Ukuthunyelwa kusuka eShayina kuya eJalimane: Kuchazwa i-VAT yokungenisa kanye ne-IOSS ye-EU
Okuqukethwe
Guqula

Uma uthumela noma yini eyenziwe efemini yaseShayina kumakhasimende aseJalimane, uzongena odongeni olufanayo ngokungenakugwenywa. Amasiko aseJalimane ngeke akhiphe iphasela ngaphandle kokuthi umbuzo wentela enenani elingeziwe uxazululiwe. Kungazwakala njengenqubo engacacile evikelwe yi-jargon - i-IOSS, i-DDP, i-H7, inani elingaphakathi - okungekho muntu ozimisele ukuyichaza ngolimi olulula kubathengisi abake bathengisa ngaphakathi ezweni kuphela. Imithethonqubo isanda kushintsha futhi, futhi. Kusukela mhla lu-1 kuJulayi 2026, i-European Union yaqeda ukukhululwa kwesikhathi eside enteleni yamasiko yamaphasela abiza u-€150 noma ngaphansi, futhi yaqalisa intela yesikhashana eqondile phezu kwe-VAT yokungenisa eyasungulwa ngo-2021. Kule ncwadi uzofunda ukuthi kwenzekani ngempela ekuthunyelweni okushiya izimpahla eShenzhen noma e-Yiwu bese kufika emnyango eMunich noma eBerlin, ukuthi i-IOSS ihlanganisa ini nokuthi ayimbozi ini, nokuthi ukuguqulwa kuka-2026 kushintsha kanjani izibalo kunoma ubani othengisela iJalimane.
Kungani iJalimane Iphatha Wonke Amaphasela Njengomcimbi Wentela
IJalimane ilandela imithetho yentela ye-value added tax (VAT) ye-EU. Lokho kusho ukuthi konke ukuthunyelwa kwezentengiselwano okufika eJalimane kusuka ngaphandle kwe-EU customs union, okuhlanganisa nokuvela eShayina, kuncike ekungenisweni kwe-VAT, kungakhathaliseki ukuthi inani elifunwayo lingakanani. Lokho bekungenjalo ngaso sonke isikhathi. Kuze kube nguJulayi 2021, bekungekho i-VAT nhlobo emaphaseleni angaphansi kwe-€22, okwaholela ekukhukhuleni kwezimemezelo zenani eliphansi kanye nokungahloniphi okukhulu kwezindleko zezentengiselwano. Ukuze kuncishiswe lelo gebe, i-EU yasusa ukukhululwa, futhi esikhundleni salokho yakha uhlelo lwe-Import One-Stop Shop ukuze i-VAT iqoqwe ndawana thile ochungechungeni, kungakhathaliseki ukuthi into ishibhile kangakanani.
Izinga le-VAT elijwayelekile laseJalimane lemikhiqizo eminingi yabathengi engenisiwe lingamaphesenti angu-19, futhi lihlolwa ngenani lempahla ekhokhwayo, elivame ukuhlanganisa intengo ekhokhwayo, izimpahla zamazwe ngamazwe kanye nomshuwalense kuze kufike emngceleni waseJalimane. Izigaba ezimbalwa zemikhiqizo, njengezincwadi nokunye ukudla, ziyafaneleka ukuthola izinga eliphansi elingamaphesenti angu-7, kodwa inqwaba yezimpahla ezithunyelwa ezitolo zaseShayina, okuhlanganisa izinto zikagesi, izingubo nezinto zasekhaya, zizowela ngaphansi kwentela evamile. Esinye sezizathu ezivame kakhulu zokuthi kungani amakhasimende aseJalimane enqaba izimpahla noma ashiye amabhasikidi awo okuthenga ukwenza le nombolo ingalungile lapho ekhokha, lapho ehlangabezana nenkokhelo engalindelekile lapho ediliva.
Lokho Okwenziwa Yi-IOSS Empeleni
I-Import One-Stop Shop, evame ukuncishiswa ibe yi-IOSS, iyisango le-elekthronikhi elihlanganisa wonke amazwe e-EU elivumela umthengisi ongeyena owe-EU ukuthi abhalise kanye kuphela, aqoqe i-VAT kumthengi lapho ethengisa khona, futhi ayikhokhele igunya elilodwa lentela le-EU njalo ngenyanga, kunokuba abhekane nezinhlelo ze-VAT zikazwelonke ezingu-27 ezahlukene. Lokho kusho ukuthi lapho umthengisi waseShayina ethumela eJalimane, umthengi waseJalimane ukhokha i-VAT engu-19% njengengxenye yentengo yokukhokha futhi akaboni nkokhelo eyengeziwe lapho kufika i-courier. Umthengisi (noma ngokuvamile umlamuleli we-IOSS osebenzela umthengisi) ufaka i-return eyodwa ehlanganisiwe ehlanganisa zonke izindawo ze-EU.
I-IOSS ayiphoqelekile futhi isebenza kuphela ezithwalweni ezinenani elingaphansi lika-€150 noma ngaphansi. Abathengisi abangabhaliseli i-IOSS basengakwazi ukuthumela eJalimane, kodwa i-VAT iqoqwa ngohlelo lwe-Special Arrangements oluqhutshwa yi-post or courier operator endaweni yokulethwa, noma ngezinqubo ezijwayelekile zokungenisa lapho umthengi, noma i-ejenti yentela eqokiwe ekhokha i-VAT ngaphambi kokuba iphasela liphume emngceleni. Zombili zivame ukuba zimbi kumthengi wokugcina njengoba zengeza isinyathelo sokukhokha esingalindelekile futhi ngokuvamile imali yokuphatha evela ebhizinisini lokulethwa ngokukhokha i-VAT kusengaphambili egameni lomthengi.
Kufanele sicacise into eyodwa edida abathengisi abaningi abasha: I-IOSS iyithuluzi lokuqoqwa kwe-VAT, hhayi isiqinisekiso sokuvunyelwa kwentela, futhi akuyona ukukhululwa entengweni. Inombolo ye-IOSS ebhalisiwe isheshisa ukususwa ngoba intela izokwazi ukuthi i-VAT ikhokhiwe, kodwa ayikhululi ukuthunyelwa kwezinye izibopho, kufaka phakathi imali eyengeziwe yentela, ezoqala ukusebenza maphakathi no-2026 njengoba kuchaziwe ngezansi.
Uguquko luka-2026: Ukukhululwa Kwentela ka-€150 Kuphelile
Sekuyiminyaka eminingi, umkhawulo we-€150 wawuphindwe kabili ezingqondweni zabathengisi abaningi. Izimpahla ezingaphansi kwalowo mkhawulo zazikhululiwe enteleni yentela, futhi i-VAT yayiqoqwa nge-IOSS. Lokho kusho ukuthi kwakungabizi futhi kulula ngokokuphatha ukuthola izimpahla ezinenani eliphansi ezivela eShayina ziye e-EU. Ngomhlaka-13 Novemba 2025 amazwe angamalungu e-EU anquma ukuqeda ukuphathwa kwempahla ethile ngaphandle kwentela futhi iKhomishini yaseYurophu yamukela ukuguqulwa njengoMthethonqubo WeMkhandlu (EU) 2026/382, ozosebenza kusukela ngomhlaka-1 Julayi 2026.
Imithwalo enenani elingu-€150 noma ngaphansi ikhokhiswa imali yesikhashana engu-€3 ngento ngayinye esikhundleni sokukhululwa kwangaphambilini. Inkokhelo ihlolwa ngokwesigaba sentela hhayi ngephasela ngalinye. Iphasela elilodwa elinezingcezu eziningana zezimpahla ezifanayo ngaphansi kwekhodi eyodwa ye-HS libiza u-€3, nokho uma imikhiqizo ingaphansi kwezihloko zentela ezihlukene, ingubo yesilika enjalo nengubo yoboya, ukuthunyelwa okukodwa okungokoqobo kungabangela izindleko eziningi ze-€3. Lesi sigaba sesikhashana ngokusobala: sihlelelwe ukuhlala sisebenza kuze kube nguJulayi 1, 2028, lapho i-Customs Data Hub ye-EU izofika ku-inthanethi futhi izindleko zentela ezijwayelekile, ezisekelwe ekuhlukanisweni zizosebenza kuzo zonke izinto ezingeniswayo kungakhathaliseki ukuthi zingakanani inani.
| aspect | Imithetho kuze kube ngu-30 Juni 2026 | Imithetho kusukela mhla lu-1 kuNtulikazi 2026 |
| Intela yentela yezimpahla ezibiza kufika ku-€150 | Ukukhululwa enteleni yentela | Intela eqondile engu-€3 ngento ngayinye, ngokusekelwe ekuhlukanisweni kwentela |
| I-VAT yokungenisa impahla ebiza kufika ku-€150 | Ikhokhiswe ngokugcwele, akukho ukukhululwa kusukela ngo-2021 | Akushintshiwe, kusashajwe ngokugcwele |
| Izihlonzi zomkhiqizo (i-SKU, ikhodi yomkhiqizi, ibhakhodi) | akudingekile | Ukuzithandela kusukela mhla lu-1 kuNtulikazi 2026, okuphoqelekile kusukela mhla lu-1 kuNovemba 2026 |
| Ubude besikhathi selungiselelo | Kube khona kusukela ngo-2021 | Okwesikhashana, kulindeleke ukuthi kuqhubeke kuze kube ngumhla lu-1 kuJulayi 2028 |
Abanye badidekile yiziqondiso zeKhomishini ezakhishwa ngoJuni 2026, mayelana nokuthi i-VAT iyasebenza yini enkokhelweni entsha ye-€3 uqobo. Impendulo incike ekutheni iphakheji iphathwa kanjani. Lapho kusebenza khona i-IOSS, inkokhelo ye-€3 ingaphandle kwenani lentela ye-VAT, ngakho-ke akukho VAT eyengeziwe ekhokhwayo kuyo. I-VAT ibalwa nenani lenkokhelo, njengoba inkokhelo ye-€3 ifakiwe enanini lentela ngaphambi kokuba i-VAT ibalwe, lapho i-VAT iqoqwa yi-courier ngaphansi kohlelo lwabo lwe-Special Arrangements noma ngenqubo evamile yokungenisa. Lesi esinye isizathu esenza i-IOSS ivame ukusho izindleko eziphansi nezibikezelekayo zokufika kumakhasimende kunezinye izindlela.
I-IOSS, Amalungiselelo Akhethekile, kanye ne-Standard Import VAT Uma kuqhathaniswa
Ngokuvamile kunezinketho ezintathu abathengisi abathumela besuka eShayina beya eJalimane abangakhetha kuzo maqondana ne-VAT, futhi efanele incike kumthamo we-oda, inani elimaphakathi le-oda kanye nokuthi umthengisi ufuna ukulawula okungakanani phezu kolwazi lwamakhasimende. Ziqhathaniswa eceleni kuthebula elingezansi.
| Isici | IOS | Amalungiselelo Akhethekile | I-VAT yokungenisa ejwayelekile |
| Uma i-VAT iqoqwa | Ngesikhathi sokukhokha, kumthengi | Ngesikhathi sokulethwa, yi-courier noma umqhubi weposi | Emngceleni, ngaphambi kokukhululwa |
| Ubani othumela i-VAT eziphathimandleni | Umthengisi noma umlamuleli, njalo ngenyanga | I-Courier, yanyanga zonke | Umngenisi werekhodi, ngokuthunyelwa ngakunye |
| Ulwazi lomthengi | Imali ebushelelezi, ayikho isimanga lapho uletha | Ukhokha i-VAT kanye nemali yokuphatha lapho kulethwa | Iphasela lingagcinwa kuze kube yilapho i-VAT ikhokhiwe |
| Umkhawulo wenani lokuthunyelwa | Kufika ku-€ 150 | Kufika ku-€ 150 | Awukho umkhawulo ophezulu |
| I-VAT enteleni entsha ye-€3 | Akukhokhiswanga | Ikhokhiswa, yakha ingxenye yenani elikhokhiswa intela | Ikhokhiswa, yakha ingxenye yenani elikhokhiswa intela |
Empeleni, abathengisi abakhona abavela kwamanye amazwe abanokuthengisa okuvamile kwaseJalimane bavame ukuthambekela ku-IOSS lapho amanani esekela ukubhalisa kanye nomzamo wokufaka wanyanga zonke, njengoba kususa umthombo omkhulu wokungezwani kokulethwa: ibhili elingalindelekile emnyango womthengi. Abathengisi abancane noma abangajwayelekile bangasebenzisa esikhundleni salokho i-Special Arrangements ngeposi yabo, futhi bakhokhe imali yokuphatha njengentengo yokungadingi ukubhekana nokubhaliswa kwe-VAT okuhlukile.
I-DDP Uma Iqhathaniswa ne-DDU: Ubani Okhokha Ngempela Emngceleni
Inkokhelo Elethiwe kanye Nenkokhelo Elethiwe Engakhokhwanga imayelana nokuthi ubani okhokha intela ngaphambi kokuba iphasela lifike kumakhasimende. Nge-DDP, umthengisi, noma umlingani wezokuthutha egameni lomthengisi, ukhokha i-VAT efanele kanye nenkokhelo entsha ye-€3 kusengaphambili bese iphasela lifika nekhasimende lingenakho okunye okufanele likukhokhelwe. Ngaphansi kwe-DDU, lezo zindleko zishiyelwa umthengi noma i-courier ukuthi azibone emngceleni noma ekulethweni, okuyisimo kanye lapho isichibiyelo sika-2026 senza kube yingozi kakhulu emazingeni okuguqulwa, njengoba abathengi manje bebhekene ne-VAT kanye nemali yentela uma umthengisi engakayinikezi inkokhelo kusengaphambili.
Ukuqedwa kokukhululwa kwentela ka-€150 kuye kwandisa umehluko phakathi kwe-DDP ne-DDU. Umthengi waseJalimane o-ode isembozo sefoni kumthengisi waseShayina bese etshelwa ukuthi udinga ukukhokha i-VAT, intela ka-€3 kanye nemali yokuphatha iposi ngaphambi kokuba ibhokisi likhishwe, kungenzeka kakhulu ukuthi enqabe ukulethwa noma ashiye isibuyekezo esibi kunomthengi okhokhe intengo eyodwa, ehlanganisa konke ekukhokheni. Kubathengisi abathembele kumakhasimende aseJalimane aphindaphindayo, ukushintshela kumodeli ye-DDP esekelwa ukubhaliswa kwe-IOSS sekuyisiphakamiso esijwayelekile, kunokuba kube ukuthuthukiswa okukhethwa kukho.
Ukuthola Amaphepha Afanele Ohlangothini LwaseShayina
Izinkinga nge-VAT kanye nenkokhelo eJalimane zivame ukuvela ngenxa yokuntuleka kwamadokhumenti eShayina. Amasiko aseJalimane anamandla kakhulu kunangaphambili ekuhloleni amanani amenyezelwe maqondana nedatha yemakethe kanye neyokukhokha, ngakho-ke ama-invoyisi ezentengiselwano kufanele asho inani langempela lokuthengiselana, hhayi inani elincishisiwe elihloselwe ukugwema izindleko. Ukungabi namanani aphelele kuyingozi yezinhlawulo kanye nokubambezeleka kokuthunyelwa okuzobiza kakhulu kune-VAT egciniwe. Izindleko zokuthumela kanye nomshuwalense kufanele zifakwe ngokwehlukana nenani lezinto, ngoba yinani elingaphakathi lezimpahla (hhayi izimpahla noma umshuwalense) elibalwa emkhawulweni we-€150, onquma ukuthi yimiphi imithetho ye-VAT kanye nentela esebenzayo.
Kusukela mhla lu-1 kuNtulikazi 2026, abathengisi kufanele baqale nokunamathisela izihlonzi zomkhiqizo kudatha yabo yamasiko, yize lokhu kudingeka kuphela kusukela mhla lu-1 kuNovemba 2026. Lezi zihlonzi zifaka ikhodi yomthengisi efana ne-SKU, ikhodi yomkhiqizo yomkhiqizi kanye, uma ikhona, ibhakhodi ejwayelekile efana ne-GTIN noma i-EAN. Ngokusebenzisa lokhu manje ohlwini lwakho lomkhiqizo kanye nezimpawu zokuthumela esikhundleni sokushesha ekwindla, ugwema ukushesha kamuva onyakeni lapho abathengisi bamasiko kanye nabathumeli bempahla kungenzeka babhekane negagasi lezicelo zokuthobela imithetho ngomzuzu wokugcina ezivela kwabanye abathengisi abenza into efanayo.
Indlela Ukuthunyelwa Kwe-Topway Okubasekela Ngayo Abathengisi Abasuka E-China Baya E-Germany
Ukubhaliswa kwe-IOSS, intela entsha ye-€3 nokukhetha inketho efanele phakathi kwe-DDP ne-DDU kuzoba lula ngomlingani wezokuthutha osevele enalezi zinyathelo ezifakiwe emsebenzini wabo ojwayelekile. Yasungulwa ngo-2010, i-Topway Shipping eseShenzhen ineminyaka engaphezu kwengu-15 yesipiliyoni kwezokuthutha kwamazwe ngamazwe kanye nokuhlanza amasiko, ikakhulukazi emizileni ye-e-commerce ewela imingcele. Le nkampani igxile kakhulu eShayina-US. Uchungechunge lwezokuthutha oluhlanganisa ukuthutha kokuqala okuvela kubahlinzeki baseShayina, indawo yokugcina impahla yangaphandle , ukususwa kwamasiko kanye nokulethwa kwemayela lokugcina. Isiyalo esifanayo sokusebenza sisetshenziswa ekuthunyelweni okuya e-EU, kufaka phakathi iJalimane.
I-Topway Shipping inikeza izinketho ze-FCL kanye ne-LCL eziguquguqukayo emachwebeni amakhulu emhlabeni jikelele kubathengisi abacabangela izinketho zokuthutha olwandle olunemithwalo egcwele kanye nolunemithwalo encane kunemithwalo, okuyinto efanele imithwalo eya eJalimane ehlanganisa ukuthunyelwa okukhulu kokubuyisela impahla kanye namaphasela amancane, azwela i-VAT athunyelwa nge-IOSS. Ukubambisana nomthengisi ophethe ukuthunyelwa kokuqala eShayina, ukukhokha okunembile kanye nokuhlukaniswa kwekhodi ye-HS, kanye nokuxhumana kuze kufike ekulethweni kwemayela lokugcina laseJalimane kunciphisa inani lokudluliselwa lapho iphutha kumadokhumenti, i-invoyisi engabalulekile, noma isihlonzi somkhiqizo esingekho kungabangela ukuvinjelwa kwamasiko.
Ukuguqulwa kukaJulayi 2026 kubeke umthwalo omkhulu ezimemezelweni ezifanele ngesikhathi sokuthunyelwa kangangokuthi abathengisi bathembele kakhulu kubathumeli abaqondayo kokubili uhlangothi lokuthumela ngaphandle lwaseShayina kanye nohlangothi lokungenisa lwe-EU lokuthunyelwa. Ngenxa yolwazi lwe-Topway Shipping ekukhishweni kwempahla okuqoqwe eminyakeni engaphezu kwe-10 yokusingatha imithwalo ye-e-commerce ewela imingcele, abathengisi banendawo eyodwa yokuxhumana ngemibuzo ewusizo evame ukuvela kule ndawo, njengokuthi bangawahlela kanjani ama-invoyisi amaphasela afanelekela i-IOSS noma lapho ilungiselelo le-DDP linengqondo kakhulu kunokushiya ukuqoqwa kwemithwalo kumthumeli waseJalimane.
Indlela Imodi Yokuthutha Isebenzisana Ngayo Ne-VAT Nesikhathi Sokukhokha Izindleko
Inketho yokuhamba ekhethiwe esigabeni sokuqala sohambo ngaphandle kweShayina ayishintshi ukubalwa kwe-VAT ngokwayo, kodwa ithinta isikhathi nendawo yaleyo nombolo. Ukuvunyelwa kwempahla yaseJalimane yokuthutha ngendiza kanye nokuthunyelwa kweposi okusheshayo kuvame ukushesha, ngokuvamile kungakapheli usuku olulodwa noma ezimbili, ngakho-ke idatha ye-IOSS kanye nezihlonzi zomkhiqizo kudingeka kube nembile futhi zilungele ngaphambi kokufika kwephasela, njengoba kungekho isikhathi sokulungisa izinkinga uma iphasela selisendleleni. Kodwa imithwalo yasolwandle ithunyelwa ngobuningi futhi ivame ukufika echwebeni le-EU ngaphambi kokuba ihlukaniswe ngamaphasela ngamanye ukuze kusatshalaliswe imayela lokugcina, ngakho-ke i-VAT kanye nokuphathwa kwentela kwephasela ngalinye kuvame ukubalwa ngemva kokuba izinto zishiye isitoreji esiboshiwe hhayi echwebeni ngokwalo.
“Lo mehluko ubalulekile kubathengisi abahlanganisa ukuthunyelwa kabusha kwezimpahla namaphasela aqonde ngqo kumthengi.” Ngokuvamile, isitsha esinempahla esizothunyelwa endaweni yokugcina impahla e-EU singeniswa kanye, ngaphansi kwemithetho ejwayelekile ye-VAT kanye nemithetho yentela, lapho i-VAT ingabuyiswa khona kumabhizinisi abhalisiwe nge-VAT kanye namaphasela ngamanye athunyelwa esuka kuleyo ndawo yokugcina impahla eya kubathengi baseJalimane kuyizinhlangano zasekhaya ze-EU, ngaphandle kwe-VAT eyengeziwe yokungenisa noma intela yentela okufanele ikhokhwe. Abathengisi abashintshela kule modeli yokugcina impahla bangagwema ngisho nentela entsha ye-€3 ngokuphelele, njengoba isebenza kuphela ezintweni ezingeniswe ezweni ngqo njengemithwalo enenani eliphansi evela ngaphandle kwe-EU, hhayi ukulethwa kwangaphakathi kwe-EU kusuka endaweni yesitoko esivele isusiwe.
Kwenzekani Uma Iphasela Linqatshwa Noma Lingabhekwa Njengelihle
Kusukela ekuguqulweni kwe-VAT ka-2021, izikhulu zamasiko zaseJalimane bezilokhu ziqaphela kakhulu amanani amenyezelwe emaphaseleni avela eShayina, futhi lokho kuhlola kukhule kuphela ngokusetshenziswa kwemali engu-€3, njengoba intela incike ekuhlukanisweni kwentela okunembile kunenani elimenyezelwe kuphela. Amaphasele anenani le-invoyisi elincishisiwe kakhulu angase agcinwe ukuze ahlolwe ngesandla, ahlolwe kabusha ngenani elibuyekeziwe futhi, kwezinye izimo, angase akhokhiswe inhlawulo ngaphezu kwe-VAT kanye nentela okufanele ikhokhwe. Impahla eyodwa ebanjiwe ayivamile ukwenza umonakalo wesikhathi eside ebhizinisini elithunyelwa njalo, kodwa iphethini yokuthunyelwa okungabalulekile ingamaka i-akhawunti noma umlando wamasiko womthumeli ukuze kuphenywe ngokuseduze kukho konke ukuthunyelwa kwesikhathi esizayo, kunciphise lonke uchungechunge lokunikezwa kwempahla kunokuba kube yiphasele elilodwa nje.
Kukhona ezinye izindleko lapho abathengi benqaba khona okuningi ngenxa yebhili elingalindelekile le-VAT noma intela. Ngokuvamile imikhiqizo ibuyiselwa kumthumeli noma ibhujiswe, izindleko zokuthumela ngokuvamile azibuyiselwa futhi umthengisi ulahlekelwa yizindleko zokuthengisa nezokuthumela. Isizathu sangempela seseluleko esiningi kulesi sihloko ukuthi sibuyele ku-DDP kanye ne-IOSS ukuthi izindleko zokufaka i-VAT kanye nentela entengo yokuphuma, cishe kuzo zonke izimo, zingaphansi kokulahlekelwa ibhokisi ngenxa yokwenqatshwa emnyango.
Uhlu Lokuhlola Olusebenzayo Ngaphambi Kokuthunyelwa Kwakho Okulandelayo Kusuka eShayina
Kuyasiza futhi ukuchaza ngokucacile inani langaphakathi lezinto bese ulihlukanisa nempahla kanye nomshuwalense ku-invoyisi yebhizinisi ngaphambi kokuba ukuthunyelwa kushiye i-warehouse yaseShayina kuya eJalimane. Abathengisi kufanele futhi bahlole ukuthi babhalisiwe yi-IOSS yini, futhi uma kungenjalo, bakhethe ngamabomu phakathi kwe-Special Arrangements kanye nezinqubo zokungenisa ezivamile, kunokuba bahluleke ukukhetha noma yikuphi ukuthunyelwa kwabo okunqumayo ukukukhetha. Manje kunanini ngaphambili, kubalulekile ukuthi amakhodi e-HS akhishwe ngendlela efanele, njengoba intela ye-€3 isetshenziswa ngesisekelo somugqa wentela ngamunye futhi izimpahla ezingahlelwanga kahle zingase ziguqule buthule inkokhelo eyodwa ye-€3 ibe yiziningana.
Kubalulekile futhi ukuhlola ukuthi izindleko ezintsha zokufika, okuhlanganisa nentela ye-€3 uma kusebenza, zifakiwe entengweni lapho ukhokha ukuze umthengi waseJalimane angatholi intela engalindelekile. Kubathengisi abenza ukukhushulwa okuvamile noma okukhethekile kwesizini, qiniseka ukuthi ukubalwa kwenani elingaphakathi kusasebenza entengweni eyehlisiwe, njengoba imikhawulo engalungile ingabangela ukuthi ukuthunyelwa kuphathwe ngendlela ehlukile nge-VAT noma intela kunalokho okuhlosiwe.
Isiphetho
Ukuthunyelwa kwezimpahla kusuka eShayina kuya eJalimane kwakungeyona inkinga elula yokuthutha kodwa kwakuhlale kunesilinganiso sentela kanye nesamasiko esasinquma ukuthi iphasela lifike kahle noma limiswa emngceleni ngezindleko ezingalindelekile ezifakiwe. Bese kuba noguquko lukaJulayi 2026 olwathatha indawo yokukhululwa kwentela yamasiko endala engu-€150 ngentela yesikhashana engu-€3, okwengeza olunye ungqimba ekubalweni, ngaphezu kwemithetho ye-VAT i-IOSS eyigcinile kusukela ngo-2021. Abathengisi ababhalisela i-IOSS, babeka intengo yentela entsha ngendlela efanele futhi basebenzisana nomhlinzeki wezokuthutha oqonda kokubili inqubo yokuthumela ngaphandle yaseShayina kanye nezidingo zokungenisa ze-EU bangcono kakhulu ukugcina ukulethwa kwaseJalimane kubikezelwa phakathi nalolu shintsho kanye nokuguqulwa kwentela okugcwele okulindeleke ngo-2028.
Imibuzo Evame Ukubuzwa
Umbuzo: Ingabe ukubhaliswa kwe-IOSS kuyayisusa intela entsha yentela ye-€3?
A: Cha. I-IOSS iyindlela yokuqoqwa kwe-VAT futhi ayikhululi ukuthunyelwa enkokhelweni yamasiko e-€3 eqondile esebenza kuzimpahla ezithengiswayo ezinenani elingu-€150 noma ngaphansi kusukela mhla lu-1 kuJulayi 2026. Zombili zizimele kodwa ukusebenzisa i-IOSS kusho ukuthi ayikho i-VAT eyengeziwe okufanele ikhokhwe emsebenzini we-€3 uqobo.
Q: Yiliphi izinga le-VAT elisebenza ezimpahleni ezithunyelwa eJalimane zisuka eShayina?
A: Izinga le-VAT elijwayelekile eJalimane lingamaphesenti angu-19 futhi lisebenza ezintweni eziningi zabathengi. Libalwa ngenani lentela. Inani elincane kuphela lezimpahla, njengezincwadi, elifanelekela izinga eliphansi lamaphesenti angu-7.
Umbuzo: Ingabe intela yentela ka-€3 ikhokhiswa iphasela ngalinye noma into ngayinye?
A: Kukhokhiswa intela ngomugqa wokuhlukanisa intela, hhayi ngephasela langempela. Ukulethwa okuqukethe imikhiqizo eminingi enamakhodi e-HS ahlukile kungakhokhiswa imali engaphezu kweyodwa ye-€3, kanti imikhiqizo efanayo ngaphansi kwekhodi eyodwa ikhokhiswa intela kanye kuphela.
U: Ingabe abathengisi abancane kufanele basazihlupha ngokubhalisa i-IOSS ngemva kwalolu shintsho?
A: Yebo, uma uthumela ama-oda aphindaphindwayo anenani eliphansi eJalimane. I-IOSS isahlinzeka ngokukhokha okubushelelezi kanye nesipiliyoni sokulethwa, iqeda ukusetshenziswa kwe-VAT entengweni ye-€3 futhi iyindlela engcono kakhulu yokubikezela uma iqhathaniswa ne-Special Arrangements noma i-VAT yokungenisa ejwayelekile.
Q: Intela yefulethi engu-€3 izohlala isikhathi esingakanani?
A: Kuyindlela yokuvimba igebe okufanele ibe khona kuze kube nguJulayi 1, 2028, lapho i-Customs Data Hub ye-EU kufanele isebenze futhi izindleko zamasiko ezijwayelekile, ezisekelwe ekuhlukaniseni zizokhokhiswa kuzo zonke izinto ezingeniswayo, kungakhathaliseki ukuthi zingakanani inani.