亚马逊官方解答有关法国相关运动年度对账单的常见问题
关于法国相关运动年度对账单的常见问题解答
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 。。。。。。 。。若有疑问，，，，，，请咨询您的专业照料 。。。。。。 。。
凭证《法国反诓骗税法》（《税法通则》第 242 条之二第 3 款划定），，，，，，亚马逊必需向您和法国税务主管机构提供您的法国相关“我要开店”运动详细信息 。。。。。。 。。此类信息可用于确定您在法国是否有潜在纳税和/或社会包管义务 。。。。。。 。。有关常见问题解答，，，，，，可以转到此对账单的最后处 。。。。。。 。。
凭证《法国反诓骗税法》，，，，，，可报告的“我要开店”运动包括：
任何配送到法国地点的生意；；；；；；；；或
任何从法国地点发货的生意；；；；；；；；或
所有生意（若是您的公司在法国建设，，，，，，若有法国营业地点） 。。。。。。 。。
亚马逊有义务在 1 月 31 日前向法国税务主管机构提供上一年的此类信息，，，，，，并在 2 月 28 日前向卖家发出“法国相关运动对账单” 。。。。。。 。。此类信息可用于确定您在法国是否有潜在纳税和/或社会包管义务 。。。。。。 。。
要详细相识潜在纳税和/或社会包管义务，，，，，，请会见法国税务主管机构的网站 impots.gouv.fr 和 securite-sociale.fr 。。。。。。 。。
我为什么会收到此对账单？？？？？？？？
若是您切合以下任何一项条件，，，，，，亚马逊必需向法国税务主管机构报告信息：
配送到法国地点；；；；；；；；或
从法国地点发货；；；；；；；；或
公司在法国建设（若有法国营业地点） 。。。。。。 。。
此对账单包括什么信息？？？？？？？？
此对账单包括凭证《法国反诓骗税法》可报告的“我要开店”运动一览，，，，，，以及您的销售账户中的以下信息：
| 字段名 | 界说 |
|---|---|
| 供应商名称 | 爆发生意的亚马逊实体 |
| 税号 | 您销售账户中的欧盟增值税税号、SIREN/SIRET 或美国雇主识又名 |
| 已声明身份 | 法人实体或以专业身份谋划的自然人 |
| 网站 | 爆发生意的亚马逊商城 |
| 钱币代码 | 与每个商城中使用的钱币关联的代码，，，，，，由三个字母组成 |
| 销售额 | 销售总金额 |
| 退款 | 退款总金额 |
| 净销售额 | 销售额（包括礼物包装费、运费和促销收入）减去退款所得的值 |
| 生意 | 任何法国相关钱币变换事务（如销售或退款）
|
钱币转换和四舍五入： 所有值都四舍五入为最靠近的整数，，，，，，并以欧元为单位报告给法国税务主管机构 。。。。。。 。。另外，，，，，，还会使用欧洲中央银行汇率表中的逐日汇率，，，，，，在此对账单中报告您的外地商城钱币 。。。。。。 。。向法国税务主管机构报告的信息没有最低生意阈值 。。。。。。 。。
我的对账单中的“已声明身份”是什么意思？？？？？？？？
亚马逊必需为您的账户声明谋划身份，，，，，，可以是下列两个身份之一：
法人实体： 您在销售账户中提供了欧盟增值税税号、SIREN/SIRET 或美国雇主识又名；；；；；；；；或
以专业身份谋划的自然人： 您没有乃岚人识又名或可证实您是已建设企业的信息 。。。。。。 。。
在那里可以找到此对账单？？？？？？？？
亚马逊将会以电子邮件方法把此对账单发送到您销售账户中的主要电子邮件地点，，，，，，且不会晚于 2 月 28 日 。。。。。。 。。
我是否需要对此对账单接纳任何步伐？？？？？？？？
亚马逊有义务每年向您提供一次此对账单 。。。。。。 。。若是您已经推行了您在法国的纳税和社会包管义务，，，，，，就不需要接纳其他任何步伐 。。。。。。 。。若是您不确定，，，，，，建议您与税务照料联系，，，，，，以相识您的义务并接纳响应步伐 。。。。。。 。。亚马逊卖家必需始终遵守所有适用执法和规则 。。。。。。 。。
有关详细信息，，，，，，请会见法国税务主管机构网站 Impots.gouv.fr 和 securite-sociale.fr 。。。。。。 。。
亚马逊是怎样确定要报告什么运动的？？？？？？？？
亚马逊使用您卖家账户中的下列信息，，，，，，以确定哪些生意凭证《法国反诓骗税法》是可报告的：
卖家地点，，，，，，如建设地、法定地点或营业地点；；；；；；；；
卖家默认发货地点；；；；；；；；
发货地点或亚马逊运营中心；；；；；；；；以及配送地点 。。。。。。 。。
卖家有责任一直更新自己的卖家账户信息 。。。。。。 。。
若是我的公司不是在法国建设的，，，，，，或若是我不是法国住民，，，，，，会怎么样？？？？？？？？
纵然您不是法国住民，，，，，，您也可能在法国有乃岚和/或社会包管义务，，，，，，详细视您的小我私家情形而定 。。。。。。 。。例如：
增值税： 若是您向位于法国境内的买家销售商品，，，，，，可能会爆发增值税义务 。。。。。。 。。
企业所得税： 虽然向位于法国境内的买家销售商品自己不会爆发法国企业所得税义务，，，，，，但若是您在法国拥有应税机构场合，，，，，，可能会受到影响 。。。。。。 。。
社会包管： 法国社会包管缴款影响法国境内的雇主、雇员或个体谋划者 。。。。。。 。。
亚马逊使用您的“我要开店”账户中的信息来确定要报告哪些生意 。。。。。。 。。卖家有责任一直更新自己销售账户中的信息，，，，，，并确保信息准确无误 。。。。。。 。。
您可以就自己的详细情形咨询您的税务照料，，，，，，以确定您在法国是否有乃岚和社会包管义务 。。。。。。 。。
法国税务主管机构是否会与我联系？？？？？？？？
凭证《法国反诓骗税法》，，，，，，亚马逊有义务向法国税务主管机构提供您的“我要开店”账户中显示的姓名、地点、电子邮件地点和纳税人识又名 。。。。。。 。。您可以在“法国相关运动对账单”中找到亚马逊报告的上述信息 。。。。。。 。。虽然亚马逊必需向法国税务主管机构提供此信息，，，，，，但这并不料味着法国税务主管机构会与您联系 。。。。。。 。。不过，，，，，，法国税务主管机构可酌情与您联系 。。。。。。 。。
亚马逊致力于资助卖家，，，，，，但我们无法就您的税务情形提供建议，，，，，，也不知道法国税务主管机构是否会联系您 。。。。。。 。。若是法国税务主管机构与您联系，，，，，，亚马逊建议您与您的税务或执法照料讨论 。。。。。。 。。若是您没有税务或执法照料，，，，，，可以参考我们作为资源建设的第三方税务照料名单 。。。。。。 。。要相识详细信息，，，，，，请参阅亚马逊开店效劳提供商网络资助页面 。。。。。。 。。亚马逊不为任何税务照料的效劳提供担保 。。。。。。 。。
我到那里去更新我的销售信息？？？？？？？？
要审查您的账户信息，，，，，，请转到卖家平台右上角的【“设置”】，，，，，，然后选择【“账户信息”】 。。。。。。 。。
在【“卖家账户信息”页面上】，，，，，，您可以会见：
卖家资料（公司显示名称、店肆链接、电子邮件地点、电话号码等）；；；；；；；；
付款信息（存款方法、付款方法、开票订单付款设置）；；；；；；；；
公司信息（营业地点、法人实体、卖家标记、上传数据处置惩罚报告语言、公司显示名称）；；；；；；；；
发货和退货信息（退货地点、配送设置、国际退货提供商、购置配送首选项）；；；；；；；；
税务信息（税务信息、增值税信息）和其他卖家资料功效
我怎样向亚马逊提供我的欧盟增值税税号或其他纳税人识又名？？？？？？？？
要向亚马逊提供您的欧盟增值税税号，，，，，，请凭证以下办法操作：
登录卖家平台
在“设置”下，，，，，，选择【“账户信息”】
在“税务信息”部分中，，，，，，点击【“增值税信息”】
从国家/地区列表中，，，，，，选择您的国家/地区
添加您的增值税税号
选中【“我接受并确认税务挂号协议中划定的所有条件”】
点击【“生涯”】
要向亚马逊提供您的美国雇主识又名，，，，，，请凭证以下办法操作：
登录卖家平台
在“设置”下，，，，，，选择【“账户信息”】
在页面底部，，，，，，点击【“税务信息”】
点击【“更新税务信息”】
回覆所有问题，，，，，，以完成税务信息收罗 。。。。。。 。。请务必提供电子署名
亚马逊能否为我提供税务方面的资助？？？？？？？？
虽然我们致力于资助卖家，，，，，，但不提供税务咨询或合规性效劳 。。。。。。 。。若是您对《法国反诓骗税法》对您爆发的影响有任何疑问，，，，，，请联系税务照料 。。。。。。 。。我们建设了第三方税务照料名单，，，，，，可作为资源供卖家参考 。。。。。。 。。要相识详细信息，，，，，，请参阅亚马逊开店效劳提供商网络资助页面 。。。。。。 。。亚马逊不为任何税务照料的效劳提供担保 。。。。。。 。。
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 。。。。。。 。。若有疑问，，，，，，请咨询您的专业照料 。。。。。。 。。
亚马逊官网原文详情：
Annual Statement Regarding Activity Related to France FAQ
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 advisors if you have questions.
In accordance with the French Anti-Fraud Act (provisions of paragraph 3 of Article 242 bis of the General Tax Code), Amazon is required to provide you and the French Tax Authority details on your Selling on Amazon activity that is related to France. This information can be used to determine whether or not you have potential tax and/or social security obligations in France. Frequently asked questions may be found at the end of this statement.
Selling on Amazon activity reportable under the French Anti-Fraud Act:
Any transaction that is shipped to a French address; or
Any transaction that is shipped from a French address; or
All transactions if you are established in France, such as having a French Business Address.
Amazon is obligated to provide this information to French Tax Authorities by January 31 for the preceding year and issue Sellers a 'Statement of Activity Related to France' by February 28. This information may be used to determine whether you have potential tax and/or social security obligations in France.
For more information on potential tax and/or social security obligations, visit the French Tax Authorities' websites impots.gouv.fr and securite-sociale.fr.
Why am I receiving this statement?
Amazon is required to report information to the French Tax Authorities if you meet any of the below criteria:
Ship to a French address; or
Ship from a French address; or
Are established in France, such as having a French Business Address.
What information is included in this statement?
The statement contains a summary of Selling on Amazon activity reportable under the French Anti-Fraud Act and the following information from your Selling account:
Field Name Definition Supplier Name Amazon entity where the transaction occurred Tax ID EU VAT number, SIREN/SIRET, or US Employer Identification Number in your Selling account Declared Status Legal entity or Natural person operating in a professional capacity Website Amazon marketplace where the transaction occurred Currency Code Three-letter code associated with the currency used in each marketplace Sales Total amount of sales Refund Total amount of refunds Net Sales Sales (including gift wrap, shipping, and promotions) minus refunds Transaction Any monetary change event, such as a sale, or refund related to France
Any transaction that is shipped to a French address; or
Any transaction that is shipped from a French address; or
All transaction if you are established in France, such as having a French Business Address
Currency Conversion and Rounding: All values are rounded to the nearest whole number and reported in to the French Tax Authority in Euros. Your local marketplace currency is also reported in this statement by using the daily rate from the Euro central bank exchange table. There are no minimum transaction thresholds for the information reported to the French Tax Authorities.
What does 'Declared Status' mean on my statement?
Amazon is required to declare an operating status for your account, this is either:
Legal entity: You have provided an EU VAT Number, SIREN/SIRET, or US Employer Identification Number in your selling account; or
Natural person operating in a professional capacity: You do not have a tax identification number or information that verifies you are an established business.
Where do I find this statement?
Amazon will email the statement to the primary email address on your selling account no later than February 28.
Am I required to take any action with this statement?
Amazon is obligated to provide you with this statement annually. If you already meet your French tax and social security obligations, you do not need to take any further action. If you are not sure, we recommend that you reach out to your tax advisor to understand your obligations and take appropriate actions. Sellers on Amazon must comply with all applicable laws and regulations at all times.
For more information, visit the French Tax Authorities' websites impots.gouv.fr and securite-sociale.fr.
How did Amazon determine what activity to report?
Amazon uses the below information in your selling account to determine which transactions are reportable under the French Anti-Fraud Act:
Seller Address, such as place of establishment, legal, or business address;
Seller default ship from location;
Ship from location or Amazon Fulfillment Center; and Ship to location.
It is the Sellers responsibility to keep their selling account information up to date.
What if I am not established in or a resident of France?
Even if you are not a French resident, you may be liable to French taxes and/or social security obligations, depending on your individual circumstance. For example:
VAT: Selling goods to French based customers may trigger VAT liability and obligations.
Corporate Income Tax: While selling products to French based customers should not trigger a French Corporate Income Tax liability in itself, you may be impacted if you have a taxable presence in France.
Social Security: French social security contributions impact employers, employees or self-employed traders in France.
Amazon uses the information in your Selling on Amazon account to determine which transactions to report. It is the Seller's responsibility to ensure that their information is updated and accurate within their selling account.
You may consult your tax advisor on your particular situation to determine if you have French tax and social security obligations.
Will the French Tax Authorities contact me?
As part of the French Anti-Fraud Act, Amazon is obligated to provide the French Tax Authority with your Name, Address, E-Mail address, and Tax Identification Number as it appears in your Selling on Amazon account. You can find the above information that Amazon reported on your Statement Related to France Activity. While Amazon is required to provide this information to the French Tax Authorities, it does not mean they will contact you. However, the French Tax Authorities may contact you at their discretion.
Amazon is committed to helping sellers, but we cannot advise on your tax situation and are unaware if the French Tax Authorities will contact you. If you are contacted by the French Tax Authorities, Amazon recommends discussing with your tax or legal advisor. If you do not have a tax or legal advisor, we have created a list of third-party tax advisors as a resource. To learn more, see Amazon Service Provider Network Help page. Amazon does not endorse the services of any tax advisor.
Where do I go to update my selling information?
To view your account information, go to Settings available on the top right corner of Seller Central, and the select Account Info.
On the Seller Account Information page, you can access:
Your Seller profile (Display name, Storefront link, email address, phone number, etc.),
Payment Information (Deposit methods, Charge methods, Invoiced order payment setting),
Business Information (Business address, Legal entity, Merchant token, Language for feed processing report, Display name),
Shipping and Returns Information (Return address, Shipping Settings, International Returns Providers, Buy Shipping Preferences),
Tax Information (Tax information, VAT information) and other Seller profile features
How can I provide Amazon with my EU VAT ID or other tax identification number?
Follow the steps below to provide Amazon your EU VAT ID:
Sign in to Seller Central
Under Settings, choose Account Info
In the section Tax Information, click on VAT information
Add a VAT/GST Registration number
From the list of countries, select your country
Add your VAT ID
Select I accept and acknowledge all conditions set out in the Tax registration agreement
Click Save
Follow the steps below to provide Amazon your US Employer Identification Number:
Sign in the Seller Central
Under Settings, choose Account Info
At the bottom of the page, click Tax Information
Click Update Tax Information
Answer all questions to complete the Tax Interview. Remember to provide your e-signature
Can Amazon help me with my taxes?
While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor if you have any questions on how the French Anti-Fraud Tax Act impacts you. We have created a list of third-party tax advisors as a resource for our sellers. To learn more, see Amazon Service Provider network Help page. Amazon does not endorse the services of any tax advisor.
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 advisors if you have questions.
文章泉源：亚马逊官方网站