As agreed between the parties, you are responsible for the collection and payment of any and all taxes over your transactions as well as to comply with any other tax obligation connected to your transactions. Considering that you are the Seller of Record of the products that you sell at Amazon, you must be responsible to issue a valid tax invoice when selling products. You will promptly issue such tax invoice, which must be sent along with the product, as well as provide it to customer, respecting any other legal requirement in force.
Services provided by Amazon to you are subject to the Brazilian tax laws and, therefore, any and all fees payable by you pursuant to this Agreement are inclusive of Brazilian taxes. For the cases where the tax laws indicate you as responsible for any withholding tax because of the nature of the services provided by Amazon to you, you acknowledge that you will bear the financial burden of it, in addition to the service price (Amazon fee), and will calculate, collect and report such tax amount to the proper taxing authorities, without the right to claim any reimbursement from Amazon. Besides the Brazilian taxes, some foreign jurisdictions may also require the collection of foreign consumption taxes or similar taxes upon the provision of Services by Amazon to you, and in this case such taxes will be paid by you.
Except as otherwise provided in this Agreement, you agree that Amazon is not obligated to determine whether taxes apply, and Amazon is not responsible to collect, report or remit any taxes arising from any transaction, neither provide guidance to what tax obligations you must comply with. However, if a taxing authority requires us to pay any of Your Taxes, you will promptly reimburse us for the amounts paid.
In the event of using the Amazon Invoicer, which is a tool that acts as an intermediary between you and the entities that authorize the issuance of invoices from the Secretariat of Finance (SEFAZ), you will have visibility and access to the invoices issued which will enable you to comply with the tax obligations applicable to your business. The Amazon Invoicer needs your company's registration data and the tax attributes applicable to the products offered in the Program you participate, to be able to automatically generate each invoice. It is your sole responsibility to ensure that the data is complete and correct for the purpose of issuing Invoices, and you are able to update such data directly in Seller Central or through the integration platforms available by Amazon whenever needed.
In case you are based in Brazil, you must inform your CPF (if an individual) or CNPJ (if a legal entity) to register at Amazon. Additionally, you are responsible to ensure that your information is accurate and corresponds to the actual Seller’s of Record information of the products sold at Amazon. You will update your information whenever needed, despite of where you are based. Your profile information will be utilized by Amazon to comply with any tax obligation that the tax laws may require in connection with the Services provided to you.
Services provided by Amazon to you will be supported by the issuance of valid tax invoices, attending the legal requirements in force. Amazon is currently subject to a Special Regime for invoicing purpose and because of that all of your selling fees will be consolidated in just one invoice on a monthly basis, instead of issuing multiple tax invoices for every intermediated transaction. For the other services, the general invoicing rules will prevail and the tax invoices issued by Amazon will be made available to you through the e-mail indicated in your account or will be made available to you through an electronic portal where you will be able to download them.
In accordance with the Brazilian Income Tax regulations, established by the Federal Decree 9.580/2018 (RIR/18), the payment or credit of commission, brokerage or any other sort of compensation made from one Brazilian legal entity to another Brazilian legal entity, in connection with commercial representation or with mediation in the accomplishment of civil and commercial business, is subject to income tax withholding (IRRF), calculated at 1.5% rate. The calculation, collection and report of the income tax withholding (IRRF) imposed on this type of operation falls under the responsibility of the service contractor. The Income Tax collection in reference is waived when the tax amount is equal or less than R$ 10.00.
For further information, please visit the Brazilian Revenue Office website (http://receita.economia.gov.br) and/or speak with your tax advisor, in case you understand it is necessary.