Kusukela ekuqaleni konyaka, uchungechunge olusha lwemithetho neziqondiso seluqale ukusebenza ngenhloso yokuhlanganisa I-eCommerce eYurophu. Lezi zinyathelo azithinti nje kuphela ububanzi bomthethonqubo wezohwebo nge-elekthronikhi, kodwa futhi zisungula a Umbuso Okhethekile ngentela ye-VAT eqondiswe ezinkampanini zezokuxhumana, ezokusakaza ngomsakazo, ithelevishini kanye nezinsizakalo ze-elekthronikhi, ukubhaliswa kwazo ngokuzithandela.
Okulandelayo, sizohlaziya amaphuzu abalulekile alo mthethonqubo omusha nokuthi umthelela kanjani Izitolo ze-inthanethi zaseYurophukanye nase- umkhakha we-eCommerce jikelele.
Izinguquko ezifanele ezethulwe yimithethonqubo emisha
I-VAT: Isicelo ngokwezwe umthengi ahlala kulo
Kusukela ngoJanuwari 1, i- I-VAT esebenza kumasevisi athengisiwe kufanele ihambisane nenani elisebenzayo ezweni le-European Union lapho umthengi ehlala khona. Ngokuphambene nalokho okwenzeka ngaphambili, uhlobo lwe I-VAT yezwe adabuka kulo umphakeli, edinga izinkampani ukuthi zihlonze indawo eqondile yamakhasimende azo. Lolu shintsho lunenjongo yokuqinisekisa intela efanelekile kanye nokugwema imikhuba engalungile emakethe.
I-invoyisi ye-elekthronikhi: Izidingo ezintsha
Kusukela ngoJanuwari 15, zonke izinkampani ze-e-commerce eYurophu kudingeka ukuthi zikhiphe invoyisi ye-elekthronikhi uma umthengi eyicela, ngokuhambisana ne-Electronic Invoice Promotion Plan. Lokhu kunomthelela ekulawulweni kwemali ekhokhwayo emkhakheni wezemvelo ngendlela ephumelela kakhulu.
Ukuvikelwa kwedatha noMthetho wamaKhukhi
Ngokungeziwe ezinguqukweni ze-VAT, izinkampani kufanele zithobele imithetho eqinile mayelana ukuvikelwa kwedatha kanye nokusetshenziswa kwe amakhukhi. Umthetho Ojwayelekile Wezokuxhumana ka-2014 usungula izimfuneko ezicacile zokuqinisekisa ukuvikeleka nokungafihli emisebenzini yezohwebo ngogesi.
Umthelela wemithethonqubo ku-eCommerce kanye nentela
Ucwaningo olwenziwe ngochwepheshe bemithetho yentela, njenge I-Taxamo, kuveza ukuthi ingxenye enkulu ye Izinkampani zaseYurophu Abakulungele ngokwanele ukubhekana nezinguquko ezimisweni ze-VAT, ezingaba nemiphumela ebalulekile yezomnotho nezomthetho.
Izibopho eziyinhloko zihlanganisa:
- Khomba izwe lapho umthengi ahlala khona, usebenzisa okungenani izivivinyo ezimbili ezingangqubuzani, njengekheli lasesizindeni se-inthanethi kanye nezwe lokukhokhisa ikhadi lesikweletu.
- Sebenzisa kahle izinga le-VAT elihambisana nezwe lomthengi.
- Gcina ulwazi mayelana nokwenziwe okungenani iminyaka eyi-10.
- Qinisekisa ukuthobela yonke imithetho ye-VAT ngaphakathi kwe-European Union.
Ukwehluleka ukuthobela kungaholela ekutheni unswinyo olukhulu, okwenza izinkampani zibhekane nenhlawulo Emazweni Angamalungu lapho imithetho yentela yephulwe khona.
Lolu shintsho luhlose ukumisa ukugwema intela okwenziwa izinkampani ezinkulu zamazwe ngamazwe njenge-Amazon noma i-Google, ezizuze emazingeni ancishisiwe e-VAT emazweni athile. Kodwa-ke, futhi kuthinta amancane naphakathi nendawo izitolo, manje okuzodingeka azivumelanise nesimiso esiyinkimbinkimbi kakhulu.
Izinzuzo nezinselelo zesistimu yewindi elilodwa
Ukwenza lula izinqubo ezihambisana nalezi ezintsha izibopho, i-European Union yethule uhlelo lwe Iwindi Elilodwa (I-One Stop Shop - i-OSS), okuvumela izinkampani ukuthi zimemezele futhi zikhokhe i-VAT kukho konke ukusebenza kwazo okuwela umngcele ngephothali ye-elekthronikhi eyodwa.
Phakathi kwakhe inzuzo Okuphawuleka kakhulu yilezi:
- Ukuqedwa kwesidingo sokubhalisela izinjongo zentela ezweni ngalinye lapho okuthengiswa khona.
- Ukwehliswa komthwalo wokuphatha ezinkampanini.
- Ukucaca okukhulu nokulandeleka kokwenziwe.
Kodwa-ke, amabhizinisi amancane kufanele anqobe okuthile izinselelo, njengesidingo sokuqonda izilinganiso ze-VAT ezisebenza ezweni ngalinye elilungu futhi ulungise izinkundla zakho zokuthengisa ukuze zibonise izintengo zokugcina nge-VAT elungile.
Izinguquko ezimakethe kanye ne-dropshipping
Esinye sezici eziphawuleka kakhulu zalo mthethonqubo yi- umthwalo wemfanelo manje ewela ezimakethe ezifana ne-Amazon noma i-eBay ukuphatha i-VAT ekuthengisweni okwenziwa ezinkundleni zabo. Kusukela manje kuqhubeke, izimakethe zizobhekwa “njengabathengisi” ngokwezinjongo ze-VAT lapho izinkampani ezingezona ezaseYurophu zisebenzisa amasevisi azo ukuze zidayisele abathengi ngaphakathi kwe-EU.
Lokhu kusho ukuthi:
- Izimakethe kufanele ziqoqe futhi zimemezele i-VAT ehambisanayo egameni lomphakeli.
- Kufanele bagcine irekhodi lakho konke ukusebenza okungenani iminyaka eyi-10.
Mayelana ne ukwehla, imithethonqubo emisha iphinde isuse i Ukukhululwa ku-VAT ekuthengisweni kwenani eliphansi (ngaphansi kwama-euro angu-22), okuphoqa umthengisi ukuthi akhokhe i-VAT kuzo zonke izimpahla ezingenisiwe ezivela emazweni angaphandle kwe-EU.
Indlela yokuzivumelanisa nemithetho emisha
Ukuzivumelanisa nale mithethonqubo, izinkampani zingalandela uchungechunge lwe izinyathelo ezibalulekile:
- Buyekeza amasistimu akho e-ERP ukuze ubale i-VAT ngokwezwe oya kulo.
- Faka imali ekuqeqesheni futhi ukuqeqeshwa ngamaqembu akho okukhokha nentela.
- Sebenzisana nabeluleki bentela ukuze uqinisekise ukuthotshelwa kwemithetho.
Lezi zinyathelo ngeke ziqinisekise kuphela ukuthi izinkampani bagweme unswinyo, kodwa futhi kuzobavumela ukuthi bathuthukise izinqubo zabo futhi bathuthukise ukuncintisana kwabo emakethe yaseYurophu.
Inguquko ebheke ohlelweni lwentela oluhlangene futhi olusobala luyisinyathelo esibalulekile ekuqiniseni i-e-commerce eYurophu. Nakuba izinselele zakuqala zingase zibe nkulu, ukuthobela le mithetho kuzovumela izinkampani ukuthi zisebenze endaweni enokuncintisana nengenzeleli.