澳大利亞商品及服務稅 (GST)

注意： 本頁信息不構成稅務、法律或其他專業建議，也不得用作此類用途。如有任何疑問，您應咨詢您的專業顧問。

將針對遠程服務向澳大利亞賣家收取澳大利亞 GST

澳大利亞政府實行了一項新法規，這項法規要求提供遠程服務的非居民組織（如亞馬遜）針對這些服務向居住在澳大利亞的賣家收取澳大利亞 GST。請注意，這項法規僅適用于居住在澳大利亞但未登記 GST 的賣家。新法規將于 2017 年 7 月 1 日生效。

如果您是已登記 GST 的澳大利亞賣家，則需在 2017 年 6 月 30 日前向亞馬遜提供澳大利亞商業號碼 (ABN)，以確認您已在澳大利亞登記了 GST。已登記 GST 的賣家無需支付其“我要開店”費用的 10% 作為 GST 費用。

要向亞馬遜提供您的 ABN，請按以下步驟操作：

1. 在賣家平臺中轉至【設置】，然后點擊【賬戶信息】。

2. 點擊“稅務信息”下的【增值稅信息】。

3. 點擊【添加新的 /GST 登記號】。

4. 從“選擇國家/地區”下拉菜單中選擇【澳大利亞】。

5. 輸入您的澳大利亞商業號碼 (ABN)。

6. 點擊【我接受并同意稅務登記協議中陳述的所有條件】。

7. 點擊【保存】。

如果您是居住在澳大利亞的賣家，但未在澳大利亞登記 GST，根據這項新法規，亞馬遜需按照 10% 的標準稅率，針對您支付的“我要開店”費用代收和代繳澳大利亞 GST。

您也可以參閱“澳大利亞 GST”頁面了解更多信息。要了解這項法規對您的“我要開店”賬戶的影響，請訪問澳大利亞稅務局網站。

這將如何應用到我的賣家賬戶？

如果您是澳大利亞居民，那么除了“我要開店”費用外，您還需要支付澳大利亞 GST 費用。但是，如果您已登記 GST，并向亞馬遜提供了澳大利亞商業號碼 (ABN) 來確認您已在澳大利亞登記了 GST，便無需繳納此項費用。

如何獲取澳大利亞商業號碼？

您可以在線注冊一個澳大利亞商業號碼 (ABN)。請注意，除非您在澳大利亞登記了 GST 并向我們提供了 ABN，否則我們將向您收取 GST 費用。有關更多信息，請訪問澳大利亞稅務局網站并申請 ABN。

我不是澳大利亞居民，亞馬遜會向我的賬戶收取澳大利亞 GST 費用嗎？

如果您不是澳大利亞居民，亞馬遜就不會針對通過您的賣家賬戶收取的“我要開店”費用收取澳大利亞 GST 費用。請咨詢您的稅務顧問，以便了解您在澳大利亞是否有任何澳大利亞 GST 納稅義務。

如何收取澳大利亞 GST 費用？

如果賣家沒有登記在案的有效澳大利亞商業號碼，亞馬遜將按照 10% 的標準稅率，針對其支付的“我要開店”費用收取澳大利亞 GST 費用。

自 2017 年 7 月 1 日起，將開始計算并收取澳大利亞 GST 費用。

我提供了有效的澳大利亞商業號碼后，為什么亞馬遜仍向我收取澳大利亞 GST 費用？

如果您提供了澳大利亞商業號碼來確認您已在澳大利亞登記了 GST，亞馬遜便不會計算和收取澳大利亞 GST 費用。

但是，由于時間問題，亞馬遜可能會針對某些訂單收取 GST 費用。亞馬遜會在買家下單時計算澳大利亞 GST 費用，并在賣家為該訂單發貨時向相應賣家賬戶收取相應稅費。因此，您提到的澳大利亞 GST 費用可能是針對買家在您提供澳大利亞商業號碼之前所下的訂單收取的。

我更新了自己的信息，以反映我當前所在的地址位于澳大利亞境外。為什么亞馬遜仍向我收取澳大利亞 GST 費用？

亞馬遜會在買家下單時計算澳大利亞 GST 費用，并在賣家為該訂單發貨時收取相應稅費。如果您在發貨時提供的信息表明您是澳大利亞居民，我們便會向您的賣家賬戶收取澳大利亞 GST 費用。如果您在更新當前地址和付款信息之前有等待中訂單，就會出現這種情況。

請轉到賣家賬戶信息并查看各部分的內容，以確保您的所有信息完整且準確。

請注意，可能有多個地址和多種支付方式與您的賣家賬戶關聯。

我已不是澳大利亞居民，且已更新了與當前地址相關的所有信息。亞馬遜能將之前收取的澳大利亞 GST 費用退回到我的賣家賬戶嗎？

亞馬遜需要根據您的賣家賬戶信息代收和代繳澳大利亞 GST 費用。計算并收取澳大利亞 GST 費用時，亞馬遜已掌握足夠的信息，確定您的賬戶與澳大利亞有關。如果您未提供有效的澳大利亞商業號碼，亞馬遜就不會退回所收取的澳大利亞 GST 費用。

在您向亞馬遜提供了有效的澳大利亞商業號碼來確認您已在澳大利亞登記了 GST 后，便可針對之前向您收取的澳大利亞 GST 費用申請退款。

要申請退款，請執行以下操作：

1. 按照此頁面上列出的流程向亞馬遜提交您的澳大利亞商業號碼。

2. 使用“聯系我們”表單，聯系亞馬遜賣家支持。
   

1. 選擇【我要開店】。

2. 點擊【其他問題】，然后點擊【稅費問題】。

3. 在【您想咨詢哪些稅費問題】下面，針對向您的賣家賬戶收取的澳大利亞 GST 費用申請退款。

   注意： 最長可能需要 90 天時間才能處理完澳大利亞 GST 費用退款申請。

3. 亞馬遜處理完您的申請后，將向您發送問題的更新信息。如果您的申請得到批準，更新信息將提供您的賣家賬戶收到退款的預計日期。

根據澳大利亞的法規，無需開具稅務發票。您可在日期范圍報告中找到每月的所有活動。要查看這些報告，請依次轉至【賣家平臺】 > 【報告】 > 【付款】 > 【日期范圍報告】，然后選擇特定時間段的交易報告。

亞馬遜能幫我填寫納稅申報單嗎？

雖然我們致力于為賣家提供幫助，但我們不提供稅務咨詢或合規性方面的服務。請聯系稅務顧問。

Australia Goods and Services Tax (GST)

Note: The 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.

Amazon to charge Australia GST to AU Sellers for remote services

The Australian government has implemented a new legislation that will require non-resident organizations that provide remote services, such as Amazon, to collect GST from resident-Australian sellers on these services. Note that this rule is only applicable for resident-Australian sellers who are not registered for GST. The new rule will take effect on July 1, 2017.

If you are an Australian seller registered for GST, you will need to provide your Australian Business Number (ABN) to Amazon by June 30, 2017, to confirm that you are GST registered in Australia. GST registered sellers will not have a GST charge of 10% applied on their Selling on Amazon fees.

To provide Amazon with your ABN:

1. In Seller Central, go to Settings and click Account Info.

2. Under Tax Information, click VAT Information.

3. Click Add New VAT/GST Registration Number.

4. From the Select Country drop-down, select Australia.

5. Enter your Australian Business Number (ABN).

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

7. Click Save.

If you are a resident-Australian seller who is not GST registered in Australia, the new rule requires Amazon to collect and remit Australian GST at a standard rate of 10% on the Selling on Amazon fees you pay.

You can also refer to the Australian GST Tax page for more information. To understand how this regulation impacts your Selling on Amazon account, visit the Australian Taxation Office website.

How does this apply to my Selling account?

If you are a resident of Australia, you will be liable to pay Australian GST in addition to your Selling on Amazon Fees. However, if you are GST registered and have provided Amazon with an Australian Business Number (ABN) as confirmation that you are GST registered in Australia, you do not have to pay these charges.

How do I obtain an Australian Business Number?

You can register for an Australian Business Number (ABN) online. Please note that we will charge you the GST unless you are registered for GST in Australia, and have provided an ABN to us. For more information, refer to the Australian Taxation Office website and Apply for an ABN.

I am not an Australian resident; will Amazon charge my account Australian GST fees?

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

How is Australian GST Charged?

Amazon will charge Australian Sellers a standard rate of 10% on the Selling on Amazon fees, if the Seller does not have a valid Australian Business Number on file.

Amazon will begin calculating and collecting Australian GST fees effective July 1, 2017.

Why is Amazon continuing to collect Australian GST when I have provided a valid Australian Business Number?

Amazon will not calculate and collect Australian GST if you have provided an Australian Business Number as confirmation that you are GST registered in Australia.

However, there may have been GST collected on the orders due to timing. Amazon calculates Australian GST when an order is placed, and charges it to the seller account when the order is shipped. Therefore, Australian GST may have been collected on orders placed prior to the time you provided your Australian Business Number.

I updated my information to reflect my current address, which is outside Australia. Why is Amazon continuing to collect Australian GST?

Amazon calculates Australian GST fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicates you are a resident of Australia, you will be charged Australian GST against your seller account. This could 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.

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

Amazon is required to charge and remit Australian GST based on the information in your seller account. At the time the GST was calculated and collected, Amazon had enough information to associate your account with Australia. Amazon cannot refund Australian GST without a valid Australian Business Number.

How do I receive a refund for previously-charged Australian GST on my seller account?

You may request a refund for previously-charged Australian GST once you have provided Amazon with a valid Australian Business Number as confirmation that you are GST registered in Australia.

To request a refund:

1. Submit your Australian Business Number to Amazon by following the process listed on this page.

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

1. Choose Selling on Amazon.

2. Click Other issues and then Tax Questions.

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

   Note: It can take up to 90 days to process Australian GST refund requests.

3. 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 Australian GST collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the Australian 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.

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