Kutumiza DDP ku France: Ndani Amalipira VAT Kwenikweni?
Introduction
Ngati mudatumizapo kanthu ku France ndi mawu a DDP (Delivered Duty Paid), mwina mudadzifunsa funso lomwe likuwoneka losavuta koma kwenikweni ndi lovuta kwambiri: ndani amalipira VAT? Zikuoneka kuti yankho lake ndi lofunika kwambiri kuposa momwe dzina la Incoterm limanenera. Ngati mulakwitsa, bungwe lanu lingakumane ndi mabilu osayembekezereka amisonkho, kuchedwa kwa misonkho, komanso kulephera kutsatira malamulo okwera mtengo.
Papepala, DDP ndi imodzi mwa Incoterms zomwe zimakhala zosavuta kugulitsa. Wogulitsayo ndiye amene ali ndi udindo pa ndalama zonse ndi zoopsa mpaka zinthuzo zitafika komwe wogula akupita. Izi zikuphatikizapo chilolezo chotumiza katundu kunja, katundu wakunja, chilolezo chotumiza katundu kunja, ndi misonkho yonse yofunikira. Izi zikutanthauza kuti, m'malingaliro, wogulitsa amalipira VAT. Koma France ili ndi miyezo yakeyake ya malonda apaintaneti, VAT yotumiza kunja, ndi kusintha kwa miyezo ya ndalama, zomwe zimapangitsa zinthu kukhala zovuta kwambiri.
Nkhaniyi ikunena za mfundo yaikulu. Nayi mayankho a mafunso anu okhudza momwe VAT yochokera kunja kwa dziko la France imagwirira ntchito, ndani amene ali ndi udindo wotsatira malamulo a DDP, zomwe zasintha ndi malamulo aposachedwa a EU ndi France, komanso momwe mungatsatire malamulo mu 2025 ndi kupitirira apo. Izi ndi zoona kaya ndinu wopanga waku China, wogulitsa malonda apaintaneti, kapena katswiri woyendetsa katundu kuchokera ku China kupita ku France.
Kodi DDP Imatanthauza Chiyani Kwenikweni?
Malinga ndi Incoterms 2020, yomwe idaperekedwa ndi International Chamber of Commerce, DDP, kapena Delivered Duty Paid, ndi mgwirizano womwe wogulitsa ali ndi udindo waukulu. Wogulitsa amabweretsa zinthuzo kumalo omwe atchulidwa m'dziko lotumiza katundu. Zatha kale kale pamisonkhano ndipo ndalama zonse zotumizira katundu ndi misonkho zalipidwa. Ntchito yokha ya wogula ndikutsitsa katundu.
Izi zimapangitsa kuti DDP ikhale yokopa kwambiri kwa ogula, makamaka ogula ndi mabizinesi ang'onoang'ono omwe akufuna mtengo womwe umaphatikizapo chilichonse ndipo palibe ndalama zowonjezera pakhomo. Mu malonda a bizinesi ndi bizinesi (B2B) kudutsa malire, komwe wogula amafunika kudziwa mtengo wake, ndizofala kwambiri.
Koma miyezo ya Incoterms 2020 ili ndi vuto lalikulu: DDP imati wogulitsa ayenera kukhala wokhoza kugwira ntchito mwalamulo ngati Wotumiza Zolemba (IOR) m'dziko lomwe katunduyo akupita. Kwa ogulitsa omwe si ochokera ku EU, izi sizimakhala zosavuta nthawi zonse ku France ndi ku EU konse. Bizinesi yomwe ikutumiza nthawi zambiri imafunika kukhala bizinesi yolembetsedwa ku EU, ndipo nthawi zambiri, imafunika kukhala ndi nambala ya VAT yaku France ndi nambala ya EORI (Economic Operators Registration and Identification). Kusakwaniritsa izi sizikutanthauza kuti simuyenera kulipira VAT; zimangopangitsa kuti zikhale zovuta kudziwa yemwe ali ndi ngongoleyo komanso momwe mungalipire.
Momwe VAT Yochokera Kunja ku France Imagwirira Ntchito
Zinthu zambiri zomwe zimabweretsedwa ku France zimakhala ndi VAT ya 20%. Pali mitengo yotsika ya ntchito zina zophikira ndi zochereza alendo (10%), zakudya ndi mabuku (5.5%), ndi zinthu zina zamankhwala (2.1%). Koma pazinthu zambiri zopangidwa ndi ogula ndi amalonda, mtengo wamba ndi 20%.
France inasiya kuchotsera VAT pa phukusi la mtengo wotsika pa Julayi 1, 2021. Zisanachitike izi, phukusi la €22 kapena kuchepera silinalipire VAT. Izi zikutanthauza kuti katundu aliyense wamalonda amene amabwera ku France tsopano ayenera kulipira VAT yochokera kunja, mosasamala kanthu kuti ndi ndalama zingati. Komabe, msonkho wa msonkho umangogwira ntchito pa katundu wotumizidwa ndi mtengo wa FOB woposa €150. Uwu ndi msonkho wa duty de minimis wa ku France, womwe ndi wofanana ndi muyezo wa EU.
Mtengo wa CIF (Cost, Inshuwalansi, ndi Freight) wa zinthuzo umagwiritsidwa ntchito kudziwa mtengo wa VAT. Ngati pali msonkho wolowera kunja, umawonjezedwa ku mtengowo VAT isanawerengedwe. Umu ndi momwe njira yogwiritsira ntchito imawonekera:
| Kuwerengera Gawo | Fomula / Zolemba |
| Mtengo Wakasitomala (CIF) | Mtengo wa katundu + kutumiza + inshuwalansi kumalire a EU |
| Mtengo Wolowa | CIF × msonkho woyenera wa TARIC (avereji ~ 4.2% ya EU; pokhapokha ngati CIF > €150) |
| VAT Base | CIF + Msonkho Wochokera Kunja |
| VAT kuchokera kunja | VAT Base × 20% (chiwongola dzanja chokhazikika) |
| Chitsanzo: Katundu €1,000, katundu €120, msonkho 5% | CIF = €1,120; Msonkho = €56; VAT = (€1,176) × 20% = €235.20 |
Ndikofunikanso kudziwa za kusintha kwa chaka cha 2022 komwe kunakhudza kwambiri momwe makampani ku France amachitira ndi VAT yochokera kunja. Mabizinesi sanathe kulipira VAT pamisonkho kuyambira Januwale 2022. Anthu payekha akhozabe kuchita izi. M'malo mwake, mabizinesi omwe adalembetsedwa ku France ayenera kugwiritsa ntchito VAT reverse charge yofunikira (autoliquidation de la TVA à l'importation). Izi zikutanthauza kuti kubweza kwa VAT ya CA3 pamwezi kumawonetsa VAT yochokera kunja monga VAT yotuluka komanso VAT yolowera. Kwa mabizinesi omwe amakhomeredwa msonkho mokwanira, iyi ndi ntchito yolembedwa. Koma izi zikutanthauza kuti ogulitsa kunja kwa EU omwe amagwiritsa ntchito DDP ayenera kulembetsa ku VAT yaku France panthawi yolowera kuti agwiritse ntchito njira iyi.
Ndani Amalipira VAT Pansi pa DDP?
Apa ndi pamene zinthu zimakhala zosangalatsa. Wogulitsayo ali ndi udindo wolipira misonkho yonse yochokera kunja, kuphatikizapo VAT, motsatira malamulo a DDP. Koma momwe VAT imaperekedwera komanso amene akuluakulu a kasitomu aku France amamuwona ngati wolipira zimadalira kwathunthu ngati wogulitsayo adalembetsedwa molondola ngati Wotumiza Zolemba (IOR).
Ngati wogulitsayo sali mu EU ndipo alemba ntchito kampani yonyamula katundu kapena yotumiza katundu (monga DHL, FedEx, kapena UPS) kuti iwathandize kuchotsa katundu wawo, kampani yonyamula katunduyo nthawi zambiri imalipira msonkho wolowera katundu ndi VAT ku makampani a ku France kenako n’kumulipiritsa ndalamazo, nthawi zambiri ndi ndalama zoyendetsera katunduyo. Pankhaniyi, wogulitsayo amalipira VAT, koma osati kudzera mu ndalama zina; m’malo mwake, amalandira ndalama zoyambira. Ngati wogulitsayo akwaniritsa zofunikira zina, akhoza kupempha akuluakulu a misonkho ku France (Direction Générale des Finances Publiques) kuti abwezeredwe VAT.
Koma ngati wogulitsa akufuna kugwira ntchito bwino, makamaka pamlingo waukulu, ayenera kulembetsa ku French VAT ndikugwiritsa ntchito njira yobwezera ndalama. Izi zikutanthauza kuti bizinesiyo siyenera kulipira VAT ndalama ku kasitomu ndipo ili ndi ulamuliro wonse pa momwe VAT ilili ku France.
Chinthu china chomwe chiyenera kuganiziridwa ndi kutumiza katundu ku DDP komwe kampani yakunja siinatchulidwe kuti ndi yomwe imatumiza katundu kunja pa chikalata cha kasitomu. Izi zitha kuchitika, mwachitsanzo, ngati dzina la wogula linagwiritsidwa ntchito kuchotsa katundu kunja. Pankhaniyi, wogulitsa sangabwezeretse mwalamulo VAT yochokera kunja yomwe idaphatikizidwa mu kugula. Uku ndi kulakwitsa kwanthawi zonse mu malonda apaintaneti omwe amadutsa malire omwe amawononga ndalama zambiri.
| Chitsanzo | Ndani Amalipira VAT ku Customs? | Kodi Wogulitsa Angabwezeretse VAT? | Mulingo Wangozi |
| Wogulitsa wolembetsedwa ngati IOR + nambala ya VAT yaku France (ndalama zobwezera) | Wogulitsa (kudzera mu kubweza kwa VAT) | Inde — kuchotsera pa CA3 | Low |
| Kampani yonyamula katundu ipereka VAT, wogulitsa ma invoice | Wonyamula katundu (wapamwamba), Wogulitsa (wobwezeredwa) | Inde — kudzera mu pempho lobwezera VAT | sing'anga |
| Wogula wolembedwa ngati wotumiza kunja, wogulitsa amalandira ndalama | Wogula pa kasitomu; wogulitsa amatenga ndalama zochepa | Ayi | High |
| IOSS yogwiritsidwa ntchito (B2C, mtengo ≤ €150) | Wogulitsa amasonkhanitsa pamalo ogulitsira | N/A — palibe VAT yolipitsidwa pa kasitomu | Low |
Kusintha Kofunika Kwambiri kwa Malamulo: Zomwe Zasintha mu 2025–2026
M'zaka ziwiri zapitazi, malamulo okhudza kutumiza katundu ku France ku DDP asintha kwambiri. Zosintha zitatu zofunika zomwe ogulitsa ndi oyang'anira zinthu ayenera kudziwa ndi izi.
Kutha kwa Kuyimilira Ndalama Kochepa Pansi pa Ulamuliro 42
Regime 42 (code 4200) inali njira yotchuka yobweretsera zinthu ku France popanda kulipira VAT yochokera kunja. Komabe, katunduyo anayenera kuperekedwa kwa membala wina wa EU ndipo malamulo ena anayenera kutsatiridwa. Chofunika kwambiri, sichinkafuna kulembetsa VAT ku France, zomwe zinapangitsa kuti ikhale njira yotchuka kwa ogulitsa aku UK ndi ena omwe si a EU kutumiza katundu ku EU kudzera ku France pazifukwa za DDP.
Lamulo la Zachuma la ku France la 2025 linati kusankha kugwiritsa ntchito "kamodzi kokha" kapena kuyimira ndalama zochepa motsatira Regime 42 kunatha pa Disembala 31, 2025. Kuyambira mu Januwale 2026, mabizinesi onse omwe si a EU omwe amatumiza katundu ku France motsatira Regime 42 ayenera kukhala ndi nambala ya VAT ya ku France (yomwe nthawi zambiri imatenga milungu inayi mpaka isanu ndi itatu), nambala ya EORI ya ku France yolumikizidwa ndi kulembetsa kwa VAT, ndikutumiza kubweza kwa VAT pamwezi kwa akuluakulu amisonkho aku France. Uku ndi kusintha kwakukulu momwe zinthu zimagwirira ntchito komwe kudzasokoneza maukonde ambiri operekera katundu ochokera ku China kupita ku EU omwe amadutsa m'madoko aku France kapena malo operekera katundu.
Ndalama Yatsopano ya €2 pa Ma Parcels Otsika Mtengo
Kuyambira pa 1 Marichi, 2026, France idawonjezera ndalama zoyendetsera msonkho wa €2 pa code iliyonse yapadera ya HS pamaphukusi aliwonse omwe amabwera mdziko muno kuchokera kunja kwa EU omwe anali ochepera €150. Misonkho iyi ikuwonjezera pa VAT yomwe IOSS imasonkhanitsa. Kwa amalonda omwe amatumiza maphukusi okhala ndi zinthu zingapo, izi zitha kukwera mwachangu. Mwachitsanzo, phukusi lokhala ndi zinthu zokhala ndi ma code awiri osiyana a HS limawononga €4. Kusinthaku ndi gawo la khama lalikulu la France lopangitsa kuti misonkho pa malonda apaintaneti ochokera kunja kwa EU ikhale yolungama poyerekeza ndi misonkho m'masitolo aku France.
Ndalama Yoyenera Yobwezera VAT ndi Kutumiza Kaye
Makampani onse ku France omwe adalembetsa ku VAT ayenera kugwiritsa ntchito ndalama zosinthira za VAT yochokera kunja kuyambira 2022. Ofesi ya kasitomu ku France (DGDDI) imadzaza gawo la chilengezo cha VAT cha zinthu zomwe zimaloledwa msonkho pasadakhale. Komabe, mabizinesi akadali ndi udindo wolowetsa VAT yochotsera msonkho ndikuyang'ana deta yomwe yadzazidwa kale. Ngati simutsatira malamulo, kuphatikizapo kusalengeza zinthu zomwe sizikuyenera kukhomeredwa msonkho kapena kupanga zolakwika pamaziko okhomeredwa msonkho, mungafunike kulipira mpaka 40% mpaka 80% ya VAT yomwe mukulipira, kuphatikiza chiwongola dzanja pamwezi.
IOSS: Njira Yanzeru ya B2C E-Commerce Yochepera €150
Dongosolo la Import One Stop Shop (IOSS), lomwe linayamba pa Julayi 1, 2021, likadali njira yabwino kwambiri kwa ogulitsa malonda apaintaneti omwe akufuna kugulitsa kwa makasitomala aku France ndikutumiza zinthu zamtengo wapatali €150 kapena kuchepera. Ndi IOSS, wogulitsa amalandira nambala imodzi ya EU VAT (yomwe ingapezeke kuchokera kudziko lililonse la EU) ndipo amasonkhanitsa VAT yaku France pamalo ogulitsira kasitomala akamapita. Phukusili likafika ku kasitomu yaku France, wolandirayo sakuyenera kulipira VAT iliyonse yochokera kunja. M'malo mwake, chilengezo cha kasitomu chimangolemba nambala ya IOSS ya wogulitsa ngati umboni wakuti VAT yalipidwa kale.
IOSS imapangitsa kuti kusonkhanitsa VAT kukhale kosavuta mukatumiza, imaletsa maphukusi kuti asamamatire pamisonkhano, ndipo imapatsa wogula mtengo womveka bwino. Ngati ndinu wogulitsa wochokera kunja kwa EU, monga China, muyenera kulembetsa ku IOSS kudzera kwa mkhalapakati wochokera ku EU yemwenso ali ndi udindo woonetsetsa kuti mwalipira VAT. Lingaliro la mkhalapakati ndi lodziwika bwino komanso losavuta kupeza kudzera m'makampani akuluakulu okonza zinthu ndi kutsatira malamulo.
Pazifukwa za IOSS, kuchuluka kwa VAT komwe kumagwiritsidwa ntchito kumadalira dziko lomwe wogula ali membala wa EU, osati dziko lomwe katunduyo wachotsedwa. Phukusi lotumizidwa kuchokera ku China lomwe limadutsa kudzera mu kasitomu ku Netherlands koma likaperekedwa kwa wogula ku France liyenera kulipira VAT yaku France pa 20%, osati VAT yaku Dutch pa 21%.
DDP vs. DAP: Kusankha Incoterm Yoyenera ku France
Popeza kutsatira malamulo a VAT ku France n'kovuta kwambiri pansi pa DDP, amalonda ambiri amadabwa ngati DAP (Delivered at Place) ndi chisankho chabwino. Pansi pa DAP, wogula ndiye amene ali ndi udindo wolipira VAT, misonkho, ndi chilolezo cha misonkho ya katundu wochokera kunja. Izi zikutanthauza kuti chipani cha ku France ndicho chokhacho chomwe chiyenera kutsatira malamulo, zomwe nthawi zambiri zimachitika chifukwa chakuti adalembetsa kale VAT ndipo amadziwa momwe angachitire misonkho ku France.
Kugulitsana kumeneku kumakhudza kwambiri bizinesi osati kayendetsedwe ka katundu. DAP imapangitsa kuti njira yogulira ikhale yoipa kwambiri, makamaka m'mikhalidwe ya B2C pomwe ogula sakudziwa momwe angadzazire zikalata zotumizira kunja. Zingayambitse kuti kutumiza kukhale kosiyidwa, madandaulo ochokera kwa makasitomala, ndi ndalama zowonjezera kwa onyamula katundu omwe amalipira misonkho pasadakhale (mwachitsanzo, DHL imalipiritsa ndalama zokwana 1.8% ya misonkho ya misonkho, ndi ndalama zosachepera €20 kuphatikiza VAT, pa katundu wotumizidwa ku DAP ku France - mtengo womwe sugwira ntchito ku DDP). Wogulayo akakhala kampani yaku France yokhala ndi kulembetsa kwake VAT komanso chidziwitso ndi misonkho, DAP nthawi zambiri imakhala chisankho chabwino kwambiri pazochitika za B2B.
| Zochitika | DDP | DAP |
| Ndani amalipira msonkho wa msonkho wa kasitomu? | wogulitsa | wogula |
| Ndani amalipira VAT yochokera kunja? | Wogulitsa (mwalamulo) | wogula |
| Chidziwitso cha wogula (B2C) | Mtengo wosavuta — wokwanira | Zoyipa — ndalama zosayembekezereka zikaperekedwa |
| Kulembetsa kwa wogulitsa kukufunika? | VAT/EORI yaku France nthawi zambiri imafunika | Sichiyenera |
| Kuopsa kwa kusamvera | Zokwera mtengo kwa ogulitsa omwe si a EU | Chotsika kwa wogulitsa |
| Ndalama zolipirira DHL (France) | Zosafunika | 1.8% ya misonkho (osachepera €20 kuphatikiza VAT) |
| Kodi ndi bwino kwambiri pa B2C? | inde | Ayi |
| Kodi ndi bwino kwambiri pa B2B? | N'zotheka | Nthawi zambiri amakonda |
Njira Zothandiza kwa Ogulitsa Osakhala a EU Kutumiza DDP ku France
Ngati ndinu wogulitsa wochokera kunja kwa EU, kaya mukukhala ku China, ku US, kapena kwina kulikonse, ndipo mukufuna kutumiza ku France pa malamulo a DDP, nazi zomwe muyenera kuchita.
Choyamba, dziwani ngati mukufuna kulembetsa ku French VAT. Palibe ndalama zochepa zomwe zimaperekedwa kwa mabizinesi akunja kwa EU. Ngati muchita malonda okhometsa msonkho kapena kutumiza zinthu ku France, muyenera kulembetsa. Mabizinesi omwe sali ku EU ayenera kulembetsa akangopanga malonda awo oyamba okhometsa msonkho, mosiyana ndi mabizinesi omwe ali ku EU, omwe ali ndi malire a €85,000 pazinthu. Mabizinesi omwe sali ku EU ayeneranso kusankha woimira zachuma, yemwe ndi kampani yokhala ku France yomwe ili ndi udindo wogwirizana komanso wodziyimira payokha pa ntchito zanu za VAT. Munthuyu adzapereka ma return anu a CA3 VAT pamwezi.
Chachiwiri, pezani nambala ya EORI kuchokera ku France. Izi ndi zosiyana ndi nambala ya VAT, komabe zimalumikizidwa. Zimafunika pa zilengezo zonse za kasitomu za katundu wolowa ndi wotuluka. EORI idzafunika kwa bungwe lililonse losakhala la EU lomwe likugwira ntchito ngati wotumiza katundu motsatira Regime 42 kuyambira mu 2026.
Chachitatu, sankhani broker wa misonkho kapena wotumiza katundu yemwe amadziwa momwe angagwirire ntchito ndi misonkho yaku France, kuphatikiza njira yofunikira yodziwitsira misonkho ya DELTA IE, komanso, pa RoRo cargo kuyambira Seputembala 2025, njira ya Obligatory Logistics Envelope (ELO). Kugawa ma code olakwika a HS, zinthu zosafunika, kapena EORI yosowa zonse ndi zitsanzo za zolakwika mu mapepala a misonkho zomwe zingayambitse kuchedwa kwakukulu ndi chindapusa.
Chachinayi, ngati mukutumiza zinthu za B2C zotsika mtengo kuposa €150, ganizirani zolembetsa ku IOSS. Zimachotsa VAT kwathunthu pa zinthu zomwe zimatumizidwa kunja kwa dzikolo ndipo zimapangitsa kuti makasitomala azilandira bwino kwambiri. Misonkho ya €2 pa HS code iyamba mu Marichi 2026, choncho onetsetsani kuti kuwerengera kwanu mtengo wofikira kukuphatikizaponso ndalama zatsopanozi.
Momwe Kutumiza kwa Topway Kumathandizira DDP Logistics kupita ku France
Mukanyamula DDP kupita ku France, mufunika mnzanu wothandizana naye pankhani ya kayendetsedwe ka katundu yemwe amadziwa bwino bizinesi komanso malamulo okhudza katundu wodutsa malire. Izi zili choncho chifukwa cha VAT yolipira ndalama, zofunikira pazachuma, kusintha kwa misonkho ya pa intaneti, komanso kusintha kwa njira zoyendetsera katundu.
Kuyambira mu 2010, Topway Shipping, yomwe ili ku Shenzhen, China, yakhala ikupereka ntchito zabwino kwambiri zotumizira mauthenga kudzera pa intaneti. Gulu loyambitsa Topway lili ndi zaka zoposa 15 zokumana nazo pantchito yotumiza mauthenga padziko lonse lapansi komanso kuchotsa zinthu zakunja. Izi zapatsa kampaniyo chidziwitso chochuluka chokhudza unyolo wonse wazinthu, kuyambira mayendedwe oyamba ndi akunja. kuwuza kuchotsera msonkho wa msonkho ndi kutumiza katundu womaliza m'misika yomwe mukufuna kupita.
Mphamvu yaikulu ya Topway ili potumiza katundu kuchokera ku China kupita ku US, koma kampaniyo imathanso kutumiza kumisika yayikulu padziko lonse lapansi, monga France ndi Europe yonse. Ntchito zonyamula katundu za Topway kuchokera ku China kupita ku madoko akuluakulu padziko lonse lapansi ndizosinthasintha ndipo zimapereka njira zonse ziwiri zonyamula katundu wodzaza ndi chidebe (FCL) ndi katundu wocheperako kuposa chidebe (LCL). Izi zimapangitsa kuti ikhale chisankho chabwino kwa ogulitsa omwe amafunika kuthana ndi kutumiza kwakukulu kwa B2B komanso kukhutitsidwa kwa malonda pa intaneti.
Ogulitsa akatumiza katundu ku France motsatira malamulo a DDP, mnzake wothandizana ndi zinthu monga Topway ndi wothandiza osati pongonyamula katundu mwachangu, komanso pogwira ntchito ndi ma broker a misonkho, oimira ndalama, ndi ma network otumizira katundu m'deralo kuti atsimikizire kuti zosowa zonse zotsatiridwa zikutsatiridwa pagawo lililonse. Ndi kusintha kwa Regime 42 mu 2026 ndi msonkho watsopano wa phukusi wotsika mtengo, kuchita ndi woyendetsa katundu wochokera ku China yemwe amadziwa bwino kusinthaku kungatanthauze kusiyana pakati pa kutumiza bwino katundu ndi kuchedwa kokwera mtengo.
Topway Shipping ili ndi zomangamanga, chidziwitso, komanso kusinthasintha kuti ikuthandizeni kukwaniritsa zolinga zanu zoyendetsera zinthu, kaya ndinu wogulitsa malonda apaintaneti wodziwika bwino womwe ukukula pamsika waku France kapena wopanga yemwe akuyang'ana njira zolumikizirana mwachindunji ndi ogula ku Europe.
Kutsiliza
Malinga ndi malamulo a DDP, wogulitsa ali ndi udindo wolipira VAT mwa mgwirizano - koma ku France, momwe udindowo umakwaniritsidwira, ndani amene amavomerezedwa ndi akuluakulu amisonkho, komanso ngati VAT imeneyo ingabwezeretsedwe zimadalira pa intaneti ya zofunikira zolembetsa, njira zoyendetsera kasitomu, ndi kusintha kwaposachedwa kwa malamulo komwe kwasintha kwambiri mawonekedwe a zinthu.
Mfundo yaikulu kwa ogulitsa omwe si a EU ndi iyi: kutumiza ku France pansi pa DDP popanda kulembetsa bwino VAT ku France ndi EORI kukuchulukirachulukira. Kuchotsa kuyimira ndalama zochepa pansi pa Regime 42, kukakamiza VAT reverse charge kwa mabizinesi, ndi kuyambitsidwa kwa €2 parcel levy yotsika mtengo zonse zikusonyeza njira imodzi - France ikulimbitsa kutsatira malamulo ndikutseka mipata yomwe ogulitsa omwe si a EU adagwiritsa ntchito kale. Ogulitsa omwe amaika ndalama mu kulembetsa koyenera, kuyimira, ndi zomangamanga zoyendetsera zinthu adzapeza kuti msika waku France ukupezeka mosavuta komanso wopindulitsa. Omwe satero angapezeke kuti akukumana ndi kuyesedwa kwa VAT, kusungidwa kwa misonkho, ndi kuwonongeka kwa mbiri ndi makasitomala aku France.
Kupeza DDP yoyenera ku France si nkhani ya misonkho yokha - ndi nkhani ya njira yogulira zinthu. Yambani ndi kusankha bwino Incoterm, pangani maziko oyenera otsatira malamulo, ndikugwirizana ndi akatswiri odziwa bwino za kayendedwe ka zinthu omwe amadziwa bwino msika waku France.
Ibibazo
Q: Kodi wogulitsa nthawi zonse amafunika kulipira VAT yochokera kunja pansi pa kutumiza kwa DDP ku France?
A: Malinga ndi DDP Incoterms, wogulitsayo ali ndi udindo pa milandu yonse yolowera kunja, kuphatikizapo VAT. Koma tsatanetsatane wa malamulo umadalira amene walembedwa kuti ndi Wotumiza Zinthu. Ngati wogulitsayo sali mu EU ndipo alibe kulembetsa ku France VAT, kampani yake yonyamula katundu ikhoza kulipira VAT pasadakhale kenako n’kumulipiritsa.
Q: Kodi VAT ya ku France yomwe ilipo pano ndi yotani pa katundu wotumizidwa kunja?
A: Mtengo wa VAT wa ku France nthawi zonse ndi 20% ya mtengo wa CIF wa zinthu kuphatikiza ndalama zilizonse zotumizira kunja zomwe zingagwiritsidwe ntchito. Mitundu ina ya zinthu, monga chakudya, mabuku, ndi mankhwala ena, ili ndi magawo otsika a 10%, 5.5%, ndi 2.1%.
Q: Kodi ndiyenera kulembetsa ku French VAT ngati DDP yotumizira katundu yosakhala ya EU?
A: Inde. Mabizinesi omwe si a EU ku France safunika kulembetsa. Bizinesi iliyonse yomwe sinakhazikitsidwe kale ku France ndipo imachita zinthu zokhoma msonkho kapena zinthu zina iyenera kulembetsa kuti ilandire VAT ndikulemba ntchito woimira zachuma ku France yemwenso ali ndi udindo woonetsetsa kuti bizinesiyo ikutsatira malamulo.
Q: Kodi IOSS ndi chiyani ndipo ndiyenera kuigwiritsa ntchito liti potumiza katundu ku France?
A: Yankho: IOSS (Import One Stop Shop) imalola ogulitsa kusonkhanitsa VAT ya EU panthawi yogulitsa katundu wamtengo wapatali €150 kapena kuchepera. Ngati katunduyo ali ndi nambala ya IOSS, malire a France sasonkhanitsa VAT yochokera kunja. Pansi pa malire a €150, iyi ndiyo njira yabwino kwambiri yochitira malonda apaintaneti a B2C.
Q: Kodi chinasintha n’chiyani pa kutumiza kwa DDP ku France mu 2026?
A: Zinthu ziwiri zazikulu zinachitika: Kuyambira mu Januwale 2026, kuyimira ndalama zochepa motsatira Regime 42 sikunaloledwenso. Izi zikutanthauza kuti zinthu zonse zotumizidwa kunja zomwe sizili za EU ziyenera kukhala ndi nambala yonse ya VAT ndi EORI yaku France. France idayambanso kuyitanitsa €2 pa code yapadera ya HS pamapaketi otsika mtengo (osakwana €150) ochokera kunja kwa EU kuyambira pa Marichi 1, 2026. Izi sizidalira misonkho ya IOSS VAT.
Q: Kodi wogulitsa angapezenso VAT yomwe adalipira ku France?
A: Inde, nthawi zambiri. Ngati wogulitsayo walembetsedwa ku VAT ndipo walembetsedwa ngati Wotumiza Zolemba ku France, angagwiritse ntchito njira yobwezera ndalama pa kubweza kwawo kwa CA3 kuti abwezeretse VAT yomwe adalipira pa zinthu zomwe zatumizidwa kunja. Ogulitsa omwe sanalembetsedwe akhoza kupempha kubwezeredwa ndalama ku French Tax Authorities, koma ayenera kukwaniritsa zofunikira zina ndikupempha osachepera €200 kwa mabizinesi omwe ali kunja kwa EU.
