墨西哥增值稅 (VAT) 常見(jiàn)問(wèn)題

針對(duì)向墨西哥居民提供的數(shù)字服務(wù)收取墨西哥增值稅 (VAT)。

重要： 本頁(yè)信息不構(gòu)成稅務(wù)、法律或其他專(zhuān)業(yè)建議，也不得用作此類(lèi)用途。如有任何疑問(wèn)，請(qǐng)咨詢(xún)您的專(zhuān)業(yè)顧問(wèn)。

墨西哥政府實(shí)施了新法規(guī)，要求提供“數(shù)字服務(wù)”的非居民公司（如亞馬遜）在向墨西哥居民賣(mài)家提供此類(lèi)服務(wù)時(shí)，開(kāi)始收取相應(yīng)的墨西哥增值稅。由此而論，提供的數(shù)字服務(wù)包括“我要開(kāi)店”費(fèi)用（商品發(fā)布/推薦服務(wù)）和月服務(wù)費(fèi)。這些新規(guī)定自 2020 年 6 月 1 日起生效。

如果您希望亞馬遜將 Mexico Registro Federal de Contribuyentes (RFC ID) 添加至您的稅務(wù)發(fā)票中，請(qǐng)?jiān)谫u(mài)家平臺(tái)中提供您的 RFC ID。

向亞馬遜提供您的 RFC ID：

• 登錄賣(mài)家平臺(tái)。

• 在【設(shè)置】下，點(diǎn)擊【賬戶(hù)信息】。

• 在【稅務(wù)信息】部分，點(diǎn)擊 【RFC ID】。

• 點(diǎn)擊【更新】。

• 要返回您的【賬戶(hù)信息】頁(yè)面，請(qǐng)點(diǎn)擊【返回】。

要了解更多信息，或了解這項(xiàng)新法規(guī)對(duì)您的“我要開(kāi)店”賬戶(hù)可能產(chǎn)生的影響，請(qǐng)?jiān)L問(wèn)墨西哥稅務(wù)局網(wǎng)站。

如何向我的銷(xiāo)售賬戶(hù)收取墨西哥？

如果您是墨西哥境內(nèi)的賣(mài)家，亞馬遜將按 16% 的墨西哥增值稅稅率向您的銷(xiāo)售賬戶(hù)收取“我要開(kāi)店”費(fèi)用（商品發(fā)布/推薦服務(wù)）。

如何獲取墨西哥 RFC ID？

您可以訪(fǎng)問(wèn)當(dāng)?shù)囟悇?wù)局網(wǎng)站在線(xiàn)注冊(cè)墨西哥 RFC ID，也可以咨詢(xún)您的稅務(wù)和法律顧問(wèn)。

我已經(jīng)不是墨西哥居民，并且我已經(jīng)將我的所有信息更新為我當(dāng)前的地址。亞馬遜能否將之前收取的墨西哥增值稅退回到我的賣(mài)家賬戶(hù)？

亞馬遜需要根據(jù)您賣(mài)家賬戶(hù)中的信息收取和代繳墨西哥增值稅。在計(jì)算和收取增值稅時(shí)，亞馬遜有足夠的信息充分證明您的賬戶(hù)與墨西哥相關(guān)，無(wú)法退還所收取的墨西哥增值稅。

我不是墨西哥居民，亞馬遜會(huì)針對(duì)相關(guān)費(fèi)用向我的賬戶(hù)收取墨西哥增值稅嗎？

如果您不是墨西哥居民，亞馬遜將不會(huì)針對(duì)您銷(xiāo)售賬戶(hù)的“我要開(kāi)店”費(fèi)用收取墨西哥增值稅。請(qǐng)咨詢(xún)您的，幫助您了解您在墨西哥是否有繳納增值稅義務(wù)。

如何收取墨西哥增值稅？

亞馬遜將按照 16% 的標(biāo)準(zhǔn)稅率對(duì)所有墨西哥賣(mài)家收取“我要開(kāi)店”費(fèi)用增值稅。

我已更新信息，顯示我的當(dāng)前地址在墨西哥境外。為什么亞馬遜仍然對(duì)我收取墨西哥增值稅？

亞馬遜會(huì)在買(mǎi)家下單時(shí)計(jì)算相應(yīng)費(fèi)用的墨西哥增值稅，并在配送訂單時(shí)收取相應(yīng)稅費(fèi)。如果您在發(fā)貨時(shí)提供的信息表明您是墨西哥居民，我們就會(huì)對(duì)您收取墨西哥增值稅。如果您在更新當(dāng)前地址和付款信息之前有待處理的訂單，就會(huì)出現(xiàn)這種情況。

請(qǐng)轉(zhuǎn)至賣(mài)家賬戶(hù)信息并查看各個(gè)部分的內(nèi)容，以確保您的所有信息完整準(zhǔn)確。

注意： 您的賣(mài)家賬戶(hù)可能關(guān)聯(lián)了多個(gè)地址和多種付款方式。

我如何才能收到之前向我的賣(mài)家賬戶(hù)收取的墨西哥增值稅的退款？

如果您認(rèn)為亞馬遜錯(cuò)誤地收取了您的費(fèi)用，可以申請(qǐng)退還之前收取的墨西哥增值稅。

要申請(qǐng)退款，請(qǐng)執(zhí)行以下操作：

1. 使用“聯(lián)系我們”表格，聯(lián)系亞馬遜銷(xiāo)售伙伴支持。
   

1. 點(diǎn)擊【我要開(kāi)店】。

2. 點(diǎn)擊【其他問(wèn)題】，然后點(diǎn)擊【稅費(fèi)問(wèn)題】。

3. 在【您想咨詢(xún)哪些稅費(fèi)問(wèn)題】下面，針對(duì)向您的賣(mài)家賬戶(hù)收取的墨西哥增值稅申請(qǐng)退款。

2. 完您的申請(qǐng)后，將向您發(fā)送有關(guān)此申請(qǐng)的更新信息。如果您的申請(qǐng)獲得批準(zhǔn)，更新信息將包含您的賣(mài)家賬戶(hù)預(yù)計(jì)收到退款的日期。

針對(duì)向“我要開(kāi)店”費(fèi)用收取的墨西哥增值稅，亞馬遜是否會(huì)向我提供發(fā)票？

如果賣(mài)家為其月度服務(wù)費(fèi)和“我要開(kāi)店”費(fèi)用繳納了墨西哥增值稅，亞馬遜會(huì)每月提供稅務(wù)發(fā)票。亞馬遜會(huì)通過(guò)電子郵件發(fā)送每月的發(fā)票，發(fā)送地址為您賣(mài)家賬戶(hù)中提供的主要電子郵件地址。

您還可以依次轉(zhuǎn)至【賣(mài)家平臺(tái)】 > 【報(bào)告】 > 【稅務(wù)文件庫(kù)】 > 【賣(mài)家費(fèi)用稅務(wù)發(fā)票】，查看每月的發(fā)票。

您還可以在賣(mài)家平臺(tái)銷(xiāo)售賬戶(hù)的【訂單詳情】頁(yè)面下查看針對(duì)您的商品發(fā)布/銷(xiāo)售傭金收取的增值稅。

Mexico Value Added Tax (VAT) Frequently Asked Questions

Mexico Value Added Tax (VAT) collection on digital services provided to Mexico residents.

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 advisors if you have any questions.

Mexico Government has implemented new legislation requiring non-resident companies, such as Amazon, providing “digital services” to begin collecting Mexico VAT on these services when they are provided to Mexico based resident Sellers. In this context, digital services provided by Amazon are the Selling on Amazon fees (listing/referral services) and monthly subscription fees. The new rules take effect on June 1, 2020.

Should you Wish Amazon to include your Mexico Registro Federal de Contribuyentes (RFC ID) on your tax invoices, we kindly ask you to provide your RFC ID in Seller Central.

To provide Amazon your RFC ID:

• Log into Seller Central.

• Under Settings, click Account Info.

• In the section Tax Information, click RFC ID.

• Click Update.

• To exit back to your Account Info page, click Back.

To learn more, or understand how this may impact your Selling on Amazon account, visit the Mexico Tax Office website.

How does Mexico VAT apply to my Selling account?

If you are a seller located in Mexico, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Mexico VAT at a rate of 16%.

How do I obtain a Mexico RFC ID?

You may be eligible to register for a Mexico RFC ID online by visiting your local tax office website or consult your tax and legal advisor.

I am no longer a resident of Mexico, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Mexico VAT to my seller account?

Amazon is required to charge and remit Mexico VAT based on the information in your seller account. At the time the VAT was calculated and collected, Amazon had enough information to associate your account with Mexico and cannot refund the VAT charged.

I am not a Mexico resident; will Amazon charge my account Mexico VAT on fees?

If you are not a resident of Mexico, Selling on Amazon fees through your selling account will not be subject to Mexico VAT collection. Consult your tax advisor to help you understand if you have any VAT obligations in Mexico.

How is Mexico VAT Charged?

Amazon will charge all Mexico sellers a standard rate of 16% on Selling on Amazon fees.

I updated my information to reflect my current address, which is outside Mexico. Why is Amazon continuing to collect Mexico VAT?

Amazon calculates Mexico VAT 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 Mexico, then Mexico VAT 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: There may be several addresses and payment methods associated with your seller account.

How do I receive a refund for previously-charged Mexico VAT on my seller account?

If you believe you were incorrectly charged, you may request a refund for previously-charged Mexico VAT.

To request a refund:

1. Contact Amazon Seller Support through the Contact us form.
   

1. Click Selling on Amazon.

2. Click Other issues and then click Tax Questions.

3. Under What are your tax questions, request a refund of the Mexico VAT charged to your seller account.

2. 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.

Will Amazon provide me with an invoice for any Mexico VAT collected on Selling on Amazon fees?

Amazon will provide a monthly tax invoice to sellers who are charged Mexico VAT on their monthly subscription fees and Selling on Amazon fees. Your monthly invoice will be emailed to the primary email address we have on file for your seller account.

You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices

You will also see VAT on your listing/referral fees in your Seller Central Selling account, under Order Details page.

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