Ukuthunyelwa kwe-DDP ePortugal: Okudingeka Abathumeli Bempahla Bakwazi Nge-VAT engu-23%
Isingeniso
I-DDP (Delivered Duty Paid) isibe yindlela yokuthumela ekhangayo kakhulu kunoma ubani oletha izimpahla ePortugal. Lokhu kufaka phakathi abathengisi eLisbon abathola izimpahla zabo eShayina, abathengisi be-e-commerce abathumela kumakhasimende asePortugal, kanye nabaqhubi be-Amazon FBA abagcina izimpahla zabo e-Europe. Kubonakala kulula uma ubheka phezulu: umthengisi unakekela yonke into, umthengi uthola imikhiqizo ngaphandle kokugcwalisa ifomu lentela, futhi izindleko zokufika ziyaziwa. I-VAT engu-23% ekhokhiswa yiPortugal ezimpahleni eziningi ezingenisiwe yenza lokho okubonakala sengathi kuyisivumelwano esilula kube yisivumelwano esiyinkimbinkimbi kakhulu uma kukhulunywa ngemali nokulandela imithetho.
IPortugal ilandela umthetho we-EU VAT, noma kunjalo ibeka amanani ayo kazwelonke kanye namanani ahlukahluka ngokwesifunda. Izinga elijwayelekile elingu-23% lisebenza cishe kuzo zonke izimpahla ezilethwa e-EU zivela ngaphandle kwe-EU. Leli zinga lisekelwe enanini lezinto kanye nanoma iyiphi inkokhelo yentela engase isebenze. Lowo mphumela wokuhlanganisa ubaluleke kakhulu kunalokho abangenisi abaningi abakucabangayo. Isamba se-VAT yokungenisa impahla ekuthunyelweni okungu-€1,000 ngesilinganiso sentela esingu-4.7% asiyona i-€230; cishe ingama-€241 ngoba i-VAT isekelwe enanini elifaka intela.
Lesi sihloko sichaza ukuthi kusho ukuthini i-DDP lapho kuthunyelwa ePortugal, ukuthi i-23% VAT ithinta kanjani intela yentela kanye nendlela yokulinganisa i-CIF, ukuthi i-DDP iyindlela engcono kakhulu nini nokuthi i-DAP (Delivered at Place) iyindlela engcono nini, nokuthi yimaphi amaphepha okudingeka ube nawo ukuze ugweme ukubambezeleka kanye nezinhlawulo emasikweni asePortugal.
Lokho Okushiwo yi-DDP Empeleni — Nalokho Engakushoyo
Iziqondiso ze-International Chamber of Commerce ze-Incoterms 2020 zichaza i-DDP, noma i-Delivered Duty Payed. I-DDP yigama lokuthumela elibeka intela enkulu kumthengisi. Ngaphansi kwe-DDP, umthengisi unesibopho sazo zonke izindleko nezingozi ezihilelekile ekutholeni izimpahla zisuka endaweni yazo ziye endaweni ekhethiwe yomthengi. Lokhu kufaka phakathi ukuthola imvume yokuthumela impahla ezweni lakubo, ukukhokha zonke izimali zokungenisa kanye nezintela (kufaka phakathi i-VAT), ukuthola imvume yamasiko ePortugal, kanye nokuletha izimpahla endaweni yokulethwa okuvunyelwene ngayo. Umthengi kufanele alayishe imikhiqizo kuphela.
Lokhu kwenza i-DDP ibukeke kahle kakhulu kubathengi abangazi okuningi ngokungenisa noma abangenayo inombolo ye-EORI, kanye nakubathengisi abafuna ukwenza inqubo yokuthenga ibe lula ngangokunokwenzeka. Kodwa kukhona iphutha lesakhiwo elikhuba abathumeli abaningi: umthengisi, ongeyena nhlobo ovela e-EU, kulindeleke ukuthi asebenze njengomthengisi werekhodi ePortugal. Ngokusho komthetho wentela wasePortugal nowe-EU, umuntu ongenisa izimpahla kumele abe nenombolo ye-EORI. Futhi, abathengisi abavela ngaphandle kwe-EU bavame ukuqasha i-ejenti yezimali ePortugal nayo enesibopho sokukhokha i-VAT. Leli phepha aliyona into ongayikhetha; liyadingwa ngumthetho.
Okunye okubalulekile okufanele kucatshangelwe ukuthi ngaphansi kwezinhlelo ezijwayelekile ze-DDP, umthengisi ukhokha i-VAT ekungeniseni, futhi angase angakwazi ukuyibuyisa. Uma umthengi eyibhizinisi lasePortugal elibhalisele i-VAT, kungenzeka ukuthi bakwazile ukubuyisa leyo VAT efanayo yokungenisa. Lokhu kusho ukuthi umthengisi kufanele akhokhe intela umthengi angase ayithole. Yingakho abanye abathumeli abanekhono bekhetha ngamabomu i-DAP, yize kusho inqubo yokukhokha eyinkimbinkimbi kakhulu, ukuze bakwazi ukulawula ukubuyiselwa kwe-VAT.
| Incoterm | Amakhava omthengisi | Umthengi Covers | Okuhle kakhulu |
| I-EXW | Akukho lutho ngaphandle kwesango lefektri | Yonke impahla, intela, i-VAT, intela yempahla | Abathumeli abanolwazi abanazo izinto zabo zokuthutha |
| Fob | Ukususwa kwempahla yokuthumela ngaphandle + ukulayishwa kwembobo | Impahla eyinhloko, intela, i-VAT, imvume yokungenisa impahla | Abathumeli bempahla kwamanye amazwe abanokusethwa kwempahla okuzinzile |
| DAP | Yonke imithwalo eya endaweni eqanjwe igama layo | Intela yokungenisa impahla, i-VAT, ukuvunyelwa kwentela | Abathengi abafuna ukulawulwa kokungeniswa kwempahla |
| I-DDP | Konke: imithwalo, intela, i-VAT, ukuvunyelwa kwentela, imayela lokugcina | Ukulayisha kuphela | Ama-SME, abathengisi be-e-commerce, abangenisi bokuqala |
Iphuzu eliyinhloko ukuthi i-DDP ayihlali ingcono noma imbi kune-DAP noma i-FOB. Kuya ngokuthi umthengi unolwazi olungakanani, ukuthi umthengisi angayisingatha kanjani inqubo yokungenisa, nokuthi izinhlangothi zombili zingayithola yini i-VAT. Lesi sinqumo sizokubiza imali eningi.
Isakhiwo se-VAT sasePortugal: Izinga lika-23% ngokuqukethwe
Isiqondiso se-VAT se-European Union sichaza imithetho yohlelo lwe-VAT lwasePortugal, olubizwa nge-IVA (Imposto sobre o Valor Acrescentado). Kodwa-ke, iPortugal ibeka amazinga ayo ngaphakathi kwebanga elivunyelwe. Izinga elijwayelekile ePortugal enkulukazi lingu-23%, okuyilapho izinto eziningi zabathengi ezivela kwamanye amazwe ziphelela khona. Lena yintela esebenza kuma-elekthronikhi, izingubo, izinto zasekhaya, imishini, izingxenye zezimoto, kanye nazo zonke izinto ezilethwa ngabangenisi abavela eShayina noma kwamanye amazwe angewona awe-EU.
Kunezilinganiso ezimbili eziphansi: u-13% wezinto ezithile zokudla, iwayini, ukudla kwasezitolo zokudlela, ezinye izinto zezolimo, kanye namanzi amaminerali; kanye no-6% wezimpahla eziyisisekelo okuhlanganisa ukudla, imithi, izincwadi, amaphephandaba, kanye nokuhlala ehhotela. Kusukela ngoJanuwari 1, 2025, intela entsha yezinsizakalo zedijithali engu-3% yaqala ukusebenza. Isebenza ezimpahleni zedijithali kanye nezinsizakalo ezithengiswa kubantu basePortugal. Izinga elijwayelekile elingu-23% yilokho abantu abaningi abangenisa imikhiqizo ebonakalayo abakukhathalelayo.
Kubalulekile futhi ukuqaphela ukuthi amazinga e-VAT ePortugal ahlukile esifundeni ngasinye esizimele. Ama-Azores anesilinganiso esijwayelekile esingu-16%, kanti iMadeira inesilinganiso esingu-22%. Abathumeli bezimpahla abathumela izimpahla kulezi zindawo kufanele bahlole kabili ukuthi yiliphi izinga elisebenzayo ngokuya ngokuthi izimpahla ziya kuphi. Kodwa-ke, ngezinjongo eziningi zokuthutha, isilinganiso esingu-23% sezwekazi eliseningizimu sisetshenziselwa ukuthola i-VAT yokungenisa endaweni yokungena.
| I-VAT Rate | Linganisa (%) | Kusebenza Ku |
| Standard | 23% | Iningi lezimpahla zabathengi, izinto zikagesi, izingubo, imikhiqizo engenisiwe, izimpahla zedijithali (ezingabalulekile) |
| Okuncishisiwe Okuphakathi | 13% | Eminye imikhiqizo yokudla, iwayini, ukudla kwasezindaweni zokudlela, amanzi amaminerali, izinsimbi zomculo, indawo yokuhlala ehhotela, amafutha asetshenziswa ezifosilini |
| Kuncishiswe Kakhulu | 6% | Ukudla okuyisisekelo, imithi, izincwadi kanye nezincwadi ze-elektroniki, amaphephandaba, imishini yezokwelapha, ezokuthutha abagibeli, ukuhlala ehhotela |
| Intela Yezinsizakalo Zedijithali | 3% | Izinsizakalo zedijithali kanye nezimpahla ze-elekthronikhi zinikezwa abathengi (kusukela ngoJanuwari 1, 2025) |
| Isilinganiso Esingekho Zero | 0% | Izimpahla zangaphakathi kwe-EU, ezokuthutha zamazwe ngamazwe, ukuthunyelwa kwamanye amazwe |
| Ama-Azores (Ajwayelekile) | 16% | Izimpahla ezilinganiselwe ezijwayelekile zihlinzekwa ngaphakathi kwesifunda esizimele sase-Azores |
| I-Madeira (Ejwayelekile) | 22% | Izimpahla ezilinganiselwe ezijwayelekile zihlinzekwa ngaphakathi kwesifunda esizimele saseMadeira |
Kusukela ngo-2025, izinkampani ezihlala ePortugal kumele zibhalise uma zenza okungenani u-€15,000 ngonyaka. Izinga lokuthengisa ibanga elibanzi le-EU eliqala intela ye-VAT lingu-€10,000. Amabhizinisi angaphandle kwe-EU enza ibhizinisi ePortugal futhi okumele akhokhe intela kumele aqashe ummeleli wezezimali. Lo muntu unesibopho ngokomthetho sentela yenkampani ye-VAT yasePortugal, okuyisibopho esikhulu abameleli bezezimali abasikhokhisa sona.
Indlela i-VAT engu-23% ebalwa ngayo ngempela ekungenisweni kwempahla
IPortugal isebenzisa indlela ye-CIF ukuthola intela yokungenisa kanye ne-VAT. Lokhu kusho ukuthi isisekelo sentela sihlanganisa izindleko zezimpahla, umshwalense, kanye nokuthunyelwa emngceleni wasePortugal. Lokhu kubalulekile ngoba kusho ukuthi i-VAT isebenza ezindlekweni zokuthumela ozikhokhayo ukuthumela imikhiqizo ePortugal, hhayi nje kuphela inani lezinto.
Okokuqala, intela yentela ihlolwa ngokusekelwe enanini le-CIF futhi ikhodi ye-HS inquma izinga lentela elisebenzayo. Ngemva kwalokho, i-VAT ihlolwa ngokusekelwe enanini le-CIF kanye nenkokhelo yentela yentela. Ngenxa yokuthi i-VAT ingeziwe enteleni, umthwalo wentela wangempela mkhulu kancane kunezinga elingabonakala lingu-23%. Isibonelo esingezansi sisebenzisa ama-elekthronikhi njengesibonelo ngoba angaphansi kwesilinganiso sentela esisodwa se-EU esingu-4.7% ngaphansi kwesigaba se-HS 8517.
| I-Cost Component | Inani (EUR) | amanothi |
| Inani Lezimpahla Ezimenyezelwe (i-CIF) | €1,000 | Kuhlanganisa izindleko, umshwalense, impahla |
| Intela Yentela (isb. i-elekthronikhi HS 8517, 4.7%) | €47 | Izinga lentela liyahlukahluka ngokwekhodi ye-HS |
| Isisekelo se-VAT (CIF + Duty) | €1,047 | I-VAT ibalwa kulesi sibalo esihlanganisiwe |
| Ngenisa i-VAT (23%) | €240.81 | Izinga le-VAT elijwayelekile; elingabuyiselwa ngumthengisi wangaphandle |
| I-Customs Brokerage Imali | €50–€150 | Kuyahlukahluka ngokuya ngomthengisi kanye nobunzima bokuthunyelwa |
| Izindleko Zokufika Eziphelele (cishe) | €1,337–€1,437 | Ngaphambi kokulethwa kwemayela lokugcina ePortugal |
Lesi sibonelo sokubala sibonisa ukuthi kubaluleke kangakanani ukwenza ukuhlukaniswa kwekhodi ye-HS kube ngendlela efanele. Uma imikhiqizo ifakwa ebhokisini elinomthwalo ophezulu ngephutha, izindleko zokufika zingashintsha kakhulu ngoba intela ekhuphukile iya ngqo esisekelweni se-VAT. Ukudalula inani lezimpahla ukuze wehlise umugqa wentela kusindisa imali encane emgqeni wentela, kodwa futhi kukubeka engcupheni enkulu ngokomthetho. Amasiko asePortugal (kanye neziphathimandla zamasiko zase-EU ngokujwayelekile) ahlola ngenkuthalo amanani amenyezelwe ngokuqhathanisa nezizindalwazi zamanani emakethe, futhi ukudalula inani elingaphansi kungaholela ezinhlawulweni ezinkulu kakhulu kunemali obucabanga ukuthi uyayonga.
I-EU yahlukana nokukhululwa kwe-VAT endala engu-€22 de minimis kokungeniswa kwempahla okunenani eliphansi ngoJulayi 1, 2021. Manje, konke ukuthunyelwa okuya ePortugal, kungakhathaliseki ukuthi kubiza malini, kufanele kukhokhe i-VAT. Kokuthunyelwa okubiza u-€150 noma ngaphansi, abathengisi bangasebenzisa i-IOSS ye-EU (Import One-Stop Shop) ukuqoqa nokukhokha i-VAT ngesikhathi sokuthengisa. Lokhu kwenza inqubo yokususa impahla ibe lula. Izintela zamasiko ziqala ukusebenza ku-€150, futhi izinqubo zamasiko ezijwayelekile zokungenisa ziyasebenza.
I-DDP vs. DAP: Ukukhetha Igama Elifanele LePortugal
Ukukhetha phakathi kwe-DDP ne-DAP akuyona nje indaba yezokuthutha; futhi kuyisinqumo sezezimali nesokuthobela imithetho esizoba nemiphumela emikhulu kuzo zombili izinhlangothi. Ezinkampanini zasePortugal ezibhalisele i-VAT nezimpahla zokungenisa, i-DAP ivame ukuba nomqondo ngokwezimali. Zinakekela ukusulwa kwentela ngokwazo, zikhokhe i-VAT yokungenisa ngqo kumasiko asePortugal, bese ziyibuyisela njenge-VAT yokufaka ekubuyiselweni kwazo okulandelayo kwekota noma kwenyanga. Umthengisi ukhokha i-VAT ngaphansi kwe-DDP, kodwa ngoba abayona inhlangano ye-EU futhi abanayo irejista ye-VAT yasePortugal, ngokuvamile abakwazi ukuyibuyisela. Umthengi uthola ukulethwa okuhlanzekile, kodwa imali yakhelwe entengo ye-DDP.
Izibalo zihlukile ngokuthunyelwa kwe-e-commerce okuya ngqo kumakhasimende asePutukezi. Abasebenzisi bokugcina abakwazi ukuthola i-VAT yabo emuva. Abanazo izinombolo ze-EORI, abafuni ukubhekana nokuvunyelwa kwempahla, futhi ukuthola izindleko zentela engazelelwe lapho amaphakheji efika kungenye yezizathu eziyinhloko ezenza amakhasimende enqabe amaphakheji futhi ashiye izibuyekezo ezimbi. Kulesi simo, i-DDP ngokuqinisekile iyindlela engcono kumakhasimende. Abathumeli abaziyo ukuthi benzani bangagcina izindleko ze-VAT zizinzile futhi zifakiwe entengo efike.
| Ukucabangela | I-DDP | DAP |
| Ubani ophatha amasiko asePutukezi | Umthengisi/umthumeli | Umthengi |
| Okhokha i-VAT yokungenisa engu-23% | Umthengisi (kusengaphambili, ngokuvamile akakwazi ukubuyiselwa) | Umthengi (angafuna kabusha uma ebhalisele i-VAT) |
| Ukucaca kwentengo lapho ukhokha | Intengo ephelele; akukho okumangazayo | Izindleko zokugcina azaziwa kuze kube yilapho ukulethwa |
| Imfuneko ye-EORI | Umphathi wezimali/ummeli wezezimali uyayiphatha | Umthengi kumele abe ne-EU EORI evumelekile |
| Ingozi uma inani elingaphansi kwencazelo | Umthengisi unesibopho sokukhokha izinhlawulo nezijeziso | Umthengi unesibopho sezindleko ezengeziwe |
| Ifaneleka kakhulu | Ukuhweba nge-inthanethi, ama-SME, abangenisi bokuqala | Abathumeli abanolwazi abanethimba lamakhasimende angaphakathi |
Uma umhlinzeki waseShayina ecaphuna intengo ye-DDP esikhundleni somthumeli wezimpahla onekhono, i-DDP iba yingozi kakhulu. Amanani e-DDP acashunwe efektri avame ukusekelwe emibonweni engalungile mayelana nendlela amasiko asePortugal asebenza ngayo, amanani angadalulwanga kahle, noma abaxhumanisi abangakahleleki abangase bangenzi ukuhlanza okulungile. Ikhasimende lithola imikhiqizo futhi likhokhe intengo ye-DDP, kodwa lingase lingazi ukuthi intela kanye ne-VAT kukhokhwe ngendlela efanele kuze kube yilapho ukuhlolwa kokuthobela imithetho kwembula inkinga ezinyangeni kamuva.
Imibhalo: Okudingwa Amasiko asePortugal
Ukuphela kwento ongayilawula ethinta ukuthi ukuthunyelwa kwe-DDP kususa kanjani kalula amasiko asePortugal ukunemba kwamaphepha. I-Import Control System 2 (ICS2) ye-EU manje isisesigabeni sayo sesithathu nesokugcina sokukhishwa, esaqala ngo-2025. Manje isebenza kuzo zonke izinhlobo zokuhamba, okuhlanganisa nesitimela kanye nolwandle. Ngaphambi kokuba izinto zifike emngceleni we-EU, kumele kufakwe iSimemezelo Sokufingqa (ENS) ngogesi. Lokhu kumele kufake izinombolo ze-HS ezigcwele ezinezinombolo eziyisithupha zento ngayinye yomugqa. Ukugcinwa kanye nokuhlolwa ngokomzimba okwengeza izinsuku ezikhathini zokuhamba kungenzeka uma ukufakwa kwe-ENS kungaphelele noma kunganembile.
I-invoyisi yezentengiselwano yidokhumenti ebaluleke kakhulu, futhi kumele ibonise inani langempela le-CIF, hhayi inani eliphansi noma "lesampula" elihloselwe ukwehlisa intela. Umnyango wentela wasePortugal usebenzisa izizindalwazi zamanani emakethe futhi uvame ukuhlola amanani ashiwoyo ngamanani aziwayo ezentengiselwano. Uma kukhona umehluko phakathi kwenani elimenyezelwe kanye nenani elihlolwe, kuzoba nezimali ezengeziwe, ukubambezeleka, ngisho nenhlawulo. I-invoyisi kumele futhi ifane nohlu lokupakisha ngokwenani, isisindo, osayizi, kanye namakhodi e-HS. Zonke lezi zinto kumele zifane kuwo wonke amadokhumenti.
| Idokhumenti | Imfuneko Eyinhloko |
| I-invoyisi yezentengiso | Inani elinembile le-CIF ngama-EUR noma ama-USD; akumele lidalulwe ngaphansi kwesilinganiso |
| Uhlu lokupakisha | Isisindo, ubukhulu, ubuningi, kanye namakhodi e-HS ezingeni lento |
| Umthethosivivinywa Wezokuthutha / Umthethosivivinywa Wezindiza | Ibonisa inani lomthumeli, umthumeli, kanye nenani lempahla yokubala kwe-CIF |
| Isitifiketi Somsuka | Kuyadingeka ukuze kucatshangelwe izibopho zokukhetha ze-EU ngaphansi kwezivumelwano zokuhweba |
| Isimemezelo Sokufingqa Sokungena se-EU ICS2 (ENS) | Kufanele ifayilishwe ngaphambi kokufika; idinga amakhodi e-HS agcwele anezinombolo ezingu-6 |
| Inombolo ye-EORI | Kuyadingeka kumthengisi werekhodi; abathengisi abangebona abe-EU badinga ummeleli wezezimali |
| I-NIF yesiPutukezi (uma ibhaliswe nge-VAT) | Kuyadingeka uma umthengisi esebenza njengongenisa irekhodi futhi ehlose ukubuyisa i-VAT |
Imfuneko yenombolo ye-EORI ibaluleke kakhulu kubathengisi abangebona abe-EU abangenisa impahla ngaphansi kwesivumelwano se-DDP. EPortugal, ngokuvamile kufanele ube nommeleli wezezimali, futhi kufanele ukhethe oyedwa ngaphambi kokuthi uzame ukwenza ukuthunyelwa kwakho kokuqala. Lo muntu noma iqembu manje linomthwalo wemfanelo ngokubambisana wezibopho ze-VAT zasePortugal zenkampani, okuyingozi enkulu ngokomthetho. Abathumeli bempahla abasunguliwe abagxile ekungeniseni izimpahla e-EU banalo leli khono ngaphakathi noma basebenza nabameleli bezezimali abaqeqeshiwe ePortugal.
Amaphutha Avamile nokuthi Ungawagwema Kanjani
Inani Lempahla Elingaphansi Kwencazelo
Leli yiphutha elivame kakhulu nelibulalayo elenziwa abantu lapho bethumela i-DDP ePortugal. Abanye abathengisi bavame ukumaka inani lezimpahla zabo ukuze kubonakale sengathi bakhokha imali encane emalini yentela. Lokhu kungase kwehlise inkokhelo ephepheni, kodwa kuwukukhwabanisa kwentela futhi kuza nezijeziso ezingaphezu kakhulu kunemali yentela yokuqala. Amasiko asePortugal angashintsha inani lentela futhi akhokhise intela emuva, inzalo, kanye nezinhlawulo. Ezimweni ezimbi, impahla ingathathwa. Uma umuntu othumela impahla ephakamisa ukudalula okungaphansi njengendlela yokonga imali, kufanele axoshwe ngokushesha.
Ukuhlela Kabi Amakhodi e-HS
Izinga lentela elisebenza ezimpahleni lisekelwe ekuhlukanisweni kwekhodi yazo ye-HS, okumele kube okulungile. Kunezihloko ezithile ze-HS zezimpahla ezivamile zabathengi, futhi umehluko phakathi kwezihloko ezimbili ungamelela umehluko phakathi kwezinga lentela elingu-0% kanye nezinga lentela elingu-12%. Uma umthengisi ethola ikhodi ye-HS ngendlela engafanele futhi kufanele akhokhe intela eyengeziwe ngaphansi kwemithetho ye-DDP, umthengisi kufanele akhokhe lezo zindleko, futhi ngokuvamile ayikho indlela yokuthi umthengisi ayithole kumthengi ngemva kokulethwa.
Ukucabanga ukuthi Umhlinzeki Angaphatha i-DDP
Abahlinzeki abaningi baseShayina banikeza i-DDP njengesevisi, kodwa bakwenza ngama-ejenti noma abathengisi abangekho emthethweni abangenalo ilungelo lokusebenza njengabangenisi berekhodi e-EU. Lokhu kubangela igebe lokuthobela imithetho: izinto zisula amasiko, umthengi uthola impahla, kodwa i-VAT kungenzeka ikhokhwe ngendlela engafanele, umngenisi werekhodi angase abe nephutha, noma isimemezelo se-ENS kungenzeka senziwe ngamaphutha. Ukuhlolwa kwentela noma ukubuyekezwa kwamasiko ngemva kokuvunyelwa kungaletha lezi zinkinga, okusho ukuthi umthengi unesibopho yize babecabanga ukuthi i-DDP isho ukuthi wonke amaphutha ayeyiphutha lomthengisi.
Akubalwa Amanani E-VAT Yesifunda
Uma kuthunyelwa izinto e-Azores noma eMadeira, amazinga ajwayelekile e-VAT ahlukile: 16% kuma-Azores kanye no-22% kumaMadeira, esikhundleni sika-23%. Uma abathengisi besebenzisa izinga lezwekazi ukukhokha intengo yokuthunyelwa kwe-DDP kulezi zindawo, bazokhokhisa kakhulu noma kancane kakhulu, okuzoholela ekungqubuzaneni kwebhizinisi noma ukuntuleka kokuthobela imithetho.
Indlela Ukuthunyelwa Kwe-Topway Okusingatha Ngayo Ukuthunyelwa Kwe-DDP ePortugal
Kusukela ngo-2010, i-Topway Shipping ibilokhu inikeza izinsizakalo zochwepheshe zokuthutha impahla ezivela endlunkulu yayo eShenzhen. Ithimba elisungule lineminyaka engaphezu kwengu-15 yesipiliyoni esiqondile kwezokuthutha impahla emhlabeni wonke kanye nokususwa kwempahla yamasiko. Basungule ubuchwepheshe ezimakethe eziningana eziqondiwe ze-EU, okuhlanganisa iPortugal neSpain.
Inani le-Topway lokuthunyelwa kwe-DDP ePortugal lidlula nje ukudlulisa izimpahla. Baphinde baphathe ungqimba lokuthobela imithetho olunquma ukuthi ukuthunyelwa kwe-DDP kuyafeza yini isithembiso salo noma cha. Lokhu kuhilela ukuhlola ikhodi ye-HS ngaphambi kokuthunyelwa, ukuqinisekisa ukuthi amaphepha okulinganisa e-CIF alungile, ukufaka i-ICS2 ENS ngezinombolo ezifanele zezinombolo eziyi-6, ukusebenza nabathengisi bezimpahla abaqeqeshiwe kanye nabameleli bezimali ePortugal, kanye nokucubungula inkokhelo ephelele ye-VAT yokungenisa yomthengisi.
I-Topway inezinketho zokuthutha olwandle kusukela eShayina kuya emachwebeni amakhulu aseYurophu okuhlanganisa iLisbon neSines. Lokhu kufaka phakathi i-FCL (Full Container Load) kanye ne-LCL (Less-than-Container-Load), ngakho amabhizinisi abo bonke osayizi angasebenzisa isevisi. Ukuhlanganiswa kwe-LCL kuvumela amakhasimende ukuthola imigomo ye-DDP ngaphandle kokukhokhela ibhokisi lonke uma izimpahla zawo zingakwazi ukugcwalisa elilodwa. Uchungechunge lwezinsizakalo lwe-Topway luhlanganisa nokuthuthwa kusuka kumkhiqizi kuya echwebeni, indawo yokugcina impahla kwamanye amazwe uma kudingeka, kanye nokulethwa ngaphakathi ePortugal kuya endaweni yokugcina impahla yomthengi, esitolo, noma kusayithi le-Amazon FBA.
Kumabhizinisi amancane naphakathi nendawo (ama-SME) kanye nabathengisi be-e-commerce abafuna izinzuzo ze-DDP kumakhasimende kodwa abangafuni ukubhekana nezinkinga zomthetho nezokuthobela imithetho ezihambisana nokusebenza nomhlinzeki ongenalwazi, ukusebenza nomhlinzeki wezinsizakalo ezigcwele njengeTopway Shipping kuyisinqumo esingcono kakhulu. I-VAT engu-23% kanye nenqubo yokuthengiswa kwempahla yamasiko akuzona izinkinga; kuyizimali ezilindelekile ukuthi umhlinzeki wezinsizakalo onolwazi azi ukuthi angazibeka kanjani amanani futhi aziphathe kahle.
Isimo Sokulawula Sango-2025: Yini Eshintshile
Abathumeli bezimpahla kwamanye amazwe abathuthukisa isu labo lokuthutha kufanele banake ezinye izinguquko emithethweni ezizothinta ngqo ukuthunyelwa kwe-DDP ePortugal ngo-2024 nango-2025.
Uhlelo lwe-ICS2 lwe-EU lwafinyelela ku-Release 3 ngo-2025. Lokhu kusho ukuthi zonke izinhlobo zokuhamba, okuhlanganisa nolwandle kanye umzila wesitimela, kwadingeka bathumele idatha ngaphambi kokuba ifike. Ngakho-ke, yonke imithwalo manje kufanele ifake i-ENS ngaphambi kokulayisha, hhayi nje kuphela umthwalo wezindiza njengoba benzile ezigabeni zangaphambilini. Idatha kufanele iphelele futhi inembe: I-ICS2 isebenzisa ama-algorithms obungozi ukukhombisa izimemezelo ezingekho kulwazi noma ezingahambisani ukuze zibuyekezwe. Abadluliseli abangakashintshi izinhlelo zabo kanye nemisebenzi ukuze bahlangabezane ne-ICS2 Release 3 basengozini enkulu yokubangela ukubambezeleka.
Ngo-2025, iPortugal yaphakamisa futhi imfuneko yokubhaliswa kwe-VAT yamabhizinisi ahlala kuleli lizwe yaba yi-€15,000. Umkhawulo wokuthengisa ibanga lonke le-EU usengu-€10,000. Kusukela ngoJanuwari 1, 2025, iPortugal izoba nentela entsha yezinsizakalo zedijithali engu-3%. Lokhu kwenza izinto zibe nzima kakhulu ezinkampanini ze-e-commerce ezithengisa izimpahla nezinsizakalo zedijithali kanye nezimpahla ezibonakalayo, njengoba lezi ezimbili zingase zibe nezindlela ezahlukene ze-VAT ezidinga ukukhokhiswa kanye nokukhokha okuhlukile. Izinkampani ezikhokhisa kokubili izinto ezibonakalayo kanye nezinsizakalo zedijithali kuthengiselwano olufanayo kufanele zihlole uchwepheshe we-VAT ukuthola ukuthi yiliphi izinga elifanele lengxenye ngayinye.
Ukuphathwa kwamasiko asePortugal nakho bekulokhu kusebenza ohlelweni lwayo lokwenza idijithali, ngenhloso yokuba i-eAduana portal ibe yidijithali ngokugcwele ngekota yesithathu ka-2025. Lokhu kusho ukuthi izinqubo zokususa ezisekelwe ephepheni noma ezenziwe ngesandla ziya ngokuya zingasebenzi, futhi abathumeli abangenazo izinhlelo ezinhle zamafayela edijithali bazoba nezinkinga eziningi. Abathumeli ababheka izinketho zabo zabathumeli manje balindele ukukwazi ukufaka nokulandelela zonke izimemezelo zabo zamasiko ngogesi besebenzisa amawebhusayithi aphephile. Lokhu akuseyona isici sokunethezeka.
Isiphetho
Kwabangenisi abafuna izinto zibe lula, amanani abikezelwe, kanye nokulethwa kuhambe kahle, ukuthunyelwa kwe-DDP ePortugal kuyindlela enhle kakhulu. Kodwa i-VAT engu-23%, engezwe esisekelweni se-CIF-plus-duty futhi engabuyiselwa ngumthengisi ongaphandle kwe-EU, isho ukuthi umnotho we-DDP udinga ukuhlolwa ngokucophelela futhi izidingo zokuthobela imithetho zidinga ukuphathwa ngabantu abaziyo ukuthi benzani.
Abathumeli kanye nabathengisi abathumela ePortugal ngo-2025 kufanele bakhumbule lezi zinto: thola ukuthi umthengi ubhaliswe yini kwi-VAT futhi angayithola yini i-VAT engenayo; uma bekwazi, i-DAP ingaba yisakhiwo esingcono; qiniseka ukuthi umuntu ophethe imvume yakho ye-DDP unegunya elifanele le-EORI futhi uqashe ummeleli wezezimali ofanelekayo ePortugal; ungalokothi wamukele amanani angadalulwanga njengendlela yokonga imali; hlola amakhodi akho e-HS ngokumelene nesizindalwazi se-EU TARIC ngaphambi kokuthumela; futhi ulandele yonke imithetho yokufaka i-ICS2 ENS noma usengozini yokuba izimpahla zakho zigcinwe emngceleni.
I-DDP eya ePortugal ayinzima uma unomlingani ofanele wezokuthutha. I-Topway Shipping yakhelwe ukubhekana nalolu hlobo lobunzima be-full-chain, kusukela phansi kokukhiqiza eShayina kuya emnyango we-warehouse eLisbon. Bebelokhu benza izinto zokuthutha ngaphesheya kwemingcele iminyaka eyi-15 futhi bangakwazi ukusingatha konke kusukela ekuqaleni kuze kube sekupheleni.
Imibuzo Evame Ukubuzwa
Q: Ingabe i-VAT engu-23% ihlala isebenza ekuthunyelweni kwe-DDP ePortugal?
A: Yebo, kwemikhiqizo eminingi yabathengi kanye nokungeniswa okuvamile. Izinga le-VAT elijwayelekile elingu-23% lisebenza enanini le-CIF lezimpahla kanye nanoma iyiphi inkokhelo yentela. Izigaba ezithile, njengokudla nemithi, zinezinga eliphansi elingu-13% kanye no-6%. Kusukela ngoJanuwari 2025, kuzoba nentela entsha engu-3% ezinsizeni zedijithali. Ukuthunyelwa e-Azores kunezinga elijwayelekile elingu-16%, kanti ukuthunyelwa eMadeira kunezinga elingu-22% esikhundleni sezwekazi elingu-23%.
Q: Ngaphansi kwemibandela ye-DDP, ubani okhokhela i-VAT yokungenisa yasePutukezi — umthengi noma umthengisi?
A: Umthengisi uyayikhokha ngoba i-DDP yenza umthengisi akhokhe zonke izindleko zokungenisa. Kodwa uma umthengisi engekho kwi-EU, ngokuvamile akakwazi ukuthola le VAT emuva. Uma umthengi eyinkampani ePortugal ebhalisele i-VAT, kungenzeka ukuthi uthole i-VAT efanayo ngaphansi kwemithetho ye-DAP. Yingakho abanye abathumeli abanolwazi bethanda i-DAP kangcono kune-DDP.
U: Ingabe umhlinzeki wami eShayina udinga inombolo ye-EORI ukuze athumele i-DDP ePortugal?
A: Umthengisi ungumthengisi werekhodi ngaphansi kwe-DDP, okusho ukuthi badinga inombolo ye-EORI. Amabhizinisi angewona awe-EU ngokuvamile awakwazi ukuthola i-EU EORI ngqo. Esikhundleni salokho, kudingeka aqashe ummeleli wezezimali ePortugal ophinde abe nomthwalo wokukhokha i-VAT. I-Topway Shipping, umthengisi ochwepheshe, inganakekela lokhu kumthengisi.
U: Iyini i-ICS2 futhi ingabe ithinta ukuthunyelwa kwami kwe-DDP ePortugal?
A: Uhlelo Lokulawula Ukungenisa 2 (ICS2) lwe-EU luyisimiso sokumemezela ukuphepha nokuvikeleka esidingekayo okumele sigcwaliswe ngaphambi kokuba izimpahla zifike. Kusukela ngo-2025, sizosebenza kuzo zonke izinhlobo zokuhamba, okuhlanganisa nolwandle kanye nojantshi. Ngaphambi kokulayisha, ukuthunyelwa kumele kube neSimemezelo Sokufingqa (ENS) esinezinombolo ze-HS ezinezinombolo ezingu-6 ezifanele kuyo yonke imikhiqizo. Uma ungagcwalisi wonke amafomu, kungase kudingeke ulinde emngceleni we-EU ukuze uhlolwe.
Q: Ingabe i-DDP ingcono njalo kune-DAP yokuthumela kubathengi basePutukezi?
A: I-DDP ivame ukunikeza abathengi basePortugal ulwazi olungcono lokuthenga ukuthunyelwa kwe-e-commerce kwe-B2C ngoba abakwazi ukubuyisa i-VAT futhi abafuni ukubhekana nemikhuba. Lapho kuthunyelwa izimpahla kusuka kwelinye ibhizinisi kuya kwelinye ePortugal ezibhaliselwe i-VAT, i-DAP ingaba yisinqumo esihle ngoba umthengi angayithola i-VAT yokufaka.
Q: I-Topway Shipping ingasiza kanjani ngokuthunyelwa kwe-DDP ePortugal?
A: I-Topway Shipping iphatha zonke izinto ze-DDP ezivela eShayina, okuhlanganisa ukuthunyelwa kokuqala, ukuthunyelwa olwandle (i-FCL noma i-LCL) kuya emachwebeni asePortugal, ukufaka i-ICS2 ENS, ukuvunyelwa kwentela ngesethulo esifanele, ukukhokhwa kwe-VAT yokungenisa, kanye nokulethwa kwemayela lokugcina ePortugal. Xhumana nethimba labo laseShenzhen ukuze uthole intengo eyenzelwe wena nenemininingwane yokuthunyelwa kwakho kusuka emnyango kuya komunye.
