So with the new GST laws on overseas orders I am confused what can be claimed on TRS now from Amazon?
I want to claim the following purchases made in last 14 days as leaving overseas in 3 weeks, however Amazon AU has only given me a tax invoice with the same ABN for my Amazon AU and Amazon US purchases (although see * note below). Whilst 3rd party Amazon market place purchases have no tax invoice and the order summary on Amazon shows no GST charged. Amazon states the order summary is NOT a GST invoice.
But can I claim the GST on these purchases all made with my Amazon AU account?:
128gb Micro SD card from Amazon AU = $60
4tb portable Hard disk from Amazon US = $135*
Travel water bottle from Amazon US = $50*
2 x Power bank from overseas 3rd party seller = $100
Travel luggage locks from overseas 3rd party seller = $30
- tax invoice says: "Amazon Commercial Services Pty Ltd (ABN 30 616 935 623) is raising this invoice pursuant to Australia Goods and Service Tax on low
value goods (i.e. goods with a value of AUD $1,000 or less) that are imported into Australia, including goods sold by third-party sellers, as of
1 July 2018."
I think the answer is I need to purchase goods only from Amazon (AU or US) and not 3rd party sellers, as only Amazon sold items get a proper GST tax invoice
Some extra info from Amazon about 3rd party sales:
GST may apply to products sold by 3P (3rd party) sellers on the amazon.com.au Marketplace. 3P sellers are required to provide GST inclusive prices for all products they sell on amazon.com.au.
Not all 3P sellers will be required to charge GST as they may not meet the requirements for GST registration, so Amazon cannot provide a GST breakdown or tax invoice on behalf of 3P sellers.
If they are charging GST they are required to issue a tax invoice. Message Amazon requesting a tax invoice for the Amazon fulfilled items.
The order summary is probably just like ebays summaries which wouldn’t meet the requirements either, but if an Australian business, a tax invoice can be requested after.