本文將向您介紹稅務發票的相關知識,包括何時開立稅務發票,以及如何向您的客人開立稅務發票等。

誰應負責開立稅務發票給客人,是Agoda還是住宿方?
Agoda作為平台,僅為您的住宿提供線上預訂服務,並收取提供該服務的佣金。因此,Agoda無法就您提供的住宿服務向預訂者開立發票;而您有義務按照當地要求,根據銷售價格提供稅務發票。

我需要開立稅務發票給每位客人嗎?

幾乎全球(美國、中國大陸和台灣除外)的住宿均有義務開立稅務發票給客人,並可透過紙本或電子郵件的形式(或同時以兩種形式)開立稅務發票。

在向客人開立稅務發票時,我需要提供哪些資訊?

  1. 住宿名稱
  2. 住客全名
  3. 不含GST(商品及服務稅)/ VAT(增值稅)的金額
  4. 銷售稅 (GST) / 增值稅 (VAT)
  5. 含稅總價:參考售價(含稅及其他費用)*

* 請參閱Agoda住宿訂單以了解參考售價

稅務發票範本

以下範例僅供說明用途,請勿以此當作模板。確切的發票模板將由您住宿所在國家/地區的商品及服務稅/增值稅相關法律決定。

 常見問題與解答

1. 若我的住宿已豁免政府徵稅,該如何處理?

不同國家和地區的法律規定可能有所不同。若您的住宿情況特殊,請點擊YCS上的 「小幫手」按鈕聯絡Agoda住宿支援團隊。

2. 針對「Agoda收款模式」訂單,開立發票的正確流程為何?

針對任何Agoda收款模式的預訂,Agoda會代您向預訂者收取款項,並在扣除Agoda服務費後,將剩餘款項匯給您。此收款流程並不影響商業設定或一般發票開立流程。

因此,根據您當地的法律,您仍有責任就住宿服務向預訂者開立發票(按銷售價格)。Agoda將根據所提供的服務寄送佣金明細給您。

3. 應客人要求,我們是否應以Agoda的名義開立發票?

您直接向客人提供住宿服務,因此,任何由您提供住宿服務的發票仍應以您住宿的名義開立。

4. 住宿開立稅務發票的稅率是多少?

當您以最終銷售價格直接向客人提供住宿服務時,您開立的任何(稅務)發票也應反映該銷售價格。這與您是否上傳基本價格/輸入價格(此價格將由Agoda系統調高為銷售房價,並向客人顯示)或直接在Agoda平台上傳銷售房價無關。

此外,如果Agoda代您向客人收取款項,我們會先收取為您提供便利預訂服務的費用,再支付剩餘(基本價格)金額給您;也就是說,我們在支付前已結算我們的服務成本,但這不會改變您向客人提供的住宿服務銷售價格,該價格仍為銷售價格。

5. 我們不能使用參考售價,因為該價格與我們內部的財務記帳紀錄不符,可能導致與當地機關發生問題。

Agoda為您的住宿提供線上預訂服務,並收取提供該服務的佣金。Agoda支援代表您向客人收款,並會在向您支付剩餘款項之前收取我們的佣金。無論此付款流程如何,您對預訂者的銷售價格仍為(參考)銷售金額。

請注意,付款流程不會決定或改變我們所同意營運的(佣金)商業模式。如果您目前的記帳出於任何原因,不支援將我們向您提供的服務作為成本進行稅務報告,以及將您向客人提供的服務(以銷售價格計算)作為收入,我們強烈建議您在系統中進行必要的修正。由於Agoda的商業模式為根據佣金模式所建立,因此我們不能以其他商業模式合法支援營運。

6. 我們收到了稅務發票,該採取什麼行動?

Agoda無法提供任何稅務或法律建議。請注意,雖然沒有規定要求Agoda對其服務(佣金)收取增值稅 (VAT),但在許多國家/地區仍會要求住宿自行申報Agoda服務的增值稅,根據住宿的稅務狀況,增值稅或可退回。由於實際規定在很大程度上取決於您所在的司法管轄權及稅務狀況,因此我們強烈建議您與當地(稅務)顧問或會計師討論具體細節

聯絡我們

需要其他解決方案嗎?透過YCS的「小幫手」按鈕或以其他方式聯絡我們。

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