对“以电子方式提供的服务 (ESS)”征收的 ()

如果您未提供增值税/商品及服务税注册号，亚马逊将按照适用于您的居住国家/地区或企业所在地增值税/商品及服务税的标准税率收取税费。这将适用于您在 amazon.com 上的所有商品推广、和展示型推广活动。

根据 (EU ) 规定和多个国家/地区的类似法规，亚马逊需要对提供远程服务收税。广告费应缴税，并向以下广告主收取：

• 尚未向亚马逊提供有效的增值税/商品及服务税注册号；

• 居住在对以电子方式提供的服务收税的国家/地区的居民；以及

• 在 Amazon.com 上推广商品。

注意： 在某些国家/地区，即使提供了增值税/商品及服务税编号，亚马逊也可能需要收取增值税/商品及服务税。

您将在广告发票中看到亚马逊收取的所有税费。

如果您有税号，请在您的账户中注册税号，以确保您的广告账单正确。如果您没有税号，并且不确定您是否有资格获得税号，请咨询您的税务顾问，了解适用于您的具体情况的信息。在某些 ESS 国家/地区，您可以在税务机关的网站上注册。

退税

在开具发票时，需要根据您账户中的信息收取 ESS 增值税/商品及服务税，如果您没有有效的增值税/商品及服务税注册号和注册证书或其他确认注册在有关期间有效的证明，亚马逊将无法退还/商品及服务税。

在发票期限内，如果您缴纳了增值税，并且有有效的增值税/商品及服务税注册号和注册证书，请联系广告支持部门申请退税。

Value Added Tax (VAT) on Electronically Supplied Services (ESS)

Amazon will collect the standard rate of VAT/GST applicable to your country of residence or business establishment when a VAT/GST ID isn’t provided. This will be applicable to all of your Sponsored Products ,Sponsored Brands and Sponsored Display advertising campaigns on Amazon.com.

Under European Union Value Added Tax (EU VAT) rules and similar regulations across multiple countries, Amazon is required to collect tax on the provision of remote services (or ESS). Tax is applicable on advertising fees and is charged to advertisers who:

• Haven’t provided Amazon with a valid VAT/GST registration number;

• Are residents of a country that collects tax on Electronically Supplied Services; and

• Advertise on Amazon.com.

Note: In certain countries, Amazon may be required to collect VAT/GST even if a VAT/GST ID is provided.

You’ll see any taxes charged in your Advertising invoice.

If you have a tax ID, register it in your account to ensure you’re billed correctly for your US Amazon Advertising. If you don’t have a tax ID and aren’t sure if you qualify for one, consult your tax advisor for information applicable to your specific situation. In some ESS countries, you can register on the tax authority's website.

Tax refunds

Amazon is required to collect ESS VAT/GST based on the information in your account at the time of invoicing and can’t refund VAT/GST without a valid VAT/GST registration number and registration certificate or other evidence confirming that the registration was in effect during the period in question.

If you have been charged VAT and have a valid VAT/GST registration number and registration certificate covering the period of the invoice, contact Advertising Support to request a refund.

Note: Tax refund requests can take 30 days to process. We'll send you an update when your request has been processed with the estimated date when you can expect to receive a refund in your account if your request was approved.

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特别声明：以上文章内容仅代表作者本人观点，不代表ESG跨境电商观点或立场。如有关于作品内容、版权或其它问题请于作品发表后的30日内与ESG跨境电商联系。