中國臺(tái)灣非企業(yè)買家的中國臺(tái)灣云政府統(tǒng)一發(fā)票 (GUI) 常見問題

重要： 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，您應(yīng)咨詢您的專業(yè)顧問。

自 2017 年 5 月 1 日起，中國臺(tái)灣政府要求非居民企業(yè)（亞馬遜）針對(duì)向中國臺(tái)灣個(gè)人買家（非企業(yè)）提供電子服務(wù)（平臺(tái)）收取 5% 的中國臺(tái)灣。根據(jù)此法規(guī)，自 2020 年 1 月 1 日起，非居民企業(yè)需要向中國臺(tái)灣非企業(yè)買家開具稅務(wù)發(fā)票。

如果您是中國臺(tái)灣非企業(yè)買家，亞馬遜會(huì)針對(duì)中國臺(tái)灣居民賣家支付的“我要開店”費(fèi)用和月服務(wù)費(fèi)向您收取 5% 的中國臺(tái)灣增值稅。還會(huì)向您開具月度稅務(wù)發(fā)票。如果您是中國臺(tái)灣企業(yè)買家，則此法規(guī)不適用于您。

亞馬遜如何確定我是中國臺(tái)灣企業(yè)買家還是非企業(yè)買家？

亞馬遜將根據(jù)您提供的有效統(tǒng)一編號(hào)（簡(jiǎn)稱為 UBN#，即 8 位數(shù)的企業(yè)編號(hào)）來確認(rèn)您的企業(yè)身份。

我有統(tǒng)一編號(hào)。我如何向亞馬遜提供此信息？

要向亞馬遜提供您的統(tǒng)一編號(hào)，請(qǐng)執(zhí)行以下操作：

1. 登錄賣家平臺(tái)

2. 在“設(shè)置”下，選擇【賬戶信息】

3. 在“稅務(wù)信息”部分，點(diǎn)擊【信息】

4. 從國家/地區(qū)列表中，選擇【中國臺(tái)灣】

5. 添加您的 8 位數(shù) UBN

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】

有關(guān)更多信息，請(qǐng)參閱中國臺(tái)灣增值稅。

我是中國臺(tái)灣居民，我沒有 UBN。我可以使用我收到的 GUI 做些什么？

收到帶有 GUI 的月度稅務(wù)發(fā)票的中國臺(tái)灣居民可以參加每?jī)蓚€(gè)月一次的政府開辦的彩票活動(dòng)。每個(gè)云 GUI 代表一張彩票。中國臺(tái)灣政府將負(fù)責(zé)通過電子郵件通知中國臺(tái)灣非企業(yè)買家彩票結(jié)果，只要買家的電子郵件地址連接到電子發(fā)票平臺(tái)，即可通過政府開發(fā)的應(yīng)用程序索取現(xiàn)金獎(jiǎng)勵(lì)。

在哪里可以下載月度稅務(wù)發(fā)票？

要下載帶有 GUI 的月度稅務(wù)發(fā)票，請(qǐng)執(zhí)行以下操作：

1. 登錄賣家平臺(tái)

2. 將鼠標(biāo)懸停在【報(bào)告】上

3. 選擇【稅務(wù)文件庫】

4. 選擇【賣家費(fèi)用稅務(wù)發(fā)票】選項(xiàng)卡

5. 點(diǎn)擊【查看】以查看您的月度稅務(wù)發(fā)票

如何查看彩票結(jié)果并索取獎(jiǎng)勵(lì)？

您需要下載財(cái)務(wù)部的移動(dòng)應(yīng)用或進(jìn)入財(cái)務(wù)部的電子發(fā)票平臺(tái)，并使用手機(jī)條形碼或 MOICA ID 將您的有效電子郵件地址（已提供給亞馬遜）設(shè)置到電子發(fā)票平臺(tái)上的賬戶。然后，您將獲得移動(dòng)應(yīng)用或電子發(fā)票平臺(tái)上的功能，例如詢問發(fā)票、自動(dòng)檢查彩票號(hào)碼和獲得彩票中獎(jiǎng)通知。如果您已經(jīng)將提供給亞馬遜的電子郵件地址設(shè)置到您的賬戶，那么您應(yīng)該可以通過登錄財(cái)務(wù)部的電子發(fā)票平臺(tái)或相關(guān)移動(dòng)應(yīng)用訪問開具的稅務(wù)發(fā)票。

Taiwan Cloud Government Uniform Invoices (GUIs) for Taiwanese non-business customers 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 advisers if you have any questions.

Starting from May 1, 2017, the Taiwanese government requires non-resident entrises (Amazon) to charge 5% Taiwanese Value Added Tax (“VAT”) on their supplies of electronic services (Platform) to Taiwanese individual customers (non-business). Further to this legislation, non-resident entrises are required to issue tax invoices to Taiwanese non-business customers from January 1, 2020.

If you are a Taiwanese non-business customer, Amazon will charge you the 5% Taiwan VAT fees on Selling on Amazon fees and monthly subscription fees paid by sellers who are residents in Taiwan. Amazon will also issue monthly tax invoices to you. If you are a Taiwanese corporate customer, this does not apply to you.

How does termine if I am a Taiwanese corporate customer or a non-business customer?

Amazon would rely upon your provision of a valid Unified Business Number (referred to as UBN#, i.e. 8-digit business ID number) to confirm your business identity.

I have a Unified Business Number. How do I provide this information to Amazon?

To provide Amazon with your Unified Business Number:

1. Log into Seller Central

2. Under Settings, choose Account Info

3. In the section Tax Information, click on VAT information

4. From the list of countries, select Taiwan

5. Add your 8-digit UBN

6. Click I accept and acknowledge all conditions set out in the Tax registration agreement

7. Click Save

For additional information, refer to Taiwan Value Added Tax ().

I'm a Taiwanese resident and I do not have a UBN. What can I do with the GUIs I receive?

Taiwanese residents who receive monthly tax invoices with their GUIs may participate in a bi-monthly government-run lottery. Each cloud GUI represents a lottery ticket. The Taiwan government will be responsible for notifying Taiwanese non-business customers by email of the lottery results, and they allow customers to claim cash rewards via a government-developed application as long as the customer email addresses are connected to the E-Invoice Platform.

Where can I download a monthly tax invoice?

To download your monthly tax invoice with the GUIs:

1. Log into Seller Central

2. Mouse over Reports

3. Select Tax Document Library

4. Select the Seller Fee Tax Invoices tab

5. Click View to see your monthly tax invoice

How can I check lottery results and claim rewards?

You would need to download the mobile app of the Ministry of Finance or go to The E-Invoice Platform of Ministry of Finance and set your valid email address (which was provided to Amazon) to your account on E-invoice platform setup with the mobile phone barcode or your MOICA ID. Then you will be provided with functions on the mobile App or the E-Invoice Platform, such as inquiring about invoices, checking lottery numbers automatically, and getting a lottery winning notification. If you have already set the email address provided to Amazon to your account, you should be able to access issued tax invoices by logging onto E-Invoice Platform of Ministry of Finance or related mobile apps.

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