亞馬遜官方解讀歐盟增值稅 (VAT)

亞馬遜觀察

2022-03-28

1308

注意：?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。請咨詢您的稅務顧問，以幫您了解您在歐盟境內的增值稅義務。

歐盟增值稅 (VAT) 常見問題

注意：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。請咨詢您的稅務顧問，以幫您了解您在歐盟境內的增值稅義務。

亞馬遜為何對某些費用收取歐盟增值稅？

根據歐盟增值稅 (EU VAT) 條例，亞馬遜將針對月服務費以及與滿足以下標準的賣家所售商品有關的“我要開店”費用計算并收取歐盟增值稅：

沒有歐盟注冊號；且
是歐盟國家/地區的居民；且
在非歐盟網站上銷售商品。

注意： Amazon Payments、結算、亞馬遜物流和亞馬遜增值稅計算服務費用不受此變更的影響。

鑒于反向征收機制，向擁有歐盟增值稅注冊號的賣家進行銷售時可能需要繳納歐盟增值稅。

亞馬遜如何計算對月服務費和“我要開店”費用收取的歐盟增值稅？

亞馬遜將按照適用于您居住的歐盟國家/地區的標準增值稅稅率對每筆月服務費和“我要開店”費用收取歐盟增值稅。

在我的營業額（凈銷售額）高于最低閾值時，如果只要求我進行增值稅注冊，亞馬遜為什么要對我的賬戶收取歐盟增值稅？

對電子化服務 (ESS) 收取的稅金取決于買家（亞馬遜賣家）所在的歐盟國家/地區，和營業額（凈銷售額）無關。只要您居住在歐盟國家/地區，就會對您的月服務費和“我要開店”費用收取歐盟增值稅，除非您向我們提供您的歐盟增值稅注冊號。

有關更多信息，請參閱歐盟委員會通信、廣播和電子化服務。

如何向亞馬遜提供我的歐盟增值稅注冊號？

如果您是某個歐盟國家的居民，且擁有歐盟增值稅注冊號，請在“賣家平臺”中的歐洲增值稅信息頁向亞馬遜提供此信息。或者，您也可以通過電子郵件向亞馬遜銷售伙伴支持發送您的歐盟增值稅注冊證書副本。

如何獲取歐盟增值稅注冊號？

在一些歐洲國家/地區，您可以在要注冊的國家/地區的稅務機構網站上在線完成注冊。申請歐盟增值稅注冊號可能涉及到多項相關的合規性要求，其中包括提交報告和開具歐盟增值稅發票。請咨詢您的稅務顧問，以了解更多信息。

注意：有關增值稅注冊和合規性的更多信息，請參閱亞馬遜增值稅知識中心和如何處理增值稅。

在我還沒有任何銷售額時，亞馬遜為什么要對我的賣家賬戶收取歐盟增值稅？

根據歐盟法律的規定，亞馬遜需要對月服務費收取歐盟增值稅，該服務被視為電子化服務 (ESS)，因為它們通過互聯網或電子網絡進行交付。

有關更多信息，請參閱歐洲委員會電子化服務清單。

我沒有歐盟增值稅注冊號。亞馬遜需要哪些信息才能審查我的賬戶是否可以免交針對月服務費和“我要開店”費用收取的歐盟增值稅？

如要免除針對月服務費和“我要開店”費用收取的歐盟增值稅，請聯系亞馬遜銷售伙伴支持并提供以下文檔。

【企業】：向亞馬遜提供標明登記有效期的公司注冊證書副本。

【個體經營者】：向亞馬遜提供稅務機構的聲明，證實您是個體經營者（自營），并標明您通過稅務機構注冊為個體經營者的日期。

我提供了有效的歐盟增值稅注冊號后，亞馬遜為什么仍收取歐盟增值稅？

亞馬遜在下單時計算歐盟增值稅，并在配送訂單時向賣家賬戶收取相應稅費。因此，對于在您提供歐盟增值稅注冊號之前下的訂單，亞馬遜可能仍會收取歐盟增值稅。

我已更新與當前地址相關的信息。為什么亞馬遜仍然收取歐盟增值稅？

亞馬遜在下單時計算歐盟增值稅，并在配送訂單時收取相應稅費。亞馬遜根據下單時賣家賬戶中的地址和付款信息判斷是否應收取歐盟增值稅。因此，對于在您更新地址之前下的訂單，亞馬遜可能仍會收取歐盟增值稅。

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。請注意，可能有多個地址和多種付款方式與您的賣家賬戶關聯。

我已不是歐盟居民，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歐盟增值稅退回到我的賣家賬戶嗎？

亞馬遜需要根據您的賣家賬戶中的信息收取和免除歐盟增值稅。之前在收取歐盟增值稅時，亞馬遜有足夠信息將您的賬戶與歐盟關聯。如果沒有有效的歐盟增值稅注冊號或歐盟增值稅注冊證書，亞馬遜不能退回歐盟增值稅。

我如何才能獲得針對之前向我的賣家賬戶收取的歐盟增值稅發放的退款？

首先，您需要在“賣家平臺”中的歐洲增值稅信息頁向亞馬遜提供您的歐盟增值稅注冊號。

然后，您需要聯系亞馬遜銷售伙伴支持，申請退回向您的賣家賬戶收取的歐盟增值稅。如果沒有歐盟增值稅注冊號，您可以向銷售伙伴支持發送電子郵件，并附上您的歐盟增值稅注冊證書副本。

歐盟增值稅退款申請的處理時間最長為 90 天。處理完您的申請后，亞馬遜會向您發送最新信息。如果您的申請獲得批準，最新信息將包含您的賣家賬戶預計收到退款的日期。

對于針對月服務費和“我要開店”費用收取的每筆歐盟增值稅，亞馬遜會向我提供歐盟增值稅發票嗎？

如果賣家為其月服務費和“我要開店”費用繳納了歐盟增值稅，亞馬遜會每月提供發票。亞馬遜會通過電子郵件發送每月的發票，郵件將發送至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。

我為什么沒有收到歐盟增值稅發票？

如果您已向亞馬遜提供了有效的歐盟增值稅注冊號，或者亞馬遜并未向您收取任何月服務費，且該月您的賬戶沒有任何銷售活動，那么您將不會收到歐盟增值稅發票。

我已在我的賣家賬戶中添加了歐盟增值稅注冊號。亞馬遜能夠向我發送帶有歐盟增值稅注冊號的更新版發票嗎？

亞馬遜的發票中不包含歐盟增值稅注冊號，且亞馬遜無法修改之前的發票以反映賣家賬戶中所做的修改。

亞馬遜能幫我填寫納稅申報單嗎？

雖然我們致力于幫助賣家，但我們不提供稅務咨詢或合規性方面的服務。如果您有任何稅務問題或需要協助報稅，請聯系稅務顧問。我們創建了第三方稅務顧問名單，但僅作為賣家資源提供。要了解更多信息，請參閱第三方稅務顧問。亞馬遜不為任何稅務顧問的服務提供擔保。

注意：有關可以幫助您管理全球業務的第三方提供商的更多信息，請參閱亞馬遜解決方案提供商網絡幫助頁面。

EU Value Added Tax (VAT) frequently asked questions
Note: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. Consult your tax advisor to help you understand your VAT obligations in the European Union (EU).

Why is Amazon collecting EU VAT on certain fees?
Under European Union Value Added Tax (EU VAT) rules, Amazon will calculate and collect EU VAT on monthly subscription fees and Selling on Amazon fees related to sales made by sellers who meet the following criteria:
Do not have an EU VAT registration number; and
Are a resident of an EU country; and
Sell on a non-EU website.
Note: Amazon Payments, Checkout by Amazon, Fulfillment by Amazon, and tax calculation service fees are not affected by this change.
Sales made to sellers with an EU VAT registration number may be subject to EU VAT collection under a reverse charge mechanism.
How does Amazon calculate the EU VAT on monthly subscription fees and Selling on Amazon fees?
Amazon will charge the standard rate of VAT applicable to your EU country of residence for any monthly subscription fees and Selling on Amazon fees.
Why is Amazon charging EU to my account if I only am required to be VAT-registered when my turnover (net sales) is above the minimum threshold?
Electronically Supplied Services (ESS) are taxed according to the EU country where the customer (Amazon seller) resides, regardless of turnover (net sales). If you reside in the EU, Amazon will charge EU VAT on your monthly subscription fees and Selling on Amazon fees unless you supply us with your EU VAT registration number.
For more information, see European Commission Telecommunications, broadcasting & electronic services.
How do I provide my EU registration number to Amazon?
If you are a resident of an EU country and have an EU VAT registration number, please provide this information to Amazon on the European VAT Information page in Seller Central. Alternatively, you can email Amazon Seller Support a copy of your EU VAT registration certificate.
How do I obtain an EU VAT registration number?
In some European countries, you can register online on the tax authority's website for the country where you want to register. Registering for EU VAT may lead to a number of associated compliance requirements, including the need to file reports and issue EU VAT invoices. Consult your tax advisor for more information.
Note: For additional information regarding VAT registration and compliance, see Amazon's VAT Knowledge Centre and How to handle VAT.
Why is Amazon charging EU VAT to my seller account if I have not made any sales?
Under EU law, Amazon is required to charge EU VAT on monthly subscriptions fees, which are considered electronically supplied services (ESS) as they are delivered over the Internet or an electronic network.
For more information, see European Commission list of electronically supplied services.
I don’t have an EU VAT registration number. What information does Amazon require in order for my account to be reviewed for EU VAT exemption on my monthly subscription fees and Selling on Amazon fees?
Contact Amazon Seller Support with the documentation below to be exempt from EU VAT on your monthly subscription fees and Selling on Amazon fees.
Business: Provide Amazon a copy of your company registration certificate that states the effective date of registration.
Sole trader: Provide Amazon a statement from your tax agency that verifies that you are a sole trader (self-employed) and states the date that you registered as a sole trader with your tax agency.
Why is Amazon continuing to collect EU VAT when I have provided a valid EU VAT registration number?
Amazon calculates EU VAT when an order is placed and charges it to the seller account when the order is shipped. Therefore, EU VAT may still be collected on orders placed prior to the time you provided your EU VAT registration number.
I updated my information to reflect my current address. Why is Amazon continuing to collect EU VAT?
Amazon calculates EU VAT when an order is placed and collects it when the order is shipped. Amazon determines if EU VAT should be collected based on the address and payment information in a seller account at the time an order is placed. Therefore, EU VAT may still be collected on orders placed prior to the time you updated your address.
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.
I am no longer a resident of the EU, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged EU VAT to my seller account?
Amazon is required to charge and remit EU VAT based on the information in your seller account. At the time the EU VAT was collected, Amazon had enough information to associate your account with the EU. Amazon cannot refund EU VAT without a valid EU VAT registration number or EU VAT registration certificate.
How do I receive a refund for previously-charged EU VAT on my seller account?
First, you will need to provide your EU VAT registration number to Amazon on the European VAT Information page in Seller Central.
Then, you will need to contact Amazon Seller Support to request a refund of the EU VAT charged to your seller account. If you do not have an EU VAT registration number, you can attach a copy of your EU VAT registration certificate to your email to Seller Support.
EU VAT refund requests can take up to 90 days to process. You will receive an update from Amazon 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 EU VAT invoice for any EU VAT collected on my monthly subscription fees and Selling on Amazon fees?
Amazon will provide a monthly invoice to sellers who are charged EU 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 .
Why did I not receive an EU VAT tax invoice?
You will not receive an EU VAT tax invoice if you have provided Amazon with a valid EU VAT registration number or if you are not subject to any monthly subscription fees and there has been no selling activity on your account for the month.
I have added my EU VAT registration number in my seller account. Can Amazon send me updated invoices with my EU VAT registration number?
Amazon does not include EU VAT registration numbers in invoices and cannot modify prior invoices to reflect changes made to 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 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. To learn more, see External Tax Advisors. Amazon does not endorse the services of any tax advisor.
Note: For more information about third-party providers that can help you manage your global business, see the Amazon solution provider network Help page.