In order to prepare for the 2019 Japanese tax reform and meet the needs of business buyers, Amazon launched this new feature to estimate the consumption tax in order to display the consumption tax during the buyer's checkout and the buyer's invoice. To support this function, some reports and APIs used by sellers also need to list separate consumption taxes (such as applicable). Amazon will only calculate the consumption tax based on the tax obligation of the seller. Amazon will not calculate taxes and fees for judicial jurisdictions outside Japan. Amazon uses a third -party computing engine \"Vertex Indirect Tax O Series\" to support the consumption tax computing in Japan.

Do I need to provide Amazon -free product prices?

No need. You should continue to provide you with tax -inclusive prices for your products on Amazon through or inventory files on the seller platform. Amazon will estimate taxes based on these commodity prices based on your tax obligation, commodity tax code and delivery destination. For more information, please visit the following link to understand the tax calculation method:

How to set the tax,

Please go to [Settings], and then Click the [Consumption Tax Settings] in the [Tax Information] part to update your voluntary status.
View and update your default delivery address. Currently default to the main business address you provided when you register your account.
You can use [PTC] to cover any product in the upload data file (suitable for duty -free goods).
Can I withdraw from this tax computing system?

No. This change will be applicable to all taxpayers on Amazon

Does Amazon applied for consumption tax on behalf of me?

No. The purpose of Amazon's estimated consumption tax is just to display the consumption tax on the buyer's invoice with the buyer. You can continue to apply for consumption tax to the government in your current process.

When to implement necessary changes in my system?

Amazon plans to launch this new tax and fee computing system at 00:00 on August 30, 2018. We strongly recommend that you check your current system and process to understand any influence and implement appropriate changes as soon as possible.

Will these changes affect the orders before the release of the system?

inThe previous orders that have been shipped or can be shipped before the release of the system will not be affected by these changes. An order that is still in the \"waiting\" state when it is published in the system will be processed in the new tax computing system. Please note that the data before the implementation before implementation will still be tax -free data.

What would happen if you deliver goods from overseas in Japan?

You have the responsibility to correctly understand your consumption tax obligations in Japan, and Amazon will calculate the price of the product according to this. If you have questions about your taxation obligations, please consult with tax professionals.

Can Amazon calculate the consumption tax of products with different tax rates (that is, standard tax rates and tax exemption)?

Our consumption tax shows duty -free goods (such as medical equipment). If you declare that you have a taxpayer, we will use the default product tax code for all your products. If you release duty -free products, you can design the product tax code for the corresponding product to cover the default settings.

If I have taxpayers, how can Amazon determine how much consumption tax is contained in my commodity price?

According to your tax obligation status and product type, Amazon will use a standard tax rate to calculate the consumption tax of the product.

Where can I see the tax application tax?

Consumption tax details will be displayed in the order details page and your order report.

 consumption tax rate; Determine the tax judicial area;
O that is how to calculate the consumption tax based on the seller's tax -included price;
 indicates that the taxable product tax code (PTC) of specific products (PTC):
O, for example, taxable products and tax -free goods; [ 123] 卖 Specify a default delivery address for the seller's self -delivery order;
 Set asin/SKU -level commodity tax code (PTC);
 Consumption tax computing report; Calculation;
Our services do not support the following calculations and related functions:
 Specify multiple delivery addresses for the seller's delivery order; Calculation of digital products and services;
 Calculation of tariffs on imported goods:
O, for example, clothing products imported from China to Japan;
] Our tax computing service depends on the seller's tax settings. The seller should be fully responsible for ensuring that its information and settings are always accurate. We do not declare or guaranteeThe tax calculation of our services is always correct, and we have no obligation (but can decide on our own) verification or
to correct the information provided by the seller.
3.0 Seller's taxpayer setting
Amazon allows sellers to indicate its own state of consumption tax payment obligations. If the seller indicates that he has a taxpayer, Amazon will calculate the consumption tax based on the relevant tax settlement of the seller's account. In addition, sellers with tax obligations will also show taxes including taxes and tax -free commodities to Amazon companies
city buyers. For sellers who indicate their own taxless obligations, Amazon will not calculate consumption taxes or display tax -free commodities. The seller can find its tax obligation setting under the consumption tax setting in the account information.
3.1 Professional seller account
All professional seller accounts will be automatically regarded as taxpayers. Sellers can change their tax obligation settings in their consumption tax settings at any time.
3.2 Personal seller account
Individual seller account will automatically be regarded as no tax obligation. Individual sellers can change their tax obligations at any time in their consumption tax settings.
4.0 Determine the Tax Jurisdiction area
Vertex's jurisdictions Selected logic with three detailed information related to transaction to determine the tax judicial jurisdiction.
 Tax obligation status;
 delivery address;
 delivery address.
4.1 Delivery Address:
A. Products using Amazon Logistics (FBA): For the goods issued from the Amazon Operation Center, after the goods are shipped, the final tax calculation will use its actual delivery address. Calculate taxes.
b. Seller's self -delivery product: For sellers to deliver goods, we will use the default delivery address configured in your tax settings to calculate taxes and fees.
4.2 Receive address:

The receiving address is determined based on the detailed information of the country, county/province, city, and postal code provided by the buyer. Our system will determine the judicial jurisdiction that matches the address provided by the buyer, and believes that it has the highest credibility, so the tax computing service will calculate taxes and fees based on this.
Please note: We will only calculate the consumption tax for orders delivered to Japan.
5.0 distribution of commodity tax code (PTC)
For goods that are distributed or distributed in Japan in Japan, in the case of the default system, the standard tax rate PTC (a_Gen_standard) will be set to the seller's default PTC and generate standards for the standard. Consumption tax rate. The seller's default PTC cannot be configured. If the seller sells non -taxable products, the ASIN -level non -taxable PTC (A_GEN_NOTAX) can be set. The priority of ASIN -level PTC distribution will be higher than the seller's default PTC priority.
Please noteMeaning:
As shown on the center page of the seller platform, the spelling of all PTC must be correct, so that they can be effective in tax computing. Tax computing will ignore the invalid PTC and use the seller's default PTC.
5.1 Commodity tax code (PTC) assigned ASIN level

.
A_Gen_Standard will generate 8% consumption tax rates.
a_Gen_notax will generate a 0% consumption tax rate.
6.0 Determine on tax/tax -included commodity prices
Amazon tax computing service uses tax -inclusive sales price (ie, \"display price) provided by the seller, the taxpayer status of the seller Duty -free qualifications) and PTC to calculate the price -free price.

6.1 Calculation of tax -free product prices:

 If the seller has taxpayers in Japan, we will use the tax rate of corresponding products in Japan to calculate the price of non -tax products.
O examples of taxable products:
A seller with a taxpay obligation published a product with a price of 1080 yen on Amazon.co.jp, then the seller will see the goods that need to pay the consumer tax The price of non -tax products is shown below:
1080 yen/(1 + 0.08) \u003d 1000 yen (excluding taxes)
O Non -taxable product example:
A taxpay The consulted seller published a non -taxable product with a price of 1080 yen on Amazon.co.jp, then the seller will see the price of non -tax products that need to pay the consumer taxes as follows:

Please note: Amazon Enterprise Purchasing Mall seller
The above logic will be used to determine the purchase of the Amazon enterprise on the Amazon website The price of non -tax products showed by the home to improve the shopping experience of its Amazon enterprise procurement mall.
7.0 additional costs:
A. Tax and fees of promotional prices:
The amount of promotional price taxes and fees is a fixed amount, which means that the amount of tax -inclusive promotion price is only based on the final tax included Price to determine. We will calculate the tax and fees of promotional prices based on the tax rate related to goods. After determining the amount of tax -included promotion prices, we will use the tax rate related to goodsTo calculate the amount of tax -free promotional prices.
Example:
A taxpayer seller released a product price of 1080 yen on Amazon.co.jp, but sold this product to buying this product at a 10%promotional price Home:
Calculation of tax -free commodity prices: 1080 yen/(1 + 0.08) \u003d 1000 yen
Calculation of tax -containing product promotion prices: 1080 yen* 0.10 \u003d 108 yen
No Calculation of tax -containing product promotion prices: 108 yen/(1 + 0.08) \u003d 100 yen
The calculation of the final tax -included product price: 1080 yen \u0026#8211; 108 yen \u003d 972 yen
b Freight:
Unless the delivery of the goods to the outside of Japan, the freight for delivery of goods in Japan must always pay taxes and fees. The freight is a fixed amount, which means that the freight will not vary from the calculation results of the consumption tax. Only tax freights may vary depending on each transaction.
Example:
A Japanese sellers with taxpayers distribute the goods to Japanese buyers, and the goods need to pay consumption tax.
The fixed tax included to the Japanese buyer is 500 yen
Calculation of tax freight: 500 yen/(1 + 0.08) \u003d 463 yen
A taxpayer obligation is a taxpayer obligation obligation The seller distributed the commodity to the American buyer, but the product did not need to pay the consumption tax.
The fixed tax included to the American buyer is: 500 yen
Calculation of tax freight: 500 yen/(1 + 0.00) \u003d 500 yen
c. Gift packaging fee :
Unless the delivery of the goods to the outside of Japan, gift packaging fees in Japan must always pay taxes and fees. Gift packaging fees are a fixed amount, which means that gift packaging fees will not vary from the results of consumption tax. Only tax gift packaging fees may vary depending on each transaction.
Example:
A Japanese seller with taxpayers provides gift packaging and delivery to Japanese buyers, and the product needs to pay consumption tax. The fixed tax -containing gift packaging fee received from the Japanese buyers is: 308 yen
Calculation of tax -free gift packaging fees: 308 yen/(1 + 0.08) \u003d 285 yen
A taxpay The obligation seller distributes the commodity to the American buyer, but the product does not need to pay the consumption tax.
The fixed tax -inclusive gift packaging fee received from the US buyers is: 308 yen
Calculation of tax freight: 308 yen/(1 + 0.00) \u003d 308 yen
8.0 sales tax Calculation time
We will orderTax computing rules and tax rates implemented by the order checkout date at the checkout date are calculated in advance. However, the tax and fees collected from the buyer will depend on the tax computing rules implemented when the payment method is authorized. According to the distribution method of the product, the payment method is authorized to occur immediately after the order is submitted or before the delivery of the product.
Many factors may change between the date of order and payment of the payment method. Therefore, the pre -calculated tax amount may be different from the actual amount charged. For example, tax computing rules or tax rates may be changed, which may increase or reduce consumer taxes that need to be charged, thereby increasing or reduced price differences.
9.0 refund
Full refund is deemed to pay taxes and fees, and the total refund of tax and fees will follow the tax calculation process of the original sales transaction related to it. Part of the refund will be regarded as taxes and fees, and taxes and fees will be calculated based on the value input at the top of the refund amount. Part of the refund taxation calculation will follow the taxable processing of the original sales transactions related to it.
Example (partial refund):
The seller wants to issue some refund to the buyer.
Original sales price: 1080 yen
Price without tax products: 1080 yen/(1 + 0.08) \u003d 1000 yen
Tax and fee amount: 80 yen
Part of the refund amount: 500 yen
Part of the refund tax and fee calculation: 500 yen* 0.08 \u003d 40 yen
Tax included refund amount: 540 yen
The buyer's refund process will depend on the delivery method of the product Is Amazon Logistics (FBA) or the seller delivered by himself.
9.1 Products using Amazon logistics distribution:
Tax computing service will calculate the calculation with the buyer's return of the product and buyer without refunding the product (for example, the seller issued some refund of the product, but the buyer is not required to return the goods) related) related) related) related) Refund and adjustment taxes.
Please note:
We will not calculate the consumption tax that is a discount/goodwill adjustment. Our tax computing service will calculate the tax and fees of the physical refund without considering the time between the original sales and the return.
9.2 The seller's self -delivery product:
Our tax computing service will calculate the consumption tax of any refund issued by the seller through the seller platform. All such refund issuance is determined by the seller.
Please note:
We will not calculate the consumption tax that is a discount/goodwill adjustment.
The maintenance update of 10.0 consumption tax rate
Tax rates, tax computing rules and logic are provided by our third -party provider vertex. Vertex will update these aspects of information every month. These updates are implemented within three to five days.
11.0 Consumption Taxes
Amazon TaxThe calculation service will automatically create a receipt, which will list the consumption tax amount paid by buying goods from sellers with taxpayers.Enterprises buyers can use receipt as proof of paying consumption tax and be able to return taxes and fees paid by all companies to purchase transactions.
12.0 activation tax calculation function
Once the seller indicates that he has taxpayers, the tax calculation will immediately start calculating taxes and fees.
Please note:
Settings may take 4 hours to fully display on the website and be in a valid state.

13.0 Disable
Sellers can change their tax status to no taxpayers at any time through their tax settings.
Please note:
Settings may take 4 hours to fully display on the website and be in a valid state.