亚马逊官方解读阿尔巴尼亚增值税 (VAT)

亚马逊观察

2022-03-28

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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。

阿尔巴尼亚增值税 (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。

阿尔巴尼亚政府的规定要求远程服务提供商计算并征收阿尔巴尼亚增值税。

自 2018 年 1 月 1 日起，除非阿尔巴尼亚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 20% 的标准税率针对月度订阅费和其他“我要开店”费用征收和代缴阿尔巴尼亚增值税。

位于阿尔巴尼亚并在亚马逊网站上销售商品的卖家可以向亚马逊提供其阿尔巴尼亚增值税号，亚马逊将不会针对“我要开店”费用征收 20% 的阿尔巴尼亚增值税。

请按照以下步骤操作，向亚马逊提供您的阿尔巴尼亚增值税号：

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“阿尔巴尼亚”。
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。

常见问题

该协议对我的卖家账户有何影响？

如果您是阿尔巴尼亚居民，亚马逊向您的卖家账户收取的“我要开店”费用需要缴纳阿尔巴尼亚增值税，除非您已向亚马逊提供有效的号。

如何获取阿尔巴尼亚增值税号？

您可以在线注册阿尔巴尼亚增值税号。有关更多信息，请参阅阿尔巴尼亚官方网站中的“税务”。

我不是阿尔巴尼亚居民。亚马逊向我的账户所收取的“我要开店”费用是否需要缴纳阿尔巴尼亚增值税？

如果您不是阿尔巴尼亚居民，亚马逊向您的卖家账户收取的“我要开店”费用则无需缴纳阿尔巴尼亚增值税。请咨询您的税务顾问，了解您在阿尔巴尼亚是否有任何增值税义务。

如何向亚马逊提供增值税号？

您可以向亚马逊提供您的阿尔巴尼亚增值税号。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。

亚马逊如何征收阿尔巴尼亚增值税？

如果卖家不具备有效的阿尔巴尼亚增值税点，亚马逊将以 20% 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。

我提供有效的阿尔巴尼亚增值税号后，亚马逊为何仍征收阿尔巴尼亚增值税？

如果您已向亚马逊提供有效的阿尔巴尼亚增值税号，亚马逊将不会计算或征收阿尔巴尼亚增值税。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阿尔巴尼亚增值税。

我更新了自己的信息，以反映我当前所在的地址位于阿尔巴尼亚境外。亚马逊为何仍对我征收阿尔巴尼亚增值税？

除非您在交易时提供的信息表明您是阿尔巴尼亚居民，否则亚马逊不会计算或征收您的卖家账户费用的阿尔巴尼亚增值税。亚马逊会在买家下单时计算相关费用的阿尔巴尼亚增值税，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。

我已不是阿尔巴尼亚居民，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阿尔巴尼亚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阿尔巴尼亚增值税。在征收阿尔巴尼亚增值税时，亚马逊有足够信息将您的账户与阿尔巴尼亚关联。如果您没有有效的阿尔巴尼亚增值税号，亚马逊将无法退回阿尔巴尼亚增值税。

我如何才能获得亚马逊之前向我的卖家账户征收的阿尔巴尼亚增值税的退款？

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阿尔巴尼亚增值税号。然后，您需要联系，申请退还向您的卖家账户征收的阿尔巴尼亚增值税费用。

阿尔巴尼亚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”费用征收的每笔阿尔巴尼亚增值税，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”费用缴纳了阿尔巴尼亚增值税，亚马逊会提供月度发票。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。

我为何没收到显示阿尔巴尼亚增值税的发票？

如果您已向亚马逊提供有效的阿尔巴尼亚增值税号，或者亚马逊并未向您征收任何月度订阅费，且您的账户在该月没有任何销售活动，您将不会收到显示阿尔巴尼亚增值税的发票。

我已向亚马逊提供我的阿尔巴尼亚增值税号。亚马逊会给我发送带有阿尔巴尼亚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，或者您有增值税号，则可以申请退款。

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。

Albania 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 Albania government has rules in place requiring providers of remote services to calculate and collect Albania VAT.
Starting January 1, 2018, unless an Albania-resident seller has provided their VAT ID (Tax Identification Number - TIN), Amazon will collect and remit Albania VAT at a standard rate of 20% on monthly subscription fees and other Selling on Amazon fees.
Sellers who are located in Albania and sell on Amazon websites can provide Amazon with their Albania VAT ID and Amazon will not charge the 20% Albania VAT on their Selling on Amazon fees.
Follow the steps below to provide Amazon with your Albania VAT ID:
Sign in to Seller Central.
Under Settings choose Account Info.
In the section Tax Information, click VAT information.
From the list of countries, select Albania.
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 Albania, Selling on Amazon Fees charged to your selling account will be subject to Albania VAT unless you have provided Amazon with a valid VAT ID.
How do I obtain an Albania VAT ID?
You may be able to register for an Albania VAT ID online. For more information, see the Taxation in Albania official website.
I am not an Albania resident. Will the Selling on Amazon fees charged to my account be subject to Albania VAT?
If you are not a resident of Albania, Selling on Amazon fees through your selling account will not be subject to Albania VAT. Consult your tax advisor to understand if you have any VAT obligations in Albania.
How do I provide my VAT ID to Amazon?
You can provide your Albania VAT ID to Amazon. Sign in to Seller Central, click Settings > Account Info, and click VAT Information under the Tax Information module.
How is Albania VAT charged?
Amazon will charge sellers a standard rate of 20% VAT on Selling on Amazon fees and monthly subscription fees if the seller does not have a valid Albania VAT ID.
Why is Amazon continuing to collect Albania VAT when I have provided a valid Albania VAT ID?
Amazon will not calculate or collect Albania VAT if you have already provided Amazon with a valid Albania 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, Albania 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 Albania. Why is Amazon continuing to collect Albania VAT?
Amazon will not calculate or collect Albania VAT on your selling account fees unless the information you have provided at the time of the transaction indicates you are a resident of Albania. Amazon calculates Albania 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 Albania, and I have updated all my information to reflect my current address. Can Amazon refund previously charged Albania VAT to my selling account?
Amazon is required to charge and remit Albania VAT based on the information in your selling account. At the time the Albania VAT was collected, Amazon had enough information to associate your account with Albania. Amazon cannot refund Albania VAT without a valid Albania VAT ID.
How do I receive a refund for previously charged Albania VAT on my selling account?
To request a refund, you will need to provide your Albania 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 Albania VAT charged to your selling account.
Albania 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 Albania VAT collected on my monthly subscription fees and Selling on Amazon fees?
Amazon will provide a monthly invoice to sellers who are charged Albania 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.
Why I did not receive the invoice showing Albania VAT?
You will not receive an invoice showing Albania VAT, if you have provided Amazon with a valid Albania VAT ID or if you are not subject to any monthly subscription fees and there has been no selling activity on your account for the month.
I have provided Amazon with my Albania VAT ID. Can Amazon send me updated invoices with my Albania 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.
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.