Phakathi kwezinqubo ongazenza kwa-Tax Agency (Treasury), enye yezingaziwa kakhulu ngoba ayisetshenziswa kakhulu ngumuntu, imodeli 349. Kuyisimemezelo esifundisayo semisebenzi yomphakathi.
Uma le modeli engu-349 ungayazi, namhlanje sifuna ukusebenza njengesiqondisi ukuze ukwazi ukuthi imodeli le ibhekisa kuphi, yenzelwe ini, kufanele yethulwe kangaki nokuthi kufanele igcwaliswe kanjani ukuze iphelele futhi ayidonsi amehlo (noma okubi kakhulu, bakubeka unswinyo).
Yini iModel 349?
Ngokusemthethweni, uma usesha i-Tax Agency ukuthola iFomu 349, kubonakala sengathi kubhekiswa ku- a Isimemezelo Esifundisayo. Isitatimende esifingqiwe sokuthengiselana okungaphakathi komphakathi ". Ngakho-ke, siyaqonda ukuthi le dokhumenti isebenza ku yenza isitatimende mayelana nokusebenza kwangaphakathi komphakathi okwenzeka namakhasimende kanye nabaphakeli abangaphakathi kwe-European Union.
Hlala wazi ukuthi ukusebenza ngaphakathi komphakathi empeleni yiluphi uhlobo lokuthenga noma lokuthengisa, noma ngabe yizinsizakalo noma izimpahla, ezenzeka phakathi kwenkampani noma ezisebenzelayo, kunoma yiliphi elinye izwe le-European Union.
Isibonelo, ake ucabange ukuthi ungumlobi futhi uceliwe eJalimane ukuthi ulungiselele incwadi ngeSpanishi. Lo msebenzi uzothathwa njengokusebenza komphakathi njengoba kunikezwa insizakalo kwelinye izwe eliyilungu. Vele, ukuze sikwenze, kubalulekile ukuthi, kwifomu 036, sibhalise kuRegistry ye-Intra-Community Operators (ROI).
Ngubani okufanele afake ifomu 349
Impela manje njengoba usufunde okungenhla ukhumbule okunye ukusebenza okwenzile futhi obekungahle kwenziwe kulesi simo. Futhi, awukwethulanga imodeli 349.
Kufanele ukwazi lokho Abantu ababophezelekile ukuyethula yibo bonke labo abathola izimpahla noma abathengisa izimpahla emazweni angamalungu e-EU. Ngokunjalo, labo abaletha izinsizakalo kwezinye izinkampani ezisemazweni e-EU nabo babophezelekile inqobo nje uma kuhlangatshezwane nemibandela elandelayo:
- Ukuthi umsebenzi noma isevisi akuqondakali ukuthi kunikezwa endaweni yokusetshenziswa kwentela.
- Ukuthi kufanele bakhokhiswe intela kwesinye isimo selungu.
- Lapho umamukeli engusomabhizinisi noma uchwepheshe futhi indlunkulu yakhe isezweni lelungu le-EU; noma umuntu osemthethweni.
- Ukuthi umamukeli ungumuntu okhokhiswa intela.
Ukugcwalisa kangaki
Kufanele ukwazi lokho IFomu 349 lingaqedwa nyangazonke, ngekota noma ngonyaka. Konke kuzoncika ekusebenzeni okwenzayo, kungaba namakhasimende noma abahlinzeki, abavela kwamanye amazwe angamalungu e-EU. Uma kwenzeka wenza okuncane kakhulu, ungakhetha ukukwenza minyaka yonke.
Kepha uma wenza okuningi ngenyanga, kungcono ukukumemezela njalo ngenyanga ukugwema ukukhohlwa okunye (nokuthi ungathola inhlawulo).
I-Tax Agency uqobo ikusiza ukwazi ukuthi kufanele uyifayele kaningi kangakanani. Yize beveza ukuthi kungcono ukukwenza njalo ngenyanga, banikeza nenketho yezinye izindlela. Vele, kufanele uhlangabezane nezidingo:
- Endabeni yokwethulwa ngekota, kuzodingeka ube nenani lemisebenzi yangaphakathi komphakathi yekota (nakwezine ezedlule) ezingeqi kuma-euro angama-50.000 (kungabalwa i-VAT). Lokho ukusho ukuthi, phakathi nezindawo ezine zangaphambilini, naleso esisebenzayo, la ma-euro angama-4 akufanele weqiwe.
- Endabeni yesethulo saminyaka yonke, inani lemisebenzi, ngokuya ngonyaka owedlule, akumele lidlule ama-euro ayizi-35.000. Lokhu kungenziwa futhi lapho inani eliphelele lokuthengiswa "kwezimpahla ezikhululiwe - hhayi izindlela ezintsha zokuhamba" ezihambelana nonyaka owedlule zingadluli ama-euro ayi-15.000.
Uma ukhetha i- isethulo ngekota, kufanele wazi ukuthi kufanele usethule ezinyangeni zika-Ephreli (ikota yokuqala), uJulayi (ikota yesibili), u-Okthoba (ikota yesithathu), noJanuwari (ikota yesine). Ezimweni ezintathu zokuqala, igama lokwenza lokho lisuka ku-1 liye ku-20; kepha engxenyeni ehambelana nekota yesine isethulo sivunyelwe kuze kube nguJanuwari 30.
Uma ukwenza njalo ngenyanga, leli gama lisuka ku-1 liye ku-20 lenyanga elandelayo; futhi uma kungonyaka, kuzodingeka wethule kusukela ngoJanuwari 1 kuya ku-30 wonyaka olandelayo (ibhalansi yonyaka wonke owedlule).
Ungayigcwalisa kanjani ifomu 349
Ukugcwalisa ifomu le-349 kungaba, njengamanye amamodeli we-Tax Agency, kudideke ngandlela thile. Uma kungokokuqala ukuthi ubhekane nakho, ungahle wesabe ukungakwenzi kahle. Ngakho-ke, lapha sizokukhombisa igxathu negxathu okufanele ukwenze ukuze ukwethule kahle.
Into yokuqala oyidingayo iya eNdlunkulu ye-elekthronikhi ye-Tax Agency, endaweni ye-Taxes and Fees Informative Declarations. Uzodinga i-ID yakho ye-elekthronikhi noma ikhodi ye-PIN ukwenza inqubo.
Uma usungaphakathi, ungavula imodeli 349. Kulokhu, uzothola isikrini sokuqala lapho bazokubuza khona uma ufuna ukungenisa idatha kusuka kufayela noma ukwenze ngesandla.
Uma ungenisa ifayili, yonke idatha izogcwaliswa ngokuzenzakalela, kepha esimweni sokwenza ngesandla kuzofanela uzenzele wena. Sizogxila kule nketho.
Isikrini esilandelayo esizovela sizoba Ukusebenza komphakathi. Lapho kufanele ungeze bonke abantu, izinkampani noma izinkampani okufanele uzimemezele ngoba zihlangabezana nezidingo eziceliwe. Futhi udinga? Yebo:
- I-NIF yomsebenzisi we-intracommunity.
- Igama noma isizathu senhlalo.
- Inani lalokho kuthengiselana okwenziwe.
- Ukhiye wokusebenza.
- Ikhodi yezwe lapho imisebenzi yenziwe khona.
Kufanele ugcwalise okukodwa kokuhlinzwa ngakunye oke waba nakho ngendlela yokuthi bonke bazosindiswa futhi babhaliswe ngohlobo lohlu. Ekugcineni, kuzofanele ubheke kuphela ukuthi yonke idatha ilungile yini. Sayina uthumele bese wenza iphepha elilodwa elincane ukwenza.
Kulokhu awudingi ukukhokha noma yini ngoba kuyimbuyiselo efundisayo kuphela. Kodwa-ke, kubaluleke kakhulu ukugcwalisa lonke ulwazi abalucela "iklayenti" ngalinye ukuze i-Agency Agency ingaluceli lolo lwazi bese ubhekana nesijeziso sokungayinaki imininingwane.