对“以电子方式提供的服务 (ESS)”征收的增值税 (VAT)

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、品牌推广和展示型推广活动。

根据欧盟增值税 (EU VAT) 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，以确保您的美国亚马逊广告账单正确。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，亚马逊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，亚马逊将无法退还增值税/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。

注意： 退税申请需要 30 天才能处理完毕。当您的申请处理完毕后，我们会向您发送更新信息，如果您的请求获得批准，我们还会提供您可以在账户中收到退税的预计日期。

 亚马逊官网原文详情：

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.

 文章来源：亚马逊官方网站  

（本文内容根据网络资料整理和来自用户投稿，出于传递更多信息之目的，不代表本站其观点和立场。本站不具备任何原创保护和所有权，也不对其真实性、可靠性承担任何法律责任，特此声明！）

常见问答(FQAS)

电子服务指通过网络、软件或其他的电子方式提供的服务,例如:网上软件下载、在线游戏、在线课程等。

是的,根据欧盟法规,亚马逊需要为欧盟境内客户购买的电子服务征收当地增值税。不管电子服务是由亚马逊本身提供还是由第三方卖家提供。

各个国家和地区的增值税率可能不同。通常而言,欧盟国家的标准增值税率范围在15%至27%之间。具体适用的税率与购买服务的客户所在国家或地区有关。

是的,收取增值税意味着电子服务的最终价格将高于不含税的价格。但消费者实际付款的价格并不会高于店内标签或商品页显示的含税价格。增值税将直接包含在所示价格内。