I-VAT yokungenisa impahla eJamani eyi-19%: Oko Wonke Umthumeli-mpahla waseTshayina Afanele Akwazi
intshayelelo
IJamani liqabane elikhulu kwezorhwebo laseTshayina eYurophu, kwaye kubavelisi abaninzi baseTshayina kunye nabathengisi be-e-commerce abanqumla imida, yeyona ndlela ilula yokungena kwimarike ye-EU. IHamburg iphatha iikhonteyina ezininzi kunanoma yiyiphi enye izibuko laseJamani. Isikhululo seenqwelo-moya saseFrankfurt sesinye sezona ndawo ziphambili zokuthutha impahla eYurophu. I-China-Europe Railway Express iphelela eDuisPort eDuisburg, ekwindawo yemizi-mveliso yaseJamani. Nangona kukho zonke iindlela zothutho phakathi kwala mazwe mabini, ipesenti emangalisayo yabathengisi bangaphandle baseTshayina bafika kumda waseJamani bengazi ukuba zeziphi iirhafu abaza kuzihlawula.
I-VAT yokungenisa eJamani, ebizwa ngokuba yi-Einfuhrumsatzsteuer okanye i-EUSt ngesiJamani, yi-19% kwiimpahla ezininzi. Kodwa elo nani lodwa alixeli yonke into. EJamani, i-VAT yokungenisa ayisiyo-19% kuphela yexabiso le-invoyisi yakho. Isekelwe kwixabiso leemveliso kunye nayo nayiphi na irhafu yerhafu enokuthi isebenze. Oku kuthetha ukuba umthwalo werhafu wokwenyani uyanda ngeendlela ezinokumangalisa abangenisi bokuqala. Ixabiso lilonke lokufumana iphakheji evela eTshayina linokuba ngaphezulu kwe-30% ukuya kwi-80% kune-invoyisi yokuqala yomthengisi xa ufaka iindleko zerhafu, impahla, i-inshorensi, kunye neendleko zokugqibela.
Esi sikhokelo sikuxelela indlela esebenza ngayo i-VAT yokungenisa impahla yaseJamani, indlela yokuyiqonda ngokuchanekileyo, oko kufuneka kwenziwe ngamashishini aseTshayina afuna ukuthengisa eJamani ukuze abhalise kwaye alandele imithetho, kunye nokuba utshintsho olukhulu kwimithetho ye-EU oluza kuqala phakathi kowama-2026 luthetha ukuthini kwiimodeli zorhwebo lwe-e-commerce eziwela imida ezixhomekeke kwi-€150 yokuxolelwa kwirhafu yerhafu ixesha elide. Oku kufuneka ukwazi ukuba uthutha impahla ukusuka eTshayina ukuya eJamani ngolwandle, ngomoya, okanye ngololiwe.
Iyintoni i-VAT yokungenisa impahla yaseJamani kwaye yahluke njani kwi-VAT eqhelekileyo?
Igunya leerhafu zaseJamani (iZoll) lihlawulisa i-VAT yokungenisa izinto ezivela eJamani ezivela kumazwe angengomalungu e-European Union. I-VAT ehlawuliswa ngamashishini aseJamani kwintengiso ngaphakathi kweli lizwe yahlukile kwi-VAT yokungenisa izinto. I-ofisi yerhafu (i-Finanzamt) iqokelela i-VAT kwintengiso ngaphakathi kweli lizwe, ngelixa i-custom iqokelela i-VAT kwintengiso ezivela kwamanye amazwe. Zombini zisebenzisa amaxabiso afanayo, kodwa ziphantsi kwemithetho eyahlukeneyo.
UMthetho we-VAT waseJamani (Umsatzsteuergesetz, UStG), iCandelo 1, iSiqendu 1, Inombolo 4, uthi ukungenisa iimpahla kweli lizwe yintengiselwano erhafiswayo. Xa iimpahla zingena eJamani ngokwazo, i-VAT yokungenisa iyahlawulwa, nokuba ithengisiwe okanye ngubani umthengi wokugqibela. Oku kwahlukile kwi-VAT yasekhaya, ehlawulwa xa kuthengiswa. Lo ngumahluko obalulekileyo kwiinkampani zaseTshayina ezithumela izinto kwindawo yokugcina impahla yaseJamani kuqala zize emva koko zizithengise: iwotshi yerhafu iqala kumda, hayi xa kuthengiswa iimpahla.
Ireyithi eqhelekileyo yi-19%. Le rhafu isebenza kwiimpahla ezininzi zorhwebo, ezifana nezixhobo ze-elektroniki, oomatshini, iimpahla, ifenitshala, iiplastiki, kunye neempahla zabathengi. Ireyithi ephantsi ye-7% isebenza kuphela kwiqela elincinci leempahla, ezifana neencwadi, iimagazini, kunye nezinye izinto zokutya.
| udidi | Ixabiso leVAT | Iimpahla eziqhelekileyo |
| Umgangatho oMiselweyo | 19% | Izixhobo ze-elektroniki, oomatshini, iimpahla, ifenitshala, uninzi lwezinto ezisetyenziswa ngabathengi |
| Ireyithi eNcitshisiweyo | 7% | Iincwadi, amaphephandaba, ukutya okuthile, izixhobo zonyango |
| Akukho / Akukho Mkhululo | 0% | Iintengiselwano ezithile zokuthumela ngaphandle, izinto ezithengiswayo ngaphakathi kwe-EU |
Amashishini abhalisele i-VAT aze azise iimveliso ngeenjongo zoshishino anokufumana i-VAT yokungenisa njengerhafu yokufaka ngenkqubo yokubuyisa i-VAT yaseJamani. Oku kuthetha ukuba umthwalo wezoqoqosho opheleleyo ngokwethiyori awukho kumashishini alandela imithetho. Nangona kunjalo, isiphumo sokuhamba kwemali siyinyani kuba i-VAT kufuneka ihlawulwe kwirhafu xa iimpahla ziziswa kweli lizwe, kwaye amashishini ayifumana kuphela ngokugcwalisa irhafu rhoqo. Lo msantsa weshedyuli unokuba mkhulu kumashishini amancinci kunye nabathengisi ngabanye abangenzi mali ingako.
Indlela Yokubala Ixabiso Lakho Lokwenyani Lokufika: Isiphumo Sokudibanisa seCIF
Enye yeempazamo eziqhelekileyo nezibiza kakhulu ezenziwa ngabathumeli baseTshayina kukwenza isiseko se-VAT yokungenisa impahla yabo ngendlela engafanelekanga. Abantu abaninzi bacinga ukuba i-19% isebenza kuphela kwixabiso leemveliso njengoko kubonisiwe kwi-invoyisi yorhwebo. Enyanisweni, amasiko aseJamani asebenzisa isiseko esihlanganisiweyo ukubala i-VAT yokungenisa impahla, equka okungaphezulu kakhulu kunexabiso le-invoyisi.
Ixabiso le-CIF customs, elimele iCost, Insurance, kunye neFreight, yinto yokuqala ekufuneka iqwalaselwe. Ngaphambi kokubala irhafu, i-German customs yongeza ixabiso lokuthunyelwa kwamanye amazwe kunye nexabiso le-inshurensi kwixabiso lezinto. Eli xabiso le-CIF lisetyenziselwa ukubala irhafu yerhafu. I-VAT yokungenisa impahla ihlawuliswa kwixabiso le-CIF kunye nerhafu yerhafu, kungekuphela nje kwi-invoyisi. Isiphumo sisiphumo esidibeneyo esihlala sibamba abathumeli ngaphandle bengakhange balindele ukubala okukhawulezileyo.
Umzekelo oSebenzayo: Ukuthunyelwa nge-elektroniki nge-€10,000
Le theyibhile ingezantsi ibonisa indlela yokwenyani yokufumana ukuba kuya kubiza malini ukuthutha izixhobo ze-elektroniki zabathengi, enye yezona ntlobo ziqhelekileyo zeemveliso ezithunyelwa eJamani zisuka eTshayina.
| ixabiso Component | Imali (€) | amaNqaku |
| Ixabiso le-invoyisi yoMboneleli (i-FOB) | 10,000 | Ixabiso leempahla ezibhengeziweyo |
| Uthutho lwaMazwe ngaMazwe (icandelo le-CIF) | 800 | Ulwandle okanye imithwalo kaloliwe ukuya eJamani |
| inshorensi | 50 | Ixabiso eliqhelekileyo le-0.5% yempahla |
| Ixabiso leSiko leCIF | 10,850 | Isiseko serhafu yerhafu |
| Umrhumo weRhafu (umz., i-3.7% yezixhobo ze-elektroniki) | 401 | Ifakwe kwixabiso le-CIF |
| Ixabiso leRhafu + umrhumo (Isiseko se-VAT) | 11,251 | Ibalelwa kwi-VAT yokungenisa impahla |
| I-VAT evela ngaphandle nge-19% | 2,138 | I-19% yesiseko se-VAT |
| Ixabiso lilonke lokufika (ngaphandle kwemayile yokugqibela) | 13,389 | I-34% ngaphezulu kwexabiso le-invoyisi |
Kule meko, umthumeli wempahla obeke ecaleni i-19% ye-€10,000 ye-VAT kuya kufuneka ahlawule i-€2,138 kwi-VAT kunye ne-€401 kwirhafu yempahla, nto leyo ebiza i-€2,539 iyonke kwirhafu kunye nemisebenzi, ephantse ibe yi-25.4% ngaphezulu kunexabiso le-invoyisi. Ixabiso lonke lokufika, kuquka imithwalo, iifizi zomthengisi, uthutho lwangaphakathi, kunye ukugcina, yi-€13,389, engaphezulu nge-34% kunemali ehlawulwe kumthengisi. Ukuba ishishini libeka amaxabiso okuthengisa ngaphandle kokuqwalasela olu balo, imida iya kuba mibi kakhulu.
Umrhumo Weerhafu: Ixabiso Elingakanani Elijongene Nemveliso Yakho?
I-VAT yokungenisa impahla yi-19% phantse kuzo zonke iimpahla, nangona amazinga erhafu yempahla ahluke kakhulu kwiintlobo ezahlukeneyo zeempahla kunye nekhowudi yazo yeHarmonized System (HS). IJamani isebenzisa iCommon External Tariff ye-EU, kwaye ungabona amaxabiso kwisiseko sedatha se-EU TARIC ku-ec.europa.eu/taxation_customs/dds2/taric. Inombolo ye-TARIC enamanani ali-10 ayimiseli nje kuphela izinga lerhafu, kodwa ikwagqiba kwelokuba amanyathelo okulwa nokulahla impahla, ii-quotas, okanye ezinye izixhobo zokuzikhusela kurhwebo ziyasebenza.
Enye yezona ndlela zibalulekileyo ozenzayo xa ungenisa izinto kukuzihlela usebenzisa ikhowudi ye-HS. Ukuba ubeka into ngendlela engafanelekanga, nokuba kungengozi, usenokungahlawuli irhafu eyaneleyo. I-Zoll iya kuyilungisa le nto ngokukuhlawulisa izohlwayo kunye nenzala. Oku kunokukhokelela ekuhlawuleni ngaphezulu, onokukufumana kwakhona, kodwa kuya kufuneka udlule kwinkqubo efanelekileyo ukuze ukwenze oko. I-Zoll yaseJamani yenze utshintsho kwi-EU Combined Nomenclature ngoJanuwari 2025. Badale izihlokwana ezintsha zeebhetri ze-lithium-ion (HS 8507), iimveliso ze-eco, kunye nezinye izinto zedijithali phantsi kweSahluko 85. Oku kubaluleke kakhulu kubathumeli be-elektroniki baseTshayina kunye neebhetri ze-EV.
| Udidi lweMveliso | Isahluko se-HS | Izinga loMrhumo eliqhelekileyo le-EU |
| Electronics Consumer | 85 | 0% –3.7% |
| Isinxibo & Isinxibo | 61-62 | 12% |
| nezihlangu | 64 | 3.5% –17% |
| Furniture | 94 | 0% –5.6% |
| Oomatshini nezixhobo | 84 | 0% –4.2% |
| Iiplastiki kunye neempahla zerabha | 39-40 | 4% –6.5% |
| Zokudlala & Imidlalo | 95 | 2.7% –4.7% |
| Iibhayisekile kunye neebhayisekile ze-elektroniki | 8712 / 8714 | 6%–48.5% (kubandakanya ne-anti-dumping) |
Udidi lweebhayisekile kunye neebhayisekile ze-elektroniki lufanelekile ukukhankanywa. I-EU ibisoloko igcina iirhafu zokulwa nokulahla iibhayisekile zaseTshayina ukusukela ngo-1993. Amaxabiso aqala kwi-6% ukuya kwi-48.5%, kuxhomekeke kumenzi. Ezi ntlawulo zongezwa kwirhafu eqhelekileyo yerhafu, kwaye zinokutshintsha ngokupheleleyo uqoqosho lokungenisa iibhayisekile ezimbini ezenziwe eTshayina. Ngaphambi kokuba kucingelwe ukuba kukho irhafu eqhelekileyo, nawuphi na umthengisi kweli qela kufuneka ahlole izinga elibhalisiweyo lomenzi wakhe owahlukileyo.
Ubhaliso kunye nokuThotyelwa kweMithetho: Izinto Ongenakuzitsiba
Iinkampani zaseTshayina ezifuna ukuthengisa iimpahla eJamani kufuneka zilandele imithetho equka ukubhalisa ezinye izinto ngaphambi kokuba impahla yokuqala iwele umda. Ukuba kukho naziphi na izikhewu kwezi zinto, irhafu inokubamba impahla, iintlawulo zisenokuhlawuliswa, okanye ungalahlekelwa lilungelo lokwenza ushishino eJamani.
| Imfuneko | Ngubani Oyifunayo | Ukufaka isicelo |
| Inombolo ye-EORI | Naliphi na ishishini elingenisa impahla kwi-EU | I-Portal yeSiko laseJamani (iZoll.de) |
| UBhaliso lweVAT yaseJamani (USt-IdNr.) | Abathengisi abangengabo abe-EU abagcina/abathengisa eJamani | I-Bundeszentralamt für Steuern (BZSt) |
| Ummeli wezimali | Amashishini angengawo awe-EU angenazo i-EU (iimeko ezithile) | Ngenkampani ebhalisiweyo yeengcebiso zerhafu eJamani |
| Ubhaliso lwe-IOSS | Abathengisi abasebenzisa iVenkile yokungenisa izinto enye kwi-intanethi | Nge-ELSTER.de okanye kwi-portal yeLizwe eliLungu le-EU |
| Ubhaliso lwe-WEEE | Abathengisi bezixhobo zombane/ze-elektroniki | Isiseko se-EAR (i-Stiftung EAR), eJamani |
Yonke enye into yakhelwe kwinombolo ye-EORI. Ukuba awunayo, amasiko aseJamani akayi kuyicubungula ingxelo yakho yokungenisa impahla, kwaye ukuthunyelwa kwakho akuyi kukhululwa. Amashishini angekho kwi-EU anokufumana inombolo ye-EORI yaseJamani esebenzisa i-portal ye-Zoll.de. Le nkqubo ayinzima, kodwa ithatha ixesha. Izicelo zihlala zithatha iveki enye ukuya kwezimbini ukucubungulwa, kwaye abanye abaviwa kufuneka balinde ixesha elide kuba kufuneka bathumele amaphepha amaninzi. Kubalulekile ukuqala le nkqubo ixesha elide ngaphambi kokuthunyelwa kwakho kokuqala.
Amashishini afuna ukugcina iimpahla eJamani okanye athengisele abathengi baseJamani ngqo kufuneka abhalisele i-VAT. Umzekelo, ukuba ufuna ukuthengisa kwi-Amazon.de, uhlala ufuna inombolo ye-VAT yaseJamani. Oku kungenxa yokuba imithetho yemarike ye-Amazon ithi abathengisi abagcina iimpahla zabo kwiindawo zokuzalisekisa i-EU kufuneka babhaliswe kwi-VAT kwilizwe apho ivenkile ikhoyo. I-Bundeszentralamt für Steuern (BZSt), eyi-Federal Central Tax Office yaseJamani, ifumana isicelo. Ixesha elithathwayo ukucubungula liyahluka, kodwa lihlala lithatha phakathi kweeveki ezine ukuya kwezilishumi elinesibini.
IJamani yaqala ukusebenzisa iSikimu seShishini elincinci le-EU ngoJanuwari 2025. Le nkqubo, eyinxalenye yeCandelo 19a loMthetho we-VAT waseJamani, yenza kube lula kumashishini amancinci ahlangabezana neemfuno ezithile ukuhlawula i-VAT. Kodwa imida yengeniso (ubuncinci bonyaka obuyi-€10,000 kwi-EU yonke) ithetha ukuba uninzi lwabangenisi bezorhwebo abenza ishishini elikhulu kuya kufuneka babhalisele i-VAT. Iphulo le-One Stop Shop (OSS), elaliyinxalenye ye-EU E-Commerce VAT Package ka-2021, lenza kube lula kumashishini ukubhengeza i-VAT kwintengiso yomgama we-B2C kuwo onke amazwe angamalungu e-EU. Nangona kunjalo, ayisusi mfuneko yokuthobela i-VAT yokungenisa yaseJamani.
Ukuphela kokukhululwa kwi-€150: Oko kuthethwa lutshintsho lwe-EU Customs luka-2026
Kangangeminyaka, abathengisi baseTshayina abakwi-intanethi bebeseka amashishini abo eYurophu ngomthetho obalulekileyo: iipakethe ezixabisa ngaphantsi kwe-€150 zazingahlawuliswa irhafu yerhafu xa babengena kwi-EU. Bekusekho ingxelo ye-VAT kunye nerhafu yerhafu, kodwa bekungekho ntlawulo yerhafu kwimpahla ethunyelwa ngexabiso eliphantsi, nto leyo eyenza ukuba iimodeli zeepakethe eziya ngqo kubathengi zibe nokwenzeka. Elo xesha liza kuphela.
Ngomhla we-13 kweyeNkanga ngo-2025, abaphathiswa bezemali be-EU bavuma ngokusesikweni ukuphelisa ukukhululwa kwirhafu yerhafu ye-€150. Oku kwakhawulezisa utshintsho olwalufanele lwenzeke ngo-2028. Idatha ibonise ukuba kukho isidingo esingxamisekileyo: ngo-2024 kuphela, phantse iipasele ezi-4.6 zeebhiliyoni zangena kwi-EU ngaphantsi komda, kwaye ama-91% azo avela eTshayina. UKhomishinala wezoRhwebo we-EU uMaroš Šefčovič wayibeka le ngxaki ngokulula, esithi yayimalunga nokukwazi kweYurophu ukukhusela izilangazelelo zayo zoqoqosho. Kwakucingelwa ukuba ukuya kuthi ga kwi-65% yezo pasele zincinci zazinexabiso eliphantsi kunexabiso lazo, nto leyo eyingxaki ekufuneka ilungiswe yinkqubo entsha.
| umhla | Umthetho | Impembelelo kubaThumeli baseTshayina |
| Ngaphambi komhla woku-1 kuJulayi, ngo-2026 | Iimpahla ezingaphantsi kwe-€150 azihlawuliswanga irhafu yerhafu; i-VAT isasebenza | Iipasela ezincinci zingangena ngaphandle kwerhafu ukuba zingaphantsi komlinganiselo we-€150 |
| Julayi 1, 2026 | €3 umrhumo werhafu yempahla nganye engaphantsi kwe-€150 | Yonke ipasela enexabiso eliphantsi ngoku ihlawuliswa ubuncinci i-€3 yerhafu |
| Novemba 2026 (icwangcisiwe) | Umrhumo wokuphatha we-EU (~€2 ngepasela nganye) ukongeza kwirhafu yerhafu | Umrhumo owongezelelweyo wokucubungula ipasela nganye ubekwe phezu komsebenzi |
| 2028 (icwangcisiwe) | Ukupheliswa ngokupheleleyo komlinganiselo we-€150; iirhafu ezisemgangathweni zisebenza kuzo zonke iipasela | Zonke iimpahla ziphantsi kwamazinga erhafu aqhelekileyo asekelwe kwi-HS-code nokuba ixabiso lithini na |
Abathumeli baseTshayina kuya kufuneka bajongane neengxaki ezininzi zehlabathi lokwenyani. Ukususela nge-1 kaJulayi 2026, yonke ipakethe exabisa ngaphantsi kwe-€150 eza eJamani okanye nakweyiphi na enye ilizwe elilungu le-EU kuya kufuneka ihlawule umrhumo werhafu omiselweyo we-€3 ngento nganye. Le ntlawulo ihlawuliswa ngento nganye ekuthunyelweni, hayi ngebhokisi nganye. Oku kuthetha ukuba ukuhanjiswa kwezinto ezintathu eziwela phantsi kweendidi ezahlukeneyo zerhafu kuya kuhlawuliswa umrhumo wesithathu owahlukileyo we-€3. Esi sikhokelo senzelwe ukuthintela abantu ekufakeni izinto ezininzi kwipakethe enye ukuze bahlale bengaphantsi komda.
NgoNovemba ka-2026, i-EU iceba ukungenisa enye irhafu yokuphatha malunga ne-€2 ngepasela nganye. Oku kuya kwenza ukuthunyelwa kwempahla edlula imida kube nexabiso eliphantsi kubize ngakumbi. Ngowama-2028, ulawulo olusisigxina lunokusebenzisa amaxabiso erhafu aqhelekileyo asekelwe kwi-HS-code kuzo zonke iipakeji, nokuba zixabisa kangakanani na. Oku kuya kuba sisiphelo sesakhelo se-de minimis. Kubathengisi baseTshayina abaneemodeli ze-margin ezixhomekeke ekukhululweni kwerhafu, ixesha lokutshintsha liphela ngokukhawuleza.
I-VAT kwiiNtengiso ze-E-Commerce: IOSS, i-OSS, kunye neNkqubo-sikhokelo yokuNgenisa
Inkqubo ye-EU yokungenisa izinto ezi-One-Stop Shop (IOSS) ibisebenza ukusukela ngoJulayi 2021. Ivumela abathengisi abangaphandle kwe-EU ukuba babhalisele i-VAT kwilizwe elinye elilungu le-EU kwaye baqokelele i-VAT kubathengi be-EU kwindawo yokuthengisa izinto ezixabisa ngaphantsi kwe-€150. Xa izinto zibhengezwa njenge-VAT ehlawulwe kwi-customs phantsi kwe-IOSS, inkqubo ihamba ngokukhawuleza kwaye abaxhamli baneempepha ezimbalwa zokujongana nazo. Abathengisi babhalisa kwiwebhusayithi yerhafu yelizwe elilungu le-EU, ngesiqhelo i-Ireland, iNetherlands, okanye iJamani ngokwayo, kwaye bafaka ingxelo ye-VAT enye kuzo zonke iintengiso zabo ze-EU inyanga nenyanga.
Kubathengisi baseTshayina abathumela iimpahla ezininzi eJamani, ukubhalisela i-IOSS kunengqiqo ngokwembono yezothutho nezemali, nangaphambi kokuba kubekho utshintsho ngoJulayi 2026. Emva kukaJulayi 2026, ubhaliso lwe-IOSS luya kuba lukhulu nangakumbi. Intlawulo yerhafu ethe tyaba ye-€3 phantsi kwenkqubo yotshintsho isebenza kuphela kwizinto ezibonelelwa ngabathengisi ababhalisiweyo kwi-IOSS. Oku kuthetha ukuba i-93% yorhwebo lwe-e-commerce oluya kwi-EU lunokuwela phantsi kwesi sikhokelo. Amasiko aseJamani anokuba ngqongqo ngakumbi kubathengisi abangabhaliswanga kwi-IOSS kwaye anokuthatha ixesha elide ukucoca iimpahla zabo.
I-IOSS ayisebenzi kwiimpahla ezithunyelwayo ze-B2B okanye izinto ezixabisa ngaphezu kwesixa esithile. Endaweni yoko, imithetho eqhelekileyo ye-VAT yokungenisa impahla yaseJamani iyayithatha indawo. Xa oku kusenzeka, iZoll ifumana i-VAT yokungenisa impahla xa iimpahla zifika, ize ke inkampani iyifumane ngokuzalisa iingxelo ze-VAT zaseJamani eziqhelekileyo. Ukuba unommeli wezemali okanye ishishini elibhalisiweyo eJamani, le nkqubo ilula kakhulu, ingakumbi kumashishini angenazo iindawo zokuthengisa impahla kwi-EU.
Amaqhinga Asebenzayo Kwabathumeli baseTshayina Ukulawula Umthwalo Werhafu
Inyathelo lokuqala kukuqonda indlela esebenza ngayo i-VAT yokungenisa impahla yaseJamani. Ukuze uyilawule kakuhle, kufuneka wenze izigqibo ezikrelekrele malunga nolwakhiwo lokuthunyelwa kwempahla, amaphepha, kunye neziseko zokuthobela imithetho.
Uvavanyo oluchanekileyo kunye noXwebhu
Kungumsebenzi osemthethweni kunye nesidingo solawulo lomngcipheko ukuvakalisa amaxabiso afanelekileyo eempahla. Amasiko aseJamani anemali eninzi kwaye alungile kakhulu ekufumaneni ixabiso elingaphantsi, eliyenye yezona ndlela zixhaphakileyo zobuqhetseba beempahla kurhwebo lwaseTshayina naseYurophu. Ukuba ixabiso lakho aliphantsi, ungahlawuliswa, uthathwe izinto zakho, okanye ude uye entolongweni. Uvavanyo oluchanekileyo lukwathetha ukuba ukubalwa kwe-VAT yakho yokungenisa kunye nerhafu kuyaqikelelwa, okukuvumela ukuba ubeke amaxabiso afanelekileyo eempahla zakho kwaye ukhusele inzuzo yakho.
Ukuphucula uHlelo lweKhowudi ye-HS
Xa kukho iikhowudi ezininzi ze-HS ezinokucingelwa, ukusebenza nomthengisi werhafu onolwazi oluninzi malunga nokuhlelwa kwerhafu yaseJamani neye-EU kunokukunceda ufumane iindlela zomthetho zokwahlulahlula izinto ngokweerhafu eziphantsi. Oku akubhekiselele ekuhlulweni okungafanelekanga; kuxhomekeke ekwazini apho umgca ukhoyo phakathi kobunjineli berhafu esemthethweni nobongekho mthethweni. Ukuba kufuneka uhlawule iindleko zokulwa nokulahla inkunkuma kwiintlobo ezithile zeemveliso, ukwazi ukuba umenzi wakho owahlukileyo uhlelwe phantsi kwexabiso elincitshisiweyo lomntu ngamnye (endaweni yexabiso eliseleyo) kunokwenza umahluko omkhulu kwixabiso lilonke leempahla.
I-DDP vs. I-DAP Incoterms
Xa ukhetha phakathi kweDelivered Duty Paid (DDP) kunye neDelivered at Place (DAP) incoterms, ayichaphazeli nje kuphela ukuba uhlawula malini; ikwachaphazela namava abathengi eJamani. Umamkeli waseJamani kufuneka ahlawule irhafu yerhafu kunye ne-VAT yokungenisa xa efumana iphakheji phantsi kwe-DAP. Oku kunokubadida kwaye kubadanise abathengi abathengisa ngokuthengisa. Nge-DDP, umthengisi waseTshayina okanye iqabane lakhe lezothutho linyamekela amasiko kwaye lihlawula zonke iirhafu ngaphambi kokuba lihanjiswe, okwenza inkqubo ibe lula. Abathengi abaninzi bafuna i-DDP ye-B2C e-commerce eJamani, kwaye iimarike ziyayithanda. Umthengisi kufuneka abhaliswe kwi-VAT eJamani okanye asebenzisane nommeli werhafu onemvume efanelekileyo.
Indlela iTopway Shipping eyixhasa ngayo imisebenzi yakho yokungenisa impahla eJamani
Uninzi lwabavelisi kunye namashishini amatsha e-e-commerce akufuneki azame ukujongana nayo yonke imizamo eyenziwa ekufumaneni i-VAT yokungenisa impahla yaseJamani, irhafu yerhafu, ubhaliso lwe-EORI, kunye notshintsho lwesakhelo se-e-commerce se-EU ngokwazo. Imithetho nemigaqo itshintsha ngokukhawuleza kunokuba ibinjalo kwiminyaka elishumi edlulileyo, kwaye iimpazamo zinokuba nemiphumo emikhulu yezemali.
I-Topway Shipping, eneofisi yayo ephambili eShenzhen, ibingumboneleli oqeqeshiweyo wezisombululo zezothutho eziwela imida kunye neze-e-commerce ukusukela ngo-2010. I-Topway ifumene ulwazi oluninzi lokusebenza kulo lonke uthotho lokungenisa impahla, ukusuka ekuthatheni iimpahla kumzi-mveliso ukuya ekucoceni irhafu kunye nokuzihambisa kwiindawo zokugcina impahla zaseYurophu kunye needilesi zabathengi. Iqela labasunguli bale nkampani linamava angaphezu kweminyaka eli-15 ngokuthe ngqo kwizothutho zamazwe ngamazwe kunye nokususwa kwerhafu.
Iinkonzo zeTopway zigubungela lonke uhambo lothutho oluya eJamani. Zithatha iimpahla kwiifektri zaseTshayina nakwiindawo zokudibanisa, zilungelelanisa imithwalo yamazwe ngamazwe ngolwandle, emoyeni, okanye ngololiwe, zijongana namaphepha obuchwephesha okususa iimpahla kunye nokuthunyelwa, zigcina iimpahla kwiindawo zokusasaza zaseYurophu, kwaye zizithumela kubathengi eJamani nakwamanye amazwe ase-EU. ITopway ibonelela ngeenkonzo zomthwalo wesikhongozeli esipheleleyo (FCL) kunye nomthwalo wesikhongozeli ongaphantsi kwesikhongozeli (LCL) ukusuka kumazibuko amakhulu aseTshayina ukuya eHamburg, eBremen, nakwezinye iindlela zaseYurophu kubathengi abafumana ubuninzi kunye neemfuno zabo zexesha lokuqalisa ezihlangatyezwa yimithwalo yolwandle. Iinkonzo ze-LCL ziqala kwi-$73 nge-cubic meter nganye, ngoko ke namashishini amancinci angakathuthi izikhongozeli ezipheleleyo anokuzisebenzisa.
Abathengisi be-e-commerce abanqumla imida abalungiselela imeko-bume yolawulo emva kukaJulayi 2026, xa ukukhululwa kwirhafu ye-€150 kuphela kwaye yonke iphakheji ijongiwe yi-customs yaseJamani, bafuna iqabane lezothutho elaziyo zombini icala lokusebenza kunye nokuthobela inkqubo yokungenisa impahla yaseJamani. Iingcali zeTopway zinokukunceda ufumane eyona ndlela ilungileyo yokubhalisela i-IOSS, zikuncede uhlole ulwahlulo lwekhowudi ye-HS, kwaye usete ukuthunyelwa ukuze kuhlangatyezwane nemigangatho ye-DDP okanye ye-DAP, kuxhomekeke kwitshaneli yokuthengisa. Iqabane lahlukile kumthwali kuba banezakhono zokuphumeza uthutho kunye nolwazi lwe-customs.
isiphelo
I-VAT yokungenisa eyi-19% eJamani yeyona manani acacileyo kwi-landed cost equation yabathumeli bangaphandle baseTshayina, kodwa ayisiyo yodwa. Isiseko sokubala se-CIF, isiphumo esidibeneyo serhafu yerhafu, ikhowudi ye-HS ebeka izinga lakho lerhafu, kunye nobhaliso lokuthobela imithetho ekufuneka lube khona ngaphambi kokuba umthwalo wakho ukhululwe zonke zisebenza kunye ukufumanisa ukuba kubiza malini ngokwenene ukwenza ishishini eJamani. Ukuba ufumana nayiphi na impazamo, ayibangeli nje iingxaki kwishishini lakho; ikwabangela ukuba kube nzima ukuba iimveliso zakho zithengiswe kwelona candelo liphezulu lezoqoqosho eYurophu.
Imithetho nemigaqo iya isiba ngqongqo, akulula. Ukukhululwa kwirhafu ye-EU ye-€150 kuza kuphela ngoJulayi 1, 2026. Olu lolona tshintsho lukhulu kwimithetho yorhwebo lwe-e-commerce oluwela imida kwiminyaka edlulileyo. Irhafu ethe tyaba ye-€3 ngento nganye eqala ngaloo mhla, ilandelwe yintlawulo yokuphatha ecwangcisiweyo ngoNovemba 2026, kwaye ukuphela konyango lwe-de minimis ngo-2028 kuza kutshintsha indlela esebenza ngayo i-e-commerce encinci phakathi kweTshayina neYurophu. Iinkampani ezenza utshintsho kwangethuba—ngokulungisa amaxabiso azo, ukuhlela kwakhona iimodeli zazo ze-logistics, kunye nokuseta iziseko zokuthobela imithetho ezifanelekileyo—ziya kuba sesimweni esingcono kakhulu kunezo zilinde ukuba utshintsho lwenzeke.
IJamani ihlonipha abantu abazimiseleyo ngeshishini. Abathuthi baseTshayina banokukhuphisana baze baphumelele kwenye yeemarike zabathengi nezoshishino ezinomtsalane kwihlabathi ukuba bayaziqonda iimbopheleleko zabo zerhafu, babale ngokuchanekileyo iindleko zabo zokwenyani, kwaye basebenzisane namaqabane anamava kwezothutho kunye nokuthobela imithetho.
FAQs
Q: Ngaba i-VAT yaseJamani eyi-19% yokungenisa impahla isoloko isebenza kwixabiso elipheleleyo le-invoyisi yeempahla zam?
A: Hayi. I-VAT yokungenisa impahla isekelwe kwixabiso le-CIF customs (ixabiso lempahla, ukuthunyelwa, kunye ne-inshurensi) kunye nayo nayiphi na irhafu yempahla, kungekuphela nje isixa se-invoyisi. Ngenxa yale mpembelelo idibeneyo, ityala lakho lokwenyani le-VAT liya kuba ngaphezulu kwe-19% yesixa se-invoyisi. Umzekelo, isiseko se-VAT yokungenisa impahla kwiphakheji ye-€10,000 kunye ne-€800 yokuthunyelwa kunye ne-3.7% yerhafu imalunga ne-€11,251. Oku kuthetha ukuba intlawulo ye-VAT yi-€2,138.
Q: Ndingayibuyisa na i-VAT yokungenisa eyi-19% endiyihlawulayo kwi-customs yaseJamani?
A: Ewe, ukuba ulishishini elibhalisele i-VAT kwaye lizisa izinto zokusetyenziswa kweshishini. Ungayithabatha i-VAT yokungenisa oyihlawule kwiZoll kwimbuyekezo yakho ye-VAT yaseJamani eqhelekileyo. Nangona kunjalo, kusafuneka ubhaliswe ngokuchanekileyo kwaye ufake iingxelo zakho ngexesha. Kumashishini asakhasayo, ixesha elithathayo ukuhlawula irhafu kunye nokufumana imali ngefayile yakho ye-VAT yingxaki yokwenyani yokuhamba kwemali.
Q: Ithini irhafu yerhafu ye-€150 kwaye itshintsha nini?
A: Okwangoku, iipakeji ezixabisa ngaphantsi kwe-€150 eziza kwi-EU akufuneki zihlawule irhafu yerhafu yempahla (nangona kusafuneka zihlawule i-VAT yokungenisa impahla kwaye zifake izibhengezo zerhafu yempahla). Ukususela nge-1 kaJulayi 2026, zonke ezi pakeji kuya kufuneka zihlawule intlawulo yerhafu yempahla ethe tyaba ye-€3 ngento nganye. I-EU iceba ukongeza enye intlawulo yokuphatha ngoNovemba 2026, kwaye umda we-€150 uya kususwa ngokupheleleyo ngo-2028.
Q: Ngaba ndifuna inombolo ye-VAT yaseJamani ukuba ndithengisa kwi-Amazon.de evela eTshayina?
A: Ewe, uninzi lwexesha. Kuya kufuneka ubhalisele i-VAT eJamani ukuba ugcina isitokhwe kwindawo yokuzalisekisa i-Amazon Germany. Oku kuyinyani kumashishini e-EU kunye namashishini angengawo e-EU. Kuya kufuneka ufake isicelo kwi-Bundeszentralamt für Steuern (BZSt), kwaye kuxhomekeke kwindlela elisekwe ngayo ishishini lakho, unokufuna nommeli wezemali.
Q: Yintoni i-IOSS kwaye ndifanele ndiyisebenzise njengomthengisi waseTshayina othunyelwa eJamani?
A: I-IOSS (Import One-Stop Shop) ivumela abathengisi abangaphandle kwe-EU ukuba baqokelele i-VAT kubathengi be-EU xa behlawula baze bayixele ngobhaliso olunye lwe-EU. Oku kwenza kube lula kwiimveliso ezingaphantsi kwe-€150 ukuhlawula amasiko. Emva kukaJulayi 2026, abathengisi ababhalisiweyo kwi-IOSS baya kukwazi ukusebenzisa isakhelo sentlawulo esithe tyaba se-€3 okwethutyana elifutshane. Ubhaliso lwe-IOSS luyacetyiswa kakhulu kuye nawuphi na umthengisi waseTshayina othumela rhoqo kubathengi eJamani nase-EU.
Q: Ngaba iTopway Shipping ingaphatha ukuvunyelwa kwempahla yaseJamani kwiimpahla zam ezivela eTshayina?
A: Ewe. Ukongeza ekuqokeleleni izinto eziqalayo, imithwalo yamazwe ngamazwe, indawo yokugcina impahla phesheya, kunye nokuhanjiswa kwezinto ezifika emva kwexesha, iTopway Shipping ikwaphatha zonke iimvume zerhafu zokuthunyelwa kwezinto ezivela eTshayina ukuya eJamani nakwamanye amazwe e-EU. ITopway ibikwishishini lezothutho kunye nerhafu iminyaka engaphezu kwe-15. Banceda abathengi bemithwalo yolwandle yeFCL kunye ne-LCL, kunye nabathengisi be-e-commerce abawela imida, ukuba bajongane nemarike yokungenisa impahla yaseJamani etshintshayo.
