Isibali samahhala se-VAT samazwe onke e-EU, i-UK, iSwitzerland, ne-Norway. Engeza noma susa i-VAT ngokushesha. Ixhasa wonke amavoti ejwayelekile, ahungulwa, nangeziwe ahungulwa.
Kubuyekezwe kokugcina:
Isibali se-VAT
I-VAT (Intela Engeziwe) intela engaqondile efakiwe entenyweni yokugcina yezimpahla nezinsizakalo. Ku-EU, amazinga abonakalayo ahluka ku-17% eLuxembourg kuya ku-27% eHungary. Amazwe amaningi futhi asebenzisa amazinga anciphisiwe ezimpahla ezibalulekile njengokudla, imishanguzo, nezincwadi.
Amafomula
Engeza i-VAT: Gross = Net × (1 + Izinga le-VAT / 100). Ngokwesibonelo: i-€100 net nge-20% VAT = €100 × 1.20 = €120 gross.
Khipha i-VAT: Net = Gross / (1 + Izinga le-VAT / 100). Ngokwesibonelo: i-€120 gross nge-20% VAT = €120 / 1.20 = €100 net. Iphutha elivamile ukuphindaphinda ngqo (€120 × 0.20 = €24) — lokhu akukhona ngoba i-VAT ibalwa entweni net.
Izindlela Ezikhethekile
Uma ibhizinisi elizweni le-EU elilodwa lithenga izinsizakalo kumhlinzeki kwelilodwa, ku-ndlela ye-reverse charge esebenzayo — umthengi uzibhala i-VAT ngezinga lalelizwe lakhe. Lokhu kuvamile kuzinsizakalo zedijithali, ukwelulekwa, nezinhlelo ze-B2B zaphakathi namazwe.
Kusukela ngo-Julayi 2021, uhlelo lwe-EU OSS (One-Stop Shop) luvumela amabhizinisi athengisa kubathengi kwamanye amazwe e-EU ukubika nokukhokha i-VAT emazweni angu-1 kuphela. Umkhawulo ingu-€10,000 wokuthenga phakathi namazwe e-EU ngomnyaka.
Izibali Ezihlobene
Ukuze uthole izibalo zemali ezihlobene, bona i-isibali samaphesenti zethu, i-isibali sesikweletu, ne-isibali sezindleko zikaphethiloli.
Amacala Okusetshenziswa Okuwusizo
Ikhipha ama-invoyisi
Ukwengeza i-VAT kuzintengo ngaphambi kokuthumela ama-invoyisi kumakhasimende.
Ihlola isisekelo sentela
Ukukhipha inani lesamba senani lilonke eliboniswa kurisidi.
Uhwebo lwamazwe ngamazwe
Ihlola ukuthobela izilinganiso zasendaweni lapho uhweba kwamanye amazwe kuyo yonke i-EU.
Faka i-VAT
Amabhizinisi abhaliselwe i-VAT angaphinda afune i-VAT efakiwe ekuthengeni kwemisebenzi ekhokhiswa intela.
Ukukhululwa ku-VAT
Izinsizakalo zezezimali, ukunakekelwa kwezempilo, imfundo, nezinsizakalo zeposi ngokuvamile azikhululwa.
Izilinganiso ze-VAT ze-EU
Isilinganiso esimaphakathi esijwayelekile ~21%. I-Luxembourg 17%, Hungary 27%, UK 20%, Switzerland 8.1%.
I-VAT (Value Added Tax) yintela yokusebenzisa esebenziswa kwimpahla nezinsizakalo ezikhumulweni ngakunye zokukhiqiza nokusabalalisa. E-EU, ilungu ngalinye elami libeka amavoti alo e-VAT ngaphakathi kwemkhawulo emiwe nge-EU. Amazinga ejwayelekile ahlukahluka kusukela ku-17% (Luxembourg) kuya ku-27% (Hungary).
Ukuengeza i-VAT entengo yekhipha, phinda inani lekhipha nge-(1 + izinga le-VAT / 100). Ngokwesibonelo: 100 ikhipha nge-20% ye-VAT = 100 x 1.20 = 120 eyengeziwe.
Ukususa i-VAT entengo eyengeziwe, hlukanisa inani leyengeziwe nge-(1 + izinga le-VAT / 100). Ngokwesibonelo: 120 eyengeziwe nge-20% ye-VAT = 120 / 1.20 = 100 ikhipha.
Amazwe amaningi e-EU asebenzisa amavoti e-VAT ahungulwa empahla nezinsizakalo eziyimfuneko njengokudla, imithi, izincwadi, nokuhlala ehotela. Ngokwesibonelo, i-Bulgaria isebenzisa izinga lehungulwe eli-9% ezihotela nezindaweni zokudlela, uma kuqhathaniswa nezinga ejwayelekile eli-20%.
Yebo. Ngaphezu kwonke amalungu angama-27 e-EU, isibali sihlanganisa i-United Kingdom (20%), i-Switzerland (8.1%), ne-Norway (25%).