IVAT, yabaninzi, yintloko ebuhlungu. Nokuba uziqeshile okanye ungumntu okwisikimu ngokubanzi, nokuba uyasebenza okanye awusebenzi, iVAT yinxalenye yobomi bakho nokwazi indlela yokubala iVAT kubalulekile.
Ke ngoko, namhlanje sifuna ukuthetha nawe malunga nale rhafu ingenalo uvelwano oluncinci. Nangona kunjalo, ukubala iVAT kunokukunceda uthenge ngobulumko okanye ungalahlekiswa. Ngaba ukulungele ukufunda okungakumbi?
Yintoni iVAT
IVAT yeyona nto Umgangatho werhafu edityanisiweyo. Nangona kunjalo, yaziwa njenge-VAT, kwaye yirhafu engathanga ngqo esebenza kuzo zombini iimpahla zabathengi kunye neenkonzo ezenziwayo, nokuba yinkampani okanye ngomnye umntu.
Kutheni le nto ithathwa njengerhafu engathanga ngqo? Kuba enyanisweni kuya kuxhomekeka kuhlobo lwemveliso ethengwayo. Umzekelo, into etyiwayo eninzi, enje ngobisi, itshizi, okanye iitapile ayifani; ngaphezu kwekhonsoli yePS5, ngoku esefashonini.
I-VAT kufuneka ihlawulwe phantse ngalo lonke ixesha, nokuba uyathenga okanye uyazisebenza kwaye / okanye wenza i-invoyisi ukusukela loo mali ye-VAT oyifumeneyo kufuneka ihlawulwe kwi-Ofisi kaNondyebo. Kodwa, uyazi ukuba kukho iindidi ezininzi zeVAT? Okwangoku, i-VAT eSpain ngama-21% (nangona kukho amarhe okuba baya kuyinyusa ibe ngama-23%). Nangona kunjalo, kuxhomekeke kwiimveliso, kukho olunye uhlobo lweVAT.
Amaxabiso eVAT
Ukujolisa kumaxabiso eVAT, namhlanje unokufumana iintlobo ezintathu zeVAT zilandelayo:
I-21% yeVAT
Le yiVAT ngokubanzi, eziqhelekileyo phantse zonke iimveliso kunye neenkonzo, Ngaphandle kwamatyala esiza kubona ngezantsi. Umzekelo, ukuba uthenga imveliso engabalulekanga, i-VAT esetyenziswe kuwe yi-21% (ii-consoles, imidlalo yevidiyo, ifanitshala ...).
I-10% yeVAT
Le VAT ithathwa njengencitshisiweyo, kwaye ayichaphazeli iimveliso kunye neenkonzo ezininzi, kodwa uya kuyifumana, umzekelo, kwezothutho lwabakhweli (uloliwe, ibhasi ...), kwiihotele, kwimiboniso, njl.
I-4% yeVAT
Oko kubizwa ngokuba "kuncitshiswe kakhulu". Kwaye ayisiyonto encinci. Yeyona uyifumana kwi Iimfuno zokuqala, Oko kukuthi, ekutyeni, ezincwadini, iimagazini ezingathengisiyo, amayeza… Ngamafutshane, yonke into eyimfuneko kubomi bemihla ngemihla.
Kukwakho iimveliso kunye neenkonzo ezixolelweyo kwiVAT
Ukongeza kwiirhafu ze-VAT ozibonileyo, kuya kufuneka ukhumbule ukuba kukho iimeko ezithile apho i-VAT ingabizwa (okanye ihlawulwe). Umzekelo, kwezemfundo, kwezentlalo, kwezenkcubeko, kwezemidlalo….; Kwizindlu, iinshurensi okanye ukusebenza kwemali; okanye kwezonyango.
Uyibala njani iVAT
Kodwa masiqhubeke siye kwezona zinto zinomdla kuwe: Bala iVAT. Njengoko ubonile ngaphambili Into yokuqala ekufuneka uyazi kukuba inkonzo yakho okanye imveliso ibandakanyiwe kuhlobo oluthile lweVAT okanye enye, Oko kukuthi, ukuba kuncitshiswe kakhulu, ukuba kuncitshisiwe okanye ukuba nguyena jikelele. Okanye, ngethemba, ukuba akhululwanga iVAT.
Nje ukuba uyazi, kuya kufuneka wenze ukubala. Umzekelo, cinga ukuba inkonzo yakho ixabisa i-euro ezingama-100 + ne-VAT. Oko kuthetha ukuba kuya kufuneka uqokelele i-euro yakho eyi-100 kunye nenxalenye ehambelana neVAT. Ngoku, khawufane ucinge ukuba le VAT yiVAT ngokubanzi, oko kukuthi, ngama-21%.
Ke kwi-invoyisi kufuneka ijongeke ngolu hlobo:
Iyonke: i-100 euros + 21% VAT.
Yimalini i-21 ne-100 lama-euro? Ziyi-euro ezingama-21, yile nto uyixhasayo kwiVAT. Ngamafutshane, itotali yakho iyakuba: 100 euros + 21 euros (VAT) = 121 euro.
Nokuba unayo i-eCommerce, ivenkile ebonakalayo, inkonzo yobungcali ... kuya kufuneka ufake iVAT. Ezinye iivenkile, ukutsala umdla ngamaxabiso azo asezantsi, into eziyenzayo zibeka ezi ngaphandle kweVAT, kwaye bayacebisa kodwa ngoshicilelo oluncinci.
Ke, xa uqala ukuthenga kwaye ukongeza i-VAT, uyaqonda ukuba ayibizi kangako ngendlela obucinga ngayo ekuqaleni. Lumka xa kunokwenzeka ukuba yenzeke kuwe.
Ifomula yokubala iVAT eSpain
Ukwenza lula, apha sikushiya ifomula yokubala i-VAT yeemveliso okanye iinkonzo ngokuxhomekeke kuhlobo ekufuneka ulwenzile.
Bala i-VAT nge-4%
Ukuba i-VAT encitshiswe kakhulu, ifomula imi ngolu hlobo lulandelayo:
Ixabiso ngaphandle kweVAT x 1,04.
Kodwa kunokwenzeka ukuba yintoni ufuna ukwazi ukuba ingakanani i-4% VAT, Oko kukuthi, inani elihambelanayo.
Ukwenza oku, ungasebenzisa oku:
IVAT (4%) = (Imveliso / ixabiso lenkonzo x 4) / 100
Okanye yintoni enye:
IVAT (4%) = Imveliso / ixabiso lenkonzo x 0,04
Bala i-VAT nge-10%
Ukuba iyancitshiswa i-VAT, ifomula yile:
Ixabiso ngaphandle kweVAT x 1,10.
Ngoku ukuba uyafuna yazi ukuba yintoni iVAT ehambelana nawe, emva koko kuya kufuneka kuqala ufumane inani elihambelanayo leVAT, Oko kukuthi:
IVAT (10%) = (Imveliso / ixabiso lenkonzo x 10) / 100
Okanye yintoni enye:
IVAT (10%) = Imveliso / ixabiso lenkonzo x 0,10
Kwaye ke, iziphumo zokugqibela ziya kuba:
Itotali = Ixabiso lemveliso ngaphandle kweVAT + VAT (ebalwe ngaphambili)
Bala i-VAT nge-21%
Kwaye ukuba yi-VAT ngokubanzi, ke:
Ixabiso ngaphandle kweVAT x 1,21.
Enye into enokudideka ngakumbi kukuba nexabiso ngaphandle kwe-VAT uliphindaphinde nge-21 uze ulihlule ngo-100. Kufuneka ke wongeze kwixabiso lemveliso ngaphandle kweVAT ngesiphumo esipheleleyo.
Ngamanye amazwi:
IVAT (21%) = (Imveliso / ixabiso lenkonzo x 21) / 100
Okanye yintoni enye:
IVAT (21%) = Imveliso / ixabiso lenkonzo x 0,21
Itotali iyakuba:
Itotali = Ixabiso lemveliso ngaphandle kweVAT + VAT (ebalwe ngaphambili)
Uyibala njani iVAT kwixabiso leVAT?
Kukho amaxesha apho kufuneka uyazi ukuba yintoni iVAT kwinto oyithengileyo. Kungenxa yokuba uhlawula iyonke, kodwa ngokwenene, xa ubona i-invoyisi, inokuhla kwexabiso lemveliso kwelinye icala kunye neVAT kwelinye icala.
Kodwa, Wazi njani la manani ukuba eli sinalo lixabiso kunye neVAT? Ewe, into yokuqala eyenzekayo kukwazi ukuba loo mveliso okanye inkonzo iwela ngaphakathi kwe-VAT encitshiswe kakhulu, incitshisiwe okanye iVAT ngokubanzi.
Ukuba kuncitshiswe kakhulu, sinendlela egqibeleleyo esikunike yona ngaphambili:
Itotali = Ixabiso ngaphandle kweVAT x 1,04.
Apha siyayazi iTotali kunye ne-1,04 eyiVAT. Kodwa hayi ixabiso ngaphandle kweVAT. Ke, ngemathematics encinci, siyiguqula:
Ixabiso ngaphandle kweVAT = Itotali (ixabiso ngeVAT) / 1,04.
Kwaye, ngenxa yoko, sifumana ixabiso lemveliso ngaphandle kweVAT.
Ukuba iyancitshiswa, ifomula enye kufuneka ilandelwe, oko kukuthi:
Ixabiso ngaphandle kweVAT = Itotali (ixabiso ngeVAT) / 1,10.
Kwaye ngokubanzi:
Ixabiso ngaphandle kweVAT = Itotali (ixabiso ngeVAT) / 1,21.