Taiwan VAT collection on remote services begins 1 September 2017 for Taiwanese residents
10 Jul 2017
The Taiwanese government has implemented new legislation requiring non-residents who are providing “remote services” to begin collecting Taiwanese value added tax (VAT) on these services when they are provided to Taiwanese residents or persons who are not registered for VAT. In this context, remote services provided by Amazon are the Selling on Amazon fees. The new rules are in effect as of 1 September 2017. Unless you give Amazon a Taiwanese Unified Business Number (UBN) as evidence that you are VAT-registered in Taiwan, the rule requires Amazon to collect and remit Taiwanese VAT at a standard rate of 5% on Selling on Amazon fees paid by sellers who are residents of Taiwan. Taiwanese sellers who give Amazon their UBN will not have a VAT of 5% applied to their Selling on Amazon fees.
If you are a resident of Taiwan and have a UBN, please provide Amazon with this information to avoid having Taiwanese VAT applied to your Selling on Amazon fees.
To provide Amazon with your Taiwanese UBN:
- Log in to Seller Central.
- Under Settings, choose Account Info.
- In the section Tax Information, click on VAT/GST Registration Numbers.
- Click the Add a VAT/GST registration number link
- Select Taiwan from the list of countries.
- Add your 8-digit Taiwanese UBN.
- Choose or add a business address.
- Click the Tax registration agreement link to review the terms.
- Click Add VAT number.
近期亞馬遜歐洲站對於VAT的管制越來越嚴格，往後申請VAT勢必是必須的動作，而近期亞馬遜對台灣的賣家發佈了新消息．因台灣政府對於稅賦政策的制定，若你是台灣賣家，並擁有公司合格註冊的統一編號Unified Business Number (UBN)，可以進入亞馬遜後台提交作為VAT號碼，亞馬遜將不再跟你收取5%VAT費用，此政策會於2017年9月1日起生效，以下將告訴你提交步驟：
How does this apply to my selling account?
If you are a resident of Taiwan, Selling on Amazon fees charged to your selling account are subject to Taiwanese VAT unless you are VAT-registered and have provided Amazon with a Taiwanese Unified Business Number (UBN) as evidence that you are VAT-registered in Taiwan.
How do I obtain a Taiwanese Unified Business Number?
You can register for a Taiwanese Unified Business Number online or consult your tax and legal adviser. Please note that we will charge you VAT unless you are registered for VAT in Taiwan and have provided your UBN to us.
How is Taiwanese VAT charged?
Amazon will charge Taiwanese sellers a standard rate of 5% VAT on their Selling on Amazon fees if the seller does not have a valid Taiwanese UBN on file as evidence that it is VAT-registered. Amazon began calculating and collecting Taiwanese VAT on fees effective 1 September 2017.
Why is Amazon continuing to collect Taiwanese VAT after I provided a valid Taiwanese UBN?
Amazon will not calculate and collect Taiwanese VAT if you provided a valid Taiwanese UBN as evidence that you are VAT-registered in Taiwan.
However, there may have been VAT collected on certain orders due to timing. Amazon calculates Taiwanese VAT when an order is placed and charges it to your account when the order is shipped. Therefore, Taiwanese VAT may have been collected on orders placed prior to the time you provided your Taiwanese UBN.
I updated my information to reflect my current address, which is outside Taiwan. Why is Amazon continuing to collect Taiwanese VAT?
Amazon calculates Taiwanese VAT 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 Taiwan, then Taiwanese VAT will have been collected. This might have occurred if there were pending orders before you updated your current address and payment information.
I am no longer a resident of Taiwan, and I updated all my information to reflect my current address. Can Amazon refund previously charged Taiwanese VAT to my seller account?
Amazon is required to charge and remit Taiwanese VAT based on the information in your seller account. At the time the VAT was calculated and collected, Amazon had enough information to associate your account with Taiwan. Amazon cannot refund Taiwanese VAT without a valid Taiwanese UBN on file.
How do I receive a refund for previously charged Taiwanese VAT on my seller account?
You may request a refund for previously charged Taiwanese VAT once you have provided Amazon with a valid Taiwanese UBN as evidence that you are VAT-registered in Taiwan.