Kana iwe uine online chitoro, iwe unozoziva kuti iwe unofanirwa kugadzira ma invoice echigadzirwa chimwe nechimwe chaunotengesa. Zvisinei, Wakambosangana neinvoice yavanokumbira kuti uite neyakaenzana? Unonyatsoziva here kuti chii?
Aya ndiwo mamwe maitiro aunofanirwa kuita kana uine eCommerce. Asi, ndezvei? Uye chii chiripo chokuita? Pasi apa tinotsanangura zvose kuitira kuti zvive zvakajeka sezvinobvira. Totanga here?
Chii chinonzi chiyero chakaenzana
Chinhu chekutanga chaunofanirwa kuziva ndechekuti iyo yakaenzana mubhadharo ine hukama neVAT. Muchokwadi, ihwo hutongi hwakakosha hweizvi uye vatengesi vese vekutengesa vanodiwa kuti vakwane mune iri basa.
Ehe, chete kune vega mabhizinesi uye chete vatengesi vezvitoro. Nekudaro, izvi zvine mamwe nuances nekuti kana mazhinji eCommerce yako yekutengesa ari emakambani, uye kwete emunhu, ipapo iwe unowira pasi peiyo wholesale VAT hutongi.
Tinokupa muenzaniso kuitira kuti uzvinzwisise. Fungidzira kuti yako eCommerce ndeye t-shirts. Iwe une mutengesi waunotenga kubva kwaari makumi maviri emhando dzeimwe ruvara, makumi maviri eimwe, makumi maviri eimwe... Uye hukuru hwakasiyana. Kana hembe idzi dzasvika, sezvadzakasvika, unodzitengesa. Ndiko kuti, iwe unongova murevereri pakati pemugadziri (mutengesi) uye mutengi wekupedzisira.
Zvakanaka, icho chigadzirwa pachacho, kana vakupa invoice, chinosanganisirwa mumutengo wekuwedzera. Mune mamwe mazwi, mukuwedzera kune VAT, unofanirwa kubhadhara chimwe chikamu chingave chiri chekuwedzera.
Nekudaro, hazvingoitike kubva kune mutengesi kune mutengesi, asi semutengesi, iwe pachako unova mutengesi uye izvo zvinogadzira vazhinji vanozvimirira, vamwe vatengesi, nezvimwe. inogona kubvumidzwa kuti iwedzere kubhadharwa. Uye iwe unofanirwa kuratidza izvozvo pane invoice.
Sei kuenzana kukwira?
Nezvatakatsanangura, iwe uchaona chokwadi chekuti iwe unofanirwa kubhadhara yakawanda (VAT pamwe nekuwedzera) sezvisina kunaka. Uye hazvisi zvishoma. Asi ane chikonzero chaicho.
Iwe unoona, sezvatataura, iyo yakaenzana mubhadharo ndeyeVAT uye vatengesi chete ndivo vanogona kuikumbira pamainvoice avo.
Kana mutengesi achifanira kupa mutengesi iyeini invoice ine muripo wakaenzana, zvinhu zviviri zvinoitika:
- Kune rumwe rutivi, mutengesi achazivisa VAT pane iyo kutengeswa, uye achabhadhara Treasure yeizvi. Asi zvakare ichazviita kune yekuwedzera (uye ichazviitawo kune Treasure).
- Kune rimwe divi, mutengesi anobhadhara VAT pamwe nekuwedzera iyo. Asi, mukuchinjana, haufanirwe kuisa iyo invoice mukudzoka kweVAT.
Iwe unofanirwa kuziva kuti mutengesi (munyaya iyi iwe nekuti iwe ndiwe unotengesa kune yekupedzisira mutengi uye iwe hauite shanduko kune zvigadzirwa) haubatsiri kana kumukuvadza kubva pakusanganisira kuenzana kwekuwedzera pane invoice. Chinhu chega ndechekuti, pachinzvimbo chekubhadhara Treasury 21%, unobhadhara 21% pamwe nekuwedzera iyo.
Muchiitiko chemutengesi (kana kuti, mutengi) hazvimubatsiri iye pachake zvakare, kunze kwekunge asina kuunza iyo invoice muchiziviso chake. Asi izvo zviri pamutengo wekubhadhara zvakanyanya kune chigadzirwa.
Muripo wekuenzana unoshanda riini?
Zvinoenderana nemutemo unodzora iyo special equivalence surcharge regime, pane maviri mamiriro ekuti inoshanda:
- Mukuendesa pfuma yemunhu kana Semoventes kubva kumabhizinesi kuenda kune vatengesi.
- Kana mutengesi achitora intra-community acquisitions, kunze kwenyika uye kutora kwezvinhu, nyaya iyi ine mhosva yekudyara.
Chii chinonzi equivalence surcharge
Paunenge uchigadzira invoice ine yakaenzana kubhadharisa, fomati yainoshandisa yakangofanana neyaunowanzo kugadzira. Nekudaro, pazasi chaipo paunoisa iyo 21% VAT, unofanirwa kuisa imwe "mutero", inova iyo yakaenzana muripo.
Yaizova yakawanda sei?
Zvakanaka, zvinoenderana neVAT yakabhadharwa. Kana zvigadzirwa zvako zviri chikamu cheiyo VAT yakajairika, ipapo iwe unowedzera 5,2% yekuchaja.
Kana iyo VAT yakaderedzwa (iyo, sezvamunoziva, iri 10%), iyo yekuwedzera inoderedzwa zvakare, mune iyi kesi kusvika 1,4%.
Uye chekupedzisira, kana iwe ukatengesa zvigadzirwa pamwero wakadzikiswa zvakanyanya (4%) yako yekuwedzera ichave 0,5%.
Uyezve, kana chigadzirwa chiri kutengeswa ifodya, unofanira kuziva kuti rudzi rwekuenzana kwemari yekuwedzera haiwire mukati mekare, asi i1,75%.
Paunenge uchinge wazviverenga, iwe unofanirwa kuzviratidzira pane invoice, iyo inozowedzerwa pamwe neVAT uye hwaro hwekutenga kuti uwane iyo yekupedzisira iyo yekupedzisira mutengi anofanira kubhadhara.
Iye zvino zvawave nezano ririnani rekuenzana kubhadharisa, nguva inotevera paunokumbirwa invoice nayo, zvirokwazvo uchakwanisa kuiratidza zvirinani. Wakambozviwana uri mumamiriro ezvinhu aya here?