亚马逊官方解读俄罗斯增值税 (VAT)

亚马逊观察

2022-03-28

1807

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。请咨询您的税务顾问，以帮您了解您在俄罗斯境内的增值税义务。

俄罗斯增值税 (VAT)

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。请咨询您的税务顾问，以帮您了解您在俄罗斯境内的增值税义务。

亚马逊为何对某些费用收取俄罗斯增值税？

俄罗斯增值税法规的修正案要求亚马逊针对月服务费、“我要开店”费用和广告费用计算增值税并向位于俄罗斯的所有卖家收取此费用，无论他们是否均是如此。

注意： Amazon Payments、亚马逊物流和税务计算服务费用不受此变更的影响。

亚马逊如何计算月服务费、“我要开店”费用和广告费用的俄罗斯增值税？

亚马逊将按照适用于您居住的俄罗斯地区的标准税率对每笔每月服务费、“我要开店”费用和广告费用收取俄罗斯增值税。

如果我已经提供有效的俄罗斯国家注册号 (SRN)，为什么亚马逊还要对我的账户收取俄罗斯增值税？

对电子化服务 (ESS) 收取的税金取决于买家（）所在的国家/地区。如果您居住在俄罗斯境内，无论您是否拥有 SRN，亚马逊都必须对您的月服务费、“我要开店”费用和广告费用收取俄罗斯增值税。

我还没有完成任何销售交易，亚马逊为什么要对我的卖家账户收取俄罗斯增值税？

根据新法律的规定，亚马逊需要对月服务费收取俄罗斯增值税，该服务被视为电子化服务 (ESS)，因为它们通过互联网或电子网络进行交付。

我已更新与当前地址相关的信息。为什么亚马逊还继续收取俄罗斯增值税？

亚马逊在买家下单时计算俄罗斯增值税，并在卖家配送订单时收取相应税费。亚马逊根据买家下单时卖家账户中的地址和付款信息判断是否应收取俄罗斯增值税。因此，对于在您更新地址之前下的订单，亚马逊可能仍会收取俄罗斯增值税。

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，可能有多个地址和多种支付方式与您的卖家账户关联。

我已不是俄罗斯居民，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俄罗斯增值税费用退回到我的卖家账户吗？

亚马逊需要根据您的卖家账户信息收取和免除俄罗斯增值税。在收取俄罗斯增值税时，亚马逊有足够信息确定您的账户与俄罗斯相关。对于这种情况，亚马逊不会退还俄罗斯。

对于针对月服务费、“我要开店”费用和广告费用收取的每一笔俄罗斯增值税，亚马逊会向我提供俄罗斯增值税发票吗？

如果卖家为其月服务费、“我要开店”费用和广告费用缴纳了俄罗斯增值税，亚马逊会每月提供发票。您还可以前往【卖家平台】，依次选择【报告】、【税务文档库】、【卖家费用税务发票】和，查看每月的发票。

我为什么没有收到俄罗斯增值税发票？

如果您不需要支付任何月服务费，且您的账户本月没有销售活动或广告活动，则您不会收到俄罗斯增值税发票。

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，但不提供税务咨询或合规性方面的服务。如果您有任何税务问题或需要协助报税，请联系税务顾问。我们创建了第三方税务顾问名单，但仅作为卖家资源提供。要了解更多信息，请参阅第三方税务顾问。亚马逊不为任何的服务提供担保。

Russia Value Added Tax (VAT)
Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. Consult your tax advisor to help you understand your VAT obligations in Russia.
Why is Amazon collecting Russian VAT on certain fees?
Amendments to the Russian VAT legislation require Amazon to calculate and collect VAT on monthly subscription fees, Selling on Amazon fees, and advertising fees from all Russia-based sellers, regardless of whether they are -registered or not.
Note: Amazon Payments, Fulfillment by Amazon, and tax calculation service fees are not affected by this change.

Amazon will charge the standard rate of VAT applicable to your Russia country of residence for any monthly subscription fees, Selling on Amazon fees, and advertising fees.
Why is Amazon charging Russian VAT to my account if I already provided a valid Russian State Registration Number (SRN)?
Electronically Supplied Services (ESS) are taxed according to the country where the customer (Amazon seller) resides. If you reside in Russia, Amazon is required to charge Russian VAT on your monthly subscription fees, Selling on Amazon fees, and advertising fees, no matter whether you have an SRN or not.
Why is Amazon charging Russian VAT to my seller account if I have not made any sales?
Under Russian law, Amazon is required to charge Russian VAT on monthly subscriptions fees, which are considered Electronically Supplied Services (ESS) as they are delivered over the Internet or an electronic network.
I updated my information to reflect my current address. Why is Amazon continuing to collect Russian VAT?
Amazon calculates Russian VAT when an order is placed and collects it when the order is shipped. termines if Russian VAT should be collected based on the address and payment information in a seller account at the time an order is placed. Therefore, Russian VAT may still be collected on orders placed prior to the time you updated your address.
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.
I am no longer a resident of Russia, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Russian VAT fees to my seller account?
Amazon is required to charge and remit Russian VAT based on the information in your seller account. At the time the Russian VAT was collected, Amazon had enough information to associate your account with Russia. Amazon will not refund Russian VAT for this situation.
Will Amazon provide me with a Russian VAT invoice for any Russian VAT collected on my monthly subscription fees, Selling on Amazon fees, and advertising fees?
Amazon will normally provide a monthly invoice to sellers who are charged Russian VAT on their monthly subscription fees, Selling on Amazon fees, and advertising fees. You can also view your monthly invoices by going to Seller Central and choosing Reports, followed by Tax Document Library, and then Seller Fee Tax Invoices.
Why did I not receive a Russian VAT invoice?
You will not receive a Russian invoice if you are not subject to any monthly subscription fees and there has been no selling activity or advertising activity on your account for the month.
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. To learn more, see External Tax Advisors. Amazon does not endorse the services of any tax advisor.