Ukungabi bikho kwe-a Uhlelo lwe-VAT olune-franchise lwabasebenzi abazisebenzayo abanemali engenayo ephansi Sekungenye yezinto ezibangela impikiswano phakathi kweqembu nohulumeni waseSpain. Nakuba lolu hlelo selukhona iminyaka eminingi emazweni amaningi e-European Union, eSpain impikiswano isalokhu ivaliwe.
Ngokwezibalo ze-National Federation of Associations of Self-Employed Workers (ATA), ukungasebenzisi ukukhululwa kwe-VAT Lokhu kumelela izigidi zama-euro ngezindleko kanye nesikhathi esilahlekile kochwepheshe abazisebenzayo minyaka yonke. Le nhlangano iveze izibalo futhi yayisa lolu daba eBrussels, iqiniseka ukuthi luyinkinga yokuncintisana njengoba kunjalo nango- ukulingana kwezezimali.
Iyini i-franchise ye-VAT futhi isebenza kanjani eYurophu?
Okuthiwa Umnikazi we-franchise ye-VAT Kuwuhlelo olukhethekile oluhlinzekwe emithethweni ye-EU oluvumela amabhizinisi amancane ukuthi akhululwe ezibophweni zentela ezivamile uma engadluli umkhawulo othile wonyaka wokushintshana kwemali. Empeleni, abantu abazisebenzayo abasebenzisa lolu hlelo Akudingeki bakhokhise, bakhokhe noma bamemezele i-VAT emisebenzini yayo yasekhaya.
Le ndlela ihloselwe ochwepheshe kanye namabhizinisi amancane anemali encane engenayo, lapho umthwalo wehhovisi kanye nezindleko ezihlobene nokuphathwa kwe-VAT zinzima kakhulu kubo. Ukuze kube lula lokhu, Abakwazi ukukhipha i-VAT ekhokhiwe ezindlekweni zabo, kodwa bathola ubulula bokuphatha kanye nesikhathi abangakwazi ukusinikela emsebenzini wabo.
Isiqondiso (EU) 2020/285, esilungisa isiqondiso 2006/112/EC, sivumela amazwe angamalungu ukuthi abeke umkhawulo wokushintshana kwemali ofika kuma-euro angu-85.000 ngonyaka ngaphansi kwalokhu kukhululwa kusebenza. Izwe ngalinye lizibekele umkhawulo walo: amanye asondela kumkhawulo we-EU, kanti amanye akhethe amanani aphansi kuye ngesakhiwo sawo sezomnotho.
Emazweni afana IFrance noma i-ItalyUhlelo lwe-franchise ye-VAT seluvele luqaliswe ngokugcwele futhi lusetshenziswa kabanzi phakathi kwabantu abazisebenzayo abanemali encane engenayo. Lusetshenziswa nakwamanye amazwe, njengeJalimane, iPortugal, iCzech Republic, kanye neDenmark. imikhawulo ehlukene, kusukela kumanani aseduze nama-euro angu-80.000 kuya kumanani aphansi kakhulu, asukela kuma-euro angu-6.000 noma angu-15.000.
ISpain, izwe elilodwa kuphela le-EU elingenalo uhlelo lwe-VAT olune-franchise
Umehluko oyinhloko, ngokusho kwe-ATA, ukuthi ISpain iyona kuphela kweye-Twenty-Seven engakaqaliswa ukusebenza uhlelo lokukhululwa kwe-VAT olujwayelekile olusekelwe emkhawulweni wokushintsha kwentengo. Umthetho 37/1992 we-Value Added Tax awufaki lo mqondo, yize isiqondiso saseYurophu sasungula izinsuku ezicacile zokuguqulwa kanye nokuqaliswa.
IBrussels ibeke ukuthi amazwe angamalungu kumele avume futhi ashicilele imithetho edingekayo yokulungisa imithetho yawo ngaphambi kokuba December 31 we-2024 futhi sisebenzise uhlelo olusha oluvela ku- UJanuwari 1 we-2025I-ATA igcizelela ukuthi, uma lolo suku lufika, iSigungu Esiphezulu saseSpain akukho zinyathelo ezithathiwe ukwethula lolu hlelo ohlelweni lwangaphakathi.
UMnyango Wezezimali, wona, uphikise ngokuthi uhlaka lwentela lwaseSpain seluvele luhlanganisa izinhlelo ze-VAT ezikhethekile okuvimbela noma okukhawulela ukusetshenziswa okugcwele kwe-franchise njengoba kuchaziwe kumyalelo. Iqhubeka ithi, ekuchazeni kwayo, umthetho waseYurophu awudingi ukusetshenziswa okuzenzakalelayo kokukhululwa ekuthengisweni kwasekhaya, kodwa kunalokho unika amandla amazwe angamalungu ukwenza kanjalo.
Ngokuphendula kulesi siphakamiso, inhlangano yabasebenzi abazisebenzelayo ikholelwa ukuthi ukwenqaba kukaHulumeni kusho ukuthi ukwephulwa kwezibopho zomphakathi kanye nokungahambi kahle emakethe eyodwa, njengoba amanye amazwe ekhethe ukuguqula umthetho wawo ukuze wethule umkhawulo wokukhululwa obanzi kakhulu noma ongaphansi.
Bangaki abasebenzi abazisebenzayo abangazuza eSpain?
UMnyango Wocwaningo lwe-ATA ulinganisele umthelela ongaba khona wokusebenzisa i-VAT ene-franchise eSpain. Ngokwezibalo zabo, cishe Abantu abazisebenzayo abangu-770.000 Bangazuza kulolu hlelo uma luvunyelwe ngaphansi kwemibandela efanayo naleyo evunyelwe yimithetho yaseYurophu.
Ukuhlaziywa kusekelwe ezindinganisweni ezimbili eziyisisekelo ezingasebenza njengesihlungi. Ngakolunye uhlangothi, ochwepheshe abane- imali engenayo yonyaka engaphansi kwama-euro angu-85.000Inani eliphakeme elibekwe yi-EU njengomkhawulo wokushintshana ukuze ufanelekele ukukhululwa. Ngakolunye uhlangothi, labo abane- Umthamo we-VAT ezindlekweni zakho kuphakeme kangangokuthi, empeleni, kungaba ngcono kakhulu ukuthi bahlale ohlelweni olujwayelekile ukuze bakwazi ukulikhipha.
Ngokusho kwe-ATA, leli qembu lizokwakhiwa kakhulu yi- ochwepheshe namabhizinisi amancane Labo abanezakhiwo ezincane kanye nezindleko ezimbalwa ezihlobene ne-VAT ezidonswayo—abeluleki, abaqeqeshi, izinsizakalo ezithile zomuntu siqu, imisebenzi yobuhlakani, noma amabhizinisi amancane afaka i-invoyisi ngaphansi komkhawulo oshiwo ngenhla—bazozuza. Kubo, ukwenza lula kokuphatha kuzodlula amathuba okuthola intela yokufaka.
Sekukonke, i-federation ikholelwa ukuthi inani labangaba abazuzi lizomelela ingxenye enkulu kakhulu yabasebenzi abazisebenzayo baseSpain, kodwa ngeke lihlanganise bonke abasebenzi abazisebenzayo ababhalisiwe abangaphezu kwezigidi ezingu-3,4. Ngakho-ke, lesi sinyathelo sizoba kugxilwe ezigabeni zokukhokha eziphansi kakhulu.
Isilinganiso sokonga ngomuntu ozisebenzayo: ama-euro angu-660 ngonyaka
Elinye lamaphuzu abalulekile empikiswano liphathelene nokuthi uchwepheshe ngamunye angonga malini emsebenzini wakhe wansuku zonke uma ukukhululwa kwe-VAT kungenziwa. Izibalo ze-ATA zikhomba ku- Isilinganiso sokonga komuntu ngamunye sama-euro angu-660 ngonyaka ngomuntu ngamunye ozisebenzayo, okuvela ekuhlanganiseni izinto ezahlukene ezihlobene nokuphathwa kwentela.
Okokuqala, inhlangano ibala inani ukonga okuqondile ezindleleni zokuphatha cishe ama-euro angama-25 ngenyanga ngomuntu ngamunye, okulingana no- I-300 ama-euro ngonyakaLesi sibalo sihlanganisa izindleko ezifana nezinhlelo ezithile zesofthiwe ze-VAT, izimali zokweluleka ezihambisana nokulungiselela nokuthumela amafomu okubuyisa njalo, kanye namanye amathuluzi adingekayo ukuze kuhlangatshezwane nezibopho zentela.
Kulelo nani kwenezelwa inani le- isikhathi esichithwa emisebenzini yokuphatha okuhlobene ne-VAT. I-ATA ilinganisela ukuthi uchwepheshe ozisebenzelayo uchitha isilinganiso cishe amahora amabili ngenyanga ukuqoqa ama-invoyisi namathikithi, ukubuyekeza amadokhumenti, ukulungiselela izivumelwano bese uzithumela noma uziyise kumgcini zimali wakho.
Ukuthatha izindleko ezilondolozayo njengereferensi Ama-euro ayi-15 ngehoraLawo mahora amabili ngenyanga amele I-360 ama-euro ngonyaka Lesi yisikhathi lapho isisebenzi esizisebenzelayo singenakukwazi ukuzinikela emsebenzini waso noma ekuphumuleni kwaso. Uma sinezela ezindlekweni eziqondile zama-euro angu-300, umphumela uba yilokhu. ukonga okungaba khona kwama-euro angu-660 ngonyaka kumzuzi ngamunye wohlelo lwe-franchise.
I-ATA iphinde ixwayise ngokuthi lezi zibalo zingezelele eqinisweni elibanzi: i-federation ilinganisela ukuthi bonke abasebenzi abazisebenzelayo eSpain batshala imali engaphezu kwaleyo Amahora angu-200 ngonyaka ezinqubweni zokuphatha kanye nokuphathwa okuhlukene, okusetshenziswe esilinganisweni esifanayo sehora, kuzohumusha kube ama-euro ayizinkulungwane eziningana zezindleko ezingaqondile ngomuntu ngamunye kanye nomthelela omkhulu eqenjini lonke.
Umonakalo ophelele eqenjini: ama-euro angaphezu kwezigidi ezingama-500 ngonyaka
Uma imali elinganisiwe yokonga yomuntu ngamunye idluliselwa ku- Abantu abazisebenzayo abangu-770.000 okuyinto, ngokusho kwe-ATA, engafanelekela ukukhululwa ku-VAT, umphumela uba umonakalo oqondile wezomnotho wama-euro ayizigidi ezingama-508,2 ngonyaka okubangelwa ukungabikho kwalo mbuso eSpain.
Le nhlangano ikhuluma "umonakalo wezezimali oqondile, wangempela futhi ongabalwa" Ukuchaza isimo samanje, njengoba, ngokombono wakhe, kuwukulahlekelwa okubonakalayo, okulinganisekayo, nokuphindaphindekayo okuqongelela unyaka nonyaka ngaphandle kokuthi imithethonqubo ilungiswe. Lokho okulinganiselwa njengamanje kuma-euro angaphezu kwezigidi ezingu-500 kuzoqongelela unyaka nonyaka uma uhlelo lungashintshi.
I-ATA igcizelela ukuthi lo monakalo awuyona isilinganiso esijwayelekile, kodwa isamba ukonga amayunithi angama-euro angama-660 okulindelwe kulo lonke iqembu labantu abangaba abazuzi. Ngokombono wakhe, lelo nani libonisa ngokucacile ukungakwazi abazithola bekukho uma kuqhathaniswa nozakwabo baseYurophu, abazuzayo kule franchise.
Inhlangano igcizelela ukuthi iningi lalaba ochwepheshe lisebenza ngemali encane nokuthi noma yikuphi ukuncishiswa kwezindleko zabo zokuphatha noma isikhathi esichithwa emaphepheni kungenza umehluko phakathi kokugcina ibhizinisi liqhubeka, ukutshala imali ekukhuleni kwalo, noma ukuyeka imisebenzi ethile.
Ngakho-ke, inhlangano ibheka ukuthi ukusetshenziswa kwe-VAT ene-franchise kungaba yinto ebaluleke kakhulu. isilinganiso sokusekela isakhiwo okungaphezu nje koshintsho olulula lobuchwepheshe ekukhokheni intela okungaqondile, njengoba kuzothinta ngqo amandla okuqina kanye nokuzivumelanisa nezimo ezinkulungwaneni zamabhizinisi amancane.
Umthelela emalini engenayo kaHulumeni kanye nesikhundla sikaMgcinimafa
Olunye uhlangothi lwemali luwumphumela wokuthi ukukhululwa kwe-VAT kungaba nawo ezimalini zomphakathi. UMnyango Wocwaningo lwe-ATA ulinganisela ukuthi Ukusebenzisa lolu hlelo kungabiza uMbuso phakathi kwama-euro ayizigidi ezingama-625 nezingama-650 ngonyaka. maqondana nemali engenayo engaqoqwanga.
Ububanzi bubalwa ngokusekelwe eqinisweni lokuthi lokhu okukhulunywe ngakho ngenhla Abantu abazisebenzayo abangu-770.000 Bangakhetha ukujoyina uhlelo uma behlangabezana nezidingo zokuhlelwa kwezindleko kanye nezindleko. Ukungakhokhiswa kwezinkokhelo ze-VAT eziphindaphindwayo okwenziwa yilaba bakhokhi bentela njengamanje kuzochaza ukwehla okulinganiselwe kwemali engenayo yentela.
Lo mthelela ongaba khona ungenye yezimpikiswano eziyinhloko, ngokusho kwe-ATA, ezisetshenziswa yi- Ministry of Finance ukukhombisa ukungafuni ukuxoxisana ngokusetshenziswa kombuso. Umnyango ngokwawo ukhomba ukuthi iSpain isivele inayo izinhlelo eziningana ze-VAT ezikhethekile nokuthi ukuhlanganiswa kwazo zonke kwenza ukufakwa kwe-franchise kube nzima kakhulu ngemibandela efanayo nakweminye iMibuso.
UMgcinimafa uphinde athi umyalelo we-EU Akuphoqi ngokuzenzakalelayo Lo mthetho awukuphoqeleli ukusungulwa kokukhululwa kwe-VAT kokuthengiselana kwasekhaya, kodwa kunalokho unikeza ohulumeni ithuba lokwenza kanjalo ngaphakathi kwemingcele ethile. Lokhu kuhumusha kuyangqubuzana nombono we-ATA, obheka umoya womthetho njengohamba uye ekuvumelaneni okukhulu kanye nokwenza lula kwamabhizinisi amancane.
Ingxoxo, noma kunjalo, itholakala ngaphakathi komongo obanzi wengxoxo mayelana umthwalo wentela ekuzisebenzeleni, izidingo zemali engenayo yoMbuso kanye nobubanzi bokuklama kabusha intela ngaphandle kokubanga ukungalingani okukhulu kwesabelomali.
Ukungafaneleki kokuncintisana uma kuqhathaniswa namanye amazwe e-EU
Ngale kwezibalo ezikhiqiza imali kuphela, i-ATA igxile ku- igebe lokuncintisana okuyinto, ngokombono wakhe, egcizelela ukuntuleka kohlelo lwe-VAT franchise eSpain. Okwamanje, abasebenzi abazisebenzayo emazweni afana nalawa France kanye Italy Bayazuza kulolu hlelo futhi Basindisa izigidi zama-euro ngonyaka Ngokuphathelene nezinqubo zokuphatha kanye nemithwalo, abantu baseSpain kusadingeka balandele zonke izibopho zentela ezivela kwi-euro yokuqala ekhokhisiwe.
Le nhlangano iveza ukuthi ochwepheshe abahlanganiswe uhlelo lwe-VAT olune-franchise kwezinye izifundazwe abavezi kahle i-VAT. imbuyiselo yonyaka elulaLokhu kuyahluka ekufakweni kwentela okwenziwa njalo kanye nokubalwa kwezimali okuqondile okudingekayo eSpain. Lo mehluko usho isikhathi esincane esichithwa phambi kwekhompyutha noma enkampanini yokubala imali, futhi ekugcineni, ikhono elikhulu lokugxila ebhizinisini.
Ngokusho kwe-ATA, lesi simo sidala ukuncintisana okungalingani ngaphakathi kwemakethe eyodwaLokhu kuyiqiniso ikakhulukazi emikhakheni lapho izinsizakalo zinganikezwa khona kude noma lapho kukhona ukuhamba okukhulu kochwepheshe phakathi kwamazwe. Labo abasebenza ezweni elinenqubomgomo yentela engcono banethuba, ngombono wakhe, kunalabo abenza kanjalo abavela eSpain.
Umongameli wenhlangano, uLorenzo Amor, usho izikhathi eziningana ukuthi Izisebenzi ezizimele zaseSpain yizo zodwa e-EU abangeke bazuze ohlelweni lwe-VAT franchise uma inzuzo yabo ingaphansi komkhawulo we-€85.000. Ngokombono wabo, lo mehluko ungaphezulu kweminye izithiyo zikahulumeni ababevele beyigxeka futhi, phakathi kwezibopho zentela, zabasebenzi kanye nezokuphepha komphakathi, ezidla amakhulu amahora ngonyaka kosomabhizinisi.
Eqenjini, inkinga idlula ukonga izindleko okulula: imayelana isikhathi, ukuqiniseka ngokomthetho kanye nekhono lokuhlelaUkungakwazi ukwamukela uhlaka olufanayo nolwabo baseYurophu kukhulisa umuzwa wokuthi bayancintisana ngaphansi kwezimo ezingezinhle ngaphakathi kwendawo ehlanganisiwe ngokwemfundiso.
Isikhalazo se-ATA kwiKhomishini yaseYurophu
Ngenxa yokuntuleka kwentuthuko ezingeni likazwelonke, i-ATA yanquma ukuphakamisa lolu daba ezikhungweni zaseYurophu. Inhlangano yafaka isiphakamiso ngoDisemba. isikhalazo esisemthethweni ngokumelene noHulumeni waseSpain phambi kweKhomishini yaseYurophu ngokuntuleka kokuguqulwa kanye nokusetshenziswa kwesiqondiso esiphathelene nohlelo olukhethekile lwe-VAT lwamabhizinisi azisebenzayo kanye namabhizinisi amancane.
Isikhalazo sisekelwe kulokho okusolwayo ukungalandeli iSiqondiso (i-EU) 2020/285elungisa izihloko eziningana ze-Directive 2006/112/EC ngenhloso yokwenza kube yisimanje futhi kuvumelane nokuphathwa kwentela kwamabhizinisi amancane. I-ATA ikholelwa ukuthi ukwehluleka ukulungisa umthetho waseSpain kwephula izimiso ezifana nokuthi ukusebenza kahle komthetho weNyunyana, ukungabandlululi, ukulingana, ukuqiniseka ngokomthetho noma ukuncintisana okufanele.
Esitatimendeni sayo, inhlangano ifuna ukuthi kuqaliswe [uhlelo/uhlelo/uhlelo] eSpain uhlelo lwangempela lokwenza lula kanye nokukhululwa ku-VAT amabhizinisi amancane, ahambisana nohlelo olukhona kulo lonke elase-EU, ukuze kuncishiswe imithwalo yokuphatha futhi kube lula ukuthobela imithetho. Ngokombono wakhe, ukungasebenzi kahle kwemithetho kune- "Umphumela omkhulu" emisebenzini yebhizinisi futhi kuphazamisa ukuncintisana kwayo.
I-ATA igcizelela ukuthi ukuntuleka kwesinyathelo sikahulumeni waseSpain akubangelwa inkinga yobuchwepheshe engenakulinganiswa, kodwa kungenxa yenkinga enkulu yobuchwepheshe isinqumo sezepolitiki okuyinto ebeka phambili ukugcina imali engenayo yesikhashana kunentela kanye nokukhululeka kwezikhulu zabakhokhi bentela abancane. Inhlangano iqinisekile ukuthi ingcindezi evela eBrussels ingaqeda ukucindezeleka esimweni, ngokubona kwayo, esidonse isikhathi eside kakhulu.
Impendulo yeKhomishini yaseYurophu cishe izonquma izinyathelo ezilandelayo kule mpikiswano. Uma iBrussels ithola ukuthi kube nokwephulwa kwesiqondiso, kungaqalwa izinqubo zokwephulwa kwemithetho, okufaka ingcindezi eyengeziwe kuhulumeni ukuthi athathe isinyathelo ngalolu daba.
Indaba yobulungiswa bentela kanye nemodeli yokukhiqiza
Ngale kwezinombolo, inkulumo ye-ATA iveza i-VAT ephethwe yi-franchise njenge- isilinganiso sobulungiswa bentela kanye nokusekelwa kwensika ebalulekile yomnotho waseSpain: amabhizinisi azisebenzayo kanye namabhizinisi amancane. Inhlangano igcizelela ukuthi ukuntuleka kokuzivumelanisa nemithetho yaseYurophu kuyinkinga enkulu. Akuyona into encanekodwa isici esibeka impilo yansuku zonke yamabhizinisi angamakhulu ezinkulungwane.
Embikweni wayo, inhlangano ichaza isimo ngokuthi "Ukushiywa ngaphandle komthetho" Futhi kukhulunywa ngokulahlekelwa okuphindaphindiwe, okungukuthi, ukulahlekelwa kwezomnotho okuphindaphindiwe futhi okuhlanganisiwe unyaka nonyaka kuze kube yilapho kwamukelwa uhlelo lwe-franchise. Ukubalwa komonakalo waminyaka yonke odlula ama-euro ayizigidi ezingu-500 ngaleyo ndlela kuba yisibalo esihlanganisiwe uma kubhekwa ngombono.
Kubameleli beqembu, ukunciphisa umthwalo wokuphatha nokwenza lula i-VAT ngeke nje kube nemiphumela esheshayo kwezezimali nesikhathi sabantu abazisebenzayo, kodwa futhi kungaba nomthelela ukukhuthaza ukwenziwa kwemisebenzi ibe semthethweni, kunciphisa amaphutha angahlosiwe ezimemezelweni futhi kufake isandla endaweni evumayo kakhulu yokuhweba ngamabhizinisi.
Ekugcineni, impikiswano ivula umnyango wokuzindla ngokuthi hlobo luni lwe- imodeli ekhiqizayo ISpain ifuna ukukhuthaza lokhu nokuthi uhulumeni uzimisele kangakanani ukuguqula uhlelo lwakhe lwentela ukuze luvumelane neqiniso lamabhizinisi amancane nelabalingani bawo baseYurophu.
Njengoba zonke lezi zibalo zisetafuleni, i-VAT ene-franchise isibe ngenye yezinkinga ezinkulu ezivelele ohlelweni lwentela lwaseSpain: ngakolunye uhlangothi, iqembu elibala isilinganiso sokonga sama-euro angu-660 ngonyaka ngesisebenzi esizisebenzelayo kanye nokulahlekelwa okuphelele okungaphezu kwezigidi ezingu-500; ngakolunye uhlangothi, uMbuso obheka umthelela emalini engenayo efinyelela kuzigidi ezingu-650 futhi ongakathathi isinyathelo sokuvumelanisa imithetho yawo nayo yonke i-European Union.