亞馬遜官方解讀塞爾維亞增值稅 (VAT)

亞馬遜觀察

2022-03-28

1994

重要說明：本頁的信息不得視為稅費、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。

常見問題

重要說明：本頁的信息不得視為稅費、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。

塞爾維亞政府已經制定了要求遠程服務提供商計算和收取塞爾維亞增值稅的規定。

自 2018 年1 月 1 日起，亞馬遜將按 20％的標準稅率對每月訂閱費和其他“我要開店”費用收取和代繳塞爾維亞增值稅。

位于塞爾維亞并在亞馬遜網站上銷售的賣家可以向亞馬遜提供塞爾維亞增值稅 ID，并且亞馬遜將針對這些費用每月開具發票（在某些情況下，如果賣家提供了塞爾維亞增值稅 ID，則可能不收取）。

按照以下步驟向亞馬遜提供您的塞爾維亞增值稅 ID：

登錄賣家平臺
在“設置”下，選擇賬戶信息
在“稅務信息”部分點擊增值稅信息
從國家/地區列表中，選擇“塞爾維亞”
添加您的增值稅 ID
選擇我接受并同意稅務登記協議中陳述的所有條件
點擊保存

該法規如何應用于我的銷售賬戶？

如果您是塞爾維亞居民，自 2018 年 1 月 1 日起，將針對從您的銷售賬戶中收取的“我要開店”費用征收塞爾維亞增值稅。

如何獲取塞爾維亞增值稅 ID？

您可以在線注冊塞爾維亞增值稅 ID。有關更多信息，請參閱塞爾維亞官方網站上稅務信息。

我不是塞爾維亞居民；是否仍要對從我的賬戶中收取的“我要開店”費用征收塞爾維亞增值稅？

如果您不是塞爾維亞居民，從您的銷售賬戶中收取的“我要開店”費用則無需繳納塞爾維亞增值稅。請咨詢您的，以了解您在塞爾維亞是否有任何增值稅義務。

如何向亞馬遜提供我的增值稅 ID？

您可以通過以下方法向亞馬遜提供您的塞爾維亞增值稅 ID。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”。

如何征收塞爾維亞增值稅？

自 2018 年 1 月 1 日起，正常情況下，亞馬遜將按 20％的標準稅率對“我要開店”費用和每月訂閱費征收增值稅。

我提供了有效的塞爾維亞增值稅 ID 后，亞馬遜為什么仍收取塞爾維亞增值稅？

正常情況下，即使您提供了有效的塞爾維亞增值稅 ID，亞馬遜也需要計算和收取塞爾維亞增值稅，但會為收取的增值稅提供有關的增值稅發票。

我更新了自己的信息，以反映我當前所在的地址位于塞爾維亞境外。為什么亞馬遜仍然對我征收塞爾維亞增值稅？

除非您在交易時提供的信息表明您是塞爾維亞居民，否則亞馬遜不會對您的銷售賬戶費用計算或收取塞爾維亞增值稅。亞馬遜在下單時會計算相關費用的塞爾維亞增值稅，并在配送訂單時收取相應稅費；在您更新當前的地址和付款信息之前，可能還存在待處理訂單。

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，可能有多個地址和付款方式與您的銷售賬戶關聯。

我已不是塞爾維亞居民，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塞爾維亞增值稅退回到我的銷售賬戶嗎？

亞馬遜需要根據您的銷售賬戶信息代收代繳塞爾維亞增值稅。在收取塞爾維亞增值稅時，亞馬遜有足夠信息確定您的賬戶與塞爾維亞相關。亞馬遜不能退回所收的塞爾維亞增值稅。

我如何才能獲得亞馬遜之前向我的銷售賬戶收取的塞爾維亞增值稅退款？

亞馬遜需要根據您的銷售賬戶信息代收代繳塞爾維亞增值稅。在收取塞爾維亞增值稅時，亞馬遜有足夠信息確定您的賬戶與塞爾維亞相關。亞馬遜不能退回所收的塞爾維亞增值稅。但是，您將獲得所繳納增值稅的相關增值稅發票，如果符合條件，此增值稅將通過您的塞爾維亞退款退還給您。如果對增值稅收回有任何疑問，請咨詢您的稅務顧問。

對于針對每月訂閱費和“我要開店”費用收取的每筆塞爾維亞增值稅，亞馬遜會向我提供發票嗎？

如果賣家為其每月訂閱費和“我要開店”費用繳納了塞爾維亞增值稅，亞馬遜會每月提供發票。亞馬遜會向您的銷售賬戶中提到的主要電子郵件地址每月發送發票。

此外，您還可以登錄賣家平臺，然后依次轉到報告 > 稅務文檔庫 > 賣家費用稅務發票，查看每月的發票

我已經將我的塞爾維亞增值稅 ID 添加到了我的銷售賬戶。亞馬遜能夠給我發送帶有我的塞爾維亞增值稅 ID 的更新版發票嗎？

亞馬遜無法修改以前的發票，以反映對您的銷售賬戶所做的更改。一旦您向亞馬遜提供了您的塞爾維亞增值稅 ID，您將每月通過電子郵件收到增值稅發票。

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。我們創建了第三方列表，僅作為供賣家參考的資源。

Serbia 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 Serbia government has rules in place requiring providers of remote services to calculate and collect Serbia VAT.
Starting January 1, 2018, Amazon will collect and remit Serbia VAT at a standard rate of 20% on monthly subscription fees and other Selling on Amazon fees.
Sellers who are located in Serbia and sell on Amazon websites can provide Amazon with their Serbia VAT ID and will be issued a monthly invoice in relation to these fees (in certain cases VAT may not be charged if a seller has provided a Serbia VAT ID).
Follow the steps below to provide Amazon with your Serbia VAT ID:
Sign in to Seller Central
Under Settings, choose Account Info
In the section Tax Information, click on VAT information
From the list of countries, select Serbia
Add your VAT ID
Select I accept and acknowledge all conditions set out in the Tax registration agreement
Click Save

How does this apply to my selling account?
If you are a resident of Serbia, Selling on Amazon Fees charged to your selling account will be subject to Serbia VAT with effect from January 1, 2018.
How do I obtain a Serbia VAT ID?
You may be able to register for a Serbia VAT ID online. For more information, see the Taxation on Serbia official website.
I am not a Serbia resident; will the Selling on Amazon fees charged to my account be subject to Serbia VAT?
If you are not a resident of Serbia, Selling on Amazon fees charged to your selling account will not be subject to Serbia VAT. Consult your tax advisor to understand if you have any obligations in Serbia.
How do I provide my VAT ID to Amazon?
You can provide your Serbia VAT ID to Amazon. Sign in to Seller Central, click Settings > Account Info, and click VAT Information under the Tax Information module.
How is Serbia VAT charged?
Amazon will normally charge sellers a standard rate of 20% VAT on Selling on Amazon fees and monthly subscription fees with effect from January 1, 2018.
Why is Amazon continuing to collect Serbia VAT when I have provided a valid Serbia VAT ID?
Amazon is normally required to calculate and collect Serbia VAT even if you have provided a valid Serbia VAT ID, although you will be provided with a VAT invoice in relation to the VAT charged.
I updated my information to reflect my current address which is outside Serbia. Why is Amazon continuing to collect Serbia VAT?
Amazon will not calculate or collect Serbia VAT on your selling account fees unless the information you have provided at the time of the transaction indicates you are a resident of Serbia. Amazon calculates Serbia 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 Serbia, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Serbia VAT to my selling account?
Amazon is required to charge and remit Serbia VAT based on the information in your selling account. At the time the Serbia VAT was collected, Amazon had enough information to associate your account with Serbia. Amazon cannot refund Serbia VAT.
How do I receive a refund for previously charged Serbia on my selling account?
Amazon is required to charge and remit Serbia VAT based on the information in your selling account. At the time the Serbia VAT was collected, Amazon had enough information to associate your account with Serbia. Amazon cannot refund Serbia VAT. However, you will be provided with a VAT invoice in relation to the VAT charged and, if you are eligible, this VAT may be recoverable via your Serbia VAT return. Please consult your tax advisor for any questions on VAT recovery.
Will Amazon provide me with an invoice for any Serbia VAT collected on my monthly subscription fees and Selling on Amazon fees?
Amazon will provide a monthly invoice to sellers who are charged Serbia 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
I have added my Serbia VAT ID to my selling account. Can Amazon send me updated invoices with my Serbia VAT ID?
Amazon cannot modify prior invoices to reflect changes made to your selling account. Once you have provided Amazon with your Serbia VAT ID, you will receive the monthly VAT invoices via email.
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.