Kodi nkhani A European inivoyisi Pakuti malangizo a US Services

Lingaliro la VAT

Ubwino Added Tax (VAT) - kufunika anawonjezera msonkho (VAT) ndi chimagwiritsidwa ntchito mawonekedwe a misonkho m'mayiko osiyanasiyana anawonjezera pa kupanga ndi kufalitsa phindu la mankhwala kapena utumiki. Kuchuluka kwa msonkho analandira ndi Mlengi (wogulitsa) linaperekedwa kwa bajeti, koma opanda ndalama za msonkho m'gulu la mitengo ya katundu kugula kale. VAT ndi msonkho mozungulira, kuyambira kuchuluka kwa msonkho zili m'gulu la mtengo wa katundu (ntchito) ndipo analipira pa kugula katundu kuti wogulitsa, amene nawonso, anapereka msonkho kwa boma.

M'malo mwake, zatitulutsa ndi mtundu wa kuwunika pamtengo wa katundu. Monga lamulo, bizinesiyo siyilipira yokha, koma imapereka ma invoice kwa wogula womaliza. Kuchuluka kwa msonkho kumawerengedwa kutengera kusiyana pakati pa mtengo wa katundu ndi mtengo wake wogulitsa. Ndalamazi zimapita ku ndalamayo limodzi ndi tcheni: Kuyambira koyamba kupanga zogulitsa komaliza kwa wogula.

Popeza hereinafter ife asakambe kufunika anawonjezera msonkho European Union, ndi chidule VAT zidzagwiritsidwanso ntchito potanthauza mu tithe kuonetsa limatchula ya VAT European poyerekeza ndi ofanana misonkho mosadziwika (mwachitsanzo, Russian VAT).

Ambiri a makampani akuchita malonda ku mayiko a EU, komanso anzawo (sapulaya, makasitomala, intermediaries) ochokera m'mayiko ena, kuphatikizapo Russia ndi CIS, maso kufunika anawonjezera msonkho umene mu EU. Pa nthawi yomweyo, osiyana terminology ndi yoyendetsa malamulo a VAT European poyelekeza ndi wina Russian, amachititsa mavuto mosalephera, zomwe zina ndi bwino kutsimikiza mothandizidwa ndi akatswiri European m'munda wa misonkho ndi mlandu.

Komabe, mfundo kwa levying VAT pa mitundu wamba wotuluka malonda tikhoza kuphunzira kuyang'ana pa chakudya cha zogwirizana malangizo EU. Nkhaniyi akumufunsira tione malamulo amenewa pa chitsanzo cha ntchito potipatsa ntchito.

lamulo EU VAT

Pa mlingo wa European Union, pali umodzi (supranational) lamulo la ndondomeko pokhazikitsa ndi kusonkhanitsa msonkho uyu. Nkhani zikuluzikulu malamulo ndondomeko VAT misonkho mu EU ndi malangizo 2006/112 / EC ya November 28, 2006 Pa dongosolo wamba kufunika anawonjezera msonkho. Lamulo amasonyeza zofunikira zonse kwa misonkho VAT, kupatulapo mitengo ya msonkho zomwe zatchulidwa ndi aliyense boma EU (malire wokhazikitsidwa langizo) ndi ena nkhani zina.

wotuluka msonkho

Zolinga VAT pali 4 wotuluka msonkho:

1. Katundu kupereka;
2. Kugula katundu mu Community;
3. Kupereka chithandizo;
4. Kuitanitsa katundu.

Services limene anthu msonkho kwa wina ndi mzake amatchedwa B2B ntchito. Services operekedwa ndi anthu msonkho kwa anthu sanali msonkho amatchedwa ntchito B2C. misonkhano ndi malamulo osiyana kwa kudziwa kumene anapereka.

Khama la malo makonzedwe a misonkhano zolinga VAT

Pankhani makonzedwe a misonkhano, malo a misonkho ndi malo misonkhano yake (malo misonkhano yake). Komabe, kuti aone zomwe dziko adzakhala malo makonzedwe a utumiki 9a, motero, malamulo ndi zinthu kuwerengetsa ndi kupereka VAT), m'pofunika kukhazikitsa:

• Lembani (gulu) la ntchito;
• Malo a gulu lililonse;
• udindo Entrepreneurial a makasitomala (wolandira) ya utumiki - kaya ndi wazamalonda ndi VAT / VAT wokhoma kapena ayi.

Taganizirani malamulo anakhazikitsa lamulo EU kuti tipeze malo okwanira misonkhano zolinga VAT, powasamalira milandu riziki mtanda malire a ntchito.

Place makonzedwe a misonkhano B2B

Tinganene, misonkhano B2B, ndiye utumiki umene mabungwe ntchito kwa wina ndi mzake, imvera VAT pa malo a makasitomala (wolandira) ya misonkhano.

Malinga Art. 44 langizo la, malo a kotunga ntchito kwa munthu msonkho ndi malo munthu uyu (malo amene ntchito ya munthu uyu udzakhazikitsidwe / ili), ndiye makasitomala ya misonkhano. Komabe, ngati mautumiki amenewa anapereka kwa kukhazikitsidwa okhazikika ndi msonkho munthu ili pa malo ena kuposa mpando wake, malo a kotunga ntchito adzakhala malo a kukhazikitsidwa okhazikika.

Place makonzedwe a misonkhano B2C

Tinganene, misonkhano B2C, ndiye utumiki kuti anthu paokha, imvera VAT pa malo katundu wa.

Malinga Art. 45 langizo la, malo a kotunga ntchito kwa anthu omwe si msonkho ndi malo katundu ndi (malo amene ntchito zofunika udzakhazikitsidwe / ili). Komabe, ngati mautumiki amenewa operekedwa ndi kukhazikitsidwa katundu ndi okhazikika, malo a ntchito zithandizozi adzakhala malo a kukhazikitsidwa okhazikika.

zitsanzo zosonyeza

Taonani zitsanzo zingapo kumene kampani British (payekha zochepa kampani) kapena zochepa udindo pa mgwirizano (LLP) amapereka kufunsira (komanso malamulo, mlandu kapena auditing) ntchito ndi makampani ena, anthu okhala mumzindawo komanso sanali anthu a EU.

Kufunsira / malamulo / mlandu / auditing utumiki umene kampani English anthu ena msonkho kuchita zinthu entrepreneurial (anthu okhala mumzindawo komanso sanali anthu a EU) anawagawira monga B2B misonkhano.

Pakuti zithandizozi, ulamuliro onse wa Art. 44 mwachibwana, chimene makonzedwe a misonkhano B2B umamumvera VAT pa malo a makasitomala (wolandira) ya misonkhano.

Mwachitsanzo # 1.

The athandizi ndi kampani UK ndi utumiki wolandira ndi kampani kuchokera mbali ina EU.

Yankho A. The wolandira wa utumiki ndi kampani EU (ena kuposa English) ndi chiwerengero VAT. Mwachitsanzo, kufunsira utumiki umene kampani English ku kampani wa ku Kupro imvera wa ku Kupro VAT (chifukwa malo wolandira wa utumiki ndi Cyprus).

Pa nthawi yomweyo, VAT sikuphatikizidwa mu mtengo ndi WOPEREKA English utumiki (pa ma invoice wopelekedwa (ma invoice wopelekedwa) chikalata kuti wolandila okha cholemba munali VAT nambala ya counterparty ndi mawu akuti n'zosiyana oikidwa zikhoza kupangidwa, amene adzasonyeza udindo wolandira kwa lipoti VAT m'dziko lake). Mu mawu ena, udindo lipoti VAT Pankhaniyi wapemphedwa kuti kampani kulandira utumiki (anapereka kuti ali ndi chiwerengero VAT).

Mtengo wotsika mtengo wa EUR Kuti USD Usinthane Popanda Ndalama Zobisika

Kodi mumadziwa kuti mutha kutsegula akaunti ya multicurrency momwe mungasungire ndalama zambiri, monga EUR ndi USD pakati pa ena, ndikusintha EUR yanu kukhala USD kapena USD yanu kupita ku EUR nthawi iliyonse ndikudina pang'ono komanso ena otsika kwambiri padziko lapansi chindapusa?

Kulembetsa kwaulere

Wolandira wa utumiki linaŵerengera VAT pansi ndondomeko n'zosiyana mlandu. N'zosiyana mlandu ndondomeko njira kuti makasitomala pa msonkhano, pamene kugonjera ndi VAT kubwerera (VAT Bwererani) mu dziko lake, amaponya VAT m'dera lanu malipiro ndi pa akhulupirira chomwecho nthawi yofanana VAT kwa deduction. Chifukwa ndi ziro, kutanthauza kuti palibe msonkho kwenikweni analipira pa iwowo.

Komabe, kuti ntchito mwayi umenewu, wolandira wa utumiki ayenera kukhala zogwirizana malonda munthu, ndiko: Choyamba, munthu msonkho m'lingaliro Art. 9 malangizo; Kachiwiri, tiyenera idalembetsedwa VAT (ndi chiwerengero VAT) mu EU State Member. Wolandira wa utumiki uyenera uyambe kudziŵitsa katundu wa munthu chiwerengero chake VAT chizindikiritso, ndi katundu ayenera kuonanso zotuluka pa nambala iyi ndi mfundo okhudzidwa za counterparty lapansi.

Yankho B. The wolandira wa utumiki ndi kampani EU (ena kuposa English), koma popanda nambala VAT.

Ngati wolandira wa utumiki (EU kampani) alibe chiwerengero VAT, ndiye VAT ayenera kukhala mbali ya mtengo wolandira (a inivoyisi ayenera VAT) ndi lolipiridwa ndi katundu mdziko wake (kuti n'zotheka deduction zina ).

Mwachitsanzo # 2.

Onse katundu ndi wolandira wa utumiki makampani English ndi chiwerengero VAT.

Ngati kampani English ntchito ku kampani ina English, ndiye VAT zili m'gulu la mtengo (invoiced ndi VAT), ndipo lolipiridwa ndi katundu wa (kuti n'zotheka deduction zina).

Mwachitsanzo # 3

The athandizi ndi kampani UK ndi utumiki wolandira ndi kampani sanali EU.

Mwachitsanzo, kampani English ntchito malamulo a kampani Russian (malinga ndi ulamuliro wa Article 44 la malangizo, ku Russia imatengedwa malo makonzedwe a ntchito), English VAT kosamugonjera accrual (ma invoice wopelekedwa ndi chikalata popanda VAT).

M'mawu ena, ngati wolandira wa utumiki ndi kampani sanali EU ndipo alibe chiwerengero VAT, ndiye VAT sayenera m'gulu la mtengo.

Komabe, izi ndi zotheka ngati maubwenzi amenewa ayambe B2B, ndiye wolandira wa utumiki ayenera kukhala msonkho malonda chilli, zimene ziyenera kukhala mtundu wina wa chitsimikizo.

The katundu amawaona kasitomala mayina kunja EU monga gulu ntchito ngati:

• Ngati katundu amalandira Kalata wogula (satifiketi) kupelekedwa ndi ulamuliro msonkho woyenera wa dziko makasitomala monga kutsimikizira kuti makasitomala ndi kuchita ntchito chuma; kapena
• Ngati kasitomala Kodi alibe satifiketi (satifiketi), koma katundu amadziwa nambala VAT, kapena chiwerengero ofanana anatumizidwa kwa makasitomala m'dziko la kulembetsa ake ndi ntchito kuti mupeze mabungwe malonda, kapena umboni wina uliwonse kusonyeza kuti makasitomala ndi wazamalonda, ndipo malinga kuti katundu ali bwino kutsimikizidwa ndi lolondola mudziwe operekedwa ndi makasitomala.

Nthawi zina, ngati palibe umboni kuti wolandira wa utumiki (sanali EU wokhala) ali ndi maudindo entrepreneurial m'dziko, kugula adzakhala wachinsinsi monga B2C, ndi malo katundu adzakhala malo a misonkho.

Choncho, ngati udindo malonda a wolandira wa utumiki si bwino kwathunthu, ndiye makasitomala amenewa ndi (by pofikira) invoiced ndi VAT, ndi msonkho linaperekedwa ndi katundu wa m'dziko lawo (ndi kuthekera deduction zina).

Malamulo kuwerengetsa ndi kupereka VAT (B2B ntchito)

EU Service Provider - Ali nambala VAT. Makasitomala (wolandira) misonkhano Yemweyo EU dziko - Pali chiwerengero VAT

VAT zili m'gulu la mtengo (ma invoice wopelekedwa ndi chikalata ndi VAT). Lolipiridwa ndi katundu pa mlingo wa dziko awo (ndi kuthekera deduction zina).

EU Service Provider - Ali nambala VAT. Wina EU dziko. Makasitomala (wolandira) misonkhano - Pali chiwerengero VAT

VAT sikuphatikizidwa mu mtengo (ma invoice wopelekedwa ndi chikalata popanda VAT). VAT si amene amalipidwa. Wolandira wa malipoti a utumiki pa VAT pa mlingo wake / dziko lake EU ( n'zosiyana oikidwa limagwirira).

EU Service Provider - Ali nambala VAT. Makasitomala (wolandira) a ntchito zina EU dziko - No chiwerengero VAT

VAT zili m'gulu la mtengo (ma invoice wopelekedwa ndi chikalata ndi VAT). Lolipiridwa ndi katundu pa mlingo wa dziko awo (ndi kuthekera deduction zina).

Non-EU Service Provider - No chiwerengero VAT. Makasitomala (wolandira) misonkhano EU - Ali nambala VAT

VAT si amene amalipidwa. Wolandira wa malipoti a utumiki pa VAT pa mlingo wake / dziko lake EU ( n'zosiyana oikidwa limagwirira).

EU Service Provider - Ali nambala VAT. Makasitomala (wolandira) misonkhano Non-EU - No chiwerengero VAT

VAT sikuphatikizidwa mu mtengo (ma invoice wopelekedwa ndi chikalata popanda VAT) okha pa chikhalidwe cha anatsimikizira udindo entrepreneurial wa sanali EU wokhala makasitomala. Apo ayi, ma invoice wopelekedwa ndi chikalata ndi VAT.

Nthawi Zambiri Mafunso

Kodi ndi ziti zomwe ndizofunikira kuti muphatikizepo invoice ya ku Europe yoimira ku US kuti tikwaniritse kutsatira malamulo?

Invoice ya ku Europe yoimira US iyenera kuphatikizapo tsatanetsatane monga mafotokozedwe a ntchito, ndalama zolipiridwa, vat kapena USD), zidziwitso zolipira za onse omwe amapereka chithandizo.