I-VAT sisishunqulelo se-Value-Added Tax, eyaqala eFransi kwaye yirhafu eyongeziweyo emva kokuthengisa esetyenziswa kumazwe e-EU, oko kukuthi, irhafu yengeniso ekuthengisweni kwempahla.Xa iimpahla zingena eFransi (ngokwemithetho ye-EU), iimpahla zixhomekeke kwirhafu yokungenisa;xa Emva kokuba iimpahla zithengisiwe, irhafu yexabiso elongeziweyo lokungenisa (i-Import VAT) inokubuyiselwa kwiishelufu, kwaye ke irhafu yokuthengisa ehambelanayo (i-Sales VAT) iya kuhlawulwa ngokweentengiso.
I-VAT irhafiswa xa kufakwa iimpahla kumazwe angaphandle, ukuthutha iimpahla, kunye nokurhweba phakathi kweYurophu okanye imimandla.I-VAT eYurophu iqokelelwa ngabathengisi kunye nabathengi ababhalise kwi-VAT eYurophu, kwaye emva koko ibhengezwe kwaye ihlawulwe kwiziko lerhafu lelizwe laseYurophu.
Ngokomzekelo, emva komthengisi waseTshayinaukuthunyelwa kwempahlaimveliso esuka eChina ukuya eYurophu kwaye ingenisa eYurophu, kuya kubakho imisebenzi yokungenisa ehambelanayo ekufuneka ihlawulwe.Emva kokuba imveliso ithengiswe kwiiplatifti ezahlukeneyo, umthengisi unokufaka isicelo sokubuyiselwa imali yerhafu ehambelana nexabiso elongezelelweyo, kwaye emva koko ahlawule irhafu yokuthengisa ehambelanayo ngokweentengiso kwilizwe elihambelanayo.
I-VAT ngokuqhelekileyo ibhekisela kwintsingiselo yerhafu eyongeziweyo kwintengiso yomatshini, ehlawuliswa ngokwexabiso lempahla.Ukuba ixabiso yi-INC VAT, oko kukuthi, irhafu ayifakwanga, i-Zero VAT yizinga lerhafu ye-0.
Kutheni kufuneka ubhalise i-VAT yaseYurophu?
1. Ukuba awuyisebenzisi inombolo yerhafu ye-VAT xa uthumela iimpahla ngaphandle, awunakonwabela ukubuyiswa kwe-VAT kwiimpahla ezithengwe kumazwe angaphandle;
2. Ukuba awukwazi ukubonelela ngee-invoyisi ze-VAT ezisebenzayo kubathengi baphesheya kweelwandle, unokujongana nomngcipheko wokuba abathengi bayirhoxise intengiselwano;
3. Ukuba ngaba awunayo inombolo yakho yerhafu ye-VAT kwaye usebenzisa eyomnye umntu, iimpahla zisenokujongana nomngcipheko wokubanjwa ngamatyala;
4. Iziko lerhafu lijonga ngokungqongqo inombolo yerhafu ye-VAT yomthengisi.Amaqonga anqamlezayo afana ne-Amazon kunye ne-eBay ngoku afuna ukuba umthengisi angenise inombolo ye-VAT.Ngaphandle kwenombolo ye-VAT, kunzima ukuqinisekisa ukusebenza okuqhelekileyo kunye nokuthengiswa kwevenkile yesikhulumi.
I-VAT iyimfuneko kakhulu, kungekhona kuphela ekuqinisekiseni ukuthengiswa okuqhelekileyo kweevenkile zeqonga, kodwa nokunciphisa umngcipheko wokukhutshwa kwempahla kwimarike yaseYurophu.
Ixesha lokuposa: Aug-04-2023