Iyini i-VAT futhi isebenza kanjani?

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Impela, uma uthenge okuthile noma ucela isevisi, unikezwe i-invoyisi ene-VAT. Lena i-VAT ekhokhiswayo, futhi yinto okufanele ikhokhwe ngokwenza isevisi noma ukuthenga okuthile. Kodwa yini okufanele uyazi ngalokhu? Ingabe isebenza kukho konke? Noma ezinkampanini nje?

Uma ufuna ukwazi okwengeziwe ngale phesenti nokuthi ungakhokhelwa malini, ungakwenza kanjani nokuthi leyo mali ingenaphi, naka lokhu esizokutshela kona. Siqale?

Iyini i-VAT ephumayo?

irejista yemali enerisidi ye-VAT

I-VAT ekhokhiswayo ingacatshangwa kanjalo amaphesenti e-VAT umuntu ayikhokhayo lapho eqasha isevisi noma ethenga umkhiqizo. Lokhu, ngaphandle uma kushiwo ngenye indlela, kuhlukile enanini abakunikeza lona.

Isibonelo, uma uzothenga e-Amazon, zonke izintengo ozibonayo sezivele zihlanganisa i-VAT. Eqinisweni, ungayibona uma uya kuma-oda akho futhi, kumachashazi angakwesokudla, ucele ukulanda i-invoyisi. Lapho uzobona ukuthi, uma ukwethula, inani eliyisisekelo lalokho okuthengile liphansi bese kwengezwa i-VAT, uma inayo.

Ezinsizeni, uma ucela isevisi, kuvamile ukuthi isilinganiso osinikezwayo singenayo i-VAT, futhi bayakucacisa ukuze wazi ukuthi, ngesikhathi sokukhokha, kuzodingeka ukhokhele isevisi enikeziwe kanye nenani. yentela (okuyi-VAT).

I-Las Izinkampani, osomabhizinisi nabantu abazisebenzayo yibona ababhekele ukuqoqwa kwale ntela.. Nokho, ungaqiniseka ukuthi ngeke bakugcine. Eqinisweni, le VAT kufanele ikhokhwe kuMgcinimafa kamuva; Bakhokhisa kuphela isevisi enikeziwe.

Ukuze benze lokhu, kufanele benze isimemezelo sekota (yize ngezinye izikhathi kuba nyanga zonke) futhi abakwenzayo ukugcwalisa ifomu 303 noma 390 ukuze bakhokhe yonke i-VAT abayitholile kumakhasimende abo futhi engahambisani nayo (kodwa ivela kuMgcinimafa).

Manje kufanele wazi Futhi, izinkampani nabantu abazisebenzayo abayiqoqi yonke i-VAT abayikhokhisayo.. Lokhu kungenxa yokuthi nabo bathwala i-VAT ezindlekweni zabo. Ngakho-ke, uma kubalwa, i-VAT okufanele ikhokhwe ihlale ingumehluko phakathi kwe-VAT ekhokhiswa amakhasimende kanye ne-VAT etholwe kulokho obekumele bakuthenge.

Isibonelo, cabanga ukuthi uyazisebenza futhi ufake i-VAT engu-1000 euros. Futhi, phakathi naleso sikhathi, ube nezindleko zokufaka ze-VAT ezingama-500 euros.

Lapho ugcwalisa ifomu lentela (ifomu 303), uMnyango Wezezimali unezigaba ezimbili. Esokuqala sizoqukatha isisekelo (lokho okukhokhisile) kanye ne-VAT ekhokhiswayo oyikhokhile ukuze kamuva uyinike Umgcinimafa. Esigabeni sesibili unesisekelo sezindleko zakho kanye ne-VAT okhokhiswe yona.

Ngale ndlela, uma kufika isikhathi sokukhokha izintela, kuzodingeka ukhokhe uMnyango Wezezimali umehluko phakathi kwalokho okuqoqele lokhu kuphatha kanye nalokho okukhokhe nge-VAT. Okusho ukuthi, nokusebenzisa izibalo ezivela esibonelweni, ama-euro angama-500.

Uyini umehluko phakathi kwe-VAT ephumayo kanye ne-VAT yokufaka?

indoda enebhili ngaphandle kokukwazi ukukhokha

Kungenzeka ukuthi uke wayibona le miqondo emibili ngaphambili, kodwa umehluko awucacile kuwe. Empeleni kulula kakhulu ukuyiqonda.

I-VAT ekhokhiswayo yileyo iklayenti eliyikhokhayo enkampanini noma kumuntu ozisebenzelayo ngenkonzo noma umkhiqizo.

El I-VAT ekhokhwayo yilokho inkampani noma umuntu ozisebenzelayo akukhokhela izinkonzo noma imikhiqizo ayidingayo nayizuzayo. Isibonelo, uma udinga ukuthenga ikhompuyutha, uzowukhokhela lowo mkhiqizo kanye ne-VAT leyo inkampani ekhokhisa umuntu owuthenga kuye. Le VAT iyona ethwalwa ngumuntu.

Ake sithathe esinye isibonelo. Ake uzicabange ungumuntu ozisebenzelayo. Kuphuka umpompi endlini yakho, bese uya esitolo uyowuthenga. Lapho, umuntu okudayisela umkhiqizo uzokunikeza i-invoyisi enenani lompompi kanye ne-VAT ekhokhiswayo.

Manje, ngalolo suku olufanayo, kufanele ulethe i-invoyisi kuklayenti ngesevisi oyinikezile. Kulokhu, i-invoyisi yakho izoba nesisekelo (lokho okukhokhayo) kanye ne-VAT.

Muphi umehluko? I-VAT ekhokhiswayo izothinta ikhasimende lakho. Kodwa, i-VAT eyenziwe (lapho kuthengwa empompini) ikhokhwa nguwe.

Ukwenza kucace: i-VAT ekhokhiwe ihlobene nomuntu ozokhokha leyo ntela. Futhi i-VAT ekhokhiswayo ihlobene nomuntu oqoqa leyo ntela.

I-VAT ephumayo isebenza kanjani

Lithini ikheli lokukhokha

I-VAT ekhokhiswayo ihlobene nomkhiqizo noma isevisi oyinikezayo. Futhi kuye ngokuthi siyini isigaba, I-VAT ekhokhiswayo ngokuvamile izoba ngu-4, 10 noma u-21% (Eqinisweni, kunamaphesenti amaningi, kodwa aziwa kakhulu futhi asetshenziswayo yilawa).

Cabanga ngesevisi, isibonelo, isevisi yokumaketha nge-imeyili. Ukhokhisa ama-euro angu-100 ngaleyo sevisi kumakhasimende, futhi uthole iklayenti elilodwa. Kuhle. Uma wenza i-invoyisi, uyazi ukuthi uzokhokhisa ama-euro ayi-100 ngesevisi. Kodwa, ngaphezu kwalokho, kufanele ufake intela engu-21%, okungaba yi-VAT ekhokhiswayo. Okusho ukuthi, ama-euro angama-21.

Ngakho-ke, lokho iklayenti lakho okufanele likukhokhe ama-euro ayi-121. Kulawo angu-121, ama-euro angu-21 akuwona awakho, kodwa angawehhovisi likaMgcinimafa futhi, okokuqala, kuzodingeka uwakhokhe njalo ngekota (ngo-April, July, October kanye noJanuwari ngokulandelana).

Kodwa-ke, empeleni, ubungeke ufake ama-euro angama-21. Kungenzeka ukuthi, ezindlekweni zakho njengochwepheshe, kungenzeka kudingeke ukuthi uthenge okuthile okune-VAT engama-euro angu-11. Hhayi-ke, uMgcinimafa uyakuqonda ukuthi, njengoba nawe usuyikhokhile iVAT (ngoba idluliselwe kuwe), umehluko ukuthi uzoyikhokha ngani kuMgcinimafa.

Futhi omunye umuntu (okwenzele i-invoyisi) nguyena ozokhokha i-VAT oyikhokhile, edonsa i-VAT ezindlekweni zakhe).

Ingabe manje sekucacile kuwe ukuthi iyini i-VAT nokuthi isebenza kanjani?


Shiya umbono wakho

Ikheli lakho le ngeke ishicilelwe. Ezidingekayo ibhalwe nge *

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  1. Ubhekele imininingwane: Miguel Ángel Gatón
  2. Inhloso yedatha: Lawula Ugaxekile, ukuphathwa kwamazwana.
  3. Ukusemthethweni: Imvume yakho
  4. Ukuxhumana kwemininingwane: Imininingwane ngeke idluliselwe kubantu besithathu ngaphandle kwesibopho esisemthethweni.
  5. Isitoreji sedatha: Idatabase ebanjwe yi-Occentus Networks (EU)
  6. Amalungelo: Nganoma yisiphi isikhathi ungakhawulela, uthole futhi ususe imininingwane yakho.