亚马逊官方解读塞尔维亚增值税 (VAT)

亚马逊观察

2022-03-28

1808

重要说明：本页的信息不得视为税费、法律或其他专业建议，也不得作为此类用途使用。如有任何疑问，您应咨询您的专业顾问。

常见问题

重要说明：本页的信息不得视为税费、法律或其他专业建议，也不得作为此类用途使用。如有任何疑问，您应咨询您的专业顾问。

塞尔维亚政府已经制定了要求远程服务提供商计算和收取塞尔维亚增值税的规定。

自 2018 年1 月 1 日起，亚马逊将按 20％的标准税率对每月订阅费和其他“我要开店”费用收取和代缴塞尔维亚增值税。

位于塞尔维亚并在亚马逊网站上销售的卖家可以向亚马逊提供塞尔维亚增值税 ID，并且亚马逊将针对这些费用每月开具发票（在某些情况下，如果卖家提供了塞尔维亚增值税 ID，则可能不收取）。

按照以下步骤向亚马逊提供您的塞尔维亚增值税 ID：

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“塞尔维亚”
添加您的增值税 ID
选择我接受并同意税务登记协议中陈述的所有条件
点击保存

该法规如何应用于我的销售账户？

如果您是塞尔维亚居民，自 2018 年 1 月 1 日起，将针对从您的销售账户中收取的“我要开店”费用征收塞尔维亚增值税。

如何获取塞尔维亚增值税 ID？

您可以在线注册塞尔维亚增值税 ID。有关更多信息，请参阅塞尔维亚官方网站上税务信息。

我不是塞尔维亚居民；是否仍要对从我的账户中收取的“我要开店”费用征收塞尔维亚增值税？

如果您不是塞尔维亚居民，从您的销售账户中收取的“我要开店”费用则无需缴纳塞尔维亚增值税。请咨询您的，以了解您在塞尔维亚是否有任何增值税义务。

如何向亚马逊提供我的增值税 ID？

您可以通过以下方法向亚马逊提供您的塞尔维亚增值税 ID。登录卖家平台，点击设置 > 账户信息，然后点击“税务信息”模块下的“增值税信息”。

如何征收塞尔维亚增值税？

自 2018 年 1 月 1 日起，正常情况下，亚马逊将按 20％的标准税率对“我要开店”费用和每月订阅费征收增值税。

我提供了有效的塞尔维亚增值税 ID 后，亚马逊为什么仍收取塞尔维亚增值税？

正常情况下，即使您提供了有效的塞尔维亚增值税 ID，亚马逊也需要计算和收取塞尔维亚增值税，但会为收取的增值税提供有关的增值税发票。

我更新了自己的信息，以反映我当前所在的地址位于塞尔维亚境外。为什么亚马逊仍然对我征收塞尔维亚增值税？

除非您在交易时提供的信息表明您是塞尔维亚居民，否则亚马逊不会对您的销售账户费用计算或收取塞尔维亚增值税。亚马逊在下单时会计算相关费用的塞尔维亚增值税，并在配送订单时收取相应税费；在您更新当前的地址和付款信息之前，可能还存在待处理订单。

请转到卖家账户信息并查看各部分的内容，以确保您的所有信息完整且准确。请注意，可能有多个地址和付款方式与您的销售账户关联。

我已不是塞尔维亚居民，且已更新了与当前地址相关的所有信息。亚马逊能将之前收取的塞尔维亚增值税退回到我的销售账户吗？

亚马逊需要根据您的销售账户信息代收代缴塞尔维亚增值税。在收取塞尔维亚增值税时，亚马逊有足够信息确定您的账户与塞尔维亚相关。亚马逊不能退回所收的塞尔维亚增值税。

我如何才能获得亚马逊之前向我的销售账户收取的塞尔维亚增值税退款？

亚马逊需要根据您的销售账户信息代收代缴塞尔维亚增值税。在收取塞尔维亚增值税时，亚马逊有足够信息确定您的账户与塞尔维亚相关。亚马逊不能退回所收的塞尔维亚增值税。但是，您将获得所缴纳增值税的相关增值税发票，如果符合条件，此增值税将通过您的塞尔维亚退款退还给您。如果对增值税收回有任何疑问，请咨询您的税务顾问。

对于针对每月订阅费和“我要开店”费用收取的每笔塞尔维亚增值税，亚马逊会向我提供发票吗？

如果卖家为其每月订阅费和“我要开店”费用缴纳了塞尔维亚增值税，亚马逊会每月提供发票。亚马逊会向您的销售账户中提到的主要电子邮件地址每月发送发票。

此外，您还可以登录卖家平台，然后依次转到报告 > 税务文档库 > 卖家费用税务发票，查看每月的发票

我已经将我的塞尔维亚增值税 ID 添加到了我的销售账户。亚马逊能够给我发送带有我的塞尔维亚增值税 ID 的更新版发票吗？

亚马逊无法修改以前的发票，以反映对您的销售账户所做的更改。一旦您向亚马逊提供了您的塞尔维亚增值税 ID，您将每月通过电子邮件收到增值税发票。

亚马逊能帮我填写纳税申报单吗？

虽然我们致力于帮助卖家，但我们不提供税务咨询或合规性方面的服务。如果您对税款有任何疑问或需要协助报税，请联系税务顾问。我们创建了第三方列表，仅作为供卖家参考的资源。

Serbia Valued Added Tax (VAT) 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.

The Serbia government has rules in place requiring providers of remote services to calculate and collect Serbia VAT.
Starting January 1, 2018, Amazon will collect and remit Serbia VAT at a standard rate of 20% on monthly subscription fees and other Selling on Amazon fees.
Sellers who are located in Serbia and sell on Amazon websites can provide Amazon with their Serbia VAT ID and will be issued a monthly invoice in relation to these fees (in certain cases VAT may not be charged if a seller has provided a Serbia VAT ID).
Follow the steps below to provide Amazon with your Serbia VAT ID:
Sign in to Seller Central
Under Settings, choose Account Info
In the section Tax Information, click on VAT information
From the list of countries, select Serbia
Add your VAT ID
Select I accept and acknowledge all conditions set out in the Tax registration agreement
Click Save

How does this apply to my selling account?
If you are a resident of Serbia, Selling on Amazon Fees charged to your selling account will be subject to Serbia VAT with effect from January 1, 2018.
How do I obtain a Serbia VAT ID?
You may be able to register for a Serbia VAT ID online. For more information, see the Taxation on Serbia official website.
I am not a Serbia resident; will the Selling on Amazon fees charged to my account be subject to Serbia VAT?
If you are not a resident of Serbia, Selling on Amazon fees charged to your selling account will not be subject to Serbia VAT. Consult your tax advisor to understand if you have any obligations in Serbia.
How do I provide my VAT ID to Amazon?
You can provide your Serbia VAT ID to Amazon. Sign in to Seller Central, click Settings > Account Info, and click VAT Information under the Tax Information module.
How is Serbia VAT charged?
Amazon will normally charge sellers a standard rate of 20% VAT on Selling on Amazon fees and monthly subscription fees with effect from January 1, 2018.
Why is Amazon continuing to collect Serbia VAT when I have provided a valid Serbia VAT ID?
Amazon is normally required to calculate and collect Serbia VAT even if you have provided a valid Serbia VAT ID, although you will be provided with a VAT invoice in relation to the VAT charged.
I updated my information to reflect my current address which is outside Serbia. Why is Amazon continuing to collect Serbia VAT?
Amazon will not calculate or collect Serbia VAT on your selling account fees unless the information you have provided at the time of the transaction indicates you are a resident of Serbia. Amazon calculates Serbia VAT on fees when an order is placed and collects it when an order is shipped; there may have been existing 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 selling account.
I am no longer a resident of Serbia, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Serbia VAT to my selling account?
Amazon is required to charge and remit Serbia VAT based on the information in your selling account. At the time the Serbia VAT was collected, Amazon had enough information to associate your account with Serbia. Amazon cannot refund Serbia VAT.
How do I receive a refund for previously charged Serbia on my selling account?
Amazon is required to charge and remit Serbia VAT based on the information in your selling account. At the time the Serbia VAT was collected, Amazon had enough information to associate your account with Serbia. Amazon cannot refund Serbia VAT. However, you will be provided with a VAT invoice in relation to the VAT charged and, if you are eligible, this VAT may be recoverable via your Serbia VAT return. Please consult your tax advisor for any questions on VAT recovery.
Will Amazon provide me with an invoice for any Serbia VAT collected on my monthly subscription fees and Selling on Amazon fees?
Amazon will provide a monthly invoice to sellers who are charged Serbia VAT on their monthly subscription fees and Selling on Amazon fees. Your monthly invoice will be emailed to the primary email address mentioned in your selling account.
You can also view your monthly invoices by signing in to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices
I have added my Serbia VAT ID to my selling account. Can Amazon send me updated invoices with my Serbia VAT ID?
Amazon cannot modify prior invoices to reflect changes made to your selling account. Once you have provided Amazon with your Serbia VAT ID, you will receive the monthly VAT invoices via email.
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 if you have any questions about taxes or need assistance with your tax returns. We have created a list of third-party tax advisors solely as a resource for our sellers.