亚马逊官方解读韩国增值税 (VAT)

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。

韩国增值税 (VAT) 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。

亚马逊将针对提供的远程电子服务向卖家收取韩国增值税

自 2019 年 9 月 1 日起，针对面向韩国居民提供的远程服务征收的韩国增值税 (VAT) 将扩大征收范围。

韩国政府扩展了现有法律，要求提供“远程服务”的非韩国居民开设公司开始针对向未登记缴纳增值税的韩国居民提供的其他服务征收韩国增值税。根据此规定，亚马逊提供的远程服务现在包括“我要开店”费用（商品发布/销售服务）、月服务费和推广广告费用。这些扩展规定将于 2019 年 9 月 1 日生效。根据该法规要求，除非卖家向亚马逊提供其韩国公司注册号码 (BRN)，证明其已在韩国登记缴纳增值税，否则亚马逊将按 10% 的标准税率针对韩国居民卖家支付的“我要开店”费用收取和代缴韩国。亚马逊将于 2019 年 9 月 1 日起执行此法规，让卖家有足够的时间准备和在卖家平台上更新其 BRN。

向亚马逊提供 BRN 的韩国卖家支付的“我要开店”费用无需按 10% 的税率缴纳增值税。有关将向未提供 BRN 的卖家收取的增值税的信息，请参阅以下常见问题。

要向亚马逊提供您的韩国 BRN，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【增值税信息】。
从国家/地区列表中，选择【韩国】。
添加 10 位数韩国 BRN。例如： “123-45-67890”。
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”账户的影响，请访问韩国国税厅网站。

我已经有一个 BRN。我可以立即向亚马逊提供此信息吗？

您随时可以登录卖家账户并按照以上步骤提供您的 BRN。

拥有有效增值税号的卖家无需为其“我要开店”费用缴纳 10% 的增值税。

需要缴纳韩国增值税的亚马逊服务费具体有哪些？

自 9 月 1 日起，对于没有登记有效 BRN 的韩国卖家，亚马逊将针对其“我要开店”费用计算、收取和代缴 10% 的增值税。需要按照新规定缴纳增值税的“我要开店”费用包括：

销售佣金
月服务费
广告费用

如何获取韩国 BRN？

您可以访问韩国国税厅网站在线注册韩国 BRN，或咨询您的税务和法律顾问。

请注意，如果您没有在韩国登记缴纳增值税且未向我们提供您的 BRN，我们将向您收取增值税。

如何征收韩国增值税？

如果韩国卖家没有向我们提供有效的韩国 BRN，证明其已登记缴纳增值税，亚马逊会按 10% 的标准税率对其支付的“我要开店”费用收取增值税。

自 2019 年 9 月 1 日起，亚马逊将开始针对“我要开店”费用计算并征收韩国增值税。

韩国增值税规定是否同时适用于专业卖家账户和个人卖家账户？

是的，尽管具体服务费用会因账户类型而异，但 ESS 规定同时适用于专业卖家账户和个人卖家账户。因此，无论何种账户，如果未提供 BRN，亚马逊都必须征收 10% 的增值税。

如果我未在卖家平台上添加我的 BRN，亚马逊会定期通知我吗？

不会，卖家应自行负责检查和管理其增值税信息状态。对于亚马逊将根据法律要求针对未提供 BRN 的卖家的“我要开店”服务费征收 10% 的增值税这一事项，亚马逊会在卖家平台上面向卖家统一发布公告，但不会专门知会各个卖家。

如果我没有登记有效的 BRN，亚马逊会按照什么样的频率针对我的销售费用计算并收取 10% 的？

亚马逊将针对售出的每个订单的“我要开店”服务费计算并收取 10% 的增值税。

如何在卖家平台中查看亚马逊是否已收取 10% 的增值税？

在卖家平台的“订单详情”页面下方，您会看到“税务”部分。

亚马逊是否会向我提供针对“我要开店”费用收取的韩国增值税的发票？

根据韩国的法规，亚马逊无需开具税务发票。您可在日期范围报告中查看每月的所有活动。要查看这些报告，请依次转到【卖家平台】 > 【报告】 > 【付款】 > 【日期范围报告】，然后选择特定时间段的交易报告。

我不再是韩国居民，且已将最新地址更新到了所有信息中。亚马逊能将之前收取的韩国增值税退回到我的卖家账户中吗？

亚马逊需要根据您的卖家账户信息收取和代缴韩国增值税。在计算和收取增值税时，亚马逊有足够的信息证明您的账户与韩国相关。除非您向我们提供有效的韩国 BRN，否则亚马逊无法退回韩国增值税。

我不是韩国居民，亚马逊会针对相关费用向我的账户收取韩国增值税吗？

如果您不是韩国居民，则您的卖家账户产生的“我要开店”费用无需缴纳韩国增值税。请咨询您的税务顾问以了解您是否有义务缴纳韩国增值税。

我提供了有效的韩国 BRN 后，亚马逊为何仍收取韩国增值税？

如果您提供了有效的韩国 BRN，证明您已在韩国登记缴纳增值税，亚马逊将不会计算和收取韩国。

但是，由于时间问题，亚马逊可能已针对某些订单收取增值税。亚马逊在买家下单时计算韩国增值税，并在卖家配送订单时向卖家账户收取相应税费。因此，在您提供韩国 BRN 之前，亚马逊可能已对下达的订单收取了韩国增值税。

我更新了自己的信息，以反映我当前所在的地址位于韩国境外。为什么亚马逊仍对我收取韩国增值税？

亚马逊在买家下单时针对相应费用计算韩国增值税，并在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韩国居民，就会对您收取韩国增值税。如果您在更新当前地址和付款信息之前有待处理的订单，就可能会出现这种情况。

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且准确。

请注意，您的卖家账户可能关联有多个地址和多种支付方式。

亚马逊能帮我填写纳税申报单吗？

尽管我们致力于为卖家提供各方面的帮助，但不提供税务咨询或合规性方面的服务。请联系您的税务顾问。

如有其他疑问，请通过卖家平台联系销售合作伙伴支持团队。您可以通过“联系我们”表单联系亚马逊销售合作伙伴支持团队：

选择【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，陈述您的问题。

South Korea Value Added Tax (VAT) Frequently Asked Questions
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.

South Korean Value Added Tax to be Charged by Amazon to Sellers on the Provision of Remote Electronic Services
South Korea Value Added Tax (VAT) collection on remote services to expand on September 1, 2019, for South Korean residents.
The South Korean Government has expanded existing legislation requiring non-resident companies providing “remote services”, to begin collecting South Korean VAT on additional services, when they are provided to South Korean residents who are not registered for VAT. In this context, remote services provided by Amazon now include the Selling on Amazon fees (listing/referral services), monthly subscription fees, and Sponsored Ads. The expanded rules take effect from September 1, 2019. Unless a seller has provided Amazon with its South Korean Business Registration Number (BRN) as evidence that it is VAT-registered in South Korea, the rule requires Amazon to collect and remit South Korean VAT at a standard rate of 10% on Selling on Amazon fees paid by sellers who are residents of South Korea. Amazon is taking the corresponding actions starting from September 1, 2019, giving sellers sufficient time to prepare for and update their BRN on Seller Central.
South Korean sellers who provide Amazon with their BRN will not have VAT of 10% applied to their Selling on Amazon fees. Please see the FAQs below for the VAT to be collected by Amazon before the seller provided Amazon with a BRN.

To provide Amazon with your South Korean BRN:
Log into Seller Central .
Under Settings choose Account Info.
In the section Tax Information, click on VAT information.
From the list of countries, select South Korea.
Add your 10-digit South Korean BRN. For example: ‘123-45-67890’.
Click I accept and acknowledge all conditions set out in the Tax registration agreement.
Click Save
To learn more, or understand how this new regulation impacts your Selling on Amazon account, please visit the South Korean National Tax Services website
I already have a BRN. Could I provide this information to Amazon right away?
You may provide your BRN at any time, by logging onto your selling account and following the steps above.
Sellers who have a valid VAT ID will not be subject to 10% VAT on their selling on Amazon fees.
What are the specific examples of Amazon service fees that South Korea VAT is charged for?
Effective from September 1, Amazon will calculate, collect, and remit 10% VAT on Selling on Amazon Fees for KR Sellers who do not have a valid BRN on file. Selling on Amazon fees that are subject to new VAT rules are:
Referral Fees
Monthly Subscription fees
Advertising fees
How do I obtain a South Korean BRN?
You can register for a South Korean BRN online by visiting the National Tax Services or consult your tax and legal adviser.
Please note that we will charge you VAT unless you are registered for VAT in South Korea and have provided your BRN to Amazon.
How is South Korean VAT Charged?
Amazon will charge South Korean sellers a standard rate of 10% VAT on the Selling on Amazon fees if the seller does not have a valid South Korean BRN on file as evidence that it is VAT-registered.
Amazon will begin calculating and collecting South Korean VAT on Selling on Amazon fees effective, September 1, 2019.
Does the South Korea VAT rule apply to both Professional and Individual selling accounts?
Yes, although the list of service fees can vary between Professional and Individual accounts, the ESS rule applies to both Professional and Individual accounts. In this regard, in each case, if a BRN is not provided, Amazon must impose the 10% VAT.
Will Amazon inform me regularly if I do not add my BRN on Seller Central?
No, it is sellers’ responsibility to check and manage their VAT information status. Amazon provides general announcements to Sellers on Seller Central but does not inform individual Sellers Amazon is required by law to collect a 10% VAT on Selling on Amazon service fees unless a BRN is provided.
If I do not have a valid BRN on file, how often will Amazon calculate and collect 10% VAT from my selling fees?
Amazon will calculate and collect the 10% VAT on your Selling on Amazon service fees on each order sold.
How do d I check if Amazon collected 10% VAT, Seller Central?
In Seller Central, under Order Details page you will see Tax sections.
Will Amazon provide me with an invoice for any South Korean VAT collected on Selling on Amazon fees?
Amazon is not required to issue tax invoices under the South Korean legislation. All monthly activity can be found in date range reports. You can view these reports by going to Seller Central > Reports > Payments > Date Range Reports > and selecting a transactional report for a particular timeframe.
I am no longer a resident of South Korea, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged South Korean VAT to my seller account?
Amazon is required to charge and remit South Korean 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 South Korea. Amazon cannot refund South Korean VAT without a valid South Korean BRN on file.
I am not a South Korean resident; will Amazon charge my account South Korean VAT on fees?
If you are not a resident of South Korea, Selling on Amazon fees through your selling account will not be subject to South Korean VAT collection. Consult your tax advisor to help you understand if you have any obligations in South Korea.
Why is Amazon continuing to collect South Korean VAT when I have provided a valid South Korean BRN?

Amazon will not calculate and collect South Korean VAT if you have provided a valid South Korean BRN as evidence that you are VAT-registered in South Korea.
However, there may have been VAT collected on the orders due to timing. Amazon calculates South Korean VAT when an order is placed, and charges it to the seller account when the order is shipped. Therefore, South Korean VAT may have been collected on orders placed prior to the time you provided your South Korean BRN.
I updated my information to reflect my current address, which is outside South Korea. Why is Amazon continuing to collect South Korean VAT?
Amazon calculates South Korean 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 South Korea, then South Korean 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 that there may be several addresses and payment methods associated with your seller account.
Can Amazon help me with my tax return?
While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor.
For other inquiries, please contact Selling Partner Support through Seller Central. You can contact Amazon Selling Partner Support through the Contact us form:
Choose Selling on Amazon
Click Other issues and then Tax Questions
Under What are your tax questions, state your inquiry.