I-VAT, kwabaningi, iyikhanda elikhulu. Noma ngabe uyazisebenza noma ungumuntu ohlelweni olujwayelekile, noma ngabe uyasebenza noma cha, i-VAT iyingxenye yempilo yakho nokwazi ukubala i-VAT kubalulekile.
Ngakho-ke, namhlanje sifuna ukukhuluma nawe ngale ntela enokuzwelana okuncane. Noma kunjalo, ukubala i-VAT kungakusiza ukuthi uthenge ngokuhlakanipha noma ungakhohliswa. Ingabe usukulungele ukufunda okwengeziwe?
Yini i-VAT
I-VAT empeleni iyona Intela Eyengeziwe. Kodwa-ke, yaziwa kakhulu nge-VAT, futhi kuyintela engaqondile esebenza kuzo zombili izimpahla zabathengi nezinsizakalo ezenziwa, kungaba yinkampani noma ngomunye umuntu.
Kungani ibhekwa njengentela engaqondile? Ngoba empeleni kuzoncika ohlotsheni lomkhiqizo othengwayo. Isibonelo, okuhle okuyisisekelo, njengobisi, ushizi, noma amazambane akufani; kune-PS5 console, manje eseyimfashini.
I-VAT kufanele ikhokhwe cishe ngaso sonke isikhathi, noma ngabe uyathenga noma ngabe uyazisebenza futhi / noma wethula i-invoice ngoba leyo mali ye-VAT oyitholayo kufanele ikhokhwe kuMgcinimafa. Kepha, uyazi ukuthi kunezinhlobo eziningana ze-VAT? Njengamanje, i-VAT eSpain ingama-21% (yize kunamahlebezi okuthi bazoyinyusa ibe ngu-23%). Kodwa-ke, kuya ngemikhiqizo, kunolunye uhlobo lwe-VAT.
Amanani e-VAT
Ukugxila emazingeni e-VAT, namuhla ungathola izinhlobo ezintathu ze-VAT okulandelayo:
I-VAT engu-21%
Le yi-VAT ejwayelekile, okuvamile cishe kwayo yonke imikhiqizo nezinsizakalo, Ngaphandle kwamacala esizowabona ngezansi. Isibonelo, uma uthenga umkhiqizo ongabalulekile, i-VAT efakwa kuwe ingama-21% (amakhonsoli, imidlalo yevidiyo, ifenisha ...).
I-VAT engu-10%
Le VAT ithathwa njengencishisiwe, futhi ayithinti imikhiqizo eminingi nezinsizakalo, kepha uzoyithola, ngokwesibonelo, ekuthuthweni kwabagibeli (isitimela, ibhasi ...), emahhotela, imibukiso, njll.
I-VAT engu-4%
Okubizwa ngokuthi "kuncishiswe kakhulu". Futhi akuyona into engaphansi. Yiyona oyithola kufayela le- imikhiqizo yokuqala edinga, okusho ukuthi, ekudleni, ezincwadini, omagazini abangakhangisi, imithi… Kafushane nje, konke okudingekayo osukwini nosuku.
Kukhona nemikhiqizo nezinsizakalo ezikhishwe kwi-VAT
Ngaphezu kwezilinganiso ze-VAT ozibonile, kufanele wazi ukuthi kunezimo ezithile lapho i-VAT ingakhokhiswa (noma ingakhokhelwa). Isibonelo, kwezemfundo, kwezenhlalo, kwezamasiko, kwezemidlalo….; ku-real estate, umshuwalense noma ukusebenza kwezezimali; noma emisebenzini yezokwelapha.
Ungayibala kanjani i-VAT
Kepha ake siqhubekele kokuthandayo kakhulu: Bala i-VAT. Njengoba ubonile ngaphambili, Into yokuqala okufanele uyazi ukuthi ngabe insizakalo noma umkhiqizo wakho ufakiwe kuhlobo oluthile lwe-VAT noma olunye, okungukuthi, uma yehliswe kakhulu, uma incishisiwe noma ngabe iyona ejwayelekile. Noma, ngethemba, uma ngabe ikhululiwe i-VAT.
Uma usukwazi, kufanele wenze ukubala. Isibonelo, cabanga ukuthi insizakalo yakho ibiza ama-euro angama-100 + ne-VAT. Lokho kusho ukuthi kufanele uqoqe ama-euro akho ayi-100 nengxenye ehambelana ne-VAT. Manje, ake ucabange ukuthi le VAT iyona ejwayelekile, okungukuthi, i-21%.
Ngakho-ke kwi-invoyisi kufanele ibukeke kanjena:
Ingqikithi: 100 euros + 21% VAT.
Yimalini ama-21 & 100 euros? Angama-euro angama-21, nokuyinto oyisekelayo evela ku-VAT. Ngamafuphi, inani lakho lonke lizoba: ama-euro ayikhulu + ama-euro angama-100 (i-VAT) = ama-euro ayi-21.
Noma ngabe une-eCommerce, isitolo sangokwenyama, insizakalo yobuchwepheshe ... kufanele ufake i-VAT. Ezinye izitolo, ukuheha ukunakwa ngamanani azo aphansi, abakwenzayo ukubeka lezi ngaphandle kwe-VAT, futhi bayeluleka kodwa ngokubhala okuncane.
Ngakho-ke, lapho uqala ukuthenga bese ufaka iVAT, uyabona ukuthi empeleni ayishibhile njengoba ubucabanga ekuqaleni. Ngakho-ke qaphela uma kungenzeka kuwe.
Ifomula yokubala i-VAT eSpain
Ukwenza kube lula, lapha sikushiya ifomula yokubala i-VAT yemikhiqizo noma izinsizakalo kuye ngohlobo okufanele ufake isicelo.
Bala i-VAT ngo-4%
Uma kuyi-VAT encishiswe kakhulu, ifomula imi kanjena:
Intengo engenayo i-VAT x 1,04.
Kepha kungenzeka ukuthi yini ufuna ukwazi ukuthi ingakanani i-4% VAT, okungukuthi, inani elihambisanayo.
Ngalokho, ungakusebenzisa lokhu:
IVAT (4%) = (Intengo yomkhiqizo / yesevisi x 4) / 100
Noma yini efanayo:
I-VAT (4%) = Intengo yomkhiqizo / yesevisi x 0,04
Bala i-VAT ngo-10%
Uma kuyi-VAT encishisiwe, ifomula ithi:
Intengo engenayo i-VAT x 1,10.
Manje uma ufuna yazi ukuthi yini iVAT ehambelana nawe, lapho-ke kuzofanela uqale uthole inani elihambisanayo le-VAT, okungukuthi:
IVAT (10%) = (Intengo yomkhiqizo / yesevisi x 10) / 100
Noma yini efanayo:
I-VAT (10%) = Intengo yomkhiqizo / yesevisi x 0,10
Futhi-ke, umphumela wokugcina uzoba:
Ingqikithi = Intengo yomkhiqizo ngaphandle kwe-VAT + VAT (ibalwe ngaphambili)
Bala i-VAT ngo-21%
Futhi uma kuyi-VAT ejwayelekile, khona-ke:
Intengo engenayo i-VAT x 1,21.
Enye indlela, edida kakhulu, ukuba nentengo ngaphandle kwe-VAT bese uyiphinda ngo-21 bese uyihlukanisa ngo-100. Kodwa-ke, okutholayo lapha yiVAT uqobo, okungukuthi, inani elihambisana neVAT kufanele-ke ingeze entengo yomkhiqizo ngaphandle kwe-VAT ngomphumela ophelele.
Ngamanye amazwi:
IVAT (21%) = (Intengo yomkhiqizo / yesevisi x 21) / 100
Noma yini efanayo:
I-VAT (21%) = Intengo yomkhiqizo / yesevisi x 0,21
Futhi inani lizoba:
Ingqikithi = Intengo yomkhiqizo ngaphandle kwe-VAT + VAT (ibalwe ngaphambili)
Ungayibala kanjani i-VAT ngentengo ye-VAT
Kunezikhathi lapho udinga ukwazi ukuthi yini i-VAT entweni oyithengile. Ngoba ukhokha inani eliphelele, kodwa empeleni, lapho ubona i-invoyisi, inokwehla kwentengo yomkhiqizo ngakolunye uhlangothi ne-VAT kolunye.
Kodwa, Ungasazi kanjani leso sibalo uma leyo esinayo iyinani eline-VAT? Yebo, into yokuqala ukwazi ukuthi lowo mkhiqizo noma leyo nsizakalo iwela ngaphakathi kwe-VAT encishiswe kakhulu, encishisiwe noma ejwayelekile.
Uma ngabe kuncishiswe kakhulu, sinefomula ephelele esikunike yona ngaphambili:
Inani = Inani elingenayo i-VAT x 1,04.
Lapha sazi iTotal kanye ne-1,04 eyiVAT. Kepha hhayi intengo ngaphandle kwe-VAT. Ngakho-ke, ngesibalo esincane, siyasiguqula:
Intengo engenayo i-VAT = Ingqikithi (intengo ene-VAT) / 1,04.
Futhi, ngaleyo ndlela, sithola intengo yomkhiqizo ngaphandle kwe-VAT.
Uma kungukuthi kuncishisiwe, ifomula efanayo kufanele ilandelwe, okungukuthi:
Intengo engenayo i-VAT = Ingqikithi (intengo ene-VAT) / 1,10.
Futhi okujwayelekile:
Intengo engenayo i-VAT = Ingqikithi (intengo ene-VAT) / 1,21.