Ukuthunyelwa kwe-DDP ePortugal: Oko Abathumeli Bempahla Abafanele Bakwazi Malunga ne-23% ye-VAT
intshayelelo
I-DDP (Delivered Duty Paid) iye yaba yindlela yokuthumela enomtsalane ngakumbi kuye nabani na ozisa iimpahla ePortugal. Oku kuquka abathengisi baseLisbon abafumana iimpahla zabo eTshayina, abathengisi be-e-commerce abathumela kubathengi basePortugal, kunye nabaqhubi be-Amazon FBA abagcina impahla yaseYurophu. Ibonakala ilula xa ijongwa: umthengisi unyamekela yonke into, umthengi ufumana iimveliso ngaphandle kokugcwalisa ifomu yerhafu, kwaye ixabiso lokufika liyaziwa. I-23% ye-VAT ehlawuliswa yiPortugal kwiimpahla ezininzi ezingenisiweyo yenza into ebonakala ngathi sisivumelwano esilula ibe yinto enzima kakhulu xa kufikwa kwimali nokulandela imithetho.
IPortugal ilandela umthetho we-VAT we-EU, nangona kunjalo imisela amaxabiso ayo esizwe kunye namaxabiso ahluka ngokwengingqi. Izinga eliqhelekileyo le-23% lisebenza phantse kuzo zonke iimpahla eziziswa kwi-EU zivela ngaphandle kwe-EU. Eli zinga lisekelwe kwixabiso lezinto kunye nayo nayiphi na intlawulo yerhafu enokuthi isebenze. Loo mpembelelo yokudibanisa ibaluleke ngakumbi kunokuba uninzi lwabangenisi becinga. I-VAT iyonke yokungenisa kwimpahla ethunyelwayo ye-€1,000 enezinga lerhafu ye-4.7% ayisiyo-€230; imalunga ne-€241 kuba i-VAT isekelwe kwisixa esiquka irhafu.
Eli nqaku lichaza oko kuthethwa yi-DDP xa kuthunyelwa ePortugal, indlela i-23% ye-VAT echaphazela ngayo iirhafu zerhafu kunye nendlela yokuvavanya ixabiso le-CIF, xa i-DDP iyindlela engcono kwaye xa i-DAP (Delivered at Place) iyindlela engcono, kunye namaphepha ekufuneka ube nawo ukuze uphephe ukulibaziseka kunye neentlawulo kwiirhafu zerhafu zasePortugal.
Oko Kuthethwa yi-DDP Ngokwenene - kwaye Oko Ingathethiyo
Izikhokelo ze-International Chamber of Commerce ze-Incoterms 2020 zichaza i-DDP, okanye i-Delivered Duty Payed. I-DDP ligama lokuthumela elibeka umrhumo omkhulu kumthengisi. Phantsi kwe-DDP, umthengisi unoxanduva lwazo zonke iindleko kunye nemingcipheko ebandakanyekayo ekufumaneni iimpahla ukusuka kwindawo ezivela kuyo ukuya kwindawo ekhethiweyo yomthengi. Oku kuquka ukufumana imvume yokuthumela impahla kwilizwe ezivela kulo, ukuhlawula zonke iifizi zokungenisa kunye neerhafu (kubandakanya i-VAT), ukufumana imvume yerhafu ePortugal, kunye nokuhambisa impahla kwindawo yokuhambisa evunyelwene ngayo. Umthengi kufuneka akhuphe kuphela iimveliso.
Oku kwenza i-DDP ibonakale intle kakhulu kubathengi abangazi nto ingako ngokungenisa okanye abangenayo inombolo ye-EORI, kunye nabathengisi abafuna ukwenza inkqubo yokuthenga ibe lula kangangoko. Kodwa kukho isiphene solwakhiwo esikhubekisa abathumeli abaninzi: umthengisi, ngokuqinisekileyo ongengowase-EU, kulindeleke ukuba asebenze njengomthumeli werekhodi ePortugal. Ngokomthetho werhafu wasePortugal nowe-EU, umntu ongenisa iimpahla kufuneka abe nenombolo ye-EORI. Kwakhona, abathengisi abangaphandle kwe-EU badla ngokuqesha iarhente yezemali ePortugal ekwanoxanduva lokuhlawula i-VAT. Olu xwebhu alunyanzelekanga; luyimfuneko ngokomthetho.
Enye into ebalulekileyo ekufuneka iqwalaselwe kukuba phantsi kwamalungiselelo aqhelekileyo e-DDP, umthengisi uhlawula i-VAT kwimpahla engeniswayo, kwaye usenokungakwazi ukuyibuyisela. Ukuba umthengi lishishini lasePortugal elibhalisele i-VAT, kusenokwenzeka ukuba bakwazile ukubuyisa loo VAT inye yokungenisa. Oku kuthetha ukuba umthengisi kufuneka ahlawule irhafu umthengi asenokuba uyifumene. Yingakho abanye abathumeli abanobuchule bekhetha ngabom i-DAP, nangona kuthetha inkqubo enzima ngakumbi yerhafu, ukuze bakwazi ukulawula ukubuyiswa kwe-VAT.
| Incoterm | Umthengisi ugubungela | Umthengi Covers | Eyona ilungiselelwe |
| I-EXW | Akukho nto ngaphandle kwesango lomzi-mveliso | Yonke imithwalo, irhafu, i-VAT, irhafu yerhafu | Abathumeli abanamava nabanolwazi ngezothutho lwabo |
| Fob | Ukususwa kwempahla ngaphandle + ukulayisha izibuko | Umthwalo ophambili, irhafu, i-VAT, imvume yokungenisa impahla | Abathumeli bempahla kwamanye amazwe abaneenkqubo zokuthutha impahla ezisele zimiselwe |
| DAP | Yonke imithwalo eya kwindawo ekhankanyiweyo | Umrhumo wokungenisa impahla, i-VAT, ukuvunyelwa kwerhafu | Abathengi abafuna ulawulo lokungenisa impahla ngaphandle |
| I-DDP | Yonke into: imithwalo, umrhumo, i-VAT, ukucocwa kwerhafu, i-last-mile | Ukukhulula kuphela | Ii-SME, abathengisi be-e-commerce, abangenisi abaqalayo |
Ingongoma ephambili kukuba i-DDP ayisoloko ingcono okanye imbi kune-DAP okanye i-FOB. Kuxhomekeke ekubeni umthengi unamava kangakanani na, ukuba umthengisi angayisingatha njani inkqubo yokungenisa impahla, nokuba omabini amacala anokuyifumana na i-VAT. Esi sigqibo siza kukubiza imali eninzi.
Ulwakhiwo lwe-VAT ePortugal: Izinga le-23% kuMxholo
I-VAT Directive ye-European Union ichaza imithetho yenkqubo ye-VAT yasePortugal, ebizwa ngokuba yi-IVA (Imposto sobre o Valor Acrescentado). Nangona kunjalo, iPortugal ibeka amaxabiso ayo ngaphakathi kwemigangatho evumelekileyo. Ixabiso eliqhelekileyo kwilizwekazi lasePortugal yi-23%, apho uninzi lwezinto zabathengi ezivela kwamanye amazwe ziphelela khona. Le yirhafu esebenza kwi-elektroniki, iimpahla, izinto zasekhaya, oomatshini, izixhobo zeemoto, phantse zonke izinto eziziswa ngabangenisi abavela eTshayina okanye kwamanye amazwe angengawo awe-EU.
Kukho amaxabiso amabini aphantsi: i-13% yokutya okuthile, iwayini, ukutya kwiindawo zokutyela, ezinye izinto zezolimo, kunye namanzi amaminerali; kunye ne-6% yeempahla ezisisiseko kubandakanya ukutya, amayeza, uncwadi, amaphephandaba, kunye nokuhlala ehotele. Ukusukela nge-1 kaJanuwari 2025, irhafu entsha yeenkonzo zedijithali ye-3% yaqala ukusebenza. Isebenza kwiimpahla zedijithali kunye neenkonzo ezithengiswa kubantu basePortugal. Ixabiso eliqhelekileyo le-23% yinto abantu abaninzi abangenisa iimveliso ezibonakalayo abayikhathaleleyo.
Kubalulekile ukuqaphela ukuba amazinga e-VAT ePortugal ahlukile kummandla ngamnye ozimeleyo. Ii-Azores zinezinga eliqhelekileyo le-16%, ngelixa iMadeira inezinga le-22%. Abathumeli bempahla kwamanye amazwe abathumela iimpahla kwezi ndawo kufuneka bajonge kabini ukuba leliphi izinga elisebenzayo ngokwendawo eziya kuyo iimpahla. Nangona kunjalo, kwiinjongo ezininzi zothutho, izinga le-23% kwilizwekazi lisetyenziselwa ukubala i-VAT yokungenisa impahla kwindawo yokungena.
| Ixabiso leVAT | Ireyithi (%) | Isebenza Ku |
| umgangatho | 23% | Uninzi lweempahla zabathengi, izixhobo ze-elektroniki, iimpahla, iimveliso ezingeniswa kwamanye amazwe, iimpahla zedijithali (ezingabalulekanga) |
| Incitshisiwe Phakathi | 13% | Ezinye iimveliso zokutya, iwayini, ukutya kwiindawo zokutyela, amanzi aneminerali, izixhobo zomculo, indawo yokuhlala ehotele, amafutha efosili |
| Incitshiswe kakhulu | 6% | Ukutya okusisiseko, amayeza, iincwadi kunye neencwadi ze-elektroniki, amaphephandaba, izixhobo zonyango, izithuthi zabakhweli, ukuhlala ehotele |
| Irhafu yeeNkonzo zeDijithali | 3% | Iinkonzo zedijithali kunye neempahla ze-elektroniki zinikezelwa kubathengi (zisebenza ukususela nge-1 kaJanuwari 2025) |
| Ayinalo Inqanaba | 0% | Izinto ezisetyenziswa ngaphakathi kwe-EU, uthutho lwamazwe ngamazwe, ukuthunyelwa kwamanye amazwe |
| IiAzores (eziqhelekileyo) | 16% | Iimpahla ezisemgangathweni ezinikezelwa ngaphakathi kwengingqi ye-Azores autonomous |
| IMadeira (eqhelekileyo) | 22% | Iimpahla ezisemgangathweni ezinikezelwa ngaphakathi kwengingqi yeMadeira ezimeleyo |
Ukususela ngo-2025, iifemu ezihlala ePortugal kufuneka zibhalise ukuba zenza ubuncinci i-€15,000 ngonyaka. Inqanaba lokuthengisa umgama we-EU oqala iirhafu ze-VAT yi-€10,000. Amashishini angaphandle kwe-EU enza ushishino ePortugal kwaye kufuneka ahlawule irhafu kufuneka aqeshe ummeli wezemali. Lo mntu unoxanduva ngokusemthethweni lweerhafu ze-VAT zenkampani yasePortugal, nto leyo eyisibophelelo esikhulu abameli bezemali abasihlawulisayo.
Indlela i-VAT engama-23% ebalwa ngayo ngokwenene kwiimpahla ezingeniswayo
IPortugal isebenzisa indlela yeCIF ukufumanisa iirhafu zokungenisa impahla kunye ne-VAT. Oku kuthetha ukuba isiseko serhafu siquka iindleko zeempahla, i-inshurensi, kunye nokuthunyelwa kwempahla kumda wePortugal. Oku kubalulekile kuba kuthetha ukuba i-VAT isebenza kwindleko yokuthunyelwa kwempahla oyihlawulayo ukuthumela iimveliso ePortugal, kungekuphela nje ixabiso lezinto.
Okokuqala, irhafu yerhafu icwangciswa ngokusekelwe kwixabiso le-CIF kwaye ikhowudi ye-HS imisela irhafu esebenzayo. Emva koko, i-VAT icwangciswa ngokusekelwe kwixabiso lilonke le-CIF kunye nerhafu yerhafu yerhafu. Ngenxa yokuba i-VAT yongezwa kwirhafu, umthwalo werhafu wokwenyani mkhulu kancinci kunezinga le-23% elinokubonakala ngathi linjalo. Umzekelo ongezantsi usebenzisa izixhobo ze-elektroniki njengomzekelo kuba ziphantsi kwerhafu enye ye-4.7% ye-EU phantsi kodidi lwe-HS 8517.
| ixabiso Component | Imali (EUR) | amaNqaku |
| Ixabiso leeMpahla eziBhengeziweyo (CIF) | €1,000 | Kubandakanya iindleko, i-inshurensi, imithwalo |
| Umrhumo weRhafu (umz. i-elektroniki HS 8517, 4.7%) | €47 | Izinga leerhafu liyahluka ngokwekhowudi ye-HS |
| Isiseko se-VAT (CIF + Umrhumo) | €1,047 | I-VAT ibalwa kweli nani lidibeneyo |
| I-VAT evela ngaphandle (23%) | €240.81 | Izinga le-VAT eliqhelekileyo; elingenakubuyiswa ngumthengisi wangaphandle |
| Customs Brokerage Imali | € 50- € 150 | Iyahluka ngokwe-broker kunye nobunzima bokuthunyelwa |
| Ixabiso lilonke lokufika (malunga) | € 1,337- € 1,437 | Ngaphambi kokuhanjiswa kweekhilomitha zokugqibela ePortugal |
Lo mzekelo wokubala ubonisa indlela ekubaluleke ngayo ukwenza udidi lwekhowudi ye-HS lube ngokuchanekileyo. Ukuba iimveliso zifakwa kwi-bracket yomthwalo ophezulu ngempazamo, ixabiso lilonke lokufika linokutshintsha kakhulu kuba irhafu eyongeziweyo iya ngqo kwisiseko se-VAT. Ukungabhengezi ixabiso leempahla ukuze wehlise umgca womsebenzi kusindisa imali encinci kumgca womsebenzi, kodwa kukubeka emngciphekweni omkhulu wezomthetho. Amasiko asePortugal (kunye namagunya e-EU ngokubanzi) ajonga ngenkuthalo amaxabiso abhengeziweyo kwiidathabheyisi zamaxabiso emarike, kwaye ukungabhengezi ixabiso eliphantsi kunokukhokelela kwizohlwayo ezinkulu kakhulu kunemali obucinga ukuba uyayigcina.
I-EU yahlukana nokukhululwa kwi-VAT endala ye-€22 de minimis kwimpahla engeniswayo enexabiso eliphantsi ngoJulayi 1, 2021. Ngoku, yonke impahla ethunyelwa ePortugal, nokuba ibiza malini, kufuneka ihlawule i-VAT. Kwimpahla ethunyelwayo exabisa i-€150 okanye ngaphantsi, abathengisi banokusebenzisa i-IOSS ye-EU (Import One-Stop Shop) ukuqokelela nokuhlawula i-VAT ngexesha lokuthengisa. Oku kwenza inkqubo yokukhupha impahla ibe lula. Imirhumo yerhafu iqala ukusebenza kwi-€150, kwaye neenkqubo eziqhelekileyo zerhafu yokungenisa impahla ziyasebenza.
I-DDP vs. DAP: Ukukhetha Ixesha Elifanelekileyo lePortugal
Ukukhetha phakathi kwe-DDP kunye ne-DAP akuyonto nje yokuhambisa impahla; kukwayisigqibo sezemali kunye nokuthobela imithetho esiya kuba nefuthe elikhulu kumacala omabini. Kwiifemu zasePortugal ezibhalisele i-VAT kunye neempahla ezingeniswayo, i-DAP idla ngokuba nengqiqo ngakumbi ngokwezimali. Zizinyamekela ngokwazo iirhafu, zihlawule i-VAT yokungenisa ngqo kwizithethe zasePortugal, zize ziyifumane njenge-VAT efakiweyo kwimbuyekezo yazo elandelayo yekota okanye yenyanga. Umthengisi uhlawula i-VAT phantsi kwe-DDP, kodwa kuba bengengombutho we-EU kwaye bengenalo ubhaliso lwe-VAT lwasePortugal, bahlala bengenakukwazi ukuyibuyisela. Umthengi ufumana ukuhanjiswa okucocekileyo, kodwa umrhumo wakhelwe kwixabiso le-DDP.
Izibalo zahlukile kwiimpahla ezithunyelwa nge-e-commerce eziya ngqo kubathengi basePortugal. Abasebenzisi bokugqibela abanakufumana i-VAT yabo. Abanazo iinombolo ze-EORI, abafuni ukujongana nokususwa kwempahla, kwaye ukufumana iindleko zerhafu ezingalindelekanga xa iipakeji zifika sesinye sezizathu eziphambili zokuba abathengi bangavumi iipakeji kwaye bashiye uphononongo olubi. Kule meko, i-DDP ngokuqinisekileyo yeyona ndlela ilungileyo kubathengi. Abathumeli abaziyo into abayenzayo banokugcina iindleko ze-VAT zizinzile kwaye zibandakanyiwe kwixabiso elifikelweyo.
| Ukuqwalasela | I-DDP | DAP |
| Ngubani ophatha amasiko asePortugal | Umthengisi/umthumeli | umthengi |
| Ngubani ohlawula i-VAT yokungenisa eyi-23% | Umthengisi (ngaphambili, ngokufuthi akafumaneki) | Umthengi (angayifuna kwakhona ukuba ubhalisele i-VAT) |
| Ukucaca kwexabiso xa uhlawula | Ixabiso elipheleleyo lazo zonke izinto; akukho mangaliso | Ixabiso lokugqibela alaziwa de kufikelelwe |
| Imfuneko ye-EORI | Umphathi wemali/ummeli wezezimali uyayiphatha le nto | Umthengi kufuneka abe ne-EU EORI esebenzayo |
| Umngcipheko ukuba ixabiso alichazwanga ngokwaneleyo | Umthengisi unoxanduva lokuhlawula izohlwayo kunye nezohlwayo | Umthengi unoxanduva lokuhlawula iindleko ezongezelelweyo |
| Ifaneleke kakhulu | Urhwebo lwe-elektroniki, ii-SME, abathumeli abaqalayo | Abathumeli abanamava nabasebenzisa iqela leerhafu zangaphakathi |
Xa umthengisi waseTshayina ecaphula ixabiso le-DDP endaweni yokuthumela impahla enobuchule, i-DDP iba yingozi kakhulu. Amaxabiso e-DDP acatshulwa ngumzi-mveliso adla ngokusekwe kwiingcamango ezingalunganga malunga nendlela esebenza ngayo izithethe zasePortugal, amaxabiso angachazwanga kakuhle, okanye abalamli abangekho sesikweni abasenokungakwenzi ngokufanelekileyo ukucoca impahla. Umthengi ufumana iimveliso aze ahlawule ixabiso le-DDP, kodwa usenokungazi ukuba imisebenzi kunye ne-VAT zihlawulwe ngokufanelekileyo de kube kuhlolwe ukuthobela imithetho kutyhile ingxaki kwiinyanga kamva.
Amaxwebhu: Oko Kufunekayo Kwizithethe ZasePortugal
Into ekuphela kwayo onokuyilawula echaphazela indlela ukuthunyelwa kwe-DDP okuhamba kakuhle ngayo amasiko asePortugal kukuchaneka kwamaphepha. Inkqubo yoLawulo lokungenisa impahla ye-EU 2 (ICS2) ngoku ikwisigaba sayo sesithathu nesokugqibela sokukhululwa, esaqala ngo-2025. Ngoku isebenza kuzo zonke iintlobo zothutho, kuquka oololiwe kunye noolwandle. Ngaphambi kokuba izinto zifike kumda we-EU, kufuneka kufakwe iSibhengezo sesishwankathelo soNgeniso (ENS) ngekhompyutha. Oku kufuneka kubandakanye amanani apheleleyo e-HS aneenombolo ezi-6 kwinto nganye yomgca. Ukugcinwa kunye nokuhlolwa ngokwasemzimbeni okongeza iintsuku kumaxesha okuthutha kunokwenzeka ukuba iifayile ze-ENS aziphelelanga okanye azichanekanga.
I-invoyisi yorhwebo yeyona xwebhu ibalulekileyo, kwaye kufuneka ibonise ixabiso lokwenyani le-CIF, kungekhona ixabiso eliphantsi okanye "lesampulu" elenzelwe ukwehlisa irhafu. Isebe lezerhafu lasePortugal lisebenzisa iidathabheyisi zamaxabiso emarike kwaye lihlala lijonga amaxabiso achaziweyo ngokuchasene namaxabiso orhwebo aziwayo. Ukuba kukho umahluko phakathi kwexabiso elichaziweyo kunye nexabiso elivavanyiweyo, kuya kubakho iifizi ezongezelelweyo, ukulibaziseka, kunye nesohlwayo. I-invoyisi kufuneka ihambelane noluhlu lokupakisha ngokwemilinganiselo, ubunzima, ubungakanani, kunye neekhowudi ze-HS. Zonke ezi zinto kufuneka zifane kuwo onke amaxwebhu.
| Uxwebhu | Imfuneko ephambili |
| I-invoyisi yentengiso | Ixabiso elichanekileyo le-CIF kwi-EUR okanye kwi-USD; akufuneki lichazwe ngaphantsi |
| Uluhlu lokupakisha | Ubunzima, ubungakanani, ubungakanani, kunye neekhowudi ze-HS kwinqanaba lezinto |
| UMthetho oYilwayo wokuLading / woMoya wenqwelomoya | Ibonisa ixabiso lomthumeli, umthumeli, kunye nexabiso lempahla yokubala i-CIF |
| Isatifikethi semvelaphi | Kufuneka kuthathelwe ingqalelo imisebenzi ekhethekileyo ye-EU phantsi kwezivumelwano zorhwebo |
| Isibhengezo sesishwankathelo soNgeniso lwe-EU ICS2 (ENS) | Kufuneka ifayilishwe ngaphambi kokufika; ifuna iikhowudi ze-HS ezipheleleyo ezinamanani ama-6 |
| Inombolo ye-EORI | Kufuneka kumngenisi werekhodi; abathengisi abangengabo abe-EU bafuna ummeli wezemali |
| I-NIF yesiPhuthukezi (ukuba ibhalisiwe kwi-VAT) | Kufuneka ukuba umthengisi usebenza njengongenisa irekhodi kwaye uceba ukubuyisa i-VAT |
Imfuneko yenombolo ye-EORI ibaluleke kakhulu kubathengisi abangengabo abe-EU abangenisa impahla phantsi kwesivumelwano se-DDP. EPortugal, ngokuqhelekileyo kufuneka ube nommeli wezemali, kwaye kufuneka ukhethe omnye ngaphambi kokuba uzame ukwenza ukuthunyelwa kwakho kokuqala. Lo mntu okanye iqela ngoku linoxanduva oludibeneyo lwe-VAT yenkampani yasePortugal, nto leyo engumngcipheko omkhulu wezomthetho. Abathuthi bempahla abaziwayo abagxile ekungeniseni impahla kwi-EU banalo olu lwazi ngaphakathi okanye basebenza nabameli bezemali abaqeqeshiweyo ePortugal.
Iimpazamo eziqhelekileyo kunye nendlela yokuziphepha
Ixabiso lemithwalo elingachazwanga kakuhle
Le yeyona mpazamo ixhaphakileyo nebulalayo eyenziwa ngabantu xa bethumela i-DDP ePortugal. Abanye abathengisi badla ngokuphawula ixabiso leempahla zabo ukuze kubonakale ngathi bahlawula imali encinci kwimirhumo yerhafu. Oku kusenokunciphisa intlawulo ephepheni, kodwa bubuqhetseba berhafu kwaye kuza nezohlwayo ezingaphezulu kakhulu kunezongezo zerhafu zokuqala. Amasiko asePortugal anokutshintsha ixabiso lerhafu aze ahlawulise irhafu ebuyayo, inzala, kunye nezohlwayo. Kwiimeko ezimbi, imithwalo ingathathwa. Ukuba umntu othumela impahla ucebisa ukungabi natyala njengendlela yokonga imali, kufuneka agxothwe ngoko nangoko.
Ukungahlelwa kakuhle kweeKhowudi zeHS
Izinga lerhafu elisebenza kwiimpahla lisekelwe kudidi lwekhowudi yazo ye-HS, ekufuneka ibe yechanekileyo. Kukho izihloko ezithile ze-HS zeempahla eziqhelekileyo zabathengi, kwaye umahluko phakathi kwezi zihloko zimbini unokumela umahluko phakathi kwezinga lerhafu ye-0% kunye nezinga lerhafu ye-12%. Ukuba umthengisi ufumana ikhowudi ye-HS ngendlela engafanelekanga kwaye kufuneka ahlawule irhafu engaphezulu phantsi kwemithetho ye-DDP, umthengisi kufuneka ahlawule elo xabiso, kwaye ngokuqhelekileyo akukho ndlela yokuba umthengisi ayifumane kwakhona kumthengi emva kokuhanjiswa.
Ukucinga ukuba uMboneleli angalawula i-DDP
Uninzi lwababoneleli baseTshayina banikezela nge-DDP njengenkonzo, kodwa bakwenza oku ngokusebenzisa iiarhente okanye abarhwebi abangekho mthethweni abangenalo ilungelo lokusebenza njengabangenisi beerekhodi kwi-EU. Oku kubangela umsantsa wokuthobela imithetho: izinto zisusa amasiko, umthengi ufumana umthwalo, kodwa i-VAT isenokuba ihlawulwe gwenxa, umngenisi weerekhodi usenokuba akachanekanga, okanye isibhengezo se-ENS sisenokuba senziwe ngeempazamo. Uhlolo lwerhafu okanye uphononongo lwerhafu emva kokususwa kwerhafu lunokubangela ezi ngxaki, nto leyo ethetha ukuba umthengi unoxanduva nangona babecinga ukuba i-DDP ithetha ukuba zonke iimpazamo beziyimpazamo yomthengisi.
Akubalwanga kwiRhafu ye-VAT yeSithili
Xa kuthunyelwa izinto kwiAzores okanye eMadeira, amaxabiso aqhelekileyo e-VAT ahlukile: i-16% kwiAzores kunye ne-22% kwiMadeira, endaweni ye-23%. Ukuba abathengisi basebenzisa amaxabiso ase-mainland ukuxabisa ukuthunyelwa kwe-DDP kwezi ndawo, baya kuhlawulisa kakhulu okanye kancinci kakhulu, nto leyo eya kukhokelela kwingxabano yeshishini okanye ukungabikho kokuthobela imithetho.
Indlela iTopway Shipping ephatha ngayo ukuthunyelwa kwe-DDP ePortugal
Ukususela ngo-2010, iTopway Shipping ibisoloko inikezela ngeenkonzo zobuchwephesha zothutho oluwela imida ukusuka kwikomkhulu layo eShenzhen. Iqela elisungule linamava angaphezu kweminyaka eli-15 kwimicimbi yothutho lwamazwe ngamazwe kunye nokususwa kwempahla. Baye baseka ubuchule kwiimarike ezininzi ze-EU, kuquka iPortugal neSpain.
Ixabiso leTopway lokuthunyelwa kwe-DDP ePortugal lidlula nje ukudlulisela iimpahla. Bakwaphatha umaleko wokuthobela imithetho ogqiba ukuba ukuthunyelwa kwe-DDP kuyafezekisa na isithembiso sayo. Oku kuquka ukujonga ikhowudi ye-HS ngaphambi kokuthunyelwa, ukuqinisekisa ukuba amaphepha ovavanyo lwe-CIF achanekile, ukufaka i-ICS2 ENS ngeenombolo ezifanelekileyo ezinamanani ama-6, ukusebenza nabathengisi berhafu abaqeqeshiweyo kunye nabameli bezemali ePortugal, kunye nokucubungula intlawulo epheleleyo ye-VAT yokungenisa kumthengisi.
ITopway ineendlela zokuthutha imithwalo yolwandle ukusuka eTshayina ukuya kumazibuko amakhulu aseYurophu kuquka iLisbon neSines. Ezi ziquka iFCL (Full Container Load) kunye neLCL (Less-than-Container-Load), ngoko ke amashishini abo bonke ubungakanani angayisebenzisa le nkonzo. Ukuhlanganiswa kwe-LCL kuvumela abathengi ukuba bafumane imiqathango ye-DDP ngaphandle kokuhlawula ibhokisi epheleleyo ukuba iimpahla zabo azikwazi ukuzalisa enye. Ikhonkco leenkonzo leTopway likwabandakanya ukuthuthwa ukusuka kumenzi ukuya kwizibuko, indawo yokugcina impahla phesheya xa kuyimfuneko, kunye nokuhanjiswa ngaphakathi ePortugal kwindawo yokugcina impahla yomthengi, ivenkile, okanye indawo ye-Amazon FBA.
Kumashishini amancinci naphakathi (ii-SME) kunye nabathengisi be-e-commerce abafuna amava abathengi e-DDP kodwa abangafuni ukujongana nemiba yezomthetho kunye nokuthobela imithetho ehambelana nokusebenza nomthengisi ongenamava, ukusebenza nomthengisi weenkonzo ezipheleleyo ofana neTopway Shipping lolona khetho lulungileyo. I-23% ye-VAT kunye nenkqubo yokuthengiswa kwempahla yerhafu ayizongxaki; ziindleko ezilindelekileyo ukuba umthengisi weenkonzo ezinamava aziyo ukuba angazixabisa njani aze aziphathe njani ngokufanelekileyo.
Imeko Yolawulo Yowama-2025: Yintoni Etshintshileyo
Abathumeli bempahla kwamanye amazwe abaphuhlisa isicwangciso sabo sezothutho kufuneka banikele ingqalelo kutshintsho oluthile kwimigaqo oluya kuchaphazela ngqo ukuthunyelwa kwe-DDP ePortugal ngo-2024 nango-2025.
Inkqubo ye-ICS2 ye-EU ifikelele kwiRelease 3 ngo-2025. Oku kuthetha ukuba zonke iintlobo zothutho, kuquka ulwandle kunye imithwalo kaloliwe, kwafuneka bathumele idatha ngaphambi kokuba ifike. Ngoko ke, yonke imithwalo ngoku kufuneka ifake i-ENS ngaphambi kokuba ilayishe, kungekuphela nje uloyiko lomoya njengoko bekunjalo kwizigaba zangaphambili. Idatha kufuneka iphelele kwaye ichaneke: I-ICS2 isebenzisa ii-algorithms zomngcipheko ukubonisa izibhengezo ezingenanto okanye ezingangqinelaniyo ukuze zihlolwe. Abathumeli abangakhange batshintshe iinkqubo zabo kunye neendlela zokusebenza ukuze bahlangabezane ne-ICS2 Release 3 basengozini enkulu yokubangela ukulibaziseka.
Ngowama-2025, iPortugal ikwanyuse imfuneko yokubhalisa i-VAT kumashishini ahlala kweli lizwe ukuya kwi-€15,000. Umda wokuthengisa umgama we-EU useyi-€10,000. Ukususela nge-1 kaJanuwari 2025, iPortugal iza kuba nerhafu entsha yeenkonzo zedijithali ye-3%. Oku kwenza izinto zibe nzima ngakumbi kwiinkampani zorhwebo lwe-e-commerce ezithengisa zombini iimpahla zedijithali kunye neenkonzo kunye neempahla eziphathekayo, kuba ezi zimbini zinokuba neendlela ezahlukeneyo ze-VAT ezifuna i-invoyisi kunye nentlawulo eyahlukileyo. Iinkampani ezihlawulisa izinto eziphathekayo kunye neenkonzo zedijithali kwintengiselwano efanayo kufuneka zijongane nengcali ye-VAT ukuze zifumanise ukuba yeyiphi ixabiso elifanelekileyo kwicandelo ngalinye.
Ulawulo lwezerhafu lwasePortugal lukwasebenza kwisicwangciso salo sokwenza idijithali, ngenjongo yokuba i-eAduana portal ibe yedijithali ngokupheleleyo kwikota yesithathu ka-2025. Oku kuthetha ukuba iinkqubo zokususa iimpahla ezisekelwe ephepheni okanye ezenziwe ngesandla ziya zisiba luncedo kakhulu, kwaye abathumeli abangenazo iinkqubo ezilungileyo zeefayile zedijithali baya kuba neengxaki ezingakumbi. Abathumeli bempahla abakhangela iindlela zabo zokuthumela iimpahla ngoku balindele ukuba bakwazi ukufaka nokulandelela zonke izibhengezo zabo zerhafu ngekhompyutha besebenzisa iiwebhusayithi ezikhuselekileyo. Oku akuseyona nto ibalulekileyo.
isiphelo
Kwabangenisi abafuna izinto zibe lula, amaxabiso aqikeleleke, kunye nokuhanjiswa kuhambe kakuhle, ukuthunyelwa kwe-DDP ePortugal lukhetho oluhle kakhulu. Kodwa i-23% ye-VAT, eyongezwa kwisiseko se-CIF-plus-duty kwaye ayinakufunyanwa ngumthengisi ongaphandle kwe-EU, ithetha ukuba uqoqosho lwe-DDP kufuneka luhlolwe ngononophelo kwaye iimfuno zokuthobela imithetho kufuneka ziphathwe ngabantu abaziyo into abayenzayo.
Abathumeli kunye nabathengisi abathumela ePortugal ngo-2025 kufuneka bakhumbule ezi zinto: fumana ukuba umthengi ubhalisiwe kwi-VAT kwaye angayifumana kwakhona i-VAT engenayo; ukuba banako, i-DAP isenokuba lolona lwakhiwo lungcono; qiniseka ukuba umntu ophethe imvume yakho ye-DDP unelungelo elifanelekileyo le-EORI kwaye uqeshe ummeli wezezimali ofanelekileyo ePortugal; ungaze wamkele amaxabiso angachazwanga kakuhle njengendlela yokonga imali; jonga iikhowudi zakho ze-HS ngokuchasene nedathabheyisi ye-EU TARIC ngaphambi kokuba uthunyelwe; kwaye ulandele yonke imithetho yokufaka i-ICS2 ENS okanye ubeke emngciphekweni wokuba iimpahla zakho zigcinwe emdeni.
I-DDP ukuya ePortugal ayinzima ukuba uneqabane elifanelekileyo lezothutho. I-Topway Shipping yenzelwe ukujongana nolu hlobo lobunzima obupheleleyo, ukusuka kumgangatho wokuvelisa eTshayina ukuya kumnyango wendlu yokugcina impahla eLisbon. Bebesenza izinto zothutho ezingaphaya kwemida kangangeminyaka eli-15 kwaye bayakwazi ukusingatha yonke into ukususela ekuqaleni ukuya ekugqibeleni.
FAQs
Q: Ingaba i-VAT engama-23% isoloko isebenza kwiimpahla ezithunyelwa ePortugal nge-DDP?
A: Ewe, kwiimveliso ezininzi zabathengi kunye nokungeniswa kwempahla ngokubanzi. Izinga eliqhelekileyo le-VAT elingama-23% lisebenza kwixabiso le-CIF leempahla kunye nayo nayiphi na intlawulo yerhafu yerhafu. Iindidi ezithile, ezifana nokutya kunye namayeza, zinezinga eliphantsi le-13% kunye ne-6%. Ukususela ngoJanuwari 2025, kuya kubakho irhafu entsha ye-3% kwiinkonzo zedijithali. Ukuthunyelwa kwii-Azores kunezinga eliqhelekileyo le-16%, ngelixa ukuthunyelwa eMadeira kunezinga le-22% endaweni ye-23% yelizwekazi.
Q: Phantsi kwemigaqo ye-DDP, ngubani ohlawula i-VAT yokungenisa impahla evela ePortugal — ngumthengi okanye ngumthengisi?
A: Umthengisi uyihlawula kuba i-DDP yenza umthengisi ahlawule zonke iindleko zokungenisa impahla. Kodwa ukuba umthengisi akakho kwi-EU, ngesiqhelo akanakuyifumana le VAT. Ukuba umthengi yinkampani esePortugal ebhalisele i-VAT, kusenokwenzeka ukuba ufumene i-VAT efanayo phantsi kwemithetho ye-DAP. Yiyo loo nto abanye abathumeli abanamava beyithanda i-DAP ngaphezu kwe-DDP.
Q: Ngaba umthengisi wam eTshayina udinga inombolo ye-EORI ukuze athumele i-DDP ePortugal?
A: Umthengisi ngumthengisi werekhodi phantsi kwe-DDP, oko kuthetha ukuba bafuna inombolo ye-EORI. Amashishini angengawo awe-EU adla ngokungakwazi ukufumana i-EU EORI ngokuthe ngqo. Endaweni yoko, kufuneka aqeshe ummeli wezemali ePortugal onoxanduva lokuhlawula i-VAT. I-Topway Shipping, umthengisi weenkampani oqeqeshiweyo, ingayinyamekela le nto kumthengisi.
Q: Yintoni i-ICS2 kwaye ingaba iyayichaphazela na imithwalo yam ye-DDP eya ePortugal?
A: Inkqubo yoLawulo lokungenisa impahla ye-EU 2 (ICS2) yinkqubo yokubhengeza ukhuseleko nokhuseleko efunekayo ekufuneka izaliswe ngaphambi kokuba impahla ifike. Ukususela ngo-2025, iya kusebenza kuzo zonke iintlobo zothutho, kuquka ulwandle noololiwe. Ngaphambi kokulayisha, ukuthunyelwa kufuneka kube neSibhengezo sesishwankathelo soNgeniso (ENS) esineenombolo ze-HS ezichanekileyo ezinamanani ama-6 kuzo zonke iimveliso. Ukuba awuzizalisi zonke iifom, kunokufuneka ulinde kumda we-EU ukuze uhlolwe.
Q: Ingaba i-DDP ihlala ingcono kune-DAP xa ithunyelwa kubathengi basePortugal?
A: I-DDP idla ngokunika abathengi basePortugal amava angcono okuthenga kwiimpahla ze-e-commerce ze-B2C kuba abanakukwazi ukubuyisa i-VAT kwaye abafuni ukujongana nemicimbi yerhafu. Xa kuthunyelwa iimpahla ukusuka kwelinye ishishini ukuya kwelinye ePortugal ezibhaliselwe i-VAT, i-DAP inokuba lukhetho olufanelekileyo kuba umthengi unokubuyisa i-VAT engenayo.
Q: I-Topway Shipping inokunceda njani ngokuthunyelwa kwe-DDP ePortugal?
A: I-Topway Shipping iphatha zonke izinto ze-DDP ezivela eTshayina, kubandakanya ukuthunyelwa kwempahla kwinqanaba lokuqala, ukuthunyelwa kwempahla elwandle (i-FCL okanye i-LCL) ukuya kumazibuko asePortugal, ukufakwa kwe-ICS2 ENS, ukususwa kwempahla ngokwemali efanelekileyo, intlawulo ye-VAT yokungenisa, kunye nokuhanjiswa kwempahla ngendlela yokugqibela ePortugal. Nxibelelana neqela labo laseShenzhen ukuze ufumane ixabiso elikhethekileyo nelineenkcukacha zokuthunyelwa kwakho ukusuka emnyango ukuya emnyango.
