魁北克销售税 (QST) 常见问题

主要： 本页信息不组成税务、执法或其他专业建议，，，，，也不得用作此类用途。。。。。。若有任何疑问，，，，，您应咨询您的专业照料。。。。。。

亚马逊将对魁北克卖家的亚马逊销售用度和亚马逊广告用度收取魁北克销售税

自 2019 年 11 月 1 日起，，，，，我们将对魁北克卖家的“我要开店”用度和亚马逊广告用度收取魁北克销售税 (QST)。。。。。。

魁北克政府推出了新的税收规则，，，，，要求提供数字商品和效劳的非住民公司在向未挂号 QST 且没有 16 位 QST 挂号号的魁北克住民提供某些效劳时，，，，，最先针对这些效劳征收 QST。。。。。。

应纳税的用度项包括 Amazon Services International, Inc. 或 Amazon Services, LLC 收取的“我要开店”用度（包括宣布/销售效劳用度、月度专业销售用度）和亚马逊广告用度。。。。。。自这些规则生效以来，，，，，亚马逊一直代卖家为这些用度支付 QST，，，，，可是自 2019 年 11 月 1 日起，，，，，亚马逊将不再代卖家针对这些效劳用度支付 QST，，，，，并将最先针对这些效劳向未向亚马逊提供 16 位 QST 挂号号的魁北克卖家收取 QST。。。。。。除非卖家已向亚马逊提供其 QST 挂号号来证实其已在魁北克挂号 QST，，，，，不然亚马逊将凭证这些规则的划定，，，，，按 9.975% 的标准税率对栖身在魁北克的卖家支付的“我要开店”用度代收和代缴 QST。。。。。。

向亚马逊提供 QST 挂号号的魁北克卖家支付的“我要开店”用度无需按 9.975% 的税率缴纳 QST。。。。。。

自 2019 年 11 月 1 日起，，，，，要向亚马逊提供 QST 挂号号，，，，，请凭证以下办法操作：

1. 登录卖家平台

2. 在“设置”部分，，，，，选择账户信息

3. 在“税务信息”部分，，，，，点击 VAT 信息

4. 从国家/地区列表中，，，，，选择加拿大 - 魁北克

5. 添加 16 位 QST 挂号号，，，，，即 XXXXXXXXXXXXXXXX

6. 阅读《税务挂号协议》后，，，，，若是您赞成其中的内容，，，，，请点击我接受并赞成《税务挂号协议》中划定的所有条件。。。。。。

7. 点击生涯

主要： 添加您的 16 位 QST 挂号号，，，，，即体现您认可自己无需就我们向您收取的“我要开店”用度支付非住民 QST。。。。。。在此处输入您的 QST 挂号号并不代表您为订单设置了税务盘算效劳。。。。。。有关税务盘算效劳的资助，，，，，请会见资助页面。。。。。。要相识更多信息或相识这项规则对您的“我要开店”账户的影响，，，，，请会见魁北克税务局网站。。。。。。

我的 16 位 QST 挂号号已生涯在税务盘算效劳设置中，，，，，我还需要向亚马逊提供 QST 挂号号吗？？？？？？

需要。。。。。。纵然您已经在“税务盘算设置”中设置了 16 位 QST 挂号号供我们针对您的订单收取 QST，，，，，您仍必需凭证上述办法操作，，，，，并通过在增值税信息页面添加您的 QST 挂号号来向亚马逊提供您的 16 位 QST 挂号号。。。。。。若是您未遵照上述办法，，，，，且您位于魁北克，，，，，纵然您的 16 位 QST 挂号号已生涯在“税务盘算效劳”页面，，，，，亚马逊还会针对您的“我要开店”用度和亚马逊广告用度收取 QST。。。。。。

怎样向销售账户收取 QST？？？？？？

若是您是魁北克住民，，，，，除非您已挂号 QST 并向亚马逊提供了您的 QST 挂号号来证实您在 2019 年 11 月 1 日当天或之前挂号缴纳了 QST，，，，，不然亚马逊会针对向您的卖家账户收取的“我要开店”用度收取 GST。。。。。。

怎样针对亚马逊物流 (FBA) 用度收取税费？？？？？？

针对在 Amazon.ca 上宣布的商品的亚马逊物流用度由 Amazon.com.ca, Inc 收取。。。。。。有关怎样对 Amazon.ca 商品的亚马逊物流用度收取加拿大销售税的信息，，，，，请参阅此资助页面。。。。。。

针对在 Amazon.com 上宣布的商品的亚马逊物流用度由 Amazon.com Services, Inc 收取。。。。。。有关怎样对 Amazon.com 商品的亚马逊物流用度和“我要开店”用度收取美国销售税的信息，，，，，请会见此资助页面。。。。。。

我已不是魁北克住民，，，，，且已更新了与目今地点相关的所有信息。。。。。。亚马逊能将之前收取的 QST 退回到我的卖家账户吗？？？？？？

亚马逊需要凭证您卖家账户中的信息收取和代缴 QST。。。。。。在盘算和收取 QST 时，，，，，亚马逊有足够的信息证实您的账户与 QST 相关。。。。。。若是您未提供有用的 QST 挂号号，，，，，亚马逊无法退还 QST。。。。。。

怎样获取 QST 挂号号？？？？？？

• 您可以会见魁北克税务局网站在线挂号 QST 挂号号，，，，，或咨询您的税务和执法照料。。。。。。

请注重，，，，，我们将向您收取 QST，，，，，除非您已挂号缴纳 QST 并向亚马逊提供了您的 QST 挂号号。。。。。。

若是我不是魁北克住民，，，，，亚马逊会向我的账户收取 GST 用度吗？？？？？？

若是您不是魁北克住民，，，，，亚马逊向您的销售账户收取的“我要开店”用度则无需缴纳 QST。。。。。。请咨询您的税务照料，，，，，相识您是否应推行任何 QST 义务。。。。。。

 亚马逊官网原文详情：

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.

 文章泉源：亚马逊官方网站