Kutumiza DDP ku Portugal: Zimene Ogulitsa Zinthu Zakunja Ayenera Kudziwa Zokhudza 23% VAT
Introduction
DDP (Delivered Duty Paid) yakhala njira yotumizira yokongola kwambiri kwa aliyense amene amabweretsa katundu ku Portugal. Izi zikuphatikizapo ogulitsa ku Lisbon omwe amalandira katundu wawo kuchokera ku China, ogulitsa pa intaneti omwe amatumiza kwa makasitomala aku Portugal, ndi ogwira ntchito ku Amazon FBA omwe ali ndi nyumba yosungiramo katundu ku Europe. Imawoneka yosavuta poyang'ana pamwamba: wogulitsa amasamalira chilichonse, wogula amapeza zinthuzo popanda kudzaza fomu ya kasitomu, ndipo mtengo wolowera umadziwika. 23% VAT yomwe Portugal imalipira pazinthu zambiri zotumizidwa kunja imapangitsa zomwe zikuwoneka ngati mgwirizano wosavuta kukhala umodzi womwe umakhala wovuta kwambiri pankhani ya ndalama ndi kutsatira malamulo.
Portugal ikutsatira lamulo la EU VAT, komabe imakhazikitsa mitengo yakeyake yadziko lonse ndi mitengo yomwe imasiyana malinga ndi chigawo. Mtengo wokhazikika wa 23% umagwira ntchito pafupifupi katundu aliyense wobweretsedwa ku EU kuchokera kunja kwa EU. Mtengo uwu umadalira mtengo wa zinthuzo kuphatikiza ndalama zilizonse zolipirira msonkho zomwe zingagwiritsidwe ntchito. Kuphatikizikako ndikofunikira kwambiri kuposa momwe otumiza ambiri amaganizira. VAT yonse yochokera kunja pa katundu wa €1,000 wokhala ndi msonkho wa 4.7% si €230; ndi pafupifupi €241 chifukwa VAT imadalira ndalama zomwe zimaphatikizapo msonkho.
Nkhaniyi ikufotokoza tanthauzo la DDP potumiza ku Portugal, momwe 23% VAT imakhudzira misonkho ya kasitomu ndi njira yowerengera mtengo ya CIF, nthawi yomwe DDP ndiyo njira yabwino kwambiri komanso nthawi yomwe DAP (Delivered at Place) ndiyo njira yabwinoko, komanso mapepala omwe muyenera kukhala nawo kuti mupewe kuchedwa ndi chindapusa pa kasitomu ya ku Portugal.
Kodi DDP Imatanthauza Chiyani Kwenikweni — Ndipo Siimatanthauza Chiyani?
Malangizo a International Chamber of Commerce's Incoterms 2020 amafotokoza DDP, kapena Delivered Duty Payed. DDP ndi nthawi yotumizira yomwe imaika msonkho waukulu kwa wogulitsa. Pansi pa DDP, wogulitsayo ndiye amene ali ndi udindo pa ndalama zonse ndi zoopsa zomwe zimakhudzidwa potengera katundu kuchokera komwe adachokera kupita komwe wogula adasankha. Izi zikuphatikizapo kupeza chilolezo chotumiza katundu kuchokera kudziko lomwe adachokera, kulipira ndalama zonse zotumizira katundu ndi misonkho (kuphatikiza VAT), kupeza chilolezo cha msonkho ku Portugal, ndi kutumiza katunduyo kumalo omwe adagwirizana. Wogulayo ayenera kungotsitsa katunduyo.
Izi zimapangitsa kuti DDP iwoneke bwino kwa ogula omwe sadziwa zambiri zokhudza kuitanitsa kapena omwe alibe nambala ya EORI, komanso kwa ogulitsa omwe akufuna kuti njira yogulira ikhale yosavuta momwe angathere. Koma pali cholakwika chomwe chimasokoneza otumiza ambiri: wogulitsa, yemwe si wochokera ku EU, akuyembekezeka kugwira ntchito ngati wotumiza katundu wotchuka ku Portugal. Malinga ndi malamulo a kasitomu ku Portugal ndi EU, munthu amene akutumiza katundu ayenera kukhala ndi nambala ya EORI. Komanso, ogulitsa ochokera kunja kwa EU nthawi zambiri amafunika kulemba ntchito wothandizira zachuma ku Portugal yemwenso ali ndi udindo wolipira VAT. Mapepala awa si osankha; amafunidwa ndi lamulo.
Chinthu china chofunika kuganizira ndi chakuti malinga ndi makonzedwe a DDP, wogulitsa amalipira VAT pa katundu wolowetsedwa kunja, ndipo mwina sangathe kubweza. Ngati wogula ndi bizinesi ya ku Portugal yomwe yalembetsedwa ku VAT, mwina akanatha kubweza VAT yomweyi yolowetsedwa kunja. Izi zikutanthauza kuti wogulitsa ayenera kulipira msonkho womwe wogula akanatha kubweza. Ichi ndichifukwa chake akatswiri ena otumiza kunja mwadala amasankha DAP, ngakhale kuti zikutanthauza njira yovuta kwambiri yopezera zinthu, kuti athe kuwongolera kubweza kwa VAT.
| Incoterm | Zophimba Zogulitsa | Zophimba Zogula | Zabwino Kwambiri |
| KAPI | Palibe china chilichonse kupatula chipata cha fakitale | Katundu wonse, msonkho, VAT, misonkho | Ogulitsa zinthu kunja odziwa bwino ntchito yawo |
| FOB | Chilolezo chotumiza kunja + kukweza doko | Katundu wamkulu, msonkho, VAT, chilolezo cholowera kunja | Otumiza katundu kunja omwe ali ndi dongosolo lokhazikika la katundu |
| DAP | Katundu wonse kupita kumalo otchulidwa | Ushuru wolowera kunja, VAT, chilolezo cha msonkho | Ogula akufuna kulamulira kutumiza kunja |
| DDP | Chilichonse: katundu, msonkho, VAT, chilolezo cha msonkho, mtunda womaliza | Kutsitsa zinthu kokha | Mabizinesi ang'onoang'ono, ogulitsa malonda apaintaneti, ogulitsa zinthu zoyamba kuitanitsa |
Mfundo yaikulu ndi yakuti DDP nthawi zonse siili yabwino kapena yoipa kuposa DAP kapena FOB. Zimatengera momwe wogula alili ndi luso, momwe wogulitsa angachitire bwino potumiza katundu, komanso ngati mbali zonse ziwiri zingabwezeretsedwe VAT. Chisankhochi chidzakuwonongerani ndalama zambiri.
Kapangidwe ka VAT ku Portugal: Chiŵerengero cha 23% mu Nkhani
Lamulo la VAT la European Union limafotokoza malamulo a dongosolo la VAT ku Portugal, lomwe limatchedwa IVA (Imposto sobre o Valor Accrescentado). Komabe, Portugal imakhazikitsa mitengo yake mkati mwa malire ololedwa. Mtengo wabwinobwino ku Portugal ndi 23%, komwe ndi komwe zinthu zambiri zogula kuchokera kumayiko ena zimathera. Uwu ndiye mtengo womwe umagwiritsidwa ntchito pazinthu zamagetsi, zovala, zinthu zapakhomo, makina, zida zamagalimoto, ndi zinthu zonse zomwe otumiza katundu amabweretsa kuchokera ku China kapena mayiko ena omwe si a EU.
Pali mitengo iwiri yotsika: 13% ya zakudya zinazake, vinyo, chakudya cha m'malesitilanti, zinthu zina zaulimi, ndi madzi amchere; ndi 6% ya zinthu zofunika kuphatikiza chakudya, mankhwala, mabuku, manyuzipepala, ndi malo ogona ku hotelo. Kuyambira pa Januware 1, 2025, msonkho watsopano wa 3% wa ntchito za digito unayamba kugwira ntchito. Umagwira ntchito pazinthu za digito ndi ntchito zomwe zimagulitsidwa kwa anthu ku Portugal. Mtengo wamba wa 23% ndi womwe anthu ambiri omwe amatumiza zinthu zakuthupi amasamala nawo.
Ndikofunikanso kudziwa kuti mitengo ya VAT ku Portugal imasiyana m'chigawo chilichonse chodziyimira payokha. Azores ali ndi chiŵerengero cha 16%, pomwe Madeira ali ndi chiŵerengero cha 22%. Otumiza katundu kumadera amenewa ayenera kuwonetsetsa kuti ndi chiŵerengero chiti chomwe chikugwira ntchito malinga ndi komwe katunduyo akupita. Komabe, pazinthu zambiri zokhudzana ndi katundu, chiŵerengero cha 23% cha dziko lalikulu chimagwiritsidwa ntchito kuwerengera VAT yochokera kunja pamalo olowera.
| Mtengo wa VAT | Mtengo (%) | Ikugwira Ntchito Kwa |
| Standard | 23% | Katundu wambiri wogwiritsidwa ntchito ndi anthu, zamagetsi, zovala, zinthu zotumizidwa kunja, zinthu za digito (zosafunikira kwenikweni) |
| Yachepetsedwa Pakati | 13% | Zakudya zina, vinyo, chakudya cha m'malesitilanti, madzi amchere, zida zoimbira nyimbo, malo ogona ku hotelo, mafuta odzola |
| Yachepetsedwa Kwambiri | 6% | Chakudya choyambira, mankhwala, mabuku ndi mabuku apakompyuta, manyuzipepala, zida zachipatala, zoyendera anthu, malo ogona ku hotelo |
| Misonkho Yothandizira Pamagetsi | 3% | Ntchito za digito ndi zinthu zamagetsi zimaperekedwa kwa ogula (kuyambira pa 1 Januwale, 2025) |
| Zosavotera | 0% | Zinthu zogwiritsidwa ntchito mkati mwa EU, mayendedwe apadziko lonse lapansi, kutumiza kunja |
| Azores (Yamba) | 16% | Katundu wovomerezeka woperekedwa mkati mwa dera lodziyimira pawokha la Azores |
| Madeira (Yamba) | 22% | Katundu wovomerezeka woperekedwa mkati mwa dera lodziyimira lokha la Madeira |
Pofika mu 2025, makampani omwe amakhala ku Portugal ayenera kulembetsa ngati amapeza osachepera €15,000 pachaka. Mulingo wogulitsa wa EU wonse womwe umayamba ndi misonkho ya VAT ndi €10,000. Mabizinesi omwe ali kunja kwa EU omwe amachita bizinesi ku Portugal ndipo ayenera kulipira misonkho ayenera kulemba ntchito woimira zachuma. Munthu uyu ali ndi udindo mwalamulo pa misonkho ya VAT ya kampaniyo ku Portugal, yomwe ndi udindo waukulu womwe oimira zachuma amalipiritsa.
Momwe 23% VAT Imawerengedwera Pazinthu Zochokera Kunja
Portugal imagwiritsa ntchito njira ya CIF kuti idziwe misonkho yochokera kunja ndi VAT. Izi zikutanthauza kuti ndalama zokhomera msonkho zimaphatikizapo mtengo wa katundu, inshuwaransi, ndi kutumiza kumalire a dziko la Portugal. Izi ndizofunikira chifukwa zikutanthauza kuti VAT imagwira ntchito pa mtengo wotumizira womwe mumalipira potumiza zinthu ku Portugal, osati mtengo wa zinthu zokha.
Choyamba, msonkho wa msonkho umakonzedwa kutengera mtengo wa CIF ndipo khodi ya HS imasankha mtengo wa msonkho womwe ungagwiritsidwe ntchito. Pambuyo pake, VAT imayesedwa kutengera mtengo wonse wa CIF ndi ndalama za msonkho. Chifukwa VAT imawonjezeredwa ku msonkho, msonkho weniweni ndi wokulirapo pang'ono kuposa momwe mtengo wa 23% ungawonekere. Chitsanzo chili pansipa chikugwiritsa ntchito zamagetsi monga chitsanzo chifukwa ali ndi mtengo umodzi wa msonkho wa 4.7% wa EU pansi pa gulu la HS 8517.
| Mtengo wagawo | Ndalama (EUR) | zolemba |
| Mtengo wa Katundu Wolengezedwa (CIF) | €1,000 | Kuphatikizapo mtengo, inshuwaransi, katundu |
| Misonkho ya Kasitomu (monga zamagetsi HS 8517, 4.7%) | €47 | Mtengo wa tariff umasiyana malinga ndi HS code |
| VAT Base (CIF + Duty) | €1,047 | VAT imawerengedwa pa chiwerengero ichi chophatikizidwa |
| VAT kuchokera kunja (23%) | €240.81 | Mtengo wa VAT wamba; wogulitsa wakunja sangabwezeretsedwe |
| Customs Brokerage Malipiro | €50–€150 | Zimasiyana malinga ndi zovuta za broker ndi kutumiza |
| Mtengo Wonse Wofikira (pafupifupi) | €1,337–€1,437 | Musanayambe kutumiza katundu ku Portugal |
Chitsanzo ichi cha kuwerengera chikuwonetsa kufunika kokonza bwino magawo a HS code. Ngati zinthu zayikidwa molakwika mu gulu la katundu wokwera mtengo, mtengo wonse wolowera ukhoza kusintha kwambiri chifukwa msonkho wokwera umapita mwachindunji ku VAT. Kulengeza mtengo wochepa wa katundu kuti muchepetse msonkho kumapulumutsa ndalama pang'ono pa msonkho, komanso kumakuikani pachiwopsezo chachikulu mwalamulo. Misonkho ya ku Portugal (ndi akuluakulu a EU) amafufuza mwachangu mitengo yolengezedwa poyerekeza ndi ma database amitengo yamsika, ndipo kulengeza mtengo wochepa kungayambitse zilango zomwe zimakhala zazikulu kuposa ndalama zomwe mumaganiza kuti mukusunga.
EU idachotsa chikhululukiro chakale cha €22 de minimis VAT pa zinthu zotsika mtengo zomwe zimatumizidwa kunja pa Julayi 1, 2021. Tsopano, kutumiza kulikonse ku Portugal, mosasamala kanthu kuti kumawononga ndalama zingati, kuyenera kulipira VAT. Pa kutumiza koyenera €150 kapena kuchepera, amalonda angagwiritse ntchito IOSS (Import One-Stop Shop) ya EU kuti atole ndikulipira VAT panthawi yogulitsa. Izi zimapangitsa kuti njira yochotsera ikhale yosavuta. Misonkho ya msonkho imayamba kugwira ntchito pa €150, ndipo njira zodziwika bwino za msonkho zomwe zimatumizidwa kunja zimagwiranso ntchito.
DDP vs. DAP: Kusankha Nthawi Yoyenera ya Portugal
Kusankha pakati pa DDP ndi DAP si nkhani yokhudza zinthu zokha; komanso ndi chisankho cha zachuma komanso kutsatira malamulo chomwe chidzakhala ndi zotsatirapo zazikulu mbali zonse ziwiri. Kwa makampani ku Portugal omwe adalembetsa VAT ndi katundu wotumizidwa kunja, DAP nthawi zambiri imakhala yanzeru pazachuma. Amasamalira okha kuchotsera msonkho wa misonkho, amalipira VAT yotumizidwa mwachindunji ku misonkho ya ku Portugal, kenako amaibweza ngati VAT yolowera pa kubweza kwawo kotsatira kwa kotala kapena pamwezi. Wogulitsa amalipira VAT pansi pa DDP, koma chifukwa si bungwe la EU ndipo alibe kulembetsa kwa VAT ku Portugal, nthawi zambiri sangabwezeretsedwe. Wogula amalandira kutumizidwa koyera, koma ndalama zake zimayikidwa mu mtengo wa DDP.
Masamu ndi osiyana pa katundu wa pa intaneti amene amapita mwachindunji kwa makasitomala aku Portugal. Ogwiritsa ntchito sangabwezeretsedwe VAT yawo. Alibe manambala a EORI, safuna kuthana ndi zolipira za msonkho, ndipo kupeza ndalama zolipirira msonkho mwadzidzidzi phukusi likafika ndi chimodzi mwa zifukwa zazikulu zomwe makasitomala amakana phukusi ndikusiya ndemanga zoipa. Pankhaniyi, DDP ndiye njira yabwino kwambiri kwa makasitomala. Otumiza katundu omwe amadziwa zomwe akuchita amatha kusunga mtengo wa VAT wokhazikika komanso wophatikizidwa mumtengo wolandirira katundu.
| Kuganizira | DDP | DAP |
| Ndani amasamalira miyambo ya ku Portugal | Wogulitsa / wotumiza | wogula |
| Amene amalipira 23% ya VAT yochokera kunja | Wogulitsa (pachiyambi, nthawi zambiri satha kubwezedwanso) | Wogula (akhoza kubwezanso ngati adalembetsa ku VAT) |
| Kuwonekera bwino kwa mitengo polipira | Mtengo wonse wa zonse; palibe zodabwitsa | Mtengo womaliza sudziwika mpaka nthawi yobweretsera |
| Chofunikira cha EORI | Wotumiza katundu / woimira ndalama amasamalira izi | Wogula ayenera kukhala ndi EU EORI yovomerezeka |
| Chiwopsezo ngati mtengo wake sunatchulidwe mokwanira | Wogulitsa ali ndi udindo wolipira chindapusa ndi zilango | Wogula ali ndi udindo wolipira ndalama zina |
| Zoyenera kwambiri | Malonda apa intaneti, ma SME, otumiza koyamba | Ogulitsa zinthu kunja odziwa zambiri omwe ali ndi gulu la makasitomala omwe amagwira ntchito mkati mwa kampani |
Wogulitsa waku China akatchula mtengo wa DDP m'malo mwa wotumiza katundu woyenerera, DDP imakhala yoopsa kwambiri. Mitengo ya DDP yomwe imatchulidwa ndi fakitale nthawi zambiri imachokera ku malingaliro olakwika okhudza momwe kasitomu ya ku Portugal imagwirira ntchito, mitengo yocheperako, kapena apakati osavomerezeka omwe sangapange njira yoyenera yochotsera katundu. Kasitomala amapeza zinthuzo ndikulipira mtengo wa DDP, koma sangadziwe ngati misonkho ndi VAT zinalipidwa moyenera mpaka cheke chotsata malamulo chitawululidwa miyezi ingapo pambuyo pake.
Zolemba: Zimene Miyambo ya ku Portugal Imafuna
Chinthu chokhacho chomwe mungayang'anire chomwe chimakhudza momwe kutumiza kwa DDP kumatulutsira bwino katundu wa ku Portugal ndi kulondola kwa mapepala. Dongosolo Lolamulira Kutumiza la EU 2 (ICS2) tsopano lili mu gawo lake lachitatu komanso lomaliza lotulutsa, lomwe linayamba mu 2025. Tsopano likugwira ntchito pamitundu yonse ya mayendedwe, kuphatikiza sitima ndi zapamadzi. Zinthu zisanafike kumalire a EU, Chidziwitso cha Chidule cha Entry (ENS) chiyenera kuperekedwa pakompyuta. Izi ziyenera kuphatikizapo manambala athunthu a HS a manambala 6 pa chinthu chilichonse. Kusunga ndi kuwunika komwe kumawonjezera masiku ku nthawi yoyendera kumatha kuchitika ngati mafayilo a ENS sali okwanira kapena olondola.
Invoice yamalonda ndiyo chikalata chofunikira kwambiri, ndipo iyenera kuwonetsa mtengo weniweni wa CIF, osati mtengo wotsika kapena "wachitsanzo" womwe umayenera kutsitsa msonkho. Dipatimenti ya kasitomu ya ku Portugal imagwiritsa ntchito ma database a mitengo yamsika ndipo nthawi zambiri imayang'ana mitengo yomwe yatchulidwa poyerekeza ndi mitengo yodziwika bwino yamalonda. Ngati pali kusiyana pakati pa mtengo wolengezedwa ndi mtengo woyesedwa, padzakhala ndalama zowonjezera, kuchedwa, komanso chindapusa. Invoice iyeneranso kufanana ndi mndandanda wa zonyamula malinga ndi kuchuluka, kulemera, kukula, ndi ma code a HS. Zonsezi ziyenera kukhala zofanana pa zikalata zonse.
| Ndemanga | Chofunika Kwambiri |
| Inivoyisi yamalonda | Mtengo wolondola wa CIF mu EUR kapena USD; suyenera kulengezedwa moperewera |
| Mndandanda wazolongedza | Kulemera kwa chinthu, kukula kwake, kuchuluka kwake, ndi ma HS code |
| Bill of Lading / Airway Bill | Ikuwonetsa mtengo wa wotumiza, wotumiza katundu, ndi katundu wonyamula katundu pa kuwerengera kwa CIF |
| Satifiketi Yoyambira | Zofunikira pa kuganizira za udindo wa EU malinga ndi mapangano amalonda |
| Chilengezo cha Chidule cha Kulowa mu EU ICS2 (ENS) | Iyenera kuperekedwa isanafike; imafuna ma HS code athunthu okhala ndi manambala 6 |
| Nambala ya EORI | Chofunikira kwa ogulitsa zinthu zolembedwa kunja; ogulitsa omwe si a EU amafunikira woimira zachuma |
| NIF ya Chipwitikizi (ngati yalembetsedwa ku VAT) | Chofunika ngati wogulitsa akuchita ngati wotumiza zinthu zakale ndipo akufuna kubweza VAT |
Kufunika kwa nambala ya EORI ndikofunikira kwambiri kwa ogulitsa omwe si a EU omwe ndi omwe amatumiza katundu motsatira mgwirizano wa DDP. Ku Portugal, nthawi zambiri mumayenera kukhala ndi woimira zachuma, ndipo muyenera kusankha mmodzi musanayese kutumiza katundu wanu woyamba. Munthu uyu kapena gululi tsopano ali ndi udindo wogwirizana ndi zomwe kampaniyo ikuyenera kulipira pa VAT ku Portugal, zomwe ndi chiopsezo chachikulu mwalamulo. Otumiza katundu okhazikika omwe amayang'ana kwambiri kutumiza katundu ku EU ali ndi luso limeneli m'nyumba kapena amagwira ntchito ndi oimira zachuma ophunzitsidwa bwino ku Portugal.
Zolakwa Zodziwika ndi Mmene Mungapewere
Mtengo Wochepa wa Katundu
Ichi ndi cholakwika chofala kwambiri komanso choopsa chomwe anthu amachita akamatumiza DDP ku Portugal. Ogulitsa ena nthawi zambiri amalemba mtengo wa katundu wawo kuti awoneke ngati akulipira ndalama zochepa zolipirira msonkho. Izi zitha kuchepetsa mtengo papepala, koma ndi chinyengo cha msonkho ndipo chimabwera ndi zilango zomwe zimakhala zochulukirapo kuposa ndalama zoyambira zosungira msonkho. Misonkho ya ku Portugal ikhoza kusintha mtengo wa msonkho ndikulipiritsa msonkho wobwerera, chiwongola dzanja, ndi chindapusa. Muzochitika zoyipa, katundu amatha kutengedwa. Ngati wotumiza katundu apereka chilengezo chochepa ngati njira yosungira ndalama, ayenera kuchotsedwa ntchito nthawi yomweyo.
Kusokoneza Ma Code a HS
Mtengo wa katundu womwe umagwiritsidwa ntchito pa katundu umadalira momwe ma code a HS amagawidwira, zomwe ziyenera kukhala zolondola. Pali mitu yeniyeni ya HS ya katundu wamba, ndipo kusiyana pakati pa mitu iwiri kungasonyeze kusiyana pakati pa msonkho wa 0% ndi msonkho wa 12%. Ngati wogulitsa alakwitsa pa HS code ndipo ayenera kulipira msonkho wochulukirapo motsatira malamulo a DDP, wogulitsayo ayenera kulipira mtengowo, ndipo nthawi zambiri palibe njira yoti wogulitsa abwerere kwa wogula atangotumiza.
Kuganiza kuti Wogulitsa Angathe Kusamalira DDP
Ogulitsa ambiri aku China amapereka chithandizo cha DDP, koma amachita izi kudzera mwa oimira osavomerezeka kapena ma broker omwe alibe ufulu wochita zinthu ngati otumiza zinthu ku EU. Izi zimapangitsa kuti pakhale kusiyana pakati pa malamulo: zinthuzo zimachotsedwa pamisonkhano, wogula amalandira katunduyo, koma VAT ikhoza kulipidwa molakwika, wotumiza katunduyo akhoza kukhala wolakwika, kapena chilengezo cha ENS chikhoza kukhala chopangidwa ndi zolakwika. Kuwunika misonkho kapena kuwunikanso pambuyo pa kuchotsedwa kwa katundu kungabweretse mavutowa, zomwe zikutanthauza kuti wogula ali ndi udindo ngakhale adaganiza kuti DDP imatanthauza kuti zolakwika zonse zinali zolakwa za wogulitsa.
Sizikuwerengera Mitengo ya VAT Yachigawo
Potumiza zinthu ku Azores kapena Madeira, mitengo ya VAT nthawi zambiri imakhala yosiyana: 16% ya Azores ndi 22% ya Madeira, m'malo mwa 23%. Ngati ogulitsa agwiritsa ntchito mtengo wa kumtunda kuti agule mitengo ya DDP yotumizidwa kumadera awa, adzalipiritsa ndalama zambiri kapena zochepa kwambiri, zomwe zingayambitse kusamvana kwa bizinesi kapena kusowa kotsatira malamulo.
Momwe Kutumiza kwa Topway Kumathandizira Kutumiza kwa DDP ku Portugal
Kuyambira mu 2010, Topway Shipping yakhala ikupereka ntchito zaukadaulo zotumizira katundu kuchokera ku likulu lake ku Shenzhen. Gulu loyambitsali lili ndi zaka zoposa 15 zokumana nazo mwachindunji pa ntchito zotumizira katundu padziko lonse lapansi komanso zochotsera msonkho. Apeza ukadaulo m'misika ingapo ya EU, kuphatikizapo Portugal ndi Spain.
Mtengo wa Topway pa kutumiza katundu wa DDP ku Portugal sumangopitirira kungosamutsa katunduyo. Amasamaliranso gawo lotsatira malamulo lomwe limasankha ngati kutumiza kwa DDP kukukwaniritsa lonjezo lake kapena ayi. Izi zimaphatikizapo kuyang'ana HS code musanatumize, kuonetsetsa kuti mapepala owerengera mtengo a CIF ndi olondola, kupereka ICS2 ENS ndi manambala oyenera a manambala 6, kugwira ntchito ndi opereka msonkho ophunzitsidwa bwino komanso oimira ndalama ku Portugal, ndikukonza malipiro onse a VAT ochokera kunja kwa wogulitsa.
Topway ili ndi njira zonyamula katundu wa panyanja kuchokera ku China kupita ku madoko akuluakulu aku Europe kuphatikiza Lisbon ndi Sines. Izi zikuphatikizapo FCL (Full Container Load) ndi LCL (Less-than-Container-Load), kotero mabizinesi amitundu yonse angagwiritse ntchito ntchitoyi. Kuphatikiza kwa LCL kumalola makasitomala kupeza ndalama za DDP popanda kulipira bokosi lonse ngati katundu wawo sangathe kudzaza. Unyolo wautumiki wa Topway umaphatikizaponso mayendedwe kuchokera kwa wopanga kupita ku doko, malo osungira katundu kunja kwa dziko akafunika, komanso kutumiza mkati mwa Portugal kupita ku nyumba yosungiramo katundu ya wogula, sitolo, kapena tsamba la Amazon FBA.
Kwa mabizinesi ang'onoang'ono ndi apakatikati (SMEs) ndi ogulitsa pa intaneti omwe akufuna kuti makasitomala awone ubwino wa DDP koma sakufuna kuthana ndi mavuto azamalamulo ndi kutsatira malamulo omwe amabwera chifukwa chogwira ntchito ndi wogulitsa wosadziwa zambiri, kugwira ntchito ndi kampani yotumiza katundu monga Topway Shipping ndiye chisankho chabwino kwambiri. 23% VAT ndi njira yogulitsira katundu wa kasitomu sizovuta; ndi ndalama zomwe zimayembekezeredwa zomwe kampani yotumiza katundu wodziwa bwino ntchito imadziwa momwe ingagulitsire mitengo ndikuzisamalira bwino.
Malo Olamulira a 2025: Zomwe Zasintha
Ogulitsa kunja omwe akupanga njira yawo yoyendetsera zinthu ayenera kusamala ndi kusintha kwa malamulo komwe kudzakhudza mwachindunji kutumiza kwa DDP ku Portugal mu 2024 ndi 2025.
Dongosolo la ICS2 la EU linafika pa Release 3 mu 2025. Izi zikutanthauza kuti mitundu yonse ya mayendedwe, kuphatikizapo apanyanja ndi katundu wa njanji, anayenera kutumiza deta asanafike. Choncho, katundu yense ayenera kulembetsa ENS asanapatsidwe katundu, osati kungotumiza zinthu zokha. katundu wonyamulira monga momwe zinachitikira kale. Deta iyenera kukhala yokwanira komanso yolondola: ICS2 imagwiritsa ntchito ma algorithms owopsa kuti asonyeze zomwe zikusowa chidziwitso kapena zomwe sizikugwirizana kuti ziwunikidwe. Otumiza omwe sanasinthe machitidwe awo ndi magwiridwe antchito kuti akwaniritse ICS2 Release 3 ali pachiwopsezo chachikulu choyambitsa kuchedwa.
Mu 2025, Portugal idakwezanso lamulo lolembetsa VAT kwa mabizinesi omwe amakhala mdzikolo kufika pa €15,000. Mlingo wogulitsa mtunda wa EU wonse ukadali €10,000. Kuyambira pa Januware 1, 2025, Portugal idzakhala ndi msonkho watsopano wa mautumiki apa digito wa 3%. Izi zimapangitsa kuti zinthu zikhale zovuta kwambiri kwa makampani ogulitsa pa intaneti omwe amagulitsa zinthu ndi mautumiki apa digito komanso katundu weniweni, popeza awiriwa akhoza kukhala ndi njira zosiyanasiyana za VAT zomwe zimafuna ma invoice ndi malipiro osiyana. Makampani omwe amalipiritsa zinthu zakuthupi ndi mautumiki apa digito mu malonda omwewo ayenera kufunsa katswiri wa VAT kuti adziwe mtengo woyenera wa gawo lililonse.
Bungwe la kasitomu la ku Portugal lakhala likugwiranso ntchito pa dongosolo lake la digito, ndi cholinga choti portal ya eAduana ikhale ya digito mokwanira pofika kotala lachitatu la chaka cha 2025. Izi zikutanthauza kuti njira zochotsera zomwe zimagwiritsidwa ntchito papepala kapena zochitidwa ndi manja zikuchepa kwambiri, ndipo otumiza omwe alibe njira zabwino zotumizira mafayilo a digito adzakhala ndi mavuto ambiri. Otumiza kunja omwe akuyang'ana njira zawo zotumizira katundu tsopano akuyembekeza kuti athe kutumiza ndikutsatira zikalata zawo zonse za kasitomu pakompyuta pogwiritsa ntchito mawebusayiti otetezeka. Izi sizilinso chinthu chapamwamba.
Kutsiliza
Kwa ogulitsa kunja omwe akufuna kuti zinthu zikhale zosavuta, mitengo ikhale yodziwikiratu, komanso kuti kutumiza kuyende bwino, kutumiza kwa DDP ku Portugal ndi njira yabwino kwambiri. Koma 23% VAT, yomwe imawonjezeredwa ku CIF-plus-duty basis ndipo singathe kubwezedwa ndi wogulitsa kunja kwa EU, ikutanthauza kuti zachuma za DDP ziyenera kuwunikidwa mosamala ndipo zofunikira pakutsata malamulo ziyenera kuthandizidwa ndi anthu omwe amadziwa zomwe akuchita.
Ogulitsa ndi ogulitsa katundu ku Portugal mu 2025 ayenera kukumbukira zinthu izi: fufuzani ngati wogulayo walembetsa ku VAT ndipo akhoza kubweza VAT yolowera; ngati angathe, DAP ikhoza kukhala njira yabwino; onetsetsani kuti munthu amene akuyang'anira chilolezo chanu cha DDP ali ndi chilolezo choyenera cha EORI ndipo walemba ntchito woimira zachuma woyenerera ku Portugal; musavomereze mtengo wosatchulidwa ngati njira yosungira ndalama; onani ma HS code anu motsutsana ndi database ya EU TARIC musanatumize; ndikutsatira malamulo onse olembera a ICS2 ENS kapena chiopsezo chakuti katundu wanu asungidwe pamalire.
Kutumiza katundu ku Portugal sikovuta ngati muli ndi mnzanu woyenera wotumiza katundu. Topway Shipping yapangidwa kuti igwire ntchito yovuta ngati imeneyi, kuyambira pansi popanga zinthu ku China mpaka pakhomo la nyumba yosungiramo katundu ku Lisbon. Akhala akuchita zinthu zotumizira katundu m'malire kwa zaka 15 ndipo amatha kuchita chilichonse kuyambira pachiyambi mpaka kumapeto.
Ibibazo
Q: Kodi 23% VAT nthawi zonse imagwira ntchito pa kutumiza kwa DDP ku Portugal?
A: Inde, pazinthu zambiri zogula ndi zinthu zomwe zimatumizidwa kunja. Mtengo wa VAT wa 23% umagwira ntchito pa mtengo wa CIF wa katundu ndi ndalama zilizonse zolipirira msonkho. Magulu ena, monga chakudya ndi mankhwala, ali ndi mitengo yotsika ya 13% ndi 6%. Kuyambira mu Januwale 2025, padzakhalanso msonkho watsopano wa 3% pa ntchito zama digito. Kutumiza ku Azores kuli ndi mtengo wamba wa 16%, pomwe kutumiza ku Madeira kuli ndi mtengo wa 22% m'malo mwa 23% ya dziko lonse.
Q: Malinga ndi malamulo a DDP, ndani amalipira VAT ya ku Portugal yochokera kunja - wogula kapena wogulitsa?
A: Wogulitsa amalipira chifukwa DDP imapangitsa wogulitsa kulipira ndalama zonse zolowera kunja. Koma ngati wogulitsayo sali mu EU, nthawi zambiri sangabwezeretsedwe VAT iyi. Ngati wogulayo ndi kampani ku Portugal yomwe yalembetsedwa kuti ilandire VAT, mwina adabweza VAT yomweyo motsatira malamulo a DAP. Ichi ndichifukwa chake ogulitsa ena odziwa bwino ntchito amakonda DAP kuposa DDP.
Q: Kodi wogulitsa wanga ku China akufunika nambala ya EORI kuti atumize DDP ku Portugal?
A: Wogulitsa ndiye amene amalowetsa zinthu zakale pansi pa DDP, zomwe zikutanthauza kuti amafunikira nambala ya EORI. Mabizinesi omwe si a EU nthawi zambiri sangalandire EU EORI mwachindunji. M'malo mwake, amafunika kulemba ntchito woimira zachuma ku Portugal yemwenso ali ndi udindo wolipira VAT. Topway Shipping, katswiri wotumiza katundu, akhoza kusamalira izi kwa wogulitsa.
Q: Kodi ICS2 ndi chiyani ndipo kodi imakhudza kutumiza kwanga kwa DDP ku Portugal?
A: Dongosolo Lolamulira Kutumiza Zinthu ku EU 2 (ICS2) ndi dongosolo lofunikira lolengeza za chitetezo ndi chitetezo lomwe liyenera kudzazidwa katundu asanafike. Kuyambira mu 2025, lidzagwira ntchito pamitundu yonse ya mayendedwe, kuphatikizapo sitima yapamadzi ndi yapamtunda. Musanapake katundu, katunduyo ayenera kukhala ndi Chikalata Chofotokozera Chidule (ENS) chokhala ndi manambala olondola a HS a manambala 6 pazinthu zonse. Ngati simudzaza mafomu onse, mungafunike kudikira kumalire a EU kuti mukafufuze.
Q: Kodi DDP nthawi zonse imakhala yabwino kuposa DAP potumiza kwa ogula aku Portugal?
A: DDP nthawi zambiri imapatsa ogula aku Portugal mwayi wabwino wogula zinthu za B2C pa intaneti chifukwa sangapezenso VAT ndipo safuna kuchita zinthu zokhudzana ndi misonkho. Potumiza katundu kuchokera ku bizinesi ina kupita ku ina ku Portugal yomwe yalembetsedwa kuti ilandire VAT, DAP ikhoza kukhala chisankho chabwino chifukwa wogula akhoza kubweza VAT yolowera.
Q: Kodi Topway Shipping ingathandize bwanji kutumiza katundu ku Portugal pogwiritsa ntchito DDP?
A: Topway Shipping imayang'anira zinthu zonse za DDP kuchokera ku China, kuphatikizapo kutumiza katundu wapamadzi, katundu wa panyanja (FCL kapena LCL) kupita ku madoko aku Portugal, kutumiza katundu wa ICS2 ENS, kuchotsera msonkho wa msonkho ndi chiwongola dzanja choyenera, kulipira VAT yochokera kunja, ndi kutumiza katundu wapafupi ku Portugal. Lumikizanani ndi gulu lawo la Shenzhen kuti mudziwe mtengo wake komanso wotsimikizika wa katundu wanu kuchokera pakhomo kupita pakhomo.
