 1, 2019. Unless a seller has provided Amazon with its South Korean Business Registration Number (BRN) as evidence that it is VAT-registered in South Korea, the rule requires Amazon to collect and remit South Korean VAT at a standard rate of 10% on Selling on Amazon fees paid by sellers who are residents of South Korea. Amazon is taking the corresponding actions starting from September 1, 2019, giving sellers sufficient time to prepare for and update their BRN on Seller Central.
South Korean sellers who provide Amazon with their BRN will not have VAT of 10% applied to their Selling on Amazon fees. Please see the FAQs below for the VAT to be collected by Amazon before the seller provided Amazon with a BRN.

To provide Amazon with your South Korean BRN:
Log into Seller Central .
Under Settings choose Account Info.
In the section Tax Information, click on VAT information.
From the list of countries, select South Korea.
Add your 10-digit South Korean BRN. For example: ‘123-45-67890’.
Click I accept and acknowledge all conditions set out in the Tax registration agreement.
Click Save
To learn more, or understand how this new regulation impacts your Selling on Amazon account, please visit the South Korean National Tax Services website
I already have a BRN. Could I provide this information to Amazon right away?
You may provide your BRN at any time, by logging onto your selling account and following the steps above.
Sellers who have a valid VAT ID will not be subject to 10% VAT on their selling on Amazon fees.
What are the specific examples of Amazon service fees that South Korea VAT is charged for?
Effective from September 1, Amazon will calculate, collect, and remit 10% VAT on Selling on Amazon Fees for KR Sellers who do not have a valid BRN on file. Selling on Amazon fees that are subject to new VAT rules are:
Referral Fees
Monthly Subscription fees
Advertising fees
How do I obtain a South Korean BRN?
You can register for a South Korean BRN online by visiting the National Tax Services or consult your tax and legal adviser.
Please note that we will charge you VAT unless you are registered for VAT in South Korea and have provided your BRN to Amazon.
How is South Korean VAT Charged?
Amazon will charge South Korean sellers a standard rate of 10% VAT on the Selling on Amazon fees if the seller does not have a valid South Korean BRN on file as evidence that it is VAT-registered.
Amazon will begin calculating and collecting South Korean VAT on Selling on Amazon fees effective, September 1, 2019.
Does the South Korea VAT rule apply to both Professional and Individual selling accounts?
Yes, although the list of service fees can vary between Professional and Individual accounts, the ESS rule applies to both Professional and Individual accounts. In this regard, in each case, if a BRN is not provided, Amazon must impose the 10% VAT.
Will Amazon inform me regularly if I do not add my BRN on Seller Central?
No, it is sellers’ responsibility to check and manage their VAT information status. Amazon provides general announcements to Sellers on Seller Central but does not inform individual Sellers Amazon is required by law to collect a 10% VAT on Selling on Amazon service fees unless a BRN is provided.
If I do not have a valid BRN on file, how often will Amazon calculate and collect 10% VAT from my selling fees?
Amazon will calculate and collect the 10% VAT on your Selling on Amazon service fees on each order sold.
How do d I check if Amazon collected 10% VAT, Seller Central?
In Seller Central, under Order Details page you will see Tax sections.
Will Amazon provide me with an invoice for any South Korean VAT collected on Selling on Amazon fees?
Amazon is not required to issue tax invoices under the South Korean legislation. All monthly activity can be found in date range reports. You can view these reports by going to Seller Central > Reports > Payments > Date Range Reports > and selecting a transactional report for a particular timeframe.
I am no longer a resident of South Korea, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged South Korean VAT to my seller account?
Amazon is required to charge and remit South Korean 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 South Korea. Amazon cannot refund South Korean VAT without a valid South Korean BRN on file.
I am not a South Korean resident; will Amazon charge my account South Korean VAT on fees?
If you are not a resident of South Korea, Selling on Amazon fees through your selling account will not be subject to South Korean VAT collection. Consult your tax advisor to help you understand if you have any obligations in South Korea.
Why is Amazon continuing to collect South Korean VAT when I have provided a valid South Korean BRN?

Amazon will not calculate and collect South Korean VAT if you have provided a valid South Korean BRN as evidence that you are VAT-registered in South Korea.
However, there may have been VAT collected on the orders due to timing. Amazon calculates South Korean VAT when an order is placed, and charges it to the seller account when the order is shipped. Therefore, South Korean VAT may have been collected on orders placed prior to the time you provided your South Korean BRN.
I updated my information to reflect my current address, which is outside South Korea. Why is Amazon continuing to collect South Korean VAT?
Amazon calculates South Korean 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 South Korea, then South Korean 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 that there may be several addresses and payment methods associated with your seller account.
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.
For other inquiries, please contact Selling Partner Support through Seller Central. You can contact Amazon Selling Partner Support through the Contact us form:
Choose Selling on Amazon
Click Other issues and then Tax Questions
Under What are your tax questions, state your inquiry.