亚马逊加拿大站魁北克销售税QST的常见问题和解答

亚马逊观察

2022-03-28

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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。如有任何疑问，您应咨询您的专业顾问。

魁北克销售税 (QST) 常见问题

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。如有任何疑问，您应咨询您的专业顾问。

亚马逊将对魁北克卖家的亚马逊销售费用和亚马逊广告费用收取魁北克销售税

自 2019 年 11 月 1 日起，我们将对魁北克卖家的“我要开店”费用和亚马逊广告费用收取魁北克销售税 (QST)。

魁北克政府推出了新的税收规则，要求提供数字商品和服务的非居民公司在向未登记 QST 且没有 16 位 QST 登记号的魁北克居民提供某些服务时，开始针对这些服务征收 QST。

应纳税的费用项包括 Amazon Services International, Inc. 或 Amazon Services, LLC 收取的“我要开店”费用（包含发布/销售服务费用、月度专业销售费用）和亚马逊广告费用。自这些规则生效以来，亚马逊一直代卖家为这些费用支付 QST，但是自 2019 年 11 月 1 日起，亚马逊将不再代卖家针对这些服务费用支付 QST，并将开始针对这些服务向未向亚马逊提供 16 位 QST 登记号的魁北克卖家收取 QST。除非卖家已向亚马逊提供其 QST 登记号来证明其已在魁北克登记 QST，否则亚马逊将根据这些规则的规定，按 9.975% 的标准税率对居住在魁北克的卖家支付的“我要开店”费用代收和代缴 QST。

向亚马逊提供 QST 登记号的魁北克卖家支付的“我要开店”费用无需按 9.975% 的税率缴纳 QST。

自 2019 年 11 月 1 日起，要向亚马逊提供 QST 登记号，请按照以下步骤操作：

登录卖家平台
在“设置”部分，选择账户信息
在“税务信息”部分，点击 VAT 信息
从国家/地区列表中，选择加拿大 - 魁北克
添加 16 位 QST 登记号，即 XXXXXXXXXXXXXXXX
阅读《税务登记协议》后，如果您同意其中的内容，请点击我接受并同意《税务登记协议》中规定的所有条件。
点击保存

重要：添加您的 16 位 QST 登记号，即表示您承认自己无需就我们向您收取的“我要开店”费用支付非居民 QST。在此处输入您的 QST 登记号并不代表您为订单设置了税务计算服务。有关税务计算服务的帮助，请访问帮助页面。

要了解更多信息或了解这项法规对您的“我要开店”账户的影响，请访问魁北克税务局网站。

我的 16 位 QST 登记号已保存在税务计算服务设置中，我还需要向亚马逊提供 QST 登记号吗？

需要。即使您已经在“税务计算设置”中配置了 16 位 QST 登记号供我们针对您的订单收取 QST，您仍必须按照上述步骤操作，并通过在增值税信息页面添加您的 QST 登记号来向亚马逊提供您的 16 位 QST 登记号。如果您未遵循上述步骤，且您位于魁北克，即使您的 16 位 QST 登记号已保存在“税务计算服务”页面，亚马逊还会针对您的“我要开店”费用和亚马逊广告费用收取 QST。

如何向销售账户收取 QST？

如果您是魁北克居民，除非您已登记 QST 并向亚马逊提供了您的 QST 登记号来证明您在 2019 年 11 月 1 日当天或之前登记缴纳了 QST，否则亚马逊会针对向您的卖家账户收取的“我要开店”费用收取 GST。

如何针对亚马逊物流 (FBA) 费用收取税费？

针对在 Amazon.ca 上发布的商品的亚马逊物流费用由 Amazon.com.ca, Inc 收取。有关如何对 Amazon.ca 商品的亚马逊物流费用收取加拿大销售税的信息，请参阅此帮助页面。

针对在 Amazon.com 上发布的商品的亚马逊物流费用由 Amazon.com Services, Inc 收取。有关如何对 Amazon.com 商品的亚马逊物流费用和“我要开店”费用收取美国销售税的信息，请访问此帮助页面。

我已不是魁北克居民，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 QST 退回到我的卖家账户吗？

亚马逊需要根据您卖家账户中的信息收取和代缴 QST。在计算和收取 QST 时，亚马逊有足够的信息证明您的账户与 QST 相关。如果您未提供有效的 QST 登记号，亚马逊无法退还 QST。

如何获取 QST 登记号？

您可以访问魁北克税务局网站在线登记 QST 登记号，或咨询您的税务和法律顾问。

请注意，我们将向您收取 QST，除非您已登记缴纳 QST 并向亚马逊提供了您的 QST 登记号。

如果我不是魁北克居民，亚马逊会向我的账户收取 GST 费用吗？

如果您不是魁北克居民，亚马逊向您的销售账户收取的“我要开店”费用则无需缴纳 QST。请咨询您的税务顾问，了解您是否应履行任何 QST 义务。

如何收取 QST?

如果魁北克卖家未提供有效的 QST 登记号来证明其已登记缴纳 QST，亚马逊会按 9.975% 的标准税率对其支付的“我要开店”费用收取 QST。

自 2019 年 11 月 1 日起，亚马逊将开始针对“我要开店”费用计算并收取 QST。

我提供了有效的 QST 登记号后，亚马逊为什么仍收取 QST？

如果您提供了有效的 QST 登记号来证明您在 2019 年 11 月 1 日当天或之前登记缴纳了 QST，则亚马逊将不再计算和收取 QST。

但是，由于时间问题，亚马逊可能会针对某些订单收取 GST。亚马逊在买家下单时计算 QST，并在卖家配送订单时向卖家账户收取相应税费。因此，在您提供 QST 登记号之前，亚马逊可能已对下达的订单收取了 QST。

我更新了自己的信息，以反映我当前所在的地址不位于魁北克。为什么亚马逊仍然收取 QST？

亚马逊在买家下单时计算 QST，并在卖家配送订单时收取相应税费。如果您在配送时提供的信息表明您是魁北克居民，亚马逊就会向您收取 QST。如果您在更新当前地址和付款信息之前有待处理订单，就会出现这种情况。

请转至卖家账户信息并查看各个部分的内容，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付款方式与您的卖家账户关联。

我如何才能获得针对之前向我的卖家账户收取的 QST 发放的退款？

向亚马逊提供有效的 QST 登记号来证明您在提供的相关服务的截止日期前登记缴纳了 QST 后，便可针对之前向您收取的 GST 申请退款。

要申请退款，请按以下步骤操作：

按下列流程操作，向亚马逊提交您的 QST 登记号。
使用“联系我们”表单，联系亚马逊销售伙伴支持。

选择我要开店
点击其他问题，然后点击税费问题
在您想咨询哪些税费问题部分，针对向您的卖家账户收取的 QST 申请退款。

亚马逊处理完您的申请后，将向您发送问题的更新信息。如果您的申请获得批准，更新信息将包含您的卖家账户能够收到退款的预计日期。

QST 退款申请的处理时间最长为 90 天。处理完您的申请后，亚马逊会向您发送最新信息。如果您的申请得到批准，更新信息将提供您的卖家账户能够收到退款的预计日期。

对于针对“我要开店”费用收取的任何 GST，亚马逊是否会向我提供发票？

根据魁北克的法规，亚马逊无需开具税务发票。您可以在日期范围报告中找到每月的所有活动。要查看这些报告，请依次转至卖家平台 > 报告 > 付款 > 日期范围报告 >，然后选择特定时间段的交易报告。

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。请联系税务顾问。

Quebec Sales Tax (QST) Frequently Asked Questions
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.

Quebec Sales Tax to be charged to Quebec-based Sellers by Amazon on Amazon Selling Fees and Amazon Advertising fees Services
QST collection on Selling on Amazon Fees and Amazon Advertising to begin November 1, 2019 for Quebec-based sellers.
The Quebec Government has introduced new tax rules requiring non-resident companies providing digital goods and services to begin collecting QST on certain services when they are provided to Quebec residents who are not registered for QST who do not have a 16 digit QST registration number.
Taxable services include Selling on Amazon fees (including listing/referral services, monthly professional selling fees), and Amazon Advertising fees charged by Amazon Services International, Inc. or Amazon Services, LLC. Amazon has been paying QST on these fees on behalf of the seller since the rules came into effect, however, effective November 1, 2019, Amazon will no longer be paying QST on these services on behalf of sellers and will begin charging QST on such services to Quebec-based sellers who have not provided Amazon with their 16 digit QST number.

Unless a seller has provided Amazon with its QST number as evidence that it is QST-registered in Quebec, the rules requires Amazon to collect and remit QST at a standard rate of 9.975% on Selling on Amazon fees paid by sellers who are residents of Quebec.
Quebec sellers who provide Amazon with their QST number will not have the QST of 9.975% applied to their Selling on Amazon fees.
Starting November 1, 2019, to provide Amazon with your QST number, use the following steps:
Log into Seller Central
Under Settings choose Account Info
In the section Tax Information, click on VAT information
From the list of countries, select Canada - Quebec
Add your 16-digit QST number, that is, ‘XXXXXXXXXXXXXXXX’
Click I accept and acknowledge all conditions set out in the Tax Registration Agreement after you have reviewed the Tax Registration Agreement and if you are in agreement with its contents.
Click Save

Important: Registering your 16 digit QST number, you acknowledge that you are not required to pay Non-Resident QST on the Selling on Amazon fees charged to you. Entering your QST number here does NOT set up Tax Calculation Services on your orders. For assistance on Tax Calculation Services, please visit the help page.

To learn more, or understand how this regulation impacts your Selling on Amazon account, please visit the Revenue Quebec website.
My 16 Digit QST number is saved in my Tax Calculation Services settings, do I still need to provide my QST number to Amazon?
Yes. Even if you have configured your Tax Calculation Settings with your 16 digit QST number to collect QST on your orders, you must still follow the steps outlined above and provide your 16 digit QST to Amazon by adding your QST number in the VAT Information page. If you do not follow the steps above, and if you are based in Quebec, Amazon will collect QST on your Selling on Amazon and Amazon Advertising fees, even if your 16 digit QST number is saved in your Tax Calculation Services page.
How does QST apply to my Selling account?
If you are a resident of Quebec, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to QST unless you are QST-registered and have provided Amazon with your QST number as evidence that you are QST-registered on or before November 1, 2019.
How does tax apply to my Fulfilled by Amazon (FBA) Fees?
FBA fees for offers listed on Amazon.ca are sold to you by Amazon.com.ca, Inc. For information on how Canadian sales tax applies to FBA fees for Amazon.ca listings, see this help page.
FBA fees for offers listed on Amazon.com are sold to you by Amazon.com Services LLC For information on how U.S. sales tax applies to FBA and Selling on Amazon fees for Amazon.com listings, please visit this help page.
I am no longer a resident of Quebec, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged QST to my seller account?
Amazon is required to charge and remit QST based on the information in your seller account. At the time the QST was calculated and collected, Amazon had enough information to associate your account with QST. Amazon cannot refund QST without a valid QST number on file.
How do I obtain a QST Number?
You may be able to register for a QST number online by visiting the Revenue Quebec website, or consult your tax and legal adviser.
Please note that we will charge you QST unless you are registered for QST and have provided your QST number to Amazon.
I am not a Quebec resident; will Amazon charge my account QST on fees?
If you are not a resident of Quebec, Selling on Amazon fees through your selling account will not be subject to QST collection. Consult your tax advisor to help you understand if you have any QST obligations.
How is QST charged?
Amazon will charge Quebec-based sellers a standard rate of 9.975% QST on the Selling on Amazon fees if the seller does not have a valid QST number on file as evidence that it is QST-registered.
Amazon will begin calculating and collecting QST on Selling on Amazon fees effective November 1, 2019.
Why is Amazon continuing to collect QST when I have provided a valid QST number?
Amazon will not calculate and collect QST if you have provided a valid QST number as evidence that you are QST-registered on or before November 1, 2019.
However, there may have been QST collected based on orders due to timing. Amazon calculates QST when an order is placed, and charges it to the seller account when the order is shipped. Therefore, QST may have been collected on orders placed prior to the time you provided your QST number.
I updated my information to reflect my current address, which is outside Quebec. Why is Amazon continuing to collect QST?
Amazon calculates QST on fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicated you were a resident of Quebec, then QST will have been collected. This might have occurred if there were 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 seller account.
How do I receive a refund for previously-charged QST on my seller account?
You may request a refund for previously-charged QST once you have provided Amazon with a valid QST number as evidence that you were QST-registered as of the date of the relevant services provided.
To request a refund:
Submit your QST number to Amazon by following the process listed above.
Contact Amazon Seller Support through the Contact us form.
Choose Selling on Amazon
Click Other issues and then Tax Questions
Under What are your tax questions, request a refund of the QST charged to your seller account.
You will receive an update for your case when your request has been processed. The update will provide the estimated date when you can expect to receive a refund in your seller account if your request was approved.

QST refunds can take up to 90 days to process. You will receive an update from Amazon when your request has been processed. The update will provide the estimated date when you can expect to receive a refund in your seller account, if your request was approved.
Will Amazon provide me with an invoice for any QST collected on Selling on Amazon fees?
Amazon is not required to issue tax invoices under the Quebec legislation. All monthly activity can be found in date range reports. You can view these reports by going to Seller Central > Reports > Payments > Date Range Reports > and selecting a transactional report for a particular timeframe.
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.