Imida ye-VAT ngokweLizwe le-EU: Itheyibhile yeReferensi eKhawulezayo ka-2026
intshayelelo
Buza abathumeli abalishumi ukuba yintoni na umda wobhaliso lwe-VAT kwiManyano yaseYurophu kwaye mhlawumbi uya kuva iimpendulo ezilishumi ezahlukeneyo. Isizathu silula: akukho nani linye. Ilizwe ngalinye kula mazwe angama-27 angamalungu libeka ukukhululwa kwalo kumashishini amancinci, umthetho owahlukileyo we-EU ulawula ukuthengiswa kwemida engaphaya kwemida, kwaye umaleko wesithathu wemithetho usebenza kubathengisi abathumela kwi-EU bevela ngaphandle kwayo. Kumthengisi wempahla, uphawu lwe-e-commerce okanye umthengisi othumela ngqo kwifektri eTshayina, ukuxuba la maleko yenye yeempazamo ezibiza kakhulu ekungeneni kwimarike ye-EU.
Esi sikhokelo sisalathiso esikhawulezileyo sika-2026. Siqokelela umda wasekhaya welizwe ngalinye elilungu le-EU kwitheyibhile enye, sichaza indlela isicwangciso se-SME esinqumla imida ye-€100,000 kunye nomda wokuthengisa umgama we-€10,000 obekwe ngayo phezulu kwezo zibalo zelizwe, kwaye sihamba ngotshintsho oluqale ukusebenza okanye olwabhengezwa kulo nyaka, kubandakanya nokuphela kokukhululwa kwirhafu yerhafu ye-€150 ngomhla woku-1 kuJulayi 2026. Okubaluleke kakhulu, sichaza apho imingcele iyeka khona ukusebenza, kuba kubathengisi abaninzi abangengabo abe-EU abaze bafake isicelo kwaphela.
Inqaku malunga nokuchaneka ngaphambi kokuba siqale. Amanani angezantsi asebenzisa idatha ye-Tax Foundation kaJuni 2026, isikhokelo senqanaba le-EU kunye ne-country trackers ezazikho ngoSeptemba 2026. Imida ihlaziywa rhoqo, amazwe amaninzi aneenguqu ezisalindileyo, kwaye imithombo epapashiweyo ngamanye amaxesha ayivumelani. Phatha eli nqaku njengesixhobo sokucwangcisa, kwaye uqinisekise inombolo yokugqibela nomcebisi werhafu wasekuhlaleni okanye igunya lerhafu likazwelonke ngaphambi kokuba uthathe amanyathelo ngalo.
Kutheni Imida ye-VAT Ibaluleke Kakhulu Kwizinto Zokusebenza Kunokuba Abantu Abaninzi Becinga
I-VAT idla ngokuphathwa njengesihloko se-accounting esihlala phantsi kothutho. Enyanisweni, ibumba uthutho ngokwalo. Nokuba kufuneka ubhalise kwi-VAT kwilizwe oya kulo kuthathwa isigqibo sokuba ngubani onokusebenza njengomthumeli werekhodi, nokuba i-VAT yokungenisa inokuthi irhoxiswe okanye kufuneka ihlawulwe kumda, nokuba ipasela ingathengiswa na irhafu ehanjisiweyo, kwaye nokuba umthumeli uza kwala iimpahla emnyango kuba ityala lerhafu elingalindelekanga lifika kunye nazo.
Umbuzo ongundoqo uphambili kuyo yonke le nto. Ishishini elincinci elise-EU elihlala phantsi komda walo wokuxolelwa ekhaya lingenza i-invoyisi ngaphandle kwe-VAT kwaye liphephe ukubuyiselwa kwemali rhoqo, kodwa alinakukwazi ukubuyisa i-VAT eliyihlawulayo kwizinto elizithengileyo. Ishishini elingaphezulu komgca kufuneka libhalise, lihlawulise i-VAT, lifake iingxelo kwaye, xa kuthengwa abathengi abangaphaya kwemida, ligqibe phakathi kwe-One Stop Shop kunye nobhaliso lwasekuhlaleni. Isiphumo ngasinye sitshintsha iindleko zomhlaba kunye nokuhamba kwemali, nto leyo kanye abathengi bempahla abayikhathaleleyo.
Kukho isizathu sesibini sokuba esi sihloko sifanele siqwalaselwe. Imida ibhalwe kumashishini asekwe kwilizwe elithile. Abathengisi abaseTshayina, eHong Kong, eUnited States okanye naphi na ngaphandle kwe-EU ngokubanzi abafanelekanga ukufumana ezo zikhululo, kwaye lelo liqela elisetyenziswa kakhulu ngabathumeli mihla le. Ukufunda itheyibhile yomda ngaphandle kokwazi ukuba yeyiphi imithetho esebenzayo kwishishini lakho elisemthethweni kuvelisa intuthuzelo yobuxoki, kwaye intuthuzelo yobuxoki ikhokelela kwisitokhwe esingabhaliswanga kwindawo yokugcina impahla, kuluhlu lwemarike oluvaliweyo kunye neerhafu ezingasemva kunye nezohlwayo.
Eli nqaku lizahlula ngononophelo iileya ukuze ukwazi ukubona ukuba loluphi umgca wetafile ofanelekileyo kuwe.
Imida Emithathu Eyahlukeneyo, Nesizathu Sokuba Idideke
Xa abantu besithi “umda we-VAT” basenokuba bathetha ngemithetho emithathu engadibaniyo. Ukuyigcina yahlukile yeyona nto iluncedo onokuyenza ngaphambi kokuba ufunde nayiphi na idatha yelizwe.
Umda wamashishini amancinci asekhaya
Lonke ilizwe elililungu le-EU linokuzikhulula amashishini amancinci kakhulu asekwe kummandla walo ekuhlawuliseni i-VAT. Eli linani elithethwa kakhulu ngamanqaku xa lisebenzisa eli binzana. Ukusukela nge-1 kaJanuwari 2025, i-Directive (EU) 2020/285 ibeka ixabiso lasekhaya kwi-€85,000, ngoko akukho lizwe linokubeka umda ongaphezulu kwelo nqanaba, nangona uninzi lubeka eli xabiso liphantsi kakhulu. Amashishini angaphantsi komgca adla ngokufaka i-invoyisi ngaphandle kwe-VAT, awafaki mbuyekezo rhoqo kwaye awanakutsala i-VAT engenayo.
Iinkcukacha zahlukile kakhulu. Amanye amazwe ahlulahlula imiqathango ngokwemisebenzi, ngoko ke iFransi neIreland zinomgca omnye weempahla kunye nomgca ophantsi weenkonzo. Amanye alinganisa iinyanga ezilishumi elinesibini ezijikelezayo kwaye amanye unyaka wekhalenda. Amanye ongeza iingcango eziphakathi konyaka: eJamani, ukuwela i-€100,000 phakathi nonyaka kukwenza uxanduva lokuhlawula i-VAT kuloo invoyisi endaweni yokuza kutsho ngoJanuwari olandelayo.
Inkqubo ye-SME enqumla imida eyi-€100,000
Kwakhona ukusukela ngoJanuwari 2025, ishishini elincinci elisekwe kwilizwe elinye eliyilungu linokufaka isicelo sokuxolelwa kwamanye amazwe angamalungu, ukuba nje ingeniso yalo iyonke kwi-EU ihlala ingaphantsi kwe-€100,000 kwaye ingeniso yalo kwelinye ilizwe ihlala ingaphantsi komda welizwe elo. Umthengisi wazisa igunya lakhe lerhafu yasekhaya kwaye ufumana isihlonzi esiphela ngo-EX. Ngaphambi kowama-2025 uxolelo lwalumiswa kumda welizwe. Ngoku lunokuhamba.
Le nkqubo inomda wokufaneleka obalulekileyo kubaphulaphuli bethu: ivulelekile kuphela kumashishini asekwe kwi-EU. Umthengisi eShenzhen okanye eLos Angeles akanakuyisebenzisa. Ayincedi eSpain, apho umthengisi wangaphandle angaxolelwa ukuba aboleke imali.
Umlinganiselo wokuthengisa umgama we-€10,000
Ukususela nge-1 kaJulayi 2021, amashishini asekwe yi-EU athengisa iimpahla kubathengi kwamanye amazwe angamalungu asebenzisa i-VAT yelizwe eliya kulo xa intengiso yabo ye-B2C edibeneyo idlula i-€10,000 kunyaka wekhalenda. Ngaphantsi kwelo nani basenokuthi bahlawulise i-VAT yelizwe lasekhaya. Ngaphezulu kwayo bahlawulisa i-VAT ngexabiso lendawo yomthengi, bedla ngokuyixela nge-One Stop Shop. Njengeskimu se-SME, lo ngumthetho wababoneleli abasekwe kwilizwe elinye elilungu. Asiyomvume yasimahla kubathengisi abangaphandle kwe-EU.
Akukho mda konke konke kubathengisi abangekabikho semthethweni
Ishishini elingasekwanga kwilizwe apho lenza khona unikezelo oluhlawuliswa irhafu ngokubanzi alifumani mingcele. Ukuba ugcina isitokhwe eJamani, eFransi okanye ePoland uze usithengise apho, ubhaliso lwe-VAT luyimfuneko kwintengiso yokuqala, nokuba ingakanani na. Lo ngumthetho obamba abathengisi bemarike abasebenzisa amaziko okufezekisa kunye nabani na othumela iipallet kwindawo yokugcina impahla yomntu wesithathu kwi-EU.
Gcina oku engqondweni xa ufunda itheyibhile yelizwe kwicandelo elilandelayo. Idwelisa imiqathango yasekhaya yamashishini asekuhlaleni. Ayiloluhlu lwemali umthengisi ongengowase-EU anokuthengisa ngaphambi kokuba abhalise.
| Ulwaleko | isixa | Isebenza kubani | Oko kubangelwa yiyo |
| Umlinganiselo wamashishini amancinci asekhaya | Ifikelele kwi-€85,000; uninzi lwamazwe luyibeka phantsi | Amashishini asekwe kuloo rhulumente olilungu | Ubhaliso lwe-VAT kwilizwe lasekhaya |
| Inkqubo ye-SME enqumla imida | Ingeniso ye-€100,000 kwi-EU yonke | Amashishini amancinci asekwe kwi-EU kuphela | Ukukhululwa kwamanye amazwe ngokusebenzisa i-EX identifier |
| Umlinganiselo wokuthengisa umgama | Intengiso ye-B2C ye-EU yonke ye-€10,000 | Abathengisi basekwe kwilizwe elinye elilungu | I-VAT yelizwe oya kulo, ngesiqhelo nge-OSS |
| Abathengisi abangaziwayo | nanye | Abathengisi abangaphandle kwe-EU okanye ngaphandle kwelizwe elibonelela ngeenkonzo | Ubhaliso oluvela kubonelelo lokuqala olurhafiswayo |
Itheyibhile yokuKhangela ngokukhawuleza ka-2026: Imida ye-VAT yasekhaya kuwo onke amazwe angama-27 angamalungu
Le theyibhile ingezantsi idwelisa umda wokuxolelwa kwi-VAT yamashishini amancinci osetyenziswa kumashishini asekwe kwilizwe ngalinye elilungu le-EU ngo-2026. Isekelwe ikakhulu kwidatha ye-Tax Foundation kaJuni 2026 kwaye ijongiwe ngokuchasene nesikhokelo selizwe. Iimali ezingezizo ze-euro ziboniswa ngexabiso eliqikelelweyo le-euro. Apho imithombo ingavumelani okanye utshintsho lulindile, ikholamu yamanqaku ithi njalo.
| ilizwe | Umyinge wasekhaya (ingeniso yonyaka) | amaNqaku |
| Ostriya | €55,000 | - |
| Bheljiyam | €25,000 (kucetywayo €30,000) | Umthetho wokunyusa umda othunyelwe ePalamente ngoJuni 2026; i-€25,000 iyasebenza ide isebenze |
| Bhulgariya | €51,130 | - |
| Khroweyishiya | €60,000 | - |
| Sayiprasi | €15,600 | - |
| Umphakathi waseCzech | CZK 2,000,000 (malunga ne-81,000 €) | Enye yezona mingcele ziphezulu kwimigaqo yamandla okuthenga |
| Dominikha | I-DKK 50,000 (malunga ne-€6,700) | Inani eliphantsi elilingana ne-euro kwi-EU |
| Estoniya | €40,000 | - |
| Finlend | €20,000 | - |
| Fransi | Iimpahla ze-€85,000–87,000; Iinkonzo ze-€37,500 | Inkqubo enamanqanaba amabini; amanani apapashiweyo ahluka kancinci ngokwemvelaphi, ngoko ke qinisekisa umgca wangoku |
| Jemani | €25,000 kunyaka odlulileyo kunye €100,000 kunyaka odlulileyo | Zombini iimvavanyo kufuneka zifezekiswe; ukuwela i-€100,000 phakathi konyaka kuphelisa ukukhululwa ngoko nangoko |
| Grisi | €10,000 | - |
| Hangari | I-HUF yezigidi ezingama-20 (malunga ne-€50,300) | Iqokelelwe ngo-2026; i-HUF yezigidi ezingama-22 icwangciselwe u-2027 |
| Ayalend | Iimpahla ze-€85,000; Iinkonzo ze-€42,500 | Uvavanyo lweenyanga ezilishumi elinesibini olunento ejonge phambili |
| ElamaTaliyane | €85,000 | Ulawulo lwe-forfettario, inkqubo yerhafu engaguqukiyo yabantu equka ukukhululwa kwi-VAT |
| Lathviya | €50,000 | - |
| Lithuwaniya | €45,000 | - |
| Laksembheg | €50,000 | - |
| Malta | €35,000 | - |
| elamaDatshi | €20,000 | Inkqubo yamashishini amancinci (i-KOR), ongazikhethela |
| Pholend | I-PLN 240,000 (malunga ne-€56,600) | Iqokelelwe kwi-PLN 200,000 ukususela ngo-2026 |
| Photshugo | €15,000 | Inyuswe ngoJulayi 2025; ukukhululwa kuphele kwangoko ngaphezulu kwe-€18,750 |
| Romaniya | I-RON 395,000 (malunga ne-€78,300) | Iqokelelwe kwi-RON 300,000 ngoSeptemba 2025 |
| Slovakiya | €50,000 | - |
| Sloveniya | €60,000 | - |
| Speyin | nanye | Akukho kukhululwa kumashishini amancinci; onke amashishini ahlawulisa i-VAT kwi-euro yokuqala |
| Swiden | I-SEK 120,000 (malunga ne-€10,800) | - |
Xa ufunda ngaphesheya kwetafile, kukho iindlela ezintathu ezibalaseleyo. Okokuqala, ukusasazeka kukhulu kakhulu: iSpain ayinayo imida konke konke, iDenmark, iGrisi neSweden zijikeleze i-€10,000, kwaye isiphelo esiphezulu sifikelela kwi-€85,000 ukuya kwi-€87,000 eFransi, eIreland nase-Itali. Okwesibini, imida emikhulu ayisoloko ikwii-economy ezinkulu. Nje ukuba amandla okuthenga aqwalaselwe, iRomania, iCzech Republic kunye ne-Itali zinezona zikhululo zibalaseleyo, ngokutsho kohlalutyo lweTax Foundation.
Okwesithathu, yonke imida inzima. Inkampani edlula i-euro enye kumda ngequbuliso inetyala le-VAT kwixabiso layo lonke elongeziweyo, kungekuphela nje kwixabiso elingaphantsi, yiyo loo nto abaphandi berhafu bebhale amashishini angaphantsi komgca kumazwe afana neCzech Republic. Kuye nabani na ongaphakathi kwama-20 ekhulwini kumda welizwe, ukulandelela inyanga nenyanga ngumkhwa ofanelekileyo kunokuba kube yinto egqithisileyo.
Okokugqibela, khumbula oko kungathethwayo yile theyibhile. Ayithethi nto ngabathengisi abangengoosaziwayo, malunga neempahla ezingeniswe ngaphandle kwe-EU, kunye nokuthengiswa okukude. Ezo zinto zigutyungelwe kwicandelo elilandelayo.
Yintoni Etshintshileyo Ngo-2026
Amanani amaninzi kwitheyibhile atshintshile kwiinyanga ezilishumi elinambini ezidlulileyo, kwaye amanye ambalwa sele eza kutshintsha. Izithuba zeblogi ezindala kunye namaphepha oncedo lwemarike asacaphula amaxabiso angaphambili, ngoko ke kufanelekile ukudwelisa utshintsho ngokucacileyo.
Imida ephezulu kuMbindi naseMpuma Yurophu
IHungary inyuse umda wayo ukusuka kwi-HUF yezigidi ezili-18 ukuya kwi-HUF yezigidi ezingama-20 ngo-2026 kwaye icwangcise ukonyuka okungaphezulu ukuya kwi-HUF yezigidi ezingama-22 ngo-2027. IPoland inyuse umda wayo ukusuka kwi-PLN ezingama-200,000 ukuya kwi-PLN ezingama-240,000 ukusuka ngo-2026, kwaye iRomania inyuse inani layo ukusuka kwi-RON ezingama-300,000 ukuya kwi-RON ezingama-395,000 ngoSeptemba 2025. Utshintsho ngalunye lwandisa iqela lamashishini asekuhlaleni anokurhweba ngaphandle kwe-VAT, nto leyo enciphisa kancinci inani lamashishini asekhaya aza kubonisa inombolo ye-VAT kwi-invoyisi.
IBelgium yityala elisalindileyo. Urhulumente uvumile ukunyuka ukusuka kwi-€25,000 ukuya kwi-€30,000 ngo-Epreli 2026, kwaye umthetho ovumelayo ufikelele ePalamente ngoJuni. De upapashwe kwaye uqale ukusebenza, inani le-€25,000 lihlala lilo elisebenzayo.
ISpain kunye neNkundla yoBulungisa
ISpain ayizange iqalise ukukhululwa kumashishini amancinci, kwaye iKhomishini yaseYurophu yasithumela kwiNkundla yoBulungisa ye-EU ngoMatshi 2026 ngenxa yomthetho ongekhoyo. Isiphumo esisebenzayo namhlanje asitshintshanga: lonke ishishini eSpain lihlawulisa i-VAT kwi-euro yokuqala, kwaye amashishini amancinci angaphandle awakwazi ukusebenzisa inkqubo ye-SME ewela umda apho. Ukuba iSpain ekugqibeleni iyavumelana, umqolo wetafile uya kutshintsha, ngoko ke le yinto ekufuneka uyiqwalasele.
IFransi, iJamani kunye nePortugal
IFrance yazama ukutshintsha inkqubo yayo enamanqanaba amabini nge-€25,000 enye kuhlahlo-lwabiwo mali luka-2025. Lo mgaqo wamiswa ngenxa yoqhankqalazo waza kamva wehliswa, ngoko ke ukuba ufunda ngomda waseFransi we-€25,000 ufunda imbali. IJamani yakha kwakhona isicwangciso sayo samashishini amancinci ngo-2025 malunga novavanyo oluphindwe kabini lwe-€25,000 kunyaka ophelileyo kunye ne-€100,000 kunyaka wangoku. IPortugal yanyusa umda wayo ukuya kwi-€15,000 ngoJulayi 2025.
Ukuphela kokukhululwa kwirhafu yerhafu ye-€150
Utshintsho olunefuthe elikhulu kwezothutho alukho umda we-VAT konke konke. Kude kube ngumhla wama-30 kuJuni 2026, iipasela ezinexabiso elingaphakathi le-€150 okanye ngaphantsi zingene kwi-EU zingena kwirhafu yerhafu, nangona i-VAT isasebenza. Ukususela ngomhla woku-1 kuJulayi 2026 olo xolelo alusekho. Phantsi koMgaqo weBhunga (i-EU) 2026/382, irhafu yerhafu yexeshana ye-€3 isebenza kwimithwalo enexabiso eliphantsi de kufike i-EU Customs Data Hub, ekulindeleke ukuba ifike malunga nowama-2028. Emva koko, amaxabiso aqhelekileyo erhafu asebenza kuzo zonke izinto ezingeniswayo ngaphandle kwexabiso.
Isikhokelo esipapashiweyo sahlukile kancinci kwindlela ebalwa ngayo i-€3. Eminye imithombo iyichaza njengentlawulo ngento nganye, ngelixa eminye ichaza ukuba isetyenziswa kumgca werhafu owahlukileyo, oko kuthetha ukuba indibaniselwano nganye yekhowudi ye-HS kunye nelizwe elivela kulo kwisibhengezo. Ingcinga ekhuselekileyo yokucwangcisa kukuba ipasela exutyiweyo eneentlobo ezahlukeneyo zemveliso iya kubiza ngaphezulu kwepasela ephethe iiyunithi ezininzi zemveliso enye, kwaye kufuneka uqinisekise indlela echanekileyo yokubala nomthengisi wakho werhafu.
Amanye amanqaku amabini afanele ukugxininiswa. Lo mrhumo wahlukile kwi-VAT, kwaye awugutyungelwa yi-IOSS. I-Import One Stop Shop iphatha i-VAT kwimithwalo enexabiso eliphantsi, kodwa umntu obhengeza iimpahla usengumntu onetyala lerhafu. Abanye abalandeleli baxela ukuba iimfuno zedatha yokuchonga imveliso kwinqanaba lezinto ziqala ngomhla woku-1 kweyeNkanga ngo-2026, nto leyo eyenza idatha yemveliso ecocekileyo ngexesha lokubhukisha ibe luncedo ngakumbi.
Iindawo Ezibalulekileyo Zasemaphandleni: Iindawo Ezintandathu Abathengi Bempahla Ababuza Ngazo Uninzi
Iimarike ezintandathu zibangela inxalenye enkulu yemibuzo ebuzwa ngabathengi bempahla, ngoko ke kufanelekile ukuyijonga ngokusondeleyo nganye.
Jemani
IJamani isebenzisa izinga eliqhelekileyo le-19 leepesenti kwaye yenye yemithetho engaqhelekanga yamashishini amancinci eYurophu. I-Kleinunternehmerregelung phantsi kwecandelo le-19 loMthetho we-VAT ifuna ingeniso yonyaka ongaphambili ibe ngaphantsi kwe-€25,000 kunye nengeniso yonyaka wangoku ibe ngaphantsi kwe-€100,000. Zombini iimeko kufuneka zihlale, kwaye inani le-€100,000 lixabiso elinzima phakathi konyaka.
Kwabo bangengabo abemi akukho ncedo lunjalo. Umthengisi wangaphandle kufuneka abhalise kwimpahla yokuqala erhafiswayo eJamani, umzekelo xa iimpahla zithengiswa kwindawo yokugcina impahla yaseJamani. Nasiphi na isicwangciso esibeka isitokhwe kwiziko lokuzalisekisa laseJamani kufuneka sithathe ubhaliso lwe-VAT ukususela ngomhla wokuqala.
Fransi
IFrance ihlawulisa iipesenti ezingama-20 njengexabiso layo eliqhelekileyo kwaye isebenzisa inkqubo ye-franchise en base kumashishini amancinci, kunye nemigca eyahlukileyo yeempahla kunye neenkonzo. Amanani apapashiweyo omgca weempahla ahluka phakathi kwe-€85,000 kunye ne-€87,000 ngokuxhomekeke kumthombo kunye nomhla wokufakwa kwe-indexation, ngelixa umgca weenkonzo ujikeleze i-€37,500.
Le franchise igubungela intengiso yasekhaya kuphela. Usomashishini omncinci waseFransi othengisela abathengi kwamanye amazwe angamalungu usenokufikelela kumda wokuthengisa umgama we-€10,000 kwi-EU, ngoko ke ukukhululwa kwezasekhaya akuyonto ipheleleyo.
ElamaTaliyane
Izinga eliqhelekileyo lase-Itali liyi-22 ekhulwini. Ukukhululwa kwalo kusebenza ngolawulo lwe-forfettario, ulawulo lwerhafu oluzinzileyo kubantu abanengeniso efikelela kwi-€85,000 equka ukukhululwa kwi-VAT. Iinkampani kunye nabo bonke abangaphezulu kwesi sikhundla babhalisa ngokwesiqhelo, kunye nabo bangengabo abemi kulindeleke ukuba babhalise ngaphambi kokuba barhwebe. Ukufaka i-invoyisi ngeqonga lesizwe le-SDI kusebenza ngokubanzi nokuba umda ungakanani na.
Speyin
ISpain isebenzisa iipesenti ezingama-21 kwaye ayinamda kuye nabani na. Wonke umntu ozisebenzelayo kunye nayo yonke inkampani ifaka i-invoyisi ye-IVA kwi-euro yokuqala, ikota emva kwekota.
Kumthengisi wangaphandle oku kulula kwaye kunzima kunakwezinye iindawo. Kulula kuba akukho mgca wokujonga, kwaye kunzima kuba akukho kukhululwa okukhoyo onokuthembela kuko. Ukudluliselwa kweKhomishini yaseYurophu kwiNkundla yoBulungisa ngoMatshi 2026 kuthetha ukuba imeko ingatshintsha ekugqibeleni, kodwa de kube itshintshile, naliphi na ibango lokuba iSpain inikezela ngokukhululwa kwe-€85,000 lingaphambi kwexesha.
Abathengi bempahla kufuneka bakhumbule ukuba inkqubo ye-SME enqumla imida ayinakusetyenziswa ngaphakathi eSpain. Ishishini elincinci le-EU elixolelweyo ekhaya alinalo uxolelo olulinganayo lwaseSpain olunokuthi lubange, ngoko ke lifuna isikhundla se-VAT esiqhelekileyo saseSpain kwangoko nje ukuba likhuphe izinto ezirhafiswayo apho.
elamaDatshi
INetherlands ihlawulisa i-21 pesenti kwaye inikezela ngenkqubo yamashishini amancinci yokuzikhethela eyaziwa ngokuba yi-KOR yokutshintshiselana ukuya kuthi ga kwi-€20,000. INetherlands ikwayindawo yokungena ethandwayo kubangenisi abangengabo abe-EU ngenxa yelungiselelo layo lelayisenisi lokulibazisa i-VAT yokungenisa, ebizwa ngokuba yilayisensi yeNqaku 23. Phantsi kwayo, i-VAT yokungenisa ibalwa kwimbuyekezo ye-VAT ephindaphindayo endaweni yokuhlawulwa ngemali kumda.
Inzuzo yemali engenayo iyinyani, kodwa ifuna ilayisenisi kunye nesikhundla se-VAT esibhalisiweyo ngokufanelekileyo, ngoko ke ifanele abathengisi abanomthamo ozinzileyo endaweni yokuthumela impahla ngamanye amaxesha.
Pholend
IPoland isebenzisa ireyithingi eqhelekileyo ye-23%, kwaye ukusukela ngo-2026, ukukhululwa kwe-PLN 240,000 ngaphakathi. Njengakwezinye iimarike, eli nani lisebenza kumashishini asekwe apho. Umthengisi onesitokhwe kwindawo yokugcina impahla yasePoland ngaphandle kokuba esekwe ePoland kufuneka alindele ukubhalisa kwintengiso yokuqala.
Apho Imida Ingasancedi: Abathengisi Abangengabo abe-EU, Amashishini Angaphandle Kwezabelo NeeMarike
Kumthengisi eTshayina, isishwankathelo esinyanisekileyo sesokuba itheyibhile yasemaphandleni ibandakanya ukufundwa kwemvelaphi. Abathengisi abangaziwayo abafumani mingcele yasekhaya, abanakusebenzisa isicwangciso se-SME se-€100,000 kwaye abazuzi kumgaqo wokuthengisa umgama we-€10,000. Okubalulekileyo endaweni yoko kukuba iimpahla zifika njani kumthengi kwaye zihlala phi ngelixa belindile.
Ukuba iimpahla zithunyelwa ngqo ukusuka eTshayina ukuya kumthengi we-EU ngemithwalo exabisa i-€150 okanye ngaphantsi, umthengisi angasebenzisa i-Import One Stop Shop, aqokelele i-VAT xa ehlawula aze ayibhengeze kwimbuyekezo enye yenyanga. Umthengisi ongengowase-EU uhlala efuna umlamli osekwe kwi-EU ukwenza oku. Ukuba umthengisi akayilandeli i-IOSS, i-VAT yokungenisa iqokelelwa kumamkeli okanye kumthwali osemdeni, apho uninzi lweentlawulo zokwala ukuhanjiswa kunye neentlawulo ezingalindelekanga zivela khona.
Ukuba iimpahla zithunyelwa ngobuninzi kwindawo yokugcina impahla e-EU, uhlalutyo lutshintsha ngokupheleleyo. Umngenisi werekhodi uhlawula i-VAT yokungenisa impahla, umthengisi uhlala efuna inombolo ye-EORI kunye nobhaliso lwe-VAT lwasekuhlaleni kwilizwe lendawo yokugcina impahla, kwaye ukuthengiswa kamva kweso sitokhwe kusenokuba zizinto zasekhaya okanye ukuthengiswa komgama ngaphakathi kwe-EU. Akukho mda ukhusela umthengisi ongekamiselwa kuloo meko. Iipalethi ezigcinwe kwindawo yokugcina impahla yaseJamani, yaseFransi okanye yasePoland ziqala ukubhaliswa ngoko nangoko.
Iimarike ezikwi-intanethi zongeza olunye utshintsho. Phantsi kwemithetho yomthengisi ethathwa njengeyabathengisi, imarike iphathwa ngokungathi ithengile yaza yathengisa kwakhona iimpahla ezithile ngokwayo, kuquka ukungeniswa kwempahla okunexabiso eliphantsi kunye nokuthengiswa kwe-B2C ngabathengisi beempahla abangengabo abe-EU abakwi-EU. Oku kutshintsha ukuqokelelwa kwe-VAT kube yiqonga lezo ntengiselwano. Akususi uxanduva lomthengisi ngokwakhe kwintengiso ye-B2B, imithwalo emikhulu okanye ukuhamba kwesitokhwe, ngoko ke uluhlu lwemarike aluze lube yindawo yesicwangciso sokuthobela imithetho.
Ukusuka kwiNqanaba lokuQala ukuya kwiNdleko yokuHlala: I-VAT yokungenisa iNtengiso ngeNyathelo
Nokuba imiqathango ayibalulekanga, i-VAT yokungenisa ayibalulekanga. Ibalwa ngokwexabiso lempahla kunye nomrhumo kunye neendleko zothutho kunye neinshurensi ezifunyenweyo ukuya kwindawo yokuqala eya kuyo kwi-EU. Yiyo loo nto i-invoyisi yokuthutha impahla echanekileyo ibalulekile kwirhafu, kungekuphela nje ekuhlawulisweni.
Umzekelo ongezantsi usebenzisa amanani abonisayo kwisikhongozeli sempahla eqhelekileyo engena eJamani. Izinga lomrhumo le-6.5 ekhulwini liyi-placeholder kuphela, kuba ixabiso lokwenyani lixhomekeke kudidi lwe-HS kunye nelizwe lemvelaphi yemveliso nganye.
| Into yomgca | isixa | amagqabantshintshi |
| Ixabiso leempahla (i-FOB China) | €20,000.00 | Ixabiso le-invoyisi yorhwebo |
| Impahla yolwandle | €1,500.00 | Ifakiwe kwixabiso leerhafu |
| I-inshurensi yempahla | €100.00 | Ifakiwe kwixabiso leerhafu |
| Ixabiso lezinto eziqhelekileyo (CIF) | €21,600.00 | Isiseko somsebenzi |
| Irhafu yokungenisa impahla kwi-6.5% (umzekelo) | €1,404.00 | Ixabiso lixhomekeke kwikhowudi ye-HS kunye nemvelaphi |
| Isiseko se-VAT | €23,004.00 | Ixabiso lerhafu kunye nerhafu |
| I-VAT evela ngaphandle nge-19% | €4,370.76 | Izinga eliqhelekileyo laseJamani |
| Irhafu iyonke kunye ne-VAT yokungenisa impahla | €5,774.76 | Ngaphambi kokuhlehliswa okanye ukubuyiselwa |
Ukuba ngubani ohlawula le mali, kwaye nini, kuxhomekeke kwi-Incoterm kunye nomngenisi werekhodi. Phantsi kwemiqathango ye-DAP, umntu othumelayo udla ngokuhlawula irhafu kunye ne-VAT xa efika. Phantsi kwemiqathango ye-DDP, umthengisi wenza njalo. Amanye amazwe avumela abangenisi ababhalisiweyo ukuba baphephe ngokupheleleyo ukukhupha imali: iNetherlands ngelayisenisi yayo yeNqaku 23, kunye neFrance ngendlela yokubuyisela intlawulo phantsi kwayo apho i-VAT yokungenisa ibhengezwa kwaye itsalwe kwimbuyekezo efanayo. Ezi mpawu ziluncedo, kodwa zixhomekeke ekubeni umngenisi ubambe ubhaliso lwe-VAT olusebenzayo kwilizwe lokungenisa.
Ingongoma yokucwangcisa umda ilula. Ukuba imodeli yeshishini lakho ifuna ubhaliso lwe-VAT kwilizwe oya kulo, ukubhalisa ngabom kwangethuba phantse kusoloko kubiza kancinci kunokufumanisa imfuneko xa umthwalo ugcinwe emdeni.
I-IOSS, i-OSS kunye noBhaliso lweNdawo: Ukukhetha Indlela echanekileyo
Iindlela ezintathu zigubungela uninzi lweemeko zabathengi kunye namashishini aphesheya kwemida. I-Import One Stop Shop igubungela ukuthengiswa kweempahla ezithunyelwe ngaphandle kwe-EU ngemithwalo ukuya kuthi ga kwi-€150. I-Union One Stop Shop igubungela ukuthengiswa kweempahla kunye neenkonzo ezithile ngaphakathi kwe-EU, kunye nembuyekezo enye yekota kuwo onke amazwe angamalungu. Ubhaliso oluthe ngqo lwengingqi luyimfuneko nanini na xa isitokhwe sigcinwe kwilizwe kwaye sithengiswa apho, okanye xa imithetho okanye imingcele iwela ngaphandle koko kuqukunjelwa zezi nkqubo zimbini.
Indlela nganye isebenzisana nemida eyahlukileyo. I-IOSS ayinayo ingeniso encinci, kwaye ukusetyenziswa kwayo kuyazikhethela. I-Union OSS ibonisa umthetho we-€10,000 kubathengisi abasekwe kwi-EU. Ubhaliso lwasekuhlaleni luqaliswa ngumda wasekhaya kumashishini asekwe kwi-EU kunye nobonelelo lokuqala olurhafiswayo kubo bonke abanye.
| Imeko yokuthunyelwa | Indlela eqhelekileyo | Ngaba umda ubalulekile? |
| Ipasile esuka eTshayina iye kumthengi exabisa i-€150 okanye ngaphantsi | IOSS, okanye i-VAT yokungenisa eqokelelwa kumda | Hayi; i-IOSS ayinyanzelekanga kwaye ayinayo ubuncinci bokujika |
| Umthwalo ongaphezulu kwe-€150 | Isibhengezo esiqhelekileyo sokungenisa impahla, i-VAT ehlawulweyo okanye ehlehlisiwe | Hayi |
| Impahla ekwindawo yokugcina impahla ye-EU ithengiswa kubathengi abakwelo lizwe linye | Ubhaliso lwe-VAT lwengingqi | Kuphela ngabathengisi abasekwe kwi-EU; abathengisi abangasekwanga abanabo |
| Impahla ekwindawo enye yokugcina impahla ye-EU ithengiselwe abathengi kumazwe aliqela | Ubhaliso lwasekhaya kunye ne-Union OSS | Umthetho we-€10,000 usebenza kuphela kubathengisi abakwilizwe elinye elilungu |
| Iipalethi eziya kumsasazi we-EU (B2B) | Isibhengezo sokungenisa impahla ngumngenisi werekhodi | Hayi |
Ubuninzi bokufaka izicelo buyahluka. Iimbuyekezo ze-IOSS zifakwa nyanga zonke, ngelixa iimbuyekezo ze-Union OSS zifakwa nyanga zonke. Loo mahluko ubalulekile kucwangciso lwemali, kuba i-IOSS ibopha i-VAT eqokelelweyo ixesha elifutshane kakhulu, nakwiikhalenda zokuthobela imithetho, kuba umhla wokugqibela wenyanga ophosiweyo ufika ngokukhawuleza kunomhla wokugqibela wekota ophosiweyo.
Indlela Yesigqibo Esisebenzayo Ngaphambi Kokuba Uthumele
Endaweni yokukhumbula idatha yelizwe, kulula ukuqhuba yonke into entsha ethunyelwayo ngokulandelelana kwemibuzo. Qala ngesiseko sakho esisemthethweni. Ukuba inkampani yakho isekwe kwilizwe elilungu le-EU, umda wakho wasekhaya, iskimu se-SME se-€100,000 kunye nomda wokuthengisa umgama we-€10,000 zonke zinokuba zibalulekile. Ukuba isekwe ngaphandle kwe-EU, akukho nanye kuzo esebenzayo, kwaye uhlalutyo lwakho luqala ngeempahla kunye nomthengi.
Okulandelayo, buza ukuba iimpahla ziya kuba kwi-EU ngaphambi kokuba zithengiswe. Iimpahla eziwela umda kuphela emva kokuba umthengi eodole, ngemithwalo ye-€150 okanye ngaphantsi, zihambelana ne-IOSS kunye nenye indlela yokuqokelelwa komda. Iimpahla ezifika kuqala kwaye zithengiswe kamva zenza indawo yesitokhwe sendawo, kwaye oko phantse rhoqo kuthetha ubhaliso lwe-VAT kwilizwe lempahla yokugcina impahla.
Emva koko jonga umthengi. Intengiso yabathengi izisa imithetho yokuthengisa umgama, imithetho yomthengisi ethathwa njengeyemarike kunye nokucaca kwamaxabiso ajongene nomthengi. Intengiso yeshishini izisa ukuqinisekiswa kwenombolo ye-VAT, ukuphathwa kwentlawulo ebuyela umva apho ikhoyo kunye neemfuno ezahlukeneyo zokufaka ii-invoyisi.
Okokugqibela, jonga amanani ngokwetheyibhile ekweli nqaku kwaye ujonge isikhokelo sangoku segunya lerhafu elifanelekileyo. Ukuba ungaphakathi kwamashumi amabini ekhulwini ukusuka kumgca welizwe, okanye utshintsho lulindile njengaseBelgium naseHungary, cwangcisa isibophelelo esiphezulu kuneso siphantsi.
Iimpazamo Eziqhelekileyo Zomda Ezibiza Imali Yabangenisi Bempahla
Eyona mpazamo ixhaphakileyo kukusebenzisa umda wasekhaya kwishishini elingamiselwanga. Umthengisi ufunda ukuba iJamani okanye iFransi inesaphulelo esimalunga ne-€85,000 okanye ngaphantsi, agqibe kwelokuba ukuthengiswa kwangethuba akukho VAT, aze afumanise ukuba eso saphulelo sisebenza kuphela kumashishini asekuhlaleni.
Impazamo yesibini kukuphatha i-IOSS njengesisombululo esipheleleyo. Iphatha i-VAT kwimithwalo enexabiso eliphantsi. Ayiphathi irhafu entsha yerhafu, ubhaliso lwe-EORI, udidi lwe-HS okanye idatha yenqanaba lezinto ngoku efunekayo kwizibhengezo. Abathengisi ababecinga ukuba ubhaliso lwe-IOSS luthetha ukuba "yonke into igutyungelwe" bafumene umahluko ekuvunyelweni.
Impazamo yesithathu kukungawunaki umphumo we-cliff. Ngenxa yokuba ukuwela umda kwenza ixabiso lonke elongeziweyo lirhafiswe, umthengisi obukela i-turnover kuphela ekupheleni konyaka unokuwela umgca kwiinyanga ezidlulileyo ngaphandle kokuqaphela, aze emva koko atyale i-VAT ngaphandle kwe-margin kwintengiso esele yenziwe ngamaxabiso angafakwanga.
Impazamo yokugqibela kukuthembela kumanani aphelelwe lixesha. I-Ireland inyuse imida yayo kabini kwiminyaka emibini, umgca ocetywayo we-€25,000 waseFransi awuzange usebenze, iHungary, iPoland neRomania zonke zifudukile, kwaye iBelgium sele iza kufuduka. Inani elikopishwe kwinqaku lika-2023 kusenokwenzeka ukuba alichanekanga ubuncinane kwimarike enye kuluhlu lwakho.
Indlela iTopway Shipping exhasa ngayo ukuthunyelwa kwempahla kwi-EU
Ukususela ngo-2010, iTopway Shipping, enekomkhulu eliseShenzhen, eTshayina, ibingumboneleli oqeqeshiweyo wezisombululo ze-e-commerce eziwela imida. Iqela elisungule linamava angaphezu kweminyaka eli-15 kwi-logistics yamazwe ngamazwe kunye nokususwa kwempahla, ligxile kakhulu kuthutho phakathi kweTshayina ne-US, kwaye loo mvelaphi iyaqhubeka nendlela esondela ngayo kwezinye iindlela zorhwebo, apho amaxwebhu achanekileyo kunye nokususwa kwempahla okuqikelelweyo kubalulekile ngokufanayo.
Imida ye-VAT igqitywa yimithetho yerhafu, kodwa iziphumo zayo zibonakala kwikhonkco lempahla, kwaye kulapho iqabane lezothutho linokunceda khona. Iinkonzo zeTopway Shipping zigubungela lonke uthotho, kubandakanya uthutho lokuqala, ukugcinwa kwempahla phesheya , ukususwa kwempahla kunye nokuhanjiswa kwempahla ukuya kuthi ga kwimayile yokugqibela. Kubathengisi abaya eYurophu, oku kuthetha ukuba isicwangciso esibonakalayo kunye nesicwangciso serhafu zinokuxoxwa kunye: apho iimpahla ziya kuhlala khona, ngubani oza kusebenza njengomngenisi werekhodi, indlela ixabiso lempahla eliza kubhalwa ngayo kunye nendlela ukuhanjiswa kokugqibela okuza kuphathwa ngayo.
Kwimiqulu emikhulu, iTopway Shipping ikwabonelela ngemithwalo yolwandle eguquguqukayo enemithwalo epheleleyo kunye nemithwalo engaphantsi kwemithwalo evela eTshayina ukuya kumazibuko amakhulu kwihlabathi liphela. I-FCL ifanele abathengisi abazalisa indawo yokugcina impahla ngobuninzi, ngelixa i-LCL ifanele imijikelo emincinci yokuzalisa kunye novavanyo lwemarike. Kuzo zombini iimeko, ii-invoyisi zorhwebo ezihambelanayo, iinkcazo zemveliso ezichanekileyo kunye nolwazi oluthembekileyo lwemvelaphi zinciphisa umngcipheko wokuba ukuthunyelwa kubanjwe ngemibuzo, nto leyo ebaluleke kakhulu ngoku kuba izibhengezo zexabiso eliphantsi zifuna iinkcukacha ezingaphezulu emva komhla woku-1 kuJulayi 2026.
I-Topway Shipping isebenza kunye nomcebisi wakho we-VAT okanye ummeli wezemali endaweni yokubatshintsha. Umcebisi ugqiba ukuba loluphi ubhaliso kunye neenkqubo ezifanelekileyo kwishishini lakho. Iqabane lezothutho liqinisekisa ukuba ukuthunyelwa, amaxwebhu kunye nokuhanjiswa kuyahambelana nesigqibo eso. Ukulungelelanisa oku kubini ngaphambi kokubhukisha kokuqala kubiza kakhulu kunokulungisa ukungangqinelani emva kokuba iimpahla zifikile.
isiphelo
Akukho mkhawulo mnye we-VAT ye-EU, yiyo loo nto kanye le nto ibangela iimpazamo ezininzi kangaka. Ukukhululwa kwelizwe kwahlukile kuwo onke amazwe, ukusuka kulo nalinye eSpain ukuya kwi-€85,000 ukuya kwi-€87,000 ephezulu kuluhlu. Iskimu se-SME se-€100,000 kunye nomda wokuthengisa umgama we-€10,000 wongeza iileya ezimbini ze-EU, kwaye zombini zigcinelwe amashishini asekwe kwi-EU. Kubathengisi abangaphandle kwe-EU, umthetho osebenzayo wahlukile kwaye ungqongqo: ubhaliso ngokubanzi lufuneka kubonelelo lokuqala olurhafiswayo.
Utshintsho lwango-2026 luyaqinisa isifundo. Imida iyahamba eHungary, ePoland, eRomania naseBelgium, eSpain iphantsi koxinzelelo oluvela kwiKhomishini, kwaye ukuphela kokuxolelwa kwirhafu ye-€150 kwenze ukuthunyelwa kwempahla ngexabiso eliphantsi kube nzima kakhulu kunangaphambili. Amashishini aphatha i-VAT kunye nerhafu njengenxalenye yocwangciso lokuthunyelwa kwempahla, endaweni yokucinga emva koko, aya kufumana utshintsho olulawulekayo.
Sebenzisa itheyibhile ekweli nqaku njengesalathiso esikhawulezayo, qinisekisa amanani okugqibela nomcebisi wasekuhlaleni, kwaye wakhe isicwangciso sakho sokuthutha impahla ngokweembopheleleko ezisebenza ngokwenene kwisakhiwo sakho somthetho. Ukuba ulungiselela ukuthunyelwa kwempahla okuya kwi-EU kwaye ufuna icala lezothutho lihlelwe ngokufanelekileyo, iTopway Shipping inokukunceda ucwangcise iindlela, indawo yokugcina impahla kunye nokususwa kwempahla ngokweesikhundla sakho se-VAT.
FAQs
Q: Ngaba kukho umda omnye wobhaliso lwe-VAT kwi-EU yonke?
A: Hayi. Ilizwe ngalinye elilungu libeka ukukhululwa kwalo ngaphakathi, okulinganiselwe kwi-€85,000 ukusukela ngo-2025. Imithetho eyahlukeneyo ye-EU yongeza iskimu se-SME esinqumla imida ye-€100,000 kunye nomda wokuthengisa umgama we-€10,000 kubathengisi abasekwe kwi-EU.
Q: Ngaba abathengisi abaseTshayina bafumana umda we-VAT kwi-EU?
A: Ngokubanzi hayi. Abathengisi abangaziwayo kufuneka babhalise kwimpahla yokuqala erhafiswayo, umzekelo xa bethengisa kwisitokhwe esigcinwe kwindawo yokugcina impahla ye-EU. Ukuthunyelwa kwempahla nge-€150 okanye ngaphantsi kunokusebenzisa i-IOSS endaweni yoko.
Q: Leliphi ilizwe le-EU elingenayo i-VAT?
A: ISpain. IKhomishini yaseYurophu yathumela oku kwiNkundla yoBulungisa ye-EU ngoMatshi 2026 malunga nomthetho wamashishini amancinci ongekhoyo, kodwa okwangoku lonke ishishini lihlawulisa i-VAT kwi-euro yokuqala.
Q: Ngaba i-IOSS iyayigubungela irhafu entsha yerhafu ye-€3?
A: Hayi. I-IOSS iphatha i-VAT kwimithwalo ukuya kuthi ga kwi-€150. Umrhumo werhafu othe tyaba owaziswa ngomhla woku-1 kuJulayi 2026 yintlawulo eyahlukileyo, kwaye umntu obhengezayo uhlala enoxanduva lwawo.
Q: Ndingayisebenzisa na i-exemption yelizwe lam lasekhaya kwamanye amazwe e-EU?
A: Ewe, ukuba ishishini lakho lisekwe kwi-EU, ixabiso lakho lilonke lengeniso kwi-EU liphela lihlala lingaphantsi kwe-€100,000 kwaye ixabiso lakho kwelinye ilizwe lihlala lingaphantsi komda welizwe. Ufaka isicelo ngegunya lakho lerhafu yekhaya.
