阿爾巴尼亞增值稅 (VAT) 常見問題

Important: 本頁信息不構成稅務、法律或其他專業建議，也不得作為此類用途使用。如有任何疑問，您應咨詢您的專業顧問。

阿爾巴尼亞政府的規定要求遠程服務提供商計算并征收阿爾巴尼亞增值稅。

自 2018 年 1 月 1 日起，除非阿爾巴尼亞居民賣家已提供其增值稅號（納稅人識別號 - TIN），否則亞馬遜將以 20% 的標準稅率針對月度訂閱費和其他“我要開店”費用征收和代繳阿爾巴尼亞增值稅。

位于阿爾巴尼亞并在亞馬遜網站上銷售商品的賣家可以向亞馬遜提供其阿爾巴尼亞增值稅號，亞馬遜將不會針對“我要開店”費用征收 20% 的阿爾巴尼亞增值稅。

請按照以下步驟操作，向亞馬遜提供您的阿爾巴尼亞號：

1. 登錄賣家平臺。

2. 在“設置”下，選擇賬戶信息。

3. 在“稅務信息”部分，點擊增值稅信息。

4. 從國家/地區列表中，選擇“阿爾巴尼亞”。

5. 添加您的增值稅號。

6. 選擇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。

常見問題

該協議對我的賣家賬戶有何影響？

如果您是阿爾巴尼亞居民，亞馬遜向您的賣家賬戶收取的“我要開店”費用需要繳納阿爾巴尼亞增值稅，除非您已向亞馬遜提供有效的增值稅號。

如何獲取阿爾巴尼亞增值稅號？

您可以在線注冊阿爾巴尼亞增值稅號。有關更多信息，請參閱阿爾巴尼亞官方網站中的“稅務”。

我不是阿爾巴尼亞居民。亞馬遜向我的賬戶所收取的“我要開店”費用是否需要繳納阿爾巴尼亞增值稅？

如果您不是阿爾巴尼亞居民，亞馬遜向您的賣家賬戶收取的“我要開店”費用則無需繳納阿爾巴尼亞增值稅。請咨詢您的稅務顧問，了解您在阿爾巴尼亞是否有任何增值稅義務。

如何向提供增值稅號？

您可以向亞馬遜提供您的阿爾巴尼亞增值稅號。登錄賣家平臺，點擊設置 > 賬戶信息，然后點擊“稅務信息”模塊下的增值稅信息。

亞馬遜如何征收阿爾巴尼亞增值稅？

如果賣家不具備有效的阿爾巴尼亞增值稅點，亞馬遜將以 20% 的標準稅率針對“我要開店”費用和月度訂閱費向賣家征收增值稅。

我提供有效的阿爾巴尼亞增值稅號后，亞馬遜為何仍征收阿爾巴尼亞增值稅？

如果您已向亞馬遜提供有效的阿爾巴尼亞增值稅號，亞馬遜將不會計算或征收阿爾巴尼亞增值稅。亞馬遜會在買家下單時計算相關費用的增值稅，并在配送訂單時向賣家賬戶征收相應稅費。因此，在您提供增值稅號之前，亞馬遜可能已對下達的訂單征收了阿爾巴尼亞增值稅。

我更新了自己的信息，以反映我當前所在的地址位于阿爾巴尼亞境外。亞馬遜為何仍對我征收阿爾巴尼亞增值稅？

除非您在交易時提供的信息表明您是阿爾巴尼亞居民，否則亞馬遜不會計算或征收您的賣家賬戶費用的阿爾巴尼亞增值稅。亞馬遜會在買家下單時計算相關費用的阿爾巴尼亞增值稅，并在配送訂單時征收相應稅費；在您更新當前地址和付款信息之前，可能已存在一些待處理訂單。

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。

我已不是阿爾巴尼亞居民，且已更新了與當前地址相關的所有信息。亞馬遜能否將之前征收的阿爾巴尼亞增值稅退回我的賣家賬戶？

亞馬遜需要根據您的賣家賬戶信息征收和代繳阿爾巴尼亞增值稅。在征收阿爾巴尼亞增值稅時，亞馬遜有足夠信息將您的賬戶與阿爾巴尼亞關聯。如果您沒有有效的阿爾巴尼亞增值稅號，亞馬遜將無法退回阿爾巴尼亞增值稅。

我如何才能獲得亞馬遜之前向我的賣家賬戶征收的阿爾巴尼亞增值稅的退款？

要申請退款，您需要在賣家平臺的“稅務登記信息”頁面上向亞馬遜提供您的阿爾巴尼亞增值稅號。然后，您需要聯系賣家支持，申請退還向您的賣家賬戶征收的阿爾巴尼亞增值稅費用。

阿爾巴尼亞增值稅退款申請的處理時間最長為 90 天。亞馬遜將向您發送更新信息，告知您賣家賬戶收到退款的預計日期（如果您的申請得到批準）。

對于針對月度訂閱費和“我要開店”費用征收的每筆阿爾巴尼亞增值稅，亞馬遜會向我提供發票嗎？

如果賣家為其月度訂閱費和“我要開店”費用繳納了阿爾巴尼亞增值稅，亞馬遜會提供月度發票。亞馬遜會向您的賣家賬戶中提及的主要電子郵件地址發送月度發票。

您還可以登錄賣家平臺并依次轉到報告 > 稅務文檔庫 > 賣家費用稅務發票，查看月度發票。

我為何沒收到顯示阿爾巴尼亞增值稅的發票？

如果您已向亞馬遜提供有效的阿爾巴尼亞號，或者亞馬遜并未向您征收任何月度訂閱費，且您的賬戶在該月沒有任何銷售活動，您將不會收到顯示阿爾巴尼亞增值稅的發票。

我已向亞馬遜提供我的阿爾巴尼亞增值稅號。亞馬遜會給我發送帶有阿爾巴尼亞增值稅號的更新版發票嗎？

亞馬遜無法修改之前的發票以反映您的賣家賬戶中所作的修改。但是，如果您認為您錯誤地支付了增值稅，或者您有增值稅號，則可以申請退款。

亞馬遜能幫我填寫納稅申報單嗎？

雖然我們致力于幫助賣家，但我們不提供稅務咨詢或合規性方面的服務。如果您對稅款有任何疑問或需要協助報稅，請聯系稅務顧問。我們已經創建了第三方稅務顧問名單，但僅作為賣家資源提供。

Albania Valued Added Tax (VAT) FAQ

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.

The Albania government has rules in place requiring providers of remote services to calculate and collect Albania VAT.

Starting January 1, 2018, unless an Albania-resident seller has provided their VAT ID (Tax Identification Number - TIN), Amazon will collect and remit Albania VAT at a standard rate of 20% on monthly subscription fees and other Selling on Amazon fees.

Sellers who are located in Albania and sell on Amazon websites can provide Amazon with their Albania VAT ID and Amazon will not charge the 20% Albania VAT on their Selling on Amazon fees.

Follow the steps below to provide Amazon with your Albania VAT ID:

1. Sign in to Seller Central.

2. Under Settings choose Account Info.

3. In the section Tax Information, click VAT information.

4. From the list of countries, select Albania.

5. Add your VAT ID.

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

7. Click Save.

FAQ

How does this apply to my selling account?

If you are a resident of Albania, Selling on Amazon Fees charged to your selling account will be subject to Albania VAT unless you have provided Amazon with a valid VAT ID.

How do I obtain an Albania VAT ID?

You may be able to register for an Albania ID online. For more information, see the Taxation in Albania official website.

I am not an Albania resident. Will the Selling on Amazon fees charged to my account be subject to Albania VAT?

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

How do I provide my VAT ID to Amazon?

You can provide your Albania VAT ID to Amazon. Sign in to Seller Central, click Settings > Account Info, and click VAT Information under the Tax Information module.

How is Albania VAT charged?

Amazon will charge sellers a standard rate of 20% VAT on Selling on Amazon fees and monthly subscription fees if the seller does not have a valid Albania VAT ID.

Why is Amazon continuing to collect Albania VAT when I have provided a valid Albania VAT ID?

Amazon will not calculate or collect Albania VAT if you have already provided Amazon with a valid Albania VAT ID. Amazon calculates VAT on fees when an order is placed and charges it to the Seller account when the order is shipped. Therefore, Albania VAT may have been collected on orders placed prior to the time you provided your VAT ID.

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

Amazon will not calculate or collect Albania VAT on your selling account fees unless the information you have provided at the time of the transaction indicates you are a resident of Albania. Amazon calculates Albania VAT on fees when an order is placed and collects it when an order is shipped; there may have been existing 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 selling account.

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

Amazon is required to charge and remit Albania VAT based on the information in your selling account. At the time the Albania VAT was collected, Amazon had enough information to associate your account with Albania. Amazon cannot refund Albania VAT without a valid Albania VAT ID.

How do I receive a refund for previously charged Albania VAT on my selling account?

To request a refund, you will need to provide your Albania VAT ID to Amazon on the Tax Registration Information page in Seller Central. Then you will need to contact Amazon Seller Support to request a refund of the Albania VAT charged to your selling account.

Albania VAT refund requests can take up to 90 days to process. You will receive an update from Amazon informing you about the estimated date when you can expect to receive a refund in your selling account, if your request was approved.

Will Amazon provide me with an invoice for any Albania VAT collected on my monthly subscription fees and Selling on Amazon fees?

Amazon will provide a monthly invoice to sellers who are charged Albania VAT on their monthly subscription fees and Selling on Amazon fees. Your monthly invoice will be emailed to the primary email address mentioned in your selling account.

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

Why I did not receive the invoice showing Albania VAT?

You will not receive an invoice showing Albania VAT, if you have provided Amazon with a valid Albania VAT ID or if you are not subject to any monthly subscription fees and there has been no selling activity on your account for the month.

I have provided Amazon with my Albania VAT ID. Can Amazon send me updated invoices with my Albania VAT ID?

Amazon cannot modify prior invoices to reflect changes made to your selling account. However, if you believe you have been charged VAT in error, or since you have had a VAT ID, you may request a refund.

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.

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