亚马逊财税——新西兰低价值商品的商品及服务税的常见问题

2022-03-28

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新西兰将于 2019 年 12 月 1 日实施相关法律，针对成立地在新西兰境外的卖家向新西兰境内买家销售的海关完税价值不超过 1,000 新西兰元的商品（低价值商品 (LVG)）征收商品及服务税 (GST)。根据此法律，对于成立地在新西兰境外的卖家在 Amazon.com 上销售且配送至新西兰境内地址的低价值商品，亚马逊需要计算、代收和代缴 15% 的商品及服务税。

有关新西兰低价值商品的商品及服务税的常见问题

新西兰低价值商品的商品及服务税法律是什么？

新西兰低价值商品的商品及服务税对“我要开店”账户有何影响？

自 2019 年 12 月 1 日起，在新西兰，亚马逊将自动针对低价值商品按照 15% 的税率计算、代收和代缴商品及服务税。商品及服务税将添加到您在卖家平台设置的价格和运费中。

注意：此法律不会影响海关完税价值超过 1,000新西兰元的商品。

我要负责代收低价值商品的商品及服务税并将其汇给新西兰吗？

如果您在卖家平台的卖家营业地址在新西兰境外，将直接计算和代收低价值商品的商品及服务税并将其汇给新西兰税务局 (IRD)。

如果您在卖家平台的卖家营业地址在新西兰境内，您仍有责任针对您在 Amazon.com 上销售且配送至新西兰/在新西兰境内配送的商品代收和代缴适用的商品及服务税。如果您不清楚自己的义务，请寻求个人税务建议。

如何确保我在 Amazon.com 上销售的商品送达新西兰境内买家手中？

配送的包裹已具有在新西兰海关清关所需的信息，您无需采取任何额外措施。

卖家自行配送的包裹需要其他信息才能通过新西兰海关。有关更多详情，请参阅配送至新西兰：卖家自配送商品所需的海关文件帮助页面，查看您的包裹在新西兰清关所需的必要信息。

我如何确定哪些订单需缴纳低价值商品的商品及服务税？

在订单详情页面的“征税模式”部分下，每个需缴纳低价值商品的商品及服务税的订单都将被标识为“低价值商品”，且“征税责任方”将为亚马逊。

我在月度报告的哪个部分可以找到需缴纳低价值商品的商品及服务税的交易？

您可以通过日期范围报告页面为特定日期范围生成单独的交易报告。此外，在月度报告中，您可以找到需缴纳低价值商品的商品及服务税的月度交易。配送至新西兰的低价值商品的征税模式将为“低价值商品”。

注意：澳大利亚在 2018 年制定了类似的商品及服务税法律。因此，配送至澳大利亚的低价值进口商品 (LVIG) 的征税模式也将显示为“低价值商品”，且需按照 10% 的税率缴纳商品及服务税（如适用）。

亚马逊如何确定我的成立地在新西兰境外？

亚马逊通过查看您在卖家平台的卖家营业地址来确定您的成立地。如果您的卖家营业地址在新西兰境外，亚马逊将针对低价值商品按照 15% 的税率计算、代收和代缴商品及服务税。

如果您的卖家营业地址在新西兰境内，亚马逊不负责计算、代收或代缴商品及服务税，而您仍有责任针对您在 Amazon.com 上销售且配送至新西兰/在新西兰境内配送的商品代收和代缴适用的商品及服务税。

如果我在卖家平台拥有新西兰卖家营业地址，但我的成立地不是新西兰，会怎么样？

您必须在卖家平台向亚马逊提供准确信息。如果不这样做，您可能会违反相关法律，并导致亚马逊无法正确计算应缴纳的商品及服务税。不提供正确的成立地还可能带来其他后果，并导致亚马逊对您的卖家账户采取措施，包括关闭您的卖家账户。如果从新西兰境外发货的商品不包含所需海关文件且未缴纳商品及服务税，可能会被海关扣留、被没收、造成延误、被罚款或导致其他后果。此外，如果买家未收到订购的商品，则不会向您付款。

亚马逊如何计算 15% 的商品及服务税？

配送低价值商品时，您的订单详情中将显示 15% 的商品及服务税。商品及所有附加费用（包括运费和礼品包装费）均需支付商品及服务税。商品及服务税适用于订单中的每件低价值商品，与订单中所有商品的总价值无关。亚马逊将在结账时计算商品及服务税，因此您在账户中为商品设置的销售价格和配送费用不包含商品及服务税。除了您设置的销售价格和配送费用外，买家还需支付 15% 的商品及服务税。

什么是应税商品？

在 Amazon.com 上销售且价值低于 1,000 新西兰元的所有商品均为应税商品，需缴纳新西兰商品及服务税。

配送至新西兰的商品是否需要支付代收费？

不需要。对于配送至新西兰的低价值商品，亚马逊不会向卖家收取计算、代收和代缴商品及服务税的费用。

注意：卖家的现有税务计算设置和适用费用可能仍适用于由税务计算服务提供支持且在税务设置中指定的非低价值商品和非商城征税州或管辖区。

买家自称是一家企业，希望免缴商品及服务税。如果买家联系我并请求针对已配送的订单退税，我该怎么办？

如果所售商品为低价值商品，请让买家联系亚马逊。亚马逊将处理与低价值商品的商品及服务税相关的所有买家问题。

注意：对于卖家自配送订单，所有其他买家问题仍由卖家负责处理。

我售出了一件价值超过 1,000 新西兰元的商品，并且此商品已发往新西兰。我需要怎么做才能确保我的货件配送至新西兰境内地址？

此商品无需缴纳低价值商品的商品及服务税，因为其海关完税价值超过 1,000 新西兰元。因此，亚马逊不会评估、代收或代缴 15% 的商品及服务税。

但是，此商品可能需要缴纳商品及服务税、关税和其他进口处理费用。要使此商品能够在海关清关，您需要联系您的承运人或获取您自己的税务建议来确定应付金额，以确保您提供的信息正确无误，并确保您向承运人提供的资金足以支付这些费用。亚马逊不会针对此商品计算、代收或代缴任何应缴的商品及服务税。

如果买家退回发往新西兰的商品，会怎么样？

如果买家有权获得退款，您需要提供全额退款（包括买家支付的所有适用配送费用），其中不含亚马逊扣留的商品及服务税。亚马逊会将商品及服务税退还给买家。

Frequently Asked Questions on New Zealand's Low Value Goods GST
What is New Zealand’s Low Value Goods GST law?
On December 1, 2019, New Zealand implemented legislation to impose Goods and Services Tax (GST) on the sale of items that have a customs value of $1,000 NZD or less (Low Value Goods or LVG) sold by a seller with a place of establishment outside of New Zealand to customers in New Zealand. Based on this, Amazon is required to calculate, collect and remit 15% GST on LVG sold on Amazon.com by sellers with a place of establishment outside of New Zealand and shipped to a New Zealand address.
How does New Zealand’s Low Value Goods GST affect my Selling on Amazon account?
Beginning December 1, 2019, Amazon will automatically calculate, collect, and remit GST at the rate of 15% on items classified as LVG for New Zealand GST purposes. The GST will be added to the price and delivery charges that you have set in Seller Central.
Note: This law will not impact items that have a customs value greater than $1,000 NZD.
Am I responsible for collecting and remitting Low Value Goods GST to New Zealand?
If your merchant business address in Seller Central is not in New Zealand, Amazon will calculate, collect and remit the GST on LVG directly to the New Zealand Inland Revenue Department (IRD).
If your merchant business address in Seller Central is in New Zealand, you remain responsible for collecting and remitting applicable GST on items you sell on Amazon.com that you ship to/within New Zealand. Please seek individual tax advice if you are unclear about your obligations.
How do I ensure the items I sell on Amazon.com reach the customer in New Zealand?
Amazon fulfilled packages already have the necessary information to clear New Zealand customs, and you do not need to take any additional steps.
Seller fulfilled packages will require additional information in order to pass customs in New Zealand. For further details, please review the Ship to New Zealand: required customs documentation for seller fulfilled items Help Page to review the necessary information required for your package to clear customs in New Zealand.
How do I identify which orders are subject to Low Value Goods GST?
On the Order Details page under the Tax Collection Model section, each order that is subject to LVG GST will be identified as “LowValueGoods”, and the “Collection Responsible Party” will be Amazon.
Where do I find which transactions are subject to Low Value Goods GST on my monthly reports?
You can use the Date Range Reports page to generate individual transaction reports for a specific date range. Additionally, inside the monthly Sales Tax Reports, you can find monthly transactions that are subject to LVG GST. The Tax Collection Model for LVG shipped to New Zealand will be “LowValueGoods”.
Note: Australia enacted similar GST legislation in 2018. As a result, the Tax Collection Model for Low Value Imported Goods (LVIG) shipped to Australia will also show as “LowValueGoods”, and are subject to GST at the rate of 10%, where applicable.
How does termine that I have a place of establishment outside of New Zealand?
termines your place of establishment by looking at your Seller Business Address on Seller Central. If your merchant business address is outside of New Zealand, Amazon will calculate, collect, and remit GST at the rate of 15% for items classified as LVG.
If your Merchant Business Address is in New Zealand, Amazon is not responsible for calculating, collecting, or remitting GST and you remain responsible for collecting and remitting applicable GST on items you sell on Amazon.com that you ship to/within New Zealand.
What happens if I have a New Zealand merchant business address on Seller Central, but my place of establishment is not New Zealand?
You must provide Amazon with accurate information on Seller Central. Failure to do so may be a breach of law and result in Amazon incorrectly calculating the GST payable. Miss representing your place of establishment may also have other consequences and result in action being taken by Amazon on your Seller Account, including termination of your Seller Account. Items shipped from outside of New Zealand that do not include the required customs documentation and that have not had GST collected may be held up at customs and may be seized, incur delays, or be subject to fines or other consequences. In addition, if the customer does not receive their order, you will not be paid for the sale.
How will Amazon calculate the 15% GST?
When shipping LVG, the 15% GST will be displayed in your order details. GST applies on the item and any additional charges, including shipping and gift wrap charges. GST applies to each LVG item in an order, regardless of the total value of all items in an order. Amazon will calculate the GST at checkout, so the sale price you set for the item and delivery charges on your account is exclusive of GST. The customer is charged the 15% GST in addition to the sale price and delivery charges you set.
What is considered a taxable item?
All items sold on Amazon.com that are less than $1,000 NZD are taxable items subject to GST in New Zealand.
Will I be charged a sales tax collection fee for items shipped to New Zealand?
No, Amazon will not charge sellers a fee for calculating, collecting, and remitting GST for LVG shipped to New Zealand.
Note: Sellers’ existing tax calculation settings and applicable fees may still apply for non-LVG and non-Marketplace Tax Collection states or jurisdictions supported by the Tax Calculation Service and identified in your Tax settings.
A customer claims he/she is a Business and is looking to be GST exempt. What do I do if a customer contacts me for a tax refund on orders I fulfilled?
If the items sold are LVG, ask the customer to contact Amazon. Amazon will handle all customer inquiries related to LVG GST.
Note: For seller fulfilled orders, all other customer concerns will continue to be managed by the seller.
I sold an item greater than $1,000 NZD that shipped to New Zealand. What do I need to do to make sure that my shipment is delivered to a New Zealand address?
This item would not be subject to LVG GST because its customs value is greater than $1,000 NZD. As a result, 15% GST will not be assessed, collected, or remitted by Amazon.
However, GST, customs duty, and other import processing charges may apply. To enable the item to clear customs you will need to contact your carrier or obtain your own tax advice to determine the amounts payable, ensure that you provide the right information, and ensure that you provide sufficient funds to the carrier to cover these amounts. Amazon will not calculate, collect or remit any GST payable for these items.
What happens when the customer returns an item that shipped to New Zealand?
Where the customer is entitled to a refund, you will be expected to provide a full refund (subject to any applicable delivery charges payable by the buyer), excluding the GST that was withheld by Amazon. Amazon will refund the GST to the customer.