印度尼西亞增值稅 (VAT) 常見(jiàn)問(wèn)題

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

針對(duì)向印度尼西亞居民提供的遠(yuǎn)程服務(wù)收取印度尼西亞增值稅

根據(jù)特定條件，印度尼西亞政府要求提供遠(yuǎn)程服務(wù)的非當(dāng)?shù)毓驹谙蛭吹挠《饶嵛鱽喚用裉峁┻@些服務(wù)時(shí)按 10% 的稅率收取印度尼西亞增值稅。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)。

如果您希望亞馬遜開(kāi)的稅務(wù)發(fā)票上包含您的印度尼西亞增值稅注冊(cè)號(hào)，請(qǐng)?zhí)峁┠谫u家平臺(tái)上的印度尼西亞增值稅注冊(cè)號(hào)。

要向亞馬遜提供您的印度尼西亞增值稅注冊(cè)號(hào)，請(qǐng)執(zhí)行以下操作：

1. 在賣家平臺(tái)中，選擇【設(shè)置】，然后點(diǎn)擊【賬戶信息】。

2. 在“稅務(wù)信息”部分，點(diǎn)擊【增值稅信息】。

3. 從國(guó)家/地區(qū)列表中，選擇【印度尼西亞】。

4. 添加您的 15 位數(shù)增值稅注冊(cè)號(hào)，即 【ST.sss.ss.C-OO.BBB】。

5. 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】。

6. 點(diǎn)擊【保存】。

要了解有關(guān)此法規(guī)的更多信息，請(qǐng)參閱印度尼西亞稅務(wù)局網(wǎng)站。

如何向我的賣家賬戶收取印度尼西亞增值稅？

如果您是印度尼西亞居民，針對(duì)向您的賣家賬戶收取的“我要開(kāi)店”費(fèi)用（商品信息/推薦服務(wù)）、廣告費(fèi)用和月服務(wù)費(fèi)用，亞馬遜會(huì)按照 10% 的稅率來(lái)征收印度尼西亞增值稅。

我已不是印度尼西亞居民，且更新了與當(dāng)前地址相關(guān)的所有信息。亞馬遜能否退還之前向我的賣家賬戶收取的印度尼西亞增值稅？

亞馬遜需要根據(jù)您的賣家賬戶信息收取和免除印度尼西亞增值稅。在計(jì)算和收取增值稅時(shí)，亞馬遜有足夠的信息充分證明您的賬戶與印度尼西亞相關(guān)，因此無(wú)法退還已收取的印度尼西亞增值稅。

如何獲取印度尼西亞注冊(cè)號(hào)？

您可以訪問(wèn)當(dāng)?shù)囟悇?wù)局網(wǎng)站在線注冊(cè)印度尼西亞增值稅注冊(cè)號(hào)，或咨詢您的稅務(wù)和法律顧問(wèn)。

我不是印度尼西亞居民，我的賣家賬戶需要繳納印度尼西亞增值稅嗎？

如果您不是印度尼西亞居民，亞馬遜將不會(huì)針對(duì)您賣家賬戶的“我要開(kāi)店”費(fèi)用收取印度尼西亞增值稅。請(qǐng)咨詢您的稅務(wù)顧問(wèn)，幫助您了解您在印度尼西亞是否有增值稅義務(wù)。

印度尼西亞增值稅是如何收取的？

亞馬遜會(huì)向所有印度尼西亞賣家針對(duì)“我要開(kāi)店”費(fèi)用、廣告費(fèi)用和月服務(wù)費(fèi)用按 10% 的標(biāo)準(zhǔn)稅率收取增值稅。

我已更新個(gè)人信息，表明我的當(dāng)前地址在印度尼西亞境外。為什么亞馬遜仍在繼續(xù)收取印度尼西亞增值稅？

亞馬遜會(huì)在買家下單時(shí)計(jì)算相應(yīng)費(fèi)用的印度尼西亞增值稅，并在賣家配送訂單時(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印度尼西亞居民，我們就會(huì)對(duì)您收取印度尼西亞增值稅。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)至賣家賬戶信息并查看各個(gè)部分的內(nèi)容，以確保您的所有信息完整且準(zhǔn)確。

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

我如何才能收到之前亞馬遜向我的賣家賬戶多收取的印度尼西亞增值稅退款？

如果您認(rèn)定亞馬遜向您收取了錯(cuò)誤的金額，可以申請(qǐng)退還之前收取的印度尼西亞增值稅。

申請(qǐng)退款：

1. 通過(guò)“聯(lián)系我們”表單，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【您對(duì)稅費(fèi)有哪些問(wèn)題】下，針對(duì)向您的賣家賬戶收取的印度尼西亞增值稅申請(qǐng)退款。

2. 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家賬戶預(yù)計(jì)收到退款的日期。

亞馬遜對(duì)“我要開(kāi)店”費(fèi)用收取印度尼西亞增值稅時(shí)，是否會(huì)向我提供發(fā)票？

如果賣家針對(duì)“我要開(kāi)店”費(fèi)用繳納了印度尼西亞增值稅，亞馬遜會(huì)每月提供稅務(wù)發(fā)票。亞馬遜會(huì)通過(guò)電子郵件發(fā)送每月的發(fā)票，郵件將發(fā)送至您的賣家賬戶中提供的主要電子郵件地址。

您也可以在賣家平臺(tái)中依次選擇【報(bào)告】、【稅務(wù)文檔庫(kù)】，然后訪問(wèn)【賣家費(fèi)用稅務(wù)發(fā)票】，就可以查看每月的發(fā)票。

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家，但不提供稅務(wù)咨詢或合規(guī)性方面的服務(wù)。請(qǐng)聯(lián)系。

Indonesia Value Added Tax (VAT) FAQ

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.

Indonesia VAT collection on remote services provided to Indonesian residents

Subject to certain conditions, the Indonesian government requires non-resident companies providing “remote services” to collect Indonesian VAT at a rate of 10% on these services when they are provided to Indonesian residents who are not registered for VAT. In this context, remote services provided by Amazon include Selling on Amazon fees (listing/referral services), Advertising fees, and monthly subscription fees.

Should you want Amazon to include your Indonesian VAT registration number on your tax invoices, we ask that you provide your Indonesian VAT registration number on Seller Central.

To provide Amazon with your Indonesian VAT registration number:

1. In Seller Central, select Settings, and then click Account Info.

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

3. From the list of countries, select Indonesia.

4. Add your 15-digit VAT registration number, i.e. ST.sss.sss.C-OOO.BBB.

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

6. Click Save.

To learn more about this regulation, refer to the Indonesian Tax Office website.

How does Indonesian VAT apply to my seller account?

If you are a resident of Indonesia, Selling on Amazon fees (listing/referral services), Advertising fees, and monthly subscription fees charged to your seller account are subject to Indonesian VAT at a rate of 10%.

I am no longer a resident of Indonesia, and I have updated my information to reflect my current address. Can Amazon refund Indonesian VAT that was previously charged on my seller account?

Amazon is required to charge and remit Indonesian VAT based on the information in your seller account. At the time the VAT was calculated and collected, Amazon had enough information to associate your account with Indonesia and cannot refund the Indonesian VAT that was charged.

How do I obtain an Indonesian VAT registration number?

You may be eligible to register for an Indonesian VAT registration number online by visiting your local tax office website, or consult your tax and legal adviser.

I am not an Indonesian resident; will my seller account be subject to Indonesian VAT on fees?

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

How is Indonesian VAT charged?

Amazon will charge all Indonesian sellers a standard rate of 10% VAT on Selling on Amazon fees, Advertising Fees, and monthly subscription fees.

I updated my information to reflect my current address, which is outside of Indonesia. Why is Amazon continuing to collect Indonesian VAT?

Amazon calculates Indonesian 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 you were a resident of Indonesia, then Indonesian 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 seller account.

How do I receive a refund for Indonesian VAT that was previously charged on my seller account?

If you believe you were incorrectly charged, you may request a refund for previously-charged Indonesian .

To request a refund:

1. Contact Amazon Selling Partner 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 questions about taxes, request a refund of the Indonesian VAT charged to your seller account.

2. 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 seller account if your request was approved.

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

Amazon will provide a monthly tax invoice to sellers who are charged Indonesian VAT on their Selling on Amazon fees. Your monthly invoice will be emailed to the primary email address we have on file for your seller account.

You can also view your monthly invoices in Seller Central by selecting Reports, followed by Tax Document Library, and then accessing Seller Fee Tax Invoices.

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.

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