Xa sithetha ngeArhente yeRhafu kunye neRhafu, ngokuqinisekileyo iinwele zakho ziya kuma. Kumaxesha amaninzi sisoyika ukuba asizenzi kakuhle izinto kwaye sizifumana sinesaziso esivela kuNondyebo apho bafuna khona imali kuthi sikhatshwa "sisigwebo" esihambelanayo. Ngoko ke, namhlanje sithetha ngayo intlawulo eyongezelelweyo yokulingana.
Kodwa yintoni enye intlawulelo yokulingana? Ngubani ohlawulayo? Ingaba isebenza kanjani? Ukuba ufuna ukuyazi le "rhafu" inxulumene neVAT, sikunceda uyiqonde ngokupheleleyo.
Yintoni intlawulo eyongezelelweyo yokulingana
Masiqale ngokuchaza ukuba yeyiphi intlawulelo elinganayo. Kule meko, kuya kufuneka ukhumbule ukuba yirhafu engathanga ngqo. Kuthetha uthotho lweembophelelo zabasebenza ngokukhululekileyo, iinkampani, amaziko kunye neenkampani, nokuba ziinkonzo okanye amashishini, kunye neenkampani zasekuhlaleni.
Kwaye yintoni le ntlawulelo ilinganayo? Kulungile umthetho okhethekileyo osebenza kwi-VAT. Ngamanye amagama, yiVAT ekhethekileyo ehlawulwa kuphela ngabathengisi kuba iimveliso abazithengisayo aziziguquli.
Umzekelo, cinga ukuba unayo ivenkile yeti. Iti uyayithenga kubanikezeli ngeenkonzo ukuze ukwazi ukuyithengisela abathengi, kodwa awuyiguquli, kodwa, ngandlela thile, usebenza njengomlamli phakathi komthengisi kunye nomthengi. Ewe, olu hlobo lomsebenzi, ukongeza ekunyanzelweni yi-VAT, iya kuba nentlawulo eyongezelelweyo yokulingana.
Ngubani ochaphazelayo
Ngoku ukuba uyazi ngakumbi malunga nento esiyithethayo, kwaye sikuxelele kancinci malunga nokuba ngubani "osokolayo", masikhe singene kuyo.
Ngokwemigaqo ye-arhente yerhafu, intlawulelo yokulingana ichaphazela ngokuthe ngqo Intengiso, kubantu abathile okanye kwiinkampani zasekuhlaleni, kumalungu oluntu, ekuhlaleni iipropathi, amafa aqhelekileyo ...
Kwimeko yabathengisi, ayinguye wonke umntu ekufuneka eyihlawule le "rhafu", kodwa inyanzelekile kuphela kwabo bafaka i-invoice ngaphezulu kwe-20% yentengiso yabo ngokwenza i-invoicing abathengi abaqeqeshiweyo kunye noosomashishini.
Ngokuchasene noko, imisebenzi yemizi-mveliso, iinkonzo kunye norhwebo ngokuthengisa ngokubanzi luya kukhululwa kule ntlawulo ingaphezulu.
Zeziphi iimveliso ezingafakwanga
Nangona sikuxelele ukuba intlawulelo yokulingana ichaphazela ezo zinto zithengiswa ngokuthe ngqo ngaphandle kokuziguqula, oko akuthethi ukuba zonke iimveliso zibandakanyiwe kuyo. Ngapha koko, kukho ezinye iimveliso ezingayi kuhlawulwa kule "rhafu". Asithethi nje ngento yokuba ngaphezulu kwe-20% yentlawulo yenziwa kubasebenzi abazisebenzelayo kunye / okanye kwiinkampaniEndaweni yoko, ukuba uthotho lweemveliso luyathengiswa, akufuneki bangene kulawulo lokulinganisa olulinganayo. Zithini ezo mveliso? Ewe: izithuthi, impahla yesikhumba (kodwa hayi iingxowa okanye izipaji), iimveliso zepetroleum, ubucwebe, oomatshini beshishini, izinto zakudala, izinto zobugcisa zantlandlolo, iiminerali, intsimbi, intsimbi, iinxalenye kunye neziqwenga ...
Isebenza njani intlawulelo yokulingana
Ukuze yonke into icace kuwe. Khawufane uthengise. Umntu "onyanzelekileyo" ukuba aphathe le ntlawulelo ilinganayo ngumboneleli, ekufuneka i-invoyisi yakhe ibonakalise le ntlawulo ingaphezulu. Nangona kunjalo, Yenziwe ngendlela ethile kwaye oku kudityaniswe ne-VAT uqobo, ukusukela ngokuxhomekeke kwi-VAT exhaswa, utshintsho olongezelelweyo lokulingana
Umzekelo, ukuba iVAT oyibekileyo yi-21%, ke intlawulo eyongezelelweyo yi-5,2%. Ukuba i-VAT yi-10%, umrhumo okhoyo ngokulinganayo yi-1,4%. Okokugqibela, ukuba iVAT yi-4%, intlawulo eyongezelelweyo iya kuba yi-0,5%.
Ngale ndlela, i-invoyisi yomthengisi kufuneka ibonakalise zombini isiseko serhafu kunye ne-VAT kwaye, ngokuxhomekeke koku, intlawulo eyongezelelweyo ehambelana nayo.
Izibonelelo kunye nezinto ezingalunganga kwintlawulo eyongezelelweyo yokulingana
Nokuba ucinga ntoni malunga nentlawulo eyongezelelweyo yokulingana, inyani kukuba ukongeza kububi obubonayo, ikwanazo neenzuzo.
Phakathi kwazo, eyona iphambili kwaye ibaluleke kakhulu kukuba Umthengisi, kule ntlawulo ingaphezulu, akanasibophelelo sokubhengeza iRhafu-ntengo okanye ukugcina iincwadi ze-accounting.
Kwicala layo, eyona nto imbi malunga nale ntlawuliso kukuba i-VAT ekuthengeni ayinakutsalwa, oko kuthetha ukuba kuya kufuneka uthathe iindleko eziphezulu, kuba kwelinye icala unayo i-VAT kwelinye icala intlawulelo elinganayo.
Uxanduva lokulingana (kunye nokuxolelwa)
Ukuba ungomnye wabo bachaphazeleka yintlawulelo yokulingana, kuya kufuneka wazi ukuba kukho uthotho lwezibophelelo; kodwa iyasikhulula nakwabanye. Ngokukodwa, iya kunyanzeliswa:
- Ababoneleli ngeziqinisekiso ukuba sigutyungelwe yile ntlawulo ingaphezulu kwaye, ke ngoko, kufuneka bangene kwii-invoyisi. Kuxa ke i-VAT ihlawulwe kumnikezeli ngeenkonzo, kunye nentlawulo eyongezelelweyo kwaye ke bona bayijongile ukuyibhatala kwi-Ofisi kaNondyebo.
- Gcina kwaye ubhale ii-invoyisi, kuba zibonisa inkcitho ekwimo eyi-130 ye-IRPF.
- Khupha ii-invoyisi, kodwa kuphela xa umxhasi eyicela. Ukuba akunjalo, irisithi yokuthenga ingaphezulu ngokwaneleyo. Ngaphandle kokuba intengiso yoluntu ngaphakathi, apho unyanzelekile ukuba unamathisele i-invoyisi, nokuba umamkeli ngumntu osemthethweni okanye uLawulo loLuntu.
- Imbopheleleko yokubuyiselwa kweRhafu-ntengo kwabo bathengi bathenga iimveliso kwaye baya kwelinye ilizwe ngaphandle koluntu. Le VAT inokucelwa ngefomu 308.
Ngaba kukho ukukhululwa?
Ewe ewe, ukongeza kwezo zibophelelo, zikho nezinye iinkalo ukulingana okuzihlawulisayo ngokwazo okusikhulula kuzo. Zezi:
- Musa ukuyivelisa iVAT 303 (ngekota) okanye ifom 390 (ngonyaka). Oku kuthetha ukuba asizukuhlawula VAT.
- Ngokungayibhatali iVAT, akukho mfuneko yokugcina incwadi yeVAT nokuba yeyiphi na (ngaphandle kokuba kukho eminye imisebenzi okanye intengiso apho siyisebenzisa khona).
- Akukho sinyanzelo kwintengiso ye-invoyisi koosomashishini, iingcali okanye abantu, okoko nje ijolise ekusebenziseni ilungelo lobume berhafu, ukuhanjiswa kwelinye ilizwe lelungu, ukuthunyelwa kwelinye ilizwe kwaye xa umamkeli enguRhulumente woLawulo okanye umntu osemthethweni owenza ungazenzi usomashishini okanye ingcali.
Okokugqibela, sifuna ukukushiya imigaqo elawula intlawulo eyongezelelweyo yokulingana. Ezi zi:
- Amanqaku 148 ukuya ku-163 oMthetho 37/1992, kaDisemba 28, 54 ukuya ku-61 weRoyal Decree 1624/1992, kaDisemba 29, 3.1.b) kunye ne-16.4 yeRoyal Decree 1619/2012, kaNovemba 30.
- Umthetho 28/2014, kaNovemba 27 (BOE wama-28) kunye noMmiselo wasebukhosini u-1073/2014, ka-Disemba 19 (BOE wama-20), zombini zisebenza ukusukela nge-01/01/2015.
Ngaba unemibuzo engaphezulu ngentlawulo eyongezelelweyo yokulingana?