(ATEP) 如何運作

在 Amazon.com 上購物的一些買家和組織有資格享受銷售稅豁免。 (ATEP) 是向使用稅務計算服務的賣家提供的選項，用于接受也注冊加入 ATEP 的買家提供的豁免。參與該計劃后，您將可以直接通過賣家賬戶自動處理買家豁免。

未參與 ATEP 的買家或因其他原因在購買時無法應用豁免的買家可以請求您退還稅費。有關下單后稅費退款的更多信息，請參閱稅務計算服務條款。

如何注冊加入 ATEP？

保存您的稅務設置后，您將自動參與該計劃，除非您選擇退出。有關更多信息，請參閱如何注冊加入 ATEP。買家和賣家都必須參與該計劃，這樣買家在購買賣家的商品時才能享受豁免。

參與 ATEP 有哪些好處？

參與該計劃的賣家將可以自動處理買家豁免。自動處理包括基于每個訂單收集買家豁免文件，將文件存儲在我們的系統中，并在需要時通過您的賣家賬戶訪問稅務文件庫。

此外，搜索商品的買家還可以篩選他們的搜索結果，以包含或排除接受豁免的賣家商品。如果您選擇不參與該計劃，買家篩選出的搜索結果可能不會包含您的商品。

豁免如何運作？

如果參與計劃的買家從參與計劃的賣家處購買商品，且買家在訂單目的地擁有有效豁免，則他們的豁免將自動應用于訂單中的所有商品。在結賬期間，如果某件商品不符合豁免條件，買家可以中的一件、多件或所有商品的豁免。

豁免特定于買家賬戶中設置的稅務司法轄區。未針對訂單目的地注冊豁免的買家在結賬時不會看到用于應用豁免的選項。

如何識別免稅訂單和獲取豁免文件？

要識別免稅訂單，請使用稅務文件庫中提供的報告。您的報告將在“買家豁免”列中填充數據，豁免文件將在訂單完成后的 72 小時內顯示在免稅證明選項卡中。有關更多信息，請參閱獲取免稅證明頁面。

是否可以獲取配送至實施商城征稅州/省的訂單的豁免文件？

對于配送至實施商城征稅的司法轄區的訂單，無論配送類型如何，亞馬遜均負責計算、收取和代繳銷售稅。對于配送至已頒布商城征稅法的司法轄區的免稅訂單，您將無法下載買家免稅證明。

是否必須參與 ATEP？

不是。ATEP 是一項可選服務，但是，參與該計劃可幫助您減少收到的有關您的稅務設置或下單后請求退還針對某訂單收取的稅費的買家問題數量。賣家應負責與任何買家溝通以回答與稅務設置相關的任何問題，并處理針對所有賣家自配送訂單的下單后稅費退款請求。

我可以發放下單后稅費退款嗎？

可以。對于賣家自配送訂單，您可以隨時發放針對某個訂單計算得出的稅費退款。對于亞馬遜配送的訂單，您可以引導買家聯系亞馬遜客戶服務團隊或者為訂單發放優惠退款。

亞馬遜在注冊期間會向買家收集哪些信息？

向買家收集的標準信息包括：購買組織名稱、個人或組織類型（例如政府、轉銷商、慈善機構等）、其豁免適用的司法轄區（州/省和/或當地司法轄區）以及其他信息，如已簽署的免稅證明（如適用）。

ATEP 支持的豁免類型以及我們從買家收集的具體信息可在本文檔結尾處“我可以獲得哪些類型的豁免和信息？”問題解答中找到。

是否會驗證買家豁免信息？

亞馬遜將驗證買家是否提供了要注冊的豁免類型所需的信息。買家有責任提供并維護有效的豁免信息，并在購買商品時恰當地使用他們的豁免。不會向任何稅務機構驗證買家在注冊期間提供的信息。

買家的 ATEP 注冊是否具有追溯性？

否。在買家下單時，買家和賣家都必須已經參與 ATEP 計劃，這樣買家才能向相應訂單應用豁免。在下單后注冊加入 ATEP 不具有追溯性，且僅適用于之后的訂單。

買家可以在下單后請求賣家或亞馬遜客戶服務團隊退還稅費。我們的稅務計算服務條款和“我可以發放下單后稅費退款嗎？”的答案解釋了何時支持退稅以及負責處理退款的一方。

如果亞馬遜發放了訂單的稅費退款，我會收到豁免文件嗎？

會。如果您參與了 ATEP，并且買家針對亞馬遜配送的商品在下單后請求僅退還與免稅相關的稅費，那么亞馬遜只有在收到證明性豁免文件后，才會退還稅費。證明文件將顯示在您的稅務文件庫中。

如果我針對自己配送的訂單發放了稅費退款，亞馬遜會提供買家豁免文件嗎？

不會。與商品退款類似，對于買家在購買時未通過 ATEP 應用的任何豁免，您都需要在下單后退還稅費，以支持豁免。賣家有責任獲取、驗證和保留任何支持買家的僅退稅費退款請求所需的必要文件。如果您在獲得任何必要文件之前發放退款，則可能無法獲得該文件。

報告中有哪些買家豁免代碼？

Amazon.com 目前通過 ATEP 支持以下豁免類型：

ATEP 中支持的豁免類型隨時可能發生變化。參與 ATEP，即表示您同意接受稅務計算服務條款以及買家和亞馬遜提供的與買家通過 ATEP 購買免稅商品相關的免稅信息、文件或證明。

How Amazon Tax Exemption Program (ATEP) Works

Some buyers and organizations who shop on Amazon.com qualify for sales tax exemptions. Amazon’s Tax Exemption Program (ATEP) is an option available to sellers using Tax Calculation Service to accept exemptions from buyers who are also enrolled in ATEP. By participating, you will experience automatic handling of buyer exemptions directly through your seller account.

Sellers who do not participate in ATEP or buyers who are otherwise unable to apply their exemptions at the time of purchase may request a refund of taxes from you. Additional information about post-order refund of taxes is available in the Tax Calculation Services Terms.

How do I enroll in ATEP?

Your participation is automatic when you save your Tax Settings, unless you opt-out. See How to Enroll in ATEP for more information. A buyer and seller must both participate for a buyer to use their exemption on your offer.

What is the benefit of participating in ATEP?

Sellers who participate will experience automatic handling of buyer exemptions. Automatic handling includes collection of a buyer exemption document, on a per order basis, storage of the document in our system with access through your seller account Tax Document Library, whenever you need it.

Additionally, buyers searching for products can filter their search results to include or exclude seller offers that accept exemptions. If you choose not to not participate, your offer may not be included in a buyers filtered search.

How does the exemption work?

When a participating buyer is purchasing from a participating seller, and the buyer has an active exemption for the destination of the order, their exemption automatically applies to all items in the order. During checkout, the buyer may remove the exemption from one, many, or all items on the order, if a particular item does not qualify for the exemption.

Exemptions are specific to the taxing jurisdictions that have been set up on the buyer’s account. A buyer who has not enrolled with an exemption for the destination of an order will not be offered an option to apply their exemption at checkout.

How do I identify orders with an exemption and access the exemption document?

To identify an order with a tax exemption, use reporting available in your Tax Document Library. Your Sales Tax Report will populate data in the Buyer_Exemption columns and exemption documents will be available in the Tax-Exemption Certificates tab within 72 hours of order completion. For more information, see the Get Tax-Exemption Certificates page.

Can I access exemption documents for orders shipped to a Marketplace Tax Collection state?

For orders destined to a Marketplace Tax Collection jurisdiction, Amazon is responsible to calculate, collect, and remit sales tax, regardless of the fulfillment type. You will not have access to download customer exemption certificates for tax-exempt orders shipped to jurisdictions where Marketplace Tax Collection laws have been enacted.

Is ATEP participation mandatory?

No. ATEP is an optional service; however, participation may help reduce buyer questions regarding your tax settings or requests for post-order refund of taxes charged on an order. It is the seller’s responsibility to communicate with any buyer to answer any tax setting related questions and process requests for post order refund of taxes on all merchant fulfilled orders.

Can I issue post-order refund of taxes?

Yes. For merchant fulfilled orders, you can issue a refund of taxes calculated on an order at any time. For orders fulfilled by Amazon, you can direct the buyer to Amazon Customer Service or issue a concession refund on the order.

What information does Amazon collect from buyers during enrollment?

The standard information collected from buyers includes the purchasing organization name, type of individual or organization (e.g. government, reseller, charitable organization, etc.); jurisdictions (state and/or local jurisdictions) for which their exemption is applicable and other information, such as signed exemption certificates when applicable.

The exemption types supported by ATEP and the specific information we collect from buyers are available under question “What types of exemptions and information can I expect?” towards the end of this document.

Does Amazon validate buyer exemption information?

Amazon will validate a buyer has provided information necessary for the exemption type being enrolled. Buyers are responsible to provide and maintain valid exemption information and appropriately use their exemption for purchases. Amazon does not validate information supplied during enrollment with any tax authority.

Can a buyer’s ATEP enrollment be retroactive?

No. Both buyer and seller must participate in ATEP at the time of the order for a buyer to apply their exemption to an order. Post-order enrollment in ATEP is not retroactive and will only be available for future orders.

A buyer may request a post-order refund of taxes from a seller or Amazon’s customer service. Our Tax Calculation Services Terms and the answer to “Can I issue post-order refund of taxes?”explains when a tax refund is supported and the party responsible to process the refund.

If Amazon issues a refund of taxes on FBA orders, will I receive an exemption document?

Yes. If you participate in ATEP and a customer seeks a post-order, tax-only refund related to an exemption for products fulfilled by Amazon, the tax will be refunded only if Amazon receives supporting exemption documentation. The supporting document will be made available in your Tax Document Library.

If I issue a refund of taxes on orders I fulfill, will Amazon supply the buyer exemption document?

No. Similar to product refunds, any exemption that is not applied through ATEP at the time of purchase will require a post order refund of tax to support the exemption. Sellers are responsible to obtain, validate, and retain any exemption documentation necessary to support a buyer’s tax only refund request. If you issue any refund prior to obtaining any necessary documentation, you may not be able to obtain the document.

What are the Buyer Exemption Codes on my Sales Tax Report?

The following exemption types are currently supported through ATEP on Amazon.com:

Buyer Exemption Code	Description
LB	Library
501C	501C
NA	Native American
AP	Agriculture Production
CO	Charitable Organization
DIRECT	Direct Pay Permit
EDI	Education Institution
FG	Federal Government
SLG	State/Local Government
HO	Hospital (Nonprofit or State)
NP	Nonprofit Organization
NPR	Nonprofit Religious Organization
DP	United Nations/Diplomat
RESALE	Resale
MPU	Digital Products/Software Exemption
IPM	Industrial Production/Manufacturing
OT	Other
INSUR	Insurance
SBE	Small Business Exemption

The exemption types supported in ATEP are subject to change at any time. By participating in ATEP, you agree to accept both, the Tax Calculation Services Terms, and the tax exemption information, document, or certificates provided by the buyer and made available by Amazon in connection with a buyer’s exempt purchase through ATEP.

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