How To nyaya A European inivhoyisi For The Import Of US Services

Pfungwa VAT

Kukosha Added Mutero (VAT) - ukoshi akawedzera mutero (VAT) ndiro unoshandiswa zvikuru muchimiro mitero munyika dzakasiyana-siyana akawedzera panguva kugadzirwa nokuparadzirwa kukosha chigadzirwa kana basa. Huwandu mutero kwakaitwa mugadziri (mutengesi) iri rwakabhadharwa kuna bhajeti, asi kubvisa uwandu mutero zvinosanganisirwa mitengo pfuma kana mabasa waakatenga yapfuura. VAT ndiyo isina kunanga mutero, sezvo uwandu mutero rwuripowo mutengo kwenhumbi (mabasa) uye ari vakabhadhara pamusoro kutenga kubudikidza mutengi kuti mutengesi, uyo, uyewo, unoripa mutero kuna hurumende.

Muchokwadi, vat US rudzi rwemuchinjiro wemutengo wezvinhu. Semutemo, iro bhizinesi haridzorerei, asi rinoburitsa invoice kumutengi wekupedzisira. Iyo huwandu hwemutero inoverengwa zvichienderana nemusiyano uripo pakati pemutengo wezvinhu uye mutengo wayo wekutengesa. Mari yacho inoenda kuChapfuma pamwe neketani: Kubva pane yekutanga nhanho yekugadzira kutengeswa kwekupedzisira kumutengi.

Sezvo hereinafter isu ichanyanya zvakananga kukosha wakawedzera mutero muna European Union, kuti chidimbu VAT ichashandiswa kureva izvozvo kuti kuratidza chaizvo yeEuropean VAT zvichienzaniswa mitero isina kunanga zvakafanana (somuenzaniso, Russian VAT).

Ruzhinji makambani bhizimisi iri dzeEU, uyewo vavo (bhizimisi, vatengi, vanozoshanda) kubva kune dzimwe nyika, kusanganisira Russia uye Kishi, vanotarisana kukosha wakawedzera mutero kuzviuru muna EU. Panguva iyoyowo, dzakasiyana mazwi uye vezvinhu mitemo European VAT, zvichienzaniswa yokuRussia mumwe, anoita matambudziko hakudzivisiki, izvo dzimwe nguva zviri nani kuti kutsunga achibatsirwa vanachiremba European mumunda mitero uye rokuzvidavirira.

Zvisinei, mukuru mukuru mazano nokuda achitora VAT pamusoro zvakafanana mhando zvinosanganisira kutengeswa kwema zvinogona kunzwisiswa nokutarisa zvatinopiwa kuMudzidzisi EU nhungamiro. Nyaya ino proposes kufunga mitemo akadaro muenzaniso remapazi kuti urongwa mabasa.

EU VAT chengetedzo

At ufanane European Union, pane imwe (supranational) mutemo nzira kuti pave uye nekunhonga mutero uyu. The chikuru Gwaro yokudzora zvinofanira VAT mitero iri EU iri Directive 2006/112 / EC yaNovember 28, 2006 On vanhuwo hurongwa ukoshi yakawedzerwa mutero. Directive uyu akatsanangura zvose zvinokosha zvenyaya VAT mitero, kunze mitero kuti wakaratidzwa mumwe nomumwe EU mamiriro (mumamiriro zvakatangwa nomurayiro) uye dzimwe nyaya.

Taxable kwema

Nokuti VAT zvinangwa, pane 4 mhando taxable kwema:

1. Goods kupa;
2. Kutenga nhumbi mukati Community;
3. Urongwa mabasa;
4. Kutenga nhumbi.

Services rakashandurwa nevanhu taxable vanhu mumwe vanonzi B2B mabasa. Services inopiwa taxable vanhu vasiri taxable vanhu dzinonzi B2C mabasa. mabasa aya vane mitemo yakasiyana kuti Pakusarudza kwavanofudza anopiwa.

Kutsunga nzvimbo kwokunyengetera mabasa kuti VAT zvinangwa

Kana totaura urongwa mabasa, nzvimbo mitero ndimo mabasa aya anopiwa (nzvimbo mabasa aya anopiwa). Zvisinei, kuti azive iyo nyika ichava nzvimbo urongwa sevhisi 9a ukuwo, mitemo uye mamiriro ezvinhu kuti pakuverenga uye nokubhadhara VAT), zvinokosha kuti asimbise:

• Nyorai (chikamu) rokushumira inopiwa;
• Location neimwe pati;
• Entrepreneurial mamiriro mutengi (wacho) rokushumira - angava entrepreneur uye VAT / VAT taxpayer kana kwete.

Funga mitemo yakatangwa EU mutemo nokuda kuziva nzvimbo nerubatsiro basa VAT zvinangwa kuteerera nyaya romuchinjikwa-muganhu Urongwa mabasa.

Nzvimbo Urongwa B2B mabasa

Kazhinji, B2B basa, kureva, services inopiwa mabhizimisi masangano kune mumwe, pasi VAT panguva nzvimbo mutengi (wacho) yemabasa.

Maererano nehunyanzvi. 44 of the directive, iyo nzvimbo yekupa masevhisi kumunhu mutero ndiyo nzvimbo yemunhu uyu (iyo nzvimbo iyo bhizinesi remunhu uyu rakagadzwa / rinowanikwa), kureva mutengi wemasevhisi. Nekudaro, kana masevhisi akadaro anopiwa kune mutero wemutero wekusimbiswa kwemunhu ari panzvimbo imwe kunze kwechigaro chayo, iyo nzvimbo yekupa masevhisi ichave iri nzvimbo yekuiswa zvachose.

Nzvimbo yeProvession yeB2C Services

Semutemo wose, b2c masevhisi, kureva kuti, masevhisi anopihwa vanhu vepachivande, vari pasi peVat panzvimbo yemutengesi.

Maererano nehunyanzvi. 45 Of dhizaini, iyo nzvimbo yekupa masevhisi kune vanhu vasina mutero ndiyo nzvimbo yemutengesi (iyo nzvimbo iyo bhizinesi reSupporto ratangwa / rinowanikwa). Nekudaro, kana masevhisi akadaro anopiwa nemvumo isingaperi, nzvimbo yekuita yemasevhisi akadaro ichave iri nzvimbo yekuiswa zvachose.

Mienzaniso Inoshanda

Funga nezve mimwe mienzaniso miviri ipo kambani yeBritish

Kubvunza / kwepamutemo / accounting / kuongorora masevhisi anopihwa nekambani yeChirungu kune vamwe vateresi vanoita zviitiko zvevatengesi

Kune masevhisi akadaro, mutemo mukuru wehunyanzvi. 44 Pamusoro peiyo, zvichienderana neiyo gadziriro yeB2B masevhisi ari pasi peVat panzvimbo yemutengi (anogamuchira) yeMasevhisi.

Muenzaniso # 1.

Mugoveri webasa ndeye kambani yeUK uye anogamuchira sevhisi kambani kubva kune imwe EU padivi.

Sarudzo A. Anogamuchira masevhisi ndeye eu kambani (kunze kweChirungu) ine nhamba yeVat. Semuenzaniso, kubvunza masevhisi anopihwa nekambani yeChirungu kune kambani yeCypriot iri pasi peCypriot VAT (nekuti nzvimbo yeanogamuchira basa iri mupropus).

Panguva imwecheteyo, VHURE haina kubatanidzwa mumutengo neyechirungu sevhisi vevashandi (pane maChiedza (invoice) inoburitswa kune anogamuchira nhamba yeiyo vh nhamba yeiyo yeVater uye Reverse icharatidza chisungo cheanogamuchira kuti ubvumidze VAT munyika yake). Mune mamwe mazwi, chisungo chekutaura VAT mune ino kesi chinopihwa kukambani kugamuchira sevhisi (yakapihwa kuti ine nhamba yeVat).

Iye anogamuchira basa anoverenga VAT pasi pevhu rekurongedza maitiro. Iyo yekudzosera mari yekubhadhara inoreva kuti mutengi webasa, paunotumira Dziviriro (VHA Dzoka) munyika yake, inoisa nzvimbo yemunharaunda yekubhadhara uye panguva imwe chete inoisa huwandu hwakaenzana hweVat yekubviswa. Mhedzisiro yacho ndeye zero, zvichireva kuti hapana mutero unobhadharwa chaizvo pane kutengeserana.

Yakachipa kwazvo EUR Kune USD Shanduko Pasina Mari Yakavanzwa

Wanga uchiziva here kuti iwe unogona kuvhura nyore nyore multicurrency account iyo iwe yaunogona kubata yakawanda mari, senge EUR uye USD pakati pevamwe, uye shandura yako EUR kuenda kuUSD kana yako USD kuenda kuEUR chero nguva chero nekungobaya mashoma uye imwe yepasi pasi mari?

Kunyoresa mahara

Nekudaro, kuitira kuti ushandise mukana uyu, anogamuchira basa rinofanira kunge riri munhu ane bhizinesi , kureva kuti: Chekutanga, kuve munhu mutero mupfungwa yeunyanzvi. 9 mirairo; Kechipiri, inofanira kunyoreswa kuti VAT (vane nhamba yeVat) mune yeEU nhengo yeNyika. Anogamuchira sevhisi anofanira kutanga atanga kuzivisa mutengesi wehuwandu hwake hweVat chitubu, uye mutengesi anofanira kutarisa chokwadi cheiyi nhamba uye ruzivo rwakabatana nezvevakabatana.

Sarudzo B. Anogamuchira masevhisi ndeye eu kambani (kunze kweChirungu), asi isina nhamba yeVat.

Kana iye anogamuchira webasa (EU Kambani haave neVat nhamba, saka VAT vanofanirwa kuverengerwa mumutengo weanogamuchira (iyo invoice inofanira kusanganisira VAT) uye inobhadharwa nemutengesi munyika yake (ine mukana wekuwedzera kuderedzwa ).

Muenzaniso # 2.

Vese vanotengesa uye vanogamuchira masevhisi ari makambani echirungu ane nhamba yeVat.

Kana kambani yeChirungu ichipa imwe kambani yeChirungu, saka VHA

Muenzaniso # 3

Mugoveri webasa kambani yeUK uye anogamuchira sevhisi is is is is is is-eu kambani.

Somuenzaniso, imwe kambani Chirungu inopa mabasa pamutemo kuti Russian kambani (maererano nomurau Article 44 Directive, kuti Russian Federation anonzi nzvimbo yemhuka mabasa), Chirungu VAT haritorwi accrual (invoices vari rakapa pasina VAT).

Nemamwe mashoko, kana kugamuchira basa iri asiri EU kambani uye haana VAT nhamba, ipapo VAT hazvifaniri kushandiswa mutengo.

Zvisinei, izvi zvinoita chete kana ukama izvi kuva B2B, kureva, anenge basa hazvo zvinofanira kuva taxable mabhizimisi isangano, izvo zvinofanira kuva pamusoro inosimbisa zvimwe mhando.

The nokutengesa anogona kufunga mutengi vakanyorwa kunze EU sezvo nebhizimisi isangano kana:

• Kana mutengesi anogamuchira kubva mutengi gwaro (chitupa) nekanzuru nomazvo mutero chiremera nyika mutengi sezvo inosimbisa kuti mutengi iri mubasa zveupfumi basa; kana
• Kana mutengi asina chitupa kudaro (tsamba), asi nokutengesa anoziva VAT nhamba, kana yakafanana nhamba basa mutengi munyika kwokunyoreswa kwayo uye kushandiswa kuziva masangano bhizimisi, kana chero uchapupu nekuratidza kuti mutengi chiri entrepreneur, uye akapa kuti kuti nokutengesa rave musoro zvinosimbiswa rakarurama mashoko inopiwa mutengi.

Mune zvimwe zviitiko, kana hapana uchapupu kuti anenge basa (non-EU mugari) ane entrepreneurial chinzvimbo munyika yake, kuti kutengeserana chichange semhosva B2C, uye nzvimbo nokutengesa ichava nzvimbo mitero.

Naizvozvo, kana yebhizimisi mamiriro anenge basa haina zvachose kubvisa, ipapo vatengi kwakadaro (by default) invoiced pamwe VAT, uye mutero ne nokutengesa munyika yavo (zvingangoita kwohumwe yaanobhadhara).

Mitemo pakuverenga uye nokubhadhara VAT (B2B mabasa)

EU Service Provider - Ane VAT nhamba. Customer (mugamuchiri) mabasa chete EU nyika - Pane VAT nhamba

VAT rwuripowo mutengo (invoices vari rakapa pamwe VAT). Vaibhadhara nokutengesa pa mwero nyika yavo (zvingangoita kwohumwe yaanobhadhara).

EU Service Provider - Ane VAT nhamba. Imwe EU nyika. Customer (mugamuchiri) mabasa - Pane VAT nhamba

VAT haana kuiswawo pakati mutengo (invoices vari rakapa pasina VAT). VAT hakusi akabhadhara. The kugamuchira mashoko womusi VAT pa mwero / ake yake EU nyika ( neizvi mutariri mashandiro).

EU Service Provider - Ane VAT nhamba. Customer (mugamuchiri) mabasa Other EU nyika - No VAT nhamba

VAT rwuripowo mutengo (invoices vari rakapa pamwe VAT). Vaibhadhara nokutengesa pa mwero nyika yavo (zvingangoita kwohumwe yaanobhadhara).

Non-EU Service Provider - No VAT nhamba. Customer (mugamuchiri) of EU services - Ane VAT nhamba

VAT hakusi akabhadhara. The kugamuchira mashoko womusi VAT pa mwero / ake yake EU nyika ( neizvi mutariri mashandiro).

EU Service Provider - Ane VAT nhamba. Customer (mugamuchiri) mabasa Non-EU - No VAT nhamba

VAT haina kuiswawo pakati mutengo (invoices vari rakapa pasina VAT) chete ezvinhu ane akasimbisa entrepreneurial mamiriro asiri EU mugari mutengi. Zvikasadaro, invoices vari rakapa pamwe VAT.

Mibvunzo Inowanzo Bvunzwa

Ndezvipi zvinhu zvakakosha kuti ubatanidze mune yeEurope invoice kune iyo yekunongedza kweUS services kuti ive nechokwadi chekutevedzera zviri pamutemo?

Iyo yeEurope invoice yekunakidzwa kweUS masevhisi anofanirwa kusanganisira tsananguro yebasa, huwandu hwese hunobhadharwa, hutachiona (EUR)