亚马逊财税——中国台湾非企业买家的中国台湾云政府统一发票 (GUI) 常见问题

亚马逊观察

2022-03-28

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重要：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，您应咨询您的专业顾问。

中国台湾非企业买家的中国台湾云政府统一发票 (GUI) 常见问题

重要：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，您应咨询您的专业顾问。

自 2017 年 5 月 1 日起，中国台湾政府要求非居民企业（亚马逊）针对向中国台湾个人买家（非企业）提供电子服务（平台）收取 5% 的中国台湾。根据此法规，自 2020 年 1 月 1 日起，非居民企业需要向中国台湾非企业买家开具税务发票。

如果您是中国台湾非企业买家，亚马逊会针对中国台湾居民卖家支付的“我要开店”费用和月服务费向您收取 5% 的中国台湾增值税。还会向您开具月度税务发票。如果您是中国台湾企业买家，则此法规不适用于您。

亚马逊如何确定我是中国台湾企业买家还是非企业买家？

亚马逊将根据您提供的有效统一编号（简称为 UBN#，即 8 位数的企业编号）来确认您的企业身份。

我有统一编号。我如何向亚马逊提供此信息？

要向亚马逊提供您的统一编号，请执行以下操作：

登录卖家平台
在“设置”下，选择【账户信息】
在“税务信息”部分，点击【信息】
从国家/地区列表中，选择【中国台湾】
添加您的 8 位数 UBN
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】

有关更多信息，请参阅中国台湾增值税。

我是中国台湾居民，我没有 UBN。我可以使用我收到的 GUI 做些什么？

收到带有 GUI 的月度税务发票的中国台湾居民可以参加每两个月一次的政府开办的彩票活动。每个云 GUI 代表一张彩票。中国台湾政府将负责通过电子邮件通知中国台湾非企业买家彩票结果，只要买家的电子邮件地址连接到电子发票平台，即可通过政府开发的应用程序索取现金奖励。

在哪里可以下载月度税务发票？

要下载带有 GUI 的月度税务发票，请执行以下操作：

登录卖家平台
将鼠标悬停在【报告】上
选择【税务文件库】
选择【卖家费用税务发票】选项卡
点击【查看】以查看您的月度税务发票

如何查看彩票结果并索取奖励？

您需要下载财务部的移动应用或进入财务部的电子发票平台，并使用手机条形码或 MOICA ID 将您的有效电子邮件地址（已提供给亚马逊）设置到电子发票平台上的账户。然后，您将获得移动应用或电子发票平台上的功能，例如询问发票、自动检查彩票号码和获得彩票中奖通知。如果您已经将提供给亚马逊的电子邮件地址设置到您的账户，那么您应该可以通过登录财务部的电子发票平台或相关移动应用访问开具的税务发票。

Taiwan Cloud Government Uniform Invoices (GUIs) for Taiwanese non-business customers FAQ
Important: 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 advisers if you have any questions.
Starting from May 1, 2017, the Taiwanese government requires non-resident entrises (Amazon) to charge 5% Taiwanese Value Added Tax (“VAT”) on their supplies of electronic services (Platform) to Taiwanese individual customers (non-business). Further to this legislation, non-resident entrises are required to issue tax invoices to Taiwanese non-business customers from January 1, 2020.
If you are a Taiwanese non-business customer, Amazon will charge you the 5% Taiwan VAT fees on Selling on Amazon fees and monthly subscription fees paid by sellers who are residents in Taiwan. Amazon will also issue monthly tax invoices to you. If you are a Taiwanese corporate customer, this does not apply to you.
How does termine if I am a Taiwanese corporate customer or a non-business customer?
Amazon would rely upon your provision of a valid Unified Business Number (referred to as UBN#, i.e. 8-digit business ID number) to confirm your business identity.
I have a Unified Business Number. How do I provide this information to Amazon?
To provide Amazon with your Unified Business Number:
Log into Seller Central
Under Settings, choose Account Info
In the section Tax Information, click on VAT information
From the list of countries, select Taiwan
Add your 8-digit UBN
Click I accept and acknowledge all conditions set out in the Tax registration agreement
Click Save

For additional information, refer to Taiwan Value Added Tax ().
I'm a Taiwanese resident and I do not have a UBN. What can I do with the GUIs I receive?
Taiwanese residents who receive monthly tax invoices with their GUIs may participate in a bi-monthly government-run lottery. Each cloud GUI represents a lottery ticket. The Taiwan government will be responsible for notifying Taiwanese non-business customers by email of the lottery results, and they allow customers to claim cash rewards via a government-developed application as long as the customer email addresses are connected to the E-Invoice Platform.
Where can I download a monthly tax invoice?
To download your monthly tax invoice with the GUIs:
Log into Seller Central
Mouse over Reports
Select Tax Document Library
Select the Seller Fee Tax Invoices tab
Click View to see your monthly tax invoice
How can I check lottery results and claim rewards?
You would need to download the mobile app of the Ministry of Finance or go to The E-Invoice Platform of Ministry of Finance and set your valid email address (which was provided to Amazon) to your account on E-invoice platform setup with the mobile phone barcode or your MOICA ID. Then you will be provided with functions on the mobile App or the E-Invoice Platform, such as inquiring about invoices, checking lottery numbers automatically, and getting a lottery winning notification. If you have already set the email address provided to Amazon to your account, you should be able to access issued tax invoices by logging onto E-Invoice Platform of Ministry of Finance or related mobile apps.