Ixabiso Elifihlakeleyo Le-VAT YaseGrisi: Oko Kufuneka Kwaziwe Ngumntu Wonke Othumela Impahla Evela Kumanye Amazwe WaseTshayina
intshayelelo
Xa abathengisi baseTshayina befumanisa ukuba kuya kubiza malini ukuthumela iimpahla eGrisi, badla ngokucinga nje ngeendleko zokuthutha impahla, iindleko zerhafu, mhlawumbi neerhafu zokuchasana nokulahla impahla. Abantu abayinaki kangako i-VAT, kwaye oko kubiza imali eninzi. IGrisi inenye yezona xabiso ziphezulu ze-VAT kwiManyano yaseYurophu ezingama-24%. Eli xabiso lisebenza kwixabiso le-CIF lilonke leemveliso, kunye nayo nayiphi na irhafu eyongezelelweyo yokungenisa impahla. Xa kuthunyelwa ikhonteyina yezinto ze-elektroniki okanye zabathengi ukusuka eShenzhen ukuya ePiraeus, iindleko zokuzifumana apho zinokunyuka ngamashumi amawaka ee-euro.
Inkqubo ye-VAT eGrisi nayo iye yaba nzima kakhulu kwiminyaka embalwa edlulileyo. IKhowudi entsha ye-VAT yaseGrisi, uMthetho 5144/2024, yaqala ukusebenza ngo-2024 kwaye yatshintsha indlela ebikwa kwaye isetyenziswa ngayo imirhumo ye-VAT. Utshintsho lwe-EU kwi-VAT yorhwebo lwe-e-commerce, njengenkqubo ye-Import One-Stop Shop (IOSS) kunye nokuphela kokukhululwa kwempahla okuphantsi kwe-€22, kutshintshe ngokupheleleyo indlela iipakethe ezincinci ezivela eTshayina ezirhafiswa ngayo irhafu. Umqobo wokuxolelwa kwirhafu yerhafu ye-€150 uza kususwa kungekudala, ngenxa yesivumelwano seBhunga le-EU Ecofin ngoNovemba 2025. Oku kuya kutshintsha lonke uqoqosho lokuthunyelwa ngqo ukusuka kumaqonga aseTshayina ukuya kubathengi baseGrisi.
Eli phepha lenzelwe abathengisi baseTshayina, abathengisi be-e-commerce abanqumla imida, kunye nabaphathi bezothutho abathumela izinto eGrisi okanye bathuthe imithwalo ngePiraeus. Lichaza indlela esebenza ngayo i-VAT, libala iziphumo zokwenyani kwixabiso elifikelelweyo, lixoxa ngeemfuno zokuthobela imithetho, kwaye linika iingcebiso zendlela yokusingatha ngobuchule umthwalo werhafu. Ukuba uthumela kwamanye amazwe eGrisi kwaye awulawuleli ngokukhutheleyo ukuvezwa kwakho yi-VAT, mhlawumbi ushiya imali etafileni okanye, okubi nangakumbi, uzibeka emngciphekweni weengxaki zokuthobela imithetho.
Isakhelo se-VAT saseGrisi: Iziseko ekufuneka ziqondwe ngulowo nalowo uthumela kwamanye amazwe
IGrisi lilungu le-EU kwaye ilandela uMyalelo we-VAT we-EU, nangona inezinga layo eliphezulu kune-15% ubuncinci be-EU. IGrisi inezinga eliqhelekileyo le-VAT lama-24%, eliphakathi kwezihlanu eziphezulu kwi-EU. Ukutya, ukuhlala ehotele, iinkonzo zokutyela, ukuthuthwa kwabakhweli, kunye nezinye izinto zonyango zonke ziyimizekelo yeendidi ezifanelekileyo kwizinga eliphantsi le-13%. Irhafu ephantsi kakhulu ye-6% isebenza kwiincwadi, amaphephandaba, amayeza, kunye namatikiti emidlalo yeqonga. Ikhowudi ye-VAT ka-2024 yongeze izinga eliphantsi le-4% kwezinye iimpahla ngokwemeko nganye.
Xa izinto zingena kwi-EU zivela ngaphandle kwe-EU, njengazo zonke izinto ezivela eTshayina, i-VAT ihlawuliswa xa kungeniswa. I-VAT isekelwe kwixabiso lempahla eqokelelweyo (ixabiso le-CIF) kunye nazo naziphi na iindleko zokungenisa impahla ezisebenzayo. Abathengisi abaninzi baseTshayina abaqondi le ngongoma ibalulekileyo: i-VAT ayisekelwanga nje kwixabiso lemveliso. Umrhumo wempahla oqokelelweyo wongezwa kwixabiso le-CIF (ixabiso lempahla + i-inshurensi + ukuthutha impahla ukuya kumda we-EU). Ngoko ke, ukuba impahla inomrhumo wempahla eqokelelweyo we-5% kuqala, i-24% ye-VAT isekelwe kwixabiso elisele liquka umrhumo. Isiphumo sokudibanisa impahla sikhulu.
Izinto ezithile azihlawuliswa i-VAT xa zingeniswa. Ezi ziquka iimpahla ezithunyelwa kwakhona zivela eGrisi zisiya kwilizwe elingengo le-EU, iimpahla ezigcinwa kwiindawo zokugcina impahla, kunye neentlobo ezithile zeempahla ezigutyungelwe ngumthetho woncedo lwe-EU. ukugcina inkqubo, iimpahla eziza kuthunyelwa ngePiraeus ukuya kwezinye iindawo nazo zinokukwazi ukufumana ukumiswa kwe-VAT. Le yinkalo ebalulekileyo kwisicwangciso sezothutho.
| Ixabiso leVAT | izinga | Iindidi zeeMveliso eziphambili |
| Umgangatho oMiselweyo | 24% | Izixhobo ze-elektroniki, impahla, oomatshini, ifenitshala, uninzi lwezinto ezisetyenziswa ngabathengi |
| Ireyithi eNcitshisiweyo | 13% | Ukutya, iihotele, ukutya, amayeza, izithuthi zabakhweli |
| Izinga Elincitshiswe Kakhulu | 6% | Iincwadi, amaphephandaba, amayeza, amatikiti emidlalo yeqonga |
| Ixabiso Eliphantsi Elikhethekileyo | 4% | Iimpahla ezikhethiweyo phantsi kweKhowudi ye-VAT ka-2024 (imeko nganye) |
| Ixabiso leZero | 0% | Ukuthunyelwa kwamanye amazwe ngaphandle kwe-EU, i-B2B yangaphakathi kwe-EU inenombolo ye-VAT esebenzayo |
| Amaxabiso Ancitshisiweyo eSiqithi | -30% kuzo zonke iibhendi | ILesvos, iSamos, iKos, iChios, iLeros + yandisiwe uluhlu luka-2026 |
Umthombo: UMphathiswa Wezezimali waseGrisi, uMthetho weKhowudi ye-VAT 5144/2024; amaxabiso asebenzayo ukususela ngo-Epreli 2026.
Indlela i-VAT ebalwa ngayo ngokwenene kwiimpahla ezithunyelwa kwamanye amazwe zaseTshayina: Amanani okwenyani
Indlela iGrisi ebala ngayo i-VAT yokungenisa ifana naleyo ifumaneka kuwo onke amazwe angamalungu e-EU, nangona kunjalo uninzi lwabathengisi baseTshayina abathumeli ngaphandle abayithatheli ngqalelo ngokupheleleyo le nto xa bemisela amaxabiso eempahla zabo eYurophu. Akuyonto nje yokulandela imithetho; ukwazi indlela yokubala kunokukuxelela ukuba imodeli yakho yamaxabiso yenza imali.
Indlela eqhelekileyo yokuyifumana kukufumana kuqala ixabiso le-CIF, eliyixabiso lezorhwebo leempahla zakho, ixabiso lokuzithumela ukusuka eTshayina ukuya kwizibuko lokungena le-EU, kunye nexabiso le-inshurensi. Okwesibini, sebenzisa izinga elifanelekileyo lerhafu yempahla ye-EU, onokuyifumana kwisiseko sedatha se-TARIC se-EU ngekhowudi ye-HS. Okwesithathu, sebenzisa ixabiso le-CIF kwirhafu yempahla ye-custom. Okwesine, ukufumanisa ukuba ingakanani i-VAT yokungenisa omele uyithathe, phinda-phinda loo mali nge-24%. Oku kuya kuthatha amasiko aseGrisi kwizibuko lokungena okanye oko kufuneka ukutyhile kwangaphambili ngenkqubo ye-IOSS.
Umzekelo oSebenzayo: Ukuthunyelwa kwee-elektroniki zabathengi
| ixabiso Component | Imali (EUR) | amaNqaku |
| Ixabiso leempahla zorhwebo (i-FOB) | €10,000 | Ixabiso le-invoyisi elixeliweyo |
| Impahla yamazwe ngamazwe (ukuya eTshayina ukuya ePiraeus) | €800 | Ifakiwe kubalo lweCIF |
| inshorensi | €50 | Ifakiwe kubalo lweCIF |
| Ixabiso le-CIF | €10,850 | Isiseko serhafu yempahla |
| Umrhumo werhafu (umz., i-3.7% yezixhobo ze-elektroniki) | €401 | Ifakwe kwixabiso le-CIF |
| Ixabiso Elinokuhlawulwa (i-CIF + iDuty) | €11,251 | Isiseko sokubalwa kwe-VAT |
| I-VAT evela ngaphandle (24%) | €2,700 | 24% × €11,251 |
| Umthwalo weRhafu uwonke | €3,101 | Irhafu + i-VAT idityanisiwe |
| Izinga leRhafu eliSebenzayo kwiXabiso loRhwebo | 31.0% | €3,101 ÷ €10,000 |
Qaphela: Oku kubonisa. Amaxabiso okwenyani erhafu ayahluka ngokwekhowudi ye-HS kunye nodidi lwemveliso. Nxibelelana nedathabheyisi ye-EU TARIC ukuze ufumane amaxabiso achanekileyo.
Ingongoma ephambili yolu balo kukuba umthwalo werhafu iyonke kwimpahla ethunyelwayo, eyimali ehlawulwa yirhafu yerhafu yelizwe kunye ne-VAT, idla ngokuba phakathi kwe-25% kunye ne-35% yexabiso lokuqala lempahla kwiintlobo ezininzi zeempahla zabathengi. Umthwalo unokuba mkhulu kakhulu kwizinto ezichaphazeleka yimisebenzi yokulwa nokulahla impahla, njengeempahla zelaphu, iimveliso zentsimbi, izinto zodongwe, kunye nezinto ze-elektroniki. Ukuba abathengisi baseTshayina bathengisa iimpahla zabo kwimarike yaseGrisi ngaphandle kokuqwalasela olu hlobo lonke lweendleko zomhlaba, abayi kuba nakhuphiswano (ukuba badlulisela iindleko kubathengi) okanye babe nemida ephantsi kakhulu (ukuba bathabatha irhafu).
Umda we-€150 uyaphela: Oko Kuthethwa Kubathengisi Be-E-Commerce
Ukukhululwa kwirhafu yempahla ethengiswayo ye-€150 yayiyenye yezona zinto zibalulekileyo kwimithetho yokungenisa impahla ye-EU kumashishini kangangeminyaka. Oku kuthetha ukuba iimpahla ezixabisa ngaphantsi kwe-€150 ukungenisa impahla zazingahlawuliswa nayiphi na imirhumo yerhafu yempahla ethengiswayo. Olu khetho lwalusisiseko sendlela yonke yokuqonda ngqo kubathengi apho amaqonga afana neTemu, Shein, AliExpress, kunye namawakawaka abathengisi abancinci baseTshayina abawela imida baqala khona. Yavumela iipasela ezixabisa ngaphantsi kwe-€150 ukuba zingene eGrisi nakwamanye amazwe e-EU ngaphandle kokuhlawula nayiphi na irhafu yempahla ethengiswayo, nto leyo eyenza ixabiso leempahla ezinexabiso eliphantsi lancipha kakhulu.
Loo nkqubo iyaphela. NgoNovemba ka-2025, iBhunga le-EU Ecofin lavuma ngokusesikweni ukuphelisa umda we-€150. IGrisi neFransi zakhawuleza kakhulu ukwenza oku. Ukususela ekuqaleni kuka-2026, zonke iipakeji ezithunyelwe zivela eTshayina, nokuba zixabisa malini na, kuya kufuneka zihlawule irhafu yerhafu ye-EU ngokuxhomekeke kwikhowudi yazo ye-HS. Olu lutshintsho olukhulu kwindlela izinto ezisebenza ngayo ekufuneka abathengisi be-e-commerce baseTshayina abakhe imodeli yabo yeshishini malunga nokukhululwa kwe-€150 kufuneka baphendule kulo ngoko nangoko.
Khumbula ukuba iphakheji yohlengahlengiso lwe-VAT ye-e-commerce ye-EU yasusa ukukhululwa kwi-VAT ye-€22 kwimpahla encinci kakhulu ngoJulayi 2021. Ukususela ngoko, zonke izinto ezingenisiweyo, nokuba zibiza malini, kuye kwafuneka zihlawule i-VAT. Ngo-2026, irhafu yerhafu iya kusebenza kuzo zonke iimpahla, kungekuphela nje ezo zixabisa ngaphezulu kwe-€150. Uqoqosho lokuthunyelwa ngqo ngqo okungabizi kakhulu ukusuka eTshayina ukuya eGrisi lutshintsha kakhulu ngenxa yentlawulo yokuphatha ipasela nganye (kulindeleke ukuba ibe malunga ne-€2 ngepasela nganye ngokusekelwe kwizicwangciso zeKhomishini yaseYurophu).
| Ukukhusela | Kwangaphambi kwe-2021 | 2021-2025 | Ukususela kwi2026 |
| Ukukhululwa kwi-VAT kwiipasela ezincinci | Isebenza ngaphantsi kwe-€22 | Iphelisiwe — i-VAT ifanele ihlawulwe kuyo yonke | I-VAT kufuneka ihlawulwe kuzo zonke izinto ezingeniswayo |
| Ukukhululwa kwirhafu yerhafu | Isebenza ngaphantsi kwe-€150 | Isasebenza ngaphantsi kwe-€150 | Kupheliswe — umsebenzi kubo bonke |
| Inkqubo ye-IOSS iyafumaneka | Hayi | Ewe (ukususela ngoJulayi 2021) | Ewe (iyaqhubeka) |
| Umrhumo wokuphatha ipasela nganye | nanye | nanye | ~€2 ngepasela nganye (ecwangcisiweyo) |
| Impembelelo esebenzayo yeendleko zepasela engaphantsi kwe-€150 | low | i-VAT kuphela (24%) | I-VAT + Umrhumo + Umrhumo wokuphatha |
Umthombo: Isivumelwano seBhunga le-EU Ecofin ngoNovemba 2025; Idatha yesindululo seKhomishini yaseYurophu.
Ubhaliso lwe-IOSS, i-OSS, kunye ne-VAT: Iindlela zakho zokuthobela imithetho zichaziwe
I-EU yaseka i-Import One-Stop Shop (IOSS) ngoJulayi 2021 ukuze kube lula ukuqokelela i-VAT kwiimpahla ezinexabiso eliphantsi ezivela ngaphandle kwe-EU. Kubathengisi baseTshayina abathumela iipakeji ngazinye ezixabisa ukuya kuthi ga kwi-€150 kubathengi baseGrisi, i-IOSS sesona sixhobo sibalulekileyo sokuthobela imithetho ekufuneka sazi ngaso.
Umthengisi ubhalisela inkqubo ye-IOSS kwilizwe elinye elilungu le-EU (okanye usebenzisa umlamli obhalisiweyo, ofunekayo kubathengisi abangekho kwi-EU) aze afumane inombolo yokuchonga i-IOSS VAT eyahlukileyo. Umthengisi emva koko wongeza i-VAT ngexabiso elisebenza kwilizwe eliya kulo—24% eGrisi—ngexesha lokuthengisa, ngaphambi kokuba izinto zithunyelwe. Umthengi uhlawula i-VAT kwangaphambili, ize ixelwe kwaye ithunyelwe kwi-IOSS inyanga nenyanga. Xa ibhokisi ifikelela kwizithethe zaseGrisi, umngenisi ubonisa inombolo ye-IOSS, kwaye izithethe ziyamvumela ukuba angayihlawuli i-VAT xa engenisa (kuba i-VAT sele ihlawulwe xa kuhlawulwa).
Inzuzo ebonakalayo inkulu kakhulu. Abathengi bangazicwangcisa iipakeji ngenombolo ye-IOSS esebenzayo ngokukhawuleza kuba akufuneki bafumanise baze baqokelele i-VAT kumda. Ixabiso lokuphuma licacile kwaye ligqibelele kumthengi, ngoko ke akukho zigwebo zokungenisa ezingalindelekanga xa ipakeji ifika. Kumthengisi, kunciphisa ithuba lokuba iipakeji zishiywe ngasemva xa abantu bezisa abantu bezama ukuqokelela irhafu eyongezelelweyo kubathengi emnyango.
Ukuba abathengisi baseTshayina abayisebenzisi i-IOSS, kukho elinye "ilungiselelo elikhethekileyo" leepakeji ezixabisa ukuya kuthi ga kwi-€150. Esi sicwangciso sithi umthuthi okanye i-arhente yerhafu iya kuqokelela i-VAT kumthumeli xa iimpahla zisusa irhafu zerhafu ze emva koko ziyithumele kwirhafu yerhafu yaseGrisi ngentlawulo enye yenyanga. Kodwa xa zininzi, olu seto luyinkimbinkimbi kakhulu kwaye lubiza kakhulu ukuyisebenzisa. I-IOSS ayisetyenziselwa ukuthunyelwa kwezorhwebo okukhulu (ukuthunyelwa kwe-FCL okanye i-LCL olwandle). Endaweni yoko, badlula kwi-custom clearance rhoqo, apho i-VAT ihlawulwa ngqo kwirhafu yaseGrisi xa iimpahla zikhululwa.
| Indlela yokuthobela imithetho | Isebenza Ku | Ngubani ohlawula i-VAT | Imfuneko ephambili |
| IOSS | Iipasela ze-B2C ≤ €150 | Umthengisi uqokelela imali xa uhlawula | Inombolo ye-IOSS + umlamli wabathengisi abangengabo abe-EU |
| Amalungiselelo Akhethekileyo | Iipasile ze-B2C ≤ €150 (akukho IOSS) | Umthwali uqokelela xa kuhanjiswa | Uxanduva lombhengezi (umphathi) |
| Ukuthathwa kwamanye amazwe okusemgangathweni | Zonke iimpahla > €150 / B2B | Umngenisi uhlawula kwirhafu | Ubhaliso lwe-VAT yaseGrisi okanye ummeli wezezimali |
| I-OSS (engeyiyo iManyano) | Iinkonzo zedijithali ze-B2C kunye nezinye iimpahla | Umthengisi nge-portal ye-OSS | Ubhaliso kwilizwe elinye le-EU |
| Itshaja Ebuyela Umva (B2B) | Izinto ze-B2B kubathengi baseGrisi ababhaliswe kwi-VAT | Iiakhawunti zomthengi waseGrisi | Inombolo ye-VAT esebenzayo yesiGrike yommkeli |
Ubhaliso lwe-VAT eGrisi lwamashishini angamiselwanga
Iinkampani zaseTshayina ezinepropathi eGrisi, indawo yokugcina impahla ekufutshane nePiraeus, kufuneka zibhalisele i-VAT eGrisi ngaphambi kokuba zenze naluphi na urhwebo olurhafiswayo. Kwiinkampani ezingekamiselwa, akukho bhaliso luncinci olufunekayo. Uxanduva luqala ngentengiselwano yokuqala erhafiswayo. Iinkampani ezingekho kwi-EU kufuneka ziqeshe ummeli wezemali onoxanduva lweemfuno ze-VAT zenkampani yangaphandle. Kuya kufuneka wenze oku.
Uninzi lwexesha, abahlawuli berhafu abangaziwayo bafaka iingxelo zabo ze-VAT rhoqo emva kweenyanga ezintathu. Nangona kunjalo, amashishini agcina iiakhawunti zokungena kabini kufuneka afake iingxelo rhoqo ngenyanga. Ngokwezilungiso zeKhowudi ye-VAT ka-2024, amashishini amatsha kufuneka afake iingxelo qho ngenyanga ukususela ekuqaleni. Emva kweenyanga ezingama-24 zokufaka iingxelo qho ngenyanga, anokuguqulwa abe ziingxelo qho emva kweenyanga ezintathu. I-portal yegunya lerhafu laseGrisi (AADE/GSIS) ikuvumela ukuba ufake zonke iingxelo zakho nge-elektroniki usebenzisa iFomu F2. Xa ufaka ingxelo yakho, kufuneka uhlawule i-VAT. Oku kufuneka kwenzeke ngomhla wokugqibela weshishini wenyanga emva kokuba ixesha lokunika ingxelo liphelile.
Imisebenzi Yokulwa Nokulahla Inkunkuma: Abathumeli Bempahla BaseTshayina Abangaphandle Abangaphezulu Basoloko Bengafumaneki
Ukongeza kwiindleko zerhafu zesiqhelo kunye ne-VAT, uninzi lweemveliso zaseTshayina ezithunyelwa kwamanye amazwe kufuneka zihlawule irhafu ye-EU yokulwa nokulahla inkunkuma xa zifika eGrisi. Ezi ngozi azizo nje iingcamango; ngamanyathelo okwenyani, anyanzelekileyo anokunyusa kakhulu iindleko zokungenisa izinto ezichaphazelekayo. Ukongeza kwiirhafu ze-CCT eziqhelekileyo, irhafu yokulwa nokulahla inkunkuma iyongezwa. Emva koko, i-VAT ibalwa kwixabiso lilonke.
Izixhobo zoKhuselo loRhwebo ze-EU (ii-TDI) zigubungela izinto ezininzi ezivela eTshayina, njengeemveliso zentsimbi kunye ne-aluminium, iithayile zeseramikhi, iiphaneli zelanga, iibhayisekile ze-e kunye neebhayisekile zombane, iintambo ze-fiber optic, i-citric acid, iintlobo ezithile zezihlangu, kunye neemveliso ezininzi zelaphu. Amaxabiso anokwahluka kakhulu, ukusuka kwinani elinye ukuya ngaphezulu kwama-60% kwezinye iimeko, kwaye anokutshintsha njengoko iKhomishini yaseYurophu ijonga kwaye ihlaziya uphando lwayo lokuchasa ukulahla inkunkuma. Abathengisi baseTshayina abangakhange bajonge imeko yangoku yokuchasa ukulahla inkunkuma kwiikhowudi zabo ezithile ze-HS kwisiseko sedatha se-EU TARIC abanalo umbono opheleleyo weendleko zabo.
| Udidi lweMveliso | Umsebenzi oQhelekileyo we-CCT (malunga) | Umsebenzi Wokuchasa Ukulahla Inkunkuma (malunga) | Impembelelo edibeneyo |
| Iimveliso zentsimbi ezisicaba | 0% –6% | Ukuya kwi-25% | Ukongezwa kweendleko eziphezulu - ezinkulu |
| Iithayile zeCeramic | ~ 6% | Ukuya kuthi ga kwi-73% (eyenkampani ethile) | Iphezulu kakhulu — ukugqwetheka kwemarike |
| Iibhayisekile ze-elektroniki / iibhayisekile zombane | ~ 6% | Ukuya kwi-79.3% | Akuvumelekanga kubathengisi abaninzi abathumela ngaphandle |
| Iiphaneli zelanga/iiseli | 0% | Iyahluka (iphantsi kophononongo) | Jonga uphando oluqhubekayo lwe-EU |
| Amalaphu athile | 8% –12% | Iyahluka ngokwemveliso kunye nenkampani | Jonga iTARIC phambi kokuba uthunyelwe |
| Icitric acid | ~ 6.5% | Ukuya kwi-42.7% | Ibalulekile kwiikhemikhali ezikumgangatho wokutya |
Qaphela: Imirhumo yokulwa nokulahla inkunkuma ixhomekeke kwinkampani nakwimveliso. Soloko uqinisekisa amaxabiso akhoyo kwisiseko sedatha se-EU TARIC (ec.europa.eu/taxation_customs/dds2/taric) ngaphambi kokuba ithunyelwe.
Isaphulelo se-VAT kwiSiqithi saseGrisi: Ithuba Elihle Kodwa Elilokwenyani
Uninzi lwabathumeli bamanye amazwe abangazi ngesaphulelo se-VAT yesiqithi, esiyinxalenye yenkqubo ye-VAT yaseGrisi. Zonke iirhafu ze-VAT zehliswa ngama-30% kwizinto ezirhafiswayo kwiziqithi ezithile zase-Aegean. Ezi ziqithi ngoku ziyiLesvos, iSamos, iKos, iChios, kunye neLeros. Ukususela nge-1 kaJanuwari 2026, uluhlu luza kukhula lubandakanye uMmandla waseMantla e-Aegean, iDodecanese, kunye neCandelo leSithili lase-Evros.
Oku kuthetha ukuba izinga eliqhelekileyo le-VAT eliyi-24% liyehla liye kwi-17% kwiziqithi ezithile. Izinga eliphantsi le-13% liyehla liye kwi-9%, ngelixa izinga eliphantsi le-6% liyehla liye kwi-4%. Kumashishini athengisa kwezi ziqithi, oku akulomahluko mkhulu. Ukuba iimpahla zakho ziza kuthengiswa okanye zisetyenziswe kwezi ziqithi, nokuba ngumsasazi wasekuhlaleni, imarike efana ne-Amazon egubungela iziqithi zaseGrisi, okanye umthengi weshishini ohlala apho, ukwazi indlela esebenza ngayo le ndlela iphantsi kunokukunceda ufumane iindleko zomhlaba kunye namaxabiso akhuphisanayo ngakumbi.
Izinto zecuba kunye neendlela zokuhamba azifumani saphulelo kwisiqithi. Kwaye kubalulekile ukuqaphela ukuba isaphulelo sisebenza kuphela kwizinto ezikwiziqithi ezithile, kungekhona kwizinto ezidlula ePiraeus kuphela xa zisiya kwiziqithi. Ngokwemiqathango yasekuhlaleni, unikezelo kufuneka luye kwishishini okanye kumntu okwisiqithi.
Ikhowudi yeSizwe yeRhafu ka-2025: Yintoni etshintshileyo kunye nentsingiselo yayo
IGrisi ikhuphe iKhowudi entsha yeSizwe yeRhafu ngoJulayi ka-2025. Olu yayilutshintsho olukhulu kumthetho owawujolise ekwenzeni iinkqubo zerhafu zibe zesimanje kwaye zenziwe zibe zedijithali kuzo zonke izikhumulo zaseGrisi, kuquka nePiraeus. Iinjongo eziphambili kukwenza ulawulo lwekhonkco lokubonelela luvuleleke ngakumbi, kube lula ukulilandela, kwaye lusebenze kakuhle. Oku akusiyongxolo nje kuphela yabasemagunyeni kubathumeli bangaphandle baseTshayina kunye namaqabane abo othutho. Inefuthe ngqo kwindlela izinto ezisebenza ngayo.
Le Khowudi intsha imisela iNkqubo yokuJonga iiNqwelo-mafutha kunye neeContainers eziquka iteknoloji yangoku yezerhafu kuquka iinkqubo zokuskena ze-X-ray ezisisigxina nezihambayo, iikhamera zokuQondwa kweePlate zeLayisensi eziZenzekelayo, kunye nemiqobo yokulawula ezenzekelayo ekungeneni nasekuphumeni kwamazibuko. Olu luphuculo olukhulu kubuchule beGrisi bokunyanzelisa imithetho yezerhafu. Ukuthunyelwa kwempahla okungaxatyiswanga, iikhowudi ze-HS ezingachazwanga kakuhle, kunye nemisebenzi engekho sikweni esenokuba ayizange ibonwe ngaphambili ngoku kunokwenzeka kakhulu ukuba ifunyanwe kwaye yohlwaywe.
Lo myalezo ucacile kubathumeli bangaphandle baseTshayina abasebenzise ukwahlulwahlulwa kwee-invoyisi, ukungaxabisi ixabiso, okanye ukwenziwa lula kweenkonzo zerhafu kwixesha elidlulileyo ukunciphisa ixabiso labo le-CIF elibangwayo, kwaye, ngenxa yoko, ukuvezwa kwabo kwi-VAT kunye nerhafu eGrisi: ezo ndlela ziya ziba yingozi kakhulu. EGrisi, ukuba uhlela iimveliso ngekhowudi ye-HS engalunganga, ungalahlekelwa yi-100% yexabiso lazo kwaye kufuneka ulinde ixesha elide ukuba zigqitywe. Ixesha apho ukuhlolwa kweenkonzo zerhafu kwiindawo zokungenisa impahla zaseGrisi kwakungangqongqo kangako liyaphela.
Ingqwalasela: Ukulawula Ubunzima BeeSiko ZamaGrike Ngokuthuthwa Kweenqanawa eTopway
“Ukususela ngo-2010, iTopway Shipping, eseShenzhen, eTshayina, ibingumboneleli oqeqeshiweyo wezisombululo ze-e-commerce eziwela imida. Zinceda abathengisi bangaphandle baseTshayina ukuba bajongane nemiba epheleleyo enxulumene nezithethe zamazwe ngamazwe, i-VAT, kunye ne-logistics yokugqibela kwiimarike ezinkulu zehlabathi.”
Abathumeli bamanye amazwe baseTshayina abanakukwazi ukunqumla lula i-VAT kunye nemeko yerhafu echazwe kweli nqaku ngaphandle koncedo oluvela kumaqabane ezothutho kunye nokuthobela imithetho abaziyo ukuba benza ntoni. Ubhaliso lwe-IOSS, ukujonga ukuchaneka kovavanyo lwe-CIF, ukubhalisela i-VAT yaseGrisi kwimisebenzi yokugcina impahla, kunye nokuqinisekisa ukuba amaphepha erhafu afanelekile zonke ezi ndawo apho iimpazamo zinokubiza kakhulu kwaye apho iqabane elifanelekileyo linokukunika inzuzo enkulu yokusebenza kunye neendleko.
Abantu abaqalise iTopway Shipping banamava angaphezu kweminyaka eli-15 kwi-logistics yamazwe ngamazwe kunye nokususwa kwempahla. Baziingcali kumaxwebhu awela imida kunye nokulungiswa kwerhafu kwiindlela ezinkulu zokuthumela impahla. Amandla amakhulu enkampani yayikukuba iinkonzo zoThutho zaseTshayina-e-US ziquka lonke uthotho lwezinto ezithunyelwayo ukusuka ekuthuthweni kokuqala ukuya kwiindawo zokuvelisa zaseTshayina, ukuya kwiindawo zokugcina impahla zangaphandle, ukususwa kwempahla, kunye nokuhanjiswa kwempahla ukuya kubathengi baseGrisi nakwabanye baseYurophu. Iinkonzo zayo zifikelela kumazibuko aphambili aseYurophu, kuquka iPiraeus.
Iinkonzo ze-FCL kunye ne-LCL zokuthutha ulwandle eziguquguqukayo zeTopway Shipping zinika abathengisi baseTshayina abacinga ngesicwangciso sabo saseGrisi ukufikelela ngokukhuphisana kwindlela ethe ngqo yePiraeus. Oku kulungile kubathumeli abakhulu kunye neenkampani zorhwebo lwe-e-commerce ezisakhulayo. Kubalulekile ukusebenza nenkampani yezothutho enolwazi lokuthutha ukuthutha kunye nokwenyani, njengolwazi lwe-IOSS mechanics, ukuhlelwa kwekhowudi ye-HS, kunye neemfuno zobhaliso lwe-VAT yamaGrike. Ngale ndlela, akufuneki ujongane nolungelelwaniso oluqhekekileyo olwenzeka xa abathumeli bempahla kunye nabathengisi bempahla abahlukeneyo besebenza kunye, okukhokelela kwiindleko eziphezulu kunye nemingcipheko yokuthobela imithetho.
Amaqhinga Asebenzayo Kwabathumeli Bamanye Amazwe baseTshayina: Ukulawula Ukuvezwa Kwakho Kwe-VAT
Yinto enye ukwazi ukuba iGrisi kufuneka ihlawule malini i-VAT. Enye into kukuza neendlela eziluncedo zokujongana nayo. Kukho iindlela ezininzi zomthetho zabathengisi baseTshayina kunye nabathengisi abanqumla imida zokuphucula indlela abasebenzisa ngayo iindleko zabo ngaphandle kokwaphula imithetho ye-EU.
Bhalisela i-IOSS Ngaphambi kokuba Uyidinge
Ukuba uthengisa ngqo kubathengi baseGrisi kwaye uninzi lwee-odolo zakho zingaphantsi kwe-€150, kuya kufuneka wenze ukubhalisa kwi-IOSS kube yinto ephambili ekupheleni kuka-2025. Oku kungenxa yokuba ukukhululwa kwirhafu yerhafu kuza kuphela kungekudala. Ukuba ufuna iipakeji zakho zidlule ngokukhawuleza kwiipakeji zaseGrisi, udinga i-IOSS. Ngaphandle kwayo, inkampani yakho okanye iarhente yeposi ingazama ukuqokelela i-VAT xa ihanjiswa, nto leyo ekhokelela kwizikhalazo ezininzi, ukubuyiselwa kwemali, kunye neepakeji ezilahliweyo. Abathengisi abangengabo abe-EU kufuneka baqeshe umlamli obhalisiweyo we-EU ukuze asebenzise i-IOSS. Lo ngumthetho, asilulo ukhetho.
Sebenzisa uMgaqo woLondolozo lweMpahla ngendlela eyiyo
Inkqubo yokugcina impahla eGrisi yindlela entle yokuphucula ukuhamba kwemali kumashishini athumela iimpahla ezininzi. Xa iimpahla zifakwa ngqo kwindawo yokugcina impahla ebotshiweyo ePiraeus okanye kufutshane nayo, akufuneki zihlawule i-VAT okanye irhafu yerhafu xa zingeniswa. Xa iimpahla ziphuma kwindawo yokugcina impahla eqokelelwayo kwaye zivunyelwe ukuba zihambe ngokukhululekileyo, kuphela emva koko apho irhafu ihlawulwa khona kwaye i-VAT ifuneka. Ukuba iimveliso kamva zithunyelwa kwilizwe elingaphandle kwe-EU zisuka kwindawo yokugcina impahla, akukho rhafu okanye i-VAT ekufuneka ihlawulwe. Olu lubuchule obukhulu bokwakha kwimisebenzi yokudluliselwa kwempahla kunye namaziko okusasaza engingqi akhonza iimarike ezingaphezu kwenye.
Qinisekisa imeko yoKuchasa ukulahla inkunkuma ngaphambi kokuba yonke imveliso entsha iqaliswe
Amaxabiso erhafu yokulwa nokulahla inkunkuma ye-EU ahlukile kwimveliso nganye nakwinkampani nganye, kwaye ayatshintsha ngokuhamba kwexesha njengoko iKhomishini yaseYurophu iqala, itshintsha, kwaye iphelisa uphando lorhwebo. Abathengisi baseTshayina abongeza iindidi ezintsha zemveliso ngaphandle kokuphonononga kuqala isiseko sedatha se-EU TARIC ukuze bafumane amanyathelo okulwa nokulahla inkunkuma banokugqiba ngebhili yerhafu kwi-Piraeus customs enkulu kakhulu kunokuba bebeyicebile. Ngaphambi kokuba wenze izithembiso zokwenza nokusasaza imveliso entsha, qiniseka ukuba ukuqinisekiswa kwe-TARIC yinxalenye eqhelekileyo kuyo yonke inkqubo yophuhliso lwemveliso kunye nokufunyanwa kwayo.
Hlaziya i-Incoterms yakho kunye neModeli yeendleko eziFihliweyo
Abathengisi abaninzi baseTshayina basebenzisa amaxabiso e-FOB, oko kuthetha ukuba bathengisa izinto kwizibuko laseTshayina kwaye umthengi unoxanduva lwazo zonke iindleko emva koko. Oku kulula ukukuqonda nokucoca, kodwa kuthetha ukuba abathengi bakho bajongene nenkqubo yamasiko aseGrisi kunye ne-VAT, into abangayisebenzisi kakuhle rhoqo. Unolawulo olungaphezulu lokubala lonke ixabiso lempahla ukuba uthengisa i-DDP (Delivered Duty Paid). Kuxhomekeke kwindawo yakho yemarike kunye nemida nokuba i-FOB okanye i-DDP ingcono na, kodwa kufuneka wazi lonke ixabiso lempahla phantsi kwe-Incoterm nganye ukuze wenze izigqibo ezibalulekileyo zexabiso.
isiphelo
Izinga le-VAT elingama-24% eGrisi alilonani nje elikwifomu yerhafu; lixabiso lesakhiwo elidibanisa neerhafu zokungenisa impahla, amanyathelo okulwa nokulahla impahla, kunye neentlawulo zokucubungula ukwenza umthwalo werhafu opheleleyo onokuba yi-30% okanye ngaphezulu kwexabiso lezorhwebo leemveliso ezininzi zaseTshayina ezithunyelwa ngaphandle. Imakethi yaseGrisi iya kuhlala ingenalo ulindelo kubathumeli ngaphandle abangakhange bakuthathele ingqalelo oku xa bebeka amaxabiso, bemisela imida, kwaye becwangcisa izinto zokuhamba.
Imithetho nemigaqo nayo itshintsha ngokukhawuleza. Uhlaziyo lweKhowudi ye-VAT ka-2024, ukuphela komda werhafu yerhafu ye-€150 ngo-2026, iKhowudi entsha yeSizwe yeRhafu kunye netekhnoloji yayo engcono yokunyanzelisa umthetho, kunye nemithetho ye-e-invoyisi kunye neyokunika ingxelo engqongqo yaseGrisi zonke zikhomba kwinto enye: imihla yokulawula i-VAT yamaGrike ngeendlela ezingekho sesikweni okanye ukuyityeshela nje iphelile. Ukulandela imithetho kuya kusiba nzima nangakumbi.
Kwabathumeli bamanye amazwe baseTshayina abenza izinto ngendlela eyiyo—ngokusebenzisa udidi olufanelekileyo lwekhowudi ye-HS, uvavanyo lwe-CIF, i-IOSS okanye izakhiwo zokugcina impahla, kunye namaqabane ezothutho abaziyo amacala okuthutha kunye nokuthobela imithetho—iGrisi kunye nezibuko layo lasePiraeus ziyindlela ekhangayo kakhulu yokungena kwimarike. IMeditera iya ibaluleke ngakumbi njengendawo yezothutho phakathi kweAsia neYurophu. Oku kwenza ulwazi lwemarike yaseGrisi lube luncedo ngakumbi, hayi kancinci. Abathumeli bamanye amazwe abachitha imali ekufumaneni iinkqubo ze-VAT kunye nezerhafu zichanekile baya kuba nethuba leendleko zesakhiwo ngaphezu kwabakhuphisana nabo abaqhubeka besebenza ebumnyameni.
FAQs
Q: Ithini irhafu ye-VAT eqhelekileyo kwiimpahla ezingeniswa eGrisi?
A: Izinga le-VAT eliqhelekileyo eGrisi yi-24%. Oku kusebenza kwiimpahla ezininzi ezivela ngaphandle kwe-EU, kuquka zonke iimpahla ezivela eTshayina. Oku kusekelwe kwixabiso le-CIF leemveliso kunye nayo nayiphi na irhafu yokungenisa impahla esebenzayo, kungekuphela nje ixabiso leempahla.
Q: Ingaba ukukhululwa kwirhafu yerhafu ye-€150 kusasebenza kwiimpahla ezithunyelwa eTshayina ukuya eGrisi?
A: Ukukhululwa kwirhafu yempahla ethengiswayo nge-€150 kuza kuphela ekuqaleni kuka-2026, emva kokuba iBhunga le-EU Ecofin livumile ngako ngoNovemba ka-2025. NgoJulayi ka-2021, ukukhululwa kwi-VAT ye-€22 kwase kususiwe. Abathengisi baseTshayina kufuneka baqale ukucwangcisa amaxabiso abo kunye nemithetho xa ukukhululwa kuphelile.
Q: Ngaba abathengisi baseTshayina kufuneka babhalisele i-VAT eGrisi?
A: Ukuba unesitokhwe eGrisi, unika abathengi baseGrisi izinto ngevenkile yakho yewebhu, okanye wenze unikezelo olurhafiswayo eGrisi, kufuneka ubhalisele i-VAT, ngesiqhelo ngommeli wezezimali waseGrisi. Akukho nani lincinci lobhaliso lwamashishini angekasekwa. Ukuba uthengisa kuphela kumaqonga okanye kwiimarike ezibhalisiweyo ze-IOSS ezifana ne-Amazon, imakethi inyamekela i-VAT yakho, kodwa kufuneka uqiniseke ngale nto.
Q: Yintoni i-IOSS kwaye ndiyayidinga njengomthengisi we-e-commerce waseTshayina?
A: Inkqubo ye-IOSS (Import One-Stop Shop) ye-EU iqokelela i-VAT kwizinto ezingeniswayo ezinexabiso eliphantsi (ukuya kuthi ga kwi-€150 ngokuthunyelwa ngakunye) kwindawo yokuthengisa, ngaphambi kokuba zithunyelwe. Abathengisi abangaphandle kwe-EU, abanjalo ngabathumeli bamazwe baseTshayina, kufuneka basebenzise umntu obhalisiweyo we-EU ukuze bafikelele kwi-IOSS. Akunyanzelekanga ngokomthetho, kodwa kuyimfuneko ukuze kugqitywe ngokufanelekileyo irhafu kunye namava amahle kubathengi eGrisi nakwamanye amazwe e-EU.
Q: Ndingazi njani ukuba iimveliso zam zijongene nemirhumo yokulwa nokulahla inkunkuma eGrisi?
A: Sebenzisa ikhowudi ye-HS yemveliso yakho ukuyikhangela kwisiseko sedatha se-TARIC se-EU (ec.europa.eu/taxation_customs/dds2/taric). Imisebenzi yokulwa nokulahla imveliso yahlukile kwimveliso nganye nakwinkampani, kwaye inokuba yahlukile kakhulu. Ngaphambi kokuba uthathe isigqibo ngeentlobo zemveliso kwimarike yaseYurophu, yenza oku. Kwakhona, jonga kwakhona nanini na xa i-EU iqala uphando olutsha lokhuselo lorhwebo oluchaphazela ukuthunyelwa kwamanye amazwe eTshayina.
