澳大利亞商品及服務(wù)稅 (GST)

注意： 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。如有任何疑問(wèn)，您應(yīng)咨詢(xún)您的專(zhuān)業(yè)顧問(wèn)。

澳大利亞政府實(shí)行了一項(xiàng)新法規(guī)，這項(xiàng)法規(guī)要求提供遠(yuǎn)程服務(wù)的非居民組織（如亞馬遜）針對(duì)這些服務(wù)向居住在澳大利亞的賣(mài)家收取澳大利亞 GST。請(qǐng)注意，這項(xiàng)法規(guī)僅適用于居住在澳大利亞但未登記 GST 的賣(mài)家。新法規(guī)將于 2017 年 7 月 1 日生效。

如果您是已登記 GST 的澳大利亞賣(mài)家，則需在 2017 年 6 月 30 日前向亞馬遜提供澳大利亞商業(yè)號(hào)碼 (ABN)，以確認(rèn)您已在澳大利亞登記了 GST。已登記 GST 的賣(mài)家無(wú)需支付其“我要開(kāi)店”費(fèi)用的 10% 作為 GST 費(fèi)用。

要向亞馬遜提供您的 ABN，請(qǐng)按以下步驟操作：

1. 在賣(mài)家平臺(tái)中轉(zhuǎn)至【設(shè)置】，然后點(diǎn)擊【賬戶(hù)信息】。

2. 點(diǎn)擊“稅務(wù)信息”下的【信息】。

3. 點(diǎn)擊【添加新的 /GST 登記號(hào)】。

4. 從“選擇國(guó)家/地區(qū)”下拉菜單中選擇【澳大利亞】。

5. 輸入您的澳大利亞商業(yè)號(hào)碼 (ABN)。

6. 點(diǎn)擊【我接受并同意稅務(wù)登記協(xié)議中陳述的所有條件】。

7. 點(diǎn)擊【保存】。

如果您是居住在澳大利亞的賣(mài)家，但未在澳大利亞登記 GST，根據(jù)這項(xiàng)新法規(guī)，亞馬遜需按照 10% 的標(biāo)準(zhǔn)稅率，針對(duì)您支付的“我要開(kāi)店”費(fèi)用代收和代繳澳大利亞 GST。

您也可以參閱“澳大利亞 GST”頁(yè)面了解更多信息。要了解這項(xiàng)法規(guī)對(duì)您的“我要開(kāi)店”賬戶(hù)的影響，請(qǐng)?jiān)L問(wèn)澳大利亞稅務(wù)局網(wǎng)站。

如果您是澳大利亞居民，那么除了“我要開(kāi)店”費(fèi)用外，您還需要支付澳大利亞 GST 費(fèi)用。但是，如果您已登記 GST，并向亞馬遜提供了澳大利亞商業(yè)號(hào)碼 (ABN) 來(lái)確認(rèn)您已在澳大利亞登記了 GST，便無(wú)需繳納此項(xiàng)費(fèi)用。

如何獲取澳大利亞商業(yè)號(hào)碼？

您可以在線注冊(cè)一個(gè)澳大利亞商業(yè)號(hào)碼 (ABN)。請(qǐng)注意，除非您在澳大利亞登記了 GST 并向我們提供了 ABN，否則我們將向您收取 GST 費(fèi)用。有關(guān)更多信息，請(qǐng)?jiān)L問(wèn)澳大利亞稅務(wù)局網(wǎng)站并申請(qǐng) ABN。

我不是澳大利亞居民，亞馬遜會(huì)向我的賬戶(hù)收取澳大利亞 GST 費(fèi)用嗎？

如果您不是澳大利亞居民，亞馬遜就不會(huì)針對(duì)通過(guò)您的賣(mài)家賬戶(hù)收取的“我要開(kāi)店”費(fèi)用收取澳大利亞 GST 費(fèi)用。請(qǐng)咨詢(xún)您的，以便了解您在澳大利亞是否有任何澳大利亞 GST 納稅義務(wù)。

如何收取澳大利亞 GST 費(fèi)用？

如果賣(mài)家沒(méi)有登記在案的有效澳大利亞商業(yè)號(hào)碼，亞馬遜將按照 10% 的標(biāo)準(zhǔn)稅率，針對(duì)其支付的“我要開(kāi)店”費(fèi)用收取澳大利亞 GST 費(fèi)用。

自 2017 年 7 月 1 日起，亞馬遜將開(kāi)始計(jì)算并收取澳大利亞 GST 費(fèi)用。

我提供了有效的澳大利亞商業(yè)號(hào)碼后，為什么亞馬遜仍向我收取澳大利亞 GST 費(fèi)用？

如果您提供了澳大利亞商業(yè)號(hào)碼來(lái)確認(rèn)您已在澳大利亞登記了 GST，亞馬遜便不會(huì)計(jì)算和收取澳大利亞 GST 費(fèi)用。

但是，由于時(shí)間問(wèn)題，亞馬遜可能會(huì)針對(duì)某些訂單收取 GST 費(fèi)用。亞馬遜會(huì)在買(mǎi)家下單時(shí)計(jì)算澳大利亞 GST 費(fèi)用，并在賣(mài)家為該訂單發(fā)貨時(shí)向相應(yīng)賣(mài)家賬戶(hù)收取相應(yīng)稅費(fèi)。因此，您提到的澳大利亞 GST 費(fèi)用可能是針對(duì)買(mǎi)家在您提供澳大利亞商業(yè)號(hào)碼之前所下的訂單收取的。

我更新了自己的信息，以反映我當(dāng)前所在的地址位于澳大利亞境外。為什么亞馬遜仍向我收取澳大利亞 GST 費(fèi)用？

亞馬遜會(huì)在買(mǎi)家下單時(shí)計(jì)算澳大利亞 GST 費(fèi)用，并在賣(mài)家為該訂單發(fā)貨時(shí)收取相應(yīng)稅費(fèi)。如果您在發(fā)貨時(shí)提供的信息表明您是澳大利亞居民，我們便會(huì)向您的賣(mài)家賬戶(hù)收取澳大利亞 GST 費(fèi)用。如果您在更新當(dāng)前地址和付款信息之前有等待中訂單，就會(huì)出現(xiàn)這種情況。

請(qǐng)轉(zhuǎn)到賣(mài)家賬戶(hù)信息并查看各部分的內(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)地址和多種與您的賣(mài)家賬戶(hù)關(guān)聯(lián)。

我已不是澳大利亞居民，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澳大利亞 GST 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)信息代收和代繳澳大利亞 GST 費(fèi)用。計(jì)算并收取澳大利亞 GST 費(fèi)用時(shí)，亞馬遜已掌握足夠的信息，確定您的賬戶(hù)與澳大利亞有關(guān)。如果您未提供有效的澳大利亞商業(yè)號(hào)碼，亞馬遜就不會(huì)退回所收取的澳大利亞 GST 費(fèi)用。

我如何才能獲得針對(duì)之前向我的賣(mài)家賬戶(hù)收取的澳大利亞 GST 費(fèi)用發(fā)放的退款？

在您向亞馬遜提供了有效的澳大利亞商業(yè)號(hào)碼來(lái)確認(rèn)您已在澳大利亞登記了 GST 后，便可針對(duì)亞馬遜之前向您收取的澳大利亞 GST 費(fèi)用申請(qǐng)退款。

要申請(qǐng)退款，請(qǐng)執(zhí)行以下操作：

1. 按照此頁(yè)面上列出的流程向亞馬遜提交您的澳大利亞商業(yè)號(hào)碼。

2. 使用“聯(lián)系我們”表單，聯(lián)系支持。
   

1. 選擇【我要開(kāi)店】。

2. 點(diǎn)擊【其他問(wèn)題】，然后點(diǎn)擊【稅費(fèi)問(wèn)題】。

3. 在【您想咨詢(xún)哪些稅費(fèi)問(wèn)題】下面，針對(duì)向您的賣(mài)家賬戶(hù)收取的澳大利亞 GST 費(fèi)用申請(qǐng)退款。

   注意： 最長(zhǎng)可能需要 90 天時(shí)間才能處理完澳大利亞 GST 費(fèi)用退款申請(qǐng)。

   
   

3. 完您的申請(qǐng)后，將向您發(fā)送問(wèn)題的更新信息。如果您的申請(qǐng)得到批準(zhǔn)，更新信息將提供您的賣(mài)家賬戶(hù)收到退款的預(yù)計(jì)日期。

根據(jù)澳大利亞的法規(guī)，亞馬遜無(wú)需開(kāi)具稅務(wù)發(fā)票。您可在日期范圍報(bào)告中找到每月的所有活動(dòng)。要查看這些報(bào)告，請(qǐng)依次轉(zhuǎn)至【賣(mài)家平臺(tái)】 > 【報(bào)告】 > 【付款】 > 【日期范圍報(bào)告】，然后選擇特定時(shí)間段的交易報(bào)告。

亞馬遜能幫我填寫(xiě)納稅申報(bào)單嗎？

雖然我們致力于為賣(mài)家提供幫助，但我們不提供稅務(wù)咨詢(xún)或合規(guī)性方面的服務(wù)。請(qǐng)聯(lián)系稅務(wù)顧問(wèn)。

Australia Goods and Services Tax (GST)

Note: The 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.

The Australian government has implemented a new legislation that will require non-resident organizations that provide remote services, such as Amazon, to collect GST from resident-Australian sellers on these services. Note that this rule is only applicable for resident-Australian sellers who are not registered for GST. The new rule will take effect on July 1, 2017.

If you are an Australian seller registered for GST, you will need to provide your Australian Business Number (ABN) to Amazon by June 30, 2017, to confirm that you are GST registered in Australia. GST registered sellers will not have a GST charge of 10% applied on their Selling on Amazon fees.

To provide Amazon with your ABN:

1. In Seller Central, go to Settings and click Account Info.

2. Under Tax Information, click VAT Information.

3. Click Add New VAT/GST Registration Number.

4. From the Select Country drop-down, select Australia.

5. Enter your Australian Business Number (ABN).

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

7. Click Save.

If you are a resident-Australian seller who is not GST registered in Australia, the new rule requires Amazon to collect and remit Australian GST at a standard rate of 10% on the Selling on Amazon fees you pay.

You can also refer to the Australian GST Tax page for more information. To understand how this regulation impacts your Selling on Amazon account, visit the Australian Taxation Office website.

If you are a resident of Australia, you will be liable to pay Australian GST in addition to your Selling on Amazon Fees. However, if you are GST registered and have provided Amazon with an Australian Business Number (ABN) as confirmation that you are GST registered in Australia, you do not have to pay these charges.

How do I obtain an Australian Business Number?

You can register for an Australian Business Number (ABN) online. Please note that we will charge you the GST unless you are registered for GST in Australia, and have provided an ABN to us. For more information, refer to the Australian Taxation Office website and Apply for an ABN.

I am not an Australian resident; will Amazon charge my account Australian GST fees?

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

How is Australian GST Charged?

Amazon will charge Australian Sellers a standard rate of 10% on the Selling on Amazon fees, if the Seller does not have a valid Australian Business Number on file.

Amazon will begin calculating and collecting Australian GST fees effective July 1, 2017.

Why is Amazon continuing to collect Australian GST when I have provided a valid Australian Business Number?

Amazon will not calculate and collect Australian GST if you have provided an Australian Business Number as confirmation that you are GST registered in Australia.

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

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

Amazon calculates Australian GST fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicates you are a resident of Australia, you will be charged Australian GST against your seller account. This could 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 that there may be several addresses and payment methods associated with your seller account.

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

Amazon is required to charge and remit Australian 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 Australia. Amazon cannot refund Australian GST without a valid Australian Business Number.

How do I receive a refund for previously-charged Australian GST on my seller account?

You may request a refund for previously-charged Australian GST once you have provided Amazon with a valid Australian Business Number as confirmation that you are GST registered in Australia.

To request a refund:

1. Submit your Australian Business Number to Amazon by following the process listed on this page.

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 Australian GST charged to your seller account.

   Note: It can take up to 90 days to process Australian GST refund requests.

   
   

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 Australian GST collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the Australian 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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