Ukuthunyelwa kwe-DDP eFransi: Ngubani ngokwenene ohlawula i-VAT?
intshayelelo
Ukuba wakha wathumela into eFransi ngemigaqo ye-DDP (Delivered Duty Paid), mhlawumbi uzibuze umbuzo obonakala ulula kodwa eneneni unzima kakhulu: ngubani ohlawula i-VAT? Kuyavela ukuba impendulo ibandakanyeke kakhulu kunokuba igama le-Incoterm lisitsho. Ukuba uphosisa, umbutho wakho unokujongana neebhili zerhafu ezingalindelekanga, ukulibaziseka kwerhafu, kunye nokungaphumeleli kokuthobela imithetho okubiza kakhulu.
Ephepheni, i-DDP yenye yezona Incoterms zinobuhlobo kakhulu nomthengisi. Umthengisi unoxanduva lwazo zonke iindleko kunye neengozi de izinto zifike kwindawo echaziweyo yomthengi. Oku kuquka ukususwa kwempahla ngaphandle, ukuthunyelwa kwempahla kwamanye amazwe, ukususwa kwempahla engeniswayo, kunye nazo zonke iirhafu kunye neerhafu ezifanelekileyo. Oko kuthetha ukuba, ngokwethiyori, umthengisi uhlawula i-VAT. Kodwa iFransi inemigangatho yayo yorhwebo lwe-e-commerce, i-VAT yokungenisa, kunye neendlela ezitshintshayo zokumelwa kwemali, nto leyo eyenza izinto zibe nzima ngakumbi.
Eli nqaku lifikelela kwingongoma. Nazi iimpendulo zemibuzo yakho malunga nendlela esebenza ngayo i-VAT yokungenisa impahla yaseFransi, ngubani onoxanduva ngokusemthethweni phantsi kwe-DDP, yintoni etshintshileyo kwimithetho yakutshanje ye-EU neyaseFransi, kunye nendlela yokuhlala uthobela imithetho ngo-2025 nangaphaya. Oku kuyinyani nokuba ungumvelisi waseTshayina, umthengisi we-e-commerce onqumla imida, okanye ingcali yezothutho elawula imithwalo esuka eTshayina ukuya eFransi.
Ithetha ukuthini i-DDP?
Ngokutsho kwe-Incoterms 2020, eyakhutshwa yi-International Chamber of Commerce, i-DDP, okanye i-Delivered Duty Paid, sisivumelwano apho umthengisi enoxanduva olukhulu. Umthengisi uzisa iimveliso kwindawo echaziweyo kwilizwe elingenisayo. Sele zidlulile kwimirhumo yerhafu kwaye zonke iifizi zokungenisa kunye neerhafu zihlawulwe. Umsebenzi womthengi kuphela kukukhupha impahla.
Oku kwenza i-DDP ibe nomtsalane kakhulu kubathengi, ingakumbi abathengi kunye namashishini amancinci afuna ixabiso eliquka yonke into kwaye kungabikho mirhumo eyongezelelweyo emnyango. Kwintengiselwano yeshishini ukuya kwishishini (B2B) ngaphesheya kwemida, apho umthengi kufuneka azi ukuba iza kubiza malini, ikwaxhaphake kakhulu loo nto.
Kodwa imigangatho ye-Incoterms ka-2020 inengxaki enkulu: i-DDP ithi umthengisi kufuneka akwazi ukusebenza ngokusemthethweni njengoMthumeli weRekhodi (IOR) kwilizwe apho iimpahla ziya khona. Kubathengisi abangekho kwi-EU, oku akulula rhoqo eFransi nakwamanye amazwe e-EU. Ishishini elingenisa impahla lidla ngokuba lishishini elibhalisiweyo kwi-EU, kwaye kwiimeko ezininzi, kufuneka libe nenombolo ye-VAT yaseFransi kunye nenombolo ye-EORI (uBhaliso lwaBasebenzi bezoQoqosho kunye nokuQondwa). Ukungahlangabezani nale miqathango akuthethi ukuba akufuneki uhlawule i-VAT; kwenza kube nzima ukwazi ukuba ngubani onetyala kunye nendlela yokuyihlawula.
Indlela esebenza ngayo i-VAT yokungenisa impahla yaseFransi
Uninzi lwezinto eziziswa eFransi zinezinga eliqhelekileyo le-VAT elingama-20%. Kukho amaxabiso aphantsi kwezinye iinkonzo zokupheka kunye neendwendwe (10%), iimveliso zokutya kunye neencwadi (5.5%), kunye nezinye izinto zamayeza (2.1%). Kodwa kwiimpahla ezininzi ezenziwe ngabathengi kunye nezorhwebo, ixabiso eliqhelekileyo yi-20%.
IFransi yayeka ukunika iipakeji zexabiso eliphantsi isaphulelo se-VAT ngomhla woku-1 kweyeKhala ngo-2021. Ngaphambi koko, iipakeji ze-€22 okanye ngaphantsi zazingahlawuliswa i-VAT. Oku kuthetha ukuba yonke impahla yorhwebo engena eFransi ngoku kufuneka ihlawule i-VAT yokungenisa, nokuba ibiza malini na. Nangona kunjalo, irhafu yerhafu isebenza kuphela kwiimpahla ezithunyelweyo ezinexabiso le-FOB elibhengeziweyo elingaphezulu kwe-€150. Lo ngumlinganiselo we-duty de minimis waseFransi, ofana nomgangatho we-EU ngokubanzi.
Ixabiso le-CIF (Cost, Insurance, and Freight) leemveliso lisetyenziselwa ukubala isiseko se-VAT. Ukuba kukho irhafu yokungenisa impahla, yongezwa kweso siseko ngaphambi kokuba i-VAT ibalwe. Nantsi indlela ebonakala ngayo le fomula:
| Inyathelo lokubala | Ifomula / Amanqaku |
| Ixabiso leCustoms (CIF) | Iindleko zeempahla + ukuthunyelwa + i-inshurensi kumda we-EU |
| Umsebenzi wokungenisa elizweni | I-CIF × Izinga lomrhumo we-TARIC elisebenzayo (umndilili ~4.2% kwi-EU; kuphela ukuba i-CIF > €150) |
| Isiseko seVAT | I-CIF + Umrhumo Wokungenisa Impahla |
| I-VAT yangaphandle | Isiseko se-VAT × 20% (ixabiso eliqhelekileyo) |
| Umzekelo: Iimpahla €1,000, impahla yokuthutha €120, irhafu 5% | I-CIF = €1,120; Umrhumo = €56; I-VAT = (€1,176) × 20% = €235.20 |
Kubalulekile ukwazi ngotshintsho olwenzeka ngo-2022 oluye lwaba nefuthe elikhulu kwindlela iinkampani zaseFransi ezijongana ngayo ne-VAT yokungenisa impahla. Amashishini akakwazanga ukuhlawula i-VAT kwimirhumo ukusukela ngoJanuwari 2022. Abantu abazimeleyo basenokukwenza oku. Endaweni yoko, amashishini abhalisiweyo eFransi kufuneka asebenzise i-VAT reverse charge efunekayo (i-autoliquidation de la TVA à l'importation). Oku kuthetha ukuba imbuyekezo ye-CA3 VAT yenyanga ibonisa i-VAT yokungenisa impahla njenge-VAT ephumayo kunye ne-VAT yokufaka. Kumashishini ahlawuliswa irhafu ngokupheleleyo, oku ngokuyintloko ngumsebenzi wephepha. Kodwa oku kuthetha ukuba abathengisi abangaphandle kwe-EU abasebenzisa i-DDP kufuneka babhalisele i-VAT yaseFransi ngexesha lokungenisa impahla ukuze basebenzise le ndlela.
Ngubani ngokwenene ohlawula i-VAT phantsi kwe-DDP?
Kulapho ke izinto ziba nomdla khona. Umthengisi unoxanduva ngokusemthethweni lokuhlawula zonke iirhafu zokungenisa impahla, kuquka ne-VAT, phantsi kwemithetho ye-DDP. Kodwa indlela ehlawulwa ngayo loo VAT kunye nokuba ngubani obona abasemagunyeni baseFransi njengomhlawuli kuxhomekeke ngokupheleleyo ekubeni umthengisi ubhaliswe ngokuchanekileyo njengoMngenisi weRekhodi (IOR).
Ukuba umthengisi akakho kwi-EU kwaye uqesha umthwali okanye umthengisi wempahla (njenge-DHL, i-FedEx, okanye i-UPS) ukuba aphathe ukuvunyelwa kwerhafu yempahla yakhe, umthwali uhlala ehlawula iirhafu zokungenisa impahla kunye ne-VAT kwi-customs zaseFransi aze emva koko ahlawulise umthengisi imali, ngesiqhelo kunye nomrhumo wokuphatha. Kwimeko enjalo, umthengisi uhlawula i-VAT, kodwa kungekhona ngentlawulo ebuyela umva; endaweni yoko, ufumana imali kwangaphambili. Ukuba umthengisi uhlangabezana neemfuno ezithile, unokucela i-French Tax Authorities (Direction Générale des Finances Publiques) ukuba imbuyisele i-VAT.
Kodwa ukuba umthengisi ufuna ukusebenza kakuhle, ingakumbi kwinqanaba elikhulu, kufuneka abhalisele i-VAT yaseFransi aze asebenzise inkqubo yokuhlawulisa umva. Oku kuthetha ukuba ishishini alinyanzelekanga ukuba lihlawule i-VAT ngemali kwi-customs kwaye lilawula ngokupheleleyo imeko yalo ye-VAT eFransi.
Enye imeko ekufuneka iqwalaselwe kukuthunyelwa kwe-DDP apho inkampani yangaphandle INGABIZWA njengongenisa impahla kwingxelo yerhafu. Oku kunokwenzeka, umzekelo, ukuba igama lomthengi lisetyenzisiwe ukucima irhafu. Kule meko, umthengisi akanakufumana ngokusemthethweni i-VAT yokungenisa eyayibandakanyiwe ekuthengweni. Le yimpazamo eqhelekileyo kurhwebo lwe-e-commerce oludlula imida olubiza imali eninzi.
| Isimo | Ngubani ohlawula i-VAT kwiRhafu? | Ngaba umthengisi angayifuna kwakhona i-VAT? | Inqanaba lomngcipheko |
| Umthengisi obhalisiweyo njenge-IOR + inombolo ye-VAT yaseFransi (intlawulo ebuyela umva) | Umthengisi (ngembuyekezo ye-VAT) | Ewe — i-offset kwi-CA3 | low |
| Umthwali uthumela i-VAT, umthengisi wee-invoyisi | Umthwali (ophambili), Umthengisi (obuyiselweyo) | Ewe — ngebango lokubuyiselwa i-VAT | phakathi |
| Umthengi odweliswe njengongenisa impahla, umthengisi uyayithatha imali | Umthengi kwirhafu; umthengisi uthwala iindleko zoqoqosho | Hayi | phezulu |
| I-IOSS esetyenzisiweyo (B2C, ixabiso ≤ €150) | Umthengisi uqokelela kwindawo yokuthengisa | Akukho ntlawulo ye-VAT kwi-customs | low |
Utshintsho Oluphambili Kwimithetho: Yintoni Etshintshileyo Ngo-2025–2026
Kwiminyaka emibini edlulileyo, imithetho yokuthunyelwa kwe-DDP eFransi itshintshe kakhulu. Iinguqu ezintathu ezibalulekileyo ekufuneka abathengisi kunye nabaphathi bezothutho bazi ngazo zezi.
Ukuphela koMelo oluNcinci lwezeMali phantsi koLawulo 42
Umgaqo 42 (ikhowudi yenkqubo yerhafu 4200) yayiyindlela edumileyo yokungenisa iimveliso eFransi ngaphandle kokuhlawula i-VAT yokungenisa. Nangona kunjalo, iimpahla kwakufuneka zisiwe kwelinye ilungu le-EU kwaye kwakufuneka kulandelwe imiqathango ethile. Okubaluleke kakhulu, yayingafuni ukubhaliswa kwe-VAT eFransi, nto leyo eyenza ukuba ibe yindlela ethandwayo kwi-UK kunye nabanye abathengisi abangengabo abe-EU yokuthumela iimpahla kwi-EU ngeFransi ngokwemigaqo ye-DDP.
UMthetho wezeMali waseFransi ka-2025 uthe ukhetho lokusebenzisa "ixesha elinye" okanye ukumelwa kwemali okulinganiselweyo phantsi koMgaqo 42 luphele ngoDisemba 31, 2025. Ukususela ngoJanuwari 2026, onke amashishini angengawo awe-EU angenisa iimpahla eFransi phantsi koMgaqo 42 kufuneka abe nenombolo ye-VAT yaseFransi (edla ngokuthatha iiveki ezine ukuya kwezisibhozo), inombolo ye-EORI yaseFransi edityaniswe nobhaliso lwe-VAT, kwaye athumele imbuyekezo ye-VAT yenyanga kwiziphathamandla zerhafu zaseFransi. Olu lutshintsho olukhulu kwindlela izinto ezisebenza ngayo oluya kuphazamisa uninzi lweenethiwekhi zokubonelela ezivela eTshayina ukuya kwi-EU ezidlula kwiizibuko zaseFransi okanye kumaziko okuhambisa izinto.
Irhafu entsha ye-€2 kwiipasele ezinexabiso eliphantsi
Ukususela nge-1 kaMatshi 2026, iFransi yongeze umrhumo wokuphathwa kwerhafu we-€2 kwikhowudi nganye ye-HS eyahlukileyo kuyo nayiphi na ipakeji engena kweli lizwe isuka ngaphandle kwe-EU exabisa ngaphantsi kwe-€150. Le rhafu yongezwa kwi-VAT eqokelelwa yi-IOSS. Kubathengisi abathumela iipakeji ezinemveliso engaphezu kwesinye, oku kunokunyuka ngokukhawuleza. Umzekelo, ipakeji enezinto ezineekhowudi ezimbini ze-HS ezahlukeneyo ibiza i-€4. Olu tshintsho luyinxalenye yomzamo omkhulu waseFransi wokwenza irhafu kurhwebo lwe-e-commerce oluvela ngaphandle kwe-EU lube lolufanelekileyo ngakumbi xa kuthelekiswa nerhafu kwiivenkile zaseFransi.
Intlawulo efunekayo ye-VAT ebuyela umva kunye nokufaka kwangaphambili
Zonke iifemu eFransi ezibhalisele i-VAT kufuneka zisebenzise intlawulo yokubuyisela i-VAT yokungenisa ukusukela ngo-2022. I-ofisi yerhafu yaseFransi (i-DGDDI) izalisa inxalenye yesibhengezo se-VAT sokungenisa irhafu kwangethuba. Nangona kunjalo, amashishini asenoxanduva lokufaka i-VAT enokutsalwa kunye nokujonga idatha egcwalisiweyo kwangaphambili. Ukuba awuyilandeli imithetho, kuquka ukungabhengezi ukungeniswa kwerhafu okungahlawuliswa rhafu okanye ukwenza iimpazamo kwisiseko serhafu, unokuhlawula ukuya kuthi ga kwi-40% ukuya kwi-80% ye-VAT etyalwayo, kunye nenzala ngenyanga.
I-IOSS: Indlela ekrelekrele ye-B2C E-Commerce engaphantsi kwe-€150
Isicwangciso se-Import One Stop Shop (IOSS), esaqala ngoJulayi 1, 2021, siseseyona ndlela ilungileyo kubathengisi be-e-commerce abanqumla imida abafuna ukuthengisa kubathengi baseFransi baze bathumele izinto ezixabisa i-€150 okanye ngaphantsi. Nge-IOSS, umthengisi ufumana inombolo enye ye-VAT ye-EU (enokufunyanwa kulo naliphi na ilizwe elililungu le-EU) kwaye uqokelela i-VAT yaseFransi kwindawo yokuthengisa xa umthengi ehlola. Xa iphakheji ifikelela kwi-custom yaseFransi, umamkeli akufuneki ahlawule nayiphi na i-VAT yokungenisa. Endaweni yoko, isibhengezo se-custom sidwelisa nje inombolo ye-IOSS yomthengisi njengobungqina bokuba i-VAT sele ihlawulwe.
I-IOSS yenza kube lula ukuqokelela i-VAT emva kokuhanjiswa, ithintela iipasela ukuba zingabambeki kwi-customs, kwaye inika umthengi amaxabiso acacileyo. Ukuba ungumthengisi ongaphandle kwe-EU, njengeTshayina, kufuneka ubhalise kwi-IOSS ngomntu ophakathi osekwe kwi-EU onoxanduva lokuqinisekisa ukuba uhlawula i-VAT. Ingcamango yommeli yaziwa kakhulu kwaye kulula ukuyifumana ngeenkampani ezinkulu zezothutho kunye nokuthobela imithetho.
Ngenxa yezizathu ze-IOSS, izinga le-VAT elisebenzayo lisekelwe kwilizwe elilungu le-EU lomthengi, kungekhona ilizwe apho iimpahla zicociwe khona. Iphakheji ethunyelwe ivela eTshayina edlula kwi-customs eNetherlands kodwa isiwe kumthengi eFransi inoxanduva lokuhlawula i-VAT yaseFransi nge-20%, kungekhona i-VAT yaseDatshi nge-21%.
I-DDP vs. DAP: Ukukhetha i-Incoterm efanelekileyo yeFransi
Ngenxa yokuba ukuthobela i-VAT yaseFransi kunzima kakhulu phantsi kwe-DDP, abathengisi abaninzi bayazibuza ukuba i-DAP (Delivered at Place) lukhetho olungcono na. Phantsi kwe-DAP, umthengi unoxanduva lokuhlawula i-VAT, iirhafu, kunye nokuvunyelwa kwerhafu yokungenisa impahla kwamanye amazwe. Oku kuthetha ukuba iqela laseFransi kuphela elimele lilandele imithetho, nto leyo edla ngokuba njalo kuba sele libhalisiwe kwi-VAT kwaye liyazi indlela yokwenza irhafu yaseFransi.
Urhwebo lumalunga kakhulu neshishini kunezothutho. I-DAP yenza inkqubo yokuthenga ibe mandundu, ingakumbi kwiimeko ze-B2C apho abathengi bengazi ukuba bazalise njani izibhengezo zokungenisa. Inokubangela ukuba ukuhanjiswa kushiywe ngasemva, izikhalazo ezivela kubathengi, kunye neentlawulo ezongezelelweyo kubathwali abahlawula irhafu kunye neerhafu kwangaphambili (umzekelo, i-DHL ihlawulisa iindleko zemali kwangaphambili ze-1.8% yerhafu kunye neerhafu, kunye nobuncinci be-€20 kubandakanya i-VAT, kwiimpahla ze-DAP ezithunyelwa eFransi - ixabiso elingasebenzi kwi-DDP). Xa umthengi eyinkampani yaseFransi ebhalisiweyo kwi-VAT kunye namava ngerhafu, i-DAP ngokubanzi yeyona ndlela ilungileyo kwiintengiselwano ze-B2B.
| Ingxaki | I-DDP | DAP |
| Ngubani ohlawula irhafu yempahla erhafelwayo? | umthengisi | umthengi |
| Ngubani ohlawula i-VAT yokungenisa impahla? | Umthengisi (ngokusemthethweni) | umthengi |
| Amava omthengi (B2C) | Ixabiso elifikelelekayo — elingenamthungo | Iindleko ezingalindelekanga xa uzisa izinto ezingafunekiyo |
| Kufuneka ubhaliso lomthengisi? | I-VAT/EORI yaseFransi idla ngokufuneka | Ayifuneki |
| Umngcipheko wokungathobeli | Ixabiso liphezulu kubathengisi abangengabo abe-EU | Ixabiso eliphantsi kumthengisi |
| Umrhumo wemali we-DHL kwangaphambili (eFransi) | Ayingeni | I-1.8% yerhafu/yerhafu (ubuncinane €20 kubandakanya i-VAT) |
| Eyona ingcono kwi-B2C? | Ewe | Hayi |
| Eyona ingcono kwi-B2B? | nokwenzeka | Ihlala ikhethwa |
Amanyathelo Asebenzayo Kubathengisi Abangengabo Abe-EU Ukuthumela i-DDP eFransi
Ukuba ungumthengisi ongaphandle kwe-EU, nokuba uhlala eTshayina, e-US, okanye naphi na, kwaye ufuna ukuthumela eFransi ngemigaqo ye-DDP, nantsi into ekufuneka uyenze.
Okokuqala, fumana ukuba ufuna ukubhalisela i-VAT yaseFransi. Akukho mali incinci kumashishini angaphandle kwe-EU. Ukuba wenza iintengiselwano zokungenisa okanye zokuhambisa ezirhafiswayo eFransi, kufuneka ubhalise. Amashishini angekho kwi-EU kufuneka abhalise kwangoko emva kokuba enze intengiselwano yawo yokuqala erhafiswayo, ngokungafaniyo namashishini akwi-EU, anomda we-€85,000 kwiimpahla. Amashishini angekho kwi-EU kufuneka akhethe ummeli wezemali, oyinkampani ehlala eFransi enoxanduva oludibeneyo nolwahlukeneyo lwemisebenzi yakho ye-VAT. Lo mntu uza kufaka iingxelo zakho ze-CA3 VAT zenyanga.
Okwesibini, fumana inombolo ye-EORI eFransi. Le yahlukile kwinombolo ye-VAT, kodwa iqhagamshelwe. Iyafuneka kuzo zonke izibhengezo zerhafu yokungenisa nokuthumela ngaphandle. I-EORI iya kufuneka kuyo nayiphi na into engekho phantsi kwe-EU esebenza njengomthumeli phantsi koMgaqo 42 ukususela ngo-2026.
Okwesithathu, khetha umthengisi werhafu okanye umthengisi wempahla okwaziyo ukujongana nerhafu yaseFransi, kuquka inkqubo yokubhengezwa kwerhafu ye-DELTA IE efunekayo, kwaye kwi-RoRo cargo ukusukela ngoSeptemba 2025, inkqubo ye-Obligatory Logistics Envelope (ELO). Ukwahlulwahlulwa kwekhowudi ye-HS engalunganga, iimveliso ezingaxatyiswanga, okanye i-EORI engekhoyo zonke ziyimizekelo yeempazamo kumaphepha erhafu anokubangela ukulibaziseka okukhulu kunye nezohlwayo.
Okwesine, ukuba uthumela izinto ze-B2C ezixabisa ngaphantsi kwe-€150, cinga ngokubhalisela i-IOSS. Oku kususa ngokupheleleyo i-VAT kwizinto ezingeniswayo kwinkqubo yerhafu kwaye kwenza amava okuhambisa abe ngcono kakhulu kubathengi. Irhafu ye-€2 ngekhowudi ye-HS iza kuqala ngoMatshi 2026, ngoko ke qiniseka ukuba ubalo lwakho lweendleko zokufika lubandakanya nalo mrhumo mtsha.
Indlela iTopway Shipping eyixhasa ngayo iDDP Logistics eFransi
Xa uthutha i-DDP ukuya eFransi, udinga iqabane lezothutho elaziyo zombini icala leshishini nezomthetho lokuthutha impahla enqumla imida. Oku kungenxa ye-VAT ehlawuliswayo enyanzelekileyo, iimfuno zokumelwa kwemali, utshintsho lwerhafu ye-e-commerce, kunye notshintsho kwinkqubo yerhafu.
Ukususela ngo-2010, iTopway Shipping, eseShenzhen, eTshayina, ibisoloko inikezela ngeenkonzo ezibalaseleyo zothutho lwe-e-commerce oluwela imida. Iqela labasunguli beTopway linamava angaphezu kweminyaka eli-15 kwi-logistics yamazwe ngamazwe kunye nokususwa kwerhafu. Oku kunike inkampani ulwazi oluninzi malunga nalo lonke uthotho lwe-logistics, ukusuka kwezothutho lokuqala ukuya phesheya. ukugcina ukususwa kwempahla kwiimarike eziya apho ikhoyo kunye nokuhanjiswa kwayo ngokukhawuleza.
Eyona nto iphambili kwiTopway kukuthumela iimpahla ezivela eTshayina ukuya e-US, kodwa inkampani ingathumela nakwiimarike ezinkulu kwihlabathi liphela, njengeFransi neYurophu iyonke. Iinkonzo zeTopway zokuthutha ulwandle ezivela eTshayina ukuya kumazibuko aphambili kwihlabathi liphela ziyaguquguquka kwaye zibonelela ngeendlela zokuthumela umthwalo opheleleyo (FCL) kunye nomthwalo ongaphantsi kwesikhongozeli (LCL). Oku kwenza ukuba ibe lukhetho olufanelekileyo kubathengisi abafuna ukusingatha ukuthunyelwa okukhulu kwe-B2B kunye nokuhamba kokufezekisa urhwebo lwe-e-commerce.
Xa abathengisi bethumela impahla eFransi phantsi kwemiqathango ye-DDP, iqabane lezothutho elifana neTopway alincedi nje ekuthuthweni kweempahla ngokukhawuleza, kodwa likwanceda nasekusebenzisaneni nabathengisi berhafu, abameli bezemali, kunye neenethiwekhi zokuhambisa impahla zasekuhlaleni ukuqinisekisa ukuba zonke iimfuno zokuthobela imithetho ziyalandelwa kuzo zonke izigaba. Ngotshintsho kwiRegime 42 ngo-2026 kunye nerhafu entsha yepasela enexabiso eliphantsi, ukusebenzisana nomsebenzisi wezothutho ovela eTshayina oqhelene kakhulu nezi nguqu kunokuthetha umahluko phakathi kokuhanjiswa kwempahla okutyibilikayo kunye nokulibaziseka okubizayo.
I-Topway Shipping ineziseko, ulwazi, kunye nokuguquguquka ukukunceda ngeenjongo zakho zothutho, nokuba ungumthengisi we-e-commerce osele ekhulile osasazeka kwimarike yaseFransi okanye ungumenzi okhangela iindlela zothutho oluya ngqo kubathengi eYurophu.
isiphelo
Phantsi kwemigaqo ye-DDP, umthengisi unyanzelekile ngokwesivumelwano ukuba ahlawule i-VAT - kodwa eFransi, indlela ezalisekiswa ngayo loo mbopheleleko, ukuba ngubani oqatshelwa njengomhlawuli ziigunya zerhafu, kwaye ukuba loo VAT ingafunyanwa na kuxhomekeke kuluhlu lweemfuno zobhaliso, iinkqubo zerhafu, kunye notshintsho lwakutshanje lomthetho oluye lwaguqula ngokusisiseko imeko-bume.
Eyona nto iphambili kubathengisi abangengabo abe-EU yile: ukuthunyelwa eFransi phantsi kwe-DDP ngaphandle kobhaliso olufanelekileyo lwe-VAT yaseFransi kunye ne-EORI kuya kusiba yingozi ngakumbi. Ukususwa kokumelwa kwemali okulinganiselweyo phantsi koMgaqo-nkqubo wama-42, intlawulo efunekayo yokubuyisela i-VAT kumashishini, kunye nokungeniswa kwerhafu yepasela yexabiso eliphantsi ye-€2 konke kubhekisa kwicala elinye - iFransi iqinisa ukuthobela imithetho kwaye ivala izikhewu ezazisetyenziswa ngabathengisi abangengabo abe-EU ngaphambili. Abathengisi abatyala imali kubhaliso olufanelekileyo, ummeli, kunye neziseko zothutho baya kufumana imakethi yaseFransi ifikeleleka kwaye inenzuzo. Abo bangenzi njalo banokuzifumana bejongene novavanyo lwe-VAT, ukubanjwa kwerhafu, kunye nokonakala kwegama labathengi baseFransi.
Ukufumana i-DDP eFransi ayisiyongxaki yerhafu nje kuphela - ngumbuzo wesicwangciso sothungelwano lokubonelela ngeenkonzo. Qala ngokukhetha i-Incoterm ngokucacileyo, yakha iziseko zokuthobela imithetho ezifanelekileyo, kwaye usebenzisane neengcali zezothutho eziyaziyo imakethi yaseFransi ngaphakathi.
FAQs
Q: Ngaba umthengisi uhlala enyanzelekile ukuba ahlawule i-VAT yokungenisa phantsi kokuthunyelwa kwe-DDP eFransi?
A: Ngokutsho kwe-DDP Incoterms, umthengisi unoxanduva ngokusemthethweni kuzo zonke iindleko zokungenisa impahla, kuquka ne-VAT. Kodwa iinkcukacha zomthetho zixhomekeke ekubeni ngubani obhaliswe njengoMthumeli weRekhodi. Ukuba umthengisi akakho kwi-EU kwaye akanayo irejista ye-VAT yaseFransi, inkampani yakhe inokuhlawula i-VAT kwangaphambili aze emva koko ayihlawulise.
Q: Ingakanani irhafu ye-VAT yaseFransi yangoku kwiimpahla ezingeniswa kwamanye amazwe?
A: Izinga eliqhelekileyo le-VAT yaseFransi yi-20% yexabiso le-CIF leemveliso kunye nayo nayiphi na intlawulo yokungenisa enokuthi ifuneke. Iintlobo ezithile zeemveliso, ukutya, iincwadi, kunye nezinye iziyobisi, zinepesenti eziphantsi ze-10%, 5.5%, kunye ne-2.1%.
Q: Ngaba kufuneka ndibhalisele i-VAT yaseFransi njenge-DDP yokuthumela umthengisi ongengowe-EU?
A: Ewe. Amashishini angengawo awe-EU eFransi akufuneki abhalise. Naliphi na ishishini elingakasekwa eFransi kwaye lingenisa irhafu okanye izinto ezithengiswayo kufuneka libhalisele i-VAT kwaye liqeshe ummeli wezemali waseFransi onoxanduva lokuqinisekisa ukuba ishishini lilandela imithetho.
Q: Yintoni i-IOSS kwaye ndifanele ndiyisebenzise nini ekuthunyelweni kwempahla eFrance?
A: Impendulo: I-IOSS (Import One Stop Shop) ivumela abathengisi ukuba baqokelele i-VAT ye-EU ngexesha lokuthengisa izinto ezixabisa i-€150 okanye ngaphantsi. Ukuba impahla ethunyelweyo inenombolo ye-IOSS kuyo, umda waseFransi awuqokeleli i-VAT yokungenisa. Phantsi komda we-€150, le yeyona ndlela ilungileyo yokwenza urhwebo lwe-e-commerce lwe-B2C.
Q: Yintoni etshintshileyo ekuthunyelweni kwe-DDP eFransi ngo-2026?
A: Kwenzeke izinto ezimbini ezinkulu: Ukususela ngoJanuwari 2026, ukumelwa kwemali okulinganiselweyo phantsi koMgaqo 42 kwakungasavumelekanga. Oku kuthetha ukuba zonke izinto ezingezizo eze-EU ezingenisiweyo kufuneka zibe ne-VAT epheleleyo yaseFransi kunye nenombolo ye-EORI. IFrance ikwaqalise ukuhlawulisa i-€2 ngekhowudi ye-HS eyahlukileyo kwiipakethe ezinexabiso eliphantsi (ngaphantsi kwe-€150) ezivela ngaphandle kwe-EU ukususela nge-1 kaMatshi 2026. Oku akuxhomekekanga kwiirhafu ze-IOSS VAT.
Q: Ngaba umthengisi angayibuyisa i-VAT yokungenisa ehlawuliweyo eFransi?
A: Ewe, kwiimeko ezininzi. Ukuba umthengisi ubhaliswe kwi-VAT kwaye ubhalisiwe njengoMthumeli weRekhodi eFransi, angasebenzisa indlela yokuhlawulisa ngasemva kwimbuyekezo yakhe ye-CA3 ukuze afumane i-VAT ayihlawuleyo kwimpahla engeniswayo. Abathengisi abangabhaliswanga banokucela imbuyekezo kwi-French Tax Authorities, kodwa kufuneka bahlangabezane neemfuno ezithile kwaye benze ibango le-€200 ubuncinane kumashishini angaphandle kwe-EU.
