臺灣地區(qū)增值稅 (VAT)

重要： 本頁信息不構成稅務、法律或其他專業(yè)建議，也不得用作此類用途。如果您有任何疑問，應咨詢您的專業(yè)顧問。

自 2017 年 9 月 1 日起，臺灣地區(qū)政府將開始實施法例，要求提供“遠程服務”的非居民賣家針對其向未登記繳納增值稅的臺灣地區(qū)居民或個人提供的此類服務收取臺灣地區(qū)增值稅。由此而論，亞馬遜提供的遠程服務涉及“我要開店”費用。該法例要求亞馬遜按 5% 的標準稅率針對臺灣地區(qū)居民賣家支付的“我要開店”費用代收代繳臺灣地區(qū)增值稅，除非賣家向亞馬遜提供其臺灣地區(qū)統(tǒng)一公司注冊號 (UBN) 證明它已在臺灣地區(qū)登記繳納增值稅。向亞馬遜提供其 UBN 的臺灣地區(qū)賣家支付的“我要開店”費用無需按 5% 的稅率繳納增值稅。

要向亞馬遜提供您的臺灣地區(qū) UBN，請按以下步驟操作：

1. 登錄賣家平臺。

2. 在“設置”下，選擇【賬戶信息】。

3. 在“稅務信息”部分，點擊【VAT 信息】。

4. 從國家/地區(qū)列表中選擇【臺灣】。

5. 添加您的 8 位臺灣地區(qū) UBN。

6. 點擊【我接受并同意稅務登記協(xié)議中陳述的所有條件】。

7. 點擊【保存】。

要了解此法規(guī)對您的“我要開店”賬戶有何影響，請訪問臺灣地區(qū)的稅務總局、財政部網(wǎng)站。

如果您是臺灣地區(qū)居民，則除非您已登記繳納增值稅并向亞馬遜提供臺灣地區(qū)統(tǒng)一公司注冊號 (UBN) 證明您已在臺灣地區(qū)登記繳納增值稅，否則亞馬遜向您的銷售賬戶收取的“我要開店”費用需要繳納臺灣地區(qū)增值稅。

我如何獲取臺灣地區(qū)統(tǒng)一公司注冊號？

您可以在線注冊臺灣地區(qū)統(tǒng)一公司注冊號，或咨詢您的稅務和法律顧問。請注意，我們將向您收取增值稅，除非您已在臺灣地區(qū)登記繳納增值稅，并向我們提供您的 UBN。

我不是臺灣地區(qū)居民。亞馬遜會從我的賬戶收取臺灣地區(qū)增值稅費嗎？

如果您不是臺灣地區(qū)居民，亞馬遜向您收取的“我要開店”費用則無需繳納臺灣地區(qū)增值稅。請咨詢您的稅務顧問，了解您是否有繳納臺灣地區(qū)增值稅的義務。

如何征收臺灣地區(qū)增值稅？

如果賣家無法提供有效的臺灣地區(qū) UBN 文件證明它已登記繳納增值稅，亞馬遜會按 5% 的標準稅率對其支付的“我要開店”費用收取增值稅。亞馬遜將從 2017 年 7 月 1 日開始計算和征收臺灣地區(qū)增值稅。

為什么在我已提供有效的臺灣地區(qū) UBN 后，亞馬遜仍然向我征收臺灣地區(qū)？

如果您提供了有效的臺灣地區(qū) UBN 證明您已在臺灣地區(qū)登記繳納增值稅，亞馬遜不會對您計算并征收臺灣地區(qū)增值稅。

但是，由于時效原因，某些訂單可能已被征收增值稅。亞馬遜會在買家下單后計算臺灣地區(qū)增值稅，并在訂單發(fā)貨后向您的賬戶收取。因此，在您提供您的臺灣地區(qū) UBN 之前，亞馬遜可能已對您收到的訂單征收了臺灣地區(qū)增值稅。

我已更新信息，顯示我的當前地址在臺灣地區(qū)境外。為什么亞馬遜仍然對我征收臺灣地區(qū)增值稅？

亞馬遜在買家下單后針對相應費用計算臺灣地區(qū)增值稅，并在訂單發(fā)貨后收取。如果您在發(fā)貨時提供的信息表明您是臺灣地區(qū)居民，就會對您征收臺灣地區(qū)增值稅。如果您在更新當前地址和付款信息之前有等待中的訂單，就會出現(xiàn)這種情況。

請轉(zhuǎn)到賣家賬戶信息并查看每一部分的內(nèi)容，確保您的所有信息完整且準確。

注意： 您的賣家賬戶可能關聯(lián)了多個地址和多種付款方式。

我已不是臺灣地區(qū)居民，而且已經(jīng)將所有地址信息都改成了當前地址。亞馬遜能否將之前收取的臺灣地區(qū)增值稅退回我的賣家賬戶？

亞馬遜需要根據(jù)您的賣家賬戶信息代收代繳臺灣地區(qū)增值稅。在計算和收取臺灣地區(qū)時，亞馬遜有足夠的信息證明您的賬戶與臺灣地區(qū)相關。如果您無法提供有效的臺灣地區(qū) UBN 文件，亞馬遜就不能為您退回臺灣地區(qū)增值稅。

我如何才能獲得亞馬遜之前向我的賣家賬戶收取的臺灣地區(qū)退款？

如果您已向亞馬遜提供有效的臺灣地區(qū) UBN 證明您已在臺灣地區(qū)登記繳納增值稅，便可以請求亞馬遜退回之前對您征收的臺灣地區(qū)增值稅。

要申請退款：

1. 按下列流程操作，向亞馬遜提交您的臺灣地區(qū) UBN。

2. 聯(lián)系。
   

1. 選擇【我要開店】。

2. 點擊【其他問題】，然后點擊【稅費問題】。

3. 在【您想咨詢哪些稅費問題】下面，針對向您的賣家賬戶收取的臺灣地區(qū)增值稅申請退款。

   注意： 臺灣地區(qū)增值稅退款申請的處理時間最長為 90 天。

完您的申請后，將向您發(fā)送問題的更新信息。如果您的申請得到批準，更新信息將提供您的賣家賬戶收到退款的預計日期。

針對“我要開店”費用收取的臺灣地區(qū)增值稅，亞馬遜是否會向我提供發(fā)票？

根據(jù)臺灣地區(qū)的法規(guī)，亞馬遜無需開具稅務發(fā)票。您可在日期范圍報告中找到每月的所有活動。要查看這些報告，請依次轉(zhuǎn)到【賣家平臺】 > 【報告】 > 【付款】 > 【日期范圍報告】，然后選擇特定時間段的交易報告。

亞馬遜能幫我填寫納稅申報單嗎？

雖然我們致力于幫助賣家，但我們不提供稅務咨詢或合規(guī)性方面的服務。請聯(lián)系稅務顧問。

Taiwan Value Added Tax (VAT)

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.

Beginning September 1, 2017, the Taiwanese government has implemented legislation requiring non-residents who are providing "remote services" to begin collecting Taiwanese VAT on these services when they are provided to Taiwanese residents or persons who are not registered for VAT. In this context, remote services provided by Amazon are the Selling on Amazon fees. Unless a seller has provided Amazon with its Taiwanese Unified Business Number (UBN) as evidence that it is VAT-registered in Taiwan, the rule requires Amazon to collect and remit Taiwanese VAT at a standard rate of 5% on Selling on Amazon fees paid by sellers who are residents of Taiwan. Taiwanese sellers who provide Amazon with their UBN will not have a VAT of 5% applied to their Selling on Amazon fees.

To provide Amazon with your Taiwanese UBN:

1. Log in to Seller Central.

2. Under Settings, choose Account Info.

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

4. Click on Add New VAT/GST Registration Number.

5. Select Taiwan from the list of countries.

6. Add your 8-digit Taiwanese UBN.

7. Choose or add a business address.

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

9. Click Save.

To learn more about how this regulation impacts your Selling on Amazon account, visit the Taiwanese Taxation Administration, Ministry of Finance website.

How does this apply to my selling account?

If you are a resident of Taiwan, Selling on Amazon fees charged to your selling account are subject to Taiwanese VAT unless you are VAT-registered and have provided Amazon with a Taiwanese Unified Business Number (UBN) as evidence that you are VAT-registered in Taiwan.

How do I obtain a Taiwanese Unified Business Number?

You can register for a Taiwanese Unified Business Number online or consult your tax and legal adviser. Please note that we will charge you VAT unless you are registered for VAT in Taiwan and have provided your UBN to us.

I am not a Taiwanese resident. Will Amazon charge my account with Taiwanese VAT fees?

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

How is Taiwanese VAT charged?

Amazon will charge Taiwanese sellers a standard rate of 5% on their Selling on Amazon fees if the seller does not have a valid Taiwanese UBN on file as evidence that it is VAT-registered. Amazon began calculating and collecting Taiwanese VAT on fees effective July 1, 2017.

Why is Amazon continuing to collect Taiwanese VAT after I provided a valid Taiwanese UBN?

Amazon will not calculate and collect Taiwanese VAT if you provided a valid Taiwanese UBN as evidence that you are VAT-registered in Taiwan.

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

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

Amazon calculates Taiwanese 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 Taiwan, then Taiwanese 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.

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

Amazon is required to charge and remit Taiwanese 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 Taiwan. Amazon cannot refund Taiwanese VAT without a valid Taiwanese UBN on file.

How do I receive a refund for previously charged Taiwanese VAT on my seller account?

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

To request a refund:

1. Submit your Taiwanese UBN to Amazon by following the process listed above.

2. Contact Amazon Seller Support.
   

1. If prompted, choose Selling on Amazon.

2. Click Other issues and then Tax Questions.

3. Under What are your tax questions, request a refund of the Taiwanese VAT charged to your seller account.

   Note: Taiwanese VAT refund requests can take up to 90 days to process.

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 Taiwanese VAT collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the Taiwanese legislation. All monthly activity can be found in date range reports. You can view these reports by going to Seller Central > Reports > Payments > Date Range Reports > and selecting a transactional report for a particular timeframe.

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 adviser.

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