07/07/2026

Lokho Okushiwo "yi-DDP eFrance" Empeleni — Intela, i-VAT nakho konke

Okuqukethwe

Amagama amathathu kusilinganiso sokuthumela, i-Delivered Duty Paid, azwakala njengesithembiso sokuthi umthengi ngeke abone ibhili yentela. Sekuyiminyaka, leso sithembiso sisebenza kakhulu, ikakhulukazi emizileni edlula eFrance, lapho isisombululo esibizwa ngokuthi ukumelwa kwezimali okulinganiselwe sivumela abathengisi baphesheya ukuba basule imikhiqizo ngaphandle kokubhalisela i-VAT yaseFrance. Leso sixazululo siphela ngoDisemba 31, 2025. Noma ubani osacaphuna i-DDP eFrance ngendlela endala ucaphuna isevisi engasekho njengoba yayinjalo ngaphambili.

Namuhla sizoxoxa ngokuthi i-DDP eya eFrance ibukeka kanjani ngempela: Ubani umngenisi osemthethweni? Ikhokhwa futhi ibuyiswe kanjani i-VAT yaseFrance? Yini eshintshile ngoMthethosisekelo 42? Iyini imali entsha yokuphatha ikhodi ngayinye ye-HS eyaqala ngoMashi 2026? Futhi i-DDP ihlangana kanjani ne-DAP kanye ne-IOSS yezinhlobo ezahlukene zokuthunyelwa? Ibhalelwe abathengisi, abathengi bezimpahla kanye namaqembu okusebenza adinga ubuchwepheshe, hhayi ulimi lokumaketha.

Kuhle ukusho kusengaphambili ukuthi kungani lokhu kubaluleke ngaphezu kokuthobela imithetho ngesizathu sako. Isilinganiso se-DDP esinganaki imithetho yamanje yaseFrance asigcini nje ngokuntengantenga ngokomthetho, ngokuvamile sibizwa ngentengo engalungile ngoba umthengisi wezimpahla noma umthengisi othatha izindleko akakafaki phakathi kwezindleko zokubhalisa ezintsha, imali yokuphatha ikhodi ngayinye noma iqiniso lokuthi ezinye izimpahla azisakwazi ukukhokha nhlobo ngaphandle kwesimemezelo esiqanjwe ngegama. Ukuzivocavoca kokulungisa imishini, ngendlela eqondile, kufana nokuthola izindleko zokufika ngendlela efanele.

I-DDP Iwukwabiwa Kwezindleko, Hhayi Isimo Sekhasimende

Ngaphansi kwe-Incoterms 2020, i-Delivered Duty Payed isho ukuthi umthengisi uletha iphakheji kuze kufike emnyango womthengi enezintela nezintela ezikhokhiwe futhi zikhokhiwe. Leso yisivumelwano semali mayelana nokuthi ubani okhokha ibhili. Akukwazisi ukuthi ubani onelungelo elisemthethweni lokusebenza njengomthengisi werekhodi eFrance, futhi kuseduze nalokhu kungafani lapho iningi lokungaqondani kwamanje likhona.

Empeleni, lapho ukuthunyelwa kuthunyelwa i-DDP eFrance, umthumeli wezimpahla noma i-courier (i-FedEx, i-DHL, i-UPS, noma umthumeli wezimpahla ozinikele wase-China-Europe) ukhokha i-VAT yokungenisa yaseFrance kanye nanoma yimuphi umrhumo wentela ofanele emngceleni womthumeli bese ekhokhisa umthumeli ngaleyo mali kanye nemali yokuphatha. Leso sigaba somshini asikashintshwa. Okushintshile ukuthi ubani ongema ngokusemthethweni ngemuva kwalowo msebenzi njengomthumeli nokuthi yikuphi ukubhaliswa okudingeka akwenze ukuze afeze lokho.

Ushintsho Lwango-2025-2026: Umbuso Wama-42 Uphelile

Umthetho 42 inqubo yamasiko evumela imikhiqizo engeniswe ezweni le-EU ukuthi ithunyelwe kumakhasimende kwelinye izwe eliyilungu ngaphandle kokukhokhiswa kwe-VAT yokungenisa emngceleni wokuqala, njengoba i-VAT ikhokhwa esikhundleni salokho ezweni lokusetshenziswa kokugcina. Ngokomlando, iFrance yayivumele abathengisi abangebona abe-EU ukuthi basebenzise le ndlela ngokumelwa kwezimali okulinganiselwe, okukodwa - ngamanye amazwi, i-ejenti yamasiko ingamemezela ukungenisa ngaphansi kwesivumelwano sesikhashana ngaphandle kokuba umthengisi waphesheya abe nenombolo yakhe ye-VAT yaseFrance.

UMthetho Wezezimali WaseFrance ka-2025 waqeda leyo ndlela emfushane. Kusukela mhla lu-1 kuJanuwari 2026, amabhizinisi angewona awe-EU angenisa izimpahla ngeFrance ngaphansi koMthetho 42 kuzodingeka athole inombolo ephelele ye-VAT yaseFrance, enenombolo ye-EORI yaseFrance enamathiselwe kulokhu kubhaliswa. Amabhizinisi kuzodingeka futhi athumele imibiko ye-VAT yanyanga zonke (isimemezelo se-CA3) kanye nemibiko efana ne-Intrastat eyaziwa ngokuthi i-EMEBI. Ukubhalisa kuthatha amasonto amane kuya kwayisishiyagalombili kanti abathengisi abalinde kuze kube unyaka omusha ukuthi bathathe isinyathelo okwesikhashana babengakwazi ukuqeda ukuthunyelwa njengoba bebelokhu bekwenza.

Lokhu akuyona inkinga enkulu kubahlinzeki be-UK nabanye abangebona abe-EU ababethumela ngasese izimpahla ze-DDP ngezindawo zokuthutha zaseCalais noma zaseFrance besebenzisa inombolo ye-VAT ebolekiwe yomthumeli - kungukuphela kwemodeli yebhizinisi. Umthengisi ubhalisela i-VAT ngqo eFrance noma aqashe umlingani wezokuthutha ozimisele ukusebenza njengomthumeli werekhodi egameni lakhe, nazo zonke izibopho zokuthobela imithetho ezihilela lokho.

I-DDP vs DAP vs IOSS: Ubani Okhokhayo Ngempela

Nakuba la magama amathathu evame ukusetshenziswa ngokushintshana enkulumweni engakahleleki, athatha izindawo ezahlukene zokuthengiselana futhi abhekana nezinselele ezahlukene. Izinguquko ezisebenzayo kusukela maphakathi no-2026 ziboniswe kuthebula elilandelayo:

imodeli	Obani abakhokha i-VAT/intela	Ifaneleka kakhulu	Kudingeka ukubhaliswa kwe-VAT yaseFrance?
I-DDP	Umthengisi, kusengaphambili ngomthumeli noma umthwali	Ukuthunyelwa kwe-B2B, i-B2C enenani eliphezulu, isipiliyoni sokulethwa esilawulwa ngumkhiqizo	Yebo, njengomngenisi werekhodi (uzenzela noma ummeli oqokiwe)
I-DAP / DDU	Umthengi, lapho efika ngaphambi kokukhishwa	Izimpahla ezinenani eliphansi lapho umthengisi engadingi sibopho sokungenisa	Cha, kodwa ulwazi lwamakhasimende luyaphazamiseka
IOS	Umthengi, okhokhelwa kusengaphambili ngesikhathi sokukhokha, othunyelwe ngumthengisi nge-IOSS	Amaphasela e-B2C anenani elingu-€150 noma ngaphansi	Ayikho inombolo ye-VAT yaseFrance, kodwa ukubhaliswa kwe-IOSS kuyadingeka

Umehluko ubalulekile njengoba impendulo efanele cishe incike kakhulu kubabukeli kanye nenani le-oda. Kumthengi othenga isesekeli esingu-€40, i-IOSS ivame ukuba yindlela ehlanzekile kakhulu. I-VAT iqoqwa lapho ukhokha, ukulethwa kuyaphela ngaphandle kwebhili eyengeziwe emnyango futhi umthengisi akadingi inombolo ye-VAT yaseFrance yalokho kuthunyelwa. Iphalethi lemishini engu-€4,000 eliya kumsabalalisi waseFrance? I-IOSS akuyona inketho nhlobo. Lokho kuthunyelwa yi-DDP noma i-DAP, futhi yi-DDP eyenza ukuthengiselana kungabi nokungqubuzana kumthengi.

Kuyiphutha elivamile ukuthi i-IOSS iyindlela engabizi kakhulu kune-DDP. Ayinjalo. I-IOSS imboza kuphela i-VAT yokungenisa ekuthunyelweni kwe-B2C okufanelekile okunenani eliphansi, ayithinti intela yempahla engaphezu kuka-€150, izinto zokungenisa impahla, noma ukuthengiselana kwe-B2B futhi ayikwenzi ngomlingo ukuthi impahla ingabi nantela. Umehluko uvame ukutholakala kuphela lapho umthengi ecelwa ukuba akhokhe emnyango ngemva kokuba esekhokhe i-VAT lapho ekhokha.

Isibonelo Esiwusizo

Cabanga ngomkhiqizo we-elekthronikhi ophakathi nendawo othengisa ama-earbud angenantambo avela eShenzhen aya eFrance. Uma inani elimaphakathi le-oda lingu-€35 futhi umthengi engumuntu ozimele, i-IOSS iyithuluzi elinengqondo. I-VAT iqoqwa lapho ukhokha, iphasela liphuma ngokushesha, futhi umkhiqizo awudingi inombolo ye-VAT yaseFrance eyedwa yalowo mkhiqizo. Kodwa umkhiqizo ofanayo uphinde unikeze uchungechunge lokuthengisa lwaseFrance olunama-pallet amakhulu angu-€12,000 ngokuthunyelwa ngakunye. Leyo oda ayikwazi ukuthinta i-IOSS nhlobo, idinga i-DDP noma i-DAP futhi njengoba umthengisi efuna izinto zifike zisuliwe futhi zilungele ishelufu. I-DDP enomthengisi obhalisiwe kahle obhalisiwe empeleni yiyona kuphela indlela engenzeka. Futhi yileyo ndlela ukulinganisa izindleko ezifikayo okuphambuka ngayo buthule eqinisweni: ngokusebenzisa kokubili ukugeleza ngesilinganiso esifanayo 'se-DDP kuya eFrance', ngaphandle kokuzihlukanisa.

Lo mkhiqizo ofanayo udinga nokubuka ingxube yemikhiqizo yawo ngaphakathi kwamaphakheji afanele i-IOSS. Isethi yamanje yama-earphone anebhokisi lokushaja kanye nendwangu yokuhlanza ingaba amakhodi amathathu ahlukene e-HS esikhundleni seyodwa, okuthi ngaphansi komthetho kaMashi 2026 kusho izindleko ezintathu ezihlukene zokuphatha i-€2 ephaseleni elilodwa esikhundleni seyodwa. Yenza lokhu ngamashumi ezinkulungwane zamayunithi anyanga zonke, futhi umehluko phakathi kokuhlukaniswa kwe-HS okucophelelayo nokunganaki uba umugqa wangempela ku-P&L, hhayi iphutha lokuzungeza.

Imithetho Yezilinganiso: I-VAT YaseFrance Ilandela Umthengi, Hhayi Umngcele

Kukhona isici esisodwa esibamba iphesenti elimangalisayo labathumeli abavame ukukhuthelela ukuphuma. Ngaphansi kwe-IOSS kanye nemithetho ehlobene yokuthengisa ibanga, izinga le-VAT elifanele libekwa yizwe eliyilungu lomthengi hhayi izwe lapho iphasela likhipha khona impahla yamasiko. Impahla evela eShenzhen edlula esangweni laseDutch kodwa igcine inekhasimende eLyon izokhokhiswa intela ngesilinganiso se-VAT saseFrance - izinga elivamile eFrance lingu-20% - hhayi ngesilinganiso saseDutch. Umzila wezokuthutha kanye negunya lentela kuyizinkinga ezimbili ezizimele, futhi ukuxuba lokhu okubili kuyindlela esheshayo yokuqoqa i-VAT engaphelele, bese ulungisa kamuva.

Imali Entsha Yokuphatha i-€2 — kanye Nezinto Eziza Ngemva Kwayo

Lapho Ukubhalisa Kukufanele — Futhi Lapho Kungekuhle

Ukubhaliswa kwe-VAT yaseFrance akukhululekile ukukugcina. Ngaphandle kokufakwa kokuqala, kuletha ukubuyiselwa kwe-CA3 yanyanga zonke, ukubika kwe-EMEBI uma amavolumu edlula imingcele ethile, kanye nezindleko zokuphatha zokugcina i-akhawunti yangaphandle noma ummeleli wezezimali egcinweni. Kumthengisi othumela ama-pallet ambalwa e-B2B eFrance minyaka yonke, lezo zindleko zingadlula inzuzo yokusebenzisa i-DDP ngqo, futhi ukuqoka umlingani wezokuthutha ukuze asebenze njengongenisa irekhodi - ephethe ukubhaliswa kwe-VAT egameni lomthengisi - ngokuvamile kuyindlela enengqondo kakhulu. Kumthengisi othutha ama-container eFrance njalo ngenyanga, ukubhaliswa okuqondile kuvame ukuzikhokhela ngokushesha ngemijikelezo yokubuyisa esheshayo kanye nokulawula okuqinile kokuhlukaniswa kanye nokulinganisa.

Akukho mkhawulo wevolumu oqinile lapho indlela eyodwa idlula enye ngokusobala; kuncike kumkhawulo, imvamisa yokuthunyelwa, kanye nokuthi ibhizinisi selivele linabo yini ubuchwepheshe bangaphakathi bezentengiselwano. Okubalulekile ukwenza ukukhetha ngamabomu, kubhekwe imithetho ka-2026, kunokwehluleka ukwenza noma yikuphi ukuhlelwa okwenzekile kwasebenza ngo-2024.

Ukubuyiselwa Kwe-VAT Yokungenisa: Abathengisi Bezingxenye Bavame Ukuphutha

Enkampanini ebhalisiwe ekhokha i-VAT yokungenisa ngaphansi kwe-DDP akuyona ukuphela kwendaba - ngokuvamile ingabuyiswa futhi leso ngesinye sezizathu ezibalulekile zokuthi kungani ilungiselelo le-DDP elihlelwe kahle lingabizi njengoba lizwakala ekuqaleni.

Uma umthengisi wangaphandle ebhaliswe nge-VAT eFrance futhi eqokwe njengongenisa irekhodi, angasebenzisa indlela yokubuyisela emuva ekubuyiselweni kwakhe kwe-CA3 yesiFulentshi futhi alinganise i-VAT yokungenisa ayikhokhile nge-VAT etholwe ekuthengisweni, kunokulinda isheke lokubuyiselwa imali. Abathengisi abangebona abaseFrance ababhalisiwe nge-VAT basengakwazi ukubuyisa intela ezikhulwini zentela zaseFrance, uma nje isimangalo sifinyelela inani elincane - €200 kubathengisi abangebona abase-EU kanye €400 kubathengisi be-EU - futhi senziwa ngaphambi komhla zingama-30 kuJuni ngonyaka olandela ukungenisa. Eqinisweni, amahhovisi entela ngokuvamile athatha izinyanga ezimbili kuya kwezine ukucubungula izicelo zokubuyiselwa imali nokuningi uma icala lidinga ukuhlolwa okwengeziwe.

Kodwa akukho lutho kulokhu kubuyiselwa kwemali olusebenzayo uma amaphepha ebonisa uhlangothi olungafanele. Ukuze inkampani yaphesheya kwezilwandle ikwazi ukungenisa kabusha, kumele ibe nguMthumeli Werekhodi noma uMthumeli wezimpahla esimemezelweni samasiko saseFrance. Lena imininingwane ephuthelwa kaningi kunalokho okufanele ibe njalo lapho ukuthunyelwa kudlula kubaxhumanisi abaningana phakathi kwephansi lefektri nomngcele waseFrance.

Amadokhumenti Umdayisi Wezentela WaseFrance Azowacela Ngempela

Ukuvunyelwa kwempahla yaseFrance kusekelwe kuphakheji yamadokhumenti ejwayelekile, futhi ukuntuleka kwayo kuyimbangela evamile yokuthi ukuthunyelwa kwe-DDP kubambeke uma kukhishwa ngesikhathi esibekiwe, kungakhathaliseki ukuthi ukuthunyelwa kusebenza ngaphansi kwayiphi imodeli.

Idokhumenti	Injongo
I-invoyisi yezentengiso	Incazelo yezimpahla zezwe, inani, uhlobo lwemali, kanye ne-Incoterm — inani eliyisisekelo elisetshenziswa ngamasiko entela kanye nokubalwa kwe-VAT
Inombolo ye-EORI	Ikhomba umqhubi wezomnotho ezinhlelweni zamasiko ze-EU; iyadingeka kumngenisi werekhodi
Inombolo ye-VAT yesiFulentshi (uma ikhona)	Kuyadingeka ukuze umngenisi werekhodi afake isicelo sokubuyisela imali emuva futhi afake amafomu okubuyisa e-CA3
Ukuhlukaniswa kwe-HS / TARIC	Inquma izinga lentela, ukufaneleka komkhawulo we-€150, kanye nemali yokuphatha ikhodi ngayinye
Isitifiketi semvelaphi	Isekela ukuphathwa kwesibopho esikhethekile lapho kusebenza khona isivumelwano sokuhweba
Uhlu lokupakisha	Ihlola okuqukethwe okungokoqobo ngokuqhathanisa ne-invoyisi emenyezelwe kanye nokuhlukaniswa

Inzuzo yangempela elethwa yilaba bathumeli ngaphandle nje kokubhukha indawo yokuthutha impahla ukuthi bavame ukuthola ukungalingani kuleli phakethe ngaphambi kokuba bafike emasikweni aseFrance. Abathumeli abangochwepheshe emigwaqweni esuka eShayina iye eYurophu bavame ukuthola lokhu kungalingani. Ikhodi ye-HS engahlelwanga kahle noma ireferensi ye-EORI engekho akuyona nje ingozi yenhlawulo, kusho ukuthi iphasela alinaso nhlobo isimemezelo esisemthethweni esigciniwe ngaphansi kwezindinganiso zikaJulayi 2026 futhi kwanele ukuthi amasiko enqabe futhi alibuyisele ngokushesha kunokuba alibambe ngemali ethile.

Ukwakha Ukusethwa kwe-DDP Okuhlala Kuqinile

Akukho kulokhu okungenhla okuphikisa i-DDP (4). Kubathengisi abafuna ulwazi lokulethwa olubushelelezi, olungamangazi - ikakhulukazi kuma-akhawunti e-B2B, ukugcwaliseka kwemakethe ezindaweni zokugcina impahla ze-EU noma izinto zabathengi ze-premium - i-DDP isalokhu iyindlela evimbela amakhasimende ekuvuleni ibhili elingalindelekile emnyango. Okuhlukile ngo-2026 ukuthi manje idinga ingqalasizinda yangempela ngemuva kwayo: inombolo ye-VAT yaseFrance esebenzayo (kungakhathaliseki ukuthi eyakhe noma eyakhe i-ejenti eqokwe kahle), ukuhlukaniswa kwe-HS okulungile ukuze imali entsha ngekhodi ibalwe ngokunembile, ukubhaliswa kwe-IOSS kwengxenye ye-B2C yebhizinisi enenani eliphansi, kanye nokugcinwa kwamabhuku okuqondiswe ngokwanele ukufaka isicelo sokubuyiselwa kwe-CA3 njalo ngenyanga kunokuvumela i-VAT etholakalayo ihlale ingafunwanga.

Lokhu yikho kanye ubunzima obuhlanganisa imingcele eholela amabhizinisi amaningi ukuthi abambisane nenhlangano esivele inokubhalisa, ukuxhumana ngemisiko kanye nemikhuba yokubhala imibhalo, ngokungafani nokusungula konke ngaphakathi kwemakethe eyodwa. I-Topway Shipping, eyasungulwa ngo-2010, ingumhlinzeki wezixazululo ze-e-commerce logistics ochwepheshe, enendlunkulu yayo eShenzhen, eShayina. Ithimba elisungule lineminyaka engaphezu kwengu-15 yesipiliyoni sokuthutha kanye nokuhlanza imingcele yamazwe ngamazwe, ikakhulukazi kwezokuthutha phakathi kweShayina ne-US okuye kwanda kwaba yimizila emikhulu yomhlaba wonke okuhlanganisa naleyo eya eFrance kanye ne-EU ephelele.

Izinsizakalo zeTopway zifaka phakathi lonke uchungechunge lwezokuthutha kusukela ekuthuthweni kokuqala okuvela eShayina, kuya phesheya kwezilwandle kugcinwa, ukuvunyelwa kwempahla yamasiko kanye nokulethwa kwempahla okuhamba ibanga elide. Iphinde inikeze imithwalo yolwandle eguquguqukayo ethwala umthwalo ogcwele kanye nemithwalo engaphansi kwemithwalo evela eShayina eya emachwebeni amakhulu emhlabeni jikelele. Uma ungumthengisi onquma phakathi kwe-DDP, i-DAP kanye ne-IOSS nge-oda eliya eFrance, noma ubheka ukuthi ukuthunyelwa kudinga ukubhaliswa kwe-VAT yaseFrance noma kungahamba ngenombolo ye-IOSS ekhona, ukuba nomlingani wezokuthutha osevele eqonda uhlangothi lwempahla kanye nohlangothi lokuthobela umthetho lwe-equation kuvame ukubaluleka ngaphezu kwe-Incoterm ephrintiwe ku-invoyisi.

Noma ngabe iyiphi indlela ekhethiwe, kuyisinqumo sezentengiselwano kanye nesokuthutha. I-DAP ilula ngokokuphatha kumthengisi kodwa idlulisela izimemezelo zokungenisa kanye nezicelo zokukhokha ezingalindelekile kumthengi, uhambo olunzima ku-B2C kanye nokuqala ama-akhawunti amaningi ebhizinisi. I-DDP igcina ulwazi lomthengi luhlanzekile, kodwa idinga umthengisi - noma umthumeli wayo oqokiwe - ukuthi akhokhe kahle i-VAT yaseFrance kanye nemithwalo yemfanelo yamasiko inyanga nenyanga. Ayikho impendulo eyodwa efanele, kukhona impendulo efanele yomkhiqizo othile, inani le-oda kanye nesisekelo samakhasimende futhi kufanelekile ukuphinda ubuyekeze leyo mpendulo manje imithetho yaseFrance ngemuva kwayo isishintshe kabili esikhathini sezinyanga ezimbalwa.

Isiphetho

I-DDP eya eFrance yayiyi-Incoterm ethethelelayo, esekelwa yindlela emfushane yokumelwa kwezimali eyayivumela abathengisi baphesheya ukuthi bagweme ukuxhumana ngqo nokubhaliswa kwe-VAT yaseFrance. IFrance yethule intela entsha yokuphatha ngekhodi ngayinye ye-HS ngaphezu kokuthunyelwa kwenani eliphansi kusukela ngoMashi 2026 futhi i-EU ihoxisa ukukhululwa kwayo kwentela engu-€150 kulo lonke i-EU kusukela ngoJulayi 2026, kanye nentela yesikhashana eqondile ezayo. Leyo ndlela emfushane ihambile kusukela ngoJanuwari 2026. Akukho kulokhu okwenza i-DDP ingasebenzi, iyenza imodeli manje edinga ukubhaliswa kwe-VAT okusemthethweni, idatha yokuhlukanisa efanele kanye nokufaka kabusha okuqondisiwe ngemuva kwayo. Kulo nyaka ngabathengisi ababona i-DDP njengebhokisi lokuhlola efomini lokuthumela, kunokuba indima esemthethweni umuntu okufanele ayithathe ngempela, okungenzeka kakhulu ukuthi bawele emngceleni waseFrance.

Imibuzo Evame Ukubuzwa

Q: Yini eshintshile ekuthunyelweni kwe-DDP eFrance ngo-2026?

A: Izinto ezimbili zasondelana. IFrance iqede ukumelwa kwezimali okukodwa ngaphansi koMthetho 42 kusukela ngoJanuwari 2026 futhi abathengisi abangebona abe-EU manje bazodinga inombolo ephelele ye-VAT yaseFrance kanye ne-EORI ukuze baqhubeke nokungenisa ngaleyo ndlela. Ngaphezu kwe-IOSS VAT, iFrance izophinde yethule intela ye-€2 ngekhodi ye-HS ehlukile kumaphasela anenani eliphansi kusukela ngoMashi 2026.

U: Ingabe umthengisi angayibuyisa i-VAT yokungenisa ekhokhelwe eFrance?

A: Yebo, isikhathi esiningi. Kodwa-ke, umthengisi obhalisiwe we-VAT waseFrance onolwazi angase ayilungise ngokukhokhisa imali ephindaphindayo ekubuyiselweni kwe-CA3. Umthengisi ongabhalisiwe angafaka isimangalo sokubuyiselwa imali ngqo neziphathimandla zentela zaseFrance, okungenani usayizi wesimangalo ongu-€200 kanye nosuku lokufaka isicelo umhla zingama-30 kuNhlangulana wonyaka olandelayo.

U: Ingabe i-IOSS iyinguqulo eshibhile ye-DDP?

A: Cha. I-IOSS isebenza kuphela ekungeniseni i-VAT ekuthunyelweni kwe-B2C okufanelekile okulinganiselwa ku-€150; ayisebenzi ngentela yempahla yasekhaya, izinto zentela yempahla noma ukuthengiswa kwe-B2B futhi kusukela maphakathi no-2026 izohlala ikhona kanye namanani amasha entela ye-EU neyaseFrance, kunokuba iwathathe indawo yawo.

U: Ingabe i-IOSS isasebenza ngemva kokuba i-EU isuse ukukhululwa kwe-€150 ngoJulayi 2026?

A: Yebo, i-IOSS isaphatha ukuqoqwa kwe-VAT lapho ukhokha. Kodwa lokho akumbozi intela entsha yesikhashana ye-EU, ngakho abathengisi abasebenzisa i-IOSS kuzodingeka bathole enye indlela yokubhekana naleyo nkokhelo.

Q: Ingabe i-DAP iyindlela elula yokuthumela eFrance esikhundleni se-DDP?

A: Kulula kumthengisi njengoba ikhasimende linesibopho se-VAT yokungenisa, intela kanye nokukhishwa kwempahla ngokushesha. Inkinga ukuthi ukuthenga akuthengwa ngendlela engathandeki, lapho abathengi bebhekene nebhili noma amadokhumenti angalindelekile ngaphambi kokuba umkhiqizo wabo ukhishwe.