wish商戶平臺稅務政策介紹
Wish 于2019年4月15日為商戶推出“稅務設置”功能。商戶可基于自愿原則選擇是否進行“稅務設置”。若選擇設置,商戶可在“稅務設置”頁面設置其有義務就訂單繳納間接稅(例如、商品及服務稅 (GST) 和 (VAT))的司法管轄區,如美國、部分歐洲國家/地區、加拿大、墨西哥和英國。具體來說,
自2019年5月14日起,Wish 可為商戶顯示并向商戶支付其在“稅務設置”中配置的美國司法管轄區的預估間接稅繳付金額,但 Wish 作為交易平臺為稅務機構代收相關間接稅的除外。
自2019年8月28日起,Wish 可為商戶顯示并向商戶支付其在“稅務設置”中配置的歐洲國家/地區的預估間接稅繳付金額。
自2019年10月8日起,Wish 可為商戶顯示并向商戶支付其在“稅務設置”中配置的加拿大司法管轄區的預估間接稅繳付金額。
自2020年12月21日起,Wish 將根據墨西哥政府于2020年6月出臺的新稅收改革法案,在適用 VAT 的情況下,開始對墨西哥商戶出售給墨西哥用戶的產品的銷售額(向用戶展示的價格已包括16%的 VAT)代收墨西哥 VAT。商戶應通過“稅務設置”提供其有效的墨西哥聯邦注冊稅號(RFC 稅號),以便 Wish 從銷售額中代扣代繳正確金額的 VAT。詳見下文。
自2021年1月1日起,Wish 將對從英國境內/境外發往英國的所有訂單添加并代收 VAT。對于在英國境內配送的訂單,如果是英國本土商戶,且已在“稅務設置”頁面設置英國稅務,Wish 會將 VAT 金額支付給商戶,以便商戶向英國稅務機構繳納稅款。對于在英國境內配送的訂單,如果是非英國本土商戶,則 Wish 將直接向英國稅務機構代繳 VAT。對于從英國境外發貨的英國路向訂單,VAT 的繳納方式將取決于包裹的用戶支付價格。詳細信息請參閱下文。
美國、部分歐洲國家/地區、加拿大、墨西哥和英國訂單的預估間接稅繳納金額將由 Wish 代收,并在下一個結款日支付給商戶(付款資格條款適用)。商戶可以在訂單歷史記錄、“訂單詳情”頁面和付款賬單中查看需繳稅訂單的預估間接稅繳納金額。
商戶對在“稅務設置”中正確識別其申報義務、確保履行其間接稅項合規義務并準確提交申報表負有最終責任。如果您選擇進行“稅務設置”,即表示您確認并同意 Wish 無需對任何故障、中斷、錯誤、網絡或系統中斷,或者因您使用“稅務設置”而引起或與之相關的任何形式的故障承擔責任,并且 Wish 明確聲明對任何相關的擔保、陳述或責任概不承擔。
請注意,商戶還可以通過“稅務設置”導出這些需繳稅交易在指定日期范圍內的稅務報告。
在此篇常見問題解答中,wish將向您介紹一些稅務定義以及 Wish 如何計算不同轄區的各種稅項。如需了解在 Wish 平臺上啟用和編輯“稅務設置”的更多信息,請瀏覽其他分步指南 。另請參閱“Wish 商戶稅務政策”,以了解更多信息。
Starting April 15, 2019, Wish is pleased to announce the introduction of Tax Settings for merchants. Merchants who activate Tax Settings, on a voluntary basis, will be able to indicate the jurisdictions where they have obligations to remit indirect tax (e.g. sales tax, GST and VAT) on sales in the United States, select European countries, Canada, Mexico, and the United Kingdom. Specifically,
Effective May 14, 2019, Wish begins to display and provide merchants with the payment of the estimated indirect tax remittance amounts for their configured US jurisdictions in Tax Settings, with the exception of tax authorities where Wish is registered as a Marketplace and is collecting the appropriate indirect tax.
Effective August 28, 2019, Wish will begin displaying and providing merchants with the payment of the estimated indirect tax remittance amounts for their configured European countries in Tax Settings.
Effective October 8, 2019, Wish will begin displaying and providing merchants with the payment of the estimated indirect tax remittance amounts for their configured Canadian jurisdictions in Tax Settings.
Effective December 21, 2020, Wish will begin collecting Mexico on the sale (price displayed to customers includes 16% VAT) of products that the merchants domiciled in Mexico have offered to customers in Mexico whenever VAT is applicable, per new tax reform legislation introduced by the Mexican government in June 2020. Merchants should provide their valid Registro Federal de Contribuyentes identification number (RFC ID) via Tax Settings in order for Wish to determine the correct amount of VAT to withhold and remit from the sales. See more details below.
Effective January 1, 2021, Wish will add and collect VAT for all domestic and international UK-bound orders. For UK domiciled merchants shipping within the UK who have set up Tax Settings, Wish will remit the VAT amounts to the merchants to remit to the UK tax authorities. For non-UK domiciled merchants shipping orders within the UK, Wish will remit VAT directly to the UK tax authorities. For orders shipping to the UK from outside of the UK, VAT remittance will depend on the customer-paid price of the consignment. See more details outlined below.
The estimated indirect tax remittance amounts for applicable US, select European, Canadian, Mexican, and UK orders will be collected from customers, and included in the merchant’s next scheduled payment (subject to Payment Eligibility terms). Merchants may view the estimated indirect tax remittance amounts for applicable orders in their Order History, Order Details pages, and payment invoices.
Merchants are ultimately responsible for correctly identifying their filing obligations in Tax Settings and ensuring their indirect tax compliance obligations are met and returns are submitted accurately. Should you elect to use Tax Settings, you acknowledge and agree that Wish shall not be responsible for, and expressly disclaims any warranties, representations, or liability regarding, any malfunctions, interruptions, errors, network or system outages, or otherwise arising out of or in any way related to your use of Tax Settings.
Note that Tax Settings also allows merchants to export tax reports for these applicable transactions within an indicated date range.
In this FAQ, we'll walk you through some tax definitions and how Wish calculates a variety of taxes for different jurisdictions. To learn more about how to activate and edit Tax Settings on Wish, please visit this step-by-step guide. Please also review the Wish Merchant Tax Policy for more information.
特別聲明:以上文章內容僅代表作者本人觀點,不代表ESG跨境電商觀點或立場。如有關于作品內容、版權或其它問題請于作品發表后的30日內與ESG跨境電商聯系。
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