魁北克銷售稅 (QST) 常見問題

重要： 本頁(yè)信息不構(gòu)成稅務(wù)、法律或其他專業(yè)建議，也不得用作此類用途。如有任何疑問，您應(yīng)咨詢您的專業(yè)顧問。

亞馬遜將對(duì)魁北克賣家的亞馬遜銷售費(fèi)用和亞馬遜廣告費(fèi)用收取魁北克銷售稅

自 2019 年 11 月 1 日起，我們將對(duì)魁北克賣家的“我要開店”費(fèi)用和亞馬遜廣告費(fèi)用收取魁北克銷售稅 (QST)。

魁北克政府推出了新的稅收規(guī)則，要求提供數(shù)字商品和服務(wù)的非居民公司在向未登記 QST 且沒有 16 位 QST 登記號(hào)的魁北克居民提供某些服務(wù)時(shí)，開始針對(duì)這些服務(wù)征收 QST。

應(yīng)納稅的費(fèi)用項(xiàng)包括 Amazon Services International, Inc. 或 Amazon Services, LLC 收取的“我要開店”費(fèi)用（包含發(fā)布/銷售服務(wù)費(fèi)用、月度專業(yè)銷售費(fèi)用）和亞馬遜廣告費(fèi)用。自這些規(guī)則生效以來，亞馬遜一直代賣家為這些費(fèi)用支付 QST，但是自 2019 年 11 月 1 日起，亞馬遜將不再代賣家針對(duì)這些服務(wù)費(fèi)用支付 QST，并將開始針對(duì)這些服務(wù)向未向亞馬遜提供 16 位 QST 登記號(hào)的魁北克賣家收取 QST。除非賣家已向亞馬遜提供其 QST 登記號(hào)來證明其已在魁北克登記 QST，否則亞馬遜將根據(jù)這些規(guī)則的規(guī)定，按 9.975% 的標(biāo)準(zhǔn)稅率對(duì)居住在魁北克的賣家支付的“我要開店”費(fèi)用代收和代繳 QST。

向亞馬遜提供 QST 登記號(hào)的魁北克賣家支付的“我要開店”費(fèi)用無需按 9.975% 的稅率繳納 QST。

自 2019 年 11 月 1 日起，要向亞馬遜提供 QST 登記號(hào)，請(qǐng)按照以下步驟操作：

1. 登錄賣家平臺(tái)

2. 在“設(shè)置”部分，選擇賬戶信息

3. 在“稅務(wù)信息”部分，點(diǎn)擊 VAT 信息

4. 從國(guó)家/地區(qū)列表中，選擇加拿大 - 魁北克

5. 添加 16 位 QST 登記號(hào)，即 XXXXXXXXXXXXXXXX

6. 閱讀《稅務(wù)登記協(xié)議》后，如果您同意其中的內(nèi)容，請(qǐng)點(diǎn)擊我接受并同意《稅務(wù)登記協(xié)議》中規(guī)定的所有條件。

7. 點(diǎn)擊保存

重要： 添加您的 16 位 QST 登記號(hào)，即表示您承認(rèn)自己無需就我們向您收取的“我要開店”費(fèi)用支付非居民 QST。在此處輸入您的 QST 登記號(hào)并不代表您為訂單設(shè)置了稅務(wù)計(jì)算服務(wù)。有關(guān)稅務(wù)計(jì)算服務(wù)的幫助，請(qǐng)?jiān)L問幫助頁(yè)面。

要了解更多信息或了解這項(xiàng)法規(guī)對(duì)您的“我要開店”賬戶的影響，請(qǐng)?jiān)L問魁北克稅務(wù)局網(wǎng)站。

我的 16 位 QST 登記號(hào)已保存在稅務(wù)計(jì)算服務(wù)設(shè)置中，我還需要向亞馬遜提供 QST 登記號(hào)嗎？

需要。即使您已經(jīng)在“稅務(wù)計(jì)算設(shè)置”中配置了 16 位 QST 登記號(hào)供我們針對(duì)您的訂單收取 QST，您仍必須按照上述步驟操作，并通過在增值稅信息頁(yè)面添加您的 QST 登記號(hào)來向亞馬遜提供您的 16 位 QST 登記號(hào)。如果您未遵循上述步驟，且您位于魁北克，即使您的 16 位 QST 登記號(hào)已保存在“稅務(wù)計(jì)算服務(wù)”頁(yè)面，亞馬遜還會(huì)針對(duì)您的“我要開店”費(fèi)用和亞馬遜廣告費(fèi)用收取 QST。

如何向銷售賬戶收取 QST？

如果您是魁北克居民，除非您已登記 QST 并向亞馬遜提供了您的 QST 登記號(hào)來證明您在 2019 年 11 月 1 日當(dāng)天或之前登記繳納了 QST，否則亞馬遜會(huì)針對(duì)向您的賣家賬戶收取的“我要開店”費(fèi)用收取 GST。

如何針對(duì)亞馬遜物流 (FBA) 費(fèi)用收取稅費(fèi)？

針對(duì)在 Amazon.ca 上發(fā)布的商品的亞馬遜物流費(fèi)用由 Amazon.com.ca, Inc 收取。有關(guān)如何對(duì) Amazon.ca 商品的亞馬遜物流費(fèi)用收取加拿大銷售稅的信息，請(qǐng)參閱此幫助頁(yè)面。

針對(duì)在 Amazon.com 上發(fā)布的商品的亞馬遜物流費(fèi)用由 Amazon.com Services, Inc 收取。有關(guān)如何對(duì) Amazon.com 商品的亞馬遜物流費(fèi)用和“我要開店”費(fèi)用收取美國(guó)銷售稅的信息，請(qǐng)?jiān)L問此幫助頁(yè)面。

我已不是魁北克居民，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 QST 退回到我的賣家賬戶嗎？

亞馬遜需要根據(jù)您賣家賬戶中的信息收取和代繳 QST。在計(jì)算和收取 QST 時(shí)，亞馬遜有足夠的信息證明您的賬戶與 QST 相關(guān)。如果您未提供有效的 QST 登記號(hào)，亞馬遜無法退還 QST。

如何獲取 QST 登記號(hào)？

您可以訪問魁北克稅務(wù)局網(wǎng)站在線登記 QST 登記號(hào)，或咨詢您的稅務(wù)和法律顧問。

請(qǐng)注意，我們將向您收取 QST，除非您已登記繳納 QST 并向亞馬遜提供了您的 QST 登記號(hào)。

如果我不是魁北克居民，亞馬遜會(huì)向我的賬戶收取 GST 費(fèi)用嗎？

如果您不是魁北克居民，亞馬遜向您的銷售賬戶收取的“我要開店”費(fèi)用則無需繳納 QST。請(qǐng)咨詢您的稅務(wù)顧問，了解您是否應(yīng)履行任何 QST 義務(wù)。

如何收取 QST?

如果魁北克賣家未提供有效的 QST 登記號(hào)來證明其已登記繳納 QST，亞馬遜會(huì)按 9.975% 的標(biāo)準(zhǔn)稅率對(duì)其支付的“我要開店”費(fèi)用收取 QST。

自 2019 年 11 月 1 日起，亞馬遜將開始針對(duì)“我要開店”費(fèi)用計(jì)算并收取 QST。

我提供了有效的 QST 登記號(hào)后，亞馬遜為什么仍收取 QST？

如果您提供了有效的 QST 登記號(hào)來證明您在 2019 年 11 月 1 日當(dāng)天或之前登記繳納了 QST，則亞馬遜將不再計(jì)算和收取 QST。

但是，由于時(shí)間問題，亞馬遜可能會(huì)針對(duì)某些訂單收取 GST。亞馬遜在買家下單時(shí)計(jì)算 QST，并在賣家配送訂單時(shí)向賣家賬戶收取相應(yīng)稅費(fèi)。因此，在您提供 QST 登記號(hào)之前，亞馬遜可能已對(duì)下達(dá)的訂單收取了 QST。

我更新了自己的信息，以反映我當(dāng)前所在的地址不位于魁北克。為什么亞馬遜仍然收取 QST？

亞馬遜在買家下單時(shí)計(jì)算 QST，并在賣家配送訂單時(shí)收取相應(yīng)稅費(fèi)。如果您在配送時(shí)提供的信息表明您是魁北克居民，亞馬遜就會(huì)向您收取 QST。如果您在更新當(dāng)前地址和付款信息之前有待處理訂單，就會(huì)出現(xiàn)這種情況。

請(qǐng)轉(zhuǎn)至賣家賬戶信息并查看各個(gè)部分的內(nèi)容，確保您的所有信息完整且準(zhǔn)確。

請(qǐng)注意，可能有多個(gè)地址和多種付款方式與您的賣家賬戶關(guān)聯(lián)。

我如何才能獲得針對(duì)之前向我的賣家賬戶收取的 QST 發(fā)放的退款？

向亞馬遜提供有效的 QST 登記號(hào)來證明您在提供的相關(guān)服務(wù)的截止日期前登記繳納了 QST 后，便可針對(duì)之前向您收取的 GST 申請(qǐng)退款。

要申請(qǐng)退款，請(qǐng)按以下步驟操作：

1. 按下列流程操作，向亞馬遜提交您的 QST 登記號(hào)。

2. 使用“聯(lián)系我們”表單，聯(lián)系亞馬遜銷售伙伴支持。
   

1. 選擇我要開店

2. 點(diǎn)擊其他問題，然后點(diǎn)擊稅費(fèi)問題

3. 在您想咨詢哪些稅費(fèi)問題部分，針對(duì)向您的賣家賬戶收取的 QST 申請(qǐng)退款。

3. 亞馬遜處理完您的申請(qǐng)后，將向您發(fā)送問題的更新信息。如果您的申請(qǐng)獲得批準(zhǔn)，更新信息將包含您的賣家賬戶能夠收到退款的預(yù)計(jì)日期。

QST 退款申請(qǐng)的處理時(shí)間最長(zhǎng)為 90 天。處理完您的申請(qǐng)后，亞馬遜會(huì)向您發(fā)送最新信息。如果您的申請(qǐng)得到批準(zhǔn)，更新信息將提供您的賣家賬戶能夠收到退款的預(yù)計(jì)日期。

對(duì)于針對(duì)“我要開店”費(fèi)用收取的任何 GST，亞馬遜是否會(huì)向我提供發(fā)票？

根據(jù)魁北克的法規(guī)，亞馬遜無需開具稅務(wù)發(fā)票。您可以在日期范圍報(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。

亞馬遜能幫我填寫納稅申報(bào)單嗎？

雖然我們致力于幫助賣家，但不提供稅務(wù)咨詢或合規(guī)性方面的服務(wù)。請(qǐng)聯(lián)系稅務(wù)顧問。

Quebec Sales Tax (QST) Frequently Asked Questions

Important: 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.

Quebec Sales Tax to be charged to Quebec-based Sellers by Amazon on Amazon Selling Fees and Amazon Advertising fees Services

QST collection on Selling on Amazon Fees and Amazon Advertising to begin November 1, 2019 for Quebec-based sellers.

The Quebec Government has introduced new tax rules requiring non-resident companies providing digital goods and services to begin collecting QST on certain services when they are provided to Quebec residents who are not registered for QST who do not have a 16 digit QST registration number.

Taxable services include Selling on Amazon fees (including listing/referral services, monthly professional selling fees), and Amazon Advertising fees charged by Amazon Services International, Inc. or Amazon Services, LLC. Amazon has been paying QST on these fees on behalf of the seller since the rules came into effect, however, effective November 1, 2019, Amazon will no longer be paying QST on these services on behalf of sellers and will begin charging QST on such services to Quebec-based sellers who have not provided Amazon with their 16 digit QST number.

Unless a seller has provided Amazon with its QST number as evidence that it is QST-registered in Quebec, the rules requires Amazon to collect and remit QST at a standard rate of 9.975% on Selling on Amazon fees paid by sellers who are residents of Quebec.

Quebec sellers who provide Amazon with their QST number will not have the QST of 9.975% applied to their Selling on Amazon fees.

Starting November 1, 2019, to provide Amazon with your QST number, use the following steps:

1. Log into Seller Central

2. Under Settings choose Account Info

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

4. From the list of countries, select Canada - Quebec

5. Add your 16-digit QST number, that is, ‘XXXXXXXXXXXXXXXX’

6. Click I accept and acknowledge all conditions set out in the Tax Registration Agreement after you have reviewed the Tax Registration Agreement and if you are in agreement with its contents.

7. Click Save

Important: Registering your 16 digit QST number, you acknowledge that you are not required to pay Non-Resident QST on the Selling on Amazon fees charged to you. Entering your QST number here does NOT set up Tax Calculation Services on your orders. For assistance on Tax Calculation Services, please visit the help page.

To learn more, or understand how this regulation impacts your Selling on Amazon account, please visit the Revenue Quebec website.

My 16 Digit QST number is saved in my Tax Calculation Services settings, do I still need to provide my QST number to Amazon?

Yes. Even if you have configured your Tax Calculation Settings with your 16 digit QST number to collect QST on your orders, you must still follow the steps outlined above and provide your 16 digit QST to Amazon by adding your QST number in the VAT Information page. If you do not follow the steps above, and if you are based in Quebec, Amazon will collect QST on your Selling on Amazon and Amazon Advertising fees, even if your 16 digit QST number is saved in your Tax Calculation Services page.

How does QST apply to my Selling account?

If you are a resident of Quebec, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to QST unless you are QST-registered and have provided Amazon with your QST number as evidence that you are QST-registered on or before November 1, 2019.

How does tax apply to my Fulfilled by Amazon (FBA) Fees?

FBA fees for offers listed on Amazon.ca are sold to you by Amazon.com.ca, Inc. For information on how Canadian sales tax applies to FBA fees for Amazon.ca listings, see this help page.

FBA fees for offers listed on Amazon.com are sold to you by Amazon.com Services LLC For information on how U.S. sales tax applies to FBA and Selling on Amazon fees for Amazon.com listings, please visit this help page.

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

Amazon is required to charge and remit QST based on the information in your seller account. At the time the QST was calculated and collected, Amazon had enough information to associate your account with QST. Amazon cannot refund QST without a valid QST number on file.

How do I obtain a QST Number?

• You may be able to register for a QST number online by visiting the Revenue Quebec website, or consult your tax and legal adviser.

Please note that we will charge you QST unless you are registered for QST and have provided your QST number to Amazon.

I am not a Quebec resident; will Amazon charge my account QST on fees?

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

How is QST charged?

Amazon will charge Quebec-based sellers a standard rate of 9.975% QST on the Selling on Amazon fees if the seller does not have a valid QST number on file as evidence that it is QST-registered.

Amazon will begin calculating and collecting QST on Selling on Amazon fees effective November 1, 2019.

Why is Amazon continuing to collect QST when I have provided a valid QST number?

Amazon will not calculate and collect QST if you have provided a valid QST number as evidence that you are QST-registered on or before November 1, 2019.

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

I updated my information to reflect my current address, which is outside Quebec. Why is Amazon continuing to collect QST?

Amazon calculates QST on fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicated you were a resident of Quebec, then QST will have been collected. This might 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.

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

You may request a refund for previously-charged QST once you have provided Amazon with a valid QST number as evidence that you were QST-registered as of the date of the relevant services provided.

To request a refund:

1. Submit your QST number to Amazon by following the process listed above.

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 QST charged to your seller account.

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.

QST refunds can take up to 90 days to process. You will receive an update from Amazon 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 QST collected on Selling on Amazon fees?

Amazon is not required to issue tax invoices under the Quebec 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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