新加坡商品及服務(wù)稅常見問(wèn)題

重要： 本頁(yè)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(wèn)，請(qǐng)咨詢您的專業(yè)顧問(wèn)。

根據(jù)特定條件，新加坡政府要求提供“遠(yuǎn)程服務(wù)”的非當(dāng)?shù)毓驹谙蛭醋?cè)商品及服務(wù)稅的新加坡居民或個(gè)人提供的這些服務(wù)代收新加坡商品及服務(wù)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 7% 的標(biāo)準(zhǔn)稅率對(duì)新加坡居民賣家支付的“我要開店”費(fèi)用代收代繳新加坡商品及服務(wù)稅，除非賣家已經(jīng)向亞馬遜提供了自己的新加坡商品及服務(wù)稅稅號(hào)，證明已在新加坡注冊(cè)了商品及服務(wù)稅。

向亞馬遜提供商品及服務(wù)稅稅號(hào)的新加坡賣家無(wú)需按 7% 的稅率為其“我要開店”費(fèi)用預(yù)交商品及服務(wù)稅。

向亞馬遜提供您的新加坡商品及服務(wù)稅稅號(hào)：

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(guó)家/地區(qū)列表中，選擇【新加坡】。

5. 添加您的 10 位商品及服務(wù)稅稅號(hào)，即【XXXXXXXXXX】。

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(duì)您的“我要開店”賬戶產(chǎn)生的影響，請(qǐng)?jiān)L問(wèn)新加坡稅務(wù)局網(wǎng)站。

常見問(wèn)題

我的銷售賬戶如何預(yù)交新加坡商品及服務(wù)稅？

如果您是新加坡居民，除非您已經(jīng)注冊(cè)了商品及服務(wù)稅并且已經(jīng)向亞馬遜提供了新加坡商品及服務(wù)稅稅號(hào)，證明您已在新加坡注冊(cè)了商品及服務(wù)稅，否則亞馬遜向您的銷售賬戶收取“我要開店”費(fèi)用（商品發(fā)布/推薦服務(wù)）時(shí)需要代收新加坡商品及服務(wù)稅。

我不再是新加坡居民，且已更新所有信息以體現(xiàn)我目前的地址。亞馬遜能將之前代收的新加坡商品及服務(wù)稅退回到我的賣家賬戶嗎？

亞馬遜需要根據(jù)您的賣家賬戶信息代收和代繳新加坡商品及服務(wù)稅。計(jì)算并代收新加坡商品及服務(wù)稅時(shí)，亞馬遜已掌握足夠的信息，確定您的賬戶與新加坡關(guān)聯(lián)。如果您未提供有效的新加坡商品及服務(wù)稅稅號(hào)，亞馬遜將無(wú)法退還新加坡商品及服務(wù)稅。

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。

您可以訪問(wèn)當(dāng)?shù)囟悇?wù)局網(wǎng)站在線注冊(cè)新加坡商品及服務(wù)稅稅號(hào)，也可以咨詢您的稅務(wù)和法律顧問(wèn)。

請(qǐng)注意，亞馬遜將代收商品及服務(wù)稅，除非您已在新加坡登記繳納商品及服務(wù)稅，并向我們提供您的商品及服務(wù)稅稅號(hào)。

我不是新加坡居民，亞馬遜會(huì)在向我的賬戶收取相關(guān)費(fèi)用時(shí)代收新加坡商品及服務(wù)稅嗎？

如果您不是新加坡居民，亞馬遜就不會(huì)針對(duì)通過(guò)您的賣家賬戶收取的“我要開店”費(fèi)用代收新加坡商品及服務(wù)稅。請(qǐng)咨詢您的，了解自己在新加坡是否有繳納商品及服務(wù)稅的義務(wù)。

亞馬遜如何代收新加坡商品及服務(wù)稅？

如果新加坡賣家未提供有效的新加坡商品及服務(wù)稅稅號(hào)證明自己已經(jīng)注冊(cè)了增值稅，亞馬遜會(huì)在收取“我要開店”費(fèi)用時(shí)按 7% 的標(biāo)準(zhǔn)稅率代收商品及服務(wù)稅。

在我提供了有效的新加坡商品及服務(wù)稅稅號(hào)后，為什么亞馬遜還繼續(xù)代收新加坡商品及服務(wù)稅？

如果您提供了有效的新加坡商品及服務(wù)稅稅號(hào)證明您已經(jīng)在新加坡注冊(cè)了商品及服務(wù)稅，亞馬遜將不會(huì)計(jì)算和代收新加坡商品及服務(wù)稅。

但是，由于時(shí)間問(wèn)題，亞馬遜可能會(huì)針對(duì)某些訂單代收商品及服務(wù)稅。亞馬遜會(huì)在買家下單時(shí)計(jì)算新加坡商品及服務(wù)稅，并在賣家履行訂單發(fā)貨時(shí)向賣家賬戶代收相應(yīng)稅費(fèi)。因此，亞馬遜可能已對(duì)下單時(shí)間早于您提供新加坡商品及服務(wù)稅稅號(hào)的時(shí)間的訂單代收了新加坡商品及服務(wù)稅。

我更新了自己的信息，以反映我當(dāng)前所在的地址位于新加坡境外。為什么亞馬遜還繼續(xù)對(duì)我代收新加坡商品及服務(wù)稅？

亞馬遜在買家下單時(shí)計(jì)算新加坡銷售及服務(wù)稅，并在訂單商品發(fā)貨時(shí)代收相應(yīng)稅費(fèi)。如果您在發(fā)貨時(shí)提供的信息表明您是新加坡居民，就會(huì)對(duì)您代收新加坡商品及服務(wù)稅。如果您在更新當(dāng)前地址和付款信息之前有處于“等待中”狀態(tài)的訂單，就會(huì)出現(xiàn)這種情況。

請(qǐng)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且準(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。

我如何才能獲得針對(duì)之前向我的賣家賬戶代收的新加坡商品及服務(wù)稅發(fā)放的退款？

如果您已經(jīng)向亞馬遜提供了有效的新加坡商品及服務(wù)稅稅號(hào)，證明您已在新加坡注冊(cè)了商品及服務(wù)稅，便可以針對(duì)之前向您代收的新加坡商品及服務(wù)稅向亞馬遜申請(qǐng)退款。

申請(qǐng)退款：

1. 請(qǐng)按照下列流程操作，向亞馬遜提交您的新加坡商品及服務(wù)稅稅號(hào)。

2. 使用“聯(lián)系我們”表，聯(lián)系賣家支持。
   

1. 選擇【我要開店】。

2. 點(diǎn)擊【其他問(wèn)題】，然后點(diǎn)擊【稅費(fèi)問(wèn)題】。

3. 在【您想咨詢哪些稅費(fèi)問(wèn)題】下面，針對(duì)向您的賣家賬戶代收的新加坡商品及服務(wù)稅申請(qǐng)退款。

3. 處理完您的申請(qǐng)后，亞馬遜將向您發(fā)送問(wèn)題的更新信息。如果您的申請(qǐng)獲得批準(zhǔn)，更新信息將包含您的賣家賬戶能夠收到退款的預(yù)計(jì)日期。

對(duì)于針對(duì)“我要開店”費(fèi)用代收的任何商品及服務(wù)稅，亞馬遜是否會(huì)向我提供發(fā)票？

亞馬遜能幫我填寫納稅申報(bào)單嗎？

雖然我們致力于幫助賣家，但不提供稅務(wù)咨詢或合規(guī)性方面的服務(wù)。請(qǐng)聯(lián)系稅務(wù)顧問(wèn)。

Singapore Goods and Services Tax (GST) frequently asked questions

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.

Subject to certain conditions, Singapore government requires non-resident companies providing “remote services” to collect Singapore GST on these services when they are provided to Singapore residents or persons who are not registered for GST. 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 Singapore ID as evidence that it is GST-registered in Singapore, the rule requires Amazon to collect and remit Singapore GST at a standard rate of 7% on Selling on Amazon fees charged to sellers who are residents of Singapore.

Singapore sellers who provide Amazon with their GST ID will not have GST of 7% applied to their Selling on Amazon fees.

To provide Amazon with your Singapore GST ID:

1. Log into Seller Central.

2. Under Settings choose Account Info.

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

4. From the list of countries, select Singapore.

5. Add your 10-digit GST ID, i.e. ‘XXXXXXXXXX’.

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 Singapore Tax Office website.

How does Singapore GST apply to my Selling account?

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

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

Amazon is required to charge and remit Singapore GST based on the information in your seller account. At the time the GST was calculated and collected, Amazon had enough information to associate your account with Singapore. Amazon cannot refund Singapore GST without a valid Singapore GST ID on file.

Note: There may be several addresses and payment methods associated with your seller account.

You may be eligible to register for a Singapore GST ID online by visiting your local tax office website or consult your tax and legal adviser.

Please note that we will charge you GST unless you are registered for GST in Singapore and have provided your GST ID to Amazon.

I am not a resident of Singapore; will Amazon charge my account Singapore GST on fees?

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

How is Singapore GST Charged?

Amazon will charge Singapore sellers a standard rate of 7% GST on Selling on Amazon fees if the seller does not have a valid Singapore GST ID on file as evidence that it is GST-registered.

Why is Amazon continuing to collect Singapore GST when I have provided a valid Singapore GST ID?

Amazon will not calculate and collect Singapore GST if you have provided a valid Singapore GST as evidence that you are GST-registered in Singapore.

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

I updated my information to reflect my current address, which is outside Singapore. Why is Amazon continuing to collect Singapore GST?

Amazon calculates Singapore GST 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 Singapore, then Singapore GST 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 Singapore GST on my seller account?

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

To request a refund:

1. Submit your Singapore GST ID to Amazon by following the process listed above.

2. Contact Amazon Seller Support through the Contact us form.
   

1. Choose Selling on Amazon.

2. Click Other issues and then Tax Questions.

3. Under What are your tax questions, request a refund of the Singapore GST 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 GST collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the Singapore 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 advisor.

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