對(duì)“以電子方式提供的服務(wù) (ESS)”征收的 ()

如果您未提供增值稅/商品及服務(wù)稅注冊(cè)號(hào)，亞馬遜將按照適用于您的居住國(guó)家/地區(qū)或企業(yè)所在地增值稅/商品及服務(wù)稅的標(biāo)準(zhǔn)稅率收取稅費(fèi)。這將適用于您在 amazon.com 上的所有商品推廣、和展示型推廣活動(dòng)。

根據(jù) (EU ) 規(guī)定和多個(gè)國(guó)家/地區(qū)的類似法規(guī)，亞馬遜需要對(duì)提供遠(yuǎn)程服務(wù)收稅。廣告費(fèi)應(yīng)繳稅，并向以下廣告主收?。?/p>

• 尚未向亞馬遜提供有效的增值稅/商品及服務(wù)稅注冊(cè)號(hào)；

• 居住在對(duì)以電子方式提供的服務(wù)收稅的國(guó)家/地區(qū)的居民；以及

• 在 Amazon.com 上推廣商品。

注意： 在某些國(guó)家/地區(qū)，即使提供了增值稅/商品及服務(wù)稅編號(hào)，亞馬遜也可能需要收取增值稅/商品及服務(wù)稅。

您將在廣告發(fā)票中看到亞馬遜收取的所有稅費(fèi)。

如果您有稅號(hào)，請(qǐng)?jiān)谀馁~戶中注冊(cè)稅號(hào)，以確保您的廣告賬單正確。如果您沒(méi)有稅號(hào)，并且不確定您是否有資格獲得稅號(hào)，請(qǐng)咨詢您的稅務(wù)顧問(wèn)，了解適用于您的具體情況的信息。在某些 ESS 國(guó)家/地區(qū)，您可以在稅務(wù)機(jī)關(guān)的網(wǎng)站上注冊(cè)。

退稅

在開(kāi)具發(fā)票時(shí)，需要根據(jù)您賬戶中的信息收取 ESS 增值稅/商品及服務(wù)稅，如果您沒(méi)有有效的增值稅/商品及服務(wù)稅注冊(cè)號(hào)和注冊(cè)證書或其他確認(rèn)注冊(cè)在有關(guān)期間有效的證明，亞馬遜將無(wú)法退還/商品及服務(wù)稅。

在發(fā)票期限內(nèi)，如果您繳納了增值稅，并且有有效的增值稅/商品及服務(wù)稅注冊(cè)號(hào)和注冊(cè)證書，請(qǐng)聯(lián)系廣告支持部門申請(qǐng)退稅。

Value Added Tax (VAT) on Electronically Supplied Services (ESS)

Amazon will collect the standard rate of VAT/GST applicable to your country of residence or business establishment when a VAT/GST ID isn’t provided. This will be applicable to all of your Sponsored Products ,Sponsored Brands and Sponsored Display advertising campaigns on Amazon.com.

Under European Union Value Added Tax (EU VAT) rules and similar regulations across multiple countries, Amazon is required to collect tax on the provision of remote services (or ESS). Tax is applicable on advertising fees and is charged to advertisers who:

• Haven’t provided Amazon with a valid VAT/GST registration number;

• Are residents of a country that collects tax on Electronically Supplied Services; and

• Advertise on Amazon.com.

Note: In certain countries, Amazon may be required to collect VAT/GST even if a VAT/GST ID is provided.

You’ll see any taxes charged in your Advertising invoice.

If you have a tax ID, register it in your account to ensure you’re billed correctly for your US Amazon Advertising. If you don’t have a tax ID and aren’t sure if you qualify for one, consult your tax advisor for information applicable to your specific situation. In some ESS countries, you can register on the tax authority's website.

Tax refunds

Amazon is required to collect ESS VAT/GST based on the information in your account at the time of invoicing and can’t refund VAT/GST without a valid VAT/GST registration number and registration certificate or other evidence confirming that the registration was in effect during the period in question.

If you have been charged VAT and have a valid VAT/GST registration number and registration certificate covering the period of the invoice, contact Advertising Support to request a refund.

Note: Tax refund requests can take 30 days to process. We'll send you an update when your request has been processed with the estimated date when you can expect to receive a refund in your account if your request was approved.

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特別聲明：以上文章內(nèi)容僅代表作者本人觀點(diǎn)，不代表ESG跨境電商觀點(diǎn)或立場(chǎng)。如有關(guān)于作品內(nèi)容、版權(quán)或其它問(wèn)題請(qǐng)于作品發(fā)表后的30日內(nèi)與ESG跨境電商聯(lián)系。