Izindleko Ezifihliwe Ze-VAT YaseGrisi: Okumele Kwaziwe Yilowo Nalowo Othumela Ngaphandle WaseShayina
Isingeniso
Lapho abathumeli bezimpahla baseShayina bethola ukuthi kuzobiza malini ukuthumela izimpahla eGrisi, bavame ukucabanga ngezindleko zokuthutha impahla, izindleko zentela, kanye nentela yokulahla izimpahla. Abantu abayinaki kangako i-VAT, futhi lokho kubiza imali eningi. IGrisi inenye yezinga le-VAT elijwayelekile eliphakeme kakhulu e-European Union elingu-24%. Leli zinga lisebenza enanini lonke le-CIF lemikhiqizo, kanye nanoma yiziphi izimali ezengeziwe zokungenisa impahla. Uma kuthunyelwa isitsha sezinto zikagesi noma zabathengi kusuka eShenzhen kuya ePiraeus, izindleko zokuziletha lapho zingakhuphuka ngamashumi ezinkulungwane zama-euro.
Uhlelo lwe-VAT eGrisi nalo seluyinkimbinkimbi kakhulu eminyakeni embalwa edlule. Ikhodi entsha ye-VAT yaseGrisi, uMthetho 5144/2024, yaqala ukusebenza ngo-2024 futhi yashintsha indlela okubikwa futhi kusetshenziswe ngayo intela ye-VAT. Izinguquko ze-EU ku-VAT ye-e-commerce, njengohlelo lwe-Import One-Stop Shop (IOSS) kanye nokuphela kokukhululwa kwempahla okuphansi kwe-€22, kushintshe ngokuphelele indlela amaphakheji amancane avela eShayina akhokhiswa ngayo intela. Isithiyo sokukhululwa kwentela yamasiko esingu-€150 sizosuswa maduze, ngenxa yesivumelwano se-EU Ecofin Council ngoNovemba 2025. Lokhu kuzoshintsha yonke imboni yokuthumela ngqo kusuka kumapulatifomu aseShayina kuya kubathengi baseGrisi.
Leli khasi lingelabathumeli bangaphandle baseShayina, abathengisi be-e-commerce abawela imingcele, kanye nabaphathi bezokuthutha abathumela izinto eGrisi noma bathuthe imithwalo ngePiraeus. Lichaza indlela i-VAT esebenza ngayo, lithole imiphumela yangempela ezindlekweni ezifikela phansi, lixoxe ngezidingo zokuthobela imithetho, futhi linikeze amathiphu okuthi ungawusingatha kanjani ngokuhlakanipha umthwalo wentela. Uma uthumela eGrisi futhi ungakuphathi ngenkuthalo ukuvezwa kwakho kwe-VAT, cishe ushiya imali etafuleni noma, okubi nakakhulu, uzibeka engozini yezinkinga zokuthobela imithetho.
Uhlaka lwe-VAT lwaseGrisi: Izisekelo Okumelwe Ziqondwe Yilowo Nalowo Othumela Impahla Ezweni
IGrisi iyilungu le-EU futhi ilandela i-VAT Directive ye-EU, yize inezinga layo eliphakeme kunezinga eliphansi le-EU elingu-15%. IGrisi inezinga elijwayelekile le-VAT elingu-24%, elingelinye lamazwe amahlanu aphezulu kakhulu e-EU. Ukudla, ukuhlala emahhotela, izinsizakalo zokudlela, ezokuthutha abagibeli, kanye nezinye izinto zokwelapha konke kuyizibonelo zezigaba ezifanelekela izinga eliphansi elingu-13%. Intela ephansi kakhulu engu-6% isebenza ezincwadini, emaphephandabeni, emithini, namathikithi emidlalo yaseshashalazini. Ikhodi ye-VAT ka-2024 yengeze izinga eliphansi elingu-4% kwezinye izimpahla ngokwesisekelo secala ngalinye.
Uma izinto zingena e-EU zivela ngaphandle kwe-EU, njengazo zonke izinto ezivela eShayina, i-VAT ikhokhiswa ngokungeniswa. I-VAT isekelwe enanini lempahla ekhokhwayo (inani le-CIF) kanye nanoma yiziphi izindleko zokungenisa ezisebenza. Abathumeli abaningi baseShayina abaqondi leli phuzu elibalulekile: I-VAT ayisekelwe nje entengweni yomkhiqizo. Intela yempahla ekhokhwayo yengezwa enanini le-CIF (izindleko zezimpahla + umshwalense + ukuthutha emngceleni we-EU). Ngakho-ke, uma izimpahla zinenkokhelo yempahla ekhokhwayo engu-5% kuqala, i-VAT engu-24% isekelwe enanini elivele lifaka intela. Umphumela wokuhlanganiswa mkhulu.
Izinto ezithile azikhokhiswa i-VAT uma zingeniswa. Lokhu kufaka phakathi izimpahla ezithunyelwa kabusha zivela eGrisi ziye ezweni elingelona ele-EU, izimpahla ezigcinwa ezindaweni zokugcina impahla, kanye nezinhlobo ezithile zezimpahla ezimbozwe ngaphansi komthetho wosizo lwe-EU. kugcinwa uhlelo, izimpahla ezizothunyelwa ngePiraeus ziye kwezinye izindawo nazo zingase zikwazi ukuthola ukumiswa kwe-VAT. Lesi yisici esibalulekile sesu lokuthutha.
| I-VAT Rate | ubende | Izigaba Zomkhiqizo Obalulekile |
| Izinga elijwayelekile | 24% | Izinto zikagesi, izingubo, imishini, ifenisha, izimpahla eziningi ezisetshenziswayo |
| Isilinganiso Esincishisiwe | 13% | Ukudla, amahhotela, ukudla, imithi, ezokuthutha abagibeli |
| Izinga Elincishisiwe Kakhulu | 6% | Izincwadi, amaphephandaba, imithi, amathikithi emidlalo yaseshashalazini |
| Izinga Elincishisiwe Elikhethekile | 4% | Izimpahla ezikhethiwe ngaphansi kweKhodi ye-VAT ka-2024 (icala ngalinye) |
| Izinga Eliyi-Zero | 0% | Ukuthunyelwa kwamanye amazwe ngaphandle kwe-EU, i-B2B yangaphakathi kwe-EU ihlinzeka ngenombolo ye-VAT evumelekile |
| Amanani Ancishisiwe Esiqhingini | -30% kuzo zonke izinhlobo zebhendi | I-Lesvos, i-Samos, i-Kos, i-Chios, i-Leros + enwetshiwe uhlu lwango-2026 |
Umthombo: UMnyango Wezezimali WaseGrisi, Umthetho Wekhodi ye-VAT 5144/2024; amanani asebenzayo kusukela ngo-Ephreli 2026.
Indlela i-VAT Ebalwa Ngayo Empeleni Ekuthengisweni Kwezimpahla KwaseShayina: Izinombolo Zangempela
Indlela iGrisi ebala ngayo i-VAT yokungenisa ifana naleyo etholakala kuwo wonke amazwe angamalungu e-EU, nokho iningi labathumeli bezimpahla baseShayina abalinaki ngokuphelele lokhu lapho bebeka amanani ezimpahla zabo eYurophu. Akuyona nje indaba yokulandela imithetho; ukwazi ukuthi ukubala kanjani kungakutshela ukuthi imodeli yakho yamanani yenza imali yini.
Indlela ejwayelekile yokukuthola lokhu ukuthola kuqala inani le-CIF, okuyisamba senani lezentengiselwano lezimpahla zakho, izindleko zokuzithumela zisuka eShayina ziye echwebeni lokungena le-EU, kanye nezindleko zomshuwalense. Okwesibili, sebenzisa izinga lentela yempahla ye-EU efanele, ongayithola kusizindalwazi se-TARIC se-EU ngekhodi ye-HS. Okwesithathu, sebenzisa inani le-CIF entela yempahla ye-custom. Okwesine, ukuthola ukuthi ukhokha malini i-VAT yokungenisa, phinda lelo nani ngo-24%. Yilokhu amasiko aseGrisi azokuthatha echwebeni lokungena noma lokho okudingeka ukudalule kusenesikhathi ngohlelo lwe-IOSS.
Isibonelo Esisebenzayo: Ukuthunyelwa Kwezinto Ezisetshenziswa Ngogesi Zabathengi
| I-Cost Component | Inani (EUR) | amanothi |
| Inani lezimpahla zezentengiselwano (i-FOB) | €10,000 | Inani le-invoyisi elimenyezelwe |
| Impahla yamazwe ngamazwe (eChina ukuya ePiraeus) | €800 | Kufakiwe ekubalweni kwe-CIF |
| Insurance | €50 | Kufakiwe ekubalweni kwe-CIF |
| Inani eliphakeme kakhulu lama-CIF | €10,850 | Isisekelo sentela yentela |
| Intela yentela (isb., 3.7% ye-elekthronikhi) | €401 | Kusetshenziswe kunani le-CIF |
| Inani Elikhokhiswayo (CIF + Duty) | €11,251 | Isisekelo sokubalwa kwe-VAT |
| Ngenisa i-VAT (24%) | €2,700 | 24% × €11,251 |
| Umthwalo Wentela Ophelele | €3,101 | Intela + i-VAT ihlanganisiwe |
| Izinga Lentela Elisebenzayo Emananini Ezentengiselwano | 31.0% | €3,101 ÷ €10,000 |
Qaphela: Lokhu kuyisibonelo. Amanani entela angempela ayahlukahluka ngokwekhodi ye-HS kanye nesigaba somkhiqizo. Bheka isizindalwazi se-EU TARIC ukuthola amanani anembile.
Iphuzu eliyinhloko lalokhu kubalwa ukuthi umthwalo wentela ophelele ekuthunyelweni, okuyisamba sentela yentela kanye ne-VAT, ngokuvamile uphakathi kuka-25% no-35% wenani lokuqala lentengiso lento yezinhlobo eziningi zezimpahla zabathengi. Umthwalo ungaba mkhulu kakhulu ezintweni ezingase zithwale intela yokulahla udoti, njengezindwangu ezithile, imikhiqizo yensimbi, izinto zobumba, kanye nezinto zikagesi. Uma abathumeli baseShayina bethengisa izimpahla zabo emakethe yaseGrisi ngaphandle kokucabangela lesi sakhiwo sezindleko zomhlaba, ngeke bakwazi ukuncintisana (uma bedlulisela izindleko kubathengi) noma babe nemingcele ephansi kakhulu (uma bethatha intela).
Umkhawulo we-€150 Uphela: Lokho Okukushoyo Kubathengisi Be-E-Commerce
Ukukhululwa kwentela yempahla yasekhaya engu-€150 kwakungenye yezingxenye ezibaluleke kakhulu zemithetho yokungenisa impahla ye-EU yamabhizinisi iminyaka eminingi. Lokhu kusho ukuthi izimpahla ezibiza ngaphansi kuka-€150 ukungenisa zazingakhokhiswa noma yiziphi izimali zentela yempahla yasekhaya. Lokhu okuhlukile kwakuyisisekelo sendlela yonke yokuqonda ngqo kumthengi lapho amapulatifomu afana neTemu, Shein, AliExpress, kanye nezinkulungwane zabathengisi abancane baseShayina abawela imingcele aqala khona. Kwavumela amaphasela abiza ngaphansi kuka-€150 ukuba angene eGrisi nakwezinye izingxenye ze-EU ngaphandle kokukhokha noma yimuphi umthwalo wentela yempahla yasekhaya, okwenza izindleko zezimpahla ezinenani eliphansi zibe phansi kakhulu.
Leso simiso siyaphela. NgoNovemba 2025, i-EU Ecofin Council yavumelana ngokusemthethweni ukususa umkhawulo we-€150. IGrisi neFrance bashesha kakhulu ukukusebenzisa lokhu. Kusukela ekuqaleni kuka-2026, wonke amaphakheji athunyelwe evela eShayina, kungakhathaliseki ukuthi abiza malini, kuzodingeka akhokhe intela yentela ye-EU kuye ngekhodi yabo ye-HS. Lolu ushintsho olukhulu endleleni izinto ezisebenza ngayo abathengisi be-e-commerce baseShayina abakhe imodeli yabo yebhizinisi ezungeze ukukhululwa kwe-€150 okudingeka baphendule kulo ngokushesha.
Khumbula ukuthi iphakheji yokuguqulwa kwe-VAT ye-e-commerce ye-EU yasusa ukukhululwa kwe-VAT engu-€22 ngemithwalo emincane kakhulu ngoJulayi 2021. Kusukela ngaleso sikhathi, zonke izinto ezingenisiwe, kungakhathaliseki ukuthi zibiza malini, kuye kwadingeka zikhokhe i-VAT. Ngo-2026, intela yentela izosebenza kuzo zonke izimpahla, hhayi nje lezo ezibiza ngaphezu kuka-€150. Umnotho wokuthunyelwa okushibhile, okunomthamo ophezulu kusuka eShayina kuya eGrisi ushintsha kakhulu ngenxa yemali yokuphatha iphasela ngalinye (okulindeleke ukuthi ibe cishe u-€2 ngephasela ngalinye ngokusekelwe ezinhlelweni zeKhomishini yaseYurophu).
| I-Threshold | I-Pre-2021 | 2021-2025 | Kusuka ku-2026 |
| Ukukhululwa kwe-VAT kumaphasela amancane | Kusebenza ngaphansi kwe-€22 | Kuqediwe — i-VAT kufanele ikhokhwe kukho konke | I-VAT okufanele ikhokhwe kukho konke ukungenisa |
| Ukukhululwa enteleni yentela | Kusebenza ngaphansi kwe-€150 | Kusasebenza ngaphansi kuka-€150 | Kuqediwe — umsebenzi wabo bonke |
| Uhlelo lwe-IOSS luyatholakala | Cha | Yebo (kusukela ngoJulayi 2021) | Yebo (kuyaqhubeka) |
| Imali yokuphatha iphasela ngalinye | None | None | ~€2 ngephasela ngalinye (kuhleliwe) |
| Umthelela osebenzayo wezindleko zephasela elingaphansi kuka-€150 | ongaphakeme | I-VAT kuphela (24%) | I-VAT + Inkokhelo + Imali yokuphatha |
Umthombo: Isivumelwano se-EU Ecofin Council sikaNovemba 2025; Idatha yesiphakamiso seKhomishini yaseYurophu.
Ukubhaliswa kwe-IOSS, i-OSS, kanye ne-VAT: Izinketho Zakho Zokuthobela Imithetho Zichaziwe
I-EU yasungula i-Import One-Stop Shop (i-IOSS) ngoJulayi 2021 ukuze kube lula ukuqoqa i-VAT ezimpahleni ezinenani eliphansi ezivela ngaphandle kwe-EU. Kubathengisi baseShayina abathumela amaphakheji ngamanye afinyelela ku-€150 kumakhasimende aseGrisi, i-IOSS iyithuluzi elibaluleke kakhulu lokuthobela imithetho okufanele laziwe.
Umthengisi ubhalisela uhlelo lwe-IOSS kwelinye izwe eliyilungu le-EU (noma asebenzise umlamuleli obhalisiwe, okudingekayo kubathengisi abangekho e-EU) futhi athole inombolo yokuhlonza ye-IOSS VAT ehlukile. Umthengisi ube esefaka i-VAT ngesilinganiso esisebenza ezweni eliya kulo—24% eGrisi—ngesikhathi sokuthengisa, ngaphambi kokuba izinto zithunyelwe. Ikhasimende likhokha i-VAT kusengaphambili, bese ibikwa futhi ithunyelwe ku-IOSS njalo ngenyanga. Lapho ibhokisi lifika emasikweni aseGrisi, umngenisi umkhombisa inombolo ye-IOSS, futhi amasiko amvumela ukuba eqe i-VAT ekungeniseni (njengoba i-VAT yayisivele ikhokhiwe ekukhokheni).
Inzuzo engokoqobo inkulu kakhulu. Amakhasimende angacubungula amaphakheji ngenombolo ye-IOSS esebenzayo ngokushesha ngoba akudingeki athole futhi aqoqe i-VAT emngceleni. Intengo yokukhokha icacile futhi iyokugcina kumthengi, ngakho-ke azikho izinhlawulo zokungenisa ezingalindelekile lapho iphakheji ifika. Kumthengisi, kunciphisa ithuba lokuthi amaphakheji azosala ngemuva lapho abantu beletha bezama ukuqoqa intela eyengeziwe kubathengi emnyango.
Uma abathengisi baseShayina bengasebenzisi i-IOSS, kukhona elinye “ilungiselelo elikhethekile” lamaphakheji afinyelela ku-€150. Lolu hlelo luthi umthuthi noma i-ejensi yentela izoqoqa i-VAT kumthumeli lapho izimpahla zikhipha intela bese ziyithumela entela yaseGrisi ngenkokhelo eyodwa yanyanga zonke. Kodwa uma ziningi, lokhu kusetha kuyinkimbinkimbi kakhulu futhi kubiza kakhulu ukusebenza. I-IOSS ayisetshenziselwa ukuthunyelwa okukhulu kwezentengiselwano (i-FCL noma i-LCL olwandle). Esikhundleni salokho, badlula ekuvunyelweni kwentela yokungenisa njalo, lapho i-VAT ikhokhwa ngqo entela yaseGrisi lapho izimpahla zikhishwa.
| Indlela Yokuthobela Imithetho | Kusebenza Ku | Ubani Okhokha i-VAT | Imfuneko Eyinhloko |
| IOS | Amaphasela e-B2C ≤ €150 | Umthengisi uqoqa imali lapho ekhokha | Inombolo ye-IOSS + umlamuleli wabathengisi abangebona abe-EU |
| Ilungiselelo Elikhethekile | Amaphasela e-B2C ≤ €150 (ayikho i-IOSS) | Inkampani yenethiwekhi iqoqa lapho ilethwa | Umthwalo wemfanelo womthumeli (ophethe) |
| Ukungenisa Okujwayelekile | Zonke izimpahla > €150 / B2B | Umngenisi ukhokha emasimini | Ukubhaliswa kwe-VAT yaseGrisi noma ummeli wezezimali |
| I-OSS (Okungeyona iNyunyana) | Izinsizakalo zedijithali ze-B2C kanye nezinye izimpahla | Umthengisi nge-portal ye-OSS | Ukubhaliswa esifundazweni esisodwa se-EU |
| Ukushaja Okubuyela Emuva (B2B) | Izimpahla ze-B2B kubathengi baseGrisi ababhaliswe kwi-VAT | Ama-akhawunti omthengi waseGrisi | Inombolo ye-VAT yaseGrisi esebenzayo yomamukeli |
Ukubhaliswa kwe-VAT eGrisi Kwamabhizinisi Angasungulwanga
Izinkampani zaseShayina ezinempahla eGrisi, indawo yokugcina impahla eseduze nePiraeus, kumele zibhalisele i-VAT eGrisi ngaphambi kokuba zenze noma yikuphi ukuthengisa okukhokhiswa intela. Ezinkampanini ezingakaqalwa, akukho inani elincane lokubhalisa elidingekayo. Inkokhelo iqala ngokuthengiselana kokuqala okukhokhiswa intela. Izinkampani ezingekho kwi-EU kumele ziqashe ummeleli wezezimali ophethe izidingo ze-VAT zenkampani yangaphandle. Kufanele wenze lokhu.
Esikhathini esiningi, abakhokhi bentela abangakasungulwa bafaka amafomu abo e-VAT njalo ezinyangeni ezintathu. Kodwa-ke, amabhizinisi agcina ama-akhawunti okungena kabili kumele afake njalo ngenyanga. Ngokusho kwezichibiyelo zeKhodi ye-VAT ka-2024, amabhizinisi amasha kumele afake njalo ngenyanga kusukela ekuqaleni. Ngemva kwezinyanga ezingu-24 zokufaka amafomu njalo ngenyanga, angaguqulelwa ekufakeni amafomu njalo ezinyangeni ezintathu. Ingosi yeziphathimandla zentela zaseGrisi (AADE/GSIS) ikuvumela ukuthi ufake wonke amafomu akho nge-elekthronikhi usebenzisa iFomu F2. Uma ufaka amafomu akho, kufanele futhi ukhokhe i-VAT. Lokhu kufanele kwenziwe ngosuku lokugcina lwebhizinisi lwenyanga ngemuva kokuphela kwesikhathi sokubika.
Imisebenzi Yokulwa Nokulahla Inkunkuma: Abathumeli Bempahla BaseShayina Abangaphandle Abavame Ukuphuthelwa
Ngaphezu kwezindleko ezijwayelekile zentela kanye ne-VAT, imikhiqizo eminingi yaseShayina ethunyelwa kwamanye amazwe kufanele ikhokhe intela ye-EU yokulwa nokulahla izimpahla uma ifika eGrisi. Lezi zingozi azizona nje imibono; ziyizinyathelo zangempela, eziphoqelelwe ezingakhuphula kakhulu izindleko zokungenisa izinto ezithintekile. Ngaphezu kwentela ejwayelekile ye-CCT, kunezelwa intela ye-anti-dumping. Bese kubalwa i-VAT kuyo yonke imali.
Ama-Trade Defense Instruments (TDIs) e-EU amboza izinto eziningi ezivela eShayina, njengemikhiqizo ethile yensimbi ne-aluminium, amathayili e-ceramic, amaphaneli elanga, amabhayisikili e-e kanye namabhayisikili kagesi, izintambo ze-fiber optic, i-citric acid, izinhlobo ezithile zezicathulo, kanye nemikhiqizo eminingi yendwangu. Amanani angahluka kakhulu, kusukela kumadijithi owodwa kuya kwangaphezu kuka-60% kwezinye izimo, futhi angashintsha njengoba iKhomishini yaseYurophu ibheka futhi ibuyekeza uphenyo lwayo lokulwa nokulahla imfucuza. Abathumeli baseShayina abangazange babheke isimo samanje sokulwa nokulahla imfucuza samakhodi abo athile e-HS kudathabheyisi ye-EU TARIC abanalo umbono ogcwele wezindleko zabo.
| Isigaba somkhiqizo | Umsebenzi Ojwayelekile we-CCT (cishe) | Umsebenzi Wokulwa Nokulahla Inkunkuma (cishe) | Umthelela Ohlanganisiwe |
| Imikhiqizo yensimbi eyisicaba | 0% –6% | Kuze ku-25% | Izindleko eziphezulu — ezibaluleke kakhulu |
| Amathayili we-Ceramic | ~ 6% | Kufika ku-73% (ngokuqondene nenkampani) | Okuphezulu kakhulu — ukuhlanekezela imakethe |
| Amabhayisikili kagesi / amabhayisikili kagesi | ~ 6% | Kuze ku-79.3% | Kuvinjelwe abathumeli abaningi ngaphandle |
| Amaphaneli/amaseli elanga | 0% | Kuyahlukahluka (kusesibuyekezo) | Gada uphenyo oluqhubekayo lwe-EU |
| Izindwangu ezithile | 8% –12% | Kuyahlukahluka ngomkhiqizo kanye nenkampani | Hlola i-TARIC ngaphambi kokuthumela |
| I-citric acid | ~ 6.5% | Kuze ku-42.7% | Kubaluleke kakhulu kumakhemikhali asezingeni lokudla |
Qaphela: Imisebenzi yokulwa nokulahla izimpahla iqondene nenkampani kanye nomkhiqizo. Njalo qinisekisa amanani amanje kusizindalwazi se-EU TARIC (ec.europa.eu/taxation_customs/dds2/taric) ngaphambi kokuthunyelwa.
Isaphulelo se-VAT se-Greek Island: Ithuba Elihle Kodwa Langempela
Iningi labathumeli bamazwe ngamazwe abazi ngesaphulelo se-VAT yesiqhingi, okuyingxenye yohlelo lwe-VAT lwaseGrisi. Zonke izilinganiso ze-VAT zehliswa ngo-30% ezintweni ezikhokhiswa intela eziqhingini ezithile zase-Aegean. Lezi ziqhingi manje seziyiLesvos, iSamos, iKos, iChios, neLeros. Kusukela ngoJanuwari 1, 2026, uhlu luzokhula luhlanganise iNorth Aegean Region, iDodecanese, kanye neRegional Unit yase-Evros.
Lokhu kusho ukuthi izinga le-VAT elijwayelekile elingu-24% lehla liye ku-17% eziqhingini ezithile. Izinga eliphansi elingu-13% lehla liye ku-9%, kanti izinga eliphansi elingu-6% lehla liye cishe ku-4%. Kumabhizinisi athengisa kulezi zimakethe zaseziqhingini, lokhu akuwona umehluko omncane. Uma izimpahla zakho zizothengiswa noma zisetshenziswe kulezi ziqhingi, kungaba ngomsabalalisi wendawo, imakethe efana ne-Amazon ehlanganisa iziqhingi zaseGrisi, noma ikhasimende lebhizinisi elihlala lapho, ukwazi ukuthi lesi sakhiwo sezinga eliphansi sisebenza kanjani kungakusiza ukuthola izindleko zomhlaba kanye namanani ancintisana kakhulu.
Izinto zikagwayi nezindlela zokuhamba azitholi isaphulelo sesiqhingi. Futhi kubalulekile ukuqaphela ukuthi isaphulelo sisebenza kuphela ezintweni ezitholakala eziqhingini ezithile, hhayi ezintweni ezidlula ePiraeus kuphela endleleni eya eziqhingini. Ngokwemikhawulo yendawo, ukunikezwa kufanele kuye ebhizinisini noma kumuntu osesiqhingini.
Ikhodi Kazwelonke Yezentela Ka-2025: Okwashintshayo Nokusho Kwayo
IGrisi ikhiphe i-National Customs Code entsha ngoJulayi 2025. Lokhu kwaba ushintsho olukhulu emthethweni olwaluhlose ukwenza izinqubo zamasiko zibe zesimanje futhi zibe zedijithali kuzo zonke izikhumulo zaseGrisi, okuhlanganisa nePiraeus. Imigomo eyinhloko ukwenza ukuphathwa kwe-supply chain kuvuleke kakhudlwana, kube lula ukukulandela, futhi kusebenze kahle kakhudlwana. Lokhu akulona nje umsindo we-bureaucratic kubathumeli bangaphandle baseShayina kanye nabalingani babo be-logistics. Kunemiphumela eqondile endleleni izinto ezisebenza ngayo.
Ikhodi entsha isungula iSistimu Yokuqapha Izimoto Neziqukathi Zezentengiselwano ehlanganisa ubuchwepheshe bamanje bezentengiselwano obuhlanganisa izinhlelo zokuskena ze-X-ray ezihlala njalo nezihambayo, amakhamera okuQaphela Amapuleti Elayisensi Ezenzakalelayo, kanye nezithiyo zokulawula ezenzakalelayo ekungeneni nasekuphumeni kwamachweba. Lokhu kuyintuthuko enkulu ekhonweni laseGrisi lokuphoqelela imithetho yezentengiselwano. Ukuthunyelwa okunganakwa kakhulu, amakhodi e-HS angamenyezelwanga kahle, kanye nemisebenzi engakahleleki okungenzeka ukuthi ayizange ibonwe esikhathini esidlule manje kungenzeka kakhulu ukuthi itholakale futhi ijeziswe.
Umyalezo usobala kubathumeli bangaphandle baseShayina abasebenzise ukuhlukaniswa kwama-invoyisi, ukunganakwa kwenani, noma ukuhanjiswa kwezinsizakalo zamasiko ezingakahleleki esikhathini esidlule ukuze behlise inani labo le-CIF elifunwayo, futhi, ukuvezwa kwabo kwe-VAT kanye nentela eGrisi: lezo zindlela ziya ngokuya ziba yingozi kakhulu. EGrisi, uma uhlela imikhiqizo ngekhodi ye-HS engalungile, ungalahlekelwa yi-100% yenani layo futhi kudingeke ulinde isikhathi eside ukuze isuswe. Isikhathi lapho ukuhlolwa kwamasiko emachwebeni aseGrisi kwakungaqinile kakhulu siyaphela.
Ukugqama: Ukuphatha Ubunzima Bezinkambiso ZaseGrisi Ngokuthunyelwa Kwe-Topway
"Kusukela ngo-2010, i-Topway Shipping, eseShenzhen, eShayina, ibilokhu ingumhlinzeki ochwepheshe wezixazululo ze-e-commerce logistics eziwela imingcele. Zisiza abathumeli baseShayina ukuthi babhekane nezinkinga eziphelele ezihlobene namasiko aphesheya, i-VAT, kanye ne-logistics ezimakethe ezinkulu zomhlaba."
Abathumeli bangaphandle baseShayina abakwazi ukuwela kalula i-VAT kanye nesimo sentela esichazwe kulesi sihloko ngaphandle kosizo oluvela kubalingani bezokuthutha kanye nokuthobela imithetho abaziyo ukuthi benzani. Ukubhaliswa kwe-IOSS, ukuhlola ukunemba kokuhlolwa kwe-CIF, ukubhalisela i-Greek VAT yemisebenzi yokugcina impahla, kanye nokuqinisekisa ukuthi amaphepha entela ahlelekile konke kuyizindawo lapho amaphutha angabiza kakhulu khona futhi lapho umlingani ofanele angakunikeza khona inzuzo enkulu yokusebenza kanye nezindleko.
Abantu abaqale i-Topway Shipping baneminyaka engaphezu kwengu-15 yesipiliyoni kwezokuthutha kwamazwe ngamazwe kanye nokususwa kwezimpahla zamasiko. Bangochwepheshe ekubhalweni kwemibhalo kwamanye amazwe kanye nokwenza ngcono intela yemizila emikhulu yokuthumela impahla. Amandla amakhulu enkampani ayeku-China-US Transportation services ahlanganisa lonke uchungechunge lwezokuthutha kusukela ekuthuthweni kokuqala okuvela ezindaweni zokukhiqiza zaseShayina, ngokusebenzisa izindawo zokugcina impahla zakwamanye amazwe, ukususwa kwezimpahla zamasiko, kanye nokulethwa kwezimpahla zokugcina kubathengi baseGrisi nabanye baseYurophu. Izinsizakalo zayo zifinyelela emachwebeni abalulekile aseYurophu, kufaka phakathi iPiraeus.
Izinsizakalo ze-FCL kanye ne-LCL zokuthutha olwandle ze-Topway Shipping eziguquguqukayo zinikeza abathumeli baseShayina abacabanga ngecebo labo laseGrisi ukufinyelela okuncintisanayo ekuqondisweni kwe-Piraeus ngqo. Lokhu kuhle kokubili kubathumeli abakhulu kanye nezinkampani ze-e-commerce ezisafufusa. Kubalulekile ukusebenza nenkampani yezokuthutha enolwazi lokuthutha impahla kanye nolweqiniso, njengolwazi lwe-IOSS mechanics, ukuhlukaniswa kwekhodi ye-HS, kanye nezidingo zokubhaliswa kwe-VAT yaseGrisi. Ngale ndlela, akudingeki ubhekane nokuhlanganiswa okuhlukene okwenzeka lapho abathumeli bempahla kanye nabathengisi bempahla abahlukene besebenza ndawonye, okuholela ezindleleni eziphakeme kanye nezingozi zokuthobela imithetho.
Amasu Asebenzayo Kwabathumeli Bempahla BaseShayina: Ukuphatha Ukudalulwa Kwe-VAT Yakho
Kuyinto eyodwa ukwazi ukuthi iGrisi kufanele ikhokhe malini i-VAT. Enye into ukuza nezindlela eziwusizo zokubhekana nayo. Kunezindlela eziningi zomthetho zabathengisi baseShayina kanye nabathengisi bemingcele yonkana zokuthuthukisa isakhiwo sabo sezindleko ngaphandle kokwephula noma yimiphi imithetho ye-EU.
Bhalisela i-IOSS Ngaphambi Kokuyidinga
Uma uthengisa ngqo kumakhasimende aseGrisi futhi iningi lama-oda akho lingaphansi kuka-€150, kufanele wenze ukubhalisa kwe-IOSS kube yinto eza kuqala ekupheleni kuka-2025. Lokhu kungenxa yokuthi ukukhululwa kwentela yentela kuzophela maduze. Uma ufuna amaphakheji akho adlule ngokushesha emasikweni aseGrisi, udinga i-IOSS. Ngaphandle kwayo, inkampani yakho yenethiwekhi noma i-ejenti yeposi izozama ukuqoqa i-VAT lapho ilethwa, okuholela ezikhalweni eziningi, ekubuyiselweni kwemali, kanye namaphakheji alahliwe. Abathengisi abangebona abe-EU kumele baqashe umlamuleli obhalisiwe we-EU ukuze asebenzise i-IOSS. Lona umthetho, akuyona inketho.
Sebenzisa Umthetho Wokugcina Izimpahla Ngokuhlelekile
Uhlelo lokugcina impahla eGrisi luyindlela enhle yokuthuthukisa ukuhamba kwemali kwamabhizinisi athumela izimpahla eziningi. Uma izimpahla zifakwa ngqo endaweni yokugcina impahla enebhondi ePiraeus noma eduze kwayo, akudingeki zikhokhe i-VAT noma intela yempahla uma zingeniswa. Uma izimpahla ziphuma endaweni yokugcina impahla futhi zivunyelwe ukuhamba ngokukhululeka, yilapho kuphela lapho intela ikhokhwa khona futhi i-VAT ikhokhwa. Uma imikhiqizo ithunyelwa kamuva ezweni elingaphandle kwe-EU isuka endaweni yokugcina impahla, akukho ntela noma i-VAT okufanele ikhokhwe. Lokhu kuyindlela yokusebenza kahle kwesakhiwo kwemisebenzi yokudlulisa impahla kanye nezikhungo zokusabalalisa zesifunda ezikhonza imakethe engaphezu kweyodwa.
Qinisekisa Isimo Sokulwa Nokulahla Ngaphambi Kokuqaliswa Komkhiqizo Omusha Ngamunye
Amanani entela ye-EU yokulwa nokulahla izimpahla ahlukile kumkhiqizo ngamunye kanye nenkampani, futhi ayashintsha ngokuhamba kwesikhathi njengoba iKhomishini yaseYurophu iqala, ishintsha, futhi iqeda uphenyo lokuhweba. Abathumeli baseShayina abafaka izigaba zemikhiqizo emisha ngaphandle kokubuyekeza kuqala isizindalwazi se-EU TARIC ukuze bathole izindlela zokulwa nokulahla izimpahla bangagcina benomthethosivivinywa wentela emasikweni asePiraeus omkhulu kakhulu kunalokho ababekuhlosile. Ngaphambi kokwenza izithembiso zokwenza nokusabalalisa umkhiqizo omusha, qiniseka ukuthi ukuqinisekiswa kwe-TARIC kuyingxenye ejwayelekile yayo yonke inqubo yokuthuthukiswa komkhiqizo kanye nokuthola impahla.
Buyekeza i-Incoterms yakho kanye neModeli Yezindleko Ezifike
Abathumeli abaningi baseShayina basebenzisa amanani e-FOB, okusho ukuthi bathengisa izinto echwebeni laseShayina futhi umthengi unesibopho sazo zonke izindleko ngemva kwalokho. Lokhu kulula ukukuqonda nokuhlanzeka, kodwa kusho ukuthi abathengi bakho baphethe inqubo yamasiko aseGrisi kanye ne-VAT, okuyinto abangayitholi kahle ngaso sonke isikhathi. Unelawulo elithe xaxa lokubalwa kwezindleko zomhlaba uma uthengisa i-DDP (Delivered Duty Paid). Kuya ngesimo sakho semakethe kanye nemingcele ukuthi i-FOB noma i-DDP ingcono, kodwa udinga ukwazi yonke izindleko zomhlaba ngaphansi kwe-Incoterm ngayinye ukuze wenze izinqumo zamanani ezinengqondo.
Isiphetho
Izinga le-VAT elingu-24% eGrisi aliyona nje inombolo efomini yentela; kuyizindleko zesakhiwo ezihambisana nentela yokungenisa impahla, izindlela zokulwa nokulahla impahla, kanye nemali yokucubungula ukwenza umthwalo wentela ophelele ongaba ngu-30% noma ngaphezulu wenani lezentengiselwano lemikhiqizo eminingi yokuthumela impahla yaseShayina. Imakethe yaseGrisi izohlala ihluleka ukufeza okulindelwe ngabathumeli ngaphandle abangazange bakucabangele lokhu lapho bebeka amanani, besungula imingcele, futhi behlela izinto zokuhamba.
Imithetho nemigomo nayo iyashintsha ngokushesha. Ukuguqulwa kweKhodi ye-VAT ka-2024, ukuphela komkhawulo wentela yamasiko ka-€150 ngo-2026, iKhodi Yentela Kazwelonke entsha enobuchwepheshe bayo bokuphoqelela obungcono, kanye nemithetho eqinile yaseGrisi yokukhokha nge-inthanethi kanye nokubika konke kukhomba into efanayo: izinsuku zokuphatha i-VAT yaseGrisi ngemikhuba engahlelekile noma ukuyishaya indiva seziphelile. Ukulandela imithetho kuya kuba nzima futhi kuqine.
Kwabathumeli bangaphandle baseShayina abenza izinto ngendlela efanele—ngokusebenzisa ukuhlukaniswa kwekhodi ye-HS efanele, ukulinganiswa kwe-CIF, izakhiwo zokugcina impahla ze-IOSS noma zamasiko, kanye nabalingani bezokuthutha abaziyo izinhlangothi zempahla kanye nokuhambisana nomthetho—iGrisi kanye nechweba layo lasePiraeus kuyindlela ekhangayo kakhulu yokungena emakethe. IMedithera iya ngokuya iba yindawo ebaluleke kakhulu yezokuthutha phakathi kwe-Asia neYurophu. Lokhu kwenza ulwazi lwemakethe yaseGrisi lube yigugu kakhulu, hhayi kancane. Abathumeli bangaphandle abachitha imali ekutholeni i-VAT kanye nezinhlelo zamasiko zilungile bazoba nenzuzo yezindleko zesakhiwo ngaphezu kwabancintisana nabo abaqhubeka nokusebenza ebumnyameni.
Imibuzo Evame Ukubuzwa
Q: Ingakanani izinga le-VAT elijwayelekile ezimpahleni ezingenisiwe eGrisi?
A: Izinga le-VAT elijwayelekile eGrisi lingu-24%. Lokhu kusebenza ezimpahleni eziningi ezivela ngaphandle kwe-EU, kufaka phakathi zonke izimpahla ezivela eShayina. Lokhu kusekelwe enanini le-CIF lemikhiqizo kanye nanoma yiziphi izintela zokungenisa ezisebenza, hhayi nje intengo yezimpahla.
U: Ingabe ukukhululwa kwentela yentela ka-€150 kusasebenza ekuthunyelweni kusuka eShayina kuya eGrisi?
A: Ukukhululwa kwentela yamasiko engu-€150 kuzophela ekuqaleni kuka-2026, ngemuva kokuba i-EU Ecofin Council ivumile ngakho ngoNovemba 2025. NgoJulayi 2021, ukukhululwa kwe-VAT engu-€22 kwase kususiwe kakade. Abathumeli bangaphandle baseShayina kudingeka baqale ukuhlela amanani abo kanye nemithetho uma ukukhululwa sekuphelile.
U: Ingabe abathumeli bezimpahla baseShayina kudingeka babhalisele i-VAT eGrisi?
A: Uma unesitokwe eGrisi, unikeza amakhasimende aseGrisi izinto ngesitolo sakho sewebhu, noma unikeza intela eGrisi, kufanele ubhalisele i-VAT, ngokuvamile ngommeleli wezezimali waseGrisi. Akukho inani elincane lokubhalisa lamabhizinisi angakasungulwa. Uma uthengisa kuphela kumapulatifomu abhalisiwe yi-IOSS noma ezimakethe ezifana ne-Amazon, imakethe ikunakekela i-VAT, kodwa kufanele uqiniseke ngalokhu.
U: Iyini i-IOSS futhi ingabe ngiyayidinga njengomthengisi we-e-commerce waseShayina?
A: Uhlelo lwe-IOSS (Import One-Stop Shop) lwe-EU luqoqa i-VAT ekungenisweni kwempahla okunenani eliphansi (kufika ku-€150 ngokuthunyelwa ngakunye) endaweni yokuthengisa, ngaphambi kokuthunyelwa. Abathengisi abavela ngaphandle kwe-EU, njengabathumeli bempahla baseShayina, badinga ukusebenzisa umuntu obhalisiwe we-EU ukuze bafike ku-IOSS. Akudingeki ngokomthetho, kodwa kuyadingeka ukuze kuqinisekiswe ukukhishwa kwempahla ngendlela ephumelelayo kanye nesipiliyoni esihle samakhasimende eGrisi nakwamanye amazwe ase-EU.
U: Ngingazi kanjani ukuthi imikhiqizo yami ibhekene nezindleko zokungalahli udoti eGrisi?
A: Sebenzisa ikhodi ye-HS yomkhiqizo wakho ukuze uyibheke kusizindalwazi se-TARIC se-EU (ec.europa.eu/taxation_customs/dds2/taric). Imisebenzi yokulwa nokulahla ihlukile kumkhiqizo ngamunye kanye nenkampani, futhi ingase ihluke kakhulu. Ngaphambi kokuthi unqume ngezigaba zomkhiqizo emakethe yaseYurophu, yenza lokhu. Futhi, hlola futhi noma nini lapho i-EU iqala uphenyo olusha lokuvikela ukuhweba oluthinta ukuthunyelwa kwamanye amazwe kwaseShayina.
