對(duì)廣告費(fèi)收取印度商品及服務(wù)稅的常見問題

自 2020 年 5 月 1 日起，在 amazon.com 上為您提供商品推廣、品牌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【VAT 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。

為什么亞馬遜廣告要對(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 【 信息】頁(yè)面或平臺(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)咨詢您的稅務(wù)顧問，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)。為什么亞馬遜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，亞馬遜可能還是會(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。

我已經(jīng)更新了所有信息，以體現(xiàn)我的商品及服務(wù)稅注冊(cè)號(hào)。亞馬遜能否將之前收取的商品及服務(wù)稅退還到我的賬戶？

電子化服務(wù)的商品及服務(wù)稅是基于開具發(fā)票時(shí)您賬戶中的信息收取的。如果您沒有有效的商品及服務(wù)稅注冊(cè)號(hào)和登記證或者確認(rèn)登記在相關(guān)期間已生效的其他證明，亞馬遜無(wú)法退還商品及服務(wù)稅。

要獲得商品及服務(wù)稅退款，請(qǐng)聯(lián)系支持，申請(qǐng)退回我們向您的賬戶所收取的費(fèi)用，并提供在您所申請(qǐng)的退款期間有效的商品及服務(wù)稅注冊(cè)號(hào)和登記證。

處理商品及服務(wù)稅退款申請(qǐng)可能需要 30 到 60 天。處理完您的退款申請(qǐng)后，亞馬遜會(huì)告知您最新的進(jìn)展情況。如果您的退款申請(qǐng)獲得批準(zhǔn)，我們將會(huì)在最新進(jìn)展情況中告知您預(yù)計(jì)退款何時(shí)可以到賬。

我已經(jīng)在我的賬戶中添加了我的商品及服務(wù)稅注冊(cè)號(hào)。亞馬遜會(huì)向我發(fā)送帶有我商品及服務(wù)稅注冊(cè)號(hào)的更新版發(fā)票嗎？

亞馬遜無(wú)法修改之前開具的發(fā)票，以體現(xiàn)您對(duì)賣家賬戶或供應(yīng)商賬戶所做的變更（如商品及服務(wù)稅稅號(hào)）。如果之前的發(fā)票不正確，并且您要申請(qǐng)退款，請(qǐng)聯(lián)系亞馬遜支持。

對(duì)于針對(duì)我的廣告費(fèi)所收取的所有商品及服務(wù)稅，亞馬遜會(huì)向我提供發(fā)票嗎？

如果亞馬遜向賣家支付的月服務(wù)費(fèi)收取了商品及服務(wù)稅，則會(huì)每月定期提供廣告發(fā)票。您還可以依次轉(zhuǎn)至【賣家平臺(tái)】 > 【報(bào)告】 > 【稅務(wù)文件庫(kù)】 > 【賣家費(fèi)用稅務(wù)發(fā)票】，查看每月的發(fā)票。

我為什么沒有收到稅務(wù)發(fā)票？

如果亞馬遜向賣家支付的月服務(wù)費(fèi)收取了商品及服務(wù)稅，則會(huì)每月定期提供廣告發(fā)票。只有在相關(guān)稅務(wù)機(jī)構(gòu)要求的情況下，我們才會(huì)提供正式的稅務(wù)發(fā)票。但是，如果您無(wú)需支付任何月服務(wù)費(fèi)，或者您的賬戶本月沒有任何業(yè)務(wù)，您通常不會(huì)收到稅務(wù)發(fā)票。

我需要為過(guò)去的費(fèi)用支付商品及服務(wù)稅嗎？

亞馬遜將僅對(duì) 2020 年 5 月 1 日起收取的美國(guó)廣告費(fèi)征收商品及服務(wù)稅。

我是個(gè)人/擁有個(gè)人銷售賬戶，而不是公司，是否會(huì)對(duì)我有影響？

無(wú)論您是個(gè)人還是公司，如果您有商品及服務(wù)稅稅號(hào)，則可以將其提供給亞馬遜，我們的系統(tǒng)在確定如何對(duì)您的費(fèi)用進(jìn)行稅務(wù)處理時(shí)會(huì)對(duì)此加以考慮。如果沒有提供商品及服務(wù)稅稅號(hào)，除了您的費(fèi)用外，亞馬遜還會(huì)計(jì)算并收取所有適用的商品及服務(wù)稅。如果您不確定自己是否有資格獲得商品及服務(wù)稅稅號(hào)，請(qǐng)咨詢您的。

我有多個(gè)廣告賬戶，會(huì)發(fā)生哪些變化？

就您的美國(guó)廣告賬戶而言，自 2020 年 5 月 1 日起，亞馬遜將會(huì)開始針對(duì)因在 amazon.com 上的商品推廣、和展示推廣等廣告活動(dòng)而向未在我們的系統(tǒng)中提供當(dāng)前通用的商品及服務(wù)稅稅號(hào)的廣告商所支付的費(fèi)用收取商品及服務(wù)稅（如適用）。

我有多個(gè)廣告賬戶，我需要做什么？

就您的美國(guó)廣告賬戶而言，自 2020 年 5 月 1 日起，亞馬遜將會(huì)開始向未在我們的系統(tǒng)中提供當(dāng)前通用的商品及服務(wù)稅稅號(hào)的廣告商收取商品及服務(wù)稅（如適用）。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)至您的賬戶并更新信息。

我沒有商品及服務(wù)稅稅號(hào)，我該怎么做？

如果您沒有商品及服務(wù)稅稅號(hào)，則無(wú)需采取進(jìn)一步的措施，我們的系統(tǒng)在確定如何對(duì)您的費(fèi)用進(jìn)行稅務(wù)處理時(shí)會(huì)對(duì)此加以考慮，也就是說(shuō)，我們將會(huì)根據(jù)您的賣家賬戶/廣告賬戶中提供的信息計(jì)算并收取任何適用的稅費(fèi)。但是，如果您不確定自己是否有資格獲得商品及服務(wù)稅稅號(hào)，請(qǐng)咨詢您的稅務(wù)顧問。

我在美國(guó)，為什么亞馬遜向我收取了商品及服務(wù)稅？

我們的系統(tǒng)在確定是否要對(duì)您的廣告費(fèi)收取商品及服務(wù)稅時(shí)，會(huì)考慮各種因素，因此您可能要查看或更新您賣家賬戶/廣告賬戶中的數(shù)據(jù)。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。

為什么亞馬遜需要我在美國(guó)廣告賬戶填寫我的商品及服務(wù)稅稅號(hào)？

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  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 VAT/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. Amazon determines 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.

I have updated all my information to reflect my GST registration number. Can Amazon refund previously-charged GST to my account?

ESS GST charges are based on the information available in your account at the time of invoicing. Amazon cannot refund GST without a valid GST registration number and registration certificate or other evidence confirming that the registration was in effect during the period in question.

To obtain a GST refund, contact Amazon Support to request the refund charged to your account and provide a valid GST registration number and registration certificate covering the period of the refund.

GST refund requests can take 30-60 days to process. You will receive an update from Amazon when your refund request has been processed. The update will provide the estimated date when you can expect to receive a refund in your account if your refund request is approved.

I have added my GST registration number in my account. Can Amazon send me updated invoices with my GST registration number?

Amazon cannot modify previously issued invoices to reflect changes made to your seller or vendor account (like a GST number). If a previous invoice is incorrect, and you are seeking a refund, contact Amazon Support.

Will Amazon provide me with an invoice for any GST collected on my advertising fees?

Amazon will provide a monthly advertising invoice to sellers who are charged GST on their monthly fees. You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices

Why did I not receive a tax invoice?

Amazon will provide a monthly advertising invoice to sellers who are charged GST on their monthly fees. A formal tax invoice will only be provided where this is required by relevant tax authorities. However, you will not normally receive a tax invoice if you are not subject to any monthly fees or there has been no activity on your account for the month.

Will I have to pay GST on my past fees?

Amazon will be collecting GST on US advertising fees charged from May 1, 2020 onwards only.

I am an individual / have an individual selling account, not a business – does this impact me?

Whether you are an individual or a business, if you have a GST ID you may provide it to Amazon and our systems will take this into account when determining the tax treatment of your fees. If no GST ID is provided, Amazon will calculate and collect any applicable GST in addition to your fees. If you are unsure whether you may be entitled to a GST ID, consult your tax advisor.

I have multiple advertising accounts – what is changing?

In relation to your US Advertising account, and effective May 1, 2020, Amazon will, where applicable, begin charging GST on fees for Sponsored Products, Sponsored Brands, and Sponsored Display advertising campaigns on amazon.com billed to advertisers who have not provided their current GST ID in our systems.

I have multiple advertising accounts – what do I need to do?

In relation to your US Advertising account, and effective May 1, 2020, Amazon will, where applicable, begin charging GST to advertisers who have not provided their current GST ID in our systems. If you have not yet provided us with a valid GST ID but have one available, go to your account and update your information.

I do not have a GST ID – what should I do?

If you do not have a GST ID, no further action is required and our systems will take this into account when determining the tax treatment of your fees, in other words, based on the information available in your seller/advertiser account we will calculate and collect any applicable taxes. However, if you are unsure whether you may be entitled to a GST ID, consult your tax advisor.

I am based in the US why have you charged me GST?

Our systems take various indicators into account when determining whether GST is applicable to your advertising fees so you may Wish to review or update the data in your seller/advertising account. If you believe that GST has been charged in error, contact Amazon Support to check your eligibility for a refund.

Why do you need my GST ID for my US advertising account?

Our systems take into account where you are located when determining whether GST is applicable to your advertising fees. If you have a GST ID where you are based, you may wish to enter this information into your advertising account so that the correct tax treatment is applied.

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