對(duì)廣告費(fèi)收取印度商品及服務(wù)稅的常見問(wèn)題

自 2020 年 5 月 1 日起，在 amazon.com 上為您提供商品推廣、和展示推廣等廣告活動(dòng)的亞馬遜實(shí)體將會(huì)開始向尚未在我們的系統(tǒng)中提供當(dāng)前通用的商品及服務(wù)稅稅號(hào)的印度廣告商收取商品及服務(wù)稅。

要向亞馬遜提供您的印度商品及服務(wù)稅稅號(hào)，請(qǐng)執(zhí)行以下操作：

1. 登錄賣家平臺(tái)。

2. 在【設(shè)置】下，點(diǎn)擊【賬戶信息】。

3. 在【稅務(wù)信息】部分，點(diǎn)擊【 信息】。

4. 從國(guó)家/地區(qū)列表中，選擇【印度】。

5. 輸入您的 15 位商品及服務(wù)稅稅號(hào)，例如 XXXXXXXXXXXXXXX。

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。

我已經(jīng)在其他廣告賬戶中提供了我的商品及服務(wù)稅稅號(hào)，為什么需要再次提供此稅號(hào)？

出于安全考慮，商品及服務(wù)稅稅號(hào)數(shù)據(jù)不會(huì)自動(dòng)輸入到其他廣告賬戶中。如果您已經(jīng)有了一個(gè)有效的商品及服務(wù)稅稅號(hào)，但是尚未提供給我們，請(qǐng)轉(zhuǎn)至您的美國(guó)賬戶并更新信息。

為什么廣告要對(duì)我的廣告服務(wù)收取商品及服務(wù)稅？

根據(jù)印度的稅務(wù)規(guī)定，亞馬遜需要對(duì)提供遠(yuǎn)程服務(wù)（或電子化服務(wù)）代收代繳稅費(fèi)。如果滿足以下標(biāo)準(zhǔn)，則要對(duì)向賣家、供應(yīng)商和廣告商收取的廣告費(fèi)征稅：

1. 廣告商未向亞馬遜提供有效的商品及服務(wù)稅注冊(cè)號(hào)；且

2. 是提供電子化服務(wù)所在國(guó)家/地區(qū)（例如印度）的居民；且

3. 在 Amazon.com（美國(guó)）上做廣告

如何向亞馬遜提供我的商品及服務(wù)稅注冊(cè)號(hào)？

如果您是印度的居民并且擁有商品及服務(wù)稅注冊(cè)號(hào)，請(qǐng)?jiān)谫u家平臺(tái)的 【VAT 信息】頁(yè)面或廣告平臺(tái)中的“付款設(shè)置”用戶界面上向亞馬遜提供此信息。您也可以通過(guò)電子郵件向亞馬遜支持發(fā)送一份/商品及服務(wù)稅登記證以及生效日期的證明。

如何獲取商品及服務(wù)稅注冊(cè)號(hào)？

您可以在稅務(wù)機(jī)關(guān)的網(wǎng)站上進(jìn)行注冊(cè)。請(qǐng)咨詢您的，了解適用于您具體情況的信息。

我已經(jīng)在賣家賬戶中提供了我的商品及服務(wù)稅稅號(hào)，但是為什么狀態(tài)是待處理？

驗(yàn)證商品及服務(wù)稅稅號(hào)可能需要一段時(shí)間，但是如果您已經(jīng)輸入了商品及服務(wù)稅稅號(hào)，除非此稅號(hào)被拒絕，否則我們不會(huì)向您收取商品及服務(wù)稅。如果您認(rèn)為我們錯(cuò)誤地向您收取了商品及服務(wù)稅，請(qǐng)聯(lián)系亞馬遜支持，確定您是否可以退款。

我已經(jīng)更新了我的信息，以體現(xiàn)我當(dāng)前的地址和商品及服務(wù)稅注冊(cè)號(hào)。為什么還要向我收取商品及服務(wù)稅？

亞馬遜會(huì)在開具廣告發(fā)票時(shí)計(jì)算商品及服務(wù)稅。亞馬遜會(huì)根據(jù)開具發(fā)票時(shí)賣家賬戶/廣告賬戶中的信息來(lái)確定是否應(yīng)收取商品及服務(wù)稅。因此，可能還是會(huì)對(duì)您更新地址或注冊(cè)號(hào)之前開具的發(fā)票收取商品及服務(wù)稅。

轉(zhuǎn)至【賣家賬戶信息】或【廣告平臺(tái)付款設(shè)置】，查看每一部分的內(nèi)容，以確保您的所有信息完整準(zhǔn)確。

注意： 您的賬戶可能關(guān)聯(lián)了多個(gè)地址和多種付款方式。

India Goods and Services Tax (GST) on Advertising Fees Frequently Asked Questions

Effective May 1, 2020, the Amazon entity providing you with Sponsored Products, Sponsored Brands, and Sponsored Display advertising campaigns on amazon.com will begin collecting Goods and Services Tax (GST) from India-based advertisers who have not provided their current GST ID in our systems.

To provide Amazon with your India GST ID:

1. Log into Seller Central.

2. Under Settings click Account Info.

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

4. From the list of countries, select India.

5. Type your 15-digit GST ID, for example, XXXXXXXXXXXXXXX.

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

7. Click Save.

I have already provided my GST ID in another advertising account – why do I need to do this again?

For security purposes, GST ID data may not be automatically populated across separate advertising accounts. If you have not yet provided us with a valid GST ID but have one available, go to your US account and update your information.

Why is Amazon Advertising charging GST on my advertising services?

Under India Tax rules, Amazon is required to collect and remit taxes on the provision of remote services (or Electronically Supplied Service (ESS)). Tax is applicable on advertising fees charged to seller, vendor and author advertisers when the following criteria are met:

1. Advertiser has not provided Amazon with a valid GST registration number; and

2. Is a resident of an ESS country (for example, India); and

3. Advertises on Amazon.com (US)

How do I provide my GST registration number to Amazon?

If you are an India-based resident and have a GST registration number, provide this information to Amazon on the VAT Information page in Seller Central or Payment Settings UI in the Advertising Console. Alternatively, you can email Amazon Support a copy of your /GST registration certificate along with confirmation of the effective date.

How do I obtain a GST registration number?

You may be able to register on the tax authority's website. Consult your tax advisor for information applicable to your specific situation.

I have provided my GST ID in my selling account, but why is the status pending?

It can take some time for GST ID’s to be validated, but if you have entered a GST ID you will not be charged GST unless the ID is rejected. If you believe you are charged any GST in error, contact Amazon Support to check your eligibility for a refund.

I have updated my information to reflect my current address and GST registration number. Why is Amazon continuing to collect GST?

Amazon calculates GST when an advertising invoice is issued. termines if GST should be collected based on the information available in a seller/advertising account at the time of invoice issuance. Therefore, GST may still be collected on invoices issued prior to the time you updated your address or registration number.

Go to Seller Account Information, or Advertising Console Payment Settings 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 account.

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