請注意，本文提供的信息不構成稅務、法律或其他專業建議。

增值稅 (VAT)

墨西哥政府出臺的新稅收改革法案要求 Wish 代扣商戶在 Wish 平臺上的銷售 (VAT)。適用于發貨地址以及收貨地址（目的地）均位于墨西哥的 Wish 平臺訂單銷售額。

重要提示：商戶的墨西哥聯邦注冊稅號（RFC 稅號）將決定 Wish 從其銷售額中收取增值稅的方式。

自 UTC 時間2020年12月21日晚8時起，Wish 將開始向符合上述增值稅納稅要求的產品的銷售額收取墨西哥增值稅（向用戶展示的標價已包括16%的增值稅)。如果您已提供有效的 RFC 稅號， 將根據您的賬戶類型執行預扣和繳納增值稅流程：

• “企業”（法人）賬戶：會將從您相關銷售中收取的全額增值稅匯款給您，然后由您繳納給墨西哥政府。   

• “個人”（自然人）賬戶：wish平臺會將從您相關銷售中收取的增值稅額的50%匯款給您，并建議您將其繳納給墨西哥政府。其余50%將由 Wish 直接繳納給墨西哥政府。

如果您尚未向 提供有效的 RFC 稅號，Wish 將從您的銷售額中預扣全額增值稅 (16%)，并將其繳納給墨西哥政府。

如何向 Wish 提供 RFC 稅號？

1. 在商戶平臺上前往“賬戶”>“稅務設置”頁面。如果您之前尚未驗證您的店鋪，請先點擊“驗證我的店鋪”，驗證店鋪后再進行稅務設置（如需了解有關如何驗證店鋪的更多信息，請瀏覽此常見問題解答）。如果您已經驗證了您的店鋪，請點擊“立即設置”：

2. 接下來，選擇“墨西哥”以設置墨西哥稅項，然后點擊“繼續”：

3. 您可以在隨后的頁面上提供 RFC 稅號：

請注意，在此頁面上：

• “賬戶類型”基于您在驗證店鋪時所提供的信息

• 關于有效的 RFC 稅號：

• 如果您的賬戶類型是“個人”（自然人），則 RFC 稅號長度為13個字符，并由字母和數字組成。

• 如果您的賬戶類型是“企業”（法人），則 RFC 稅號長度為12個字符，并由字母和數字組成。

• 對于墨西哥路向訂單，您可以選擇默認發貨地點。wish平臺將基于您的選擇計算用戶購物時的增值稅（請參閱上述計算詳情）。

提供正確信息后，請點擊“繼續”。 

4. 您可以在下一頁中查看已輸入的稅務信息摘要。點擊底部的復選框即表示您同意對所提供的全部信息的準確性負責，并負責收取以及向有關當局上報和繳納所有稅款。點擊“提交”，即表示您還同意遵守“Wish 商戶稅務政策“：

5. 在隨后的彈窗中點擊“確認”：

6. 然后，頁面將跳轉回“稅務設置”主頁，您可以在此頁面查看您提交的稅務信息，修改稅務設置或刪除某些稅務設置：

如需 Wish 客服協助解決稅務設置問題，請發送電子郵件至 taxsettings@wish.com。請在郵件中提供您的商戶 ID 以及問題說明，另請務必將電子郵件抄送您的客戶經理，以便wish平臺能夠及時審核并解決您的問題。

How to provide your valid RFC ID via Tax Settings for Mexico VAT calculation?

To help merchants comply with the Mexico Tax Reform legislation introduced by the Mexican government in December 2019, Wish has rolled out multiple features available to relevant merchants on the Merchant Dashboard. This article walks merchants through how Wish helps collect and remit Value Added Tax (VAT) and income tax specific to the Mexico Tax Reform.

Please note that information provided in this article does NOT constitute tax, legal, or other professional advice.

Value Added Tax (VAT)

New tax reform legislation introduced by the Mexican government requires Wish to act as a withholding agent for Value Added Tax (VAT) on the sales the merchants conduct through our platform. applies to sales made on the Wish platform if goods are shipped from an address in Mexico AND the ship-to address (destination) is located in Mexico.

Important: Merchants’ Registro Federal de Contribuyentes identification number (RFC ID) will determine how Wish will collect VAT from your sales. 

Effective December 21, 2020 8:00PM UTC, Wish will begin collecting Mexico VAT on the sale (price displayed to customers includes 16% VAT) of products that the merchants have offered to customers in Mexico whenever is applicable. If you provided your valid RFC ID to Wish:

• As a Business (persona moral): 100% of collected VAT from your sales will be remitted to you, which you can subsequently remit to the Mexican government.   

• As an Individual (persona física): 50% of collected VAT from your sales will be remitted to you that you are advised to remit to the Mexican government. The other 50% will be remitted directly to the Mexican government by Wish.

If you have not provided your valid RFC ID to Wish, you should expect that 100% of collected VAT on your sales (16%) will be withheld and remitted to the Mexican government by Wish.

How to provide RFC ID to Wish?

1. On the Merchant Dashboard, navigate to Account > Tax Settings on Merchant Dashboard. If you have not previously validated your store, please click “Validate my store” to further access Tax Settings (to learn more about how to validate your store, please visit this FAQ). If you have already validated your store, click “Set up now” to start:

2. Next, click Mexico on the table to set up taxes for Mexico, and click “Continue”:

3. You are able to provide your RFC ID on the page that follows:

Note that on this page:

• The “Account type” is based on the information you provided when validating your store

• For inputting a valid RFC ID:

• If your account type is individual (persona fisica), your RFC ID is 13 characters long and is made up of letters and numbers.

• If your account type is Business (persona moral), your RFC ID is 12 characters long and is made up of letters and numbers

• For Mexico-bound orders, you may select the default ship-from location. Your selection may be used to calculate VAT at the time of customer purchase (see calculation details above).

After providing the correct information, click “Continue”. 

4. The next page allows you to view a summary of the tax information you’ve entered. Click the checkbox at the bottom to indicate your agreement that you are responsible for the accuracy of any information you’ve provided and for the collection, reporting, and payment of all taxes to the appropriate authorities. You also agree to the Wish Merchant Tax Policy by clicking “Submit”:

5. In the popup modal that follows, click “Confirm”:

6. You’re then redirected back to the Tax Settings homepage, where you can view your submitted tax information, edit tax settings, or delete certain tax settings:

 

To receive support for issues with your Tax Settings, please email Wish at taxsettings@wish.com. When you reach out, please include your Merchant ID and a description of the issues you encounter; be sure to copy your Account Manager in your email as well, so we can review and address your question in a timely manner.