亚马逊官方解读沙特阿拉伯增值税 (VAT)

亚马逊观察

2022-03-28

1917

Important: 本页信息不构成税务、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。

沙特阿拉伯增值税 (VAT) 常见问题

Important: 本页信息不构成税务、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。

沙特阿拉伯政府的规定要求远程服务提供商计算并征收沙特阿拉伯增值税。

自 2018 年 1 月 1 日起，除非沙特阿拉伯居民卖家已提供其增值税号（纳税人识别号 - TIN），否则亚马逊将以 5% 的标准税率针对月度订阅费和其他“我要开店”费用征收和代缴沙特阿拉伯增值税。

位于沙特阿拉伯并在亚马逊网站上销售商品的卖家可以向亚马逊提供其沙特阿拉伯增值税号，亚马逊将不会针对的“我要开店”费用征收 5% 的沙特阿拉伯增值税。

请按照以下步骤操作，向亚马逊提供您的沙特阿拉伯增值税号：

登录您的卖家平台账户。
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，选择沙特阿拉伯。
添加您的增值税号。
选择我接受并同意税务登记协议中规定的所有条件。
点击保存。

该协议对我的卖家账户有何影响？

如果您是沙特阿拉伯居民，亚马逊向您的卖家账户收取的“我要开店”费用需要缴纳沙特阿拉伯增值税，除非您已向亚马逊提供有效的增值税号。

如何获取沙特阿拉伯增值税号？

您可以在线注册沙特阿拉伯增值税号。有关更多信息，请参阅沙特阿拉伯官方网站中的“税务”。

我不是沙特阿拉伯居民。亚马逊会针对我的账户费用征收沙特阿拉伯增值税吗？

如果您不是沙特阿拉伯居民，亚马逊向您的卖家账户收取的“我要开店”费用则无需缴纳沙特阿拉伯增值税。请咨询您的税务顾问，了解您在沙特阿拉伯是否有任何增值税义务。

如何向亚马逊提供增值税号？

您可以通过以下方式向亚马逊提供您的沙特阿拉伯增值税号：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。

亚马逊如何征收沙特阿拉伯增值税？

如果卖家未提供有效的沙特阿拉伯号，亚马逊将以 5% 的标准税率针对“我要开店”费用和月度订阅费向卖家征收增值税。

我提供有效的沙特阿拉伯增值税号后，亚马逊为何仍征收沙特阿拉伯增值税？

如果您已提供有效的沙特阿拉伯增值税号，亚马逊将不会计算或征收沙特阿拉伯增值税。亚马逊会在买家下单时计算相关费用的增值税，并在配送订单时向卖家账户征收相应税费。因此，在您提供增值税号之前，亚马逊可能已对下达的订单征收了沙特阿拉伯增值税。

我更新了自己的信息，以反映我当前所在的地址位于沙特阿拉伯境外。亚马逊为何仍对我征收沙特阿拉伯增值税？

除非您在交易时提供的信息表明您为沙特阿拉伯居民，否则亚马逊不会计算或征收您的卖家账户费用的沙特阿拉伯增值税。亚马逊会在买家下单时计算相关费用的沙特阿拉伯增值税，并在配送订单时征收相应税费；在您更新当前地址和付款信息之前，可能已存在一些待处理订单。

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，可能有多个地址和多种与您的卖家账户关联。

我已不是沙特阿拉伯居民，且已更新了与当前地址相关的所有信息。亚马逊能否将之前征收的沙特阿拉伯增值税退回我的卖家账户？

亚马逊需要根据您的卖家账户信息征收和代缴沙特阿拉伯增值税。在征收沙特阿拉伯增值税时，亚马逊有足够信息将您的账户与沙特阿拉伯关联。如果您没有有效的沙特阿拉伯增值税号，亚马逊将无法退回沙特阿拉伯增值税。

我如何才能获得亚马逊之前向我的卖家账户征收的沙特阿拉伯增值税的退款？

要申请退款，您需要在卖家平台的“税务登记信息”页面上向亚马逊提供您的沙特阿拉伯增值税号。然后，您需要联系，申请退还向您的卖家账户征收的沙特阿拉伯增值税费用。

沙特阿拉伯增值税退款申请的处理时间最长为 90 天。亚马逊将向您发送更新信息，告知您卖家账户收到退款的预计日期（如果您的申请得到批准）。

对于针对月度订阅费和“我要开店”费用征收的每笔沙特阿拉伯增值税，亚马逊会向我提供发票吗？

如果卖家为其月度订阅费和“我要开店”费用缴纳了沙特阿拉伯增值税，亚马逊不会提供发票。但是，已提供增值税号的卖家将收到月度发票。亚马逊会向您的卖家账户中提及的主要电子邮件地址发送月度发票。

您还可以登录卖家平台并依次转到报告 > 税务文档库 > 卖家费用税务发票，查看月度发票。

我已在卖家账户中添加了沙特阿拉伯增值税号。亚马逊会给我发送带有沙特阿拉伯增值税号的更新版发票吗？

亚马逊无法修改之前的发票以反映您的卖家账户中所作的修改。但是，如果您认为您错误地支付了增值税，或者您有增值税号，则可以申请退款。一旦您向亚马逊提供了增值税号，您将通过电子邮件收到月度增值税发票。

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。我们已经创建了第三方税务顾问名单，但仅作为卖家资源提供。

Saudi Arabia 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 Saudi Arabia government has rules in place requiring providers of remote services to calculate and collect Saudi Arabia VAT.
Starting January 1, 2018, unless a Saudi Arabia-resident seller has provided their VAT ID (Tax Identification Number – TIN), Amazon will collect and remit Saudi Arabia VAT at a standard rate of 5% on monthly subscription fees and other Selling on Amazon fees.
Sellers who are located in Saudi Arabia and sell on Amazon websites can provide Amazon with their Saudi Arabia VAT ID and will not be charged the 5% Saudi Arabia VAT on their Selling on Amazon fees.

Follow the steps below to provide Amazon with your Saudi Arabia VAT ID:
Sign in to your Seller Central account.
Under Settings choose Account Info.
In the section Tax Information, click on VAT information.
From the list of countries, select Saudi Arabia.
Add your VAT ID.
Select I accept and acknowledge all conditions set out in the Tax registration agreement.
Click Save.

FAQ
How does this apply to my selling account?
If you are a resident of Saudi Arabia, Selling on Amazon Fees charged to your selling account will be subject to Saudi Arabia VAT unless you have provided Amazon with a valid VAT ID.
How do I obtain a Saudi Arabia VAT ID?
You may be able to register for a Saudi Arabia VAT ID online. For more information, see the Taxation in Saudi Arabia official website.
I am not a Saudi Arabia resident. Will Amazon charge Saudi Arabia VAT on my account fees?
If you are not a resident of Saudi Arabia, Selling on Amazon fees through your selling account will not be subject to Saudi Arabia VAT. Consult your tax advisor to understand if you have any VAT obligations in Saudi Arabia.
How do I provide my VAT ID to Amazon?
You can provide your Saudi Arabia VAT ID to Amazon by signing in to Seller Central, clicking Settings > Account Info, and click VAT Information under the Tax Information module.
How is Saudi Arabia VAT charged?
Amazon will charge sellers a standard rate of 5% VAT on Selling on Amazon fees and monthly subscription fees if the seller has not provided a valid Saudi Arabia VAT ID.
Why is Amazon continuing to collect Saudi Arabia VAT when I have provided a valid Saudi Arabia VAT ID?
Amazon will not calculate or collect Saudi Arabia VAT if you have already provided a valid Saudi Arabia VAT ID. Amazon calculates VAT on fees when an order is placed and charges it to the Seller account when the order is shipped. Therefore, Saudi Arabia VAT may have been collected on orders placed prior to the time you provided your VAT ID.
I updated my information to reflect my current address which is outside Saudi Arabia. Why is Amazon continuing to collect Saudi Arabia VAT?
Amazon will not calculate or collect Saudi Arabia VAT on your selling account fees unless the information you have provided at the time of the transaction indicates you are a resident of Saudi Arabia. Amazon calculates Saudi Arabia 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 Saudi Arabia, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Saudi Arabia VAT to my selling account?
Amazon is required to charge and remit Saudi Arabia VAT based on the information in your seller account. At the time the Saudi Arabia VAT was collected, Amazon had enough information to associate your account with Saudi Arabia. Amazon cannot refund Saudi Arabia VAT without a valid Saudi Arabia VAT ID.
How do I receive a refund for previously-charged Saudi Arabia VAT on my selling account?
To request a refund, you will need to provide your Saudi Arabia VAT ID to Amazon on the Tax Registration Information page in Seller Central. Then you will need to contact Amazon Seller Support to request a refund of the Saudi Arabia VAT charged to your selling account.
Saudi Arabia VAT refund requests can take up to 90 days to process. You will receive an update from Amazon informing you about the estimated date when you can expect to receive a refund in your selling account, if your request was approved.
Will Amazon provide me with an invoice for any Saudi Arabia VAT collected on my monthly subscription fees and Selling on Amazon fees?
Amazon will not provide an invoice to sellers who are charged Saudi Arabia VAT on their monthly subscription fees and Selling on Amazon fees. However, sellers that have provided their ID will receive a monthly invoice. 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 Saudi Arabia VAT ID in my selling account. Can Amazon send me updated invoices with my Saudi Arabia VAT ID?
Amazon cannot modify prior invoices to reflect changes made to your selling account. However, if you believe you have been charged VAT in error, or since you have had a VAT ID, you may request a refund. Once you have provided your VAT ID to Amazon, you will receive 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.