挪威增值稅常見問題

亞馬遜將向挪威居民收取針對遠(yuǎn)程服務(wù)的挪威增值稅。

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，挪威政府要求提供遠(yuǎn)程服務(wù)的非當(dāng)?shù)毓驹谙蛭吹呐餐用窕騻€(gè)人提供這些服務(wù)時(shí)按 7.7% 的稅率收取挪威增值稅。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)。

該法規(guī)要求亞馬遜按 25% 的標(biāo)準(zhǔn)稅率對挪威居民賣家支付的“我要開店”費(fèi)用代收代繳挪威增值稅，除非賣家已經(jīng)向亞馬遜提供了其挪威增值稅稅號(hào)，證明其已在挪威注冊了增值稅。

向亞馬遜提供增值稅稅號(hào)的挪威賣家無需按 25% 的稅率為其“我要開店”費(fèi)用繳納增值稅。

如需向亞馬遜提供您的挪威增值稅稅號(hào)，請按以下步驟操作：

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【增值稅信息】。

4. 從國家/地區(qū)列表中，選擇【挪威】。

5. 輸入您的 9 位數(shù)增值稅稅號(hào)，例如 【XXXXXXXXXMVA】。

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”賬戶產(chǎn)生的影響，請?jiān)L問挪威稅務(wù)局網(wǎng)站。

如何向我的銷售賬戶收取挪威增值稅？

如果您是挪威居民，除非您已經(jīng)注冊了增值稅并且已經(jīng)向亞馬遜提供了挪威增值稅稅號(hào)，證明您已在挪威注冊了增值稅，否則亞馬遜向您的銷售賬戶收取的“我要開店”費(fèi)用（商品發(fā)布/推薦服務(wù)）需要繳納挪威增值稅。

我已經(jīng)不是挪威居民，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挪威增值稅退回到我的賣家賬戶？

亞馬遜需要根據(jù)您的賣家賬戶信息代收代繳挪威增值稅。在計(jì)算和收取增值稅時(shí)，亞馬遜具有足夠的信息充分證明您的賬戶與挪威相關(guān)。如果您未提供有效的挪威增值稅稅號(hào)，亞馬遜將無法退回挪威增值稅。

如何獲取挪威增值稅稅號(hào)？

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

注意： 除非您在挪威注冊了增值稅并向亞馬遜提供了您的增值稅稅號(hào)，否則我們將向您收取增值稅。

我不是挪威居民，亞馬遜會(huì)對相關(guān)費(fèi)用向我的賬戶收取挪威增值稅嗎？

如果您不是挪威居民，將不會(huì)對您銷售賬戶的“我要開店”費(fèi)用收取挪威增值稅。請咨詢您的，幫助您了解您在挪威是否有繳納增值稅的義務(wù)。

如何收取挪威增值稅？

如果挪威賣家未提供有效的挪威增值稅稅號(hào)證明自己已經(jīng)注冊了增值稅，亞馬遜會(huì)按 25% 的標(biāo)準(zhǔn)稅率對其“我要開店”費(fèi)用收取增值稅。

在我提供了有效的挪威增值稅稅號(hào)后，為什么亞馬遜還繼續(xù)收取挪威增值稅？

如果您提供了有效的挪威增值稅稅號(hào)證明您已經(jīng)在挪威注冊了增值稅，亞馬遜將不會(huì)計(jì)算和收取挪威增值稅。

但是由于時(shí)間問題，亞馬遜可能已經(jīng)針對某些訂單收取了增值稅。亞馬遜會(huì)在買家下單時(shí)計(jì)算挪威，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，亞馬遜可能已對下單時(shí)間早于您提供挪威增值稅稅號(hào)的時(shí)間的訂單收取了挪威增值稅。

我已經(jīng)將我的信息更新為我當(dāng)前位于挪威境外的地址。為什么亞馬遜還繼續(xù)收取挪威增值稅？

亞馬遜會(huì)在買家下單時(shí)計(jì)算相應(yīng)費(fèi)用的挪威增值稅，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挪威居民，就會(huì)對您收取挪威增值稅。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向我的賣家賬戶收取的挪威增值稅的退款？

如果您已經(jīng)向亞馬遜提供了有效的挪威增值稅稅號(hào)，證明您已在挪威注冊了增值稅，便可以針對之前向您收取的挪威增值稅向亞馬遜申請退款。

要申請退款，請按以下步驟操作：

1. 請按照下列流程操作，向亞馬遜提交您的挪威增值稅稅號(hào)。

2. 使用“聯(lián)系我們”表，聯(lián)系伙伴支持。
   

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挪威增值稅申請退款。

3. 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)用收取的挪威增值稅，亞馬遜是否會(huì)向我提供發(fā)票？

亞馬遜會(huì)向擁有有效挪威增值稅注冊號(hào)的賣家提供月度稅務(wù)發(fā)票，該發(fā)票將通過電子郵件發(fā)送到您賬戶的主電子郵件地址。您還可以依次轉(zhuǎn)到【賣家平臺(tái)】 > 【報(bào)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。

Norway Value Added Tax (VAT) Frequently Asked Questions

Norway Value Added Tax (VAT) collection on remote services provided to Norway 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 Norwegian Government requires non-resident companies providing remote services to collect Norwegian VAT on these services when they are provided to Norwegian residents or people who are not registered for VAT. In this context, remote services provided by Amazon include the Selling on Amazon fees (listing/referral services) and subscription fees.

Unless a seller has provided Amazon with its Norwegian VAT ID as evidence that it is VAT-registered in Norway, the rule requires Amazon to collect and remit Norwegian VAT at a standard rate of 25% on Selling on Amazon fees charged to sellers who are residents of Norway.

Norwegian sellers who provide Amazon with their VAT ID will not have VAT of 25% applied to their Selling on Amazon fees.

To provide Amazon with your Norwegian 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 Norway.

5. Type your 9-digit VAT ID, for example, XXXXXXXXXMVA.

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, please visit the Norwegian Tax Office website.

How does Norwegian VAT apply to my selling account?

If you are a resident of Norway, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Norwegian VAT unless you are VAT-registered and have provided Amazon with a Norwegian VAT as evidence that you are VAT-registered in Norway.

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

Amazon is required to charge and remit Norwegian 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 Norway. Amazon cannot refund Norwegian VAT without a valid Norwegian VAT ID on file.

How do I obtain an Norwegian VAT ID?

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

Note: We will charge you VAT unless you are registered for VAT in Norway and have provided your VAT ID to Amazon.

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

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

How is Norwegian VAT Charged?

Amazon will charge Norwegian sellers a standard rate of 25% VAT on the Selling on Amazon fees if the seller does not have a valid Norwegian VAT ID on file as evidence that it is VAT-registered.

Why is Amazon continuing to collect Norwegian VAT when I have provided a valid Norwegian VAT ID?

Amazon will not calculate and collect Norwegian VAT if you have provided a valid Norwegian VAT ID as evidence that you are VAT-registered in Norway.

However, there may have been collected on the orders due to timing. Amazon calculates Norwegian VAT when an order is placed, and charges it to the seller account when the order is shipped. Therefore, Norwegian may have been collected on orders placed prior to the time when you had provided your Norwegian VAT.

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

Amazon calculates Norwegian VAT on fees when an order is placed, and collects it when an order is shipped. If the information you had provided at the time of the shipment indicated that you were a resident of Norway, then Norwegian 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 Norwegian VAT on my seller account?

You may request a refund for previously-charged Norwegian VAT once you have provided Amazon with a valid Norwegian VAT ID as evidence that you are VAT-registered in Norway.

To request a refund:

1. Submit your Norwegian VAT ID to Amazon by following the process listed above.

2. 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 Norwegian VAT charged to your seller account.

3. 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 Norwegian VAT collected on Selling on Amazon fees?

Amazon will provide a monthly tax invoice to sellers who have a valid Norwegian VAT registration number which will be emailed to the primary email address of the account. You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices .

Where you do not provide a valid VAT registration number, you will see VAT on your listing/referral fees in your Seller Central selling account, under the Order Details page.

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