I-VAT Yokungenisa EJalimane engu-19%: Lokho Okufanele Kukwazi Wonke Umthumeli Wezimpahla WaseShayina
Isingeniso
IJalimane ingumlingani omkhulu kwezentengiselwano waseShayina eYurophu, futhi kubakhiqizi abaningi baseShayina kanye nabathengisi be-e-commerce abawela imingcele, kuyindlela elula yokungena emakethe ye-EU. IHamburg iphatha amakhonteyina amaningi kunanoma yiliphi elinye ichweba laseJalimane. Isikhumulo Sezindiza saseFrankfurt singenye yezindawo ezinkulu zokuthutha izimpahla emoyeni eYurophu. Isitimela i-China-Europe Railway Express siphelela eDuisPort eDuisburg, ejulile enkabeni yezimboni zaseJalimane. Ngisho nangazo zonke izixhumanisi zokuhamba phakathi kwalezi zomnotho ezimbili, iphesenti elimangalisayo labathumeli bangaphandle baseShayina bafika emngceleni waseJalimane bengazi ukuthi bazokhokha ziphi intela.
I-VAT yokungenisa eJalimane, ebizwa ngokuthi i-Einfuhrumsatzsteuer noma i-EUSt ngesiJalimane, ingu-19% wezimpahla eziningi. Kodwa lelo nani lodwa alisho yonke indaba. EJalimane, i-VAT yokungenisa akuyona nje u-19% wenani le-invoyisi yakho. Isekelwe enanini lemikhiqizo kanye nanoma yimuphi umrhumo wentela ongase usebenze. Lokhu kusho ukuthi umthwalo wentela wangempela uyanda ngezindlela ezingamangaza abangenisi bokuqala. Izindleko zonke zokuthola iphakheji evela eShayina zingaba ngu-30% kuya ku-80% ngaphezu kwe-invoyisi yokuqala yomhlinzeki uma ufaka izindleko zentela, imithwalo, umshwalense, kanye nezindleko zokugcina.
Lo mhlahlandlela ukutshela ukuthi i-VAT yokungenisa yaseJalimane isebenza kanjani ngempela, ukuthi ungayithola kanjani kahle, ukuthi amabhizinisi aseShayina afuna ukuthengisa eJalimane kudingeka enzeni ukuze abhalise futhi alandele imithetho, nokuthi izinguquko ezinkulu emithethweni ye-EU ezizoqala maphakathi no-2026 zisho ukuthini kumamodeli e-e-commerce awela imingcele athembele ekukhululweni kwentela yamasiko engu-€150 isikhathi eside. Yilokhu okudingeka ukwazi uma uthutha izimpahla usuka eShayina uye eJalimane ngolwandle, emoyeni, noma ngesitimela.
Iyini i-VAT yokungenisa yaseJalimane futhi ihluke kanjani kwi-VAT evamile?
Igunya lezentela laseJalimane (i-Zoll) likhokhisa i-VAT yokungenisa izinto ezivela eJalimane zivela emazweni angewona ingxenye ye-European Union. I-VAT ekhokhiswa amabhizinisi aseJalimane ngokuthengisa ngaphakathi kwezwe ihlukile kwi-VAT yokungenisa. Ihhovisi lentela (i-Finanzamt) liqoqa i-VAT ekuthengisweni ngaphakathi kwezwe, kuyilapho intela iqoqa i-VAT ekuthengisweni ngaphakathi kwezwe. Zombili zisebenzisa amazinga afanayo, kodwa zingaphansi kwemithetho ehlukene.
UMthetho we-VAT waseJalimane (Umsatzsteuergesetz, UStG), Isigaba 1, Isigaba 1, Inombolo 4, uthi ukuletha izimpahla ezweni kuyintengiselwano ekhokhiswa intela. Lapho izimpahla zingena ngokoqobo eJalimane, i-VAT yokungenisa iyakhokhwa, kungakhathaliseki ukuthi ukuthengiswa kwenzeke noma ukuthi ubani umthengi wokugcina. Lokhu kuhlukile kwi-VAT yasekhaya, okufanele ikhokhwe lapho kuthengiswa. Lona umehluko obalulekile ezinkampanini zaseShayina ezithumela izinto endaweni yokugcina impahla yaseJalimane kuqala bese zizithengisa: iwashi lentela liqala emngceleni, hhayi lapho izimpahla zithengiswa.
Izinga elijwayelekile lingu-19%. Le ntela isebenza ezimpahleni eziningi zezentengiselwano, njengezinto zikagesi, imishini, izingubo, ifenisha, ipulasitiki, kanye nezimpahla ezisetshenziswa ngabathengi. Izinga eliphansi elingu-7% lisebenza kuphela eqenjini elincane lezimpahla, njengezincwadi, omagazini, kanye nezinye izinto zokudla.
| Isigaba | I-VAT Rate | Izimpahla Ezijwayelekile |
| Izinga elijwayelekile | 19% | Izinto zikagesi, imishini, izingubo, ifenisha, izimpahla eziningi ezisetshenziswayo |
| Isilinganiso Esincishisiwe | 7% | Izincwadi, amaphephandaba, ukudla okuthile, amadivayisi ezokwelapha |
| Akukho / Akukho ukukhululwa | 0% | Ukuthengiselana okuthile kokuthumela kwamanye amazwe, izimpahla zangaphakathi kwe-EU |
Amabhizinisi abhalisele i-VAT futhi aletha imikhiqizo ngezinjongo zebhizinisi ngokuvamile angayithola i-VAT yokungenisa njengentela yokufaka ngenqubo yokubuyisa i-VAT yaseJalimane. Lokhu kusho ukuthi umthwalo wezomnotho ophelele ngokwezibalo awukho kumabhizinisi alandela imithetho. Kodwa-ke, umphumela wokuhamba kwemali ungokoqobo ngoba i-VAT kufanele ikhokhwe emasikweni lapho izimpahla zilethwa ezweni, futhi amabhizinisi ayithola kuphela ngokufakwa kwentela njalo. Leli gebe lokuhlela lingaba likhulu kumabhizinisi amancane nabathengisi ngabanye abangenzi mali eningi.
Indlela Yokubala Izindleko Zakho Zangempela Zokufika: Umphumela Wokuhlanganisa we-CIF
Elinye lamaphutha avame kakhulu futhi abizayo awenziwa ngabathumeli baseShayina ukwenza isisekelo sabo se-VAT yokungenisa singafanele. Abantu abaningi bacabanga ukuthi u-19% usebenza kuphela enanini lemikhiqizo njengoba kuboniswe ku-invoyisi yezentengiselwano. Eqinisweni, amasiko aseJalimane asebenzisa isisekelo esihlanganisiwe ukuze athole i-VAT yokungenisa, ehlanganisa okungaphezu nje kwenani le-invoyisi.
Inani lentela ye-CIF, elimelela i-Cost, Insurance, kanye ne-Freight, yinto yokuqala okufanele uyibheke. Ngaphambi kokubala intela, intela yentela yaseJalimane yengeza izindleko zokuthunyelwa kwamanye amazwe kanye nezindleko zomshuwalense enanini lezinto. Leli nani le-CIF libe selisetshenziselwa ukubala intela yentela yentela. I-VAT yokungenisa ikhokhiswa enanini le-CIF kanye nentela yentela yentela, hhayi i-invoyisi kuphela. Umphumela uba umthelela ohlanganisayo ohlala ubamba abangenisi abangalindele abenze izibalo ezisheshayo kuphela.
Isibonelo Esisebenzayo: Ukuthunyelwa Kwezinto Zogesi Okungu-€10,000
Ithebula elingezansi libonisa indlela engokoqobo yokuthola ukuthi kuzobiza malini ukuthutha izinto zikagesi zabathengi, okungenye yezinhlobo ezivame kakhulu zemikhiqizo ethunyelwa isuka eShayina iya eJalimane.
| I-Cost Component | Inani (€) | amanothi |
| Inani Le-invoyisi Yomhlinzeki (i-FOB) | 10,000 | Inani lezimpahla ezimenyezelwe |
| Ukuthutha Kwamazwe Ngamazwe (ingxenye ye-CIF) | 800 | Ulwandle noma umzila wesitimela eJalimane |
| Insurance | 50 | I-0.5% ejwayelekile yenani lezimpahla |
| Inani Lempahla Ye-CIF | 10,850 | Isisekelo sentela yempahla |
| Intela Yentela (isb., 3.7% ye-elekthronikhi) | 401 | Kusetshenziswe kunani le-CIF |
| Inani Lempahla Ethengiswayo + Intela (Isisekelo se-VAT) | 11,251 | I-VAT yokungenisa ebalwa kuyiphi |
| Ngenisa i-VAT ngo-19% | 2,138 | 19% wesisekelo se-VAT |
| Izindleko Eziphelele Zokufika (ngaphandle kwemayela lokugcina) | 13,389 | 34% ngaphezu kwenani le-invoyisi |
Kulesi simo, umthumeli obeka eceleni u-19% we-€10,000 we-VAT empeleni kuzodingeka akhokhe u-€2,138 nge-VAT kanye no-€401 enteleni yamasiko, okuyisamba esingu-€2,539 enteleni nasezinkokhelweni, okucishe kube ngu-25.4% ngaphezu kwenani le-invoyisi. Izindleko zokufika zonke, kufaka phakathi imithwalo, izimali zomthengisi, ezokuthutha zangaphakathi, kanye kugcinwa, ingu-€13,389, okungaphezu ngo-34% kunalokho okwakhokhwa kumhlinzeki. Uma ibhizinisi libeka amanani okuthengisa ngaphandle kokucabangela lokhu kubalwa, izinzuzo zizoba zimbi kakhulu.
Intela Yentela: Ingakanani Intengo Ebhekene Nomkhiqizo Wakho Empeleni?
I-VAT yokungenisa ingu-19% cishe kuzo zonke izimpahla, yize amazinga entela yempahla ahluke kakhulu ezinhlotsheni ezahlukene zezimpahla kanye nekhodi yazo ye-Harmonized System (HS). IJalimane isebenzisa i-Common External Tariff ye-EU, futhi ungabona amanani kusizindalwazi se-EU TARIC ku-ec.europa.eu/taxation_customs/dds2/taric. Inombolo ye-TARIC enezinombolo eziyi-10 ayigcini nje ngokusetha izinga lentela, kodwa futhi inquma ukuthi izinyathelo zokulwa nokulahla impahla, ama-quota, noma amanye amathuluzi okuvikela ukuhweba ayasebenza.
Enye yezinqumo ezibaluleke kakhulu ozenzayo uma ungenisa izinto ukuthi ungazihlukanisa kanjani usebenzisa ikhodi ye-HS. Uma uhlukanisa okuthile ngendlela engafanele, ngisho nangengozi, ungase ungakhokhi intela eyanele. I-Zoll izokulungisa lokhu ngokukukhokhisa izinhlawulo nenzalo. Kungaholela nasekukhokheni ngokweqile, ongakuthola, kodwa kufanele udlule enkambisweni efanele ukuze ukwenze. I-Zoll yaseJalimane yenze izinguquko ku-EU Combined Nomenclature ngoJanuwari 2025. Bakha izihlokwana ezintsha zamabhethri e-lithium-ion (HS 8507), imikhiqizo ye-eco, kanye nezinye izinto zedijithali ngaphansi kweSahluko 85. Lokhu kubaluleke kakhulu kubathumeli bamabhethri kagesi baseShayina kanye namabhethri e-EV.
| Isigaba somkhiqizo | Isahluko se-HS | Izinga Lentela Elijwayelekile le-EU |
| Consumer Electronics | 85 | 0% –3.7% |
| Izingubo Nezingubo | 61-62 | 12% |
| izicathulo | 64 | 3.5% –17% |
| Ifenisha | 94 | 0% –5.6% |
| Imishini Nemishini | 84 | 0% –4.2% |
| Izimpahla zepulasitiki nezerabha | 39-40 | 4% –6.5% |
| Amathoyizi Namageyimu | 95 | 2.7% –4.7% |
| Amabhayisikili namabhayisikili e-E | 8712 / 8714 | 6%–48.5% (kufaka phakathi ukungalahli izimpahla) |
Isigaba samabhayisikili namabhayisikili e-e kufanelekile ukusho. I-EU ibilokhu igcina intela yokulwa nokulahla amabhayisikili aseShayina kusukela ngo-1993. Amanani asukela ku-6% kuya ku-48.5%, kuye ngomkhiqizi. Lezi zindleko zengezwa enteleni evamile yentela, futhi zingashintsha ngokuphelele ezomnotho zokuletha amabhayisikili anamasondo amabili enziwe eShayina. Ngaphambi kokucabanga ukuthi kunentela ejwayelekile, noma yimuphi umthengisi kuleli qembu kufanele ahlole izinga elibhalisiwe lomkhiqizi wakhe ohlukile.
Ukubhalisa Nokuthobela Imithetho: Lokho Ongenakukweqa
Izinkampani zaseShayina ezifuna ukuthengisa izimpahla eJalimane kumele zilandele imithetho ehlanganisa ukubhalisa ezinye izinto ngaphambi kokuba impahla yokuqala iwele umngcele. Uma kukhona izikhala kulezi, intela ingase ibambe impahla, izinhlawulo zingase zibekwe, noma ungase ulahlekelwe ilungelo lokwenza ibhizinisi eJalimane.
| imfuneko | Ubani Oyidingayo | Ungafaka kuphi |
| Inombolo ye-EORI | Noma yiliphi ibhizinisi elingenisa impahla e-EU | Ingosi Yezintela YaseJalimane (i-Zoll.de) |
| Ukubhaliswa kwe-VAT yaseJalimane (USt-IdNr.) | Abathengisi abangebona abe-EU abagcina/abathengisa eJalimane | I-Bundeszentralamt für Steuern (BZSt) |
| Ummeleli Wezezimali | Amabhizinisi angewona awe-EU angenazo izinhlangano ze-EU (amacala athile) | Ngenkampani ebhalisiwe yokweluleka ngentela eJalimane |
| Ukubhaliswa kwe-IOSS | Abathengisi abasebenzisa i-Import One-Stop Shop ukuze bathengise nge-inthanethi | Nge-ELSTER.de noma nge-portal ye-EU Member State |
| Ukubhaliswa kwe-WEEE | Abathengisi bemishini kagesi/ye-elekthronikhi | I-EAR Foundation (i-Stiftung EAR), eJalimane |
Konke okunye kwakhiwe ngenombolo ye-EORI. Uma ungenayo, amasiko aseJalimane ngeke acubungule isimemezelo sakho sokungenisa, futhi ukuthunyelwa kwakho ngeke kukhishwe. Amabhizinisi angekho e-EU angathola inombolo ye-EORI yaseJalimane esebenzisa i-portal ye-Zoll.de. Inqubo ayinzima, kodwa ithatha isikhathi. Izicelo zivame ukuthatha isonto elilodwa kuya kwamabili ukucutshungulwa, futhi abanye abantu abazongenela ukhetho kufanele balinde isikhathi eside ngoba badinga ukuthumela amaphepha engeziwe. Kubalulekile ukuqala le nqubo isikhathi eside ngaphambi kokuthunyelwa kwakho kokuqala.
Amabhizinisi afuna ukugcina izimpahla eJalimane noma ukuthengisa ngqo kumakhasimende aseJalimane kumele abhalisele i-VAT. Isibonelo, uma ufuna ukuthengisa ku-Amazon.de, uvame ukudinga inombolo ye-VAT yaseJalimane. Lokhu kungenxa yokuthi imithetho yemakethe ye-Amazon ithi abathengisi abagcina izimpahla zabo ezikhungweni zokugcwalisa ze-EU kumele babhaliswe nge-VAT ezweni lapho isitolo sikhona. I-Bundeszentralamt für Steuern (BZSt), okuyi-Federal Central Tax Office yaseJalimane, ithola isicelo. Isikhathi esithathwayo ukucubungula siyahlukahluka, kodwa ngokuvamile kuthatha phakathi kwamasonto amane kuya kwayishumi nambili.
IJalimane yaqala ukusebenzisa i-EU Small Business Scheme ngoJanuwari 2025. Lolu hlelo, oluyingxenye yeSigaba 19a soMthetho we-VAT waseJalimane, lwenza kube lula ngamabhizinisi amancane ahlangabezana nezimfuneko ezithile ukukhokha i-VAT. Kodwa imikhawulo yemali engenayo (inzuzo encane yonyaka engu-€10,000 kulo lonke i-EU) isho ukuthi iningi labangenisi bezentengiselwano abenza ibhizinisi ngezinga elikhulu kusazodingeka babhalisele i-VAT. Uhlelo lwe-One Stop Shop (OSS), olwaluyingxenye ye-EU E-Commerce VAT Package ka-2021, lwenza kube lula ngamabhizinisi ukumemezela i-VAT ekuthengisweni kwebanga le-B2C kuwo wonke amazwe angamalungu e-EU. Kodwa-ke, alususi isidingo sokuthobela i-VAT yokungenisa yaseJalimane.
Ukuphela Kokukhululwa Ku-€150: Okushiwo Yizinguquko Ze-EU Customs zango-2026
Sekuyiminyaka eminingi, abathengisi baseShayina abaku-inthanethi besekela amabhizinisi abo eYurophu ngomthetho obalulekile: amaphakheji anenani elingaphansi kwama-€150 ayengakhokhiswa intela yentela lapho bengena e-EU. Kwakusekhona i-VAT kanye nokubika ngentela yentela, kodwa kwakungekho nkokhelo yentela yentela ekuthunyelweni kwenani eliphansi, okwenza amamodeli amaphasela aqonde ngqo kumthengi abe nokwenzeka kakhulu. Leso sikhathi sesiphelile.
Ngomhlaka-13 Novemba 2025, ongqongqoshe bezezimali be-EU bavuma ngokusemthethweni ukuqeda ukukhululwa enteleni yentela ka-€150. Lokhu kwasheshisa ushintsho okwakufanele lwenzeke ngo-2028. Idatha ibonise ukuthi kunesidingo esiphuthumayo: ngo-2024 kuphela, cishe amaphasela ayizigidigidi ezingu-4.6 angene ngaphansi komkhawulo we-EU, kanti angu-91% awo avela eShayina. UKhomishana Wezohwebo we-EU uMaroš Šefčovič wabeka lolu daba ngamagama alula, ethi lumayelana nekhono leYurophu lokuvikela izintshisekelo zayo zomnotho. Kwakucatshangwa ukuthi kufika ku-65% walawo maphasela amancane ayenenani eliphansi kunenani lawo, okuyinkinga uhlelo olusha oluhlose ukuyilungisa.
| Usuku | Ukubusa | Umthelela Kwabathumeli Bempahla BaseShayina |
| Ngaphambi kukaJulayi 1, 2026 | Izimpahla ezingaphansi kuka-€150 azikhokhiswa intela yentela; i-VAT isasebenza | Amaphasela amancane angangena mahhala uma engaphansi komkhawulo we-€150 |
| July 1, 2026 | €3 intela yentela yempahla ngayinye eqondiswa emaphaseleni angaphansi kuka-€150 | Iphasela ngalinye elinenani eliphansi manje likhokhisa okungenani i-€3 yentela |
| Novemba 2026 (kuhlelwe) | Imali yokuphatha i-EU (~€2 ngephasela ngalinye) ngaphezu kwentela yentela | Imali eyengeziwe yokucubungula iphasela ngalinye ibekwe phezu komsebenzi |
| 2028 (kuhleliwe) | Ukuqedwa ngokuphelele komkhawulo we-€150; amanani ajwayelekile asebenza kuzo zonke iziphasela | Zonke izimpahla zingaphansi kwamazinga entela ajwayelekile asekelwe ku-HS-code kungakhathaliseki ukuthi inani lingakanani |
Abathumeli baseShayina kuzodingeka babhekane nezinkinga eziningi zangempela. Kusukela ngomhlaka-1 kuJulayi 2026, yonke iphakheji ebiza ngaphansi kwama-€150 eza eJalimane noma kunoma yiliphi elinye izwe eliyilungu le-EU kuzodingeka bakhokhe imali yangokwezifiso engama-€3 eqondile ngento ngayinye. Le mali ikhokhiswa into ngayinye ekuthunyelweni, hhayi ngebhokisi ngalinye. Lokhu kusho ukuthi ukulethwa kwezinto ezintathu eziwela ngaphansi kwezigaba zentela ezihlukile kuzokhokhiswa imali emithathu ehlukene yama-€3. Lesi siqondiso senzelwe ukuvimba abantu ekufakeni izinto eziningi ephaketheni elilodwa ukuze bahlale bengaphansi komkhawulo.
NgoNovemba 2026, i-EU ihlela ukwethula enye intela yokuphatha engaba ngu-€2 ngephasela ngalinye. Lokhu kuzokwenza ukuthunyelwa kwempahla kwamanye amazwe kube yindleko ephansi kakhulu. Ngo-2028, uhlelo oluhlala njalo cishe luzosebenzisa amazinga entela ajwayelekile asekelwe ku-HS-code kuwo wonke amaphakheji, kungakhathaliseki ukuthi anenani elingakanani. Lokhu kuzoba ukuphela kohlaka lwe-de minimis. Kubathengisi baseShayina abanemodeli ye-margin encike ekukhululweni kwentela, isikhathi sokushintsha siphela ngokushesha.
I-VAT ekuthengisweni kwe-E-Commerce: I-IOSS, i-OSS, kanye Nohlaka Lokungeniswa
Uhlelo lwe-EU lwe-Import One-Stop Shop (IOSS) seluqalile ukusebenza kusukela ngoJulayi 2021. Luvumela abathengisi abavela ngaphandle kwe-EU ukuba babhalisele i-VAT ezweni elilodwa eliyilungu le-EU futhi baqoqe i-VAT kumakhasimende e-EU lapho bethengisa khona izinto ezingaphansi kuka-€150. Lapho izinto zimenyezelwa njengezikhokhiwe i-VAT emasimini ngaphansi kwe-IOSS, inqubo iyashesha futhi abazuzi banezincwadi ezimbalwa okufanele baziphathe. Abathengisi babhalisa ngesayithi lentela lezwe eliyilungu le-EU, ngokuvamile i-Ireland, iNetherlands, noma iJalimane uqobo, futhi bafaka imbuyiselo eyodwa ye-VAT kukho konke ukuthengisa kwabo kwe-EU njalo ngenyanga.
Kubathengisi baseShayina abathumela izimpahla eziningi eJalimane, ukubhalisela i-IOSS kunengqondo ngokombono wezokuthutha kanye nezezimali, ngisho nangaphambi kwezinguquko ngoJulayi 2026. Ngemuva kukaJulayi 2026, ukubhaliswa kwe-IOSS kuzoba yinto ebaluleke kakhulu. Inkokhelo yamasiko eqondile engu-€3 ngaphansi kohlelo lwesikhashana isebenza kuphela ezintweni ezinikezwa abathengisi ababhaliswe ne-IOSS. Lokhu kusho ukuthi u-93% wokugeleza kwezentengiselwano ze-e-commerce ku-EU kungenzeka ukuthi uwele ngaphansi kwalolu hlaka. Amasiko aseJalimane angase abe lukhuni kakhulu kubathengisi abangabhalisiwe ku-IOSS futhi angathatha isikhathi eside ukuhlanza izimpahla zabo.
I-IOSS ayisebenzi ekuthunyelweni kwe-B2B noma ezintweni ezibiza ngaphezu kwenani elithile. Esikhundleni salokho, imithetho ejwayelekile ye-VAT yokungenisa impahla yaseJalimane iyathatha izintambo. Uma lokhu kwenzeka, i-Zoll ithola i-VAT yokungenisa impahla lapho izimpahla zifika, bese inkampani iyithola ngokugcwalisa ukubuyiselwa kwe-VAT ejwayelekile yaseJalimane. Uma unommeli wezezimali noma ibhizinisi elibhalisiwe eJalimane, le nqubo ilula kakhulu, ikakhulukazi kumabhizinisi angenabo ubukhona e-EU.
Amasu Asebenzayo Kwabathumeli BaseShayina Ukuphatha Umthwalo Wentela
Isinyathelo sokuqala ukuqonda ukuthi i-VAT yokungenisa yaseJalimane isebenza kanjani. Ukuze uyiphathe kahle, udinga ukwenza izinqumo ezihlakaniphile mayelana nesakhiwo sokuthunyelwa, amaphepha, kanye nengqalasizinda yokuthobela imithetho.
Ukuhlolwa Okufanele kanye Nemibhalo
Kungumsebenzi osemthethweni kanye nesidingo sokuphathwa kwezingozi ukumemezela amanani afanele entela. Amasiko aseJalimane anemali eningi futhi muhle kakhulu ekutholeni ukungabi namanani afanele, okungenye yezinhlobo ezivame kakhulu zokukhwabanisa kwentela esiteshini sokuhweba saseShayina-Europe. Uma ungabalisi inani elithile, ungahlawuliswa, uthathwe izinto zakho, noma uboshwe. Ukulinganisa okufanele kusho nokuthi ukubalwa kwe-VAT yakho yokungenisa kanye nentela kuyabikezelwa, okukuvumela ukuthi usethe amanani afanele ezimpahla zakho futhi uvikele inzuzo yakho.
Ukuthuthukisa Ukuhlukaniswa Kwekhodi Ye-HS
Uma kunezinhlobo eziningi zamakhodi e-HS angacatshangwa, ukusebenza nomthengisi wezimpahla owazi okuningi ngokuhlukaniswa kwentela yaseJalimane neye-EU kungakusiza ukuthola izindlela zomthetho zokuhlukanisa izinto ngezigaba ngamanani entela aphansi. Lokhu akukhona mayelana nokuhlukaniswa okungalungile; kumayelana nokwazi ukuthi umugqa uphi phakathi kobunjiniyela bentela esemthethweni nengekho emthethweni. Uma kufanele ukhokhe izindleko zokulwa nokulahla izimpahla ezinhlotsheni ezithile zemikhiqizo, ukwazi ukuthi umenzi wakho ohlukile uhlukaniswe ngaphansi kwesilinganiso somuntu ngamunye esincishisiwe (esikhundleni sesilinganiso esisele) kungenza umehluko omkhulu ezindlekweni eziphelele zezimpahla.
I-DDP vs. I-DAP Incoterms
Uma ukhetha phakathi kwe-Delivered Duty Paid (DDP) kanye ne-Delivered at Place (DAP), kuthinta okungaphezu nje kokuthi ukhokha malini; kuthinta futhi ulwazi lwamakhasimende eJalimane. Umamukeli waseJalimane kufanele akhokhe intela yentela futhi angenise i-VAT uma ethola iphakheji ngaphansi kwe-DAP. Lokhu kungase kudide futhi kukhungathekise abathengi abathengisa ngokuthengisa. Nge-DDP, umthengisi waseShayina noma umlingani wakhe wezokuthutha unakekela intela yentela futhi akhokha zonke izintela ngaphambi kokulethwa, okwenza inqubo ibe lula. Amakhasimende amaningi afuna i-DDP ye-B2C e-commerce eJalimane, futhi izimakethe ziyayithanda. Umthengisi kumele abhaliswe nge-VAT eJalimane noma asebenzisane nommeleli wentela onezimvume ezifanele.
Indlela Ukuthunyelwa Kwe-Topway Okusekela Ngayo Imisebenzi Yakho Yokungenisa EJalimane
Iningi labakhiqizi kanye namabhizinisi amasha e-commerce akufanele azame ukusingatha yonke imizamo eyenziwa ekutholeni i-VAT yokungenisa yaseJalimane, intela yentela, ukubhaliswa kwe-EORI, kanye nohlaka lwe-EU lwe-e-commerce olushintshayo ngokwalo. Imithetho nemigomo ishintsha ngokushesha kunangeminyaka eyishumi edlule, futhi amaphutha angaba nemiphumela emikhulu yezezimali.
I-Topway Shipping, enehhovisi layo eliyinhloko eShenzhen, ibilokhu ingumhlinzeki ochwepheshe wezixazululo zezokuthutha kanye neze-e-commerce kusukela ngo-2010. I-Topway yakhe ulwazi oluningi lokusebenza kulo lonke uchungechunge lokungenisa impahla, kusukela ekulandeni izimpahla efektri kuya ekususeni izimpahla zamasiko kanye nokuziletha ezindaweni zokugcina impahla zaseYurophu kanye namakheli amakhasimende. Ithimba labasunguli benkampani lineminyaka engaphezu kwengu-15 yesipiliyoni esiqondile kwezokuthutha kanye nokususwa kwezimpahla zamazwe ngamazwe.
Izinsizakalo zeTopway zihlanganisa lonke uhambo lokuthutha oluya eJalimane. Zithatha izimpahla ezivela ezimbonini zaseShayina nasezindaweni zokuhlanganisa, zixhumanisa imithwalo yamazwe ngamazwe ngolwandle, emoyeni, noma ngesitimela, zisingatha amaphepha ochwepheshe okukhishwa kwempahla kanye nokuthunyelwa, zigcina izimpahla ezindaweni zokusabalalisa zaseYurophu, futhi zilethwe kumakhasimende aseJalimane nakulo lonke elase-EU. I-Topway inikeza izinsizakalo zomthwalo ogcwele (i-FCL) kanye nomthwalo ongaphansi kwesitsha (i-LCL) ezivela emachwebeni amakhulu aseShayina kuya eHamburg, eBremen, nakwamanye amasango aseYurophu kumakhasimende anezidingo zomthamo kanye nesikhathi sokuhola ezihlangatshezwa yimithwalo yolwandle. Izinsizakalo ze-LCL ziqala ku-$73 ngemitha eyi-cubic, ngakho-ke ngisho namabhizinisi amancane angakathuthi ama-container agcwele angawasebenzisa.
Abathengisi be-e-commerce abawela imingcele abalungiselela indawo yokulawula ngemuva kukaJulayi 2026, lapho ukukhululwa kwentela engu-€150 kuphela futhi yonke iphakheji ihlolwa ngamasiko aseJalimane, badinga umlingani wezokuthutha owazi kokubili izinhlangothi zokusebenza kanye nokuthobela imithetho yenqubo yokungenisa yaseJalimane. Ochwepheshe beTopway bangakusiza ukuthola indlela engcono kakhulu yokubhalisela i-IOSS, bakusize uhlole ukuhlukaniswa kwekhodi ye-HS, futhi usethe ukuthunyelwa ukuze kuhlangabezane nezindinganiso ze-DDP noma ze-DAP, kuye ngesiteshi sokuthengisa. Umlingani uhlukile kumthwali ngoba unamakhono okusebenza kwezokuthutha kanye nolwazi lwamasiko.
Isiphetho
I-VAT yokungenisa engu-19% eJalimane iyisibalo esisobala kakhulu esilinganisweni sezindleko ezitholwe ngabathumeli bangaphandle baseShayina, kodwa akuyona yodwa. Isisekelo sokubala se-CIF, umphumela ohlanganisiwe wentela yentela, ikhodi ye-HS ebeka izinga lakho lentela, kanye nokubhaliswa kokuthobela imithetho okumele kube khona ngaphambi kokuba impahla yakho ikhishwe konke kusebenza ndawonye ukuthola ukuthi kubiza malini ngempela ukwenza ibhizinisi eJalimane. Uma uthola noma yikuphi okungalungile, akugcini nje ngokubangela izinkinga ebhizinisini lakho; futhi kwenza kube nzima ngemikhiqizo yakho ukuthengisa emnothweni omkhulu waseYurophu.
Imithetho nemigomo iya ngokuya iqina, akulula. Ukukhululwa kwentela yamasiko ye-EU engu-€150 kuzophela ngoJulayi 1, 2026. Lolu ushintsho olukhulu emithethweni yokuhweba nge-e-commerce ewela imingcele eminyakeni edlule. I-€3 yentela eqondile ngento ngayinye eqala ngalolo suku, ilandelwe yimali yokuphatha ehleliwe ngoNovemba 2026, kanye nokuphela kokuphathwa kwe-de minimis ngo-2028 konke kuzoshintsha indlela esebenza ngayo i-e-commerce encane phakathi kweShayina neYurophu. Izinkampani ezenza izinguquko kusenesikhathi—ngokulungisa amanani azo, ukuhlela kabusha amamodeli azo okuthutha, kanye nokusetha ingqalasizinda efanele yokuthobela imithetho—zizoba sesimweni esingcono kakhulu kunalezo ezilinde ukuthi izinguquko zenzeke.
IJalimane ihlonipha abantu abazimisele ngebhizinisi. Abathumeli baseShayina bangancintisana futhi banqobe kwenye yezimakethe zabathengi nezimboni ezikhanga kakhulu emhlabeni uma beqonda izibopho zabo zentela, bebala ngokunembile izindleko zabo zangempela zokufika, futhi besebenzisana nabalingani abanolwazi lwezokuthutha kanye nokuthobela imithetho.
Imibuzo Evame Ukubuzwa
Q: Ingabe i-VAT yokungenisa engu-19% yaseJalimane ihlala isetshenziswa enanini eliphelele le-invoyisi yezimpahla zami?
A: Cha. I-VAT yokungenisa isekelwe enanini lentela ye-CIF (izindleko zezimpahla, ukuthunyelwa, kanye nomshwalense) kanye nanoma yimuphi umrhumo wentela, hhayi inani le-invoyisi kuphela. Ngenxa yalokhu kuphazamiseka okwandayo, ibhili lakho langempela le-VAT lizoba ngaphezu kuka-19% wenani le-invoyisi. Isibonelo, isisekelo se-VAT yokungenisa ephaketheni elingu-€10,000 kanye nokuthunyelwa okungu-€800 kanye nomthwalo ongu-3.7% cishe u-€11,251. Lokhu kusho ukuthi inkokhelo ye-VAT ingu-€2,138.
Q: Ngingakwazi yini ukubuyisa i-VAT yokungenisa engu-19% engiyikhokha emasimini aseJalimane?
A: Yebo, uma uyibhizinisi elibhalisele i-VAT futhi liletha izinto zokusetshenziswa kwebhizinisi. Ungayisusa i-VAT yokungenisa oyikhokhele i-Zoll ekubuyiselweni kwakho kwe-VAT ejwayelekile yaseJalimane. Kusadingeka ubhaliswe kahle futhi ufake amafomu akho ngesikhathi. Kumabhizinisi asathuthuka, isikhathi esithathayo ukukhokha amasiko nokuthola imali ngefayela lakho le-VAT siyinkinga yangempela yokugeleza kwemali.
Q: Uyini umkhawulo wentela yempahla yasekhaya ongu-€150 futhi ushintsha nini?
A: Njengamanje, amaphakheji angaphansi kuka-€150 angena e-EU akudingeki akhokhe intela yentela yempahla (yize kusadingeka akhokhe i-VAT yokungenisa futhi afake izimemezelo zentela yempahla). Kusukela mhla lu-1 kuJulayi 2026, wonke la maphakheji kuzodingeka akhokhe imali yentela yempahla engu-€3 eqondile ngento ngayinye. I-EU ihlela ukwengeza enye imali yokuphatha ngoNovemba 2026, kanti umkhawulo we-€150 uzosuswa ngokuphelele ngo-2028.
Q: Ingabe ngidinga inombolo ye-VAT yaseJalimane uma ngithengisa ku-Amazon.de evela eShayina?
A: Yebo, isikhathi esiningi. Kufanele ubhalisele i-VAT eJalimane uma ugcina isitoko endaweni yokugcwalisa i-Amazon Germany. Lokhu kuyiqiniso kokubili kumabhizinisi e-EU kanye namabhizinisi angewona e-EU. Kuzodingeka ufake isicelo ku-Bundeszentralamt für Steuern (BZSt), futhi kuye ngokuthi ibhizinisi lakho lisethwe kanjani, ungase udinge nommeleli wezezimali.
Q: Iyini i-IOSS futhi kufanele ngiyisebenzise njengomthengisi waseShayina othunyelwa eJalimane?
A: I-IOSS (Import One-Stop Shop) ivumela abathengisi abangaphandle kwe-EU ukuthi baqoqe i-VAT kumakhasimende e-EU ngesikhathi sokukhokha futhi bayibike ngokubhaliswa okukodwa kwe-EU. Lokhu kwenza kube lula ngemikhiqizo engaphansi kuka-€150 ukusula amasiko. Ngemuva kukaJulayi 2026, abathengisi ababhalise ne-IOSS bazokwazi ukusebenzisa uhlaka lwentela oluyindilinga lwe-€3 isikhathi esifushane. Ukubhaliswa kwe-IOSS kuyalulekwa kakhulu kunoma yimuphi umthengisi waseShayina othumela njalo kumakhasimende eJalimane nase-EU.
Q: Ingabe i-Topway Shipping ingaphatha ukuvunyelwa kwezimpahla zami ezivela eShayina?
A: Yebo. Ngaphezu kokuqoqwa kokuqala, ukuthutha kwamanye amazwe, ukugcina impahla kwamanye amazwe, kanye nokulethwa kwempahla okuhamba ibanga elide, i-Topway Shipping iphinde iphathe konke ukuvunyelwa kwempahla yamasiko okuthunyelwa kusuka eShayina kuya eJalimane nakwamanye amazwe e-EU. I-Topway ibilokhu isebhizinisini lezokuthutha kanye nelokuthuthwa kwempahla iminyaka engaphezu kwengu-15. Basiza kokubili amakhasimende e-FCL kanye ne-LCL olwandle, kanye nabathengisi be-e-commerce abawela imingcele, ukubhekana nemakethe yokungenisa eshintshayo yaseJalimane.
