VAT ya 19% ya ku Germany Yochokera Kumayiko Ena: Zimene Wotumiza Zinthu ku China Aliyense Ayenera Kudziwa
Introduction
Germany ndi bwenzi lalikulu la malonda la China ku Europe, ndipo kwa opanga ambiri aku China komanso amalonda apa intaneti odutsa malire, ndiyo njira yosavuta yolowera mumsika wa EU. Hamburg imanyamula makontena ambiri kuposa doko lina lililonse la Germany. Bwalo la ndege la Frankfurt ndi limodzi mwa malo akuluakulu onyamula katundu wamlengalenga ku Europe. Sitima yapamtunda ya China-Europe Railway Express imathera ku DuisPort ku Duisburg, komwe kuli pakati pa mafakitale aku Germany. Ngakhale kuti pali maulalo ambiri oyendera pakati pa mayiko awiriwa, anthu ambiri ochokera ku China amafika kumalire a Germany osadziwa misonkho yomwe adzalipira.
VAT yochokera kumayiko ena ku Germany, yomwe imatchedwa Einfuhrumsatzsteuer kapena EUSt m'Chijeremani, ndi 19% pazinthu zambiri. Koma chiwerengero chimenecho chokha sichifotokoza nkhani yonse. Ku Germany, VAT yochokera kumayiko ena si 19% yokha ya mtengo wa invoice yanu. Imachokera pa mtengo wa zinthu zomwe zimaperekedwa ndi msonkho wa katunduyo komanso msonkho uliwonse womwe ungagwiritsidwe ntchito. Izi zikutanthauza kuti msonkho weniweni umawonjezeka m'njira zomwe zingadabwitse otumiza koyamba. Mtengo wonse wopezera phukusi kuchokera ku China ukhoza kukhala 30% mpaka 80% kuposa invoice yoyamba ya ogulitsa mukayika ndalama zoyendetsera katundu, katundu, inshuwaransi, ndi ndalama zomaliza.
Bukuli likufotokoza momwe VAT yochokera ku Germany imagwirira ntchito, momwe mungadziwire bwino, zomwe mabizinesi aku China omwe akufuna kugulitsa ku Germany ayenera kuchita kuti alembetse ndikutsata malamulo, komanso zomwe kusintha kwakukulu kwa malamulo a EU komwe kudzayamba pakati pa 2026 kumatanthauza kwa mitundu yamalonda apaintaneti yomwe yadutsa malire omwe akhala akugwiritsa ntchito ndalama zochotsera msonkho wa €150 kwa nthawi yayitali. Izi ndi zomwe muyenera kudziwa ngati mukusuntha katundu kuchokera ku China kupita ku Germany kudzera panyanja, pandege, kapena sitima.
Kodi VAT Yochokera Ku Germany Ndi Chiyani Ndipo Imasiyana Bwanji ndi VAT Yokhazikika?
Bungwe la zotumiza katundu ku Germany (Zoll) limalipira VAT yochokera kunja kwa dziko pa zinthu zomwe zimabwera ku Germany kuchokera kumayiko omwe si a European Union. VAT yomwe mabizinesi aku Germany amalipiritsa pogulitsa mkati mwa dzikolo ndi yosiyana ndi VAT yochokera kunja. Ofesi yamisonkho (Finanzamt) imasonkhanitsa VAT pogulitsa mkati mwa dzikolo, pomwe zotumiza katundu zimasonkhanitsa VAT pa zinthu zomwe zimatumizidwa kunja. Zonsezi zimagwiritsa ntchito mitengo yofanana, koma zimayang'aniridwa ndi malamulo osiyanasiyana.
Lamulo la VAT la ku Germany (Umsatzsteuergesetz, UStG), Gawo 1, Ndime 1, Nambala 4, limati kubweretsa katundu mdziko muno ndi malonda okhometsa msonkho. Katundu akalowa m'dziko la Germany, VAT yochokera kunja iyenera kulipidwa, mosasamala kanthu kuti kugulitsa kwachitika kapena wogula womaliza ndi ndani. Izi ndizosiyana ndi VAT ya m'dziko, yomwe imayenera kulipidwa pamene kugulitsa kukuchitika. Uku ndi kusiyana kwakukulu kwa makampani aku China omwe amatumiza zinthu ku nyumba yosungiramo katundu yaku Germany kaye kenako nkuzigulitsa: nthawi ya msonkho imayambira pamalire, osati pamene katunduyo wagulitsidwa.
Mtengo wokhazikika ndi 19%. Misonkho iyi imagwira ntchito pazinthu zambiri zamalonda, monga zamagetsi, makina, zovala, mipando, mapulasitiki, ndi zinthu zogwiritsidwa ntchito ndi anthu. Mtengo wotsika wa 7% umagwira ntchito kokha pa gulu laling'ono la zinthu, monga mabuku, magazini, ndi zakudya zina.
| Category | Mtengo wa VAT | Katundu Wanthawi Zonse |
| Standard Rate | 19% | Zamagetsi, makina, zovala, mipando, zinthu zambiri zogwiritsidwa ntchito |
| Mtengo Wochepetsedwa | 7% | Mabuku, manyuzipepala, zakudya zina, zipangizo zachipatala |
| Zero / Wopanda Kutulutsidwa | 0% | Zochitika zina zotumizira kunja, zinthu zomwe zili mkati mwa EU |
Mabizinesi omwe adalembetsa VAT ndikubweretsa zinthu zogulira zinthu za bizinesi nthawi zambiri amatha kubweza VAT yochokera kunja ngati msonkho wolowera kudzera mu njira yobweza VAT ku Germany. Izi zikutanthauza kuti katundu yense wachuma ndi zero kwa mabizinesi omwe amatsatira malamulo. Komabe, zotsatira za ndalama ndi zenizeni chifukwa VAT iyenera kulipidwa ku misonkho katundu akabweretsedwa mdziko muno, ndipo mabizinesi amangobwezanso kudzera mu misonkho nthawi ndi nthawi. Kusiyana kumeneku kungakhale kwakukulu kwa mabizinesi ang'onoang'ono ndi ogulitsa pawokha omwe sapeza ndalama zambiri.
Momwe Mungawerengere Mtengo Wanu Weniweni Womwe Mumapeza: Zotsatira za CIF Compounding
Chimodzi mwa zolakwa zomwe anthu otumiza katundu ku China amachita ndi kulakwitsa VAT yawo yochokera kunja. Anthu ambiri amaganiza kuti 19% yokha imagwira ntchito pamtengo wa zinthu monga momwe zasonyezedwera pa invoice yamalonda. Ndipotu, milatho yaku Germany imagwiritsa ntchito maziko ophatikizika kuti iwerengere VAT yochokera kunja, yomwe imaphatikizapo zambiri osati mtengo wa invoice yokha.
Mtengo wa kasitomu wa CIF, womwe umayimira Mtengo, Inshuwalansi, ndi Katundu, ndiye chinthu choyamba kuyang'ana. Musanawerengere msonkho, kasitomu waku Germany amawonjezera mtengo wa kutumiza katundu kunja ndi mtengo wa inshuwalansi pamtengo wa zinthuzo. Mtengo wa CIF uwu umagwiritsidwa ntchito kuwerengera msonkho wa kasitomu. VAT yochokera kunja imayikidwa pa mtengo wa CIF kuphatikiza msonkho wa kasitomu, osati invoice yokha. Zotsatira zake ndi zotsatirapo zina zomwe nthawi zonse zimakopa otumiza katundu osadziwa omwe angochita masamu mwachangu.
Chitsanzo Chogwira Ntchito: Kutumiza Zamagetsi kwa €10,000
Gome ili m'munsimu likuwonetsa njira yeniyeni yodziwira mtengo wotumizira zamagetsi, zomwe ndi chimodzi mwa zinthu zodziwika bwino zomwe zimatumizidwa kuchokera ku China kupita ku Germany.
| Mtengo wagawo | Mtengo (€) | zolemba |
| Mtengo wa Invoice wa Wopereka (FOB) | 10,000 | Mtengo wa katundu wolengezedwa |
| Katundu Wapadziko Lonse (gawo la CIF) | 800 | Nyanja kapena katundu wa njanji kupita ku Germany |
| Insurance | 50 | Mtengo wamba wa katundu ndi 0.5% |
| Mtengo wa Kasitomu wa CIF | 10,850 | Maziko a msonkho wa msonkho |
| Misonkho ya Kasitomu (monga, 3.7% ya zamagetsi) | 401 | Zogwiritsidwa ntchito ku mtengo wa CIF |
| Mtengo wa Kasitomu + Msonkho (VAT Base) | 11,251 | Kodi VAT yochokera kunja imawerengedwa pa chiyani |
| Mtengo wa VAT ku 19% | 2,138 | 19% ya VAT yoyambira |
| Mtengo Wonse Wofika (kupatula mtunda womaliza) | 13,389 | 34% kuposa mtengo wa invoice |
Pankhaniyi, wotumiza katundu amene waika 19% ya €10,000 pa VAT ayenera kulipira €2,138 mu VAT ndi €401 mu msonkho wa msonkho wa kasitomu, womwe ndi €2,539 mu misonkho ndi misonkho, zomwe ndi pafupifupi 25.4% kuposa ndalama zomwe zaperekedwa. Ndalama zonse zoyendera, kuphatikizapo katundu, ndalama zolipirira brokerage, mayendedwe amkati, ndi kuwuza, ndi €13,389, zomwe ndi 34% kuposa zomwe zidaperekedwa kwa wogulitsa. Ngati bizinesi ikayika mitengo yogulitsa popanda kuganizira izi, phindu lidzakhala loipa kwambiri.
Misonkho ya Kasitomu: Kodi Mtengo wa Katundu Wanu Ndi Wotani Kwenikweni?
VAT yochokera kunja ndi 19% pa zinthu zonse, ngakhale kuti misonkho ya misonkho ya misonkho ndi yosiyana kwambiri pa mitundu yosiyanasiyana ya katundu ndi code yawo ya Harmonized System (HS). Germany imagwiritsa ntchito Common External Tariff ya EU, ndipo mutha kuwona mitengoyo mu database ya EU TARIC pa ec.europa.eu/taxation_customs/dds2/taric. Nambala ya TARIC ya manambala 10 sikuti imangoyika mtengo wa msonkho, komanso imasankha ngati pali njira zotsutsana ndi kutaya katundu, ma quota, kapena zida zina zodzitetezera pamalonda.
Chimodzi mwa zisankho zofunika kwambiri zomwe mumapanga mukatumiza zinthu ndi momwe mungazisankhire pogwiritsa ntchito HS code. Ngati mwalakwitsa kuyika chinthu m'magulu, ngakhale mwangozi, simungalipire msonkho wokwanira. Zoll idzakonza izi pokulipiritsani chindapusa ndi chiwongola dzanja. Zingayambitsenso kulipira mopitirira muyeso, zomwe mungabwezeretse, koma muyenera kudutsa njira yoyenera kuti muchite izi. Zoll waku Germany adasintha mayina a EU Combined Nomenclature mu Januwale 2025. Adapanga mitu yatsopano ya mabatire a lithiamu-ion (HS 8507), zinthu zachilengedwe, ndi zinthu zina za digito pansi pa Mutu 85. Izi ndizofunikira kwambiri kwa ogulitsa mabatire amagetsi aku China ndi EV.
| Chigamulo cha mankhwala | Mutu wa HS | Chiwongola dzanja cha EU |
| ogula Electronics | 85 | 0% –3.7% |
| Zovala & Zovala | 61-62 | 12% |
| nsapato | 64 | 3.5% –17% |
| mipando | 94 | 0% –5.6% |
| Makina & Zida | 84 | 0% –4.2% |
| Katundu wa Mapulasitiki ndi Rabala | 39-40 | 4% –6.5% |
| Zidole & Games | 95 | 2.7% –4.7% |
| Njinga ndi njinga zamagetsi | 8712 / 8714 | 6%–48.5% (kuphatikiza mankhwala oletsa kutaya) |
Gulu la njinga ndi njinga zamagetsi ndilofunika kutchula. EU yakhala ikusunga mitengo yotsutsana ndi kutaya katundu pa njinga zaku China kuyambira 1993. Mitengoyi imayambira pa 6% mpaka 48.5%, kutengera wopanga. Ndalamazi zimawonjezeredwa ku msonkho wamba wa msonkho, ndipo zimatha kusintha kwathunthu zachuma pakubweretsa magalimoto awiri opangidwa ku China. Asanaganize kuti msonkho wamba ukugwira ntchito, wogulitsa aliyense m'gululi ayenera kuyang'ana mtengo wolembetsedwa wa wopanga wawo wapadera.
Kulembetsa ndi Kutsatira Malamulo: Zimene Simungadumphe
Makampani aku China omwe akufuna kugulitsa katundu ku Germany ayenera kutsatira malamulo ena omwe akuphatikizapo kulembetsa zinthu zina katundu woyamba asanadutse malire. Ngati pali mipata iliyonse m'magawo awa, msonkho ukhoza kunyamula katundu, chindapusa chikhoza kuperekedwa, kapena mutha kutaya ufulu wochita bizinesi ku Germany.
| Chilolezo | Yemwe Akuchifuna | Komwe Mungalembetsere |
| Nambala ya EORI | Bizinesi iliyonse yotumiza zinthu ku EU | Chipatala cha Kasitomu cha ku Germany (Zoll.de) |
| Kulembetsa kwa VAT ku Germany (USt-IdNr.) | Ogulitsa omwe si a EU akusunga/kugulitsa ku Germany | Bundeszentralamt für Steuern (BZSt) |
| Woyimira Zachuma | Mabizinesi omwe si a EU omwe alibe bungwe la EU (mikhalidwe ina) | Kudzera mu kampani yolembetsa yolangiza za misonkho ku Germany |
| Kulembetsa kwa IOSS | Ogulitsa omwe akugwiritsa ntchito malo ogulitsira zinthu pa intaneti (Import One-Stop Shop). | Kudzera pa ELSTER.de kapena tsamba la EU Member State |
| Kulembetsa kwa WEEE | Ogulitsa zida zamagetsi/zamagetsi | EAR Foundation (Stiftung EAR), Germany |
Zina zonse zimamangidwa pa nambala ya EORI. Ngati mulibe, kasitomu wa ku Germany sadzakonza chikalata chanu chotumizira katundu, ndipo katundu wanu sadzatulutsidwa. Mabizinesi omwe sali mu EU akhoza kupeza nambala ya EORI ya ku Germany pogwiritsa ntchito tsamba la Zoll.de. Njirayi si yovuta, koma imatenga nthawi. Nthawi zambiri mafomu ofunsira amatenga sabata imodzi kapena ziwiri kuti akonzedwe, ndipo ena ofuna ntchito amafunika kudikira nthawi yayitali chifukwa amafunika kutumiza mapepala ambiri. Ndikofunikira kuyamba njirayi nthawi yayitali musanatumize katundu wanu woyamba.
Mabizinesi omwe akufuna kusunga katundu ku Germany kapena kugulitsa mwachindunji kwa makasitomala aku Germany ayenera kulembetsa kuti alandire VAT. Mwachitsanzo, ngati mukufuna kugulitsa pa Amazon.de, nthawi zambiri mumafunika nambala ya VAT yaku Germany. Izi zili choncho chifukwa malamulo amsika a Amazon amati ogulitsa omwe amasunga katundu wawo m'malo okwaniritsa EU ayenera kulembetsedwa ku VAT mdziko lomwe nyumba yosungiramo katundu ili. Bundeszentralamt für Steuern (BZSt), yomwe ndi Federal Central Tax Office ku Germany, imalandira fomu yofunsira. Nthawi yomwe imatenga kuti ikonzedwe imasiyana, koma nthawi zambiri imatenga pakati pa milungu inayi ndi khumi ndi iwiri.
Germany inayamba kugwiritsa ntchito EU Small Business Scheme mu Januwale 2025. Pulogalamuyi, yomwe ndi gawo la Gawo 19a la Germany VAT Act, imapangitsa kuti mabizinesi ang'onoang'ono omwe akukwaniritsa zofunikira zina azilipira VAT mosavuta. Koma malire a ndalama (zochepa zomwe zimalowa pachaka za €10,000 ku EU konse) amatanthauza kuti ambiri ogulitsa malonda omwe amachita bizinesi yayikulu adzafunikabe kulembetsa VAT. Pulogalamu ya One Stop Shop (OSS), yomwe inali gawo la 2021 EU E-Commerce VAT Package, imapangitsa kuti mabizinesi azitha kulengeza VAT pa malonda a B2C m'maiko onse a EU. Komabe, sizichotsa kufunikira kotsatira malamulo a VAT ochokera ku Germany.
Kutha kwa Chikhululukiro cha €150: Kodi Kusintha kwa Malamulo a EU mu 2026 Kumatanthauza Chiyani
Kwa zaka zambiri, ogulitsa pa intaneti aku China akhala akukhazikitsa mabizinesi awo ku Europe pa lamulo lofunika kwambiri: mapaketi amtengo wochepera €150 sanali kulipidwa msonkho wa misonkho pamene analowa mu EU. Panali malipoti a VAT ndi misonkho, koma panalibe ndalama zolipirira msonkho pa katundu wotsika mtengo, zomwe zinapangitsa kuti mitundu ya mapaketi yopita kwa ogula ikhale yotheka. Nthawi imeneyo ikutha.
Pa Novembala 13, 2025, nduna za zachuma za EU zidavomereza mwalamulo kuti zichotsedwe msonkho wa €150. Izi zidapangitsa kuti kusinthaku kuchitike mwachangu mu 2028. Deta idawonetsa kuti panali kufunikira kofunikira: mu 2024 yokha, pafupifupi ma phukusi 4.6 biliyoni adalowa mu EU pansi pa malire, ndipo 91% mwa iwo adachokera ku China. Commissioner wa Zamalonda wa EU Maroš Šefčovič adafotokoza nkhaniyi mwachidule, ponena kuti inali yokhudza kuthekera kwa Europe kuteteza zofuna zake zachuma. Ankaganiza kuti mpaka 65% ya ma phukusi ang'onoang'ono amenewo anali otsika mtengo kuposa omwe anali ofunika, lomwe ndi vuto lomwe dongosolo latsopanoli likukonzekera.
| Date | Muzilamulira | Zotsatira pa Otumiza Zinthu ku China |
| Pasanafike pa Julayi 1, 2026 | Katundu wochepera €150 salipidwa msonkho wa msonkho wa kasitomu; VAT ikugwirabe ntchito | Mapaketi ang'onoang'ono akhoza kulowa kwaulere ngati ali pansi pa €150 |
| July 1, 2026 | €3 msonkho wa msonkho wa kasitomu pa chinthu chilichonse womwe umayikidwa pa phukusi losakwana €150 | Phukusi lililonse la mtengo wotsika tsopano liyenera kulipira ndalama zosachepera €3 |
| Novembala 2026 (yokonzedwa) | Ndalama zoyendetsera katundu za EU (~€2 pa phukusi lililonse) kuwonjezera pa msonkho wa kasitomu | Ndalama zowonjezera zogulira phukusi lililonse zimayikidwa pamwamba pa ntchito |
| 2028 (zokonzedwa) | Kuchotsedwa kwathunthu kwa €150; mitengo yokhazikika imagwira ntchito pamapaketi onse | Katundu aliyense ayenera kulipira msonkho wanthawi zonse wozikidwa pa HS-code mosasamala kanthu za mtengo wake. |
Otumiza katundu aku China adzakumana ndi mavuto ambiri enieni. Kuyambira pa Julayi 1, 2026, phukusi lililonse lokhala ndi mtengo wochepera €150 lomwe limabwera ku Germany kapena dziko lina lililonse la EU lidzayenera kulipira ndalama zokhazikika za €3 pa chinthu chilichonse. Ndalamayi imalipidwa pa chinthu chilichonse chomwe chatumizidwa, osati pa bokosi lililonse. Izi zikutanthauza kuti kutumiza ndi zinthu zitatu zomwe zili m'magulu osiyanasiyana amitengo kudzalipitsidwa ndalama zitatu zosiyana za €3. Malangizowa cholinga chake ndi kuletsa anthu kuyika zinthu zambiri mu phukusi limodzi kuti asunge malire.
Mu Novembala 2026, EU ikukonzekera kuyambitsa msonkho wina wokhudza katundu wa pafupifupi €2 pa phukusi lililonse. Izi zipangitsa kuti kutumiza katundu m'malire otsika mtengo kukhale kokwera mtengo kwambiri. Pofika chaka cha 2028, dongosolo lokhazikika lingagwiritse ntchito mitengo yokhazikika yozikidwa pa HS-code pamapaketi onse, mosasamala kanthu za mtengo wake. Uku kudzakhala kutha kwa dongosolo la de minimis. Kwa ogulitsa aku China omwe mitundu yawo ya margin imadalira kuchotsera msonkho, nthawi yosintha ikutha mwachangu.
VAT pa Zogulitsa za E-Commerce: IOSS, OSS, ndi Import Framework
Pulogalamu ya EU ya Import One-Stop Shop (IOSS) yakhala ikugwira ntchito kuyambira mu Julayi 2021. Imalola ogulitsa ochokera kunja kwa EU kulembetsa VAT m'dziko limodzi la EU ndikusonkhanitsa VAT kuchokera kwa makasitomala a EU pamalo ogulitsira zinthu zotsika €150. Zinthu zikalengezedwa kuti zalipidwa ndi VAT pamisonkhano motsatira IOSS, njirayi imayenda mwachangu ndipo opindula amakhala ndi mapepala ochepa oti agwire nawo ntchito. Ogulitsa amalembetsa kudzera patsamba la msonkho la dziko lomwe lili membala wa EU, nthawi zambiri Ireland, Netherlands, kapena Germany yokha, ndikulemba fomu imodzi ya VAT pazogulitsa zawo zonse za EU mwezi uliwonse.
Kwa ogulitsa aku China omwe amatumiza katundu wambiri ku Germany, kulembetsa ku IOSS n'komveka bwino malinga ndi momwe zinthu zilili komanso zachuma, ngakhale kusintha kusanachitike mu Julayi 2026. Pambuyo pa Julayi 2026, kulembetsa ku IOSS kudzakhala kofunika kwambiri. Ndalama zolipirira msonkho za €3 pansi pa dongosolo losinthira zimangogwira ntchito pazinthu zomwe zimaperekedwa ndi ogulitsa omwe adalembetsa ku IOSS. Izi zikutanthauza kuti 93% ya malonda apaintaneti omwe amapita ku EU akhoza kugwera pansi pa dongosololi. Miyambo yaku Germany ikhoza kukhala yokhwima kwambiri kwa ogulitsa omwe sanalembetsedwe mu IOSS ndipo ingatenge nthawi yayitali kuti katundu wawo achotsedwe.
IOSS sigwira ntchito pa katundu wa B2B kapena zinthu zopitirira kuchuluka kwina. M'malo mwake, malamulo wamba a VAT yolowera ku Germany amalowa m'malo mwake. Izi zikachitika, Zoll imalandira VAT yolowera katundu katundu akabwera, kenako kampaniyo imaibweza polemba malipoti a VAT aku Germany. Ngati muli ndi woimira zachuma kapena bizinesi yolembetsedwa ku Germany, njirayi ndi yosavuta, makamaka kwa mabizinesi omwe alibe mwayi wolowa mu EU.
Njira Zothandiza Zothandizira Otumiza ku China Kuti Azitha Kusamalira Misonkho
Gawo loyamba ndikumvetsetsa momwe VAT yochokera kunja kwa dziko la Germany imagwirira ntchito. Kuti muyendetse bwino, muyenera kupanga zisankho zanzeru pankhani ya kapangidwe ka katundu wotumizidwa, mapepala, ndi zomangamanga zotsatizana ndi malamulo.
Kuwerengera ndi Kulemba Zolondola
Ndi udindo walamulo komanso kufunikira koyang'anira zoopsa kuti munthu alengeze mtengo woyenera wa katundu wa kasitomu. Kasitomu wa ku Germany ali ndi ndalama zambiri ndipo ndi waluso kwambiri pakupeza mtengo wotsika, womwe ndi umodzi mwa mitundu yofala kwambiri ya chinyengo cha katundu wa kasitomu pakati pa China ndi Europe. Ngati chinthu sichili ndi mtengo wotsika, mutha kulipidwa chindapusa, kutengedwa zinthu zanu, kapena kupita kundende. Kuwerengera mtengo kolondola kumatanthauzanso kuti kuwerengera kwanu VAT ndi msonkho wa katundu wolowetsedwa ndi kodziwikiratu, zomwe zimakupatsani mwayi wokhazikitsa mitengo yoyenera ya katundu wanu ndikuteteza phindu lanu.
Kukonza Kugawa Ma Code a HS
Ngati pali ma code ambiri a HS omwe angagwiritsidwe ntchito, kugwira ntchito ndi broker wa misonkho yemwe amadziwa zambiri za kugawa mitengo ku Germany ndi EU kungakuthandizeni kupeza njira zovomerezeka zogawa zinthu pamitengo yotsika. Izi sizikutanthauza kusokoneza magulu; koma kudziwa komwe kuli pakati pa uinjiniya wa misonkho wovomerezeka ndi wosaloledwa. Ngati muyenera kulipira ndalama zotsutsana ndi kutaya zinthu pamitundu ina ya zinthu, kudziwa ngati wopanga wanu wapadera wagawidwa pansi pa mtengo wochepetsedwa wa munthu payekha (m'malo mwa mtengo wotsalira) kungapangitse kusiyana kwakukulu pamtengo wonse wa katunduyo.
DDP vs. DAP Incoterms
Mukasankha pakati pa Delivered Duty Paid (DDP) ndi Delivered at Place (DAP), sizimangokhudza kuchuluka kwa ndalama zomwe mumalipira; zimakhudzanso zomwe makasitomala aku Germany akukumana nazo. Wolandira waku Germany ayenera kulipira msonkho wa misonkho ndi VAT yochokera kunja akalandira phukusi pansi pa DAP. Izi zitha kukhala zosokoneza komanso zokhumudwitsa kwa ogula ogulitsa. Ndi DDP, wogulitsa waku China kapena mnzake wothandizana naye pa nkhani za misonkho amasamalira misonkho yonse asanatumizidwe, zomwe zimapangitsa kuti njirayi ikhale yosavuta. Makasitomala ambiri akufuna DDP ya B2C e-commerce ku Germany, ndipo misika imakonda. Wogulitsayo ayenera kukhala wolembetsedwa ku VAT ku Germany kapena kuchita zinthu ndi woimira misonkho yemwe ali ndi zilolezo zoyenera.
Momwe Kutumiza kwa Topway Kumathandizira Ntchito Zanu Zotumiza ku Germany
Opanga ambiri ndi mabizinesi atsopano a pa intaneti sayenera kuyesa kuthana ndi khama lonse lomwe limagwiritsidwa ntchito pofufuza VAT yochokera ku Germany, msonkho wa misonkho, kulembetsa kwa EORI, ndi dongosolo losintha la malonda a pa intaneti la EU lokha. Malamulo ndi malangizo akusintha mwachangu kuposa momwe akhalira m'zaka khumi zapitazi, ndipo zolakwa zimatha kukhala ndi zotsatirapo zazikulu zachuma.
Topway Shipping, yomwe ili ndi ofesi yake yayikulu ku Shenzhen, yakhala ikupereka chithandizo chaukadaulo cha njira zotumizira katundu ndi malonda apaintaneti kuyambira mu 2010. Topway yapeza chidziwitso chambiri chokhudza ntchito zake mu unyolo wonse wotumizira katundu, kuyambira kunyamula katundu ku fakitale mpaka kuchotsa katundu wakunja ndikuwapereka ku malo osungira katundu aku Europe ndi ma adilesi a makasitomala. Gulu loyambitsa kampaniyo lili ndi zaka zoposa 15 zaukadaulo wolunjika pantchito yotumiza katundu padziko lonse lapansi komanso kuchotsera katundu wakunja.
Ntchito za Topway zimaphimba ulendo wonse wopita ku Germany. Amanyamula katundu kuchokera ku mafakitale aku China ndi malo olumikizirana, amawongolera katundu wapadziko lonse lapansi panyanja, pandege, kapena sitima, amasamalira mapepala aukadaulo ochotsera katundu ndi kutumiza katundu, amasunga katundu m'malo ogawa katundu ku Europe, ndikumupereka kwa makasitomala ku Germany ndi mayiko ena a EU. Topway imapereka ntchito zonse zodzaza ndi chidebe (FCL) ndi zochepa kuposa chidebe (LCL) kuchokera ku madoko akuluakulu aku China kupita ku Hamburg, Bremen, ndi zipata zina zaku Europe kwa makasitomala omwe zosowa zawo za tsiku ndi tsiku komanso nthawi yoyambira zimakwaniritsidwa ndi katundu wa panyanja. Ntchito za LCL zimayambira pa $73 pa mita imodzi iliyonse, kotero ngakhale mabizinesi ang'onoang'ono omwe sanasunthebe zodzaza akhoza kuzigwiritsa ntchito.
Ogulitsa malonda apaintaneti ochokera m'malire omwe akukonzekera malamulo pambuyo pa Julayi 2026, pomwe chikhululukiro cha msonkho wa €150 chatha ndipo phukusi lililonse litayang'aniridwa ndi kasitomu waku Germany, akufunika mnzanu wokhudzana ndi kayendetsedwe ka katundu yemwe amadziwa mbali zonse ziwiri zogwirira ntchito komanso zotsatizana za njira yotumizira katundu yaku Germany. Akatswiri a Topway angakuthandizeni kupeza njira yabwino yolembetsera IOSS, kukuthandizani kuwunika magulu a ma code a HS, ndikukhazikitsa kutumiza kuti kukwaniritse zofunikira za DDP kapena DAP, kutengera njira yogulitsira. Mnzanu ndi wosiyana ndi wonyamula katundu chifukwa ali ndi luso logwiritsa ntchito katundu komanso chidziwitso cha kasitomu.
Kutsiliza
VAT ya 19% yochokera kunja ku Germany ndiyo chiwerengero chodziwikiratu kwambiri mu equation ya mtengo wa katundu kwa ogulitsa aku China, koma si yokhayo. Maziko a kuwerengera kwa CIF, zotsatira za msonkho wa misonkho, HS code yomwe imayika mtengo wanu, ndi kulembetsa malamulo komwe kuyenera kukhalapo musanatulutse katundu wanu zonse zimagwira ntchito limodzi kuti zidziwe mtengo wochita bizinesi ku Germany. Ngati mwalakwitsa, sizimangoyambitsa mavuto pa bizinesi yanu; zimapangitsanso kuti zinthu zanu zisagulitsidwe m'dziko lalikulu kwambiri ku Europe.
Malamulo ndi malamulo akukhwima, osati kosavuta. Chikhululukiro cha msonkho wa EU wa €150 chidzatha pa Julayi 1, 2026. Uku ndiye kusintha kwakukulu kwa malamulo amalonda apaintaneti omwe akuchitika m'zaka zambiri. Mtengo wokhazikika wa €3 pa chinthu chilichonse kuyambira tsiku limenelo, kutsatiridwa ndi ndalama zoyendetsera zomwe zakonzedwa mu Novembala 2026, ndipo kutha kwa chithandizo cha de minimis pofika chaka cha 2028 zonse zidzasintha momwe malonda ang'onoang'ono apaintaneti amagwirira ntchito pakati pa China ndi Europe. Makampani omwe amasintha msanga—mwa kusintha mitengo yawo, kukonzanso mitundu yawo ya zinthu, ndikukhazikitsa zomangamanga zoyenera kutsatira malamulo—adzakhala pamalo abwino kwambiri kuposa omwe akuyembekezera kuti kusinthako kuchitike.
Germany imalemekeza anthu omwe amasamala kwambiri za bizinesi. Otumiza katundu aku China amatha kupikisana ndikupambana mu umodzi mwa misika yokongola kwambiri padziko lonse lapansi ya ogula ndi mafakitale ngati akumvetsa zomwe akuyenera kukhoma misonkho, kuwerengera molondola ndalama zomwe akuyenera kulipira, komanso kugwira ntchito ndi anzawo odziwa bwino ntchito zoyendetsera katundu ndi kutsatira malamulo.
Ibibazo
Q: Kodi VAT ya 19% yochokera ku Germany nthawi zonse imagwiritsidwa ntchito pa mtengo wonse wa invoice ya katundu wanga?
A: Ayi. VAT Yochokera Kunja imachokera pa mtengo wa kasitomu wa CIF (mtengo wa katundu, kutumiza, ndi inshuwaransi) kuphatikiza msonkho uliwonse wa kasitomu, osati ndalama ya invoice yokha. Chifukwa cha izi, bilu yanu yeniyeni ya VAT idzakhala yoposa 19% ya ndalama za invoice. Mwachitsanzo, maziko a VAT yochokera kunja pa phukusi la €10,000 ndi €800 yotumizira ndi msonkho wa 3.7% ndi pafupifupi €11,251. Izi zikutanthauza kuti ndalama ya VAT ndi €2,138.
Q: Kodi ndingathe kubweza VAT ya 19% yomwe ndimalipira ku kasitomu ku Germany?
A: Inde, ngati ndinu bizinesi yomwe yalembetsedwa kuti ilandire VAT ndipo ikubweretsa zinthu zoti mugwiritse ntchito pa bizinesi. Mutha kuchotsa VAT yomwe mudalipira ku Zoll kuchokera ku VAT yanu yanthawi zonse ku Germany. Komabe, muyenera kulembetsa bwino ndikutumiza mafomu anu pa nthawi yake. Kwa mabizinesi omwe akutukuka kumene, nthawi yomwe imatenga kulipira misonkho ndikubweza ndalama kudzera mu fayilo yanu ya VAT ndi vuto lenileni la ndalama.
Q: Kodi msonkho wa €150 ndi wotani ndipo umasintha liti?
A: Pakadali pano, ma phukusi okwana €150 omwe amabwera ku EU sayenera kulipira msonkho wa misonkho (ngakhale kuti ayenera kulipirabe VAT yochokera kunja ndikupereka zilengezo za misonkho). Kuyambira pa Julayi 1, 2026, ma phukusi onsewa ayenera kulipira ndalama zokhazikika za misonkho ya €3 pa chinthu chilichonse. EU ikukonzekera kuwonjezera ndalama zina zoyendetsera katundu mu Novembala 2026, ndipo malire a €150 adzachotsedwa kwathunthu pofika chaka cha 2028.
Q: Kodi ndikufunika nambala ya VAT yaku Germany ngati ndigulitsa pa Amazon.de kuchokera ku China?
A: Inde, nthawi zambiri. Muyenera kulembetsa ku VAT ku Germany ngati muli ndi katundu mu Amazon Germany. Izi ndi zoona kwa mabizinesi onse a EU ndi omwe si a EU. Muyenera kulembetsa ku Bundeszentralamt für Steuern (BZSt), ndipo kutengera momwe bizinesi yanu yakhazikitsidwira, mungafunikenso woyimira zachuma.
Q: Kodi IOSS ndi chiyani ndipo ndiyenera kuigwiritsa ntchito ngati yotumizira wogulitsa waku China ku Germany?
A: IOSS (Import One-Stop Shop) imalola ogulitsa kunja kwa EU kusonkhanitsa VAT kuchokera kwa makasitomala a EU polipira ndikupereka lipoti kudzera mu kulembetsa kamodzi kwa EU. Izi zimapangitsa kuti zikhale zosavuta kuti zinthu zosakwana €150 zichotsedwe pamisonkho. Pambuyo pa Julayi 2026, ogulitsa omwe adalembetsa ndi IOSS azitha kugwiritsa ntchito njira yolipira €3 kwa kanthawi kochepa. Kulembetsa kwa IOSS kumalimbikitsidwa kwambiri kwa ogulitsa aku China omwe nthawi zonse amatumiza kwa makasitomala ku Germany ndi EU.
Q: Kodi Topway Shipping ingathe kuthana ndi chilolezo cha kasitomu cha ku Germany cha katundu wanga wochokera ku China?
A: Inde. Kuwonjezera pa kusonkhanitsa katundu woyamba, katundu wochokera kunja, malo osungiramo katundu akunja, ndi kutumiza katundu womaliza, Topway Shipping imayang'aniranso njira zonse zochotsera katundu kuchokera ku China kupita ku Germany ndi mayiko ena a EU. Topway yakhala ikugwira ntchito yokonza katundu ndi katundu wololedwa kwa zaka zoposa 15. Amathandiza makasitomala onse a FCL ndi LCL, komanso ogulitsa malonda apaintaneti, kuthana ndi msika wosintha wa ku Germany wotumiza katundu kunja.
