亚马逊官方解答有关广告费收取印度商品及服务税的常见问题

亚马逊观察

2022-03-28

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自 2020 年 5 月 1 日起，在 amazon.com 上为您提供商品推广、品牌推广和展示推广等广告活动的亚马逊实体将会开始向尚未在我们的系统中提供当前通用的商品及服务税税号的印度广告商收取商品及服务税。

对广告费收取印度商品及服务税的常见问题

要向亚马逊提供您的印度商品及服务税税号，请执行以下操作：

登录卖家平台。
在【设置】下，点击【账户信息】。
在【税务信息】部分，点击【VAT 信息】。
从国家/地区列表中，选择【印度】。
输入您的 15 位商品及服务税税号，例如 XXXXXXXXXXXXXXX。
点击【我接受并同意税务登记协议中规定的所有条件】。
点击保存。

我已经在其他广告账户中提供了我的商品及服务税税号，为什么需要再次提供此税号？

出于安全考虑，商品及服务税税号数据不会自动输入到其他广告账户中。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，请转至您的美国账户并更新信息。

为什么亚马逊广告要对我的广告服务收取商品及服务税？

根据印度的税务规定，亚马逊需要对提供远程服务（或电子化服务）代收代缴税费。如果满足以下标准，则要对向卖家、供应商和广告商收取的广告费征税：

广告商未向亚马逊提供有效的商品及服务税注册号；且
是提供电子化服务所在国家/地区（例如印度）的居民；且
在 Amazon.com（美国）上做广告

如何向亚马逊提供我的商品及服务税注册号？

如果您是印度的居民并且拥有商品及服务税注册号，请在卖家平台的【信息】页面或平台中的“付款设置”用户界面上向亚马逊提供此信息。您也可以通过电子邮件向亚马逊支持发送一份/商品及服务税登记证以及生效日期的证明。

如何获取商品及服务税注册号？

您可以在税务机关的网站上进行注册。请咨询您的税务顾问，了解适用于您具体情况的信息。

我已经在卖家账户中提供了我的商品及服务税税号，但是为什么状态是待处理？

验证商品及服务税税号可能需要一段时间，但是如果您已经输入了商品及服务税税号，除非此税号被拒绝，否则我们不会向您收取商品及服务税。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。

我已经更新了我的信息，以体现我当前的地址和商品及服务税注册号。为什么亚马逊还要向我收取商品及服务税？

亚马逊会在开具广告发票时计算商品及服务税。亚马逊会根据开具发票时卖家账户/广告账户中的信息来确定是否应收取商品及服务税。因此，亚马逊可能还是会对您更新地址或注册号之前开具的发票收取商品及服务税。

转至【卖家账户信息】或【广告平台付款设置】，查看每一部分的内容，以确保您的所有信息完整准确。

注意：您的账户可能关联了多个地址和多种付款方式。

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？

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。

要获得商品及服务税退款，请联系支持，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，亚马逊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，亚马逊将会开始针对因在 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，请咨询您的税务顾问。

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，请联系亚马逊支持，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
Effective May 1, 2020, the Amazon entity providing you with Sponsored Products, Sponsored Brands, and Sponsored Display advertising campaigns on amazon.com will begin collecting Goods and Services Tax (GST) from India-based advertisers who have not provided their current GST ID in our systems.

To provide Amazon with your India GST ID:
Log into Seller Central.
Under Settings click Account Info.
In the section Tax Information, click information.
From the list of countries, select India.
Type your 15-digit GST ID, for example, XXXXXXXXXXXXXXX.
Click I accept and acknowledge all conditions set out in the Tax registration agreement.
Click Save.
I have already provided my GST ID in another advertising account – why do I need to do this again?
For security purposes, GST ID data may not be automatically populated across separate advertising accounts. If you have not yet provided us with a valid GST ID but have one available, go to your US account and update your information.
Why is Amazon Advertising charging GST on my advertising services?
Under India Tax rules, Amazon is required to collect and remit taxes on the provision of remote services (or Electronically Supplied Service (ESS)). Tax is applicable on advertising fees charged to seller, vendor and author advertisers when the following criteria are met:
Advertiser has not provided Amazon with a valid GST registration number; and
Is a resident of an ESS country (for example, India); and
Advertises on Amazon.com (US)
How do I provide my GST registration number to Amazon?
If you are an India-based resident and have a GST registration number, provide this information to Amazon on the VAT Information page in Seller Central or Payment Settings UI in the Advertising Console. Alternatively, you can email Amazon Support a copy of your VAT/GST registration certificate along with confirmation of the effective date.
How do I obtain a GST registration number?
You may be able to register on the tax authority's website. Consult your tax advisor for information applicable to your specific situation.
I have provided my GST ID in my selling account, but why is the status pending?
It can take some time for GST ID’s to be validated, but if you have entered a GST ID you will not be charged GST unless the ID is rejected. If you believe you are charged any GST in error, contact Amazon Support to check your eligibility for a refund.
I have updated my information to reflect my current address and GST registration number. Why is Amazon continuing to collect GST?
Amazon calculates GST when an advertising invoice is issued. Amazon determines if GST should be collected based on the information available in a seller/advertising account at the time of invoice issuance. Therefore, GST may still be collected on invoices issued prior to the time you updated your address or registration number.
Go to Seller Account Information, or Advertising Console Payment Settings 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 account.
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 Wish 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 wish to enter this information into your advertising account so that the correct tax treatment is applied.