Lapho uqala ukusebenza njenge-freelancer, enye yezinkinga okufanele icaciswe kuzoba ukulungiswa okulungile kwe-invoyisi nge imodeli ye-invoyisi ezimele. Kungumqulu obalulekile lapho kuzobonakala khona imininingwane edingekayo yokwenza ukuthengiselana, noma ukuthengwa kwezimpahla noma izinsizakalo.
Ukulethwa kwama-invoyisi kumakhasimende nakho kuzokwenza ukuthi kube nokwenzeka ukuthi kutholakale izichasiselo ezihambisanayo ezincwadini zokuthengisa nezemali engenayo, okuzoba yisisekelo sokubalwa kwemali sokubalwa kwezintela okufanele zikhokhwe.
Ukwehluleka ukukhipha lolu hlobo lwedokodo ezimweni ezifanele kuzokwenza ukuthi umuntu ozisebenzelayo abe nomnotho oyisithunzi, futhi angahlangabezana nenhlawulo yentela ngalelo qiniso.
Ama-invoice kufanele afakwe izinombolo ngokulandelana futhi agcinwe njengekhophi yezinkinga ezenziwe. Ezibalweni zabo, i-VAT namaphesenti wentela yomuntu siqu ahambelana nomsebenzi owenziwayo kufanele afakwe.
Ezikhathini eziningi, abantu abaziqashile bayangabaza ngemiqondo okufanele isingathwe, kanye nemininingwane nezidingo okuzofanele kuhlangatshezwane nazo ukuze kulungiselelwe idokhumende yalolu hlobo ngokwemigomo ekhona.
Uma lolu daba lungaqondwa futhi lwenziwa kahle, kucishe kuqiniseke ukuthi labo abazisebenzayo bazogcina sebenezinkinga kuMgcinimafa.
Ake sibukeze ezinye zezici ezibalulekile okufanele sizicabangele.
I-invoyisi yama-freelancers: Idatha ezofakwa
Ukuze i-invoyisi isebenze, kuzofanele ifake phakathi ubuncane bedatha ebalulekile.
Uma kwenzeka imininingwane enganqamuki ingakhonjiswa, noma uma enye idatha edaluliwe inamaphutha, kuzodingeka ukuthi ukhiphe i-invoyisi yokulungisa.
Izingxenye eziyinhloko okuzotholakala kuzo lo mbhalo kuzoba yilezi ezilandelayo:
- Imininingwane yokuthi ngubani okhipha i-invoyisi
- Imininingwane yokuthi ngubani othola i-invoyisi
- Izinga lentela ye-VAT (uma likhona)
- Ingqikithi yemali okufanele ikhokhwe
- Amaphesenti agodliwe enteleni yomuntu siqu engenayo (uma ikhona)
- Usuku lokwenziwa kwemisebenzi
- Usuku okukhishwe ngalo i-invoyisi
- Idatha ephathelene nokusebenza okukhulunywa ngakho
- Inombolo ye-invoyisi
- Isilinganiso sentela (Uma sikhona).
En los idatha yokuthi ngubani okhipha i-invoyisiImininingwane efana negama nesibongo salowo muntu, igama lakhe eliphelele lenkampani, inombolo kamazisi yentela kanye nekheli lakhe (i-NIF) kuzofakwa. Ngemininingwane yokuthi ngubani othola i-invoyisiUma umamukeli ofanayo kungumuntu wemvelo, igama nezibongo zakhe, igama lenkampani ukube bekuyinkampani, ikheli ne-NIF kuzofakwa.
Kubhekiswa ekusebenzeni okukhulunywa ngakho nencazelo yawo, kudingekile imininingwane ephelele ukuze ukwazi ukuthola isisekelo sentela.
Inani eliphelele lokucatshangelwa lizofakwa kufaka phakathi intengo yeyunithi ngaphandle kwentela yokusebenza ngakunye, izaphulelo noma izaphulelo kufanele zifakwe, "uma kusebenza", ezingafakiwe entengo yeyunithi.
Ku inombolo ye-invoyisiNjengakuchungechunge, izinombolo kufanele zilandelane futhi ziqhubeke ngokulandelana okuhambisana nosuku lokukhishwa olunikeziwe. Ama-invoyisi akhishwayo kufanele afakwe izinombolo ngokulandelana; yize njalo ngonyaka uchungechunge olusha luvame ukuqala. Ama-invoyisi akufanele anikezwe izinombolo ngochungechunge njalo ngenyanga.
Kungadalwa uchungechunge oluhlukile uma kwenzeka kunezikhungo eziningana, ukwenziwa kwezimo ezahlukahlukene ezenziwayo noma ezimweni zokulungisa ama-invoyisi.
Este uhlobo lwama-invoyisi okulungisa Akufanele zinikezwe inombolo efanayo nochungechunge njenge-invoyisi yasekuqaleni. Zombili lezi zinhlobo ziyizikweletu ezahlukahlukene futhi akufanele zixutshwe.
Izifanekiso zama-invoyisi
Kunezinhlobo ezahlukahlukene zemodeli ye-invoyisi yama-freelancers.
- Imodeli ye-invoyisi ngaphandle kwe-VAT yama-freelancers nama-SME
- Imodeli ye-invoyisi ye-VAT yabantu abazisebenzayo nama-SME
- Imodeli ye-invoyisi ene-VAT nentela engenayo yomuntu siqu yabantu abaziqashile nama-SME
- Imodeli ye-invoyisi eyenziwe lula yama-freelancers nama-SME
- Imodeli ye-invoice yangaphakathi komphakathi yabazisebenzayo nama-SME
- Isifanekiso se-invoyisi sabantu abazimele abazisebenzelayo
Ake sicacise imininingwane ethile ebalulekile ngamanye ala amamodeli.
Imodeli ye-invoyisi ngaphandle kwe-VAT yama-freelancers nama-SME
Mayelana ne- Imodeli ye-invoyisi ngaphandle kwe-VAT yama-freelancers nama-SME, Kumele kubonwe ukuthi kuzoba nezinhlobo zemisebenzi yobungcweti nemikhiqizo ekhishwe ekusebenziseni i-VAT.
Kubalulekile ukuqonda ukuthi ukwenza i-invoyisi ngaphandle kwe-VAT ngeke kufane nokungayenzi i-invoyisi. Yize lo msebenzi ungakhokhiswa kwi-VAT, kuzofanele ulungiswe futhi umenyezelwe intela yomuntu siqu engenayo.
Eminye imikhiqizo nemisebenzi ekhishwe ku-VAT yile elandelayo.
Imisebenzi yezokwelapha noma yenhlanzeko, kulokhu kuzofakwa nezinsizakalo zezilwane namazinyo ngenhloso yobuhle. Imisebenzi yezemfundo; Imisebenzi yomshwalense neyezezimali; Imisebenzi yezemidlalo engenzi nzuzo, ezenhlalo nezamasiko. Imikhiqizo ethengiswayo; Ukuthengwa kwamasekeni nokuqasha; Imisebenzi yeposi; Amalotho nokubheja.
Imodeli ye-invoyisi eyenziwe lula yama-freelancers nama-SME
Mayelana nemodeli ye-invoyisi eyenziwe lula yabantu abaziqashile nama-SME, ngo-2013 le invoyisi yethulwa. Ishintshe ithikithi ebelikhishwe kuyo yonke imisebenzi efinyelela ku- € 3.000 (kufakwe iVAT).
Kusukela ngaleso sikhathi, ithikithi alemukelwa njengedokhumende elibonisa izindleko futhi i-invoyisi eyenziwe lula ingakhishwa ngabasebenza ngokuzimela emisebenzini emincane engadluli ku- € 400 (kufakwe i-VAT), uma kuzodingeka ukuthi kukhishwe i-invoyisi yokulungisa noma imisebenzi okwakuyisiko ukukhipha ithikithi, uma inani lingadluli ku- € 3.000 (kufakwe i-VAT).
Imisebenzi evumela ukukhishwa kwe-invoyisi eyenziwe lula izoba:
- Ukuthuthwa kwabantu nemithwalo yabo
- Ukusetshenziswa kwemigwaqo ekhokhelwayo
- Ukuthengisa ngokuthengisa
- Izinsizakalo zezinwele - ama-beauty salon
- Izinsizakalo zokuhlanza ezomile nezokuwasha
- Amasevisi wehhotela nezindawo zokudlela
- Izinsizakalo ze-ambulensi
- Ukuhlinzekwa nokusetshenziswa kwezikhungo zemidlalo
- Izinsizakalo zokuthengisa noma ezenzelwe ekhaya zomthengi
- Izinsizakalo ezinikezwa ngama-disco namahholo okudansa
- Ukupaka nokupaka izimoto
Mayelana nedatha nokuqukethwe lolu hlobo lwe-invoyisi olwenziwe lula okufanele lube nalo, singafingqa lokho kumele kucace maqondana nomthumeli, igama lakhe nesibongo, igama lebhizinisi ne-NIF. Izinga lentela futhi ngokukhetha inkulumo ethi "i-VAT ifakiwe"; Idethi yokusebenza, uma yehlukile kunosuku lokukhishwa. Uma i-invoyisi ilungisa, faka phakathi ireferensi ye-invoyisi elungisiwe. Ukukhonjwa kwezimpahla ezilethwayo noma izinsizakalo ezinikeziwe; Ukucatshangelwa okuphelele; Inombolo nochungechunge; Idethi ye-Expedition.
Uma kwenzeka lezi zimo ezilandelayo: ukukhuluma nge- «Umbuso okhethekile wezimpahla ezisetshenzisiwe«; emisebenzini ekhululiwe, kubhekiswe kwimithethonqubo khuluma "ukukhokhisa ngomamukeli”; khuluma "Isikhathi Esikhethekile Sezinhlangano Zokuvakasha".
Imodeli ye-invoice yangaphakathi komphakathi yabazisebenzayo nama-SME
Kumodeli ye-invoice yangaphakathi komphakathi yabantu abaziqashile kanye nama-SME, uma i-invoyisi ikhishelwa iklayenti ezweni lase-European Union, i-VAT ezosetshenziswa izoncika ekutheni yinhle noma isevisi.
Uma i-invoyisi ikhokhiswa inkampani noma umuntu oziqashile, i-invoyisi yenziwa ngaphandle kwe-VAT uma iklayenti libhalisiwe ku "I-Registry ye-Intracommunity Operators" - i-ROI. Uma inhlawulo ikhokhiswa kodwa kumthengi wokugcina, i-VAT yezwe efake isicelo kulokho kuhle izosetshenziswa. Kuzobandakanya ukubhaliswa ezweni, ngaphandle kokungadluli umkhawulo wentela yokuthengisa obekwe yiziphathimandla zentela zezwe leklayenti.
Endabeni yokukhokhisa insizakalo, noma ngabe iyinkampani noma izisebenzele, kwenziwa i-invoyisi ngaphandle kwe-VAT, i-VAT idonswa ngezimpahla namasevisi asetshenziselwe ukuwenza.
Uma umthengi wokugcina efakwa kuma-invoyisi, i-VAT esebenzayo yaseSpain iyasebenza, ngaphandle kwezinsizakalo zethelevishini nezobuchwepheshe, ezokuxhumana ngocingo nokusakaza, lapho i-VAT esebenzayo kungaleyo yezwe leklayenti.
Isifanekiso se-invoyisi sabantu abazimele abazisebenzelayo
Kukhona ifayela le- abazisebenzelayo abazimele (Abasebenza Ngokuzimela Abazisebenzelayo Ngokwezomnotho) - TRADE. Lo ngumsebenzi ozisebenzelayo ozokhokha okungenani ama-75% wemali etholwe yikhasimende elifanayo.
Ngalesi sizathu, Ukuphepha Komphakathi kubanikeza uhlobo lokuvikelwa ukuze bagweme ukuhlukunyezwa. Kuzofanele benze i-invoice ngokulandela izindinganiso ezithile zomthetho futhi njengoba bekhokha njengabazisebenzelayo, bazokhokhiswa izibopho zentela ezifanayo njenganoma yimuphi omunye umuntu ozisebenzayo: okusho ukuzihlola ngekota kwekota kwe-VAT kuma-invoyisi, izinkokhelo zesitolimende zanyanga zonke ngenxa yentela yomuntu siqu engenayo, njll.
Ukukhokhisa, lolu hlobo lomuntu ozisebenzelayo kumele lubheke izinto ezimbili ezibalulekile.
Esokuqala kuzoba isilinganiso se-VAT ozosisebenzisa kwikhasimende lakho. Lokhu kungaba yi-21%, 10% noma i-4%, futhi kuzoya ngensizakalo noma ngomkhiqizo okukhulunywa ngawo othunyelwe. Okwesibili kuzoba ukugodla intela yomuntu ozoyifaka kwikhasimende lakho ngokuba yinkampani noma uchwepheshe. Ukugcinwa kuzoba yi-15%, kepha labo abasha abazisebenzelayo bangafaka ama-7% phakathi neminyaka emibili yokuqala.
Kwabanye, okuqukethwe okuphoqelekile okuhlukile kwishidi le-invoyisi kufanele kubhekwe. Sikhuluma ngemininingwane ethile yamakhasimende, igama, igama lebhizinisi, i-NIF noma i-CIF, ikheli. Thuthukisa incazelo yesevisi noma umkhiqizo onikezwayo. Intengo yezinsizakalo nemikhiqizo. Izinga le-VAT elizosetshenziswa. Isilinganiso sentela, okuzoba yingxenye yenani elizohambisana ne-VAT. Inani eliphelele, Ukubanjwa kwe-IRPF, okususwe endaweni yentela.
Ukuthola ukuthi yimiphi imibandela umuntu oziqashile okumele ahlangabezane nayo, futhi ngaphambi kokungena esivumelwaneni, sincoma ukuthi kufundwe iSahluko III seSitatimende Sabasebenzi, esinikezelwe kuphela kubantu abazimele abazisebenzelayo.