Pehea e hoʻopuka ai i kahi noi European no ka hoʻopukaʻana o nā lawelawe US

Ka manaʻo o vat

ʻO ka waiwai waiwai i hoʻohuiʻia ʻO ka nui o kaʻauhau i loaʻa e ka mea hana (kūʻai) i ukuʻia i ka waihona kālā, akā ua kūʻaiʻia ma nā kumukūʻai o nā waiwai a iʻole nāʻoihana i kūʻaiʻia ma luna o nā kumukūʻai a iʻole nāʻoihana ʻO VAT heʻauhau kūʻokoʻaʻole, mai ka nui o kaʻauhau i hoʻokomoʻia ma ke kumukūʻai o nā waiwai (lawelawe) a e ukuʻia e ka mea kūʻai aku i ka mea kūʻai aku.

I kaʻoiaʻiʻo,ʻo VAT US heʻano hana o ke kumukūʻai ma ke kumukūʻai o nā huahana. E like me ke kānāwai,ʻaʻole e uku kaʻoihana iā ia iho, akā he pilikia i kahi invoice i ka mea kūʻai hope loa. Ua heluʻia ka nui o kaʻauhau ma keʻano o kaʻokoʻa ma waena o ke kumukūʻai o nā huahana a me kāna kūʻai kūʻaiʻana. Hele ke kālā i ka waihona kālā ma ke kaulahao: Mai ka hana mua o ka hana i ke kūʻai hope loa i ka mea kūʻai aku.

Mai ka wā e pili ana iā mākou e pili pono i kaʻauhau i hoʻohuiʻia ma kaʻauhau oʻEulopa,ʻo keʻano o ka mea kūʻai aku e like me keʻano likeʻole

ʻO ka hapa nui o nā hui e hana ana i nāʻoihana ma nā'āinaʻo EU, a me kā lākou mau hoa hana, nā mea kūʻai aku a me nā mea kūʻai aku. I ka manawa like,ʻo nā rula likeʻole a me nā kānāwai o ka poʻe Europa, e hoʻohālikelikeʻia me nā pilikia o kaʻauhau ma ke kula a me ka loaʻa kālā

Eia nō naʻe,ʻo nā loina nui no ka hoʻihoʻiʻana i nāʻanoʻoihana maʻamau o nā kālepa kālepa. Hōʻike kēiaʻatikala e noʻonoʻo i nā lula i kēlā mauʻano o nā hana no ka hāʻawiʻana i nā lawelawe.

EU VAT REBILE

Ma ka pae o ka Hui PūʻuluʻEulopa, aia kahi hoʻokahi (supurational (supurational) e hoʻoponopono i ke kaʻina hana no ka hoʻokōʻana a me ka hōʻiliʻiliʻana i kēia auhau. ʻO ka palapala kumu e hoʻopaʻa ana i ke kaʻina hana no kaʻauhau VAT ma ka AVIGIVIVIVE FILED 2006/112 / EC o Nowebama 28. Ke kuhikuhi nei kēia kuhikuhi i nā mea nui a pau o nāʻauhau VAT, me kaʻokoʻa o nā kumukūʻai e kauʻia e nā palena e EUT (i loko o nā palena i hoʻopaʻaʻia e ka papa kuhikuhi.

Nā waiwaiʻauhau

No nā kumu VAT, he 4 o nāʻanoʻauhauʻauhau:

1. Nā lako waiwai;
2. Kuai ana i ka waiwai iloko o ke kaiāulu;
3. Hāʻawiʻia nā lawelawe o nā lawelawe;
4. Ka hoʻopukaʻana i nā huahana.

Nā lawelawe i hāʻawiʻia e nā poʻeʻauhau i kapaʻia kekahi i kapaʻiaʻo B2B lawelawe. Nā lawelawe i hāʻawiʻia e nā poʻeʻauhau i hāʻawiʻia i nā poʻeʻauhauʻole e like me B2C lawelawe. Loaʻa kēia mau lawelawe i nā lula e like me ka hoʻoholoʻana i kahi e hāʻawiʻia ai lākou.

Ka hoʻoholoʻana i kahi o ka hāʻawiʻana i nā lawelawe no nā kumu VAT

Ke hiki mai nei ia i ka hoʻolakoʻana o nā lawelawe, kahi o kaʻauhauʻauhau kahi e hāʻawiʻia ai kēia mau lawelawe. Eia nō naʻe, i mea e hoʻoholo ai i kahi'āina e hāʻawi ai i kahi o ka lawelaweʻana o ka lawelawe 9A, nā kūlana no ka heluʻana.

• ʻAno ('āpana) o ka lawelawe i hāʻawiʻia;
• Wahi o kēlā me kēia pāʻina;
• Ke komoʻana i ke kūlana o ka mea kūʻai aku (loaʻa) o ka lawelawe - inā he mea entrepreneur a me kahi auhau vat / Vat / Vit / Vat /ʻaʻole paha.

E noʻonoʻo i nā lula i hoʻopaʻaʻia e ka kānāwai EU no ka hoʻoholoʻana i kahi o nā lawelawe no VAT BUTSPOSES.

Kahi o ka hāʻawiʻana i nā lawelawe B2B

E like me ka mau rula, B2B lawelawe, i mea, nā lawelawe i hoʻolako 'ia e pāʻoihana ē aʻei kūpono i kekahi i kekahi, i kumuhana e VAT ma ka wahi o ka Customer (haumāna haʻawina kālā) o na lawelawe.

E like me ke Art. 44 o ke kauoha, o ka wahi o ka lako hou i ka lawelawe ana i kekahi taxable kanaka i ka wahi o keia kanaka (i ka wahi, kahi o ka hana ana o keia kanaka ua hoʻokahua / ke aupuni '), i ka mea, i ka Customer o na lawelawe. Eia naʻe, inā e hāʻawi ia mau lawelawe i ka taxable kanaka ka paʻa kukuluia'na Aia ma kekahi wahi 'ē aʻe ma mua o kona noho, me ka wahi o ka hoolako ana i ka lawelawe, e ia i ka wahi o ka loa kukuluia'na.

Place o ka hoʻolako 'ia' ana o B2C lawelawe

E like me ka mau rula, B2C lawelawe, i mea, nā lawelawe i hoʻolako 'ana i kekahi kanaka, i kumuhana e VAT ma ka wahi o ka wale mai ana.

E like me ke Art. 45 o ke kauoha, o ka wahi o ka lako hou i ka lawelawe i ole-taxable kanaka o ka wahi o ka wale mai ana (ka wahi ma ke wale mai ana i ka hana ua hoʻokahua / ke aupuni '). Eia naʻe, ina e hoakaka ia mau lawelawe ma ka wale mai ana ka paʻa hoʻokumu, i ka wahi o ka hana ana i ia mau lawelawe, e ia i ka wahi o ka loa kukuluia'na.

mea hiki examples

E noonoo oe i kekahi mau examples kahi o ka poʻe Pelekāne (a pilikino i kaupalena 'poe) a me ke kaupalena aie ke kūkaʻi' ana (LLP) hoʻolako Consulting (e like me ke kumu, helu mahina 'ole ka hōʻoiaʻana) lawelawe i nā poʻe, nā kupa a me ka' ole-e noho ana o ka eu.

Consulting / loio i / helu mahina / ka hōʻoiaʻana lawelawe i hoʻolako 'ia ma ka' ōlelo Pelekānia anaina i nā taxable mea komo i loko o entrepreneurial hana (nā kupa a me ka 'ole-e noho ana o ka eu) e hoʻolaha like B2B lawelawe.

No ka mea lawelawe, i ka mau rula o Art. 44 o ke kauoha, e like me a i ka hoʻolako 'ia o ka B2B lawelawe mea malalo iho o ke VAT ma ka wahi o ka Customer (haumāna haʻawina kālā) o na lawelawe.

Laʻana # 1.

Ke hana pūnaewele mea he UK poe, a me ka hana haumāna haʻawina kālā o ka poʻe, mai kekahi euʻaoʻao.

Koho A. ka haumāna haʻawina kālā o nā lawelawe mea he eu poe ( 'ē aʻe ma mua o English) me ka VAT helu. No ka laʻana, Consulting lawelawe i hoʻolako 'ia ma ka' ōlelo Pelekānia anaina i ka Cypriot anaina mea malalo iho i Cypriot VAT (no ka mea, o ka wahi o ka haumāna haʻawina kālā o ka hana o Kupero).

I ka Ia manawa, ua,ʻaʻole pū VAT i loko o ke kumukuai ma ka 'ōlelo Pelekānia hana pūnaewele (ma luna o invoices (invoices) hoopuka ia i ka haumāna haʻawina kālā, wale i ka leo i loaʻa i ka VAT helu o ka counterparty, a me ka palapala nana e hoole kauoha hiki ke i, a e hōʻike hala, e hoike VAT ka haumāna haʻawina kālāʻana i loko o kona aupuni). Ma nā hua'ōlelo, ka malama i ka olelo VAT ma keia hihia ua häʻawi mai ai i ka poe e loaa ana i ka hana (hoakaka i ka mea loaʻa he VAT helu).

ʻO EUR keu e kūʻai aku ai me ka uku huna ʻole ʻia

Ua ʻike anei ʻoe hiki iā ʻoe ke wehe maʻalahi i kahi waihona multicurrency kahi e hiki ai iā ʻoe ke hoʻopaʻa i nā kālā he nui, e like me EUR a me USD i waena o nā poʻe ʻē aʻe, a hoʻolilo i kāu EUR i USD a i kāu USD i EUR i kēlā me kēia manawa me kahi mau kaomi a me kekahi o nā haʻahaʻa o ka honua. nā uku?

Ke kau inoa manuahi ʻana

I ka haumāna haʻawina kālā no ka hana ho omaulia i ke VAT ma lalo o ka aʻe kauoha ina hana. Ka mea nana e hoole kauoha hana e pono ai i ka Customer o ka hana, ka wā a pau e hoʻouna i ka VAT hoʻi (VAT E hoʻi) i loko o kona aupuni, e ukuhi i ka kūloko VAT no ka uku, a ma ka mea ia manawa E kipaku aku i ka hookahi dala o ka VAT no ka nui. Ke hualoaʻa He 'Aʻohe, ke ano, i ole auhau ua maoli uku ma ka hana.

Eia naʻe, ma ka mea e hana i kēia manawa, pono e ka haumāna haʻawina kālā o ka hana i ka pili pāʻoihana kanaka, i mea: mua, e he taxable kanaka i loko o ke ano o Art. 9 kauoha; ka lua, ka mea, pono e kakau no ka VAT (i ka VAT helu) i loko o ka eu Member State. I ka haumāna haʻawina kālā o ka hana pono mua hoʻomaopopo i ka wale mai ana o kanaka VAT ka helu hōʻike i kana, a me ka wale mai ana pono e kaha i ka ho'ōia o keia helu a me ka hui pu 'ike e pili ana i ka counterparty.

Koho B. ka haumāna haʻawina kālā o nā lawelawe mea he eu poe ( 'ē aʻe ma mua o English), akā, me he VAT helu.

Inā ka haumāna haʻawina kālā o ka hana (eu poe) 'aʻole i loaʻa ka VAT helu, pono e komo pū laila, VAT i loko o ka uku no ka haumāna haʻawina kālā (ka pila uku Pono e komo VAT) a me ka uku e ka wale mai ana i loko o kona aupuni (me ka manawa kūpono o ka hou nui ).

Laʻana # 2.

Ua ka wale mai ana, a me ka haumāna haʻawina kālā o nā lawelawe i English poʻe me ka VAT helu.

Inā kekahi English poe hoʻolako lawelawe i kekahi English poʻe, a laila, VAT ua komo i loko o ke kumu keia i kuai (invoiced me VAT), a me ka uku ma ka wale mai ana (a me ka manawa kūpono o ka hou nui).

Laʻana # 3

Ke hana pūnaewele mea he UK poe, a me ka hana haumāna haʻawina kālā mea he pili-eu poe.

No ka laʻana, he English huakai hoʻolako loio i lawelawe no ka Lūkini anaina (e like me ka rula o ka Pauku 44 o ke kauoha, ka Russian Hui ua noʻonoʻo pono i ka wahi o ka hoʻolako 'ia' ana o nā lawelawe), English VAT mea ole malalo iho o ke accrual (e hoopukaia invoices ole VAT).

Ma na olelo e ae, ina o ka haumāna haʻawina kālā o ka hana o ka pili-eu poe, a 'aʻole i kekahi VAT helu, alaila, e ole e komo pu VAT ma ke kumu kūʻai.

Naʻe, i kēia mea hiki wale ina mau Pilina hoʻomākauaka like B2B, i mea, i ka haumāna haʻawina kālā o ka hana pono pono ia i taxable pāʻoihanaʻahahui, a pono i kekahi ano o ka e hooiaio ai.

Ke wale mai ana e noonoo i ka Customer kakau mawaho o ka eu like me ka pāʻoihanaʻahahui inā:

• Inā ka wale mai ana loaa ana mai o ka Customer i ka palapala (palapala) hoopuka ia e ka mea kupono auhau mana o ka Customer ka aina like e hooiaio ai i ka Customer ua komo i loko o oicyenoaaiiie aayoaeuiinoe; ole
• Inā ka Customer aʻole ole i ka ka palapala (palapala), akā, i ka wale mai ana i ike i ka VAT helu, a he like me ka helu i haawi i ka Customer i loko o ka'āina o kona kakau ana a me ka hoʻohana 'ia e kuhikuhi i hana nāʻoihana, a me kekahi' ē hōʻike hōʻike ana i ka Customer mea he entrepreneur, a hāʻawi ia mea i ka wale mai ana i reasonably hōʻoia i ka pololei o ka 'ike i hoakaka ia ma ka Customer.

Ma nā hihia, ina he mea ole hōʻike i ka haumāna haʻawina kālā o ka hana (ole-eu noho) mai ka entrepreneurial kūlana i loko o kona aupuni, i ka hana e e hoʻolaha me B2C, a me ka wahi o ka wale mai ana e ia i ka wahi o ka auhau.

No ia mea, ina o ka hana kūlana o ka haumāna haʻawina kālā o ka hana uaʻaʻole loa e ho'āpono, alaila, e like me nā mea kūʻai mai i (ma ka paʻamau) invoiced me ka VAT, a ua uku i ka auhau ma ke wale mai ana ma ko lakou aina (me ka manawa kūpono o ka hou nui).

Na rula no ka helu ana a me ka uku VAT (B2B lawelawe)

Eu Hana pūnaewele - Ua he VAT helu. Customer (haumāna haʻawina kālā) o nā lawelawe ka ua eu aupuni - He mea he VAT helu

VAT ua hookomoia ma ke kumukuai (i hoopuka ia me ka VAT invoices). Uku ia e ka mea wale mai ana ma ka uku ana o ko lakou aina (me ka manawa kūpono o ka hou nui).

Eu Hana pūnaewele - Ua he VAT helu. Kekahi eu aupuni. Customer (haumāna haʻawina kālā) o nā lawelawe i - He mea he VAT helu

VAT ua i komo i loko o ke kumu keia i kuai (invoices i hoopuka ia me ka VAT). VAT ua ole maoli uku. I ka haumāna haʻawina kālā o ka hana hōʻike ma VAT i ka uku o kona mau / kona eu aupuni ( nana e hoole kauohaʻano papa hana).

Eu Hana pūnaewele - Ua he VAT helu. Customer (haumāna haʻawina kālā) o nā lawelawe Other eu aupuni - No VAT helu

VAT ua hookomoia ma ke kumukuai (i hoopuka ia me ka VAT invoices). Uku ia e ka mea wale mai ana ma ka uku ana o ko lakou aina (me ka manawa kūpono o ka hou nui).

Ole-eu Service pūnaewele - No VAT helu. Customer (haumāna haʻawina kālā) o eu lawelawe - Ua he VAT helu

VAT ua ole maoli uku. I ka haumāna haʻawina kālā o ka hana hōʻike ma VAT i ka uku o kona mau / kona eu aupuni ( nana e hoole kauohaʻano papa hana).

Eu Hana pūnaewele - Ua he VAT helu. Customer (haumāna haʻawina kālā) o ka lawelawe ole-eu - No VAT helu

VAT ua i komo i loko o ke kumu keia i kuai (invoices i hoopuka ia me ka VAT) wale ma ke ano o ka hoopaa entrepreneurial kūlana o ka non-eu noho Customer. I ole ia, e hoopukaia invoices me ka VAT.

Ua Nīnau Pinepineʻia Nā Nīnau

He aha nā mea nui e hoʻokomo ai i loko o kahi noi European no ka hoʻopukaʻana i nā lawelawe US ​​e hōʻoia i ka hoʻokō kānāwai?

Pono kahi mea kūʻai mai Europa no ka hoʻopukaʻana o US Services e like me ka weheweheʻana i kaʻoihana