I-European Commission yethule ukubuyekezwa okulangazelelayo komthetho we-VAT ngaphakathi kwe-European Union, ngenhloso ecacile yokuzivumelanisa nezinselele ezilethwa umnotho wedijithali kanye nokuqinisekisa ukusebenza kahle okukhulu ekuqoqweni kwentela. Le ndlela, efakwe ngaphansi kwalokho okubizwa nge-Life regulatory package, ibandakanya ukwamukelwa kwe isiqondiso esisha kanye nemithethonqubo emibili, okuzoba uphawu ngaphambi nangemuva ekuphathweni kwale ntela kuwo wonke amazwe angamalungu.
Phakathi neminyaka, I-VAT ibe yikhanda elibuhlungu kukho kokubili ukuphathwa kwentela namabhizinisi, ikakhulukazi emngceleni kanye nomxholo wedijithali. Ngale mithetho emisha, i-Brussels ifuna ukwenza lula izinqubo, ukuqinisa ukulwa nokukhwabanisa, nokwenza izibopho zokubika zibe zesimanjemanje ezihlobene nokuhwebelana kwezentengiselwano ngaphakathi kweNyunyana.
Uhlaka olusha lomthetho lwe-VAT yedijithali
Nge-Directive (EU) 2025/516 kanye Nezimiso (EU) 2025/517 kanye no-2025/518, I-EU yethula izinguquko ezibalulekile ekuphathweni nasekulawuleni i-VAT. Iphakethe le-Vida liphendula isidingo semithetho yentela ukuze ihambisane ne-digitalization, ibhekane nezindaba ezibalulekile njengokudluliswa kolwazi ngesikhathi sangempela, ukusetshenziswa kabanzi kwama-invoyisi e-elekthronikhi, ukulawulwa kwamapulatifomu edijithali, kanye nokuhlanganiswa kwezindlela zokuthenga indawo eyodwa ukuze kube lula izinqubo zamabhizinisi nezakhamuzi.
Enye yezinsika ezibalulekile ukuqaliswa kokunikezwa kolwazi lwedijithali ngesikhathi sangempela, okuzovumela Amazwe Angamalungu ukuthi abe nedatha yakamuva mayelana nokuthengiselana kwangaphakathi komphakathi. Le nqubo kancane kancane izothatha indawo yezitatimende ezifingqiwe abaqhubi okudingeka bazihambise, ngaleyo ndlela kusheshiswe ukutholwa kwezinto ezingahle zingahambi kahle noma ukukhwabanisa kwentela.
Futhi, I-invoyisi ye-elekthronikhi isenhliziyweni yesistimu entsha. Kusukela manje kuqhubeke, izoba ifomethi ezenzakalelayo yemisebenzi eminingi, futhi kufanele ihambisane nezindinganiso zaseYurophu mayelana nesakhiwo nokudluliselwa kwedatha. Lokhu ngeke nje kwenze ukuphathwa kwentela kube yi-othomathikhi, kodwa kuzophinde kusize ukudonswa kwe-VAT kanye nezinqubo zokubuyiselwa kwemali kumabhizinisi kanye nabantu abazisebenzayo.
Mayelana ne-ecosystem yedijithali, izinkundla eziku-inthanethi, ikakhulukazi lezo ezilamula ezinsizeni ezifana nokuqasha indawo yokuhlala noma ezokuthutha abagibeli basemhlabeni, zizoba imisebenzi emisha yokubika futhi, ngaphansi kwezimo ezithile, bazobhekwa njengabanesibopho sezimali ngemisebenzi ephethwe.
I-Directive (EU) 2025/516: ukwenziwa lula nokuba sobala
Lo myalelo uyathatha inqubekelaphambili ebalulekile ekwehliseni imithwalo ye-bureaucratic kanye nokuzibophezela okucacile obala. Umbhalo osemthethweni uvumelanisa izimfuneko zokuhlinzekwa kwedatha namaqiniso omnotho wokubambisana, ukhawulela isidingo sokubhaliswa kwentela emazweni amaningi ezinkampanini ezisebenza ngaphesheya kwemingcele. Ukuze uthole ulwazi olwengeziwe mayelana nezibopho zabasebenzi abazisebenzelayo emkhakheni wedijithali, ungathintana nendatshana yethu ethi ikhithi yedijithali yama-freelancers.
Ngalokho, izinkampani ezithengisa noma ezihlinzeka ngamasevisi kwamanye amazwe e-EU Bazokwazi ukusizakala ngenqubo eshesha kakhulu, njengoba izinhlelo zolwazi zikazwelonke kufanele zisebenzisane futhi zihambisane nemodeli entsha yaseYurophu. Umyalelo ususa kancane kancane isibopho sokuhambisa imibiko efingqiwe yemisebenzi yangaphakathi Komphakathi, inqobo nje uma izimfuneko zokubika zedijithali zesikhathi sangempela ziyahlangatshezwa.
I-protagonist enkulu, ngaphandle kokungabaza, ipush for electronic invoicing. Amazwe Angamalungu angase adinge ukusetshenziswa kwawo kabanzi, futhi ama-invoyisi kufanele akhishwe ngendlela evamile, eyakhiwe ngogesi. Lokhu kusho ukuthi, ukuze ufune ukubuyiselwa kwemali yentela noma ukudonswa kwemali, kuzodingeka ukuthi ube ne-invoyisi ethobela imithetho emisha. Ukusetshenziswa kwamanye amafomethi kuzovunyelwa kuphela okwenziwayo ezweni elifanayo, uma kuvunyelwe umthetho kazwelonke.
Enye intuthuko efanele ukunwetshwa kwe- isistimu yewindi elilodwa (OSS/IOSS), manje esizophinde ihlanganise ukulethwa kwasekhaya okuvela ezinkampanini zangaphandle kuya kubathengi bokugcina, kanye nezinhlinzeko ezintsha zokuphathwa kwezimpahla eziphethwe yinkampani ezidluliswa phakathi Kwamazwe Angamalungu. Lesi silinganiso siklanyelwe ukwenza ukuphila kube lula kumabhizinisi athengisa emazweni amaningi, okubavumela ukuthi babike izintela zabo ngenkundla eyodwa.
Umbhalo uphinde unikeze, ukuqedwa ngezigaba kwezivumelwano zesitoko, kuze kube manje evumele ukuba khona kwezitoko kwamanye amazwe ngaphandle kokusho isimemezelo se-VAT esisheshayo. Lezi zivumelwano ngeke zisasebenza ngokusemthethweni kusukela ngomhlaka-30 Juni 2028, futhi zizoyekiswa unomphela ekupheleni kukaJuni 2029.
Ekulweni nokukhwabanisa, izilawuli ezinkundleni zedijithali ziyaqiniswa, kucatshangelwa ukuthi zinesibopho se-VAT ngaphandle uma kunobufakazi obuthembekile bokuthi isevisi yanikezwa ngokuqondile umhlinzeki wangempela. Ngokunjalo, izimo nezilawuli zokubanjwa kwentela kanye nezicelo ziyaqiniswa.
Umthethonqubo (EU) 2025/517: ukushintshaniswa okusebenzayo kolwazi
Ngalo mthethonqubo, I-Brussels ihlose ukukhulisa ukubambisana kwezokuphatha ekulawuleni i-VAT, ngokusungula uhlelo lwe-elekthronikhi olumaphakathi (i-VIES central) oluzophatha ukushintshisana kwedatha phakathi kwezinhlelo zikazwelonke Zamazwe Angamalungu. Ngale ndlela, iziphathimandla zentela zamazwe ahlukene zizokwazi ukusebenzisana eduze ukuze zihlonze ukuthengiselana okungavamile ngesikhathi sangempela futhi ziqinisekise ulwazi olunikezwa abakhokhi bentela.
Le modeli entsha idinga amazwe omphakathi gcina idatha yokuhlonza intela isesikhathini yabaqhubi abenza imisebenzi ngaphakathi kwe-EU, bazenzela ukubuyekezwa nokuqinisekisa kwabo. Ngaphezu kwalokho, lo mthethonqubo usungula izinqubo ezicacile zokubonisana nge-elekthronikhi kanye nokudluliswa kolwazi oluhlobene nokusebenza kwezinhlelo zewindi elilodwa, ngaleyo ndlela kuthuthukiswe ukulandeleka kanye nokuvuleleka kokusebenza.
Okokugcina, iqinisekisa ukuthi iziphathimandla zentela zizokwazi ukufinyelela ngempumelelo amarekhodi agcinwe izinkampani ezingaphansi kwale mithetho, kanye nedatha yezinkundla zedijithali ezisebenza njengabalamuli.
Ukusebenzisa Umthethonqubo (EU) 2025/518: imithetho ecacile yamapulatifomu namabhizinisi amancane
Insika yesithathu yezinguquko, uMthethonqubo Wokuqalisa, icacisa imiqondo ebalulekile ekuxhumaneni kwedijithali futhi ichaze ukuthi yimaphi amasevisi abhekwa njenganikezwa ngezinkundla zobuchwepheshe. Imisebenzi efana nokuphatha inkokhelo nje noma ukushicilelwa kwezikhangiso ngaphandle kokungenelela okuqondile ekuhlinzekweni kwesevisi eyisisekelo ayifakiwe ngokusobala.
Futhi, icacisa ububanzi bemithetho ekhethekile yamabhizinisi amancane emikhakheni eqashisayo yezindawo zokuhlala neyokuthutha abagibeli yesikhashana. Ngokwemithetho emisha, umhlinzeki wesevisi wangempela kuphela ozofaneleka kulo mbuso, ngaphandle kwezinkundla ezisebenza njengabalamuli bezimali.
Lo mthetho futhi ichaza izibopho zokubhalisa, ukumenyezelwa kanye nokongiwa kolwazi ezinkampanini ezidlulisela ezazo izimpahla kwamanye amazwe e-European Union. Isungula ukuthi iyiphi idatha okufanele ishintshwe futhi igcinwe, ngaleyo ndlela ivumele ukulandelelwa okwengeziwe nokulawulwa komnyakazo wezohwebo phakathi koMphakathi.
Isethi yalezi zinyathelo ifuna ukudala uhlaka lwezimali oluqinile, olusobala noluthuthuke kakhulu kwezobuchwepheshe, ephendula kokubili izidingo zebhizinisi kanye nezimfuneko zeziphathimandla zentela.
Umthelela ezinkampanini, kubasebenzi abazisebenzayo nakubaphathi
Ukufika kwale phakeji yokulawula sekune imiphumela eqondile ezinkampanini, abasebenzi abazisebenzayo kanye nabaPhathi uqobo. Ngakolunye uhlangothi, kudinga ukulungiswa kwezobuchwepheshe, njengoba ama-invoyisi e-elekthronikhi kanye nokudluliswa kwedatha yedijithali kuzoba yinto evamile, hhayi okuhlukile. Ngakolunye uhlangothi, ukwehla okuphawulekayo kokuphathwa kwe-bureaucracy kulindeleke, ngenxa yokusebenzisana kwezinhlelo kanye nokufakwa kolwazi endaweni eyodwa.
Emikhakheni ebandakanyeka kakhulu kwezentengiselwano zedijithali nezinkundla zesevisi ye-inthanethi, Uhlaka olusha lwezomthetho ludinga ukubuyekezwa kwezinqubo zalo zangaphakathi futhi, ezimweni eziningi, ukuthuthukiswa kwezinhlelo zekhompiyutha ezivumela ukuhambisana nezibopho ezintsha. Ngesikhathi esifanayo, bazokwazi ukuzuza ezinkambisweni ezihlanganisiwe kanye nesiqiniseko esikhulu somthetho emisebenzini yabo yamazwe ngamazwe.
Iziphathimandla zentela zona zizoba nayo amathuluzi anamandla okulwa nokukhwabanisa kwentela, thola okungahambi kahle kusenesikhathi futhi unikeze ukuvikeleka okukhulu kwesisekelo sentela sase-EU.
Iminqamulajuqu yokuqaliswa nokuqapha
Iphakethe lezinyathelo liyasungula ishejuli eqhubekayo yokuqalisa ukusebenza kwezibopho ezihlukahlukene. Ngakho, ukuqedwa kwezinhlelo zesitoko sebhafa kuzokwenzeka phakathi kuka-2028 no-2029, kuyilapho izinhlelo zamanje zokuhlinzeka ngolwazi lwesikhathi sangempela zingase zihlale zikhona kwamanye amazwe kuze kube umhla ka-1 Januwari 2035, njengenkathi yenguquko.
I-European Commission ithembisa ukwenza lokhu lungisa imibiko yokuhlola ngezikhathi ezithile mayelana nokuqaliswa kwezidingo ezintsha zedijithali kanye nokusebenza kwezibopho zamapulatifomu aku-inthanethi. Ngaphezu kwalokho, nakuba Amazwe Angamalungu engase agcine izinyathelo zikazwelonke eziqondile zokuqoqwa kwentela kanye nokuvimbela ukukhwabanisa, ngeke avunyelwe ukuphoqelela izimfuneko zokubika ezengeziwe mayelana nokuthengiselana osekumboziwe uhlelo olusha, ngaphandle kwezimbuyiselo ze-VAT noma ukuhlolwa okuqondile.
Izinguquko Ezihlongozwayo Bafuna ukwenza intela yaseYurophu ibe yesimanje, ihlinzeka ngohlaka olusheshayo, oluvikelekile olulungiselelwe izinselele zezomnotho zeminyaka eyishumi ezayo.
Ukuguqulwa kwe-VAT okunyuswe kusuka eBrussels kumele ushintsho lwendlela i-European Union ephatha ngayo intela yayo engaqondile eyinhloko, ukuhlanganisa idijithali, ukwenza lula nokubambisana okuthuthukisiwe. Uhlaka olusha lokulawula luhlose ukuhlanganisa imakethe edidiyelwe kakhudlwana, lapho amabhizinisi nabathengi bezuza khona ezinqubweni ezilula nokuphatha okuphumelelayo, konke ngokugada okuthuthukisiwe ukuze kuqinisekiswe ukuqoqwa kwentela okufanele futhi kuliwe nokukhwabanisa kwentela ngokuphumelelayo.