俄羅斯增值稅 (VAT)

重要： 本頁(yè)信息不構(gòu)成稅務(wù)、法律或其他專(zhuān)業(yè)建議，也不得用作此類(lèi)用途。請(qǐng)咨詢(xún)您的稅務(wù)顧問(wèn)，以幫您了解您在俄羅斯境內(nèi)的增值稅義務(wù)。

亞馬遜為何對(duì)某些費(fèi)用收取俄羅斯增值稅？

俄羅斯增值稅法規(guī)的修正案要求亞馬遜針對(duì)月服務(wù)費(fèi)、“我要開(kāi)店”費(fèi)用和廣告費(fèi)用計(jì)算增值稅并向位于俄羅斯的所有賣(mài)家收取此費(fèi)用，無(wú)論他們是否均是如此。

注意： Amazon Payments、亞馬遜物流和稅務(wù)計(jì)算服務(wù)費(fèi)用不受此變更的影響。

亞馬遜如何計(jì)算月服務(wù)費(fèi)、“我要開(kāi)店”費(fèi)用和廣告費(fèi)用的俄羅斯增值稅？

亞馬遜將按照適用于您居住的俄羅斯地區(qū)的標(biāo)準(zhǔn)稅率對(duì)每筆每月服務(wù)費(fèi)、“我要開(kāi)店”費(fèi)用和廣告費(fèi)用收取俄羅斯增值稅。

如果我已經(jīng)提供有效的俄羅斯國(guó)家注冊(cè)號(hào) (SRN)，為什么亞馬遜還要對(duì)我的賬戶(hù)收取俄羅斯增值稅？

對(duì)電子化服務(wù) (ESS) 收取的稅金取決于買(mǎi)家（）所在的國(guó)家/地區(qū)。如果您居住在俄羅斯境內(nèi)，無(wú)論您是否擁有 SRN，亞馬遜都必須對(duì)您的月服務(wù)費(fèi)、“我要開(kāi)店”費(fèi)用和廣告費(fèi)用收取俄羅斯增值稅。

我還沒(méi)有完成任何銷(xiāo)售交易，亞馬遜為什么要對(duì)我的賣(mài)家賬戶(hù)收取俄羅斯增值稅？

根據(jù)新法律的規(guī)定，亞馬遜需要對(duì)月服務(wù)費(fèi)收取俄羅斯增值稅，該服務(wù)被視為電子化服務(wù) (ESS)，因?yàn)樗鼈兺ㄟ^(guò)互聯(lián)網(wǎng)或電子網(wǎng)絡(luò)進(jìn)行交付。

我已更新與當(dāng)前地址相關(guān)的信息。為什么亞馬遜還繼續(xù)收取俄羅斯增值稅？

亞馬遜在買(mǎi)家下單時(shí)計(jì)算俄羅斯增值稅，并在賣(mài)家配送訂單時(shí)收取相應(yīng)稅費(fèi)。亞馬遜根據(jù)買(mǎi)家下單時(shí)賣(mài)家賬戶(hù)中的地址和付款信息判斷是否應(yīng)收取俄羅斯增值稅。因此，對(duì)于在您更新地址之前下的訂單，亞馬遜可能仍會(huì)收取俄羅斯增值稅。

請(qǐng)轉(zhuǎn)至賣(mài)家賬戶(hù)信息并查看各個(gè)部分的內(nèi)容，以確保您的所有信息完整且準(zhǔn)確。請(qǐng)注意，可能有多個(gè)地址和多種支付方式與您的賣(mài)家賬戶(hù)關(guān)聯(lián)。

我已不是俄羅斯居民，且已更新了與當(dāng)前地址相關(guān)的所有信息。亞馬遜能將之前收取的俄羅斯增值稅費(fèi)用退回到我的賣(mài)家賬戶(hù)嗎？

亞馬遜需要根據(jù)您的賣(mài)家賬戶(hù)信息收取和免除俄羅斯增值稅。在收取俄羅斯增值稅時(shí)，亞馬遜有足夠信息確定您的賬戶(hù)與俄羅斯相關(guān)。對(duì)于這種情況，亞馬遜不會(huì)退還俄羅斯。

對(duì)于針對(duì)月服務(wù)費(fèi)、“我要開(kāi)店”費(fèi)用和廣告費(fèi)用收取的每一筆俄羅斯增值稅，亞馬遜會(huì)向我提供俄羅斯增值稅發(fā)票嗎？

如果賣(mài)家為其月服務(wù)費(fèi)、“我要開(kāi)店”費(fèi)用和廣告費(fèi)用繳納了俄羅斯增值稅，亞馬遜會(huì)每月提供發(fā)票。您還可以前往【賣(mài)家平臺(tái)】，依次選擇【報(bào)告】、【稅務(wù)文檔庫(kù)】、【賣(mài)家費(fèi)用稅務(wù)發(fā)票】和，查看每月的發(fā)票。

我為什么沒(méi)有收到俄羅斯增值稅發(fā)票？

如果您不需要支付任何月服務(wù)費(fèi)，且您的賬戶(hù)本月沒(méi)有銷(xiāo)售活動(dòng)或廣告活動(dòng)，則您不會(huì)收到俄羅斯增值稅發(fā)票。

亞馬遜能幫我填寫(xiě)納稅申報(bào)單嗎？

雖然我們致力于幫助賣(mài)家，但不提供稅務(wù)咨詢(xún)或合規(guī)性方面的服務(wù)。如果您有任何稅務(wù)問(wèn)題或需要協(xié)助報(bào)稅，請(qǐng)聯(lián)系稅務(wù)顧問(wèn)。我們創(chuàng)建了第三方稅務(wù)顧問(wèn)名單，但僅作為賣(mài)家資源提供。要了解更多信息，請(qǐng)參閱第三方稅務(wù)顧問(wèn)。亞馬遜不為任何的服務(wù)提供擔(dān)保。

Russia Value Added Tax (VAT)

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. Consult your tax advisor to help you understand your VAT obligations in Russia.

Why is Amazon collecting Russian VAT on certain fees?

Amendments to the Russian VAT legislation require Amazon to calculate and collect VAT on monthly subscription fees, Selling on Amazon fees, and advertising fees from all Russia-based sellers, regardless of whether they are -registered or not.

Note: Amazon Payments, Fulfillment by Amazon, and tax calculation service fees are not affected by this change.

Amazon will charge the standard rate of VAT applicable to your Russia country of residence for any monthly subscription fees, Selling on Amazon fees, and advertising fees.

Why is Amazon charging Russian VAT to my account if I already provided a valid Russian State Registration Number (SRN)?

Electronically Supplied Services (ESS) are taxed according to the country where the customer (Amazon seller) resides. If you reside in Russia, Amazon is required to charge Russian VAT on your monthly subscription fees, Selling on Amazon fees, and advertising fees, no matter whether you have an SRN or not.

Why is Amazon charging Russian VAT to my seller account if I have not made any sales?

Under Russian law, Amazon is required to charge Russian VAT on monthly subscriptions fees, which are considered Electronically Supplied Services (ESS) as they are delivered over the Internet or an electronic network.

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

Amazon calculates Russian VAT when an order is placed and collects it when the order is shipped. termines if Russian VAT should be collected based on the address and payment information in a seller account at the time an order is placed. Therefore, Russian VAT may still be collected on orders placed prior to the time you updated your address.

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 Russia, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Russian VAT fees to my seller account?

Amazon is required to charge and remit Russian VAT based on the information in your seller account. At the time the Russian VAT was collected, Amazon had enough information to associate your account with Russia. Amazon will not refund Russian VAT for this situation.

Will Amazon provide me with a Russian VAT invoice for any Russian VAT collected on my monthly subscription fees, Selling on Amazon fees, and advertising fees?

Amazon will normally provide a monthly invoice to sellers who are charged Russian VAT on their monthly subscription fees, Selling on Amazon fees, and advertising fees. You can also view your monthly invoices by going to Seller Central and choosing Reports, followed by Tax Document Library, and then Seller Fee Tax Invoices.

Why did I not receive a Russian VAT invoice?

You will not receive a Russian invoice if you are not subject to any monthly subscription fees and there has been no selling activity or advertising activity on your account for the month.

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. To learn more, see External Tax Advisors. Amazon does not endorse the services of any tax advisor.

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