新加坡商品及服務稅常見問題

針對向新加坡居民提供的遠程服務代收新加坡商品及服務稅

重要： 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，請咨詢您的專業顧問。

根據特定條件，新加坡政府要求提供“遠程服務”的非當地公司在向未注冊商品及服務稅的新加坡居民或個人提供的這些服務代收新加坡商品及服務稅。由此而論，提供的遠程服務包括“我要開店”費用（商品發布/推薦服務）和服務費。

該法規要求亞馬遜按 7% 的標準稅率對新加坡居民賣家支付的“我要開店”費用代收代繳新加坡商品及服務稅，除非賣家已經向亞馬遜提供了自己的新加坡商品及服務稅稅號，證明已在新加坡注冊了商品及服務稅。

向亞馬遜提供商品及服務稅稅號的新加坡賣家無需按 7% 的稅率為其“我要開店”費用預交商品及服務稅。

向亞馬遜提供您的新加坡商品及服務稅稅號：

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【信息】。

4. 從國家/地區列表中，選擇【新加坡】。

5. 添加您的 10 位商品及服務稅稅號，即【XXXXXXXXXX】。

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】。

要了解更多信息或了解這項新法規對您的“我要開店”賬戶產生的影響，請訪問新加坡稅務局網站。

常見問題

我的銷售賬戶如何預交新加坡商品及服務稅？

如果您是新加坡居民，除非您已經注冊了商品及服務稅并且已經向亞馬遜提供了新加坡商品及服務稅稅號，證明您已在新加坡注冊了商品及服務稅，否則亞馬遜向您的銷售賬戶收取“我要開店”費用（商品發布/推薦服務）時需要代收新加坡商品及服務稅。

我不再是新加坡居民，且已更新所有信息以體現我目前的地址。亞馬遜能將之前代收的新加坡商品及服務稅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新加坡商品及服務稅。計算并代收新加坡商品及服務稅時，亞馬遜已掌握足夠的信息，確定您的賬戶與新加坡關聯。如果您未提供有效的新加坡商品及服務稅稅號，亞馬遜將無法退還新加坡商品及服務稅。

注意： 您的賣家賬戶可能關聯了多個地址和多種付款方式。

如何獲取新加坡商品及服務稅稅號？

您可以訪問當地稅務局網站在線注冊新加坡商品及服務稅稅號，也可以咨詢您的稅務和法律顧問。

請注意，亞馬遜將代收商品及服務稅，除非您已在新加坡登記繳納商品及服務稅，并向我們提供您的商品及服務稅稅號。

我不是新加坡居民，亞馬遜會在向我的賬戶收取相關費用時代收新加坡商品及服務稅嗎？

如果您不是新加坡居民，亞馬遜就不會針對通過您的賣家賬戶收取的“我要開店”費用代收新加坡商品及服務稅。請咨詢您的，了解自己在新加坡是否有繳納商品及服務稅的義務。

亞馬遜如何代收新加坡商品及服務稅？

如果新加坡賣家未提供有效的新加坡商品及服務稅稅號證明自己已經注冊了，亞馬遜會在收取“我要開店”費用時按 7% 的標準稅率代收商品及服務稅。

在我提供了有效的新加坡商品及服務稅稅號后，為什么亞馬遜還繼續代收新加坡商品及服務稅？

如果您提供了有效的新加坡商品及服務稅稅號證明您已經在新加坡注冊了商品及服務稅，亞馬遜將不會計算和代收新加坡商品及服務稅。

但是，由于時間問題，亞馬遜可能會針對某些訂單代收商品及服務稅。亞馬遜會在買家下單時計算新加坡商品及服務稅，并在賣家履行訂單發貨時向賣家賬戶代收相應稅費。因此，亞馬遜可能已對下單時間早于您提供新加坡商品及服務稅稅號的時間的訂單代收了新加坡商品及服務稅。

我更新了自己的信息，以反映我當前所在的地址位于新加坡境外。為什么亞馬遜還繼續對我代收新加坡商品及服務稅？

亞馬遜在買家下單時計算新加坡銷售及服務稅，并在訂單商品發貨時代收相應稅費。如果您在發貨時提供的信息表明您是新加坡居民，就會對您代收新加坡商品及服務稅。如果您在更新當前地址和付款信息之前有處于“等待中”狀態的訂單，就會出現這種情況。

請轉至賣家賬戶信息并查看各個部分的內容，以確保您的所有信息完整且準確。

注意： 您的賣家賬戶可能關聯了多個地址和多種付款方式。

我如何才能獲得針對之前向我的賣家賬戶代收的新加坡商品及服務稅發放的退款？

如果您已經向亞馬遜提供了有效的新加坡商品及服務稅稅號，證明您已在新加坡注冊了商品及服務稅，便可以針對之前向您代收的新加坡商品及服務稅向申請退款。

申請退款：

1. 請按照下列流程操作，向亞馬遜提交您的新加坡商品及服務稅稅號。

2. 使用“聯系我們”表，聯系。
   

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代收的新加坡商品及服務稅申請退款。

3. 處理完您的申請后，亞馬遜將向您發送問題的更新信息。如果您的申請獲得批準，更新信息將包含您的賣家賬戶能夠收到退款的預計日期。

對于針對“我要開店”費用代收的任何商品及服務稅，亞馬遜是否會向我提供發票？

根據新加坡法規，亞馬遜無需開具稅務發票。您可以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？

雖然我們致力于幫助賣家，但不提供稅務咨詢或合規性方面的服務。請聯系。

Singapore Goods and Services Tax (GST) frequently asked questions

Singapore GST collection on remote services provided to Singapore 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 advisers if you have any questions.

Subject to certain conditions, Singapore government requires non-resident companies providing “remote services” to collect Singapore GST on these services when they are provided to Singapore residents or persons who are not registered for GST. In this context, remote services provided by Amazon include the Selling on Amazon fees (listing/referral services) and subscription fees.

Unless a seller has provided Amazon with its Singapore ID as evidence that it is GST-registered in Singapore, the rule requires Amazon to collect and remit Singapore GST at a standard rate of 7% on Selling on Amazon fees charged to sellers who are residents of Singapore.

Singapore sellers who provide Amazon with their GST ID will not have GST of 7% applied to their Selling on Amazon fees.

To provide Amazon with your Singapore GST ID:

1. Log into Seller Central.

2. Under Settings choose Account Info.

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

4. From the list of countries, select Singapore.

5. Add your 10-digit GST ID, i.e. ‘XXXXXXXXXX’.

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

7. Click Save.

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

FAQ

How does Singapore GST apply to my Selling account?

If you are a resident of Singapore, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Singapore GST unless you are GST-registered and have provided Amazon with a Singapore GST as evidence that you are GST-registered in Singapore.

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

Amazon is required to charge and remit Singapore 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 Singapore. Amazon cannot refund Singapore GST without a valid Singapore GST ID on file.

Note: There may be several addresses and payment methods associated with your seller account.

How do I obtain a Singapore GST ID?

You may be eligible to register for a Singapore GST ID online by visiting your local tax office website or consult your tax and legal adviser.

Please note that we will charge you GST unless you are registered for GST in Singapore and have provided your GST ID to Amazon.

I am not a resident of Singapore; will Amazon charge my account Singapore GST on fees?

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

How is Singapore GST Charged?

Amazon will charge Singapore sellers a standard rate of 7% GST on Selling on Amazon fees if the seller does not have a valid Singapore GST ID on file as evidence that it is GST-registered.

Why is Amazon continuing to collect Singapore GST when I have provided a valid Singapore GST ID?

Amazon will not calculate and collect Singapore GST if you have provided a valid Singapore GST as evidence that you are GST-registered in Singapore.

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

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

Amazon calculates Singapore GST 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 Singapore, then Singapore GST 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 Singapore GST on my seller account?

You may request a refund for previously-charged Singapore GST once you have provided Amazon with a valid Singapore GST ID as evidence that you are GST-registered in Singapore.

To request a refund:

1. Submit your Singapore GST ID to Amazon by following the process listed above.

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 Singapore GST charged to your seller account.

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 GST collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the Singapore 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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