Ukuhlehliswa kwe-VAT eNetherlands: Indlela Imali Ehamba Ngayo Esetyenziswa Ngabathengi Abakhulu Abathumela Impahla
intshayelelo
Buza umlawuli wezemali kwinkampani enkulu yokungenisa impahla yaseYurophu apho imali yokusebenza iphuma khona ngokuzolileyo, kwaye i-VAT yokungenisa impahla iya kuphuma ngokukhawuleza kunokuba abantu abaninzi belindele. Zonke izikhongozeli eziwela umda we-EU zisuka ngaphandle kwe-bloc zinebhili yerhafu ekufuneka ijongwane nayo ngaphambi kokuba iimpahla zihambe, kwaye kwinkampani ezisa izikhongozeli ezininzi ngenyanga, loo bhili inokuginya isabelo esimangalisayo semali eyayibekelwe isitokhwe, ukuthengisa kunye nomvuzo.
INetherlands ibisombulula le ngxaki kangangeminyaka emininzi. Ngenkqubo eyaziwa ngokuba yilayisensi yeNqaku 23, abangenisi abavunyiweyo abayihlawuli kwaphela i-VAT yokungenisa echwebeni. Endaweni yoko, irhafu ixelwa kwingxelo ye-VAT yaseDatshi ephindaphindayo, apho ibhengezwa njengehlawulwayo kwaye, ukuba ishishini linelungelo lokuyitsala, ibangwe kwakhona kwingxelo efanayo. Kwabaninzi abangenisi, isiphumo semali esipheleleyo kumda asiyi-zero.
Esi sikhokelo sichaza indlela esebenza ngayo le nkqubo ngokwesiqhelo, ukuba ngubani ofanelekileyo, apho iyeka khona ukunceda, kunye nendlela ehambelana ngayo nemithetho emitsha ye-EU yeepasele ezinexabiso eliphantsi eyaqala ukusebenza nge-1 kaJulayi 2026. Ibhalwe ngokwembono yokuthunyelwa kwempahla, oko kuthetha ukuba sikhathalele kakhulu ukuhamba kweekhonteyina, ukungena kwerhafu kunye namaxwebhu okuthunyelwa njengoko sikhathalele ithiyori yerhafu. Lulwazi oluqhelekileyo kunokuba lucebise ngerhafu, ngoko ke qinisekisa iinkcukacha nomcebisi werhafu waseDatshi ngaphambi kokuba ufake isicelo.
Kutheni i-VAT yokungenisa impahla ilimaza ukuhamba kwemali ngaphezu kokuba uninzi lwabangenisi bempahla luvuma?
Indlela ebalwa ngayo i-VAT yokungenisa
I-VAT yokungenisa impahla eNetherlands ihlawuliswa ngexabiso eliqhelekileyo leepesenti ezingama-21 kwiimpahla ezininzi, kunye nexabiso elincitshisiweyo leepesenti ezili-9 kuluhlu olulinganiselweyo lweemveliso ezifana nokutya kunye neencwadi ezithile. Isiseko serhafu asikokuphela kwexabiso elikwi-invoyisi yakho yorhwebo. Lixabiso lempahla ethengiswayo, kunye nayo nayiphi na irhafu yempahla ehlawulwayo, kunye nezinye iirhafu kunye neerhafu ezifunekayo ekungeniseni impahla, kunye neendleko zothutho kunye ne-inshurensi ukuya kwindawo yokuqala oya kuyo ngaphakathi kwe-EU.
Loo nto yokugqibela ibamba abantu abaninzi abathenga impahla okokuqala ngqa. Ukuthunyelwa kwempahla ukusuka eShenzhen ukuya eRotterdam kongeza umthwalo wayo wolwandle kwisiseko, kwaye ukuba iimpahla sele ziyaziwa ukuba ziya kwilori ukuya kwindawo yokugcina impahla kwenye indawo kwi-EU, loo mthwalo ungaphakathi ungangeniswa. Isiphumo kukuba ityala le-VAT yokwenyani lidla ngokuba likhulu kancinci kunokuba ubalo olukhawulezileyo lwexabiso le-invoyisi lunokubonisa.
Ixabiso lemali elifihliweyo
Ngaphandle kokulibaziseka, ulandelelwano lubonakala lulula ephepheni. Umngenisi okanye umthengisi wakhe werhafu uhlawula i-VAT yokungenisa kwiDutch Customs xa isibhengezo samkelwe, iimpahla zikhutshiwe, kwaye umngenisi kamva ubuyisela loo VAT njengerhafu yokufaka kwimbuyekezo yakhe eqhelekileyo. Enyanisweni imali iphuma ebhankini kwiintsuku okanye kwiiveki ngaphambi kokuba isikhongozeli siziswe, kwaye ayibuyi de imbuyekezo ifayilishwe kwaye icutshungulwe.
Loo msantsa yindleko yokwenyani. Ishishini elifaka iingxelo zenyanga lingahlawula i-VAT kumda kwangethuba kwinyanga enye, lifake ingxelo ekupheleni kwenyanga elandelayo, lize lilinde kwakhona ukubuyiselwa imali. Ngokuxhomekeke ekubeni izikhongozeli zifika nini, umndilili wemali ebotshelelweyo uhlala phakathi kwenyanga enye ukuya kwezimbini ze-VAT yokungenisa. Abanye abacebisi bacaphula ixesha eliqhelekileyo lokuxhasa ngezimali leentsuku ezingama-60 ukuya kuma-90 ngokuthunyelwa ngakunye, nangona inani lokwenyani lixhomekeke kwinani lakho lokufaka iingxelo kunye nokuba iofisi yerhafu ihlawula ngokukhawuleza kangakanani imali ebuyiselwayo.
Ukuze wenze oku kucacileyo, khawucinge ngomthengisi wempahla ongenisa impahla enexabiso elidibeneyo le-1.2 yezigidi zeerandi ngenyanga, kunye nomndilili werhafu ye-4 ekhulwini. Isiseko se-VAT simalunga ne-1.248 yezigidi zeerandi kwaye i-VAT yokungenisa imalunga ne-262,000 yeerandi ngenyanga. Ukuba loo mali ihlala ibotshelelwe umyinge wenyanga enesiqingatha kwaye ixabiso lenkampani lemali liyi-8 ekhulwini, iindleko zonyaka zemali ziphantse zibe yi-31,000 yeerandi, konke oku kungenxa yemali engazange ibe yiyo inkampani.
| umcimbi | Umfanekiso obonisayo |
| Ixabiso leempahla zerhafu zenyanga | EUR 1,200,000 |
| Umyinge werhafu yempahla (4%) | EUR 48,000 |
| Isiseko se-VAT (ixabiso kunye nomrhumo) | EUR 1,248,000 |
| I-VAT evela ngaphandle nge-21% | I-EUR 262,080 ngenyanga |
| Imali ephakathi ebotshelelweyo (iinyanga ezili-1.5) | EUR 393,120 |
| Ixabiso lemali kwi-8% ngonyaka | Malunga ne-EUR 31,450 |
Ixabiso lemali liyinxalenye nje yomfanekiso. Imali ebambekileyo ikwathintela izigqibo zokuthenga, inyanzelisa ukurhweba okungathandekiyo phakathi kokuchithwa kwemali yokuthengisa kunye nokuhlaziywa kwesitokhwe, kwaye inokubeka uxinzelelo kwimigca yetyala ejongwa ngababolekisi. Kubathengisi be-e-commerce abasebenzisa imida emincinci, ukuhlawula amashumi amawaka ee-euro kwi-VAT ngaphambi kokuba iimpahla zithengiswe kunokuba ngumahluko phakathi koku-odola kwakhona umthengisi obalaseleyo kunye nokuphelelwa sisitokhwe.
Kukwakho nomngcipheko wexesha ongafane ubonakale kwispredishithi. Ukutyibilika kweeshedyuli zemithwalo yolwandle, ukuxinana ngexesha lexesha elinzima kuyalibazisa ukukhutshwa, kwaye isikhongozeli ebekufanele ukuba sifike kwiveki yokuqala yenyanga sinokufika kwiveki yokugqibela. Phantsi komzekelo wokuhlawula kuqala, olo tshintsho lunokunyusa imbuyekezo kwixesha lokubuyisela elahlukileyo ngokupheleleyo, ngoko ke umsantsa wemali uyakhula ngaphandle kokuba umntu agqibe kwelokuba ufanele. Ukulibaziseka kwenza isikhundla sibe sesiqikeleleka ngakumbi, kuba ukungena kwe-VAT kulandela isibhengezo seerhafu endaweni yekhalenda yeakhawunti yakho yebhanki.
Oko Kwenziwa YiLayisenisi yeCandelo lama-23
Ilayisenisi yeCandelo 23 ithathwe kwiCandelo 23 loMthetho we-VAT waseDatshi, kwaye ngesiDatshi ibizwa ngokuba yi-artikel 23 vergunning. Ivumela ishishini elivunyiweyo elingenisa iimpahla eNetherlands ukuba lihlehlise intlawulo ye-VAT yokungenisa kumda kwaye liyichaze kwimbuyekezo yalo ye-VAT eqhelekileyo endaweni yoko. Imvume ivela kwi-Dutch Tax and Customs Administration, kwaye ilayisenisi ibotshelelwe kwiqumrhu elithile elisemthethweni endaweni yokuthunyelwa okanye umzila othile.
Eminye imithombo ichaza le ndlela njenge-accounting ehlehlisiwe, nto leyo ethetha ukuba i-VAT yokungenisa imele ihlawulwe, kwaye ukuba unelungelo lokutsala i-VAT, ubanga isixa esifanayo nerhafu yokufaka kwimbuyekezo efanayo. Xa omabini amacala okungena ephelile, akukho nto ihlawulwayo kwiofisi yerhafu kwaye akukho nto kufuneka ihlawulwe kwangaphambili echwebeni.
Intlawulo kumda ngokuchasene ne-accounting ehlehlisiwe
Eyona ndlela ilula yokubona umahluko kukulandela isitya esinye kuzo zombini iinkqubo. Ngaphandle kwelayisenisi, i-VAT ihlawulwa kwiCustoms xa ikhutshwa. Ngelayisenisi, iCustoms ikhulula iimpahla ngamandla enombolo yelayisenisi ecatshulwe kwisibhengezo, kwaye intshukumo ye-VAT yenzeka kuphela ephepheni, ngaphakathi kwimbuyekezo.
| Isigaba | Ngaphandle kweNqaku 23 | NgeNqaku 23 |
| Isibhengezo seerhafu samkelwe | I-VAT yokungenisa impahla ihlolwe kwaye ihlawulwe ngoko nangoko | Inombolo yelayisenisi ecatshulweyo; akukho ntlawulo ye-VAT efunekayo kumda |
| Ukukhutshwa kwempahla | Emva kokuba i-VAT ihlawulwe okanye iqinisekisiwe | Emva kokuba isibhengezo samkelwe; i-VAT ayixhaswanga kwangaphambili |
| Imbuyekezo ye-VAT | I-VAT yokungenisa ifunyenwe njengerhafu yokufaka; kulandela imbuyekezo okanye imbuyekezo | I-VAT yokungenisa ibhengezwe njengefaneleyo kwaye itsalwe kwimbuyekezo efanayo |
| Indawo yemali | Imali iphuma kuqala ize ibuye kamva | Ngokwesiqhelo ayithathi cala kwi-VAT yokungenisa impahla |
| Ingqwalasela yolawulo | Ukuthelekisa ii-invoyisi zomthengisi kunye nembuyekezo | Ukuvumelanisa amanani angenisiweyo ngokwesiko kunye namanani abuyiselweyo |
Qaphela ukuba ikholamu esekunene ayisusi irhafu. I-VAT isabhengezwa, isaxelwa kwaye isavulelekile ukuba ihlolwe. Okunyamalalayo kukuxhaswa ngemali kwangaphambili. Loo mahluko ubalulekile xa uchaza le nkqubo kwiqela lezemali elingaqinisekanga okanye umbolekisi olumkileyo, kuba ilayisenisi ayilothuba. Ngumthetho wexesha owakhiwe lilizwe laseDatshi ngabom ukugcina iRotterdam neSchiphol zikhuphisana njengeendlela zokungena eYurophu.
Oko kungagutyungelwanga yilayisenisi
Umda wokuqala kukuba iNqaku 23 lirhoxisa i-VAT kuphela. Umrhumo werhafu yintlawulo eyahlukileyo kwaye kufuneka ihlawulwe, ngaphandle kokuba umngenisi unelungelo elahlukileyo lokuhlawula imisebenzi ehlehlisiwe, elihlala liza nesiqinisekiso salo semali. Abangenisi abacinga ukuba ilayisenisi yenza yonke ibhili yerhafu yerhafu inyamalale badla ngokumangaliswa yi-invoyisi yomrhumo elandela ukuthunyelwa kwabo kokuqala.
Umda wesibini ubandakanya iipasela ezinexabiso eliphantsi ezithunyelwa ngqo kubathengi. Apho i-VAT kumthwalo oxabisa i-150 yee-euro okanye ngaphantsi iqokelelwa nge-Import One Stop Shop, i-VAT sele ihlawuliwe kwindawo yokuthengisa, ngoko ke akukho VAT yokungenisa emele irhoxiswe kumda waseDatshi. Inqaku 23 lenzelwe imodeli yokungenisa impahla ngobuninzi, apho iimpahla zifika kwiikhonteyina, zihlale kwindawo yokugcina impahla zize zithengiswe.
Umda wesithathu awucacanga. Ilayisenisi iyaqondakala kuphela ukuba umngenisi unelungelo lokutsala i-VAT yokungenisa. Ishishini elenza izinto ezininzi ezingahlawuli i-VAT, okanye elingenakufumana irhafu yokufaka ngenxa yezizathu ezithile, liya kutshintsha endaweni yokususa iindleko zokwenyani. Kwiinkampani ezininzi zorhwebo, abathengisi abathengisa ngobuninzi kunye nabathengisi abakwi-intanethi oku akuyongxaki, kodwa kufuneka kucingwe ngaphambi kokuba isicelo singene.
Ngubani Onokuyifumana Kwaye Oko Kufunwa Zii-Dutch Tax Authority
Ayingabo bonke abangenisa impahla kwamanye amazwe abafanelekileyo, kwaye abasemagunyeni baseDatshi bajonga okungaphezulu nje kwamaphepha angenanto. Bafuna ukubona ishishini eliyinyani, elihlelekileyo nelinokuthi lihlale lithobela imithetho.
Iinkampani zaseDatshi
Inkampani esekwe eNetherlands, enengeniso rhoqo, irekhodi elicocekileyo lokuthobela irhafu kunye nolawulo olucwangcisiweyo ngokufanelekileyo, ingafaka isicelo ngokuthe ngqo. Abasemagunyeni bafuna ukubona ukuba ishishini liyaziqonda izibophelelo zalo ze-VAT, lifaka iingxelo ngexesha elifanelekileyo kwaye linokuhlengahlengisa iingeniso zalo zerhafu kunye ne-accounting yalo. Inkampani entsha engenambali kunye nenkqubo yokugcina iincwadi eziguquguqukayo inokufumanisa ukuba isicelo sayo sihlangabezana nemibuzo emininzi kunokuba inkampani ekhulileyo yokurhweba ibiya kwenza.
Iinkampani ezingezizo eze-EU nezinye iinkampani zangaphandle
Amashishini angaphandle, kuquka nabathengisi abaseTshayina, eHong Kong okanye eMelika, nawo anokuxhamla, kodwa le ndlela idla ngokungathanga ngqo. Phantsi kolwakhiwo olusetyenziswa rhoqo, inkampani yangaphandle ibhalisela i-VAT eNetherlands kwaye iqeshe ummeli wezemali, iarhente yaseDatshi egunyazisiweyo ephethe ilayisenisi okanye ifake amaxwebhu egameni layo. Ummeli usebenza njengomlamli kwiofisi yerhafu kwaye rhoqo njengonxibelelwano lwemihla ngemihla.
Ukumelwa kwezemali kukuzibophelela ngokwenene, kungekhona umgaqo. Ummeli udla ngokuba noxanduva oludibeneyo lwe-VAT yenkampani ayimeleyo, yiyo loo nto ababoneleli abathembekileyo beqhuba uhlolo lwemvelaphi, banokucela isiqinisekiso sebhanki okanye idiphozithi, kwaye bajonge iakhawunti ngokusondeleyo. Iintlawulo zahlukile kakhulu, ngoko ke kufanelekile ukucela iikowuteshini kubaboneleli abaliqela kwaye ubuze ukuba yintoni kanye kanye equkiweyo kwixabiso lenyanga.
Ixesha likwafanele liqwalaselwe. Izicelo zihlala zixelwa ukuba zithatha iiveki ezininzi ukuya kwiinyanga ezimbalwa, kuxhomekeke ekubeni ifayile iphelele na kunye nomsebenzi weofisi yerhafu ngelo xesha. Amashishini aceba ukuqaliswa kwexesha eliphezulu eYurophu kufuneka aqale inkqubo kakuhle ngaphambi kokuba abeke iodolo yawo yokuqala yokuthenga enkulu, kungekhona emva kokuba isitya sokuqala sele sisemanzini.
Amaxwebhu kunye nolawulo
Abafaki-zicelo badla ngokucelwa amaxwebhu obhaliso lwenkampani, inkcazo yomzekelo weshishini, iinkcukacha zemiyinge yokungenisa elindelekileyo kunye neendidi zemveliso, ulwazi malunga nomthengisi werhafu okanye umthumeli abaya kumsebenzisa, kunye nobungqina bokuba inombolo ye-VAT yaseDatshi kunye nenombolo ye-EORI zikhona. Inombolo ye-EORI ichaza umngenisi kwiinkqubo zerhafu ze-EU kwaye iyimfuneko kuyo nayiphi na ingxelo yerhafu.
Iirekhodi ezilungileyo zixabiso lelungelo. Ukungeniswa ngakunye okulibazisekileyo kufuneka kulandelelwe ukusuka kwisibhengezo seerhafu ukuya ekungenisweni kwembuyekezo ye-VAT, kwaye ukusuka apho ukuya kwi-invoyisi yokuthenga kunye namaxwebhu okuthutha. Amashishini akha olu xolelwaniso kwisiphelo sawo senyanga, endaweni yokuxakeka xa umphicothi-zincwadi efowuna, awafane angene engxakini.
Inqaku 23 Xa kuthelekiswa nezinye iindlela eziya kwi-EU
Inqaku lama-23 lelinye leendlela ezininzi zokusingatha i-VAT yokungenisa impahla, kwaye ukhetho olufanelekileyo luxhomekeke ekubeni iimpahla zakho ziphelela phi kwaye ngubani ozithengayo. Itheyibhile engezantsi ithelekisa iindlela ezine ezihlala zivela xa kuncokolwa nabangenisi.
| Umzila | Okulungileyo | Unyango lwe-VAT | Eyona ngxaki iphambili |
| Hlawula kwirhafu uze ubuyisele imali yakho | Abangenisi bempahla kwamanye amazwe ngamaxesha athile | I-VAT ehlawulwe kumda, ifunyenwe ngokubuyiselwa kwemali | Imali ibuyiselwa kwangaphambili |
| Ilayisenisi yeNqaku 23 | Abathumeli abaqhelekileyo abaphethe izabelo eNetherlands | I-VAT ihlehliselwe ukubuyiselwa kwemali rhoqo | Umzamo wesicelo; umsebenzi usafuneka |
| Inkqubo yerhafu 42 | Iimpahla zithunyelwa ngqo kumthengi weshishini kwelinye ilizwe le-EU | I-VAT yokungenisa ayifakwanga; ukuhanjiswa kwangaphambili kubikwa njengengaphakathi kwe-EU | Ubungqina obuqinileyo bothutho kunye nenombolo ye-VAT esebenzayo yendawo oya kuyo |
| IOSS | Imithwalo efikelela kwi-EUR 150 ithengiswa kubathengi | I-VAT eqokelelwa kwindawo yokuthengisa | Kuphela kwiipakethe ze-B2C ezinexabiso eliphantsi |
Inkqubo 42 ifanelwe kukujongwa ngokusondeleyo kuba idla ngokubhidaniswa neCandelo 23. Phantsi kwayo, iimpahla ezingeniswa eNetherlands ezithunyelwa ngoko nangoko kumthengi weshishini kwelinye ilizwe elililungu le-EU zingangeniswa ngaphandle kwe-VAT yaseDatshi, ukuba nje umngenisi unenombolo ye-VAT esebenzayo kwilizwe eliya kulo kwaye angangqina ukuba iimpahla zimkile ngokwenene. I-VAT emva koko ibalelwa kwilizwe eliya kulo. Ifanele abangenisi abasebenzisa iRotterdam njengendawo yokungena endaweni yokuba yindawo yokubamba izabelo.
Uninzi lwabangenisi abaphakathi badibanisa zombini. Inkqubo 42 iphatha izikhongozeli eziya ngqo kubathengi baseJamani okanye baseFransi, kwaye iNqaku 23 ligubungela isitokhwe esihlala kwindawo yokugcina impahla yaseDatshi. Umthengisi wempahla oqondayo ukuhamba kwempahla zombini unokucwangcisa ityala lomthwalo, isibhengezo serhafu kunye nothutho oluya ngaphakathi elizweni malunga nonyango olufanelekileyo ngaphambi kokuba inqanawa ihambe.
Iziganeko Ezintathu Apho Amanani Atshintsha Khona
Umthengisi wezinto ze-elektroniki waseShenzhen onevenkile yokugcina impahla yaseDatshi
Umthengisi uthumela iikhonteyina ezigcweleyo zezixhobo ezivela eShenzhen ukuya kwindawo yokugcina impahla yomntu wesithathu kufutshane neRotterdam aze athengise kwiimarike kulo lonke elaseYurophu. Zonke iikhonteyina zithwala i-VAT enkulu yokungenisa, kwaye isitokhwe siyabuyiselwa emva kweeveki ezimbalwa. Le yimeko yencwadi yeCandelo lama-23. Umthengisi ubhalisela i-VAT yaseDatshi, atyumbe ummeli wezemali, kwaye zonke iikhonteyina zingeniswa ngenombolo yelayisenisi kwisibhengezo. Imali eyayihlala kwiofisi yerhafu ixhasa iodolo elandelayo yokuthenga endaweni yoko.
Umthengisi othengisa ngobuninzi ukhonza abathengi baseJamani
Umthengisi wempahla ethengiswa ngobuninzi uzisa iimpahla eRotterdam, kodwa phantse zonke zithengiswa kubathengisi baseJamani kwiintsuku nje ezimbalwa emva kokufika. Ukuba nelayisenisi yaseDatshi kuya kunceda, kodwa iNkqubo 42 inokulingana ngcono kuba iimpahla ziphuma eNetherlands ngokukhawuleza kwaye isikhundla se-VAT yaseJamani siphathwa apho umthengi akhoyo. Umthengisi wempahla ethengiswa ngobuninzi ufuna inombolo ye-VAT yaseJamani, ubungqina bokuthutha obucocekileyo kunye nomthengisi werhafu owaziyo indlela yokubhala isibhengezo ngokuchanekileyo. Apha ingqiqo yerhafu ilandela indlela ebonakalayo yeempahla.
Uphawu olutsha oluvavanya imarike yaseYurophu
Uphawu oluncinci luthumela iipalethi ezimbalwa ngekota lusebenzisa i-LCL kwaye alukho eDatshi. I-VAT yokungenisa incinci kakhulu ngokwemigaqo epheleleyo, kwaye iindleko zokumelwa kwemali zinokuba ngaphezulu kwenzuzo yezemali. Kwishishini elikweli nqanaba, ukuhlawula i-VAT kumda kunye nokuyifumana kwakhona kudla ngokuba lukhetho olusengqiqweni, ubuncinane de kube yimithamo evumela ilayisenisi. Into ebalulekileyo kukuphinda ujonge isigqibo njengoko ishishini likhula, endaweni yokuhlala kwindlela emiselweyo ngaphandle komkhwa.
Ukusuka kwisicelo ukuya ekuthunyelweni kokuqala okulibazisekileyo
Ngaphambi kokuba ufake isicelo
Qala ngokumakisha ukuhamba korhwebo. Zingena phi iimpahla kwi-EU, zigcinwa phi, ngubani umthengi, kwaye ngawaphi amazwe ekuya kufuneka i-VAT ekugqibeleni? Ukuphendula le mibuzo ngokunyaniseka kudla ngokutyhila ukuba iNqaku 23, iNkqubo 42 okanye umxube wazo zombini zifanelekile na. Emva koko qinisekisa ukuba inkampani inayo, okanye inokufumana, inombolo ye-VAT yaseDatshi, inombolo ye-EORI kunye nomthengisi werhafu ofanelekileyo.
Isicelo ngokwaso
Xa sele kulungisiwe, isicelo sithunyelwa, ngesiqhelo ngoncedo lommeli wezemali okanye umcebisi werhafu kumashishini angaphandle. Iofisi yerhafu ihlola ishishini, ingabuza imibuzo yokulandelela, kwaye ingacela amaxwebhu okanye iziqinisekiso ezongezelelweyo. Inkqubo idla ngokuhamba ngokukhawuleza xa ifayile igqityiwe, isicwangciso seshishini sihambelana kwaye umntu oqhagamshelana naye uphendula ngokukhawuleza.
Ngelixa isicelo sisalindile, musa ukulibazisa ukuthunyelwa kwezinto esele zibhukishiwe. Iimpahla zisenokungeniswa nge-VAT ehlawulwe kumda kwaye zibuyiselwe emva koko. Nje ukuba ilayisenisi inikwe, ukuthunyelwa kwezinto kamva kuya kutshintshela kwi-accounting ehlehlisiwe.
Ukuthunyelwa kokuqala okulibazisekileyo
Izikhongozeli ezimbalwa zokuqala emva kokuvunywa zifanelwe yingqwalasela eyongezelelweyo. Inombolo yelayisenisi kufuneka ivele ngokuchanekileyo kwisibhengezo serhafu, umthengisi kufuneka aziswe ngolu hlobo lutsha, kwaye iqela le-accounting kufuneka lilungele ukunika ingxelo ngokufanelekileyo ngempahla engenayo kwimbuyekezo elandelayo. Ixesha elifutshane lovavanyo kunye nokuhlolwa ngononophelo libamba uninzi lweempazamo ngaphambi kokuba ziphindaphindeke. Kukwanceda ukuqhuba ulungelelwaniso emva kwenyanga yokuqala, ukuthelekisa okungenisiweyo kwerhafu, ii-invoyisi kunye namanani kumgca wokubuyisela i-VAT ngomgca.
Yintoni Etshintshileyo Ngo-2026 Nesizathu Sokuba Ukurhoxiswa Kwexesha Kubaluleke Ngakumbi Ngoku
Imvelaphi yomthetho yabangenisi baseYurophu itshintshile ngo-2026, kwaye utshintsho lwenza ukuba indlela yokungena kwemali ibe luncedo ngakumbi, kungabi ngaphantsi. Ukususela nge-1 kaJulayi 2026 i-EU yaphelisa ukukhululwa kwayo kwirhafu yempahla exabiso liphantsi. Endaweni yayo, irhafu yexeshana ye-3 euros ngento nganye isebenza kwiipasela ezixabisa ukuya kuthi ga kwi-150 euros ezithunyelwa ngaphandle kwe-EU ngqo kubathengi. Ngokwesikhokelo sikarhulumente waseDatshi, ihlala isebenza kude kube yi-1 kaJulayi 2028, emva koko irhafu eqhelekileyo ye-EU isebenza kwezi mpahla.
Irhafu ihlawuliswa ngento nganye, oko kukuthi ngohlobo lwemveliso ngokwesihloko serhafu, kungekhona ngepasela nganye. Ibhokisi enee-T-shirts ezintlanu ezifanayo inomrhumo omnye we-euro ezi-3, ngelixa ibhokisi ene-T-shirt kunye newotshi inee-euro ezi-6. Ngenxa yokuba umrhumo werhafu uyinxalenye yesiseko se-VAT, intlawulo eyongezelelweyo inyusa i-VAT ehlawulwa kwezi mpahla.
Kulindeleke ukuba intlawulo yokuphatha yaseYurophu yemithwalo enexabiso eliphantsi ilandelwe ngoNovemba ka-2026, exelwe ngokubanzi malunga ne-2 yee-euro ngepasela nganye, nangona isixa sokugqibela kunye nomhla wokuqala kufuneka kuqinisekiswe ngokuchasene nezibhengezo ezisemthethweni. Abacebisi baseDatshi bakwabika ukuba iNetherlands yathi ngoJuni ka-2026 ayizukuzisa umrhumo wokuphatha owahlukileyo wesizwe okwangoku kwaye iza kuqala ijonge imiphumo yentlawulo ye-EU iyonke.
| umhla | utshintsho | Oko kuthetha ukuthini kubangenisi bempahla kwamanye amazwe |
| Kude kube ngumhla wama-30 kweyeSilimela ngo-2026 | Iipasela ezifikelela kwi-EUR 150 zingena ngaphandle kwerhafu; i-VAT yokungenisa isasebenza | Isiseko esidala sokuhamba kwe-B2C enexabiso eliphantsi |
| 1 Julayi 2026 | Umrhumo wexeshana othe tyaba we-EUR 3 ngento nganye kwiipasela ukuya kuthi ga kwi-EUR 150 | Irhafu inyusa isiseko se-VAT; ukuhlelwa kwezinto kubalulekile |
| Novemba 2026 (kulindeleke) | Umrhumo wokuphatha impahla exabiso liphantsi kwi-EU ngokubanzi | Uhlahlo-lwabiwo mali lwentlawulo encinci ngepasela; qinisekisa iinkcukacha zokugqibela |
| 1 Julayi 2028 | Irhafu eqhelekileyo ye-EU ithatha indawo yerhafu ethe tyaba | Iikhowudi ze-HS ezichanekileyo kunye noxabiso zibaluleka kakhulu |
Kungaba lula ukuzifunda ezi nguqu njengeendaba ezimbi kubathengisi abasebenzisa iipasela kuphela, kodwa umyalezo wabangenisi beekhonteyina wahlukile. Ukuphela kwexesha lokungabikho kwerhafu kubonisa imeko yerhafu eqhutywa kakhulu yidatha, kunye nokuhlolwa okungqongqo kohlu lweerhafu, ixabiso kunye nezibhengezo. Abangenisi abasele benobhaliso olucocekileyo nolubhalwe kakuhle phantsi kwelayisenisi yeNqaku lama-23 bakwindawo engcono kuloo meko kunabo baphucula ukuthunyelwa ngakunye.
Kubathengisi abakhonza abathengi baseYurophu ngomxube weepasela ezithe ngqo kunye nesitokhwe esikhulu, impendulo enengqondo yimodeli yokwahlulahlula. Iipasela ezinexabiso eliphantsi ziyaqhubeka phantsi kwe-IOSS kunye nerhafu entsha exabisa imilinganiselo yemveliso, ngelixa isitokhwe esiphezulu sithuthwa kwiikhonteyina phantsi kweNqaku 23 okanye iNkqubo 42, nto leyo ekhulula imali ebingayi kuphuma kwi-VAT yokungenisa.
Ixesha lotshintsho nalo libalulekile. Njengoko kulindeleke ukuba umrhumo wokuphatha izinto uhlawulwe kwiiveki ezimbalwa kunye neerhafu ezisemgangathweni ezifunekayo ngo-2028, abathumeli bamazwe banethuba lokujonga yonke indlela abayisebenzisayo eYurophu. Iinkampani ezijonga kwakhona udidi, ixabiso kunye nonyango lwe-VAT ngoku, endaweni yokuba emva kotshintsho lomthetho olandelayo, zichitha ixesha elincinci zicima umlilo kwaye zicwangcisa isitokhwe. Ukuhlehliswa kwexabiso yinxalenye yolu phononongo, kodwa yinxalenye ebuyisela imali kwishishini ngokukhawuleza.
Iimpazamo eziqhelekileyo eziguqula inzuzo ye-Cash Flow ibe yiNtloko
Uxolelwaniso olubuthathaka
Ingxaki eqhelekileyo ayilolayisenisi ngokwayo kodwa ngamaphepha angasemva kwayo. Ukuba i-VAT yokungenisa ebhengezwe kwifomu yokungenisa ayihambelani neengxelo zerhafu, iofisi yerhafu iya kubuza imibuzo, kwaye iimpendulo zithatha ixesha. Yakha inkqubo yenyanga nganye edibanisa isibhengezo ngasinye serhafu kumgca ohambelanayo kwifomu yokungenisa, kwaye ugcine iifayile ezixhasayo zidibene.
Amaxabiso angalunganga eerhafu kunye neekhowudi zerhafu
Ukungaxabisi ixabiso lempahla okanye ukusebenzisa ikhowudi yerhafu engalunganga kuchaphazela zombini irhafu kunye nesiseko se-VAT. Iimpazamo ezibonakala zincinci kwimpahla enye ziya kuba nkulu xa ziphindaphindwa kwiikhonteyina ezininzi. Njengoko imithetho yerhafu itshintsha ngo-2026, ukuhlelwa kufanele kuqwalaselwe ngendlela efanayo namaxabiso.
Kukwabalulekile ukukhumbula ukuba amagunya eerhafu athelekisa izibhengezo ngokuchasene namaxwebhu ezothutho, ii-invoyisi, kwaye, ngakumbi, idatha evela kweminye imithombo. Ukungaguquguquki kuzo zonke lelona khuselo lingcono ekulibazisekeni komda.
Ukungayinaki indima yommeli wezemali
Ezinye iinkampani zangaphandle ziphatha ummeli wazo wezemali njengebhokisi yeposi endaweni yokuba liqabane. Ngenxa yokuba ummeli uhlala enoxanduva lwesikhundla se-VAT, uya kufuna ulwazi olufike ngexesha malunga nomthamo, abathengi kunye naluphi na utshintsho kwimodeli yeshishini. Ukuyigcina inolwazi kuthintela izinto ezingalindelekanga, kwaye ummeli olungileyo uya kuziphawula iingxaki ngaphambi kokuba zikhule.
Ukuphatha ukulibaziseka njengemali yasimahla
Ukubalwa kwemali okulibazisekileyo kususa ukuxhaswa kwemali kwangaphambili, kodwa i-VAT ihlala iyimbopheleleko yokwenyani ekufuneka ixelwe ngokuchanekileyo. Abangenisi abalahlekelwa lilungelo labo lokutsalwa imali, umzekelo ngenxa yokuba imodeli yeshishini itshintsha, banokufumanisa ukuba indlela eyayikade ingathathi cala ngequbuliso idala intlawulo yokwenyani. Hlola isikhundla nanini na xa ishishini litshintsha.
Uphicotho-zincwadi, Ababolekisi kunye neNgxelo yezeMali
Ilayisenisi yeCandelo lama-23 iyayitshintsha indlela i-VAT yokungenisa evela ngayo kwiiakhawunti zakho. Ngenxa yokuba akukho mali ithunyelwayo kumda, i-VAT ibonakala njengetyala kunye nemali efunyenweyo kwimbuyiselo efanayo, kwaye isiphumo sayo sidla ngokuba lilize. Amaqela ezemali kufuneka aqinisekise ukuba unyango lwe-ledger lubhaliwe ukuze abahloli nababolekisi bakwazi ukululandela ngokulula.
Ababolekisi abaxhasa ngezimali uluhlu lwempahla badla ngokuyithanda le nkqubo kuba isusa inxalenye enye eshukumayo kumjikelo wemali yokusebenza. Ababoneleli ngezimali zorhwebo basenokufuna ukubona ilayisenisi kunye neembuyekezo zamva nje, ngoko gcina iikopi zilungile. Irekhodi ecocekileyo yembuyekezo echanekileyo inokunceda kwiingxoxo zemigaqo engcono yetyala.
Ngokwembono yomngcipheko, iofisi yerhafu yaseDatshi ingahlola ukungeniswa okulibazisiweyo kanye njengokuba ihlola nayiphi na enye indawo ye-VAT. Inzuzo yeerekhodi ezilungileyo kukuba uhlolo luba yinto eqhelekileyo yokutshintshiselana kunokuba lube yingxaki, kwaye oko kuxabisa ngaphezu kwayo nayiphi na inzuzo yenyanga nganye yokuhamba kwemali.
Indlela Ukuthunyelwa Kweenqanawa Eziphezulu Okuhambelana Ngayo Nesicwangciso Sokurhoxisa Imali
Ulwakhiwo lwerhafu lusebenza kuphela xa izinto ezisebenza ngasemva kwazo zicocekile. Ukusukela ngo-2010, iTopway Shipping, enekomkhulu layo eShenzhen, eTshayina, ibonelele ngezisombululo zezinto ezisebenza ngekhontrakthi ye-e-commerce, kwaye iqela layo eliyisunguleyo lizisa amava angaphezu kweminyaka eli-15 kwizinto ezisebenza ngekhontrakthi yamazwe ngamazwe kunye nokususwa kwerhafu, igxile kakhulu kwezothutho oluya eTshayina ukuya e-US. Loo mvelaphi ibalulekile apha, kuba unyango lwe-VAT yaseDatshi lugqitywa ngumgangatho wamaxwebhu okuthumela ngaphambi kokuba nabani na avule ingxelo yerhafu.
Kubathengisi abaninzi, umceli mngeni osebenzayo kukulungelelanisa kunokuba lulwazi. Umthumeli eTshayina, umthumeli wempahla, umthengisi werhafu waseDatshi, ummeli wezezimali kunye nendawo yokugcina impahla nganye iphethe iqhekeza elinye lefayile. Xa omnye wabo esebenzisa inkcazo yemveliso eyahlukileyo okanye igama lomthengisi, ukungafani kuhamba yonke indlela ukuya kwimbuyekezo ye-VAT. Ukusebenza nomthumeli oqonda lonke uthotho, kwaye onokuthetha neqela ngalinye ngolwimi lomsebenzi wabo, kunciphisa inani leemvumelwano apho iimpazamo zingena khona.
Iinkonzo zeTopway zigubungela lonke uthotho, ukusuka ekuthuthweni kokuqala kunye nokugcinwa kwempahla phesheya ukuya ekususweni kwempahla yerhafu kunye nokuhanjiswa kwempahla okuhamba ikhilomitha yokugqibela. Kwicala lolwandle, inkampani inikezela ngeenkonzo eziguquguqukayo zomthwalo ogcweleyo kunye nomthwalo ongaphantsi kwesikhongozeli ukusuka eTshayina ukuya kumazibuko amakhulu kwihlabathi liphela. Umthumeli ozalisa isikhongozeli sonke somthumeli waseDatshi angasebenzisa i-FCL, ngelixa umthengisi omncinci ovavanya imakethi yaseYurophu anokuhlanganisa imithwalo nge-LCL ngaphandle kokulinda ukuzalisa ibhokisi. Kwimithwalo eya eNetherlands, abathumeli kufuneka baqinisekise ishedyuli ethile yokuhamba kunye nenqanawa kunye neqela.
Enyanisweni, umntu othumela impahla uxhasa icebo leNqaku 23 ngokufumana iziseko ezichanekileyo. Ii-invoyisi zorhwebo ezihambelanayo, iikhowudi ze-HS ezichanekileyo, iinkcukacha ezicacileyo zomthumeli kunye nenombolo ye-EORI echanekileyo kumaphepha konke kwenza ubomi bube lula kumthengisi werhafu waseDatshi nakummeli wezemali osayina ukubuyiswa kwe-VAT. Amava okususwa kwerhafu eTopway anceda abathumeli ukuba baphephe ukungangqinelani phakathi kwamaxwebhu okuthumela impahla ngaphandle ephuma eTshayina kunye namaxwebhu afakwe eYurophu.
Ukugcinwa kwempahla phesheya kunye nokuhanjiswa kwempahla ngokukhawuleza kugqiba umfanekiso wabathengisi abagcina impahla kufutshane nabathengi babo baseYurophu. Iimpahla ezigcinwe kwindawo yokugcina impahla emva kokungeniswa zingathengiswa ngaphandle kwemigaqo emitsha yemida, kwaye imali egciniweyo ngokuhlehlisa i-VAT yokungenisa impahla inokudluliselwa kwi-odolo elandelayo yokuthenga. Amashishini acinga ngale modeli anokuthetha neTopway malunga nokulungelelanisa izicwangciso zothutho, imihla yokufika kwindawo yokugcina impahla kunye neeshedyuli zokuhanjiswa kwayo kunye nokuseta irhafu kunye nerhafu.
Indlela Esebenzayo Yokugqiba Ukuba Inqaku 23 Lifanelekile Na
Uvavanyo olulula kakhulu kukubala. Thatha isiseko se-VAT yenyanga osilindeleyo, sebenzisa i-21 pesenti, cinga ukuba imali ihlala ibotshelelwe malunga nenyanga enesiqingatha, kwaye uphindaphinde ngexabiso lakho lemali. Itheyibhile engezantsi ibonisa ukuba loo nto ibukeka njani kwiivolumu ezine ezahlukeneyo zokungenisa, usebenzisa i-8 pesenti yexabiso lemali njengomzekelo.
| Isiseko se-VAT yenyanga | I-VAT yokungenisa ngenyanga (21%) | Imali ephakathi ebotshelelweyo | Ixabiso lonyaka lenkxaso-mali kwi-8% |
| EUR 250,000 | EUR 52,500 | EUR 78,750 | EUR 6,300 |
| EUR 500,000 | EUR 105,000 | EUR 157,500 | EUR 12,600 |
| EUR 1,000,000 | EUR 210,000 | EUR 315,000 | EUR 25,200 |
| EUR 2,000,000 | EUR 420,000 | EUR 630,000 | EUR 50,400 |
Beka loo manani ngokwexabiso lenkqubo: iifizi zokumelwa kwemali, ixesha lomcebisi, iindleko zesiqinisekiso ezinokubakho kunye nomzamo wangaphakathi wokuvumelanisa. Kumntu ongenisa impahla kwelinye ilizwe kwicala elisezantsi, ilayisenisi inokuba yinto encinci. Kwicala eliphezulu kudla ngokuba luloyiso olucacileyo. Ungalibali nenzuzo engeyoyemali, ebangelwa kukungabikho kwemali okubangelwa yi-VAT engahlawulwanga kunye nokuvunyelwa kwentlawulo okumbalwa ekufuneka kulandelwe ngaphambi kokuba kukhululwe.
Ukukhula yenye into ebalulekileyo. Ishishini elilindele ukuphinda kabini inani lalo kunyaka ngamnye kufuneka lilinganise isigqibo ngokuthelekisa namanani onyaka olandelayo, kuba ukufaka isicelo kuthatha ixesha kwaye ilayisenisi iya kuba luncedo ixesha elide emva kwekota yokuqala.
Kwakhona kunceda ukuqhuba isigqibo sidlule kubantu abaza kuphila naso. Iqela lezemali liyazi ixabiso lokwenyani lemali kunye nokuthembeka kwembuyekezo, iqela lokusebenza liyazi ukuba zingaphi izikhongozeli ezifikayo ngenyanga eqhelekileyo kunye nokuba iishedyuli ziyadlula kangaphi, kwaye umthengisi werhafu uyazi ukuba izibhengezo zidlula kakuhle kangakanani namhlanje. Iworkshop emfutshane enazo zontathu idla ngokuvelisa impendulo ethembekileyo ngakumbi kunohlalutyo oluqhutywa yirhafu kuphela, kwaye ijongana nemiba esebenzayo, efana nokuba ngubani ocaphula inombolo yelayisenisi kwisibhengezo, ngaphambi kokuba ibe kukulibaziseka.
isiphelo
Inqaku lama-23 aliloqhinga ngendlela yokuba lithuba. Luphawu olucwangcisiweyo lwenkqubo ye-VAT yaseDatshi oluvumela abangenisi abavunyiweyo ukuba baxele nge-VAT yokungenisa kwimbuyekezo yabo endaweni yokuyihlawula echwebeni, kwaye abadlali abakhulu bayayisebenzisa kuba isiphumo sokuhamba kwemali sikhulu kakhulu. Kwabangenisi abaqhelekileyo abanelungelo lokutsala i-VAT, iguqula umthwalo wokubuyisela imali kwangaphambili ube yingxelo yokugcina iincwadi.
Ukulungiselela imivuzo yesikimu. Beka umzobo wokuhamba korhwebo lwakho, khetha phakathi kweNqaku 23 kunye neNkqubo 42 ngokusekwe kwindawo apho iimpahla zakho ziphelela khona, uhlahlo-lwabiwo mali lokumelwa kwemali ukuba ungaphandle kwe-EU, kwaye ugcine iirekhodi zakho zerhafu kunye ne-VAT zihambelana kakuhle. Hlanganisa oko nomthengisi ohambisa amaxwebhu acocekileyo kunye nomthwalo wolwandle othembekileyo, kwaye inzuzo ihambelana nesikhongozeli ngasinye. Imithetho ejikeleze iipasele zexabiso eliphantsi iyatshintsha ngo-2026, ngoko ke jonga iinkcukacha zangoku nomcebisi wakho kunye nomthengisi wakho werhafu ngaphambi kokuba uzibophelele.
FAQs
Q: Ingaba iNqaku 23 lithetha ukuba andihlawuli i-VAT konke konke?
A: Hayi. I-VAT yokungenisa isabhengezwa kwingxelo yakho ye-VAT yaseDatshi. Ukuba unelungelo elipheleleyo lokutsala imali, isixa esifanayo siyabuyiselwa kuloo ngxelo, ngoko ke akukho ntlawulo iphumayo, kodwa irhafu ihlala ixelwa kwaye iphicothwa.
Q: Ngaba inkampani engaphandle kwe-EU ingayisebenzisa iNqaku 23?
A: Ngokubanzi ewe, rhoqo ngobhaliso lwe-VAT yaseDatshi kunye nommeli wezemali. Imithetho kunye nendlela yokusebenza inokutshintsha, ngoko qinisekisa indlela yangoku kunye nomcebisi werhafu waseDatshi.
Q: Ingaba ilayisenisi nayo iyayirhoxisa irhafu yerhafu?
A: Hayi. Igubungela i-VAT yokungenisa kuphela. Irhafu yempahla erhafelwayo ihlawulwa ngokwahlukeneyo ngaphandle kokuba unegunya elahlukileyo lokuhlawula irhafu ehlehlisiwe.
Q: Ihlala ithatha ixesha elingakanani imvume?
A: Iingxelo ziqala kwiiveki ezimbalwa ukuya kwiinyanga ezimbalwa, kuxhomekeke kwifayile kunye nomsebenzi weofisi yerhafu. Qala kwangethuba kwaye ulungiselele amaxwebhu apheleleyo.
Q: Ingaba iNqaku 23 liyasebenza kwiipasela ezithengiswa nge-IOSS?
A: Hayi. Xa i-VAT kumthwalo onexabiso eliphantsi iqokelelwa nge-IOSS kwindawo yokuthengisa, akukho VAT yokungenisa emele irhoxiswe kumda waseDatshi.
