亚马逊官方解读瑞士增值税

亚马逊观察

2022-03-28

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亚马逊将向瑞士居民收取针对远程服务的瑞士增值税。

瑞士增值税常见问题

亚马逊将向瑞士居民收取针对远程服务的瑞士增值税。

注意：本页信息不构成税务、法律或其他专业建议，也不得用作此类用途。如有任何疑问，请咨询您的专业顾问。

根据特定条件，瑞士政府要求提供远程服务的非当地公司在向瑞士居民提供这些服务时按 7.7% 的税率收取瑞士增值税。由此而论，亚马逊提供的远程服务包括“我要开店”费用（商品发布/推荐服务）和服务费。

如果您希望亚马逊给您开具的税务发票上包含瑞士增值税号，请您在卖家平台上提供您的瑞士增值税号。

如需向亚马逊提供您的瑞士增值税税号，请按以下步骤操作：

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【增值税信息】。
从国家/地区列表中，选择【瑞士】。
输入您的增值税税号，例如【CHE-XXX.XXX.XXXMWST/TVA/IVA】。
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】。

要了解更多信息或了解这项新法规对您的“我要开店”账户可能产生的影响，请访问瑞士税务局网站。

如何向我的销售账户收取瑞士增值税？

如果您是瑞士居民，亚马逊将向您的卖家账户收取的“我要开店”费用（商品发布/推荐服务）需要按照 7.7% 的税率缴纳瑞士增值税。

我已经不是瑞士居民，并且我已经将我的所有信息更新为我当前的地址。亚马逊能否将之前收取的瑞士增值税退回到我的卖家账户？

亚马逊需要根据您卖家账户中的信息代收代缴瑞士增值税。在计算和收取增值税时，亚马逊具有足够的信息充分证明您的账户与瑞士相关，无法退还所收取的瑞士增值税。

如何获取瑞士增值税税号？

您可以访问当地税务局网站在线注册瑞士增值税税号，也可以咨询您的税务和法律顾问

我不是瑞士居民，亚马逊会对相关费用向我的账户收取瑞士增值税吗？

如果您不是瑞士居民，将不会对您销售账户的“我要开店”费用收取瑞士增值税。请咨询您的税务顾问，帮助您了解您在瑞士是否有缴纳增值税的义务。

如何收取瑞士增值税？

亚马逊将按照 7.7% 的标准税率对所有瑞士卖家收取“我要开店”费用增值税。

我已经将我的信息更新为我当前位于瑞士境外的地址。为什么亚马逊还继续对我收取瑞士增值税？

亚马逊会在买家下单时计算相应费用的瑞士，并在卖家配送订单时收取相应税费。如果您在发货时提供的信息表明您是瑞士居民，就会对您收取瑞士增值税。如果您在更新当前地址和付款信息之前有待处理的订单，就会出现这种情况。

请转至卖家账户信息并查看各个部分的内容，以确保您的所有信息完整准确。

注意：您的卖家账户可能关联了多个地址和多种付款方式。

我如何才能收到之前向我的卖家账户收取的瑞士增值税的退款？

如果您认为亚马逊错误地收取了您的费用，可以申请退还之前收取的瑞士增值税。

要申请退款，请按以下步骤操作：

使用“联系我们”表，联系销售伙伴支持。

点击【我要开店】。
点击【其他问题】，然后点击【税费问题】。
在【您想咨询哪些税费问题】下面，针对向您的卖家账户收取的瑞士增值税申请退款。

在完您的申请后，将向您发送针对此申请的更新信息。如果您的申请获得批准，更新信息将包含您的卖家账户预计收到退款的日期。

针对向“我要开店”费用收取的瑞士增值税，亚马逊是否会向我提供发票？

如果卖家为其每月服务费和“我要开店”费用缴纳了瑞士增值税，亚马逊会每月提供税务发票。亚马逊会通过电子邮件发送每月的发票，发送地址为您卖家账户中提供的主要电子邮件地址。

您还可以依次转到【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。

您还可以在卖家平台销售账户的【订单详情】页面下查看针对您的商品发布/推荐费用的增值税。

Switzerland Value Added Tax (VAT) Frequently Asked Questions
Switzerland Value Added Tax (VAT) collection on remote services provided to Switzerland residents.
Note: 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 advisors if you have any questions.

Subject to certain conditions, the Swiss Government requires non-resident companies providing remote services to collect Swiss VAT at a rate of 7.7% on these services when they are provided to Swiss residents. In this context, remote services provided by Amazon include the Selling on Amazon fees (listing/referral services) and subscription fees.
Should you Wish Amazon to include your Swiss VAT number on your tax invoices, we kindly ask you to provide your Swiss VAT ID on Seller Central.
To provide Amazon with your Swiss VAT ID:
Log into Seller Central.
Under Settings, click Account Info.
In the section Tax Information, click VAT information.
From the list of countries, select Switzerland.
Type your VAT ID, for example, CHE-XXX.XXX.XXXMWST/TVA/IVA.
Click I accept and acknowledge all conditions set out in the Tax registration agreement.
Click Save.

To learn more, or understand how this may impact your Selling on Amazon account, visit the Swiss Tax Office website.
How does Swiss VAT apply to my selling account?
If you are a resident of Switzerland, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Swiss VAT at a rate of 7.7%.
I am no longer a resident of Switzerland, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Swiss VAT to my seller account?
Amazon is required to charge and remit Swiss VAT based on the information in your seller account. At the time the VAT was calculated and collected, Amazon had enough information to associate your account with Switzerland and cannot refund the Swiss VAT charged.
How do I obtain an Swiss VAT ID?
You may be eligible to register for a Swiss VAT ID online by visiting your local tax office website or consult your tax and legal advisor.
I am not an Swiss resident; will Amazon charge my account Swiss VAT on fees?
If you are not a resident of Switzerland, Selling on Amazon fees through your selling account will not be subject to Swiss VAT collection. Consult your tax advisor to help you understand if you have any VAT obligations in Switzerland.
How is Swiss Charged?
Amazon will charge all Swiss sellers a standard rate of 7.7% VAT on Selling on Amazon fees.
I updated my information to reflect my current address, which is outside Switzerland. Why is Amazon continuing to collect Swiss VAT?
Amazon calculates Swiss VAT 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 Switzerland, then Swiss VAT 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 Swiss VAT on my seller account?
If you believe you were incorrectly charged, you may request a refund for previously-charged Swiss VAT.
To request a refund:
Contact Amazon Seller Support through the Contact us form.
Click Selling on Amazon.
Click Other issues and then Tax Questions.
Under What are your tax questions, request a refund of the Swiss VAT charged to your seller account.
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 Swiss VAT collected on Selling on Amazon fees?
Amazon will provide a monthly tax invoice to sellers who are charged Swiss VAT on their monthly subscription fees and Selling on Amazon fees. Your monthly invoice will be emailed to the primary email address we have on file for your seller account.
You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices
You will also see VAT on your listing/referral fees in your Seller Central Selling account, under the Order Details page.