關于法國相關活動年度對賬單的常見問題解答

重要： 本頁信息不構成稅務、法律或其他專業(yè)建議，也不得用作此類用途。如有疑問，請咨詢您的專業(yè)顧問。

根據《法國反欺詐稅法》（《稅法通則》第 242 條之二第 3 款規(guī)定），亞馬遜必須向您和法國稅務主管機構提供您的法國相關“我要開店”活動詳細信息。此類信息可用于確定您在法國是否有潛在納稅和/或社會保障義務。有關常見問題解答，可以轉到此對賬單的結尾處。

根據《法國反欺詐稅法》，可報告的“我要開店”活動包括：

• 任何配送到法國地址的交易；或

• 任何從法國地址發(fā)貨的交易；或

• 所有交易（如果您的公司在法國成立，如有法國營業(yè)地址）。

亞馬遜有義務在 1 月 31 日前向法國稅務主管機構提供上一年的此類信息，并在 2 月 28 日前向賣家發(fā)出“法國相關活動對賬單”。此類信息可用于確定您在法國是否有潛在納稅和/或社會保障義務。

要詳細了解潛在納稅和/或社會保障義務，請訪問法國稅務主管機構的網站 impots.gouv.fr 和 securite-sociale.fr。

我為什么會收到此對賬單？

如果您符合以下任何一項條件，亞馬遜必須向法國稅務主管機構報告信息：

• 配送到法國地址；或

• 從法國地址發(fā)貨；或

• 公司在法國成立（如有法國營業(yè)地址）。

此對賬單包含什么信息？

此對賬單包含根據《法國反欺詐稅法》可報告的“我要開店”活動一覽，以及您的銷售賬戶中的以下信息：

貨幣轉換和四舍五入： 所有值都四舍五入為最接近的整數，并以歐元為單位報告給法國稅務主管機構。另外，還會使用歐洲中央銀行匯率表中的每日匯率，在此對賬單中報告您的本地商城貨幣。向法國稅務主管機構報告的信息沒有最低交易閾值。

我的對賬單中的“已聲明身份”是什么意思？

亞馬遜必須為您的賬戶聲明經營身份，可以是下列兩個身份之一：

• 法人實體： 您在銷售賬戶中提供了歐盟增值稅稅號、SIREN/SIRET 或美國雇主識別號；或

• 以專業(yè)身份經營的自然人： 您沒有納稅人識別號或可證明您是已成立企業(yè)的信息。

在哪里可以找到此對賬單？

將會以電子郵件方式把此對賬單發(fā)送到您銷售賬戶中的主要電子郵件地址，且不會晚于 2 月 28 日。

我是否需要對此對賬單采取任何措施？

亞馬遜有義務每年向您提供一次此對賬單。如果您已經履行了您在法國的納稅和社會保障義務，就不需要采取其他任何措施。如果您不確定，建議您與聯系，以了解您的義務并采取相應措施。賣家必須始終遵守所有適用法律和法規(guī)。

有關詳細信息，請訪問法國稅務主管機構網站 Impots.gouv.fr 和 securite-sociale.fr。

Annual Statement Regarding Activity Related to France 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 questions.

In accordance with the French Anti-Fraud Act (provisions of paragraph 3 of Article 242 bis of the General Tax Code), Amazon is required to provide you and the French Tax Authority details on your Selling on Amazon activity that is related to France. This information can be used to determine whether or not you have potential tax and/or social security obligations in France. Frequently asked questions may be found at the end of this statement.

Selling on Amazon activity reportable under the French Anti-Fraud Act:

• Any transaction that is shipped to a French address; or

• Any transaction that is shipped from a French address; or

• All transactions if you are established in France, such as having a French Business Address.

Amazon is obligated to provide this information to French Tax Authorities by January 31 for the preceding year and issue Sellers a 'Statement of Activity Related to France' by February 28. This information may be used to determine whether you have potential tax and/or social security obligations in France.

For more information on potential tax and/or social security obligations, visit the French Tax Authorities' websites impots.gouv.fr and securite-sociale.fr.

Why am I receiving this statement?

Amazon is required to report information to the French Tax Authorities if you meet any of the below criteria:

• Ship to a French address; or

• Ship from a French address; or

• Are established in France, such as having a French Business Address.

What information is included in this statement?

The statement contains a summary of Selling on Amazon activity reportable under the French Anti-Fraud Act and the following information from your Selling account:

Field Name	Definition
Supplier Name	Amazon entity where the transaction occurred
Tax ID	EU VAT number, SIREN/SIRET, or US Employer Identification Number in your Selling account
Declared Status	Legal entity or Natural person operating in a professional capacity
Website	Amazon marketplace where the transaction occurred
Currency Code	Three-letter code associated with the currency used in each marketplace
Sales	Total amount of sales
Refund	Total amount of refunds
Net Sales	Sales (including gift wrap, shipping, and promotions) minus refunds
Transaction	Any monetary change event, such as a sale, or refund related to France Any transaction that is shipped to a French address; or Any transaction that is shipped from a French address; or All transaction if you are established in France, such as having a French Business Address

Currency Conversion and Rounding: All values are rounded to the nearest whole number and reported in to the French Tax Authority in Euros. Your local marketplace currency is also reported in this statement by using the daily rate from the Euro central bank exchange table. There are no minimum transaction thresholds for the information reported to the French Tax Authorities.

What does 'Declared Status' mean on my statement?

Amazon is required to declare an operating status for your account, this is either:

• Legal entity: You have provided an EU VAT Number, SIREN/SIRET, or US Employer Identification Number in your selling account; or

• Natural person operating in a professional capacity: You do not have a tax identification number or information that verifies you are an established business.

Where do I find this statement?

Amazon will email the statement to the primary email address on your selling account no later than February 28.

Am I required to take any action with this statement?

Amazon is obligated to provide you with this statement annually. If you already meet your French tax and social security obligations, you do not need to take any further action. If you are not sure, we recommend that you reach out to your tax advisor to understand your obligations and take appropriate actions. Sellers on Amazon must comply with all applicable laws and regulations at all times.

For more information, visit the French Tax Authorities' websites impots.gouv.fr and securite-sociale.fr.

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