新政策|亚马逊平台将向为提供税号的印度广告商收取商品及服务税（下）

亚马逊观察

2022-03-28

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电子化服务的商品及服务税是基于开具发票时您账户中的信息收取的。如果您没有有效的商品及服务税注册号和登记证或者确认登记在相关期间已生效的其他证明，亚马逊无法退还商品及服务税。

对广告费收取印度商品及服务税的常见问题

我已经更新了所有信息，以体现我的商品及服务税注册号。亚马逊能否将之前收取的商品及服务税退还到我的账户？

要获得商品及服务税退款，请联系亚马逊支持，申请退回我们向您的账户所收取的费用，并提供在您所申请的退款期间有效的商品及服务税注册号和登记证。

处理商品及服务税退款申请可能需要 30 到 60 天。处理完您的退款申请后，亚马逊会告知您最新的进展情况。如果您的退款申请获得批准，我们将会在最新进展情况中告知您预计退款何时可以到账。

我已经在我的账户中添加了我的商品及服务税注册号。亚马逊会向我发送带有我商品及服务税注册号的更新版发票吗？

亚马逊无法修改之前开具的发票，以体现您对卖家账户或供应商账户所做的变更（如商品及服务税税号）。如果之前的发票不正确，并且您要申请退款，请联系亚马逊支持。

对于针对我的广告费所收取的所有商品及服务税，亚马逊会向我提供发票吗？

如果亚马逊向卖家支付的月服务费收取了商品及服务税，则会每月定期提供广告发票。您还可以依次转至【卖家平台】 > 【报告】 > 【税务文件库】 > 【卖家费用税务发票】，查看每月的发票。

我为什么没有收到税务发票？

如果亚马逊向卖家支付的月服务费收取了商品及服务税，则会每月定期提供广告发票。只有在相关税务机构要求的情况下，我们才会提供正式的税务发票。但是，如果您无需支付任何月服务费，或者您的账户本月没有任何业务，您通常不会收到税务发票。

我需要为过去的费用支付商品及服务税吗？

亚马逊将仅对 2020 年 5 月 1 日起收取的美国广告费征收商品及服务税。

我是个人/拥有个人销售账户，而不是公司，是否会对我有影响？

无论您是个人还是公司，如果您有商品及服务税税号，则可以将其提供给亚马逊，我们的系统在确定如何对您的费用进行税务处理时会对此加以考虑。如果没有提供商品及服务税税号，除了您的费用外，还会计算并收取所有适用的商品及服务税。如果您不确定自己是否有资格获得商品及服务税税号，请咨询您的。

我有多个广告账户，会发生哪些变化？

就您的美国广告账户而言，自 2020 年 5 月 1 日起，将会开始针对因在 amazon.com 上的商品推广、和展示推广等广告活动而向未在我们的系统中提供当前通用的商品及服务税税号的广告商所支付的费用收取商品及服务税（如适用）。

我有多个广告账户，我需要做什么？

就您的美国广告账户而言，自 2020 年 5 月 1 日起，亚马逊将会开始向未在我们的系统中提供当前通用的商品及服务税税号的广告商收取商品及服务税（如适用）。如果您已经有了一个有效的商品及服务税税号，但是尚未提供给我们，请转至您的账户并更新信息。

我没有商品及服务税税号，我该怎么做？

如果您没有商品及服务税税号，则无需采取进一步的措施，我们的系统在确定如何对您的费用进行税务处理时会对此加以考虑，也就是说，我们将会根据您的卖家账户/广告账户中提供的信息计算并收取任何适用的税费。但是，如果您不确定自己是否有资格获得商品及服务税税号，请咨询您的。

我在美国，为什么亚马逊向我收取了商品及服务税？

我们的系统在确定是否要对您的广告费收取商品及服务税时，会考虑各种因素，因此您可能要查看或更新您卖家账户/广告账户中的数据。如果您认为我们错误地向您收取了商品及服务税，请联系支持，确定您是否可以退款。

为什么亚马逊需要我在美国广告账户填写我的商品及服务税税号？

我们的系统在确定是否要对您的广告费收取商品及服务税时，会考虑您所在的位置。如果您在您所在的位置有商品及服务税税号，则可能要将此信息输入到您的广告账户中，以便我们进行正确的税务处理。

India Goods and Services Tax (GST) on Advertising Fees Frequently Asked Questions
I have updated all my information to reflect my GST registration number. Can Amazon refund previously-charged GST to my account?
ESS GST charges are based on the information available in your account at the time of invoicing. Amazon cannot refund GST without a valid GST registration number and registration certificate or other evidence confirming that the registration was in effect during the period in question.
To obtain a GST refund, contact Amazon Support to request the refund charged to your account and provide a valid GST registration number and registration certificate covering the period of the refund.
GST refund requests can take 30-60 days to process. You will receive an update from Amazon when your refund request has been processed. The update will provide the estimated date when you can expect to receive a refund in your account if your refund request is approved.
I have added my GST registration number in my account. Can Amazon send me updated invoices with my GST registration number?
Amazon cannot modify previously issued invoices to reflect changes made to your seller or vendor account (like a GST number). If a previous invoice is incorrect, and you are seeking a refund, contact Amazon Support.
Will Amazon provide me with an invoice for any GST collected on my advertising fees?
Amazon will provide a monthly advertising invoice to sellers who are charged GST on their monthly fees. You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices
Why did I not receive a tax invoice?
Amazon will provide a monthly advertising invoice to sellers who are charged GST on their monthly fees. A formal tax invoice will only be provided where this is required by relevant tax authorities. However, you will not normally receive a tax invoice if you are not subject to any monthly fees or there has been no activity on your account for the month.
Will I have to pay GST on my past fees?
Amazon will be collecting GST on US advertising fees charged from May 1, 2020 onwards only.
I am an individual / have an individual selling account, not a business – does this impact me?
Whether you are an individual or a business, if you have a GST ID you may provide it to Amazon and our systems will take this into account when determining the tax treatment of your fees. If no GST ID is provided, Amazon will calculate and collect any applicable GST in addition to your fees. If you are unsure whether you may be entitled to a GST ID, consult your tax advisor.
I have multiple advertising accounts – what is changing?
In relation to your US Advertising account, and effective May 1, 2020, Amazon will, where applicable, begin charging GST on fees for Sponsored Products, Sponsored Brands, and Sponsored Display advertising campaigns on amazon.com billed to advertisers who have not provided their current GST ID in our systems.
I have multiple advertising accounts – what do I need to do?
In relation to your US Advertising account, and effective May 1, 2020, Amazon will, where applicable, begin charging GST to advertisers who have not provided their current GST ID in our systems. If you have not yet provided us with a valid GST ID but have one available, go to your account and update your information.
I do not have a GST ID – what should I do?
If you do not have a GST ID, no further action is required and our systems will take this into account when determining the tax treatment of your fees, in other words, based on the information available in your seller/advertiser account we will calculate and collect any applicable taxes. However, if you are unsure whether you may be entitled to a GST ID, consult your tax advisor.
I am based in the US why have you charged me GST?
Our systems take various indicators into account when determining whether GST is applicable to your advertising fees so you may to review or update the data in your seller/advertising account. If you believe that GST has been charged in error, contact Amazon Support to check your eligibility for a refund.
Why do you need my GST ID for my US advertising account?
Our systems take into account where you are located when determining whether GST is applicable to your advertising fees. If you have a GST ID where you are based, you may to enter this information into your advertising account so that the correct tax treatment is applied.