亚马逊官方解读日本消费税

亚马逊观察

2022-03-28

1059

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，您应咨询您的专业税务顾问。

日本消费税

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，您应咨询您的专业。

以下内容仅适用于居住在日本境内的亚马逊卖家。

自 2015 年 10 月 1 日起，亚马逊将向居住在日本境内的就“我要开店”费用收取 8% 的消费税。这将影响居住在日本境内且参加了专业销售计划和个人销售计划的卖家。

注意： Login and Pay with Amazon、Checkout by Amazon、亚马逊物流和税务计算服务的费用不会受此变更的影响。有关 2015 年日本税务改革的更多信息，请访问日本国家税务机关页面。

亚马逊为什么要就我的“我要开店”费用收取日本消费税？

根据 2015 年日本税务改革，居住在日本境内的卖家的“我要开店”费用属于消费税的征收范围。

亚马逊如何决定是否需要就我的“我要开店”费用计算日本消费税？

如果您是居住在日本境内的卖家，那么亚马逊就需要向您的“我要开店”费用收取日本消费税。亚马逊将根据您在卖家账户中所提供的信息确定您居住的国家/地区。

是否会就进行国际销售的“我要开店”费用收取消费税？

是的，如果卖家是日本居民，就需要交纳消费税。

亚马逊就我的“我要开店”费用收取了消费税。我能否收取已缴纳的消费税退款？

亚马逊不会对就“我要开店”费用所收取的消费税退款。所收取的所有消费税均将汇至日本国家税务机关的账户。

如果您不再是日本居民，请查看您的账户并更新信息，以避免我们继续就您的“我要开店”费用收取消费税。

我可以在哪里确认亚马逊收取的消费税金额？

显示就“我要开店”费用收取的消费税的发票每月将发布在您的卖家账户中，您可转到【报告】 > 【税务文件库】查看。亚马逊还将向您在卖家平台账户中所记录的主要电子邮件地址发送月度发票。就当前月份收取的消费税将反映在下一月的发票中。例如，就 10 月的“我要开店”费用收取的消费税将反映在您 11 月的税收发票中。

我经营的是一家企业实体。您是否将向我提供为向亚马逊支付的消费税申报进项消费税所需的信息？

亚马逊将向所有居住在日本境内的卖家提供税收发票。发票将包含日本商业登记号以及有关就您的“我要开店”费用收取的消费税的信息。有关更多信息，请访问日本国家税务机关发布的以下文档：

https://www.nta.go.jp/shiraberu/ippanjoho/pamph/pdf/cross-kokunai.pdf （仅提供日语版）

如果您对在日本申报进项消费税有任何疑问，请联系您的税务顾问。

我可以在哪里获得有关抵免流程的详细信息？

请参阅以下页面，了解有关抵免流程的详细信息：

https://www.nta.go.jp/taxanswer/shohi/shou306.htm（仅提供英语版和日语版）

如果您对日本消费税有任何疑问，请联系您的税务顾问。

Japanese Consumption Tax
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 tax advisor if you have any questions.
The following applies only to sellers on Amazon who reside in Japan.
Beginning October 1, 2015, Amazon will charge Japanese residents who sell on Amazon an 8% consumption tax on Selling on Amazon fees. This impacts sellers on both Professional and Individual selling plans who reside in Japan.

Note: Login and Pay with Amazon, Checkout by Amazon, Fulfillment by Amazon, and tax calculation services fees are not affected by this change. For more information on the 2015 Japan Tax Reform, please visit the Japan National Tax Agency page.
Why is Amazon collecting Japanese Consumption Tax on my Selling on Amazon fees?
Selling on Amazon fees for sellers residing in Japan are subject to consumption tax as a result of the 2015 Japan Tax Reform.
How will Amazon determine whether or not to calculate Japanese Consumption Tax on my Selling on Amazon fees?
If you are a seller residing in Japan, your Selling on Amazon fees will be charged Japanese Consumption Tax. termines your country of residency based on the information you provide in your selling account.
Will Selling on Amazon fees for international sales also be subject to consumption tax?
Yes, if the seller is a resident of Japan.
Amazon charged consumption tax on my Selling on Amazon fees. Can I receive a refund on the consumption tax charged?
Amazon does not issue refunds for consumption tax charged on your Selling on Amazon fees. All consumption tax collected is remitted to the Japanese National Tax Authority.
If you are no longer a resident of Japan, please review your account and update your information to avoid having further consumption tax charged on your Selling on Amazon fees.
Where can I confirm how much consumption tax was charged by Amazon?
Invoices reflecting the consumption tax charged on your Selling on Amazon fees will be available each month in your seller account by going to Reports > Tax Document Library. A monthly invoice will also be sent to the primary email address on file for your Seller Central account. Consumption tax charged for the current month will be reflected in the following month’s invoice. For example, consumption tax charged on your Selling on Amazon fees in October will be reflected on your November tax invoice.
I am a business entity. Will you provide me with the information I need to claim the input consumption tax for consumption tax paid to Amazon?
Amazon will provide a tax invoice to all sellers who reside in Japan. The invoice will include the Japanese business registration number as well as information regarding the consumption tax collected on your Selling on Amazon fees. For more information, please refer to the following documentation published by the National Tax Agency:
https://www.nta.go.jp/shiraberu/ippanjoho/pamph/pdf/cross-kokunai.pdf (available in Japanese only)
If you have any questions regarding claiming input consumption tax in Japan, please contact your tax advisor.
Where will I be able to get detailed information on the Japanese Consumption Tax credit process?
Please refer to the following page for details regarding the Japanese Consumption Tax credit process:
https://www.nta.go.jp/taxanswer/shohi/shou306.htm (available in English and Japanese only)
If you have any questions regarding the Japanese Consumption Tax, please contact your tax advisor.