{"id":113142,"date":"2021-04-12T13:54:02","date_gmt":"2021-04-12T13:54:02","guid":{"rendered":"https:\/\/127.0.0.1\/wiki\/amazon-vat-agreement\/"},"modified":"2021-04-12T13:54:02","modified_gmt":"2021-04-12T13:54:02","slug":"amazon-vat-agreement","status":"publish","type":"theme_wiki","link":"https:\/\/www.sellerlogic.com\/da\/wiki\/amazon-vat-agreement\/","title":{"rendered":"Amazon moms-aftale"},"content":{"rendered":"

Hvad er Amazon moms-aftalen?<\/h2>

Moms-aftalen for Amazon-s\u00e6lgere tjener til at bestemme, om og hvor meget markedspladsen kan opkr\u00e6ve moms p\u00e5 p\u00e5l\u00f8bne omkostninger s\u00e5som m\u00e5nedlige s\u00e6lgergebyrer og andre Amazon-tjenester, s\u00e5som PPC-reklame<\/a>.<\/p>

Indtil oktober 2018 blev alle fakturaer til virksomheder fra Tyskland udstedt af Amazon Luxembourg. Hvis Amazon-s\u00e6lgeren var registreret for skat i Tyskland og ogs\u00e5 havde indtastet deres momsnummer i Seller Central, udstedte Amazon en nettofaktura, der henviste til den s\u00e5kaldte omvendte betalingspligt. Med overf\u00f8rslen af momsansvaret til s\u00e6lgeren blev dette taget i betragtning i momsens forskudsangivelse i Tyskland.<\/p>

Som en del af en omstrukturering hos Amazon har onlinegiganten siden oktober 2018 udstedt fakturaer for tjenester relateret til sponsorerede annoncer, dvs. PPC-kampagner, gennem lokale reklame-datterselskaber i Storbritannien, Tyskland, Frankrig, Spanien og Italien med angivet moms.<\/p>

Hvilken effekt har indtastningen af momsnummeret p\u00e5 Amazon?<\/h2>

Uden et registreret momsnummer opkr\u00e6ver Amazon 19% tysk moms p\u00e5 alle sine tjenester. Samtidig er s\u00e6lgeren forpligtet til at indbetale de 19% moms til skattemyndighederne. En refusion af den betalte moms to gange kan ikke kr\u00e6ves.<\/p>

Med den registrerede moms-ID anvendes omvendt betalingspligt. For den online s\u00e6lger betyder dette, at de erkl\u00e6rer momsen direkte til deres skattekontor og kan modregne den som indg\u00e5ende skat<\/p>

Hvad er betingelserne for Amazon moms aftalen?<\/h2>

Hvem kan bruge moms aftalen?<\/h3>

Hvis den online s\u00e6lger driver en virksomhed i et af de lande, der er anf\u00f8rt nedenfor, og har et skattenummer fra skattemyndigheden i det p\u00e5g\u00e6ldende land, kan de indsende dette til Amazon via Seller Central og dermed indg\u00e5 en moms aftale med Amazon<\/p>

For hvilke lande er brugen af moms aftalen tilladt?<\/h3>

Momsnumre fra f\u00f8lgende lande accepteres p\u00e5 Amazon:<\/p>

  • 27 medlemsstater i Den Europ\u00e6iske Union (momsidentifikationsnummer)<\/li>
  • Det Forenede Kongerige (momsregistreringsnummer)<\/li>
  • Liechtenstein (momsregistreringsnummer)<\/li>
  • New Zealand (GST-nummer)<\/li>
  • Rusland (Statens registreringsnummer)<\/li>
  • Schweiz (momsregistreringsnummer)<\/li>
  • Australien (Australsk virksomhedsnr)<\/li>
  • Taiwan (Unified Business Number)<\/li>
  • Serbien (momsregistreringsnummer)<\/li>
  • Albanien (momsregistreringsnummer)<\/li>
  • Hviderusland (momsregistreringsnummer)<\/li>
  • Saudi-Arabien (momsregistreringsnummer)<\/li>
  • De Forenede Arabiske Emirater (momsregistreringsnummer)<\/li>
  • Tyrkiet (skatteidentifikationsnummer, VKN)<\/li>
  • Sydkorea (Virksomhedsregistreringsnummer)<\/li>
  • Quebec (Quebec-salgsskatnummer)<\/li>
  • Tyrkiet (tyrkisk skatteidentifikationsnummer)<\/li>
  • Sydafrika (momsregistreringsnummer)<\/li>
  • Indien (Goods and Services Tax ID)<\/li><\/ul><\/div>

    What requirements must the retailer meet to be able to use the VAT agreement?<\/h3>

    Before the tax number is submitted, the seller must verify that they agree to the applicable Amazon terms and confirm this. If the information is incorrect, there is even a risk that Amazon may temporarily suspend the account until the matter is reviewed<\/p>

    • The tax number that the seller enters in Seller Central belongs to the business that the seller operates and from which they make sales on Amazon<\/li>
    • All transactions of the seller account are business transactions of the company<\/li>
    • The tax number and all other provided information about the business are truthful, accurate, and up to date. In the event of a change, the information must be updated immediately<\/li>
    • All information, including the tax number, is collected, processed, and managed in accordance with the terms of the Amazon Services Europe Business Solutions Agreement and the privacy policy<\/li>
    • WARNING: Amazon reserves the right to request additional information to verify the validity of the seller account information, including the tax number. This information must be provided upon request by Amazon<\/li>
    • Amazon reserves the right to charge all applicable and uncollected VAT amounts if the provided tax number is invalid. The irrevocable right to charge the seller’s credit card with these uncollected VAT amounts must be granted to the online giant<\/li><\/ul><\/div>

      Which Amazon fees are subject to VAT in Germany?<\/h2>As of October 1, 2018, Amazon issues all invoices for services related to Sponsored Ads, i.e., PPC campaigns<\/strong>, through local advertising subsidiaries. These are:
      • Amazon Online UK Limited<\/li>
      • Amazon Online Germany GmbH<\/li>
      • Amazon Online France SAS<\/li>
      • Amazon Online Spain S.L.U.<\/li>
      • and Amazon Online Italy S.r.l.<\/li><\/ul><\/div>

        This means that online sellers from the UK, Germany, France, Spain, and Italy must be charged local VAT by Amazon<\/p>

        By completing the VAT agreement, the applicable tax rates in the respective countries will also be charged<\/p>

        What does this look like in practice?<\/p>

        PPC-tjenester p\u00e5 Amazon.de<\/h3>

        If a seller from Germany books an advertising campaign on Amazon.de, it will be charged by Amazon Online Germany GmbH from Germany with 19% VAT<\/p>

        PPC-tjenester p\u00e5 andre markeder<\/h3>

        However, if he books a campaign on Amazon.es, the service will be charged by Amazon Online Spain S.L.U. at 0% VAT. The seller must therefore initiate the reverse charge procedure<\/p>

        Attention: When it comes to invoicing, the location of the seller’s registered office is decisive. If the German seller has a tax number, for example, in Spain, the invoice will always be issued to the registered office and the corresponding VAT ID number \u2013 that is, in Germany. Therefore, there is no additional reporting obligation in Spain due to the advertising costs incurred on Amazon.es.<\/p>

        Is there sales tax on Amazon FBA?<\/h3>Fulfillment by Amazon (FBA) er en tjeneste, der faktureres af Amazon Luxembourg. For en tysk s\u00e6lger betyder dette, at der ikke opkr\u00e6ves moms p\u00e5 FBA-gebyrerne. Omvendt betalingspligt g\u00e6lder her.

        For goods shipped via FBA, the seller must charge the buyer VAT. In this case, the location of the shipping warehouse from which the goods were dispatched does not apply; instead, the place of supply, which is the buyer’s country, is relevant.<\/p>

        How can I submit my Amazon VAT number for VAT purposes?<\/h2>

        How to submit your VAT ID to Amazon:<\/p>

        • Log ind p\u00e5 Seller Central.<\/li>
        • Click p\u00e5 “Kontooplysninger” under Indstillinger.<\/li>
        • Click p\u00e5 “VAT ID” i sektionen for skatteoplysninger.<\/li>
        • Click p\u00e5 “Tilf\u00f8j et momsregistreringsnummer.”<\/li>
        • Select Germany from the list of countries.<\/li>
        • Tilf\u00f8j dit momsnummer<\/li>
        • V\u00e6lg en adresse eller tilf\u00f8j en ny adresse<\/li>
        • Klik p\u00e5 linket til skatteregistreringsaftalen for at l\u00e6se betingelserne<\/li>
        • Klik p\u00e5 “Tilf\u00f8j momsnummer”<\/li><\/ul><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"template":"","wiki_archive":[1868],"class_list":["post-113142","theme_wiki","type-theme_wiki","status-publish","hentry","wiki_archive-amazon"],"yoast_head":"\nHvad er pr\u00e6cist Amazon momsregistreringsaftalen?<\/title>\n<meta name=\"description\" content=\"Amazon momsregistreringsaftalen muligg\u00f8r beregningen af, hvor meget moms der skal indbetales. 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