Ukuthunyelwa kwe-DDP eFrance: Ubani Ngempela Okhokha i-VAT?
Isingeniso
Uma wake wathumela okuthile eFrance ngemigomo ye-DDP (Delivered Duty Paid), kungenzeka ukuthi uzibuze umbuzo obonakala ulula kodwa empeleni uyinkimbinkimbi kakhulu: ubani okhokha i-VAT? Kuvela ukuthi impendulo ihileleke kakhulu kunalokho igama le-Incoterm elikushoyo. Uma uphutha, inhlangano yakho ingabhekana nezikweletu zentela ezingalindelekile, ukubambezeleka kwentela, kanye nokwehluleka okubizayo kokuthobela imithetho.
Ephepheni, i-DDP ingenye ye-Incoterms enobungane kakhulu nomthengisi. Umthengisi unesibopho sazo zonke izindleko nezingozi kuze kube yilapho izinto zifika endaweni ethile yomthengi. Lokhu kufaka phakathi ukuvunyelwa kokuthunyelwa kwamanye amazwe, ukuthunyelwa kwamanye amazwe, ukuvunyelwa kwentela yokungenisa, kanye nazo zonke izintela nezintela ezifanele. Lokho kusho ukuthi, ngokombono, umthengisi ukhokha i-VAT. Kodwa iFrance inezindinganiso zayo zokuhweba nge-inthanethi, i-VAT yokungenisa, kanye nezindlela ezishintshayo zokumelwa kwezimali, okwenza izinto zibe nzima kakhulu.
Lesi sihloko sifinyelela ephuzwini. Nazi izimpendulo zemibuzo yakho mayelana nendlela i-VAT yokungenisa yaseFrance esebenza ngayo, ukuthi ubani onesibopho ngokomthetho ngaphansi kwe-DDP, ukuthi yini eshintshile ngemithetho yakamuva ye-EU neyaseFrance, nokuthi ungahlala kanjani uthobela imithetho ngo-2025 nangale kwalokho. Lokhu kuyiqiniso noma ngabe ungumkhiqizi waseShayina, umthengisi we-e-commerce owela imingcele, noma uchwepheshe wezokuthutha ophethe imithwalo esuka eShayina iya eFrance.
Kusho ukuthini ngempela i-DDP?
Ngokusho kwe-Incoterms 2020, eyakhishwa yi-International Chamber of Commerce, i-DDP, noma i-Delivered Duty Paid, yisivumelwano lapho umthengisi enesibopho esikhulu khona. Umthengisi uletha imikhiqizo endaweni ethile ezweni elingenisayo. Sezidlulile kakade emithethweni yamasiko futhi zonke izimali zokungenisa kanye nezintela sezikhokhiwe. Umsebenzi womthengi kuphela ukulayisha impahla.
Lokhu kwenza i-DDP ikhange kakhulu kubathengi, ikakhulukazi abathengi kanye namabhizinisi amancane afuna intengo efaka konke futhi engenazo izimali ezengeziwe emnyango. Ekuthengiselaneni kwebhizinisi nebhizinisi (B2B) ngaphesheya kwemingcele, lapho umthengi edinga ukwazi ukuthi kuzobiza malini, nakho kuvame kakhulu.
Kodwa izindinganiso ze-Incoterms 2020 zinenkinga enkulu: I-DDP ithi umthengisi kumele akwazi ukusebenza ngokusemthethweni njengoMthumeli Werekhodi (IOR) ezweni lapho izimpahla ziya khona. Kubathengisi abangebona abavela e-EU, lokhu akulula ngaso sonke isikhathi eFrance nakwamanye amazwe ase-EU. Ibhizinisi elingenisa impahla ngokuvamile lidinga ukuba yibhizinisi elibhalisiwe e-EU, futhi ezimweni eziningi, kudingeka libe nenombolo ye-VAT yaseFrance kanye nenombolo ye-EORI (Economic Operators Registration and Identification). Ukungahlangabezani nale mibandela akusho ukuthi akudingeki ukhokhe i-VAT; kwenza kube nzima ukwazi ukuthi ubani oyikweletayo nokuthi uyikhokhela kanjani.
Indlela I-VAT Yokungenisa YaseFrance Esebenza Ngayo
Izinto eziningi ezilethwa eFrance zinezinga le-VAT elijwayelekile elingu-20%. Kunezintengo eziphansi zezinye izinsizakalo zokupheka kanye nokungenisa izihambi (10%), imikhiqizo yokudla kanye nezincwadi (5.5%), kanye nezinye izinto zemithi (2.1%). Kodwa ezimpahleni eziningi zabathengi nezentengiselwano ezenziwe ngomumo, izinga elijwayelekile lingu-20%.
IFrance yayeka ukunikeza amaphakheji anenani eliphansi isaphulelo se-VAT ngomhlaka-1 kuJulayi 2021. Ngaphambi kwalokho, amaphakheji angama-€22 noma ngaphansi ayengakhokhiswa i-VAT. Lokhu kusho ukuthi konke ukuthunyelwa kwezentengiselwano okufika eFrance manje kufanele kukhokhe i-VAT yokungenisa, kungakhathaliseki ukuthi kubiza malini. Kodwa-ke, intela yentela isebenza kuphela ekuthunyelweni okunenani elimenyezelwe le-FOB elingaphezu kwama-€150. Lona umkhawulo we-duty de minimis waseFrance, ofana nowe-EU yonke.
Inani le-CIF (Izindleko, Umshwalense, kanye Nokuthutha) lemikhiqizo lisetshenziselwa ukuthola isisekelo se-VAT. Uma kukhona intela yokungenisa, ingezwa kuleyo sisekelo ngaphambi kokuba i-VAT ibalwe. Nansi indlela ifomula esebenzayo ebukeka ngayo:
| Isinyathelo sokubala | Ifomula / Amanothi |
| Inani leCustoms (CIF) | Izindleko zezimpahla + ukuthunyelwa + umshwalense oya emngceleni we-EU |
| Ngenisa umsebenzi | I-CIF × izinga lomsebenzi we-TARIC elisebenzayo (isilinganiso ~4.2% se-EU; kuphela uma i-CIF > €150) |
| Isisekelo se-VAT | I-CIF + Intela Yokungenisa |
| Ngenisa i-VAT | Isisekelo se-VAT × 20% (isilinganiso esijwayelekile) |
| Isibonelo: Izimpahla €1,000, impahla €120, intela engu-5% | I-CIF = €1,120; Inkokhelo = €56; I-VAT = (€1,176) × 20% = €235.20 |
Kubalulekile futhi ukwazi ngoshintsho olwenzeka ngo-2022 olube nomthelela omkhulu endleleni izinkampani eFrance ezibhekana ngayo ne-VAT yokungenisa. Amabhizinisi awakwazanga ukukhokha i-VAT emasimini kusukela ngoJanuwari 2022. Abantu abazimele basengakwenza lokhu. Esikhundleni salokho, amabhizinisi abhalisiwe eFrance kumele asebenzise i-VAT reverse charge edingekayo (i-autoliquidation de la TVA à l'importation). Lokhu kusho ukuthi ukubuyiselwa kwe-CA3 VAT yanyanga zonke kubonisa i-VAT yokungenisa njenge-VAT ephumayo kanye ne-VAT yokufaka. Kumabhizinisi akhokhiswa intela ngokugcwele, lokhu empeleni kuwumsebenzi wephepha. Kodwa lokhu kusho ukuthi abathengisi abangaphandle kwe-EU abasebenzisa i-DDP kufanele babhalisele i-VAT yaseFrance ngesikhathi sokungenisa ukuze basebenzise le ndlela.
Ubani Ngempela Okhokha I-VAT Ngaphansi Kwe-DDP?
Yilapho izinto ziba mnandi khona. Umthengisi unesibopho ngokomthetho sokukhokha zonke izintela zokungenisa impahla, okuhlanganisa ne-VAT, ngaphansi kwemithetho ye-DDP. Kodwa ukuthi leyo VAT ikhokhwa kanjani ngempela nokuthi obani abaphathi baseFrance ababona njengomkhokhi kuncike ngokuphelele ekutheni umthengisi ubhaliswe kahle njengoMngenisi Werekhodi (IOR).
Uma umthengisi engekho e-EU futhi eqasha inkampani yokuthutha impahla noma yokuthutha impahla (njenge-DHL, i-FedEx, noma i-UPS) ukuze iphathe ukuvunyelwa kwayo, inkampani yokuthutha impahla ivame ukukhokha intela yokungenisa impahla kanye ne-VAT kumakhasimende aseFrance bese ikhokhisa umthengisi imali, ngokuvamile ngemali yokuphatha impahla. Kulesi simo, umthengisi uyakhokha i-VAT, kodwa hhayi ngenkokhelo ebuyela emuva; kunalokho, uthola imali kusengaphambili. Uma umthengisi ehlangabezana nezidingo ezithile, angabe esecela i-French Tax Authorities (Direction Générale des Finances Publiques) ukuthi imbuyisele i-VAT.
Kodwa uma umthengisi efuna ukusebenza kahle kakhulu, ikakhulukazi ngezinga elikhulu, kudingeka abhalisele i-French VAT futhi asebenzise uhlelo lokukhokhisa emuva. Lokhu kusho ukuthi ibhizinisi akudingeki likhokhe i-VAT ngemali ezinkampanini zamasiko futhi lilawula ngokugcwele isimo salo se-VAT eFrance.
Esinye isimo okudingeka siqashelwe ukuthunyelwa kwe-DDP lapho inkampani yangaphandle INGABIZWA njengongenisa impahla kusimemezelo sentela. Lokhu kungenzeka, isibonelo, uma igama lomthengi lisetshenziswe ukusula intela. Kulesi simo, umthengisi akakwazi ukubuyisa ngokusemthethweni i-VAT yokungenisa eyayifakiwe ekuthengweni. Lokhu kuyiphutha elivamile ekuhwebeni nge-inthanethi okudlula imingcele okubiza imali eningi.
| Isimo | Ubani Okhokha i-VAT Kuma-Customs? | Ingabe Umthengisi Angayithola I-VAT Futhi? | Izinga Leengozi |
| Umthengisi obhalisiwe njenge-IOR + inombolo ye-VAT yesiFulentshi (inkokhelo ebuyela emuva) | Umthengisi (ngokubuyiselwa kwe-VAT) | Yebo — i-offset ku-CA3 | ongaphakeme |
| Inkampani yenethiwekhi idlulisela i-VAT, umthengisi wama-invoyisi | Umthwali (othuthukile), Umthengisi (obuyiselwe imali) | Yebo — ngesicelo sokubuyiselwa imali se-VAT | Medium |
| Umthengi obhalwe ohlwini njengongenisa impahla, umthengisi uthatha izindleko | Umthengi emasimini; umthengisi uthwala izindleko ezingabizi | Cha | High |
| Kusetshenziswe i-IOSS (B2C, inani ≤ €150) | Umthengisi uqoqa endaweni yokuthengisa | Akukho — akukho VAT ekhokhiswayo yentela | ongaphakeme |
Izinguquko Ezibalulekile Zokulawula: Yini Eshintshile Ngo-2025–2026
Eminyakeni emibili edlule, imithetho yokuthunyelwa kwe-DDP eFrance ishintshe kakhulu. Izinguquko ezintathu ezibalulekile okudingeka abathengisi nabaphathi bezokuthutha bazi ngazo yilezi.
Ukuphela Kokumelwa Kwezimali Okulinganiselwe Ngaphansi Kombuso 42
Umthetho 42 (ikhodi yenqubo yamasiko 4200) wawuyindlela ethandwayo yokungenisa imikhiqizo eFrance ngaphandle kokukhokha i-VAT yokungenisa. Kodwa-ke, izimpahla kwakumelwe zilethwe kwelinye ilungu le-EU futhi kwakumelwe kulandelwe imibandela ethile. Okubaluleke kakhulu, wawungadingi ukubhaliswa kwe-VAT eFrance, okwenza kwaba yindlela ethandwayo yokuthi i-UK kanye nabanye abahlinzeki abangebona abe-EU bathumele izimpahla e-EU ngeFrance ngemibandela ye-DDP.
UMthetho Wezezimali WaseFrance ka-2025 uthe ukukhetha ukusebenzisa "ukumelwa kwezimali okukodwa" noma okulinganiselwe ngaphansi koMthetho 42 kwaphela ngoDisemba 31, 2025. Kusukela ngoJanuwari 2026, wonke amabhizinisi angewona awe-EU angenisa izimpahla eFrance ngaphansi koMthetho 42 kumele abe nenombolo ye-VAT yaseFrance (evame ukuthatha amasonto amane kuya kwayisishiyagalombili), inombolo ye-EORI yaseFrance exhunywe kulolo bhaliso lwe-VAT, futhi athumele ukubuyiselwa kwe-VAT nyanga zonke kuziphathimandla zentela zaseFrance. Lolu ushintsho olukhulu endleleni izinto ezisebenza ngayo oluzophazamisa amanethiwekhi amaningi okunikezela eShayina kuya e-EU adlula emachwebeni aseFrance noma ezikhungweni zezokuthutha.
I-€2 Levy Entsha Yamaphasela Anenani Eliphansi
Kusukela ngoMashi 1, 2026, iFrance yengeze imali yokuphatha intela engu-€2 yekhodi ngayinye ye-HS ehlukile kunoma yimaphi amaphakheji angena ezweni evela ngaphandle kwe-EU ayengaphansi kuka-€150. Le ntela ingeziwe ku-VAT eqoqwa yi-IOSS. Kubathengisi abathumela amaphakheji anomkhiqizo ongaphezu kowodwa, lokhu kungakhuphuka ngokushesha. Isibonelo, iphakheji enezinto ezinamakhodi amabili e-HS ahlukene ibiza u-€4. Lolu shintsho luyingxenye yomzamo omkhulu waseFrance wokwenza intela kwezentengiselwano ze-e ezivela ngaphandle kwe-EU ibe ngcono uma kuqhathaniswa nentela ezitolo zaseFrance.
Inkokhelo Ephindaphindayo Ye-VAT Ephoqelekile kanye Nokufaka Ngaphambi Kokufaka
Zonke izinkampani eFrance ezibhalisele i-VAT kumele zisebenzise i-VAT yokungenisa ebuyela emuva kusukela ngo-2022. Ihhovisi lamasiko laseFrance (i-DGDDI) ligcwalisa ingxenye yesimemezelo se-VAT sokungenisa okukhokhiswa intela kusenesikhathi. Kodwa-ke, amabhizinisi asenesibopho sokufaka i-VAT edonswayo nokuhlola idatha egcwalisiwe kusengaphambili. Uma ungalandeli imithetho, okuhlanganisa ukungamemezeli ukungenisa okungenakukhokhiswa intela noma ukwenza amaphutha esisekelweni sentela, kungadingeka ukhokhe kufika ku-40% kuya ku-80% we-VAT oyikweletayo, kanye nenzalo ngenyanga.
I-IOSS: Indlela Ehlakaniphile Ye-B2C E-Commerce Ngaphansi Kwe-€150
Uhlelo lwe-Import One Stop Shop (IOSS), olwaqala ngoJulayi 1, 2021, luseyindlela engcono kakhulu yabathengisi be-e-commerce abawela imingcele abafuna ukuthengisela amakhasimende aseFrance futhi bathumele izinto ezibiza u-€150 noma ngaphansi. Nge-IOSS, umthengisi uthola inombolo eyodwa ye-EU VAT (engatholakala kunoma yiliphi izwe eliyilungu le-EU) futhi aqoqe i-VAT yaseFrance lapho ithengiswa khona lapho ikhasimende liphuma. Lapho iphakheji ifika emasikweni aseFrance, umamukeli akudingeki akhokhe noma iyiphi i-VAT yokungenisa. Esikhundleni salokho, isimemezelo samasiko simane sibala inombolo ye-IOSS yomthengisi njengobufakazi bokuthi i-VAT isikhokhiwe kakade.
I-IOSS yenza kube lula ukuqoqa i-VAT ngemva kokulethwa, ivimbela amaphasela ukuthi angabambeki emasimini, futhi inika umthengi intengo ecacile. Uma ungumthengisi ovela ngaphandle kwe-EU, njengeShayina, kufanele ubhalisele i-IOSS ngomuntu ophakathi osekelwe e-EU ophinde abe nomthwalo wokuqinisekisa ukuthi ukhokha i-VAT. Umqondo womlamuleli waziwa kakhulu futhi kulula ukuwuthola ngezinkampani ezinkulu zezokuthutha kanye nokuthobela imithetho.
Ngenxa yezizathu ze-IOSS, izinga le-VAT elisebenzayo lisekelwe ezweni eliyilungu le-EU lomthengi, hhayi ezweni lapho izimpahla zisuliwe khona. Iphakheji ethunyelwe ivela eShayina edlula emasimini eNetherlands kodwa ilethwa kumthengi eFrance inesibopho sokukhokha i-VAT yaseFrance ngo-20%, hhayi i-VAT yaseDutch ngo-21%.
I-DDP vs. DAP: Ukukhetha i-Incoterm Efanele yeFrance
Ngenxa yokuthi ukuthobela i-VAT yaseFrance kunzima kakhulu ngaphansi kwe-DDP, abathengisi abaningi bayazibuza ukuthi i-DAP (Delivered at Place) iyindlela engcono yini. Ngaphansi kwe-DAP, umthengi unesibopho sokukhokha i-VAT, intela, kanye nokuvunyelwa kwentela yokungenisa impahla. Lokhu kusho ukuthi iqembu laseFrance yilona kuphela okufanele lilandele imithetho, okuyinto evame ukuba njalo ngoba selivele libhaliswe yi-VAT futhi liyazi ukuthi lingenza kanjani intela yaseFrance.
Lokhu kuhwebelana kumayelana kakhulu nebhizinisi kunezokuthutha. I-DAP yenza inqubo yokuthenga ibe yimbi kakhulu, ikakhulukazi ezimweni ze-B2C lapho abathengi bengazi ukuthi bagcwalisa kanjani izimemezelo zokungenisa. Kungabangela ukuthi ukulethwa kushiywe ngemuva, izikhalazo ezivela kumakhasimende, kanye nemali eyengeziwe kubathwali abakhokha intela kusengaphambili (isibonelo, i-DHL ikhokhisa izindleko zemali kusengaphambili ezingu-1.8% zentela yamasiko neyomthelo, okungenani u-€20 kufaka phakathi i-VAT, ekuthunyelweni kwe-DAP eFrance - izinga elingasebenzi ku-DDP). Uma umthengi eyinkampani yaseFrance ebhalisiwe i-VAT kanye nolwazi lwayo ngempahla yamasiko, i-DAP ngokuvamile iyisinqumo esingcono kakhulu sokuthengiselana kwe-B2B.
| Isici | I-DDP | DAP |
| Ubani okhokha intela yempahla ethengiswayo? | Umthengisi | Umthengi |
| Ubani okhokha i-VAT yokungenisa? | Umthengisi (ngokomthetho) | Umthengi |
| Ulwazi lomthengi (B2C) | Intengo ephelele engenamthungo | Izindleko ezingezinhle — ezimangazayo lapho kulethwa |
| Kudingeka ukubhaliswa komthengisi? | I-VAT/EORI yaseFrance ivame ukudingeka | akudingekile |
| Ingozi yokungathobeli imithetho | Kubiza kakhulu kubathengisi abangewona ama-EU | Okuphansi kumthengisi |
| Imali yokukhokha kusengaphambili ye-DHL (eFrance) | Akufaneleki | 1.8% wentela yentela (ubuncane €20 kufaka phakathi i-VAT) |
| Kungcono kakhulu ku-B2C? | Yebo | Cha |
| Kungcono kakhulu ku-B2B? | Kunokwenzeka | Ngokuvamile kuyathandwa |
Izinyathelo Ezisebenzayo Zabathengisi Abangewona Abathengisi Be-EU Ukuthumela I-DDP EFrance
Uma ungumthengisi ovela ngaphandle kwe-EU, kungakhathaliseki ukuthi uhlala eShayina, e-US, noma kwenye indawo, futhi ufuna ukuthumela eFrance ngemibandela ye-DDP, nakhu okudingeka ukwenze.
Okokuqala, thola ukuthi udinga yini ukubhalisela i-French VAT. Akukho mali encane ekhokhwayo kumabhizinisi angaphandle kwe-EU. Uma wenza ukuthengiselana okukhokhiswa intela noma ukungenisa eFrance, kufanele ubhalise. Amabhizinisi angekho kwi-EU kumele abhalise ngokushesha nje lapho enza ukuthengiselana kwawo kokuqala okukhokhiswa intela, ngokungafani namabhizinisi ase-EU, anomkhawulo ongu-€85,000 wezimpahla. Amabhizinisi angekho kwi-EU kumele futhi akhethe ummeleli wezezimali, okuyinkampani ehlala eFrance ephethe ngokubambisana imisebenzi yakho ye-VAT. Lo muntu uzofaka amafomu akho e-CA3 VAT yanyanga zonke.
Okwesibili, thola inombolo ye-EORI evela eFrance. Lokhu kuhlukile enombolweni ye-VAT, kodwa kuxhunyiwe. Kuyadingeka kuzo zonke izimemezelo zentela zokungenisa nokuthumela impahla kwamanye amazwe. I-EORI izodingeka kunoma iyiphi inhlangano engeyona eye-EU esebenza njengomngenisi ngaphansi koMthetho 42 kusukela ngo-2026.
Okwesithathu, khetha umthengisi wezimpahla noma umthengisi wezimpahla owaziyo ukuthi angabhekana kanjani namasiko aseFrance, okuhlanganisa nohlelo lokumemezela amasiko lwe-DELTA IE oludingekayo, kanye nohlelo lwe-RoRo cargo kusukela ngoSepthemba 2025, i-Obligatory Logistics Envelope (ELO). Ukwahlukaniswa kwekhodi ye-HS okungalungile, imikhiqizo engabalulekile, noma i-EORI engekho konke kuyizibonelo zamaphutha emaphepheni ezimpahla angabangela ukubambezeleka okukhulu kanye nezinhlawulo.
Okwesine, uma uthumela izinto ze-B2C ezibiza ngaphansi kuka-€150, cabanga ngokubhalisela i-IOSS. Kususa ngokuphelele i-VAT ekungenisweni kwempahla enqubweni yamasiko futhi kwenza ulwazi lokulethwa kwamakhasimende lube ngcono kakhulu. Intela yekhodi ye-HS engu-€2 izoqala ngoMashi 2026, ngakho qiniseka ukuthi ukubala kwakho izindleko zokufika kufaka phakathi le mali entsha.
Indlela i-Topway Shipping Esekela Ngayo I-DDP Logistics Eya eFrance
Uma uthutha i-DDP uye eFrance, udinga umlingani wezokuthutha owazi kokubili izinhlangothi zebhizinisi kanye nezomthetho zempahla ewela imingcele. Lokhu kungenxa ye-VAT ekhokhiswayo ephindaphindayo, izidingo zokumelwa kwezimali, ukushintsha kwentela ye-e-commerce, kanye nezinguquko ohlelweni lwentela.
Kusukela ngo-2010, i-Topway Shipping, eseShenzhen, eShayina, ibilokhu inikeza izinsizakalo ezinhle kakhulu zokuthutha nge-e-commerce. Ithimba labasunguli be-Topway linolwazi olungaphezu kweminyaka eyi-15 kwezokuthutha kwamanye amazwe kanye nokususwa kwentela. Lokhu kunikeze inkampani ulwazi oluningi mayelana nochungechunge lonke lwezokuthutha, kusukela kwezokuthutha zokuqala kanye naphesheya kwezilwandle. kugcinwa ekusulweni kwentela kanye nokulethwa kwempahla okufika ekugcineni emakethe okuya kuyo.
Amandla amakhulu e-Topway asekuthumeleni izimpahla ezivela e-China ziye e-US, kodwa inkampani ingathumela nasezimakethe ezinkulu emhlabeni wonke, njengeFrance ne-Europe iyonke. Izinsizakalo ze-Topway zokuthutha olwandle ezivela e-China ziya emachwebeni abalulekile emhlabeni wonke ziyaguquguquka futhi zinikeza izinketho zokulayisha ngokugcwele (i-FCL) kanye nokulayisha okungaphansi kwesitsha (i-LCL). Lokhu kwenza kube ukukhetha okuhle kubathengisi abadinga ukuphatha kokubili ukuthunyelwa okukhulu kwe-B2B kanye nokugeleza kokugcwaliseka kwe-e-commerce.
Lapho abathengisi bethumela eFrance ngaphansi kwemigomo ye-DDP, umlingani wezokuthutha ofana ne-Topway uyasiza hhayi nje ekuthuthweni kwezimpahla ngokushesha, kodwa futhi nasekusebenzisaneni nabathengisi bezimpahla zasekhaya, abameleli bezimali, kanye namanethiwekhi okulethwa kwendawo ukuqinisekisa ukuthi zonke izidingo zokuthobela imithetho ziyalandelwa kuzo zonke izigaba. Ngezinguquko ku-Regime 42 ngo-2026 kanye ne-parcel levy entsha yentengo ephansi, ukubhekana nomqhubi wezokuthutha ovela eShayina ojwayelene kakhulu nalezi zinguquko kungasho umehluko phakathi kokulethwa okubushelelezi nokubambezeleka okubizayo.
I-Topway Shipping inengqalasizinda, ulwazi, kanye nokuguquguquka kokukusiza ngezinhloso zakho zokuthutha, kungakhathaliseki ukuthi ungumthengisi we-e-commerce osunguliwe okhula emakethe yaseFrance noma umenzi obheka iziteshi eziqondile eziya kubathengi eYurophu.
Isiphetho
Ngaphansi kwemigomo ye-DDP, umthengisi unesibopho ngokwesivumelwano sokukhokha i-VAT - kodwa eFrance, ukuthi leso sibopho sigcwaliseka kanjani, ukuthi ubani oqashelwa njengomkhokhi yiziphathimandla zentela, nokuthi ngabe leyo VAT ingabuyiswa yini kuncike kunethiwekhi yezimfuneko zokubhalisa, izinqubo zentela, kanye nezinguquko zakamuva zomthetho ezishintshe ngokuphelele isimo sendawo.
Iphuzu elibalulekile kubathengisi abangebona abe-EU yileli: ukuthunyelwa eFrance ngaphansi kwe-DDP ngaphandle kokubhaliswa okufanele kwe-VAT yaseFrance kanye ne-EORI kuya ngokuya kuba yingozi. Ukuqedwa kokumelwa okulinganiselwe kwezezimali ngaphansi koMthethonqubo 42, inkokhelo ephoqelekile ye-VAT yokubuyisela emuva yamabhizinisi, kanye nokwethulwa kwe-€2 yentela yephasela enenani eliphansi konke kukhomba ohlangothini olufanayo - iFrance iqinisa ukuthobela imithetho futhi ivala izikhala ezazisetshenziswa ngabathengisi abangebona abe-EU ngaphambilini. Abathengisi abatshale imali engqalasizinda efanele yokubhalisa, ukumela, kanye neyokuthutha bazothola imakethe yaseFrance ifinyeleleka futhi inenzuzo. Labo abangenzi kanjalo bangase bazithole bebhekene nokuhlolwa kwe-VAT, ukubanjwa kwentela, kanye nokulimala kwedumela ngamakhasimende aseFrance.
Ukuthola i-DDP efanele eFrance akuyona nje indaba yentela - kuyindaba yesu lochungechunge lokuhlinzeka. Qala ngokukhetha okucacile kwe-Incoterm, yakha ingqalasizinda efanele yokuthobela imithetho, futhi ubambisane nochwepheshe bezokuthutha abaziyo imakethe yaseFrance ngaphakathi.
Imibuzo Evame Ukubuzwa
U: Ingabe umthengisi uhlala edingeka ukuthi akhokhe i-VAT yokungenisa ngaphansi kokuthunyelwa kwe-DDP eFrance?
A: Ngokusho kwe-DDP Incoterms, umthengisi unesibopho ngokomthetho sazo zonke izindleko zokungenisa, okuhlanganisa ne-VAT. Kodwa imininingwane yezomthetho incike ekutheni ubani obhalwe njengoMngenisi Werekhodi. Uma umthengisi engekho e-EU futhi engenalo ubhaliso lwe-VAT yaseFrance, inkampani yakhe ingakhokha i-VAT kusengaphambili bese imkhokhisa yona.
Q: Ingakanani izinga le-VAT laseFrance lamanje ezimpahleni ezingenisiwe?
A: Izinga elijwayelekile le-VAT laseFrance lingu-20% wenani le-CIF lemikhiqizo kanye nanoma iyiphi imali yokungenisa engasebenza. Izinhlobo ezithile zemikhiqizo, ukudla, izincwadi, kanye neminye imithi, zinamaphesenti aphansi angu-10%, 5.5%, kanye no-2.1%.
U: Ingabe ngidinga ukubhalisela i-VAT yaseFrance njenge-DDP yokuthumela umthengisi ongeyona i-EU?
A: Yebo. Amabhizinisi angewona awe-EU eFrance akudingeki abhalise. Noma yiliphi ibhizinisi elingakasungulwa eFrance futhi elingenisa impahla engenayo noma izimpahla ezikhokhiswa intela kumele libhalisele i-VAT futhi liqashe ummeleli wezezimali waseFrance ophinde abe nomthwalo wokuqinisekisa ukuthi ibhizinisi lilandela imithetho.
Q: Iyini i-IOSS futhi kufanele ngiyisebenzise nini ekuthunyelweni kweFrance?
A: Impendulo: I-IOSS (Import One Stop Shop) ivumela abathengisi ukuthi baqoqe i-VAT ye-EU ngesikhathi sokuthengisa ukuze kuthunyelwe okubiza u-€150 noma ngaphansi. Uma ukuthunyelwa kunenombolo ye-IOSS kukho, umngcele waseFrance awuqoqi i-VAT yokungenisa. Ngaphansi komkhawulo we-€150, lena yindlela engcono kakhulu yokwenza i-B2C e-commerce.
Q: Yini eshintshile ekuthunyelweni kwe-DDP eFrance ngo-2026?
A: Kwenzeke intuthuko ezimbili ezinkulu: Kusukela ngoJanuwari 2026, ukumelwa kwezimali okulinganiselwe ngaphansi koMthetho 42 kwakungasavunyelwe. Lokhu kusho ukuthi konke ukungeniswa okungewona okwe-EU kwakufanele kube nenombolo ephelele ye-French VAT kanye ne-EORI. IFrance iphinde yaqala ukukhokhisa u-€2 ngekhodi ye-HS ehlukile kumaphakheji anenani eliphansi (ngaphansi kuka-€150) avela ngaphandle kwe-EU kusukela mhla lu-1 kuNdasa 2026. Lokhu kuzimele ezindlekweni ze-IOSS VAT.
U: Ingabe umthengisi angayibuyisa i-VAT yokungenisa ekhokhelwe eFrance?
A: Yebo, ezimweni eziningi. Uma umthengisi ebhaliswe nge-VAT futhi ebhaliswe njengoMthumeli Werekhodi eFrance, angasebenzisa indlela yokukhokhisa emuva ekubuyiselweni kwe-CA3 ukuze athole i-VAT ayikhokhile ekungenisweni kwempahla. Abathengisi abangabhalisiwe bangacela i-French Tax Authorities ukuthi ibabuyisele imali, kodwa kufanele bahlangabezane nezimfuneko ezithile futhi bafake isimangalo okungenani esingu-€200 kumabhizinisi angaphandle kwe-EU.
