智利增值稅常見(jiàn)問(wèn)題

重要： 本頁(yè)信息不構(gòu)成稅務(wù)、法律或其他專(zhuān)業(yè)建議，也不得用作此類(lèi)用途。如有任何疑問(wèn)，請(qǐng)咨詢(xún)您的專(zhuān)業(yè)顧問(wèn)。

亞馬遜針對(duì)提供遠(yuǎn)程電子服務(wù)向智利境內(nèi)的賣(mài)家收取的智利增值稅

2020 年 8 月 1 日起，針對(duì)面向智利居民提供的遠(yuǎn)程服務(wù)征收的智利將擴(kuò)大征收范圍。

智利政府實(shí)施了新法規(guī)，要求提供“遠(yuǎn)程服務(wù)”的非居民公司在向未登記增值稅的智利居民或個(gè)人提供此類(lèi)服務(wù)時(shí)，開(kāi)始針對(duì)此類(lèi)服務(wù)收取智利增值稅。由此而論，亞馬遜提供的遠(yuǎn)程服務(wù)包括“我要開(kāi)店”費(fèi)用（商品發(fā)布/推薦服務(wù)）、廣告費(fèi)用和月服務(wù)費(fèi)。這些新規(guī)定自 2020 年 8 月 1 日起生效。

該法規(guī)要求亞馬遜按 19% 的標(biāo)準(zhǔn)稅率對(duì)“我要開(kāi)店”費(fèi)用、廣告費(fèi)用和月服務(wù)費(fèi)代收代繳智利增值稅，除非智利境內(nèi)的賣(mài)家已向亞馬遜提供其智利增值稅稅號(hào)，證明自己已在智利登記了增值稅。

向亞馬遜提供您的智利增值稅稅號(hào)：

1. 登錄賣(mài)家平臺(tái)。

2. 在【設(shè)置】下，點(diǎn)擊【賬戶(hù)信息】。

3. 在【稅務(wù)信息】部分，點(diǎn)擊【增值稅信息】。

4. 從國(guó)家/地區(qū)列表中，選擇【智利】。

5. 輸入 9 位的智利增值稅稅號(hào)，例如【“XX.XXX.XXX-X”】。

6. 點(diǎn)擊【我接受并同意稅務(wù)登記協(xié)議中規(guī)定的所有條件】。

7. 點(diǎn)擊【保存】。

要了解更多信息或了解這項(xiàng)新法規(guī)對(duì)您的“我要開(kāi)店”賬戶(hù)的影響，請(qǐng)參考智利國(guó)家稅務(wù)服務(wù)網(wǎng)站。

亞馬遜如何向我的銷(xiāo)售賬戶(hù)收取智利增值稅？

如果您是智利居民或公司在智利境內(nèi)，除非您已經(jīng)登記了增值稅并且向亞馬遜提供了智利增值稅稅號(hào)，證明您已在智利登記了增值稅，否則亞馬遜向您的銷(xiāo)售賬戶(hù)收取的“我要開(kāi)店”費(fèi)用（商品發(fā)布/推薦服務(wù)）需要繳納智利增值稅。

我已不是智利居民，且已更新了與當(dāng)前地址相關(guān)的所有信息。亞馬遜能否將之前收取的智利增值稅退回到我的賣(mài)家賬戶(hù)？

亞馬遜需要根據(jù)您的賣(mài)家賬戶(hù)信息征收和代繳智利增值稅。在計(jì)算和收取增值稅時(shí)，亞馬遜具有足夠的信息充分證明您的賬戶(hù)與智利相關(guān)。在收費(fèi)期間，如果您未提供有效的存檔智利增值稅稅號(hào)，亞馬遜將無(wú)法退還智利增值稅。

如何獲取智利增值稅稅號(hào)？

您可以訪(fǎng)問(wèn)國(guó)家稅務(wù)服務(wù)網(wǎng)站在線(xiàn)注冊(cè)智利增值稅稅號(hào)，或咨詢(xún)您的稅務(wù)和法律顧問(wèn)。

注意： 除非您在智利登記了增值稅并向亞馬遜提供了您的增值稅稅號(hào)信息，否則我們將向您收取智利。

我不是智利居民，亞馬遜會(huì)針對(duì)相關(guān)費(fèi)用向我的賬戶(hù)收取智利增值稅嗎？

如果您不是智利居民，亞馬遜將不會(huì)針對(duì)您銷(xiāo)售賬戶(hù)的“我要開(kāi)店”費(fèi)用收取智利增值稅。請(qǐng)咨詢(xún)您的，幫助您了解您在智利是否有繳納增值稅義務(wù)。

智利增值稅是如何征收的？

如果賣(mài)家未提供有效的存檔智利增值稅稅號(hào)，證明自己已經(jīng)登記了增值稅，那么亞馬遜將按 19% 的標(biāo)準(zhǔn)稅率針對(duì)“我要開(kāi)店”費(fèi)用、廣告費(fèi)用和月服務(wù)費(fèi)向智利賣(mài)家收取增值稅。

自 2020 年 8 月 1 日起，將開(kāi)始針對(duì)“我要開(kāi)店”費(fèi)用計(jì)算并收取智利增值稅。

我提供了有效的智利增值稅稅號(hào)后，亞馬遜為什么仍收取智利增值稅？

如果您提供了有效的智利增值稅稅號(hào)，證明您已在智利登記了增值稅，亞馬遜將不會(huì)計(jì)算和收取智利增值稅。

但是由于時(shí)間問(wèn)題，可能已經(jīng)針對(duì)某些訂單收取了增值稅。亞馬遜在買(mǎi)家下單時(shí)計(jì)算智利增值稅，并在配送訂單時(shí)向賣(mài)家賬戶(hù)收取相應(yīng)稅費(fèi)。因此，亞馬遜可能已對(duì)下單時(shí)間早于您提供智利增值稅稅號(hào)的時(shí)間的相關(guān)訂單費(fèi)用收取了智利增值稅。

我已更新信息，顯示我的當(dāng)前地址在智利境外。為什么亞馬遜還繼續(xù)收取智利增值稅？

亞馬遜會(huì)在買(mǎi)家下單時(shí)計(jì)算相應(yīng)費(fèi)用的智利增值稅，并在配送訂單時(shí)收取相應(yīng)稅費(fèi)。如果您在發(fā)貨時(shí)提供的信息表明您是智利居民，我們就會(huì)對(duì)您收取智利增值稅。如果您在更新當(dāng)前地址和付款信息之前有待處理的訂單，就會(huì)出現(xiàn)這種情況。

請(qǐng)轉(zhuǎn)至賣(mài)家賬戶(hù)信息并查看各個(gè)部分的內(nèi)容，以確保您的所有信息完整準(zhǔn)確。

注意： 您的賣(mài)家賬戶(hù)可能關(guān)聯(lián)了多個(gè)地址和多種付款方式。

我如何才能獲得亞馬遜之前向我的賣(mài)家賬戶(hù)收取的智利增值稅的退款？

如果您已經(jīng)向亞馬遜提供了有效的智利增值稅稅號(hào)，證明您已在智利登記了增值稅，便可以針對(duì)之前向您收取的智利增值稅向亞馬遜申請(qǐng)退款。

申請(qǐng)退款：

1. 請(qǐng)按照下列流程操作，向亞馬遜提交您的智利增值稅稅號(hào)。

2. 使用“聯(lián)系我們”表格，聯(lián)系伙伴支持。
   

1. 選擇【我要開(kāi)店】。

2. 點(diǎn)擊【其他問(wèn)題】，然后點(diǎn)擊【稅費(fèi)問(wèn)題】。

3. 在【您想咨詢(xún)哪些稅費(fèi)問(wèn)題】下面，針對(duì)向您的賣(mài)家賬戶(hù)收取的智利增值稅申請(qǐng)退款。

3. 亞馬遜處理完您的申請(qǐng)后，將向您發(fā)送有關(guān)此申請(qǐng)的更新信息。如果您的申請(qǐng)獲得批準(zhǔn)，最新信息將包含您的賣(mài)家賬戶(hù)預(yù)計(jì)收到退款的日期。

對(duì)于針對(duì)“我要開(kāi)店”費(fèi)用收取的智利增值稅，亞馬遜是否會(huì)向我提供發(fā)票？

根據(jù)智利的法規(guī)，亞馬遜無(wú)需開(kāi)具稅務(wù)發(fā)票。您可以在日期范圍報(bào)告中找到每月的所有活動(dòng)。要查看這些報(bào)告，請(qǐng)依次轉(zhuǎn)至 【賣(mài)家平臺(tái)】 > > 【報(bào)告】 > > 【付款】 > > 【日期范圍報(bào)告】 ，然后選擇特定時(shí)間段的交易報(bào)告。

亞馬遜能幫我填寫(xiě)納稅申報(bào)單嗎？

雖然我們致力于幫助賣(mài)家，但我們不提供稅務(wù)咨詢(xún)或合規(guī)性方面的服務(wù)。請(qǐng)聯(lián)系稅務(wù)顧問(wèn)，了解有關(guān)納稅申報(bào)單的更多信息。

Chile 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 advisors if you have any questions.

Chilean value added tax to be charged by Amazon to Chile-based sellers on the provision of remote electronic services

Chilean value added tax (VAT) collection on remote services to expand on August 1, 2020, for Chilean residents.

Chilean Government has implemented new legislation requiring non-resident companies who provide “remote services” to begin collecting Chilean VAT on these services when provided to Chilean residents or persons not registered for VAT. In this context, remote services provided by Amazon are the Selling on Amazon fees (listing/referral services), Advertising fees, and monthly subscription fees. The new rules take effect on August 1, 2020.

Unless a Chile-based seller has provided Amazon with its Chilean VAT ID as evidence that it is VAT-registered in Chile, the rule requires Amazon to collect and remit Chilean VAT at a standard rate of 19% on the Selling on Amazon fees, Advertising fees, and monthly subscription fees.

To provide Amazon with your Chilean VAT ID:

1. Login to Seller Central.

2. Under Settings, click Account Info.

3. In the section Tax Information, click VAT information.

4. From the list of countries, select Chile.

5. Type your 9-digit Chilean VAT ID, for example, ‘XX.XXX.XXX-X’.

6. Click I accept and acknowledge all conditions set out in the Tax registration agreement.

7. Click Save.

To learn more, or understand how this new regulation impacts your Selling on Amazon account, refer to the Chilean National Tax Services website

How does Chilean VAT apply to my Selling account?

If you are a resident of Chile or your company is based there, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Chilean VAT unless you are VAT-registered and have provided Amazon with a Chilean ID as evidence that you are VAT-registered in Chile.

I am no longer a resident of Chile, and I have updated all my information to reflect my current address. Can Amazon refund previously charged Chilean VAT to my selling account?

Amazon is required to charge and remit Chilean VAT based on the information in your selling account. At the time the VAT was calculated and collected, Amazon had enough information to associate your account with Chile. Amazon cannot refund Chilean VAT without a valid Chilean VAT ID on file during time of charge.

How do I obtain a Chilean VAT ID?

You can register for a Chilean VAT ID online by visiting the National Tax Services website or consult your tax and legal advisor.

Note: We will charge you the Chilean VAT unless you are registered for VAT in Chile and have provided your VAT ID information to Amazon.

I am not a Chilean resident; will Amazon charge my account with Chilean VAT on fees?

If you are not a resident of Chile, Selling on Amazon fees through your selling account will not be subject to Chilean VAT collection. Consult your tax advisor to help you understand if you have any VAT obligations in Chile.

How is Chilean VAT Charged?

Amazon will charge Chilean sellers a standard rate of 19% VAT on Selling on Amazon fees, Advertising fees, and monthly subscription fees if the seller does not have a valid Chilean ID on file as evidence that it is VAT-registered.

Amazon will begin calculating and collecting Chilean VAT on Selling on Amazon fees effective, August 1, 2020.

Why is Amazon continuing to collect Chilean VAT when I have provided a valid Chilean VAT ID?

Amazon will not calculate and collect Chilean VAT if you have provided a valid Chilean VAT ID as evidence that you are VAT-registered in Chile.

However, there may have been VAT collected on the orders due to timing. Amazon calculates Chilean VAT on fees when an order is placed, and charges it to the selling account when the order is shipped. Therefore, Chilean VAT may have been collected on fees for orders placed prior to the time you provided your Chilean VAT ID.

I updated my information to reflect my current address, which is outside Chile. Why is Amazon continuing to collect Chilean VAT?

Amazon calculates Chilean 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 that you were a resident of Chile, then Chilean 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: There may be several addresses and payment methods associated with your selling account.

How do I receive a refund for previously-charged Chilean VAT on my selling account?

You may request a refund for previously-charged Chilean VAT once you have provided Amazon with a valid Chilean VAT ID as evidence that you are VAT-registered in Chile.

To request a refund:

1. Submit your Chilean VAT ID to Amazon by following the process listed below.

2. Contact Amazon Seller Support through the Contact us form.
   

1. Choose Selling on Amazon.

2. Click Other issues and then click Tax Questions.

3. Under What are your tax questions, request a refund of the Chilean VAT charged to your selling account.

3. You will receive an update for your case when your request has been processed. The update will provide the estimated date when you can expect to receive a refund in your selling account if your request was approved.

Will Amazon provide me with an invoice for any Chilean VAT collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the Chilean 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.

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 more information related to tax returns.

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