VAT Yochokera Kumayiko Ena ku Germany (EUSt): Malamulo Olipira ndi Kuchedwetsa Ndalama
Introduction
Chidebe chilichonse chomwe chimachotsa msonkho wa kasitomu ku Hamburg, Bremerhaven kapena Duisburg chimakhala ndi mabilu awiri. Choyamba ndi msonkho wa kasitomu, womwe ambiri oitanitsa katundu amadziwa kuwerengera. Chachiwiri ndi VAT yochokera ku Germany, yomwe imadziwika m'Chijeremani kuti Einfuhrumsatzsteuer kapena EUSt, ndipo pa katundu wamba wogula kapena wotumizidwa kuchokera ku China ndi waukulu kuposa ziwirizi. Ngati msonkho wa katundu wanu ndi 4 peresenti ndipo mtengo wamba wa VAT ndi 19 peresenti, bilu ya VAT yochokera kumayiko ena ndi pafupifupi kasanu kuposa bilu ya msonkho. Zimenezi zimapangitsa EUSt kukhala chinthu chachikulu kwambiri pakati pa chipata cha fakitale ndi chitseko chanu chosungiramo katundu.
Malamulo okhudza nthawi ndi momwe msonkho uwu uyenera kulipidwa si osavuta kumva. Kasitomu amausonkhanitsa, osati ofesi yamisonkho yakomweko. Uyenera kulipidwa mwachangu pokhapokha ngati muli ndi nthawi yovomerezeka yochedwetsa msonkho. Akaunti yochedwetsa msonkho ili ndi masiku awiri osiyana olipira, limodzi la ntchito ndi lina la VAT yolowera kunja. Ufulu wochotsa ndalama zomwezo monga VAT yolowera uli ndi ulamuliro wosiyana kwambiri ndipo umatsatira kalendala yosiyana kwambiri. Pamwamba pa zonsezi, Germany ili pakati pa kusintha komwe kwakhala kukuyembekezeredwa kwa nthawi yayitali komwe pamapeto pake kudzasintha njira yolipira yoyamba, yobwezeretsanso ndalama pambuyo pake ndi kuchotsera mwachindunji pakubweza kwa VAT.
Bukuli likufotokoza malamulo okhudza malipiro ndi kuchedwetsa msonkho monga momwe wotumiza katundu amawaonera tsiku ndi tsiku. Limafotokoza za malamulo, nthawi yomaliza yolipira, akaunti yochedwetsa msonkho (Aufschubkonto), zotsatira za ndalama zomwe zimagwiritsidwa ntchito, njira zapadera monga njira 42 ndi ma IOSS parcels, momwe mabizinesi opanda kulembetsa VAT ku Germany amagwirira ntchito, komanso zomwe zachitika posachedwa mu Okutobala 2026. Pomwe yankho limadalira mfundo zanu, lembalo limanena choncho, chifukwa VAT yolowera kunja ndi gawo lomwe lingaliro lolakwika limasanduka ndalama zenizeni.
Kodi VAT Yochokera Kumayiko Ena ku Germany (EUSt) Ndi Chiyani Kwenikweni?
Chikhalidwe Chalamulo ndi Amene Amachiyang'anira
VAT Yochokera Kunja ndi msonkho wogwiritsidwa ntchito womwe umabwera pamene katundu wochokera kunja kwa European Union atulutsidwa kuti azigulitsidwa kwaulere ku Germany. Gawo 21 la German VAT Act (UStG) limaika msonkhowu ngati msonkho wogwiritsidwa ntchito mkati mwa tanthauzo la Fiscal Code ndipo limanena kuti malamulo a misonkho ya msonkho amagwira ntchito mofanana. Mwachidule, misonkho imauyesa mu chilengezo chomwecho komanso ndi njira yomweyo ya IT, ATLAS, yomwe imagwiritsa ntchito pa msonkho, ndipo malamulo a ngongole ya msonkho pa ngongole, chitetezo ndi malipiro amapititsidwa ku msonkho.
Ichi ndichifukwa chake nthawi zina oitanitsa katundu m'dziko lina amasokonezeka. EUSt ili ndi mitengo yofanana ndi VAT ya m'dzikolo ndipo, kwa mabizinesi ambiri, imakhala ngati VAT yolowera yomwe ingathe kuchotsedwa, koma siyendetsedwa ndi ofesi yamisonkho yomwe imayang'anira kubweza kwanu kwa VAT pamwezi. Ofesi yayikulu ya kasitomu imaitenga pamalire. Ofesi yamisonkho imangoiwona pambuyo pake, mukapempha kuchotsera.
Mitengo ndi Misonkho Yoyambira
Mitengo iwiri ikugwiritsidwa ntchito. Mtengo wokhazikika ndi 19 peresenti ndipo mtengo wochepetsedwa ndi 7 peresenti, womwe umakhudza katundu monga mabuku ndi zakudya zina. Funso lofunika kwambiri kwa otumiza ndi otumiza katundu si mtengo koma maziko omwe amawerengedwa, chifukwa maziko ndi okulirapo kuposa mtengo wa kasitomu womwe anthu ambiri amaganizira. Gome ili pansipa likufotokoza mwachidule magawo ofunikira.
| chizindikiro | Lamulo m'machitidwe |
| Mtengo wokhazikika | 19 peresenti ya maziko okhoma msonkho |
| Kuchepetsa | 7 peresenti ya katundu winawake amene walembedwa mu VAT Act, monga mabuku ndi zakudya zina |
| Maziko okhoma msonkho | Mtengo wa katundu woperekedwa kudzera mu kasitomu, kuphatikiza misonkho ya katundu woperekedwa kudzera mu kasitomu ndi misonkho ina ndi misonkho yomwe imayenera kulipidwa pogula zinthu (koma osati VAT yochokera kunja yokha), kuphatikiza ndalama zina monga komishoni, kulongedza katundu, mayendedwe ndi inshuwaransi. |
| Kuchepetsa mtengo wa mayendedwe | Ndalama zofika pamalo oyamba kupita ku EU zikuphatikizidwa, ndipo ndalama zopita kumalo ena zikuphatikizidwa ngati malo amenewo akudziwika pamene msonkho ukuperekedwa. |
| Nthawi yowunikira | Kutulutsidwa kuti kugawidwe kwaulere ku Germany, kwalengezedwa kudzera mu ATLAS |
| Ulamuliro wosonkhanitsa | Miyambo ya ku Germany (Zoll), osati ofesi ya msonkho yakomweko |
| Mwalamulo maziko | Gawo 11 ndi 21 UStG, pogwiritsa ntchito Union Customs Code poyerekezera |
Lamulo la mtengo woyendera liyenera kuganiziridwa bwino. Otumiza katundu ambiri amawerengera EUSt yawo yomwe akuyembekezeka kukhala 19 peresenti ya mtengo wa invoice kuphatikiza msonkho ndipo amadabwa pamene chiwongola dzanja cha msonkho chikukwera. Chifukwa chake ndi chakuti katundu wa panyanja, inshuwaransi, komanso, komwe komaliza kopitako kumadziwika kale, gawo lamkati kuchokera ku doko kupita ku nyumba yanu yosungiramo katundu zonse zimalowa pansi. Chidebe chotulutsidwa ku Hamburg ndikunyamulidwa ndi galimoto yayikulu kupita ku Munich potengera oda imodzi yoyendera nthawi zambiri chimapangitsa kuti katundu wonyamulidwa kupita ku Hamburg kupita ku Munich atengedwe mkati mwa maziko okhometsa msonkho.
Ndani Ali ndi Ngongole ya Misonkho?
Wobwereketsa msonkho wa msonkho wa kasitomu ndiye amene ali ndi ngongole, ndipo mwachidule ndi wobwereketsa wotchulidwa mu chikalata cha kasitomu. Pamene broker kapena wotumiza katundu wapereka chikalatacho, zotsatira zake zalamulo zimadalira mtundu wa choyimira. Pansi pa kuyimira mwachindunji, broker amachita zinthu m'dzina la wobwereketsa ndipo wobwereketsayo ndiye wobwereketsa. Pansi pa kuyimira mwachindunji, komwe kumachitika kawirikawiri ku Germany, broker amachita zinthu m'dzina lake m'malo mwa wobwereketsa ndipo amakhala wobwereketsa pamodzi ndi wobwereketsa. Tsatanetsatane uwu ndi wofunika pa udindo komanso pakuchotsedwa kwa VAT pambuyo pake, monga momwe magawo otsatirawa akufotokozera.
Momwe ndi Nthawi Yomwe EUSt Iyenera Kulipiridwa
Lamulo Losasinthika: Lipirani Posachedwa Pambuyo Podziwitsa
Popanda dongosolo lililonse lochedwetsa nthawi, ngongole ya msonkho imadziwitsidwa kwa wobwereketsayo pambuyo poti chilengezocho chalandiridwa, ndipo ndalamazo nthawi zambiri zimakhala zofunikira patatha masiku 10 kuchokera pamene chidziwitsocho chalandiridwa. Mwachizolowezi, tsikulo limasindikizidwa pa chidziwitso cha mtengo wowerengera ndalama, ndipo malipiro amaperekedwa ndi wolengeza kapena wotumiza katundu kudzera mu njira yomwe yavomerezedwa ndi ofesi ya msonkho. Kwa otumiza katundu nthawi zina iyi ndi njira yomwe amagwiritsa ntchito, nthawi zambiri kudzera mwa wotumiza katundu kapena broker wa msonkho yemwe amapereka ndalamazo.
Pasadakhale ndi pamene ubale wamalonda umakhala wofunika. Wogulitsa malonda amene amakulipirani amakubwerekani ndalamazo mpaka mutabweza, ndipo wogulitsayo nthawi zambiri amalipiritsa ndalama zolipirira, amaika malire a ngongole ndikupempha kuti mulipire mkati mwa nthawi yochepa. Pa chidebe chimodzi izi ndizotheka. Pa bizinesi yochotsa makontena ambiri pamwezi, zingatanthauze ndalama zisanu ndi chimodzi zomwe zimadutsa mu akaunti ya wogulitsa katundu musanatumizidwe.
Ndani Amalandira Kuchotsera
Wotumiza katundu akalipira EUSt m'dzina lake, wotumiza katunduyo sapeza ufulu wochotsa katunduyo. Kuchotsera kwa VAT komwe kumalowetsedwa ndi kwa bizinesi yomwe imatumiza katunduyo ku kampani yake ndipo ili ndi mphamvu zowataya panthawi yotumiza katunduyo, ndipo zikalata za kasitomu ziyenera kutsimikizira izi. Ngati dzina la munthu wina likuwonekera pa chikalata cholengeza kuti ndiye wotumiza katunduyo pomwe katunduyo akupita ku kampani ina, kuchotserako kungatsutsidwe mu kafukufuku. Kugwirizanitsa wotumiza katunduyo ndi mwiniwake weniweni wa katunduyo ndi gawo lofunikira kwambiri lotsatira malamulo, osati tsatanetsatane wa kayendetsedwe ka katunduyo.
Kulipira Mochedwa
Lamulo la ndondomeko ya misonkho ku Germany limagwiritsa ntchito ndalama zowonjezera zolipira mochedwa pa ngongole za msonkho zosalipidwa, nthawi zambiri 1 peresenti pamwezi uliwonse kapena gawo la mwezi womwe ndalamazo zachedwa. Kasitomu amathanso kufuna chitetezo, kuyimitsa njira zosavuta kapena kuletsa kuvomereza kuchedwetsa ngati malipiro alephera mobwerezabwereza. Ndalama zowonjezerazo ndizochepa poyerekeza ndi kuwonongeka kwa ntchito chifukwa cha kutaya akaunti yochedwetsa, ndichifukwa chake debit yobwezedwayo imayenera kusamalidwa kwambiri kuposa momwe kuchuluka kwake kumasonyezera. Tsimikizirani momwe mlandu wina umachitidwira ndi broker wanu wa kasitomu kapena mlangizi wa misonkho.
The Deferral Account (Aufschubkonto)
Momwe Zimagwirira Ntchito ndi Nthawi Zomaliza Ziwiri
Akaunti yosinthira ndi chilolezo cha kasitomu, kutengera Nkhani 110 ya Union Customs Code, yomwe imalola wotumiza kunja kuchedwetsa kulipira misonkho yochokera kunja kwa dziko pa zovomerezeka zonse mkati mwa mwezi umodzi mpaka kulipira kamodzi pambuyo pake. M'malo molipira katundu aliyense padera, ndalamazo zimasonkhanitsidwa nthawi imodzi. Mfundo yofunika kwambiri ndi yakuti msonkho ndi VAT yochokera kunja sizigwirizana ndi tsiku lofanana lomaliza.
Misonkho ya msonkho pansi pa akaunti yochedwetsa msonkho imachotsedwa pa tsiku la 16 la mwezi wotsatira kulowetsa katundu kunja. Pa VAT yochokera kunja, Gawo 21(3a) la VAT Act limakhazikitsa tsiku lina: tsiku la 26 la mwezi wachiwiri wotsatira mwezi wolowetsa katundu kunja. Lamuloli lakhala likugwira ntchito kuyambira pa Second Corona Tax Relief Act ndipo linayambitsidwa momveka bwino kuti lichepetse katundu wa mabizinesi. Chifukwa chake chidebe chomwe chinatulutsidwa pa 12 Novembala 2026 chidzakhala ndi debit yake ya msonkho pa 16 Disembala 2026 ndi debit yake ya EUSt pa 26 Januwale 2027.
Tsiku lowonjezera la EUSt limasinthanso momwe chitetezo chimawerengedwera. Chitsimikizo cha akauntiyi chimachokera ku misonkho yomwe ikuyembekezeka komanso VAT yochokera kunja panthawi yochedwetsa, kotero nthawi yayitali ya EUSt imatanthauza kukhudzidwa kwakukulu komwe kasitomu iyenera kuphimba. Mabizinesi omwe adafunsira akaunti yawo isanafike 2021 nthawi zina amapeza kuti ndalama zomwe adalonjeza kale sizikugwirizana ndi mbiri yawo yochokera kunja ndipo ziyenera kuwonjezeredwa.
Zofunikira Zachitetezo
Kawirikawiri misonkho imafuna chitsimikizo musanavomereze akaunti yoyimitsa. Fomu yodziwika kwambiri ndi chitsimikizo cha banki, ngakhale kuti mitundu ina ya chitetezo ingavomerezedwe. Ndalamazo zimasonyeza msonkho wapamwamba kwambiri komanso EUSt yomwe wotumiza kunja akuyembekeza kukhala nayo nthawi imodzi, kotero otumiza kunja omwe ali ndi nyengo yokwera, mwachitsanzo Khirisimasi isanafike kapena nthawi yobwezeretsanso Chaka Chatsopano cha ku China, ayenera kukonzekera chitsimikizo cha mwezi wokwera, osati wapakati.
Palinso gawo locheperako mu Gawo 21(3) la VAT Act. Limalola kulipira VAT yochokera kunja kuchedwetsedwa popanda chitetezo pomwe msonkho ukhoza kuchotsedwa wonse ngati VAT yolowera. Mwachidule izi zimagwira ntchito ku mabizinesi okhazikika omwe ali ndi mbiri yabwino komanso ufulu wonse wochotsera, ndipo misonkho imasankha mlandu uliwonse pa mfundo zake. Ndikoyenera kufunsa ngati mtengo wa chitsimikizo cha banki ndi cholepheretsa.
Kodi Kupindula
Fomu yofunsira imapita ku ofesi yayikulu yoyang'anira kasitomu. Wopemphayo amafunika nambala ya EORI, bizinesi yomwe yakhazikitsidwa ku EU, umboni wodalirika wa momwe amawerengera ndalama komanso momwe amalipirira, komanso chitetezo. Chilolezocho chikaperekedwa, wotumiza katundu amalandira nambala yodziwitsa wolowa nawo m'malo yomwe imasungidwa mu ATLAS ndikulowetsedwa mu chikalata cholengeza za kasitomu. Chilengezo chilichonse chomwe chikuyenera kuchitika pa akauntiyo chiyenera kutchulidwa, apo ayi chilolezocho chimabwerera ku lamulo loyenera la malipiro.
Nthawi yovomerezeka imasiyana malinga ndi ofesi ya kasitomu komanso momwe fomu yofunsira ilili yokwanira, kotero kampani yomwe ikukonzekera nyengo yake yoyamba yolowera ku Germany iyenera kuyamba ntchitoyi nthawi yayitali sitimayo isanatumizidwe koyamba, osati tsiku lomwe sitimayo ifika.
Akaunti Yanu Mosiyana ndi Akaunti ya Wotumiza
Anthu ambiri oitanitsa katundu m'dziko lina sapempha kuti agwiritse ntchito akaunti yawoyawo. Amalipira ndalama kuchokera kwa broker kapena wotumiza katundu wawo pansi pa akaunti yoyimitsidwa ndipo amalipiritsa msonkho ndi EUSt pambuyo pake. Mitundu iwiriyi imasiyana pa mtengo, kuwongolera ndi kayendedwe ka ndalama, monga momwe kufananizira pansipa kukusonyezera.
| Njira yolipirira | Udindo woyenera | EUSt ikuyenera | Chitetezo ndi kukhazikitsa | Zoyenera kwambiri |
| Malipiro pambuyo pa chidziwitso | Patatha masiku 10 kuchokera pamene chidziwitsocho chaperekedwa | Patatha masiku 10 kuchokera pamene chidziwitsocho chaperekedwa | Palibe chilolezo chapadera | Otumiza katundu m'maiko ena nthawi zina okhala ndi kuchuluka kochepa |
| Akaunti yanu yoyimitsa nthawi | 16 mwezi utatha kutumizidwa kunja | 26 mwezi wachiwiri pambuyo poti zinthu zalowetsedwa kunja | Kuvomerezedwa kwa misonkho ndi chitsimikizo chozikidwa pa msonkho woyembekezeredwa ndi EUSt | Otumiza zinthu kunja nthawi zonse omwe ali ndi kuchuluka kodziwikiratu |
| Akaunti ya wotumiza kapena broker | Yokhazikitsidwa ndi mawu amalonda ndi broker | Yokhazikitsidwa ndi mawu amalonda ndi broker | Cheke cha ngongole ya broker ndipo, nthawi zambiri, ndalama zolipirira | Makampani oyambitsa, otumiza kunja nyengo ndi otumiza ochokera kumayiko osiyanasiyana |
Mfundo yofunika kwambiri ndi yakuti masiku olembedwa ndi malamulo amateteza mwini akauntiyo. Ngati broker wanu akugwiritsa ntchito akaunti yakeyake, broker amasangalala ndi nthawi yayitali yolembedwa ndi malamulo koma nthawi zambiri amakupatsirani nthawi yochepa kwambiri yolipira, chifukwa brokeryo ndiye amene ali ndi chiopsezo cha ngongole ndi ndalama zotsimikizira. Invoice ya wotumiza yomwe imati kulipira mkati mwa masiku asanu ndi awiri si chizindikiro chakuti lamulo limafuna kulipira koyambirira. Ndi chisankho chamalonda, ndipo chingakambidwe ndi makasitomala omwe ali ndi mbiri yabwino yolipira.
Kuchotsa VAT Yochokera Kunja ndi Momwe Imakhudzira Kuyenda Kwa Ndalama
Njira Yochotsera Ndalama
Bizinesi yomwe yalembetsedwa ku VAT ku Germany ndipo imagwiritsa ntchito katunduyo pazinthu zokhomera msonkho imatha kuchotsa VAT yolowera ngati VAT yolowera mu VAT return yake. Bungwe la misonkho limawerengera kuchuluka kwa VAT yolowera pa nthawi ndi pa mlingo uliwonse, ndipo kuchotserako kumafunidwa mu return ya nthawi yomwe msonkho unayamba, bola ngati wotumiza ali ndi ufulu wochotsera kwathunthu. Iyi ndi mfundo yomwe imasiyanitsa VAT yolowera ndi mtengo weniweni. Kwa wamalonda wokhomera msonkho mokwanira, EUSt ndi nkhani ya nthawi, osati ndalama, ndipo mutu wonse umakhala ngati funso loti ndalamazo zatha nthawi yayitali bwanji.
Apa kuphatikiza malamulo kumathandiza. Chifukwa kuchotsera kungafunsidwe nthawi yolowera kunja pomwe EUSt pa akaunti yochedwetsa ndalama imalipidwa pa 26 mwezi wotsatira, wolowetsa ndalama zonse zomwe angathe kuchotsera ndi akaunti yovomerezeka nthawi zambiri amatha kufunsa VAT yolowera ndalama zisanachoke kubanki. Akatswiri amanena kuti kuphatikiza kumeneku kumathetsa kale vuto lalikulu la ndalama zomwe mabizinesi oyenerera akuyenera.
Chitsanzo Chogwira Ntchito
Taganizirani za wogulitsa zamagetsi ku Munich amene akutumiza chidebe chimodzi cha mamita 40 kuchokera ku Shenzhen kudzera ku Hamburg. Mtengo wa invoice ndi ma euro 80,000 malinga ndi malamulo a FOB. Katundu ndi inshuwaransi ku Hamburg zimawonjezera ma euro 4,000, ndipo katunduyo amatumizidwa ku Munich ndi ma euro ena 1,200 pansi pa dongosolo lomwelo la mayendedwe. Mwachitsanzo, msonkho waikidwa pa 4 peresenti. Msonkho weniweni umadalira gulu la msonkho wa katunduyo komanso njira zina zilizonse zokondera kapena zotsutsana ndi kutaya katundu, kotero chiwerengerochi ndi lingaliro chabe.
| katunduyo | Ndalama mu ma euro |
| Mtengo wa invoice (FOB) | 80,000.00 |
| Katundu wakunja ndi inshuwalansi kupita ku Hamburg | 4,000.00 |
| Mtengo wa Customs | 84,000.00 |
| Misonkho ya msonkho pa 4 peresenti (yomwe ikuganiziridwa) | 3,360.00 |
| Ulendo wopita ku Hamburg kupita ku Munich (komwe umadziwika) | 1,200.00 |
| Maziko okhometsa msonkho a EUSt (84,000 + 3,360 + 1,200) | 88,560.00 |
| VAT yochokera kunja pa 19 peresenti | 16,826.40 |
| Chiwerengero chonse chomwe chasonkhanitsidwa ndi misonkho (ufulu kuphatikiza EUSt) | 20,186.40 |
Tsopano yerekezerani nthawi. Tiyerekeze kuti chidebecho chatulutsidwa pa 12 Novembala 2026 ndipo woitanitsa katunduyo akupereka malipoti a VAT pamwezi.
| Njira yolipirira | Ndalama zokwana 3,360.00 zaperekedwa | EUSt ya 16,826.40 yolipidwa | VAT yolowera yomwe yafunsidwa mu |
| Malipiro pambuyo pa chidziwitso | Pafupifupi pa 22 Novembala 2026 | Pafupifupi pa 22 Novembala 2026 | Kubweza kwa Novembala 2026, kudzachitika pa 10 Disembala 2026 |
| Akaunti yanu yoyimitsa nthawi | 16 December 2026 | 26 January 2027 | Kubweza kwa Novembala 2026, kudzachitika pa 10 Disembala 2026 |
Pansi pa njira yoyamba, wotumiza katundu amalipira ma euro 20,186.40 mkati mwa masiku pafupifupi khumi ndipo amadikira kubweza kwa VAT ndi kubweza ndalama zake, zomwe zingasiye ma euro 16,826.40 a ndalama zake kwa milungu ingapo. Pansi pa njira yachiwiri, EUSt imasiya akauntiyo patatha milungu isanu ndi umodzi kuchokera pamene kubweza kwa VAT komwe kumati kuchotsedwako kwaperekedwa, kotero ndalama zonse za wotumiza katundu pa gawo la VAT zitha kukhala pafupifupi zero. Mabizinesi omwe ali ndi nthawi yowonjezereka yomaliza yopereka fayilo mwezi umodzi pambuyo pake, zomwe zimachepetsa mwayi uwu koma sizimachotsa.
Chitsanzochi chikuwonetsanso chifukwa chake ndalama zomwe chitsimikizocho chili nazo ndi zofunika. Akuluakulu a kasitomu ayenera kulipira msonkho ndi EUSt kwa nthawi yonse, kotero bizinesi yotumiza makontena khumi otere pamwezi imafuna chitetezo chomwe chimawonetsa ndalama zoposa ma euro 200,000 zomwe zatsala panthawi yomwe yakwera. Chitsimikizo chimenecho chili ndi mtengo, kaya ndalama za banki kapena chikole chomangiriridwa, ndipo mtengo wake uyenera kuyesedwa poyerekeza ndi ndalama zolipirira potulutsa.
Njira Zapadera Zomwe Zimasintha Chithunzi cha Malipiro
Ndondomeko 42: Kutumiza kunja ndi Exempt Onward Supply
Zinthu zambiri zomwe zimalowa mu EU kudzera pa doko la Germany sizili za msika wa Germany. Ngati katunduyo apita kwa wogula m'dziko lina lomwe lili membala, wotumiza katunduyo angagwiritse ntchito njira ya kasitomu nambala 42, yomwe imamasula katunduyo kuti azigulitsidwa kwaulere ku Germany popanda kuchotsera VAT yochokera kunja, potengera kuti katunduyo ndi wosachotsedwa mkati mwa EU. Palibe EUSt yomwe imalipidwa pamalire, kotero funso la ndalama limasowa kwathunthu.
Kukhululukidwako kumakhala ndi zofunikira. Wotumiza katundu kapena woimira ndalama nthawi zambiri ayenera kulembetsa ku VAT ku Germany, chilengezocho chiyenera kunena nambala yodziwika ya VAT ya kasitomala m'dziko lomwe akulowa, katunduyo ayenera kuchoka ku Germany, ndipo wotumiza katunduyo ayenera kukhala ndi mphamvu yotsimikizira izi kudzera m'mapepala oyendera. Kupereka kuyeneranso kufotokozedwa mu lipoti lobwezera. Ngati chilichonse mwa zinthuzi chikusowa, akuluakulu amisonkho aku Germany akhoza kuwunika VAT yochokera kunja mobwerezabwereza, pamodzi ndi chiwongola dzanja ndi mwina ndalama zowonjezera. Otumiza katundu omwe ali ndi luso la njira 42, monga omwe amagwiritsanso ntchito njira zosungiramo katundu ndi zotumizira katundu, amawonjezera phindu lenileni apa chifukwa umboni wotumizidwa umapangidwa mwanjira yawoyawo.
Kusungiramo Kasitomu ndi Njira Zina Zoyimitsa
Katundu woyikidwa pansi pa ndondomeko ya kasitomu samasulidwa kuti azigulitsidwa kwaulere, kotero msonkho kapena EUSt siziyenera kulipidwa mpaka atachoka m'nyumba yosungiramo katundu kupita ku msika wa EU. Kukonza mkati kumagwira ntchito mofanana ndi katundu amene amakonzedwa ndikutumizidwanso kunja. Izi ndi zida zovomerezeka zoyendetsera ndalama, koma zimabwera ndi zofunikira zosungira zolemba, chilolezo ndi chitetezo zomwe zimapangitsa kuti zikhale zoyenera makamaka kuti zigwiritsidwe ntchito mokhazikika komanso mochuluka.
Ma Parcels a B2C Otsika Mtengo, IOSS ndi New 3 Euro Duty
Germany sinakhululukidwepo VAT pa katundu wochepa kuyambira mu Julayi 2021, kotero phukusi lililonse lamalonda limakhala ndi VAT yochokera kunja mosasamala kanthu za mtengo wake. Pa katundu wotumizidwayo wokhala ndi mtengo wapakati wa ma euro 150, Import One-Stop Shop (IOSS) imalola wogulitsa kusonkhanitsa VAT polipira ndikutumiza kudzera mu IOSS return ya mwezi uliwonse. Mapaketi okhala ndi nambala yovomerezeka ya IOSS yotsimikizika popanda VAT yochokera kunja yomwe imalipidwa kumalire a Germany. Popanda IOSS, VAT yochokera kunja imasonkhanitsidwa kuchokera kwa wolandirayo potumiza, nthawi zambiri pamodzi ndi ndalama zoyendetsera katundu wa wonyamula katundu, zomwe nthawi zambiri zimakhala gwero la mapaketi okanidwa ndi madandaulo a makasitomala.
Kusintha kwakukulu kunayamba kugwira ntchito pa 1 Julayi 2026. EU inathetsa kuchotsedwa kwa msonkho wa msonkho wa katundu wa ma phukusi osakwana ma euro 150 ndipo inasintha, kuyambira pa 1 Julayi 2026 mpaka Julayi 2028, ndi msonkho wokhazikika wa msonkho wa ma euro 3. Msonkhowu umalipidwa pa gulu lililonse la chinthu motsatira mutu wa msonkho, osati pa phukusi lililonse, kotero oda yokhala ndi t-sheti, chidole ndi chojambulira foni ingayambitse ndalama zitatu zosiyana. Malipoti akusonyeza kuti wonyamula katunduyo amasonkhanitsa msonkhowo ndikupereka ma invoice kwa wogulitsa, pomwe IOSS ikupitilizabe kusamalira VAT yokha. Chifukwa chake msonkho wa ma euro 3 ndi msonkho wa msonkho, osati chinthu cha VAT, ndipo uli kunja kwa IOSS return. Ndalama zina zoyendetsera katundu wa EU pa ma phukusi a e-commerce zikukambidwabe, ndipo kusintha kwakukulu kwa misonkho, kuphatikizapo malo osungira deta ya misonkho a EU, kukukonzekera mu 2028.
Kwa otumiza zinthu pa intaneti, zotsatira zake ndi zakuti mafotokozedwe a zinthu ndi magulu a mitengo ziyenera kukhala zolondola pa chinthu chilichonse chomwe chili mu phukusi, popeza msonkho tsopano ukugwirizana ndi iwo. Ogulitsa omwe amasuntha zinthu zambiri ayeneranso kuyerekeza ndalama zomwe amalipiritsa pa chinthu chilichonse motsutsana ndi ndalama zotumizira katundu wambiri ku nyumba yosungiramo katundu ya ku Germany kapena EU ndikuchotsa katunduyo ngati katundu wotumizidwa kunja kwa malonda.
Mabizinesi Opanda Kulembetsa VAT ku Germany
Zonse zomwe zili pamwambapa zikuganiza kuti wotumiza katundu akhoza kuchotsa EUSt kudzera mu kubweza kwa VAT ku Germany. Kampani yomwe siinalembetsedwe ku Germany, mwachitsanzo wopanga waku China amene amatumiza katundu m'dzina lake kuti agulitsidwe kuchokera ku nyumba yosungiramo katundu ku Germany, ili pamalo osiyana. Iyenera kulipira VAT yochokera kumayiko ena pamalire kapena kudzera mu akaunti ya woyimilira wake, ndipo singathe kulipira ndalamazo motsutsana ndi VAT yotuluka. Ikhoza kuyesa kubweza msonkho kudzera mu njira yosiyana yobwezera ndalama kwa mabizinesi akunja, yomwe ili ndi zofunikira zovomerezeka, nthawi yomaliza yomwe nthawi zambiri imakhala pakati pa chaka chotsatira, ndipo, kwa omwe si a EU, mikhalidwe yomwe ingaphatikizepo kubweza. Njirayi imachedwanso poyerekeza ndi kubweza kwa VAT pamwezi.
Pachifukwa ichi, kampani yomwe siili ya EU yomwe ikukonzekera kugulitsa ku Germany kuchokera ku masheya nthawi zambiri imalembetsa ku German VAT, kusankha woimira zachuma komwe kukufunika, ndikutumiza kunja ngati bizinesi yolembetsedwa. Kulembetsa kumabweretsa ntchito zake, kuphatikiza kubweza kwa VAT, mawu obwezera ndalama ndi malamulo olipira ma invoice, koma kumasintha EUSt kuchoka pamtengo wotsekedwa kukhala womwe ungabwezeretsedwe. Malingaliro omwewo akufotokoza chifukwa chake chitsanzo chobwezera chomwe chikukambidwa, chomwe chidzakambidwa pambuyo pake, sichingathandize otumiza kunja osalembetsedwa: kubweza kumafuna kubweza kwa VAT kuti kubwezeretsedwe.
Zomwe Zikusintha: Chitsanzo cha Kuchotsera VAT Yochokera Kunja
Germany ndi imodzi mwa mayiko ochepa a EU omwe amasonkhanitsa VAT yochokera kunja pamalire asanafike kufunsa kuchotsera kwa VAT yolowera. Mayiko oyandikana nawo, makamaka Netherlands yokhala ndi chilolezo chodziwika bwino cha Article 23, amalola otumiza kunja kuwerengera VAT yochokera kunja mwachindunji pakubweza kwawo nthawi ndi nthawi. Kusiyana kumeneku kwakhala mkangano wobwerezabwereza pakati pa madoko aku Germany ndi Dutch kapena Belgium pankhani ya kayendedwe ka makontena.
Pa 5 Juni 2026, Unduna wa Zachuma wa Federal unafalitsa mfundo zazikulu za chitsanzo chochotsera ndalama, ndipo chikalatacho chinakambidwa ndi mabungwe omwe akhudzidwa pa 11 Juni 2026. Pa 10 Seputembala 2026, Msonkhano wa Nduna za Zachuma unavomereza kuyambitsidwa kwa chitsanzochi. Pansi pa izi, mabizinesi adzalengeza VAT yochokera kunja mu kubweza kwa VAT nthawi ndi nthawi ndikupempha kuchotsedwa kwa VAT yofanana nthawi yomweyo, zomwe zikutanthauza kuti palibe ndalama zomwe zimaperekedwa pa bizinesi yonse yomwe ingachotsedwe. Kutengera ndi mapulani omwe alipo pano, chitsanzochi chikhoza kugwira ntchito pa 1 Januware 2030.
Mpaka lamuloli litaperekedwa ndikugwiritsidwa ntchito, njira zomwe zilipo kale zolipirira, kuchedwetsa ntchito ndi kubweza katundu zikugwirabe ntchito mokwanira. Kusinthaku kumafunanso zambiri kuchokera kwa ogulitsa kunja, chifukwa kulengeza za misonkho, zochitika zotumizira kunja, kutsimikiza kwa VAT ndi ndalama zomwe zanenedwa mu kubweza kwa VAT ziyenera kuyanjananso moyenera. Izi zimapangitsa kuti dongosolo la deta yoyera lomwe limagwiritsidwa ntchito masiku ano likhale lovuta pambuyo pake. Ogulitsa kunja omwe amagwirizanitsa kale kuwunika kulikonse kwa EUSt ndi ledger yawo adzapeza kusintha kosavuta kuposa omwe amalemba VAT yochokera ku ma invoice a broker okha.
Pakadali pano, njira yanzeru ndiyo kugwiritsa ntchito bwino njira yomwe ilipo. Kwa wogulitsa katundu wamba, izi zikutanthauza akaunti yoyimitsa yomwe imayang'ana kuchuluka kwa zinthu zomwe zimagulitsidwa, deta yolondola ya wotumiza katundu, komanso ndondomeko yogwirizanitsa mwezi uliwonse, m'malo moyembekezera zaka zinayi kuti zinthu zisinthe zomwe zidakali dongosolo.
Zolakwa Zodziwika ndi Mmene Mungapewere
Mavuto a VAT ochokera kunja nthawi zambiri samabwera chifukwa cha malamulo osamveka bwino. Amachokera ku kusagwirizana pang'ono pakati pa zikalata zamalonda, chilengezo cha kasitomu ndi mabuku. Gome ili pansipa likuwonetsa zolakwika zomwe otumiza katundu amawona nthawi zambiri, ndi zotsatira zake zachizolowezi.
| kulakwitsa | Zotsatira zachizolowezi | Prevention |
| Khodi yolakwika ya msonkho kapena mtengo wochepa wa kasitomu | Ngongole yolakwika ndi EUSt, kutsatiridwa ndi kubweza ndalama pambuyo pa chilolezo ndi zilango zomwe zingatheke | Tsimikizirani kugawa musanatumize ndipo sungani umboni wotsimikizira mtengo |
| Kusiya katundu kapena gawo lodziwika bwino la mkati mwa EUSt | Zofuna za msonkho zochepa komanso za msonkho pambuyo pake | Werengerani maziko pogwiritsa ntchito unyolo wonse wonyamulira |
| Chitsimikizo cha kukula kwa miyezi yapakati, osati miyezi yokwera kwambiri | Malire a akaunti afika, kuchotsedwa kwa akaunti kwachedwa kapena kuwonjezeredwa kwa chitetezo kukufunika | Konzani chitetezo cha nthawi yomwe zinthu zafika pachimake ndipo chiwunikenso chaka chilichonse |
| Wotumiza katundu wotchulidwa pa chikalatacho amasiyana ndi mwini wake weniweni | Kuchotsedwa kwa VAT komwe kwalowetsedwa kwatsutsidwa mu kafukufuku | Konzani wotumiza katundu, wolandira invoice ndi umwini wa katunduyo |
| Ndalama zosakwanira pa tsiku lolipira debit | Kubweza ndalama zolipirira mwachindunji, zolipiritsa zowonjezera ndi chiopsezo ku chilolezocho | Lembani pa 16 ndi 26 ndipo perekani ndalama ku akaunti yanu msanga. |
| Umboni wofooka wa njira 42 | Kuwunikanso VAT yochokera kunja kwa dziko | Sonkhanitsani manambala a VAT odalirika pa mayendedwe ndi makasitomala pa kutumiza kulikonse |
| Palibe mgwirizano pakati pa zidziwitso za EUSt ndi kubweza kwa VAT | Kulephera kuchotsera kapena kusiyana kosadziwika bwino mu kafukufuku | Lumikizani kuwunika kulikonse ndi buku la ndalama mwezi uliwonse |
Ndondomeko Yoyenera Yotsatira Malamulo kwa Otumiza Kunja
Ogulitsa katundu ochokera kunja omwe amagwira ntchito ku EUSt amaona kuti ndi njira yochitira mwezi uliwonse osati ngati chochitika chotumizira katundu pa katundu aliyense. Asanatumize katundu woyamba, amasankha njira yolipirira yomwe ikugwirizana ndi kuchuluka kwawo, zomwe nthawi zambiri zimakhala kufananiza mtengo wa chitsimikizo ndi mtengo wolipirira VAT. Bizinesi yokhala ndi makontena ochepa pachaka nthawi zambiri imathandizidwa bwino ndi akaunti ya broker wake. Bizinesi yokhala ndi anthu obwera mlungu uliwonse nthawi zambiri imapeza ndalama zoyambira mkati mwa miyezi ingapo.
Mkati mwa mwezi, chofunika kwambiri ndi mtundu wa deta. Invoice yamalonda, mndandanda wa zonyamula katundu, zikalata zoyendera ndi chilengezo cha misonkho ziyenera kufotokoza katundu yemweyo, mtengo womwewo ndi magulu omwewo. Kusagwirizana pakati pa invoice ya wogulitsa ndi chilengezocho ndiye chifukwa chachikulu cha mafunso ochokera ku misonkho komanso kuchedwa kutulutsidwa.
Pambuyo pa mwezi, gulu la zachuma limasonkhanitsa chidziwitso chilichonse chowunikira, ndikuchiyang'ana ndi ledger, ndikutsimikizira kuti VAT yomwe yaperekedwa mu return ikugwirizana ndi zidziwitso za nthawi imeneyo. Masiku awiri ochotsera ndalama omwe ali pa akaunti yoyimitsa ntchito, la 16 la ntchito ndi la 26 la EUSt, amalowa mu kalendala ya treasury kuti akauntiyo ipeze ndalama pasadakhale. Mabizinesi omwe amatsatira izi nthawi zambiri amakhala ndi mavuto ndi custom, ndipo amakhala okonzekanso pamene njira yochotsera ndalama ifika, chifukwa kugwirizanitsa pakati pa deta ya custom ndi VAT return ndi zomwe ikufuna.
Momwe Kutumiza kwa Topway Kumathandizira Kutumiza Zinthu ku Germany
Kuyambira mu 2010, Topway Shipping, yomwe ili ku Shenzhen, China, yakhala ikupereka chithandizo chaukadaulo cha njira zoyendetsera zinthu kudzera m'mabanki. Gulu loyambitsali lili ndi zaka zoposa 15 zokumana nazo pantchito yoyendetsa zinthu padziko lonse lapansi komanso kuchotsa katundu kuchokera kumayiko ena, ndipo likuyang'ana kwambiri mayendedwe ochokera ku China kupita ku US, ndipo chidziwitsochi munjira zamalonda zomwe zimafuna ndalama zambiri chimakhudza momwe kampaniyo imayankhira mafunso okhudza misonkho yomwe ikupita m'misika ina.
Utumikiwu umakhudza unyolo wonse wa zinthu, kuphatikizapo mayendedwe oyamba, malo osungiramo katundu kunja kwa dziko, kuchotsera katundu wa kasitomu ndi kutumiza katundu womaliza. Topway Shipping imaperekanso katundu wosinthika wa container load (FCL) ndi katundu wochepera wa container load (LCL) wa m'nyanja kuchokera ku China kupita ku madoko akuluakulu padziko lonse lapansi. Kwa otumiza katundu omwe amatumiza katundu ku Germany, izi zikutanthauza kuti kusungitsa katundu, zikalata zonyamula katundu ndi njira yopitira kasitomu zitha kukonzedwa ngati unyolo umodzi m'malo mopereka katundu katatu kosiyana.
Mwachidule, chithandizo chamtengo wapatali kwambiri kumbali ya EUSt ndi kukonzekera. Topway Shipping imathandiza otumiza katundu kugwirizanitsa invoice yamalonda, mndandanda wa zonyamula katundu ndi deta ya katundu asananyamuke kuti chilengezo cha misonkho ku doko la Germany chikhale chokhazikika pazidziwitso zogwirizana, ndipo chikugwirizana ndi ogwirizana nawo pakuchotsa msonkho ndi kutumiza katundu komwe akupita. Otumiza katundu ayenera kutsimikizira msanga omwe adzachite ngati declarant, kaya chilolezocho chikuyenda pa akaunti yawo yochedwetsa kapena pa akaunti ya broker, ndi momwe malipiro amagwirira ntchito, chifukwa zisankho zitatuzi zimatsimikiza nthawi yomwe ndalamazo zimachoka kubanki yanu. Zosankha zosungiramo katundu zakunja zingakhalenso zofunikira kwa ogulitsa omwe akufuna kusunga katundu pafupi ndi msika wa EU ndikuwuchotsa ngati wogulitsa m'malo motumiza ma phukusi otsika mtengo.
Kutsiliza
VAT yolowera ku Germany imawoneka yosavuta kuchokera patali, ndi 19 peresenti kapena 7 peresenti pa katundu, koma ntchito yeniyeni ili pa maziko, kalendala yolipira ndi njira zochotsera. EUSt imayesedwa ndi kasitomu pa maziko okulirapo kuposa momwe oitanitsa ambiri amayembekezera. Iyenera kulipidwa patatha masiku khumi kuchokera pamene chidziwitso chaperekedwa pokhapokha ngati pakufunika kuchedwetsa. Pa akaunti yovomerezeka yochedwetsa, msonkho umachotsedwa pa 16 mwezi wotsatira ndipo VAT yolowera imachotsedwa pa 26 mwezi wotsatira, ndipo kwa wotumiza katundu wokhazikika wolembetsedwa ku Germany izi zitha kuchepetsa ndalama zonse zomwe zimafunika. Ndondomeko 42, malo osungiramo katundu ndi IOSS amapereka njira zina zosinthira nthawi kapena malo okhomera msonkho, koma iliyonse imabwera ndi umboni ndi zofunikira zolembetsa zomwe ziyenera kukwaniritsidwa mokwanira.
Malingaliro a ndondomekoyi akukomera wotumiza katundu kunja. Kuvomereza kwa nduna za zachuma kwa njira yochepetsera katundu mu Seputembala 2026, ndi tsiku lotha kuyamba pa 1 Januwale 2030, kukuwonetsa kuti njira yolipirira yoyamba idzatha mabizinesi olembetsedwa ku VAT. Mpaka nthawi imeneyo, malamulo omwe alipo pano akuwongolera kutumiza kulikonse, ndipo msonkho wa ma euro atatu pa ma phukusi otsika mtengo ukuwonjezera mtengo watsopano wamalonda apaintaneti. Kukonzekera bwino ndi kusankha njira yolipira bwino, deta yolondola ya kasitomu, chitsimikizo chokwanira komanso njira yogwirizanitsa mwezi uliwonse. Ngati mukukonzekera kutumiza kuchokera ku China kupita ku Germany ndipo mukufuna kuti katundu, zikalata ndi chilolezo chopita zigwirizane kuyambira pachiyambi, Topway Shipping ingakuthandizeni kukhazikitsa unyolo kuti mbali ya msonkho izigwira ntchito bwino ngati mayendedwe.
Ibibazo
Q: Kodi VAT ya ku Germany iyenera kuperekedwa liti?
A: Popanda kuchedwetsa ngongole, nthawi zambiri imayenera kulipidwa patatha masiku 10 kuchokera pamene misonkho yadziwitsa ngongoleyo. Ndi akaunti yovomerezeka yochedwetsa ngongole, EUSt iyenera kulipidwa pa tsiku la 26 la mwezi wachiwiri wotsatira kulowetsa katundu kunja, pomwe msonkho wa misonkho umachotsedwa pa tsiku la 16 la mwezi wotsatira.
Q: Kodi ndingapezenso VAT yomwe ndimalipira kuchokera kunja?
A: Inde, ngati mwalembetsa ku VAT ku Germany ndipo mumagwiritsa ntchito katunduyo pazochitika zamabizinesi zomwe zimakhomeredwa msonkho, nthawi zambiri mutha kumuchotsa ngati VAT yolowera mu fomu yanu ya VAT. Mabizinesi omwe alibe kulembetsa ku Germany ayenera kugwiritsa ntchito njira yosiyana yobweza ndalama, yomwe imakhala yocheperako komanso yokhala ndi zikhalidwe zambiri.
Q: Kodi ndikufunika akaunti yanga yoyimitsa ndalama?
A: Si nthawi zonse. Nthawi zina anthu obwereketsa katundu amalipira kudzera mu akaunti ya broker wawo. Munthu wobwereketsa katundu nthawi zonse amakhala ndi kuchuluka kokhazikika nthawi zambiri amapindula ndi akaunti yakeyake, bola ngati mtengo wa chitsimikizocho uli wotsika kuposa mtengo wolipirira msonkho.
Q: Kodi chitsanzo chatsopano chochotsera zinthu chikugwira ntchito kale?
A: Ayi. Nduna zachuma zinavomereza izi pa 10 Seputembala 2026 ndipo zitha kuyamba kugwira ntchito pa 1 Januwale 2030 kutengera mapulani omwe alipo. Mpaka lamulo litayamba kugwira ntchito, malamulo omwe alipo kale okhudza malipiro ndi kuchedwetsa ntchito adzagwira ntchito.
Q: Kodi msonkho wa mayuro atatu ndi wofanana ndi VAT yochokera kunja?
A: Ayi. Ndi msonkho wokhazikika wa msonkho pa ma phukusi otsika mtengo osakwana ma euro 150 omwe akuyamba kugwira ntchito kuyambira pa 1 Julayi 2026, womwe umalipidwa pa gulu lililonse la chinthu. VAT yochokera kunja ndi msonkho wosiyana womwe umasonkhanitsidwabe kudzera mu njira yolowera m'malire kapena kudzera mu IOSS.