wish商戶平臺(tái)墨西哥VAT介紹-ESG跨境

Wish商戶平臺(tái)墨西哥介紹

墨西哥政府出臺(tái)的新稅收改革法案要求 代扣墨西哥商戶在 Wish 平臺(tái)上的銷售增值稅 (VAT)。具體來說，如果通過 Wish 平臺(tái)售出的產(chǎn)品從墨西哥地址發(fā)貨且收貨地址（即目的地）位于墨西哥，則該產(chǎn)品的銷售額需繳納。

重要提示：商戶的墨西哥聯(lián)邦注冊稅號(hào)（RFC 稅號(hào)）將決定 Wish 從其銷售額中收取增值稅的方式。

自 UTC 時(shí)間2020年12月21日晚8時(shí)起，Wish 將開始向符合上述增值稅納稅要求的產(chǎn)品的訂單代收墨西哥增值稅（向用戶展示的標(biāo)價(jià)已包括16%的增值稅)。如果您已提供有效的 RFC 稅號(hào)，Wish 將根據(jù)您的賬戶類型執(zhí)行預(yù)扣和繳納流程：

• 企業(yè)（法人）賬戶：wish商戶平臺(tái)會(huì)將從您相關(guān)銷售額中收取的全額增值稅匯款給您，然后由您繳納給墨西哥政府。   

• “個(gè)人”（自然人）賬戶：wish商戶平臺(tái)會(huì)將從您相關(guān)銷售中收取的增值稅額的50%匯款給您，并建議您將其繳納給墨西哥政府。其余50%將由 Wish 直接繳納給墨西哥政府。

如果您尚未向 Wish 提供有效的 RFC 稅號(hào)，Wish 將從您的銷售額中預(yù)扣全額增值稅 (16%)，并將其繳納給墨西哥政府。

Mexico:

VAT

New tax reform legislation has been introduced by the Mexican government that requires Wish to act as a withholding agent for Value Added Tax (VAT) on the sales the merchants conduct through our platform. VAT applies to sales made on the Wish platform if goods are shipped from an address in Mexico and the ship-to address (destination) is located in Mexico.

Important: Merchants’ Registro Federal de Contribuyentes identification number (RFC ID) will determine how Wish will collect VAT from your sales. 

Effective December 21, 2020 8:00PM UTC, Wish will begin withholding  Mexico VAT on the sale (price displayed to customers includes 16% VAT) of products that the merchants domiciled in Mexico have offered to customers in Mexico whenever is applicable. If you provided your valid RFC ID to Wish: 

• As a Business (persona moral): 100% of collected VAT from your sales will be remitted to you, which you can subsequently remit to the Mexican government.   

•  As an Individual (persona física): 50% of collected VAT from your sales will be remitted to you that you are advised to remit to the Mexican government. The other 50% will be remitted directly to the Mexican government by Wish.

If you have not provided your valid RFC ID to Wish, you should expect that 100% of collected VAT on your sales (16%) will be withheld and remitted to the Mexican government by .

特別聲明：以上文章內(nèi)容僅代表作者本人觀點(diǎn)，不代表ESG跨境電商觀點(diǎn)或立場。如有關(guān)于作品內(nèi)容、版權(quán)或其它問題請(qǐng)于作品發(fā)表后的30日內(nèi)與ESG跨境電商聯(lián)系。