對廣告費收取印度商品及服務稅的常見問題

自 2020 年 5 月 1 日起，在 amazon.com 上為您提供商品推廣、和展示推廣等廣告活動的亞馬遜實體將會開始向尚未在我們的系統中提供當前通用的商品及服務稅稅號的印度廣告商收取商品及服務稅。

要向亞馬遜提供您的印度商品及服務稅稅號，請執行以下操作：

1. 登錄賣家平臺。

2. 在【設置】下，點擊【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【印度】。

5. 輸入您的 15 位商品及服務稅稅號，例如 XXXXXXXXXXXXXXX。

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。

我已經在其他廣告賬戶中提供了我的商品及服務稅稅號，為什么需要再次提供此稅號？

出于安全考慮，商品及服務稅稅號數據不會自動輸入到其他廣告賬戶中。如果您已經有了一個有效的商品及服務稅稅號，但是尚未提供給我們，請轉至您的美國賬戶并更新信息。

為什么廣告要對我的廣告服務收取商品及服務稅？

根據印度的稅務規定，亞馬遜需要對提供遠程服務（或電子化服務）代收代繳稅費。如果滿足以下標準，則要對向賣家、供應商和廣告商收取的廣告費征稅：

1. 廣告商未向亞馬遜提供有效的商品及服務稅注冊號；且

2. 是提供電子化服務所在國家/地區（例如印度）的居民；且

3. 在 Amazon.com（美國）上做廣告

如何向亞馬遜提供我的商品及服務稅注冊號？

如果您是印度的居民并且擁有商品及服務稅注冊號，請在賣家平臺的 【VAT 信息】頁面或廣告平臺中的“付款設置”用戶界面上向亞馬遜提供此信息。您也可以通過電子郵件向亞馬遜支持發送一份/商品及服務稅登記證以及生效日期的證明。

如何獲取商品及服務稅注冊號？

您可以在稅務機關的網站上進行注冊。請咨詢您的，了解適用于您具體情況的信息。

我已經在賣家賬戶中提供了我的商品及服務稅稅號，但是為什么狀態是待處理？

驗證商品及服務稅稅號可能需要一段時間，但是如果您已經輸入了商品及服務稅稅號，除非此稅號被拒絕，否則我們不會向您收取商品及服務稅。如果您認為我們錯誤地向您收取了商品及服務稅，請聯系亞馬遜支持，確定您是否可以退款。

我已經更新了我的信息，以體現我當前的地址和商品及服務稅注冊號。為什么還要向我收取商品及服務稅？

亞馬遜會在開具廣告發票時計算商品及服務稅。亞馬遜會根據開具發票時賣家賬戶/廣告賬戶中的信息來確定是否應收取商品及服務稅。因此，可能還是會對您更新地址或注冊號之前開具的發票收取商品及服務稅。

轉至【賣家賬戶信息】或【廣告平臺付款設置】，查看每一部分的內容，以確保您的所有信息完整準確。

注意： 您的賬戶可能關聯了多個地址和多種付款方式。

India Goods and Services Tax (GST) on Advertising Fees Frequently Asked Questions

Effective May 1, 2020, the Amazon entity providing you with Sponsored Products, Sponsored Brands, and Sponsored Display advertising campaigns on amazon.com will begin collecting Goods and Services Tax (GST) from India-based advertisers who have not provided their current GST ID in our systems.

To provide Amazon with your India GST ID:

1. Log into Seller Central.

2. Under Settings click Account Info.

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

4. From the list of countries, select India.

5. Type your 15-digit GST ID, for example, XXXXXXXXXXXXXXX.

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

7. Click Save.

I have already provided my GST ID in another advertising account – why do I need to do this again?

For security purposes, GST ID data may not be automatically populated across separate advertising accounts. If you have not yet provided us with a valid GST ID but have one available, go to your US account and update your information.

Why is Amazon Advertising charging GST on my advertising services?

Under India Tax rules, Amazon is required to collect and remit taxes on the provision of remote services (or Electronically Supplied Service (ESS)). Tax is applicable on advertising fees charged to seller, vendor and author advertisers when the following criteria are met:

1. Advertiser has not provided Amazon with a valid GST registration number; and

2. Is a resident of an ESS country (for example, India); and

3. Advertises on Amazon.com (US)

How do I provide my GST registration number to Amazon?

If you are an India-based resident and have a GST registration number, provide this information to Amazon on the VAT Information page in Seller Central or Payment Settings UI in the Advertising Console. Alternatively, you can email Amazon Support a copy of your /GST registration certificate along with confirmation of the effective date.

How do I obtain a GST registration number?

You may be able to register on the tax authority's website. Consult your tax advisor for information applicable to your specific situation.

I have provided my GST ID in my selling account, but why is the status pending?

It can take some time for GST ID’s to be validated, but if you have entered a GST ID you will not be charged GST unless the ID is rejected. If you believe you are charged any GST in error, contact Amazon Support to check your eligibility for a refund.

I have updated my information to reflect my current address and GST registration number. Why is Amazon continuing to collect GST?

Amazon calculates GST when an advertising invoice is issued. termines if GST should be collected based on the information available in a seller/advertising account at the time of invoice issuance. Therefore, GST may still be collected on invoices issued prior to the time you updated your address or registration number.

Go to Seller Account Information, or Advertising Console Payment Settings 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 account.

點擊咨詢現在有哪些新興平臺值得關注 >>>

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。