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干货:2019亚马逊德国税务最常见FAQ整合

亚马逊德国站点的各项税务问题都在这了!

干货:2019亚马逊德国税务最常见FAQ整合

如果各位有做亚马逊德国站,一定知道最近关于德国税务的一直在被要求严格执行的事情。为了让各位更深刻了解这方面内容,分享一下常见FAQ给各位(中英双语方便各位理解)。

I sell to Germany from a different EU country and sell under the German distance selling threshold (€100K). I don’t store inventory in Germany. Do I need to upload a Tax Certificate? / Where do I submit my declaration that I am not required to be tax registered in DE?

There are many activities that may generate a German tax registration requirement. However, if you are not obliged to be tax registered in Germany and are therefore not required to obtain a Tax Certificate, please complete the declaration confirming that you are not generating taxable sales in Germany. Please check your inbox for an email titled “Confirm your German Tax registration requirements” for your unique link to submit your declaration. For any further questions, please contact your tax advisor.

我从其他欧盟国家销往德国且销售额不超过德国远距离销售阈值(10万欧元),同时在德国无库存。我是否需要上传税务证书?我可以在哪里上传我无需在德国税务注册的声明。

有很多业务活动可能产生在德国的增值税注册要求。但如果您在德国无注册税务的义务,由此无需获取税务证书,请填写声明确认您在德国没有产生应税销售。请查找您的收件箱,查看一封名为“Confirm your German Tax registration requirements”的邮件,获取您用于提交声明的唯一链接。如有更多疑问,请联系您的税务顾问。

I’ve heard there is an extension to April 15. How do I qualify?

To qualify for the April 15 extension, you must have applied for your German Tax Certificate by February 28 and provided Amazon a copy. If you have not yet provided Amazon a copy of your German Tax Certificate application form, please complete the following:

Scan your Tax Certificate application

Attach the document to an email from your registered Seller Central email address

Send it to us: sesu-uk-cp5-ecm-reg-tmp-eng@amazon.co.uk

我听说可延期至4月15日,我该如何获得这一资格?

要获取4月15日的延期资格,您必须已在2月28日前申请德国税务证书并向亚马逊提供副本。若您仍未向亚马逊提供您的德国税务证书申请表副本,请完成以下操作:

1. 扫描您的税务证书申请表

2. 通过您卖家平台的注册邮箱发送邮件并附上此文件

3. 发送至sesu-uk-cp5-ecm-reg-tmp-eng@amazon.co.uk

I completed my Tax Certificate Application as part of my DE tax registration with the Berlin-Neukoelln office application and therefore do not need to file the additional Tax Certificate Request Form. What do I do?

Since certain German tax authorities have enabled businesses to apply for a German Tax Certificate during their tax registration, we are able to accept this in place of the German Tax Certificate application form. After you have submitted your German tax registration application to the German tax authority with this open enabled (found in Section 2.5 of the form), please complete the following:

1. Scan Section 2.5 of the form where you elect to apply for a German Tax Certificate (F22 document)

2. Attach the document to an email from your registered Seller Central email address

3. Send it to us: sesu-uk-cp5-ecm-reg-tmp-eng@amazon.co.uk

作为我德国税务注册的一部分,我已通过柏林税务局完成我的税务证书申请,因此无需提报另外的税务证书申请表。我该做什么?

由于一些德国税务机关已允许企业在进行税务注册的同时也申请德国税务证书,我们接受此种情况以替代德国税务证书申请表。在您向德国税务机关提交已选中该选项的德国税务注册申请后(可在表格中标有2.5处找到),请完成以下操作:

扫描表格标有2.5的部分,此处您选择申请德国税务证书(F22文件)

通过您卖家平台的注册邮箱发送邮件并附上此文件

发送至sesu-uk-cp5-ecm-reg-tmp-eng@amazon.co.uk

Who needs to submit a DE Tax Certificate?

There are many activities that may generate a tax registration obligation in Germany. Selling Partners who have German VAT obligations should upload a German Tax Certificate to Seller Central. There are four primary conditions which generate requirement to register for German tax:

1. Your business is legally established in Germany

2. You store inventory and fulfill from Germany

3. You ship goods to German customers from another European Union country where your inventory is stored and your total sales to German customers exceeds €100,000 per year across all sales channels

4. You ship goods to German customers from a non-EU country and you (or the carrier on your behalf) are the importer of record

For any further questions, please contact your tax advisor.

哪些卖家需要上传德国税务证书?

有很多业务活动可能产生在德国的税务注册义务。有德国增值税义务的销售伙伴需要在卖家平台上传德国增值税证书。有四种基本情况会产生在德国注册增值税的要求:

您的企业在德国依法设立

您在德国存储库存并从德国配送商品

您从您存储库存的其他欧盟国家向德国客户配送货物,并且您从所有销售渠道向德国客户的销售额超过了10万欧元/年。

您从非欧盟国家发货给德国客户,同时您(或代表您的承运人)是登记进口商。

关于更多疑问,请联系您的税务顾问。

I don’t sell on the Marketplace available under www.amazon.de – why am I required to upload a German Tax Certificate?

Regardless of which Amazon marketplace you sell on, there are many activities that may generate a VAT registration obligation in Germany. Selling Partners who have German VAT obligations should upload a German Tax Certificate to Seller Central. There are four primary conditions which generate requirement to register for German tax:

1. Your business is legally established in Germany

2. You store inventory and fulfill from Germany

3. You ship goods to German customers from another European Union country where your inventory is stored and your total sales to German customers exceeds €100,000 per year across all sales channels

4. You ship goods to German customers from a non-EU country and you (or the on your behalf) are the importer of record

For any further questions, please contact your tax advisor.

我没有在www.amazon.de商城售卖,为什么我被要求上传德国税务证书?

无论您在哪个亚马逊商城售卖,有很多业务活动可能产生在德国的增值税注册义务。有德国增值税注册义务的销售伙伴应该在卖家平台上传德国税务证书。有四种基本情况会产生在德国注册增值税的要求:

1. 您的企业在德国依法设立

2. 您在德国存储库存并从德国配送商品

3. 您从您存储库存的其他欧盟国家向德国客户配送货物,并且您从所有销售渠道向德国客户的销售额超过了10万欧元/年。

4. 您从非欧盟国家发货给德国客户,同时您(或代表您的承运人)是登记进口商。

关于更多疑问,请联系您的税务顾问。

Where can I submit by German Tax Certificate application form? // When do I need to submit my Tax Certificate application form by?

Once you have completed the form and submitted it to the responsible German tax authority, please email a copy of the form to us by March 10 2019. You should send the email from your email address registered in Seller Central. Send the email to: sesu-uk-cp5-ecm-reg-tmp-eng@amazon.co.uk. Please note it may take several days to process your document.

我可以在哪里提交我的德国税务证书申请表?在什么时间之前我需要提交我的德国税务证书申请表?

一旦您完成了申请表并提交给负责的德国税务局,请在2019年3月10日之前将该申请表的副本发给我们。您应当通过您在卖家平台注册的邮件地址发送邮件。将邮件发至:sesu-uk-cp5-ecm-reg-tmp-eng@amazon.co.uk。请注意我们可能需要几天来处理您的文档。

I have applied for my German Tax Certificate but it hasn’t arrived yet. What can I do?

The amended German VAT legislation requires that we collect Tax Certificates from all Selling Partners who sell goods to or from Germany if their sales are taxable in Germany. This includes Selling Partners who hold inventory in and ship from Germany and may include Selling Partners who ship to German customers from outside of Germany. Please upload your German Tax Certificate by April 15, 2019.

我已申请我的德国税务证书,但还没有收到。我该怎么办?

德国增值税法规修正案要求我们,向有德国应税销售的从德国或向德国销售的所有销售伙伴收集税务证书。这包括在德国存放库存和从德国配送的销售伙伴,也可能包括从德国境外运送货物给德国客户的销售伙伴。请在2019年4月15日之前上传您的德国税务证书。

I only conduct sales from outside of the European Union (“EU”), shipping from outside the EU directly to German customers, and I am not the importer of record for such sales. My tax advisor says that I have no tax obligation in Germany. Do I need to upload a German Tax Certificate?

No, you are not required to provide a German Tax Certificate. However, you are required to confirm your DE tax registration status. According to German VAT legislation, online marketplace operators must collect a German Tax Certificate from Selling Partners who sell from locations in Germany or to customers in Germany if their sales are taxable in Germany and are therefore required to be registered for DE VAT. If you are not obliged to be tax registered in Germany and are therefore not required to obtain a Tax Certificate, please complete the declaration confirming that you are not generating taxable sales in Germany. Please check your inbox for an email titled “Confirm your German Tax registration requirements” for your unique link to submit your declaration.

我只在欧盟之外运营销售,从欧盟之外直接向德国客户配送货物,我也不是这些销售的登记进口商。我的税务顾问说我在德国没有税务义务。我是否需要上传德国税务证书?

不,您不需要上传德国税务证书。然而,您被要求确认您的德国税务注册状态。根据德国增值税法规,网上商城运营方必须向有应税销售的从德国发货或向德国客户销售、因而必须注册德国增值税的销售伙伴收集德国税务证书。如果您在德国没有税务注册的义务,因此无需获得税务证书,请完成声明,确认您没有在德国产生应税销售。请查找您的收件箱,查看一封名为“Confirm your German Tax registration requirements”的邮件,获取您用于提交声明的唯一链接。

I already updated my DE VAT number – what should I do to get a German Tax Certificate?

The amended German VAT legislation requires that we collect Tax Certificates from all Selling Partners who sell to or from Germany if their sales are taxable in Germany. This includes Selling Partners who hold inventory in Germany and may include Selling Partners who ship to German customers from outside of Germany. Uploading your German VAT number alone does not meet the legislation’s requirements.

Please upload your Tax Certificate as soon as you receive it. Your ability to sell to German customers or from Germany will be restricted until you upload your Tax Certificate. If you have submitted for but not yet received your Tax Certificate, you may contact your tax advisor or German tax office serving the country where your business is established to check on your status.

If your account experiences a block, you can reinstate your account by uploading a copy of your German Tax Certificate. After we receive your valid German Tax Certificate, our account teams will review and reinstate your selling privileges.

我已经更新了德国增值税号,我该如何获得德国税务证书?

德国增值税法规修正案要求我们,向有德国应税销售的从德国或向德国销售的所有销售伙伴收集税务证书。这包括在德国存放库存的销售伙伴,也可能包括从德国境外运送货物给德国客户的销售伙伴。仅仅上传您的德国增值税税号不能满足法案的要求。

请在收到税务证书后立即上传。在您上传税务证书之前,您向德国客户销售或从德国销售的权限将受到限制。如果您已提交申请但尚未收到税务证书,您可以联系您的税务顾问或负责您企业设立国业务的德国税务局,以检查您的申请状态。

如果您的帐户被封,您可以通过提供德国税务证书副本来恢复帐户。在我们收到您的有效德国税务证书后,我们的客户团队将审核并恢复您的销售权限。

How do blocks resultant from the German VAT legislation affect my selling account in other EU marketplaces?

Amazon Selling Partners fulfilling orders from or to Germany themselves or using Fulfilment by Amazon must obtain and provide Amazon a copy of their German Tax Certificate if their sales are taxable in Germany. If you are unable to provide your German Tax Certificate by April 15, 2019, you will no longer be able to sell on Amazon.de, to customers in Germany or from German Fulfilment Centers. You will retain your ability to sell on other Amazon marketplaces to customers located outside of Germany from inventory not located in German Fulfilment Centers.

德国增值税立法导致的关店如何影响欧盟其他网上商城?

亚马逊销售伙伴自行或使用亚马逊物流从德国配送订单或向德国配送订单,产生了德国应税销售,必须获取并向亚马逊提供其德国税务证书副本。如果您无法在2019年4月15日之前提供德国税务证书,您将无法再在Amazon.de上向德国客户销售或从德国配送中心发货。您将保留在亚马逊其他网上商城上从德国以外的运营中心向德国以外的客户销售的能力。

I’m enrolled in VAT Services on Amazon, how do I apply for a German Tax Certificate?

Your German Tax Certificate will be filed for as part of completing your German VAT registration with VAT Services on Amazon. Avalara, your tax agent for VAT Services on Amazon, will contact you when your German Tax Certificate arrives.

我是VAT Services on Amazon的用户,如何申请德国税务证书?

您的德国税务证书将作为完成您的VAT Services on Amazon的德国增值税注册的一部分为您申请。获取您的德国税务证书后,您的VAT Services on Amazon税务服务商Avalara将与您联系。

I’ve deactivated my German marketplace listings – do I need a German Tax Certificate?

Listing on Amazon.de or not does not impact your need to obtain and upload a German Tax Certificate. The new German VAT legislation requires that we collect Tax Certificates from all Selling Partners who sell goods to or from Germany (regardless of the location of the Amazon marketplace where the product is listed on) if their sales are taxable in Germany. This includes Selling Partners who hold inventory in Germany and may include Selling Partners who ship to German customers from outside of Germany.  We recommend that you consult with a tax advisor to assess if you should be tax registered.

我停用了我德国商城所有的商品详情页,我需要德国税务证书吗?

商品是否上线到Amazon .de不会影响您获取和上传德国税务证书的责任。新的德国增值税法规要求我们,向有德国应税销售的从德国或向德国销售的所有销售伙伴收集税务证书(无论商品上线到哪个亚马逊网上商城)。这包括在德国存放库存的销售伙伴,也可能包括从德国境外运送货物给德国客户的销售伙伴。我们建议您咨询税务顾问,以评估您是否应该进行税务注册。

If I upload my German Tax Certificate after March 1st 2019, how do I reinstate my account?

Please provide your German Tax Certificate as soon as it is available. After we receive your Tax Certificate, our account teams will review and reinstate your selling privileges. This process can take several days.

如果我在3月1日之后上传了德国税务证书,如何恢复我的帐户?

请尽快提供您的德国税务证书。在我们收到您的税务证书后,我们的客户团队将审核并恢复您的销售权限。此过程可能需要几天时间。

How do I upload my German Tax Certificate to Amazon?

Once you received your Tax Certificate, Selling Partners legally established outside of the European Union should upload it as soon as possible to Seller Central. To upload your document:

1. Click here to visit the upload page in Seller Central:https://sellercentral-europe.amazon.com/tax/registrations?defaultAction=DE-BusinessReg-add

2. Enter your local German tax ID (Steuernummer)

3. Attach you German Tax Certificate by clicking ‘Choose file’

4. The finish by clicking, “Add”

To learn more about Tax Certificate requirements, how to apply for one and an image of what the correct document looks like, click here: https://sellercentral-europe.amazon.com/gc/amazon-business/tax-settings/tax-certificate-de

如何将我的德国税务证书上传到亚马逊?

一旦您收到税务证书,法定成立地在欧盟之外的销售伙伴应尽快提交至卖家平台。上传您的证书:

1. 点击这里查看卖家平台的上传页面:https://sellercentral-europe.amazon.com/tax/registrations?defaultAction=DE-BusinessReg-add

2. 填写您的德国税务号码(Steuernummer)

3. 点击“选择文件”,附上您的德国税务证书

4. 点击“添加”以完成

关于德国税务证书的要求,如何申请,正确的证书的模板,请点击这里了解更多:https://sellercentral-europe.amazon.com/gc/amazon-business/tax-settings/tax-certificate-de

How do I register for tax in Germany? Do you have any additional information? / How do I get a Tax Certificate?

You need to be tax registered in Germany with a valid Tax ID (Steuernummer) in order to obtain a Tax Certificate. If you are not yet tax registered in Germany, we recommend that you consult with a tax advisor to assess if you should be registered. Please note that a Tax ID (Steuernummer) is not the same as a German VAT number (Umsatzsteuer-Identifikationsnummer).

我如何在德国进行税务注册? 你还有其他信息吗? /我如何获得税务证书?

为申请德国税务证书,您需要在德国进行税务登记并获得有效的税务号码(Steuernummer)。如果您尚未在德国进行税务登记,我们建议您咨询税务顾问,以评估您是否应该登记。 请注意,税务号码(Steuernummer)与德国增值税税号(Umsatzsteuer-Identifikationsnummer)不同。

To apply for a Tax Certificate, you should submit an application to the German tax office that is responsible for the country where your business is legally established. You can find details of each countries’ corresponding tax officehere:https://m.media-amazon.com/images/G/02/AmazonServices/Site/UK/Product/VATServicesbyAmazon/vat-services-by-amazon/German_Tax_Office_per_Country._CB1198675309_.pdf

要申请税务证书,您应向负责您的企业法定成立国家的德国税局提交申请。您在这里可以找到每个国家相应税务局的详细信息。

https://m.media-amazon.com/images/G/02/AmazonServices/Site/UK/Product/VATServicesbyAmazon/vat-services-by-amazon/German_Tax_Office_per_Country._CB1198675309_.pdf

For contact information of the different tax offices, click here:

https://m.media-amazon.com/images/G/02/AmazonServices/Site/UK/Product/VATServicesbyAmazon/vat-services-by-amazon/Contact_Details_of_German_Tax_Offices._CB1198675309_.pdf

您可以点击这里获得其他税务局的联系信息:

https://m.media-amazon.com/images/G/02/AmazonServices/Site/UK/Product/VATServicesbyAmazon/vat-services-by-amazon/Contact_Details_of_German_Tax_Offices._CB1198675309_.pdf

According to the German Federal Ministry of Finance, the following information is requested as part of your application for the Tax Certificate:

1. Your name (first and last name or trading name).

2. Your address.

3. Phone no., fax and email address.

4. Confirmation whether you are already VAT registered in Germany and if so the name of the relevant tax office.

5. Tax ID in Germany (Steuernummer).

6. Name and address of tax advisor (if applicable)

7. Name and address of a German-based Authorized Agent (required only for sellers not based in Germany or a member state that is part of the Agreement on the European Economic Area).

8. List of marketplaces on which you are trading on or intend to trade on, including the relevant “identification feature” on each marketplace (for example, account trading name).

9. Place, Date, Signature and – if applicable, firm stamp

根据德国联邦财政部的要求,您需要提供如下部分信息作为获取税务证书的部分申请要求:

您的姓名(名和姓或商业名称);

您的地址;

电话号码,传真和邮箱;

您是否已经在德国进行税务注册的证明,如您已注册,请同时提供相关税务局名称;

德国税务号码(Steuernummer);

第三方税务服务商名称和地址(如适用);

德国本地授权代理名称和地址(只对非德国或非欧洲经济区协定成员国卖家要求);

您已在经营或有意经营的网上商城清单,包括每个网上商城相关“识别信息”(例如账户交易名称);

地点,日期,签名和公章(如果适用)

It is recommended that you provide the above information to the tax office using the official application form:https://www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/antrag-auf-erteilung-einer-bescheinigung-englisch.pdf

我们建议您使用如下税局官方申请表格提供以上信息。您可以通过如下链接获取德国税务证书申请表。

https://www.berlin.de/sen/finanzen/steuern/downloads/umsatzsteuer/antrag-auf-erteilung-einer-bescheinigung-englisch.pdf

Once you have received your Tax Certificate, you need to submit it to us before the dates formally set out by the legislation. We will provide the functionality to upload your Tax Certificate in Seller Central and will update this page soon to outline the process:

 https://sellercentral-europe.amazon.com/tax/registrations?defaultAction=DE-BusinessReg-add

一旦您收到税务证书,您需要在法律规定的正式日期之前将其提交给我们。我们将提供在卖家平台上传您的税务证书的功能,并将很快更新此页面以概述流程:

https://sellercentral-europe.amazon.com/gc/amazon-business/tax-settings/tax-certificate-de(来源:Kris浩 )

以上内容属作者个人观点,不代表雨果网立场!本文经原作者授权转载,转载需经原作者授权同意.

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