Indlela Ikhiphe yaseYurophu-invoyisi For The Ngenisa Of US Services

Umqondo-VAT

Value Added Tax (VAT) - value added tax (VAT) kuwuhlobo asetshenziswa kabanzi intela emazweni ahlukahlukene ungeze ngesikhathi ukukhiqizwa nokusakazwa Kwezimiso ukubaluleka komkhiqizo noma insizakalo. Inani lentela wathola ngumkhiqizi (umdayisi) ikhokhelwa isabelomali, kodwa lokususa nenani lentela kufakwe amanani kwezimpahla noma amasevisi ethengwe nguye ngaphambili. VAT intela engaqondile, ngoba inani lentela likhona izindleko izimpahla (amasevisi) kanye ikhokhelwa phezu kokuthenga ngumthengi nomthengisi, owavele, okhokhela intela esimweni.

Eqinisweni, i-VAT US uhlobo lokukhokhisa ngezindleko zezimpahla. Njengomthetho, ibhizinisi alisikhokhe lona uqobo, kepha likhipha i-invoice kumthengi wokugcina. Inani lentela libalwa ngokususelwa kumehluko phakathi kwezindleko zezimpahla nentengo yaso yokuthengisa. Imali iya kuMgcinimafa eduze kwe-chain: Kusuka esigabeni sokuqala sokukhiqiza kuya kokuthengiswa kokugcina kumthengi.

Kusukela emuva kwalokhu sizobe banqophe khulu khulu ukubaluleka intela ungeze ku-European Union, isifinyezo VAT izosetshenziswa selisho ke ukuze sibonakalise imininingwane yalolu VAT European kuqhathaniswa izintela efanayo engaqondile (isibonelo, i-VAT Russian).

Iningi yizinkampani ezenza ibhizinisi emazweni EU, kanye nabalingani babo (abahlinzeki, amakhasimende, abaxhumanisi) bakwamanye amazwe, kuhlanganise eRussia kanye CIS, nazo ukubaluleka intela ungeze ezi- EU. Ngesikhathi esifanayo, le ezahlukene amagama kanye nokuphathwa imithetho VAT European, uma kuqhathaniswa omunye isiRashiya, ukubangela izinkinga akunakugwenywa, nakho ezimweni eziningi kukhona akukhetha ukuzimisela ngosizo Ochwepheshe European emkhakheni intela kanye accounting.

Nokho, imigomo ejwayelekile ukukhokhisa intela ye-VAT ku izinhlobo ezivamile ukuthengiselana commercial kungaqondakala ngokubheka izinhlinzeko zoMthetho olufanele iziqondiso EU. Lesi sihloko lihlongoza mithetho ngesibonelo wemisebenzi ukuhlinzekwa kwezinsizakalo.

EU VAT isiqondiso

Ezingeni European Union, kukhona eyodwa (supranational) somthetho we inqubo lokusungula lokuqoqa le ntela. Lowo Mbhalo wangonyaka we eziyisisekelo elawula inqubo-VAT intela ku-EU Directive 2006/112 / EC kukaNovemba 28, 2006 Ngo uhlelo ezivamile value added tax. Lokhu Directive ichaza zonke izenzakalo ezivelele VAT intela, kwasinda entela asethwe ngu ngamunye isimo ngabanye EU (phakathi komkhawulo eyasungulwa umyalelo) kanti ezinye nezinye izinkinga.

ukuthengiselana intela

Ngenhloso-VAT, zikhona 4 izinhlobo ukuthengiselana zikhokhe intela:

1. Izimpahla ukuphakela;
2. Thenga kwezimpahla ngaphakathi Community;
3. Ukuhlinzekwa kwezinsiza;
4. Ngenisa kwezimpahla.

Ezihlinzekayo abantu zikhokhe intela ukuze nomunye abizwa ngokuthi namasevisi B2B. Usizo olunikezwa abantu zikhokhe intela kubantu non-zikhokhe intela zibizwa ngokuthi amasevisi B2C. Lawa masevisi ninezimiso ezahlukene sokunquma lapho kunikezwa.

Ukunqunywa esikhundleni ukuhlinzekwa kwemisebenzi ngenhloso VAT

Uma kuziwa ukuhlinzekwa kwezinsizakalo, endaweni intela indawo lapho la masevisi anikezwa (indawo lapho la masevisi zinikezwa). Nokho, ukuze kunqunywe ukuthi yiziphi ezweni kuyoba indawo kwe-9a inkonzo, ngokulandelana, imithetho kanye nemibandela kuhlaziywa ukukhokhela i-VAT), kubalulekile ukuba ukusungula:

• Thayipha (isigaba) inkonzo ehlinzekwe;
• Indawo lomuntu ngamunye;
• isimo lezamabhizinisi ikhasimende (umamukeli) isevisi - kungakhathaliseki ukuthi usomabhizinisi kanye VAT / VAT wentela noma cha.

Cabanga imithetho esungulwe ngumthetho EU sokunquma endaweni ukunikezela amasevisi ngezinhloso VAT, benaka amacala cross-border ukuhlinzekwa kwemisebenzi.

Indawo ukuhlinzekwa kwezinsizakalo B2B

Njengoba ojwayelekile, namasevisi B2B, okungukuthi, izinkonzo ezenziwa izinhlangano zamabhizinisi nomunye, angaphansi VAT ngezinga indawo ikhasimende (umamukeli) amasevisi.

Ngokusho Art. 44 lesi siqondiso, endaweni ukunikezela amasevisi kumuntu zikhokhe intela kuyinto indawo lo muntu (indawo lapho ibhizinisi lalo muntu Kumiswa / elise), okungukuthi, ikhasimende amasevisi. Nokho, uma lawo masevisi anikezwa ukusungulwa a encane yentela lomuntu unomphela sise endaweni ngaphandle esihlalweni sayo, endaweni ukunikezela amasevisi kuyoba indawo ukusungulwa unomphela.

Indawo ukuhlinzekwa kwezinsizakalo B2C

Njengoba ojwayelekile, amasevisi B2C, okungukuthi, amasevisi anikezwa ukuba ngabanye ezizimele, angaphansi VAT ngezinga indawo umphakeli.

Ngokusho Art. 45 umyalelo, endaweni ukunikezela amasevisi kubantu non-zikhokhe intela iyona indawo umphakeli (indawo lapho ibhizinisi komphakeli Kumiswa / elise). Nokho, uma lawo masevisi zinikezwa ukusungulwa komphakeli unomphela, endaweni ukusebenza amasevisi okunjalo kuyoba indawo ukusungulwa unomphela.

Ukwenza kweemboniso

Cabangela lezi zibonelo ezimbalwa lapho senkampani (inkampani yangasese elinganiselwe) noma ngokubambisana isibopho sezomthetho esilinganiselwe (LLP) inikeza kokubonisana (kanye zomthetho, accounting noma kuhlaziywe) amasevisi kwezinye izinkampani, izakhamuzi ze-non-izakhamuzi EU.

Consulting / zomthetho / amasevisi accounting / kuhlaziywe olunikezwa inkampani English kuya nabanye abantu zikhokhe intela bazibandakanya emsebenzini owodwa owenziwe ebhizinisi (izakhamuzi ze-non-izakhamuzi EU) zihlukaniswa ngokuthi B2B amasevisi.

Ukuze lawo masevisi, umthetho jikelele Art. 44 Directive, owawuthi ukuhlinzekwa kwezinsizakalo B2B kukhonjelwe VAT ngezinga indawo ikhasimende (umamukeli) amasevisi.

Isibonelo # 1.

Umhlinzeki sevisi inkampani UK futhi umemukeli sevisi inkampani kusuka kwenye ohlangothini EU.

Impendulo A. Umamukeli amasevisi kuyinto inkampani EU (ngaphandle kwesiNgisi) ngenombolo ye-VAT. Ngokwesibonelo, engachemile olunikezwa inkampani English kuya inkampani yaseKhupro angaphansi VAT yaseKhupro (ngoba indawo Umamukeli isevisi Cyprus).

Ngesikhathi esifanayo, VAT emananini ngumhlinzeki sevisi isiNgisi (ku invoice (invoice) ikhishelwa umemukeli, kuphela inothi eliqukethe Inombolo ye-VAT ye counterparty futhi eliqoshwe umbhalo othi kwenkokhiso zingenziwa, okuyinto siyobonisa isibopho yomemukeli nokubika i-VAT ezweni lakhe). Ngamanye amazwi, isibopho umbiko VAT Kulokhu sabelwe inkampani ukuthola isevisi (inqobo it has inombolo ye-VAT).

I-EUR eshibhe kakhulu yokushintshana kwe-USD ngaphandle kwezimali ezifihliwe

Bewazi yini ukuthi ungavula kalula i-akhawunti yemali eningi ongabamba kuyo izimali eziningi, njenge-EUR ne-USD phakathi kwezinye, bese uguqula i-EUR yakho iye ku-USD noma i-USD yakho iye ku-EUR nganoma yisiphi isikhathi ngokuchofoza okumbalwa futhi okunye okuphansi kakhulu emhlabeni imali?

Ukubhaliswa kwamahhala

Umamukeli isevisi sinquma VAT ngaphansi reverse inqubo kwenkokhelo. Okuphambene inqubo icala kusho ukuthi ikhasimende isevisi, lapho kokuthumela ukubuya VAT (VAT Buyisela) ngokomthetho ezweni lakubo, ubeka VAT wendawo yokukhokha futhi ngesikhathi esifanayo ongenalwazi esilinganayo i-VAT ebanjwayo. Umphumela zero, okusho ukuthi akukho ntela empeleni esikhokhelwayo kuthengiselana.

Nokho, ukuze usebenzise leli thuba, umamukeli isevisi kumele ube ibhizinisi umuntu ofanele, okungukuthi: okokuqala, kube umuntu zikhokhe intela ngomqondo Art. 9 Iziyalo; okwesibili, kumelwe bhalisiwe i-VAT (babe inombolo ye-VAT) ku-EU Ilungu State. Umamukeli isevisi kumele kuqala wazise umphakeli inombolo yakhe ngabanye VAT ukuhlonza, futhi umphakeli kumelwe uhlole ubuqiniso le nombolo futhi ulwazi ezihambisana mayelana counterparty.

Inketho B. Umamukeli amasevisi kuyinto inkampani EU (ngaphandle kwesiNgisi), kodwa ngaphandle inombolo ye-VAT.

Uma umamukeli isevisi (EU inkampani) akanawo inombolo ye-VAT, i-VAT ke kumele emananini umemukeli (invoyisi kumele zifaka i-VAT) kanye esakhokhwa umphakeli ezweni lakhe (benethuba ebanjwayo okwengeziwe ).

Isibonelo # 2.

Kokubili komphakeli umamukeli we amasevisi izinkampani isiNgisi inombolo ye-VAT.

Uma inkampani IsiZulu inikeza ngamasevisi kwenye inkampani IsiZulu ke VAT emananini (invoyisiwe ne-VAT), bese zikhokhwa umphakeli (benethuba ebanjwayo eminye).

Isibonelo # 3

Umhlinzeki wesevisi uyinkampani yase-UK kanye noMamukeli wesevisi yinkampani engeyona eye-EU.

Isibonelo, inkampani yesiNgisi inikezela ngezinsizakalo zezomthetho zenkampani yaseRussia (NgokoMthetho we-Article 44 of the Directive, iRussian Federation ithathwa njengendawo yokuhlinzekwa kwezinsizakalo), i-VAT VAT ayikho ngaphansi VAT).

Ngamanye amagama, uma umemukeli wensizakalo yinkampani engeyona eye-EU futhi ayinayo inombolo ye-VAT, khona-ke i-VAT akufanele ifakwe kwintengo.

Kodwa-ke, lokhu kungenzeka kuphela uma lobu budlelwano bufaneleke njenge-B2B, okungukuthi, umemukeli wenkonzo kumele abe yinhlangano yebhizinisi ekhokhwa intela, okufanele ibe nohlobo oluthile lokuqinisekiswa, okufanele lube nohlobo oluthile lokuqinisekiswa.

Umphakeli angabheka ikhasimende elibhaliswe ngaphandle kwe-EU njengebhizinisi lebhizinisi uma:

• Uma umphakeli ethola kusuka kumakhasimende isitifiketi (isitifiketi) esikhishwe yisiphathimandla sentela esinekhono sezwe lekhasimende njengesiqinisekiso sokuthi ikhasimende libandakanyeka emsebenzini wezomnotho; noma
• Uma ikhasimende lingenaso isitifiketi esinjalo (isitifiketi), kepha umphakeli uyayazi inombolo ye-VAT, noma inombolo efanayo eyabelwe ikhasimende ezweni lokubhaliswa kwalo futhi esetshenziselwa ukukhomba amabhizinisi ebhizinisi, noma obunye ubufakazi obukhombisa ukuthi ikhasimende Ungusomabhizinisi, futhi uma nje umphakeli aqinisekise ngokunengqondo ukunemba kolwazi olunikezwe ikhasimende.

Kwezinye izimo, uma kungekho bufakazi bokuthi umemukeli wensizakalo (abahlali be-non-eu) unesimo sobuso esomabhizinisi ezweni lakhe, ukuthengiselana kuzohlukaniswa njenge-B2C, futhi indawo yomhlinzeki kuzoba indawo yentela.

Ngakho-ke, uma isimo sebhizinisi salowo owemukelayo service asikacaci ngokuphelele, khona-ke amakhasimende anjalo (ngokuzenzakalelayo) enikelwe nge-VAT, futhi intela ikhokhelwa ngumphakeli ezweni labo (ngamathuba okuncishiswa).

Imithetho yokubala nokukhokha i-VAT (B2B Services)

Umhlinzeki wesevisi ye-EU - unenombolo ye-VAT. Ikhasimende (Umamukeli) wezinsizakalo zezwe elifanayo le-EU - kunenombolo ye-VAT

I-VAT ifakiwe ngentengo (ama-invoice anikezwa nge-VAT). Ikhokhwe ngumphakeli ngesilinganiso sezwe labo (ngokunokwenzeka kokuncishiswa okuqhubekayo).

Umhlinzeki wesevisi ye-EU - unenombolo ye-VAT. Elinye izwe le-EU. Ikhasimende (Umamukeli) wezinsizakalo - kunenombolo ye-VAT

I-VAT ayifakiwe kwintengo (ama-invoice akhishwa ngaphandle kwe-VAT). I-VAT ayikhokhelwa empeleni. Umamukeli wemibiko yenkonzo nge-VAT ngesilinganiso sezwe lakhe / reverse reverter Mechanism).

Umhlinzeki wesevisi ye-EU - unenombolo ye-VAT. Kwamakhasimende (umamukeli) amasevisi Okunye EU izwe - Ayikho inombolo ye-VAT

I-VAT ifakiwe ngentengo (ama-invoice anikezwa nge-VAT). Ikhokhwe ngumphakeli ngesilinganiso sezwe labo (ngokunokwenzeka kokuncishiswa okuqhubekayo).

Umhlinzeki wesevisi engeyona eye-EU - Ayikho inombolo ye-VAT. Ikhasimende (Umamukeli) wezinsizakalo ze-EU - Inenombolo ye-VAT

I-VAT ayikhokhelwa empeleni. Umamukeli wemibiko yenkonzo nge-VAT ngesilinganiso sezwe lakhe / reverse reverter Mechanism).

Umhlinzeki wesevisi ye-EU - unenombolo ye-VAT. Kwamakhasimende (umamukeli) amasevisi Non-EU - Ayikho inombolo ye-VAT

VAT emananini (invoice ikhishwa ngaphandle i-VAT) kuphela isimo waqinisekisa isimo lezamabhizinisi non-EU ikhasimende umhlali. Kungenjalo, ama-invoyisi zikhishwa ne-VAT.

Imibuzo Ebuzwa Njalo

Yiziphi izingxenye ezibalulekile zokufaka kwi-invoice yaseYurophu yokungenisa izinsizakalo zase-US ukuqinisekisa ukutholwa ngokusemthethweni?

I-invoice yaseYurophu yokungenisa izinsizakalo zase-US kufanele ifake imininingwane efana nencazelo yensiza, inani eliphelele elikhokhwayo, i-VAT uma kusebenza, kanye nemininingwane yezomthetho mayelana nomhlinzeki wesevisi nomemukeli.