官方發(fā)布！亞馬遜土耳其開店的相關(guān)稅務(wù)和規(guī)定

亞馬遜觀察

2022-03-28

2179

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。請(qǐng)咨詢您的稅務(wù)顧問，以便了解自己的增值稅義務(wù)。

土耳其增值稅常見問題

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。請(qǐng)咨詢您的，以便了解自己的增值稅義務(wù)。

為何對(duì)某些費(fèi)用收取增值稅？

根據(jù)土耳其條例，亞馬遜將針對(duì)月服務(wù)費(fèi)以及與符合以下條件的賣家完成的銷售交易有關(guān)的賣家賬戶費(fèi)用計(jì)算并收取 18% 的增值稅：

沒有有效的土耳其增值稅注冊(cè)號(hào)；
是土耳其居民；
通過銷售商品。

注意： Amazon Payments、和稅務(wù)計(jì)算服務(wù)費(fèi)用不受此變更的影響。

亞馬遜如何計(jì)算對(duì)月服務(wù)費(fèi)和賣家賬戶費(fèi)用收取的增值稅？

亞馬遜將按照適用于您居住的國家/地區(qū)的標(biāo)準(zhǔn)稅率對(duì)每筆月服務(wù)費(fèi)和賣家賬戶費(fèi)用收取增值稅。

如何向亞馬遜提供我的增值稅注冊(cè)號(hào)？

登錄賣家平臺(tái)。
在【設(shè)置】下，選擇【賬戶信息】。
在“稅務(wù)信息”部分，點(diǎn)擊“VAT 信息”。
選擇“添加新的增值稅/服務(wù)稅注冊(cè)號(hào)”。
從國家/地區(qū)列表中，選擇您居住的國家/地區(qū)。
添加您的增值稅稅號(hào)和稅務(wù)局
選擇“我接受并同意稅務(wù)登記協(xié)議中規(guī)定的所有條件”。
點(diǎn)擊【保存】

我如何獲取土耳其增值稅稅號(hào)？

您可以通過在線注冊(cè)獲取增值稅稅號(hào)。有關(guān)更多信息，請(qǐng)參閱土耳其稅務(wù)機(jī)關(guān)的網(wǎng)站。注冊(cè)獲取增值稅稅號(hào)可能涉及多項(xiàng)合規(guī)性要求，其中包括提交報(bào)表和開具增值稅發(fā)票。請(qǐng)咨詢您的，以了解更多信息。

我還沒有完成任何銷售交易，亞馬遜為什么要對(duì)我的賣家賬戶收取增值稅？

根據(jù)法律規(guī)定，亞馬遜需要對(duì)月服務(wù)費(fèi)收取增值稅，該服務(wù)被視為電子化服務(wù) (ESS)，因?yàn)樗鼈冏詣?dòng)通過互聯(lián)網(wǎng)或電子網(wǎng)絡(luò)進(jìn)行交付。

我提供了有效的增值稅注冊(cè)號(hào)后，亞馬遜為什么仍收取增值稅？

在買家下單時(shí)計(jì)算增值稅，并在賣家配送訂單時(shí)向賣家賬戶收取相應(yīng)稅費(fèi)。因此，如果訂單是在您提供增值稅注冊(cè)號(hào)之前下達(dá)的，則亞馬遜可能會(huì)針對(duì)這些訂單收取增值稅。

我已更新與當(dāng)前地址相關(guān)的信息。為什么亞馬遜仍然收取增值稅？

亞馬遜在買家下單時(shí)計(jì)算增值稅，并在賣家配送訂單時(shí)收取相應(yīng)稅費(fèi)。亞馬遜根據(jù)買家下單時(shí)賣家賬戶中的地址和付款信息判斷是否應(yīng)收取增值稅。因此，如果訂單是在您更新地址之前下達(dá)的，則亞馬遜可能會(huì)針對(duì)這些訂單收取增值稅。

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。請(qǐng)注意，可能有多個(gè)地址和多種與您的賣家賬戶關(guān)聯(lián)。

如果我不再是土耳其居民，亞馬遜是否會(huì)將之前收取的增值稅退還到我的賣家賬戶？

亞馬遜需要根據(jù)您賣家賬戶中的信息收取和代繳增值稅。在收取增值稅時(shí)，亞馬遜有足夠信息確定您的賬戶與土耳其相關(guān)。

如您未提供有效的增值稅注冊(cè)號(hào)，亞馬遜不能退還增值稅。

我如何才能獲得針對(duì)之前向我的賣家賬戶收取的增值稅發(fā)放的退款？

首先，您需要在賣家平臺(tái)的 VAT 信息頁面向亞馬遜提供您的增值稅注冊(cè)號(hào)。

然后，您需要聯(lián)系支持，申請(qǐng)退回向您的賣家賬戶收取的增值稅。您可能需要提供其他文件，以便申請(qǐng)得到批準(zhǔn)。

增值稅退款申請(qǐng)的處理時(shí)間最長為 90 天。處理完您的申請(qǐng)后，亞馬遜會(huì)向您發(fā)送最新信息。如果您的申請(qǐng)得到批準(zhǔn)，最新信息將告知您的賣家賬戶能夠收到退款的預(yù)計(jì)日期。

對(duì)于針對(duì)月服務(wù)費(fèi)和賣家賬戶費(fèi)用收取的每筆增值稅，亞馬遜會(huì)向我提供增值稅發(fā)票嗎？

如果賣家為其月服務(wù)費(fèi)和賣家賬戶費(fèi)用繳納了增值稅，亞馬遜會(huì)每月提供發(fā)票。亞馬遜會(huì)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。

您還可以轉(zhuǎn)至賣家平臺(tái)“數(shù)據(jù)報(bào)告”下的“稅務(wù)文件庫”，在“賣家費(fèi)用稅務(wù)發(fā)票”選項(xiàng)卡中查看每月的發(fā)票。

我為什么沒有收到增值稅發(fā)票？

如果您已向亞馬遜提供了有效的增值稅注冊(cè)號(hào)，則不會(huì)收到增值稅發(fā)票。如果您不需要支付任何月服務(wù)費(fèi)，且您的賬戶本月沒有銷售活動(dòng)，也會(huì)發(fā)生這種情況。

我已在我的賣家賬戶中添加了增值稅注冊(cè)號(hào)。亞馬遜會(huì)給我發(fā)送帶有增值稅注冊(cè)號(hào)的更新版發(fā)票嗎？

亞馬遜的發(fā)票中不包含增值稅注冊(cè)號(hào)，且亞馬遜無法修改之前的發(fā)票以反映您的賣家賬戶中所做的更改。

亞馬遜能幫我填寫納稅申報(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)。如果您有任何稅務(wù)問題或需要協(xié)助報(bào)稅，請(qǐng)聯(lián)系稅務(wù)顧問。我們創(chuàng)建了第三方稅務(wù)顧問名單，但僅作為賣家資源提供。要了解更多信息，請(qǐng)參閱外部稅務(wù)顧問。亞馬遜不為任何稅務(wù)顧問的服務(wù)提供擔(dān)保。

Turkey Value Added Tax (VAT) Frequently Asked Questions
Note: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. Consult your tax advisor to help you understand your VAT obligations.
Why is Amazon collecting VAT on certain fees?
Under Turkish VAT rules, Amazon will calculate and collect 18% VAT on monthly subscription fees and seller account fees related to sales made by sellers who meet the following criteria:
Do not have a valid Turkish VAT registration number;
Are residents of Turkey; and
Sell in an Amazon store.
Note: Amazon Payments, Fulfillment by Amazon, and Tax Calculation Service fees are not affected by this change.
How does Amazon calculate VAT on monthly subscription fees and seller account fees?
Amazon will charge the standard rate of VAT applicable based on your country of residence for any monthly subscription fees and seller account fees.
How do I provide my VAT registration number to Amazon?
Sign in to Seller Central.
Under Settings, choose Account Info.
In the section Tax Information, click on VAT information.
Select Add New VAT/GST Registration Number.
From the list of countries, select your resident country.
Add your VAT ID and the Tax Office
Select I accept and acknowledge all conditions set out in the Tax registration agreement.
Click Save
How do I obtain a Turkish VAT ID?
You might be able to register for a VAT ID online. For more information, see the Turkish tax authority’s website. Registering for a VAT ID can lead to a number of associated compliance requirements, including the need to file reports and issue VAT invoices. Consult your tax advisor for more information.
Why is Amazon charging VAT to my seller account if I have not made any sales?
By law, Amazon is required to charge VAT on monthly subscriptions fees, which are considered electronically supplied services (ESS) as they are delivered automatically and over the Internet or an electronic network.
Why is Amazon continuing to collect when I have provided a valid VAT registration number?
Amazon calculates VAT when an order is placed and charges it to the seller account when the order is shipped. Therefore, if orders were placed prior to the time you provided your VAT registration number, VAT may be collected on those orders.
I updated my information to reflect my current address. Why is Amazon continuing to collect VAT?
Amazon calculates VAT when an order is placed and collects it when the order is shipped. Amazon determines if VAT should be collected based on the address and payment information in a seller account at the time an order is placed. Therefore, if orders were placed prior to the time you updated your address, VAT may be collected on those orders.
Go to Seller Account Information, and review each section to ensure that all of your information is complete and accurate. Note that there can be several addresses and payment methods associated with your seller account.
Can Amazon refund previously-charged VAT to my seller account if I am no longer a resident of Turkey?
Amazon is required to charge and remit VAT based on the information in your seller account. At the time the VAT was collected, Amazon had enough information to associate your account with Turkey.
Amazon cannot refund VAT without a valid VAT registration number.
How do I receive a refund for previously-charged VAT on my seller account?
First, you should provide your VAT registration number to Amazon on the VAT Information page in Seller Central.
Then, you should contact Amazon Seller Support to request a refund of the VAT charged to your seller account. Additional documentation may be required to support your claim.
VAT refund requests can take up to 90 days to process. You will receive an update from Amazon 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 a VAT invoice for any VAT collected on my monthly subscription fees and seller account fees?
Amazon will provide a monthly invoice to sellers who are charged VAT on their monthly subscription fees and seller account 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 the Seller Fee Tax Invoices tab in Tax Document Library under Seller Central Reports.
Why did I not receive a VAT invoice?
You will not receive a VAT invoice if you have provided Amazon with a valid VAT registration number. This can also happen if you are not subject to any monthly subscription fees and there has been no selling activity on your account for the month.
I have added my VAT registration number in my seller account. Can Amazon send me updated invoices with my VAT registration number?
Amazon does not include VAT registration numbers in invoices and cannot modify prior invoices to reflect changes made to your seller account.
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 if you have any questions about taxes or need assistance with your tax returns. We have created a list of third-party tax advisors solely as a resource for our sellers. To learn more, see External Tax Advisors. Amazon does not endorse the services of any tax advisor.