瑞士增值稅常見問題

將向瑞士居民收取針對遠(yuǎn)程服務(wù)的瑞士增值稅。

注意： 本頁信息不構(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，請咨詢您的專業(yè)顧問。

根據(jù)特定條件，瑞士政府要求提供遠(yuǎn)程服務(wù)的非當(dāng)?shù)毓驹谙蛉鹗烤用裉峁┻@些服務(wù)時按 7.7% 的稅率收取瑞士增值稅。由此而論，亞馬遜提供的遠(yuǎn)程服務(wù)包括“我要開店”費(fèi)用（商品發(fā)布/推薦服務(wù)）和服務(wù)費(fèi)。

如果您希望亞馬遜給您開具的稅務(wù)發(fā)票上包含瑞士增值稅號，請您在賣家平臺上提供您的瑞士號。

如需向亞馬遜提供您的瑞士稅號，請按以下步驟操作：

1. 登錄賣家平臺。

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【增值稅信息】。

4. 從國家/地區(qū)列表中，選擇【瑞士】。

5. 輸入您的增值稅稅號，例如 【CHE-XXX.XXX.XXXMWST/TVA/IVA】。

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)對您的“我要開店”賬戶可能產(chǎn)生的影響，請?jiān)L問瑞士稅務(wù)局網(wǎng)站。

如何向我的銷售賬戶收取瑞士增值稅？

如果您是瑞士居民，亞馬遜將向您的賣家賬戶收取的“我要開店”費(fèi)用（商品發(fā)布/推薦服務(wù)）需要按照 7.7% 的稅率繳納瑞士增值稅。

我已經(jīng)不是瑞士居民，并且我已經(jīng)將我的所有信息更新為我當(dāng)前的地址。亞馬遜能否將之前收取的瑞士增值稅退回到我的賣家賬戶？

亞馬遜需要根據(jù)您賣家賬戶中的信息代收代繳瑞士增值稅。在計(jì)算和收取增值稅時，亞馬遜具有足夠的信息充分證明您的賬戶與瑞士相關(guān)，無法退還所收取的瑞士增值稅。

如何獲取瑞士增值稅稅號？

您可以訪問當(dāng)?shù)囟悇?wù)局網(wǎng)站在線注冊瑞士增值稅稅號，也可以咨詢您的稅務(wù)和法律顧問。

我不是瑞士居民，亞馬遜會對相關(guān)費(fèi)用向我的賬戶收取瑞士增值稅嗎？

如果您不是瑞士居民，將不會對您銷售賬戶的“我要開店”費(fèi)用收取瑞士增值稅。請咨詢您的稅務(wù)顧問，幫助您了解您在瑞士是否有繳納增值稅的義務(wù)。

如何收取瑞士增值稅？

亞馬遜將按照 7.7% 的標(biāo)準(zhǔn)稅率對所有瑞士賣家收取“我要開店”費(fèi)用增值稅。

我已經(jīng)將我的信息更新為我當(dāng)前位于瑞士境外的地址。為什么亞馬遜還繼續(xù)對我收取瑞士增值稅？

亞馬遜會在買家下單時計(jì)算相應(yīng)費(fèi)用的瑞士，并在賣家配送訂單時收取相應(yīng)稅費(fèi)。如果您在發(fā)貨時提供的信息表明您是瑞士居民，就會對您收取瑞士增值稅。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，就會出現(xiàn)這種情況。

請轉(zhuǎn)至賣家賬戶信息并查看各個部分的內(nèi)容，以確保您的所有信息完整準(zhǔn)確。

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

我如何才能收到之前向我的賣家賬戶收取的瑞士增值稅的退款？

如果您認(rèn)為亞馬遜錯誤地收取了您的費(fèi)用，可以申請退還之前收取的瑞士增值稅。

要申請退款，請按以下步驟操作：

1. 使用“聯(lián)系我們”表，聯(lián)系亞馬遜銷售伙伴支持。
   

1. 點(diǎn)擊【我要開店】。

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

3. 在【您想咨詢哪些稅費(fèi)問題】下面，針對向您的賣家賬戶收取的瑞士增值稅申請退款。

2. 在完您的申請后，將向您發(fā)送針對此申請的更新信息。如果您的申請獲得批準(zhǔn)，更新信息將包含您的賣家賬戶預(yù)計(jì)收到退款的日期。

針對向“我要開店”費(fèi)用收取的瑞士增值稅，亞馬遜是否會向我提供發(fā)票？

如果賣家為其每月服務(wù)費(fèi)和“我要開店”費(fèi)用繳納了瑞士增值稅，亞馬遜會每月提供稅務(wù)發(fā)票。亞馬遜會通過電子郵件發(fā)送每月的發(fā)票，發(fā)送地址為您賣家賬戶中提供的主要電子郵件地址。

您還可以依次轉(zhuǎn)到【賣家平臺】 > 【報告】 > 【稅務(wù)文件庫】 > 【賣家費(fèi)用稅務(wù)發(fā)票】，查看每月的發(fā)票。

您還可以在賣家平臺銷售賬戶的【訂單詳情】頁面下查看針對您的商品發(fā)布/推薦費(fèi)用的增值稅。

Switzerland Value Added Tax (VAT) Frequently Asked Questions

Switzerland Value Added Tax (VAT) collection on remote services provided to Switzerland residents.

Note: 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.

Subject to certain conditions, the Swiss Government requires non-resident companies providing remote services to collect Swiss VAT at a rate of 7.7% on these services when they are provided to Swiss residents. In this context, remote services provided by Amazon include the Selling on Amazon fees (listing/referral services) and subscription fees.

Should you Wish Amazon to include your Swiss VAT number on your tax invoices, we kindly ask you to provide your Swiss VAT ID on Seller Central.

To provide Amazon with your Swiss VAT 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 Switzerland.

5. Type your VAT ID, for example, CHE-XXX.XXX.XXXMWST/TVA/IVA.

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 may impact your Selling on Amazon account, visit the Swiss Tax Office website.

How does Swiss VAT apply to my selling account?

If you are a resident of Switzerland, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Swiss VAT at a rate of 7.7%.

I am no longer a resident of Switzerland, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Swiss VAT to my seller account?

Amazon is required to charge and remit Swiss 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 Switzerland and cannot refund the Swiss VAT charged.

How do I obtain an Swiss VAT ID?

You may be eligible to register for a Swiss VAT ID online by visiting your local tax office website or consult your tax and legal advisor.

I am not an Swiss resident; will Amazon charge my account Swiss VAT on fees?

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

How is Swiss VAT Charged?

Amazon will charge all Swiss sellers a standard rate of 7.7% VAT on Selling on Amazon fees.

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

Amazon calculates Swiss 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 Switzerland, then Swiss 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 previously-charged Swiss on my seller account?

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

To request a refund:

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

1. Click Selling on Amazon.

2. Click Other issues and then Tax Questions.

3. Under What are your tax questions, request a refund of the Swiss 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 Swiss VAT collected on Selling on Amazon fees?

Amazon will provide a monthly tax invoice to sellers who are charged Swiss VAT on their monthly subscription fees and 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 by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices

You will also see VAT on your listing/referral fees in your Seller Central Selling account, under the Order Details page.

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