亞馬遜官方解讀阿爾巴尼亞增值稅 (VAT)

亞馬遜觀察

2022-03-28

1021

Important:?本頁信息不構(gòu)成稅務(wù)、法律或其他專業(yè)建議，也不得作為此類用途使用。如有任何疑問，您應(yīng)咨詢您的專業(yè)顧問。

阿爾巴尼亞增值稅 (VAT) 常見問題

Important: 本頁信息不構(gòu)成稅務(wù)、法律或其他專業(yè)建議，也不得作為此類用途使用。如有任何疑問，您應(yīng)咨詢您的專業(yè)顧問。

阿爾巴尼亞政府的規(guī)定要求遠(yuǎn)程服務(wù)提供商計算并征收阿爾巴尼亞增值稅。

自 2018 年 1 月 1 日起，除非阿爾巴尼亞居民賣家已提供其增值稅號（納稅人識別號 - TIN），否則亞馬遜將以 20% 的標(biāo)準(zhǔn)稅率針對月度訂閱費(fèi)和其他“我要開店”費(fèi)用征收和代繳阿爾巴尼亞增值稅。

位于阿爾巴尼亞并在亞馬遜網(wǎng)站上銷售商品的賣家可以向亞馬遜提供其阿爾巴尼亞增值稅號，亞馬遜將不會針對“我要開店”費(fèi)用征收 20% 的阿爾巴尼亞增值稅。

請按照以下步驟操作，向亞馬遜提供您的阿爾巴尼亞增值稅號：

登錄賣家平臺。
在“設(shè)置”下，選擇賬戶信息。
在“稅務(wù)信息”部分，點擊增值稅信息。
從國家/地區(qū)列表中，選擇“阿爾巴尼亞”。
添加您的增值稅號。
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。
點擊保存。

常見問題

該協(xié)議對我的賣家賬戶有何影響？

如果您是阿爾巴尼亞居民，亞馬遜向您的賣家賬戶收取的“我要開店”費(fèi)用需要繳納阿爾巴尼亞增值稅，除非您已向亞馬遜提供有效的號。

如何獲取阿爾巴尼亞增值稅號？

您可以在線注冊阿爾巴尼亞增值稅號。有關(guān)更多信息，請參閱阿爾巴尼亞官方網(wǎng)站中的“稅務(wù)”。

我不是阿爾巴尼亞居民。亞馬遜向我的賬戶所收取的“我要開店”費(fèi)用是否需要繳納阿爾巴尼亞增值稅？

如果您不是阿爾巴尼亞居民，亞馬遜向您的賣家賬戶收取的“我要開店”費(fèi)用則無需繳納阿爾巴尼亞增值稅。請咨詢您的稅務(wù)顧問，了解您在阿爾巴尼亞是否有任何增值稅義務(wù)。

如何向亞馬遜提供增值稅號？

您可以向亞馬遜提供您的阿爾巴尼亞增值稅號。登錄賣家平臺，點擊設(shè)置 > 賬戶信息，然后點擊“稅務(wù)信息”模塊下的增值稅信息。

亞馬遜如何征收阿爾巴尼亞增值稅？

如果賣家不具備有效的阿爾巴尼亞增值稅點，亞馬遜將以 20% 的標(biāo)準(zhǔn)稅率針對“我要開店”費(fèi)用和月度訂閱費(fèi)向賣家征收增值稅。

我提供有效的阿爾巴尼亞增值稅號后，亞馬遜為何仍征收阿爾巴尼亞增值稅？

如果您已向亞馬遜提供有效的阿爾巴尼亞增值稅號，亞馬遜將不會計算或征收阿爾巴尼亞增值稅。亞馬遜會在買家下單時計算相關(guān)費(fèi)用的增值稅，并在配送訂單時向賣家賬戶征收相應(yīng)稅費(fèi)。因此，在您提供增值稅號之前，亞馬遜可能已對下達(dá)的訂單征收了阿爾巴尼亞增值稅。

我更新了自己的信息，以反映我當(dāng)前所在的地址位于阿爾巴尼亞境外。亞馬遜為何仍對我征收阿爾巴尼亞增值稅？

除非您在交易時提供的信息表明您是阿爾巴尼亞居民，否則亞馬遜不會計算或征收您的賣家賬戶費(fèi)用的阿爾巴尼亞增值稅。亞馬遜會在買家下單時計算相關(guān)費(fèi)用的阿爾巴尼亞增值稅，并在配送訂單時征收相應(yīng)稅費(fèi)；在您更新當(dāng)前地址和付款信息之前，可能已存在一些待處理訂單。

請轉(zhuǎn)到賣家賬戶信息并查看各部分的內(nèi)容，以確保您的所有信息完整且準(zhǔn)確。請注意，可能有多個地址和多種與您的賣家賬戶關(guān)聯(lián)。

我已不是阿爾巴尼亞居民，且已更新了與當(dāng)前地址相關(guān)的所有信息。亞馬遜能否將之前征收的阿爾巴尼亞增值稅退回我的賣家賬戶？

亞馬遜需要根據(jù)您的賣家賬戶信息征收和代繳阿爾巴尼亞增值稅。在征收阿爾巴尼亞增值稅時，亞馬遜有足夠信息將您的賬戶與阿爾巴尼亞關(guān)聯(lián)。如果您沒有有效的阿爾巴尼亞增值稅號，亞馬遜將無法退回阿爾巴尼亞增值稅。

我如何才能獲得亞馬遜之前向我的賣家賬戶征收的阿爾巴尼亞增值稅的退款？

要申請退款，您需要在賣家平臺的“稅務(wù)登記信息”頁面上向亞馬遜提供您的阿爾巴尼亞增值稅號。然后，您需要聯(lián)系，申請退還向您的賣家賬戶征收的阿爾巴尼亞增值稅費(fèi)用。

阿爾巴尼亞增值稅退款申請的處理時間最長為 90 天。亞馬遜將向您發(fā)送更新信息，告知您賣家賬戶收到退款的預(yù)計日期（如果您的申請得到批準(zhǔn)）。

對于針對月度訂閱費(fèi)和“我要開店”費(fèi)用征收的每筆阿爾巴尼亞增值稅，亞馬遜會向我提供發(fā)票嗎？

如果賣家為其月度訂閱費(fèi)和“我要開店”費(fèi)用繳納了阿爾巴尼亞增值稅，亞馬遜會提供月度發(fā)票。亞馬遜會向您的賣家賬戶中提及的主要電子郵件地址發(fā)送月度發(fā)票。

您還可以登錄賣家平臺并依次轉(zhuǎn)到報告 > 稅務(wù)文檔庫 > 賣家費(fèi)用稅務(wù)發(fā)票，查看月度發(fā)票。

我為何沒收到顯示阿爾巴尼亞增值稅的發(fā)票？

如果您已向亞馬遜提供有效的阿爾巴尼亞增值稅號，或者亞馬遜并未向您征收任何月度訂閱費(fèi)，且您的賬戶在該月沒有任何銷售活動，您將不會收到顯示阿爾巴尼亞增值稅的發(fā)票。

我已向亞馬遜提供我的阿爾巴尼亞增值稅號。亞馬遜會給我發(fā)送帶有阿爾巴尼亞增值稅號的更新版發(fā)票嗎？

亞馬遜無法修改之前的發(fā)票以反映您的賣家賬戶中所作的修改。但是，如果您認(rèn)為您錯誤地支付了，或者您有增值稅號，則可以申請退款。

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(wù)咨詢或合規(guī)性方面的服務(wù)。如果您對稅款有任何疑問或需要協(xié)助報稅，請聯(lián)系。我們已經(jīng)創(chuàng)建了第三方稅務(wù)顧問名單，但僅作為賣家資源提供。

Albania Valued Added Tax (VAT) 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.

The Albania government has rules in place requiring providers of remote services to calculate and collect Albania VAT.
Starting January 1, 2018, unless an Albania-resident seller has provided their VAT ID (Tax Identification Number - TIN), Amazon will collect and remit Albania VAT at a standard rate of 20% on monthly subscription fees and other Selling on Amazon fees.
Sellers who are located in Albania and sell on Amazon websites can provide Amazon with their Albania VAT ID and Amazon will not charge the 20% Albania VAT on their Selling on Amazon fees.
Follow the steps below to provide Amazon with your Albania VAT ID:
Sign in to Seller Central.
Under Settings choose Account Info.
In the section Tax Information, click VAT information.
From the list of countries, select Albania.
Add your VAT ID.
Select I accept and acknowledge all conditions set out in the Tax registration agreement.
Click Save.

FAQ
How does this apply to my selling account?
If you are a resident of Albania, Selling on Amazon Fees charged to your selling account will be subject to Albania VAT unless you have provided Amazon with a valid VAT ID.
How do I obtain an Albania VAT ID?
You may be able to register for an Albania VAT ID online. For more information, see the Taxation in Albania official website.
I am not an Albania resident. Will the Selling on Amazon fees charged to my account be subject to Albania VAT?
If you are not a resident of Albania, Selling on Amazon fees through your selling account will not be subject to Albania VAT. Consult your tax advisor to understand if you have any VAT obligations in Albania.
How do I provide my VAT ID to Amazon?
You can provide your Albania VAT ID to Amazon. Sign in to Seller Central, click Settings > Account Info, and click VAT Information under the Tax Information module.
How is Albania VAT charged?
Amazon will charge sellers a standard rate of 20% VAT on Selling on Amazon fees and monthly subscription fees if the seller does not have a valid Albania VAT ID.
Why is Amazon continuing to collect Albania VAT when I have provided a valid Albania VAT ID?
Amazon will not calculate or collect Albania VAT if you have already provided Amazon with a valid Albania VAT ID. Amazon calculates VAT on fees when an order is placed and charges it to the Seller account when the order is shipped. Therefore, Albania VAT may have been collected on orders placed prior to the time you provided your VAT ID.
I updated my information to reflect my current address which is outside Albania. Why is Amazon continuing to collect Albania VAT?
Amazon will not calculate or collect Albania VAT on your selling account fees unless the information you have provided at the time of the transaction indicates you are a resident of Albania. Amazon calculates Albania VAT on fees when an order is placed and collects it when an order is shipped; there may have been existing 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 that there may be several addresses and payment methods associated with your selling account.
I am no longer a resident of Albania, and I have updated all my information to reflect my current address. Can Amazon refund previously charged Albania VAT to my selling account?
Amazon is required to charge and remit Albania VAT based on the information in your selling account. At the time the Albania VAT was collected, Amazon had enough information to associate your account with Albania. Amazon cannot refund Albania VAT without a valid Albania VAT ID.
How do I receive a refund for previously charged Albania VAT on my selling account?
To request a refund, you will need to provide your Albania VAT ID to Amazon on the Tax Registration Information page in Seller Central. Then you will need to contact Amazon Seller Support to request a refund of the Albania VAT charged to your selling account.
Albania refund requests can take up to 90 days to process. You will receive an update from Amazon informing you about the estimated date when you can expect to receive a refund in your selling account, if your request was approved.
Will Amazon provide me with an invoice for any Albania VAT collected on my monthly subscription fees and Selling on Amazon fees?
Amazon will provide a monthly invoice to sellers who are charged Albania on their monthly subscription fees and Selling on Amazon fees. Your monthly invoice will be emailed to the primary email address mentioned in your selling account.
You can also view your monthly invoices by signing in to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices.
Why I did not receive the invoice showing Albania VAT?
You will not receive an invoice showing Albania VAT, if you have provided Amazon with a valid Albania VAT ID or 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 provided Amazon with my Albania VAT ID. Can Amazon send me updated invoices with my Albania VAT ID?
Amazon cannot modify prior invoices to reflect changes made to your selling account. However, if you believe you have been charged VAT in error, or since you have had a VAT ID, you may request a refund.
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.