Indlela Ukukhupha A European invoyisi Kuba I Rhweba ngaphakathi Of Iinkonzo US

Ingcamango VAT

Value Added Tax (VAT) - value added tax (VAT) luhlobo esisetyenziswa ngokubanzi kweerhafu kumazwe awahlukeneyo zafakwa ngexesha imveliso kunye nokusasazwa ixabiso imveliso okanye inkonzo. Isixa serhafu ezifunyenwe ngumvelisi (Umthengisi) ihlawulwe lwabiwo-mali, kodwa thabatha isixa yerhafu ifakiwe amaxabiso iimpahla okanye iinkonzo ezithengwayo kuye ngaphambili. VAT yerhafu ngqo, ekubeni isixa serhafu iqukiwe kwamaxabiso eemveliso (iinkonzo) kwaye ihlawulwe phezu kokuthenga eyenziwa ngumsebenzisi nothengisayo, owathi yena, uhlawula irhafu kurhulumente.

Ngapha koko, i-ving US luhlobo lokukhonkxa kwiindleko zeempahla. Njengommiselo, ishishini alizibhatali, kodwa likhupha i-invoice kumthengi wokugqibela. Inani lerhafu ibalwa ngokusekwe kumahluko phakathi kweendleko zempahla kunye nexabiso lokuthengisa. Imali iya kwi-Ofisi kaNondyebo ecaleni kwe-chain: ukusuka kwinqanaba lokuqala lemveliso ukuya kwintengiso yokugqibela kumthengi.

Ekubeni saziso eso siya kugxininisa ngakumbi ixabiso added tax kwi-European Union, i shunqulelo VAT iya kusetyenziselwa ukubonisa oko ukwenzela ukuba kubonise ezichaphazela ye-VAT yaseYurophu kuthelekiswa irhafu efanayo ngqo (umzekelo, VAT Russian).

Uninzi Iinkampani zokwenza ushishino kumazwe EU, kwakunye namaqabane awo (abaniki nkonzo, abaxhasi, abalamleli) abavela kwamanye amazwe, kuquka Russia kunye ico, ubuso ixabiso added tax erhafiswa kwi-EU. Ngelo xesha, le ezahlukeneyo isigama kunye nolawulo imithetho ye-European VAT, xa kuthelekiswa omnye Russian, ebangela iingxaki engenakuphepheka, leyo kwezinye iimeko zibe bhetele ukuya kwisigqibo ngoncedo leengcali yaseYurophu kummandla irhafu kunye accounting.

Noko ke, imigaqo jikelele zokubiza iVAT eziqhelekileyo kwemicimbi yorhwebo iintlobo sinokufunda ngokujonga amagatya imiyalelo EU echaphazelekayo. Eli nqaku iceba ukuqwalasela imithetho enjalo phezu umzekelo imisebenzi ukunikezelwa kweenkonzo.

ummiselo EU VAT

Kwinqanaba le-European Union, kukho (supranational) ummiselo olunye ngenkqubo yokuseka nokuqokelela le rhafu. Uxwebhu esisiseko elawula inkqubo VAT irhafu kwi-EU noMyalelo 2006/112 / EC ka November 28, 2006 Kwi inkqubo eliqhelekileyo value added tax. Olu lawulo ichaza zonke izinto ezingundoqo VAT irhafu, ngaphandle irhafu ukuba zisetwa EU karhulumente ngamnye ngamnye (kwimida emiselwe yi-directive) kunye nabanye imiba nezinye.

iintengiselwano ezirhafelwayo

Ukulungiselela iinjongo VAT, kukho iindidi 4 intengiselwano irhafu:

1. Impahla nikeza;
2. Ukuthengwa kwezinto ngaphakathi Community;
3. Ukunikezelwa kweenkonzo;
4. Thatha ngaphandle kwempahla.

Iinkonzo ezinikezelwa ngabantu ezirhafelwayo nathandanayo iinkonzo B2B ebizwa. Iinkonzo ezinikwa ngabantu irhafu abantu non-irhafu zibizwa ngokuba iinkonzo B2C. Ezi nkonzo kufuneka imithetho ezahlukeneyo ukuze kugqitywe apho kubonelelwa.

Ukubekwa endaweni yokubonelela ngeenkonzo ngeenjongo VAT

Xa kufikwa kubonelelo ngeenkonzo, indawo kweerhafu yindawo apho kubonelelwa ezi nkonzo (indawo apho kubonelelwa ezi nkonzo). Nakuba kunjalo, ukwenzela ukuba leliphi ilizwe liya kuba yindawo yobonelelo le 9a wenkonzo, ngokulandelelana, imithetho nemiqathango ukubala kunye nokuhlawula VAT), kuyimfuneko ukuba akuzimase;

• Chwetheza (udidi) zenkonzo ezinikezelwa;
• Indawo yeqela ngalinye;
• ubume umnqweno ngumthengi (umamkeli) inkonzo - nokuba entrepreneur kunye VAT / werhafu VAT okanye hayi.

Cinga imithetho esekwe ngumthetho EU yokuqingqa indawo yonikezelo lweenkonzo ngeenjongo VAT, ukunikela ingqalelo amatyala ulungiselelo cross-umda kweenkonzo.

Indawo yobonelelo ngeenkonzo B2B

Njengomthetho jikelele, iinkonzo B2B, oko kukuthi, iinkonzo ezinikezelwa namaqumrhu ishishini omnye komnye, kuxhomekeke VAT kwi indawo ngumthengi (umamkeli) yeenkonzo.

Ngokuka Art. 44 myalelo, indawo yonikezelo ngeenkonzo kumntu irhafu na indawo lo mntu (indawo apho ishishini lalo mntu lusekiwe / ibekwe), oko kukuthi, umthengi kweenkonzo. Nakuba kunjalo, ukuba kukho inkonzo elolu ziyanikezelwa nokusekwa umntu irhafu abasisigxina zibekwe kwindawo engeyiyo esihlalweni sayo, indawo yonikezelo ngeenkonzo ziya kuba indawo ukusekwa osisigxina.

Indawo yobonelelo ngeenkonzo B2C

Njengomthetho jikelele, iinkonzo B2C, oko kukuthi, iinkonzo ezibonelelwa kubantu abazimeleyo, i-VAT kwindawo yomboneleli.

Ngokuka Art. 45 myalelo, indawo yonikezelo ngeenkonzo kubantu ezingezo-irhafu na indawo umthengisi (indawo apho ishishini lomthengisi lusekiwe / ibekwe). Noko ke, ukuba iinkonzo ezifana zibonelelwa ngokusekwe lomthengisi osisigxina, indawo yokusebenza kweenkonzo ezilolo hlobo iya kuba indawo ukusekwa osisigxina.

kwimizekelo nemisebenzi

Nantsi imizekelo embalwa apho inkampani yaseBritani (inkampani yabucala limited) okanye i enomda kubutyala ubambiswano (LLP) enikezela kokubonisana (kwakunye zomthetho, olubalelwa okanye zophicotho) iinkonzo kwezinye iinkampani, zombini abahlali kunye non-nabahlali EU.

Ukubonisana / / iinkonzo zomthetho accounting / uphicotho zibonelelwa yinkampani IsiNgesi kwabanye abantu ezirhafelwayo inxaxheba kwimisebenzi yamashishini (zombini abahlali and non-nabahlali EU) zihlelwa iinkonzo B2B.

Kuba iinkonzo ezinjalo, ulawulo jikelele Art. 44 Directive, ekuthe ngenxa yawo kwahlaziywa ukubonelela ngeenkonzo B2B kuxhomekeke VAT kwi indawo ngumthengi (umamkeli) yeenkonzo.

Umzekelo # 1.

Umniki-nkonzo inkampani UK kwaye umamkeli nkonzo yinkampani ukusuka kwelinye icala EU.

Option A. Umamkeli iinkonzo inkampani EU an (ngaphandle IsiNgesi) kunye nenombolo VAT. Umzekelo, iinkonzo iingcebiso zibonelelwa yinkampani IsiNgesi kwinkampani zaseSipro zixhomekeke VAT zaseSipro (kuba indawo nomamkeli inkonzo Cyprus).

Kwangaxeshanye, VAT ayifakwanga kwixabiso ngumboneleli ngenkonzo IsiNgesi (kwii-invoyisi (invoices) ezikhutshelwe kumamkeli, kuphela inqaku equlathe inombolo VAT le otyalayo kunye nombhalo intlawulo umva zingenziwa, nto leyo iya kubonisa uxanduva umamkeli ukuba ingxelo VAT kwilizwe lakhe). Ngamanye amazwi, imbopheleleko ingxelo VAT kule meko yabelwa inkampani ekufumaneni inkonzo (ukuba iye inani VAT).

Ixabiso eliphantsi le-EUR ukuya kwi-USD ngaphandle kweNtlawulo efihliweyo

Ngaba uyazi ukuba unokuvula ngokulula iakhawunti yemali eninzi apho unokubamba iimali ezininzi, ezinje nge-EUR ne-USD phakathi kwabanye, kwaye uguqule i-EUR yakho iye kwi-USD okanye i-USD yakho iye kwi-EUR nanini na ngokucofa nje okumbalwa kwaye ezinye zezona ziphantsi emhlabeni iifizi?

Ubhaliso lwasimahla

Umamkeli wenkonzo ubala VAT phantsi inkqubo isigxina umva. I-reverse Inkqubo isimangalo kuthetha ukuba abathengi wenkonzo, xa kungeniswa imbuyekezo VAT (VAT Return) kwilizwe lakhe, ibeka VAT yendawo lentlawulo kwaye kufayo ngexesha elinye isixa-mali efanayo VAT yokutsalwa. Isiphumo ngu zero, nto leyo ethetha ukuba akukho rhafu loyiswa ihlawulwe kwi yingisela.

Nakuba kunjalo, ukwenzela ukuba usebenzise eli thuba, umamkeli le nkonzo kufuneka ibe 'umntu ishishini ezifanelekileyo , oko kukuthi: okokuqala, ube ngumntu ezirhafelwayo ingqiqo Art. 9 Imiyalelo; okwesibini, kufuneka zibhaliswe-VAT (unayo inombolo VAT) kwi-EU Ilungu State. Umamkeli nkonzo kufuneka kuqala azise umniki inombolo yesazisi-VAT wakhe ngamnye, kwaye umthengisi kufuneka uhlole ukunyaniseka kwalo inani kunye nenkcazelo ehlobene nazo malunga otyalayo.

Option B. Umamkeli iinkonzo inkampani i-EU (ngaphandle IsiNgesi), kodwa ngaphandle inombolo VAT.

Ukuba umamkeli yenkonzo (inkampani EU) ayinayo inombolo VAT, VAT ke kufuneka ubandakanywe kuyo ixabiso somamkeli ngamnye (i-invoyisi kufuneka iquke VAT) kwaye zihlawulwa yi nomthengisi ngokumalunga kwilizwe lakhe (kunye kungenzeka lotsalo olunye ).

Umzekelo # 2.

Zombini umthengisi kunye kumamkeli we iinkonzo iinkampani IsiNgesi inombolo VAT.

Ukuba inkampani IsiNgesi ubonelela ngeenkonzo kwenye inkampani IsiNgesi, ngoko VAT idityanisiwe kwixabiso (invoyisi kunye VAT), kwaye zihlawulwa yi-mpahla (kunye ithuba kutsalwe vetshe).

Umzekelo # 3

Umniki-nkonzo inkampani UK kwaye umamkeli nkonzo yinkampani non-EU.

Umzekelo, inkampani IsiNgesi libonelela ngeenkonzo zomthetho ukuba inkampani Russian (ngokommiselo yeSiqendu 44 Directive, i-Russian Federation ithathwa indawo yobonelelo ngeenkonzo), IsiNgesi VAT abawuthobeli emtshatweni (invoyisi zikhutshwa ngaphandle VAT).

Ngamanye amazwi, ukuba umamkeli wenkonzo yinkampani non-EU kwaye asinayo inombolo VAT, ngoko VAT kufuneka zibandakanywe kwixabiso.

Noko ke, oku kunokwenzeka kuphela xa ezi ulwalamano afaneleke B2B, oko kukuthi, umamkeli le nkonzo kufuneka nakanjani kuba liqumrhu irhafu zoshishino, ekufuneka ezinye uhlobo isiqinisekiso.

Umthengisi usenokucinga umthengi ebhalisiweyo ngaphandle EU njenge iqumrhu loshishino ukuba:

• Ukuba umthengisi wamkela isiqinisekiso umxhasi a (isatifikethi) ezikhutshwe ngugunyaziwe irhafu bolu lizwe umthengi njengoko isiqinisekiso ukuba umthengi uyabandakanyeka kumsebenzi yoqoqosho; okanye
• Ukuba umthengi akanayo isiqinisekiso a onjalo (isatifikethi), kodwa umthengisi uyayazi inombolo VAT, okanye inombolo efanayo elabelwe umxumi kweli lizwe yobhaliso bayo kusetyenziswa ukuchonga amacandelo ezoshishino, okanye nayiphi na enye ubungqina ebonisa ukuba umthengi yinto umrhwebi yaye nangokuxhomekeka ekubeni ukuba umthengisi ngokufanelekileyo uqinisekise ukuchaneka kweenkcukacha ezifakwe ngumfaki ngumthengi.

Kwezinye iimeko, ukuba akukho bungqina bokuba umamkeli yenkonzo (non-EU ngumhlali) ine-iwonga oshishino kwilizwe lakhe, intengiselwano iza kuchazwa B2C, kwaye indawo umthengisi uya kuba nendawo irhafu.

Ngoko ke, ukuba ngaba ubume ishishini nomamkeli inkonzo akucacanga ngokupheleleyo, ngoko abathengi ezinjalo (ngokungagqibekanga) zingekenzelwa zi-invoyisi kunye VAT, kwaye yerhafu ihlawulwe kumniki kwilizwe labo (kunye ithuba kutsalwe vetshe).

Imithetho zokubala kunye nokuhlawula VAT (iinkonzo B2B)

EU UMboneleli weNkonzo - Ngaba inani VAT. Customer (kumamkeli) kweenkonzo Kunjalo EU lizwe - Kukho inani VAT

VAT idityanisiwe kwixabiso (invoyisi banikwa VAT). Ihlawulwe yi umthengisi kwi isantya ilizwe labo (kunye ithuba kutsalwe vetshe).

EU UMboneleli weNkonzo - Ngaba inani VAT. Kwelinye ilizwe EU. Customer (kumamkeli) kweenkonzo - Kukho inani VAT

VAT ayiqukwanga kwixabiso (invoyisi zikhutshwa ngaphandle VAT). VAT okunene ihlawulwe. Umamkeli iingxelo zenkonzo kwi VAT ngomlinganiselo / lizwe EU lakhe ( intlawulo umva indlela).

EU UMboneleli weNkonzo - Ngaba inani VAT. Customer (kumamkeli) lweenkonzo Okunye EU lizwe - No inombolo VAT

VAT idityanisiwe kwixabiso (invoyisi banikwa VAT). Ihlawulwe yi umthengisi kwi isantya ilizwe labo (kunye ithuba kutsalwe vetshe).

Non-EU Service Provider - No inombolo VAT. Customer (kumamkeli) lweenkonzo EU - Ngaba inani VAT

VAT okunene ihlawulwe. Umamkeli iingxelo zenkonzo kwi VAT ngomlinganiselo / lizwe EU lakhe ( intlawulo umva indlela).

EU UMboneleli weNkonzo - Ngaba inani VAT. Customer (kumamkeli) lweenkonzo Non-EU - No inombolo VAT

VAT ayifakwanga kwixabiso (invoyisi zikhutshwa ngaphandle VAT) kuphela xa imeko kuqinisekiswa ubume umnqweno a non-EU umthengi ongumhlali. Kungenjalo, ii-invoyisi zikhutshwa ne VAT.

Imibuzo Ebuzwa Rhoqo

Zeziphi izinto eziphambili ukubandakanya kwi-invoice yaseYurophu yokungenisa iinkonzo ze-US ukuqinisekisa ukuthotyelwa kwezomthetho?

I-invoice yaseYurophu yokungenisa kwenkonzo ye-US kufuneka ibandakanye iinkcukacha ezinje ngeNkcazo yeNkonzo, iyonke imali ehlawulelwayo, i-VAT ukuba iyasebenza, i-USD (EUR), kunye nomamkeli.