對廣告費收取印度商品及服務稅的常見問題

自 2020 年 5 月 1 日起，在 amazon.com 上為您提供商品推廣、品牌推廣和展示推廣等廣告活動的亞馬遜實體將會開始向尚未在我們的系統中提供當前通用的商品及服務稅稅號的印度廣告商收取商品及服務稅。

要向亞馬遜提供您的印度商品及服務稅稅號，請執行以下操作：

1. 登錄賣家平臺。

2. 在【設置】下，點擊【賬戶信息】。

3. 在【稅務信息】部分，點擊【VAT 信息】。

4. 從國家/地區列表中，選擇【印度】。

5. 輸入您的 15 位商品及服務稅稅號，例如 XXXXXXXXXXXXXXX。

6. 點擊【我接受并同意稅務登記協議中規定的所有條件】。

7. 點擊保存。

我已經在其他廣告賬戶中提供了我的商品及服務稅稅號，為什么需要再次提供此稅號？

出于安全考慮，商品及服務稅稅號數據不會自動輸入到其他廣告賬戶中。如果您已經有了一個有效的商品及服務稅稅號，但是尚未提供給我們，請轉至您的美國賬戶并更新信息。

為什么亞馬遜廣告要對我的廣告服務收取商品及服務稅？

根據印度的稅務規定，亞馬遜需要對提供遠程服務（或電子化服務）代收代繳稅費。如果滿足以下標準，則要對向賣家、供應商和廣告商收取的廣告費征稅：

1. 廣告商未向亞馬遜提供有效的商品及服務稅注冊號；且

2. 是提供電子化服務所在國家/地區（例如印度）的居民；且

3. 在 Amazon.com（美國）上做廣告

如何向亞馬遜提供我的商品及服務稅注冊號？

如果您是印度的居民并且擁有商品及服務稅注冊號，請在賣家平臺的 【 信息】頁面或平臺中的“付款設置”用戶界面上向亞馬遜提供此信息。您也可以通過電子郵件向亞馬遜支持發送一份/商品及服務稅登記證以及生效日期的證明。

如何獲取商品及服務稅注冊號？

您可以在稅務機關的網站上進行注冊。請咨詢您的稅務顧問，了解適用于您具體情況的信息。

我已經在賣家賬戶中提供了我的商品及服務稅稅號，但是為什么狀態是待處理？

驗證商品及服務稅稅號可能需要一段時間，但是如果您已經輸入了商品及服務稅稅號，除非此稅號被拒絕，否則我們不會向您收取商品及服務稅。如果您認為我們錯誤地向您收取了商品及服務稅，請聯系支持，確定您是否可以退款。

我已經更新了我的信息，以體現我當前的地址和商品及服務稅注冊號。為什么亞馬遜還要向我收取商品及服務稅？

亞馬遜會在開具廣告發票時計算商品及服務稅。亞馬遜會根據開具發票時賣家賬戶/廣告賬戶中的信息來確定是否應收取商品及服務稅。因此，亞馬遜可能還是會對您更新地址或注冊號之前開具的發票收取商品及服務稅。

轉至【賣家賬戶信息】或【廣告平臺付款設置】，查看每一部分的內容，以確保您的所有信息完整準確。

注意： 您的賬戶可能關聯了多個地址和多種付款方式。

我已經更新了所有信息，以體現我的商品及服務稅注冊號。亞馬遜能否將之前收取的商品及服務稅退還到我的賬戶？

電子化服務的商品及服務稅是基于開具發票時您賬戶中的信息收取的。如果您沒有有效的商品及服務稅注冊號和登記證或者確認登記在相關期間已生效的其他證明，亞馬遜無法退還商品及服務稅。

要獲得商品及服務稅退款，請聯系支持，申請退回我們向您的賬戶所收取的費用，并提供在您所申請的退款期間有效的商品及服務稅注冊號和登記證。

處理商品及服務稅退款申請可能需要 30 到 60 天。處理完您的退款申請后，亞馬遜會告知您最新的進展情況。如果您的退款申請獲得批準，我們將會在最新進展情況中告知您預計退款何時可以到賬。

我已經在我的賬戶中添加了我的商品及服務稅注冊號。亞馬遜會向我發送帶有我商品及服務稅注冊號的更新版發票嗎？

亞馬遜無法修改之前開具的發票，以體現您對賣家賬戶或供應商賬戶所做的變更（如商品及服務稅稅號）。如果之前的發票不正確，并且您要申請退款，請聯系亞馬遜支持。

對于針對我的廣告費所收取的所有商品及服務稅，亞馬遜會向我提供發票嗎？

如果亞馬遜向賣家支付的月服務費收取了商品及服務稅，則會每月定期提供廣告發票。您還可以依次轉至【賣家平臺】 > 【報告】 > 【稅務文件庫】 > 【賣家費用稅務發票】，查看每月的發票。

我為什么沒有收到稅務發票？

如果亞馬遜向賣家支付的月服務費收取了商品及服務稅，則會每月定期提供廣告發票。只有在相關稅務機構要求的情況下，我們才會提供正式的稅務發票。但是，如果您無需支付任何月服務費，或者您的賬戶本月沒有任何業務，您通常不會收到稅務發票。

我需要為過去的費用支付商品及服務稅嗎？

亞馬遜將僅對 2020 年 5 月 1 日起收取的美國廣告費征收商品及服務稅。

我是個人/擁有個人銷售賬戶，而不是公司，是否會對我有影響？

無論您是個人還是公司，如果您有商品及服務稅稅號，則可以將其提供給亞馬遜，我們的系統在確定如何對您的費用進行稅務處理時會對此加以考慮。如果沒有提供商品及服務稅稅號，除了您的費用外，亞馬遜還會計算并收取所有適用的商品及服務稅。如果您不確定自己是否有資格獲得商品及服務稅稅號，請咨詢您的。

我有多個廣告賬戶，會發生哪些變化？

就您的美國廣告賬戶而言，自 2020 年 5 月 1 日起，亞馬遜將會開始針對因在 amazon.com 上的商品推廣、和展示推廣等廣告活動而向未在我們的系統中提供當前通用的商品及服務稅稅號的廣告商所支付的費用收取商品及服務稅（如適用）。

我有多個廣告賬戶，我需要做什么？

就您的美國廣告賬戶而言，自 2020 年 5 月 1 日起，亞馬遜將會開始向未在我們的系統中提供當前通用的商品及服務稅稅號的廣告商收取商品及服務稅（如適用）。如果您已經有了一個有效的商品及服務稅稅號，但是尚未提供給我們，請轉至您的賬戶并更新信息。

我沒有商品及服務稅稅號，我該怎么做？

如果您沒有商品及服務稅稅號，則無需采取進一步的措施，我們的系統在確定如何對您的費用進行稅務處理時會對此加以考慮，也就是說，我們將會根據您的賣家賬戶/廣告賬戶中提供的信息計算并收取任何適用的稅費。但是，如果您不確定自己是否有資格獲得商品及服務稅稅號，請咨詢您的稅務顧問。

我在美國，為什么亞馬遜向我收取了商品及服務稅？

我們的系統在確定是否要對您的廣告費收取商品及服務稅時，會考慮各種因素，因此您可能要查看或更新您賣家賬戶/廣告賬戶中的數據。如果您認為我們錯誤地向您收取了商品及服務稅，請聯系亞馬遜支持，確定您是否可以退款。

為什么亞馬遜需要我在美國廣告賬戶填寫我的商品及服務稅稅號？

India Goods and Services Tax (GST) on Advertising Fees Frequently Asked Questions

Effective May 1, 2020, the Amazon entity providing you with Sponsored Products, Sponsored Brands, and Sponsored Display advertising campaigns on amazon.com will begin collecting Goods and Services Tax (GST) from India-based advertisers who have not provided their current GST ID in our systems.

To provide Amazon with your India GST ID:

1. Log into Seller Central.

2. Under Settings click Account Info.

3. In the section Tax Information, click  information.

4. From the list of countries, select India.

5. Type your 15-digit GST ID, for example, XXXXXXXXXXXXXXX.

6. Click I accept and acknowledge all conditions set out in the Tax registration agreement.

7. Click Save.

I have already provided my GST ID in another advertising account – why do I need to do this again?

For security purposes, GST ID data may not be automatically populated across separate advertising accounts. If you have not yet provided us with a valid GST ID but have one available, go to your US account and update your information.

Why is Amazon Advertising charging GST on my advertising services?

Under India Tax rules, Amazon is required to collect and remit taxes on the provision of remote services (or Electronically Supplied Service (ESS)). Tax is applicable on advertising fees charged to seller, vendor and author advertisers when the following criteria are met:

1. Advertiser has not provided Amazon with a valid GST registration number; and

2. Is a resident of an ESS country (for example, India); and

3. Advertises on Amazon.com (US)

How do I provide my GST registration number to Amazon?

If you are an India-based resident and have a GST registration number, provide this information to Amazon on the VAT Information page in Seller Central or Payment Settings UI in the Advertising Console. Alternatively, you can email Amazon Support a copy of your VAT/GST registration certificate along with confirmation of the effective date.

How do I obtain a GST registration number?

You may be able to register on the tax authority's website. Consult your tax advisor for information applicable to your specific situation.

I have provided my GST ID in my selling account, but why is the status pending?

It can take some time for GST ID’s to be validated, but if you have entered a GST ID you will not be charged GST unless the ID is rejected. If you believe you are charged any GST in error, contact Amazon Support to check your eligibility for a refund.

I have updated my information to reflect my current address and GST registration number. Why is Amazon continuing to collect GST?

Amazon calculates GST when an advertising invoice is issued. Amazon determines if GST should be collected based on the information available in a seller/advertising account at the time of invoice issuance. Therefore, GST may still be collected on invoices issued prior to the time you updated your address or registration number.

Go to Seller Account Information, or Advertising Console Payment Settings 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 account.

I have updated all my information to reflect my GST registration number. Can Amazon refund previously-charged GST to my account?

ESS GST charges are based on the information available in your account at the time of invoicing. Amazon cannot refund GST without a valid GST registration number and registration certificate or other evidence confirming that the registration was in effect during the period in question.

To obtain a GST refund, contact Amazon Support to request the refund charged to your account and provide a valid GST registration number and registration certificate covering the period of the refund.

GST refund requests can take 30-60 days to process. You will receive an update from Amazon when your refund request has been processed. The update will provide the estimated date when you can expect to receive a refund in your account if your refund request is approved.

I have added my GST registration number in my account. Can Amazon send me updated invoices with my GST registration number?

Amazon cannot modify previously issued invoices to reflect changes made to your seller or vendor account (like a GST number). If a previous invoice is incorrect, and you are seeking a refund, contact Amazon Support.

Will Amazon provide me with an invoice for any GST collected on my advertising fees?

Amazon will provide a monthly advertising invoice to sellers who are charged GST on their monthly fees. You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices

Why did I not receive a tax invoice?

Amazon will provide a monthly advertising invoice to sellers who are charged GST on their monthly fees. A formal tax invoice will only be provided where this is required by relevant tax authorities. However, you will not normally receive a tax invoice if you are not subject to any monthly fees or there has been no activity on your account for the month.

Will I have to pay GST on my past fees?

Amazon will be collecting GST on US advertising fees charged from May 1, 2020 onwards only.

I am an individual / have an individual selling account, not a business – does this impact me?

Whether you are an individual or a business, if you have a GST ID you may provide it to Amazon and our systems will take this into account when determining the tax treatment of your fees. If no GST ID is provided, Amazon will calculate and collect any applicable GST in addition to your fees. If you are unsure whether you may be entitled to a GST ID, consult your tax advisor.

I have multiple advertising accounts – what is changing?

In relation to your US Advertising account, and effective May 1, 2020, Amazon will, where applicable, begin charging GST on fees for Sponsored Products, Sponsored Brands, and Sponsored Display advertising campaigns on amazon.com billed to advertisers who have not provided their current GST ID in our systems.

I have multiple advertising accounts – what do I need to do?

In relation to your US Advertising account, and effective May 1, 2020, Amazon will, where applicable, begin charging GST to advertisers who have not provided their current GST ID in our systems. If you have not yet provided us with a valid GST ID but have one available, go to your account and update your information.

I do not have a GST ID – what should I do?

If you do not have a GST ID, no further action is required and our systems will take this into account when determining the tax treatment of your fees, in other words, based on the information available in your seller/advertiser account we will calculate and collect any applicable taxes. However, if you are unsure whether you may be entitled to a GST ID, consult your tax advisor.

I am based in the US why have you charged me GST?

Our systems take various indicators into account when determining whether GST is applicable to your advertising fees so you may Wish to review or update the data in your seller/advertising account. If you believe that GST has been charged in error, contact Amazon Support to check your eligibility for a refund.

Why do you need my GST ID for my US advertising account?

Our systems take into account where you are located when determining whether GST is applicable to your advertising fees. If you have a GST ID where you are based, you may wish to enter this information into your advertising account so that the correct tax treatment is applied.

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