I-Shenzhen electronics brand ithengisa u-£40,000 wezimpahla ngonyaka e-UK ngewebhusayithi yayo. Inkampani yaseSingapore SaaS inababhalisile baseLondon abambalwa abakhokha u-£19 ngenyanga. I-invoyisi yase-Mumbai ikhokha umthengisi waseBrithani ngomsebenzi wokuklama. Amabhizinisi amathathu ahluke kakhulu - futhi womathathu anombuzo we-VAT yase-UK abangakwazi ukuwuziba ngokuphepha.
Umbuso wentela we-value-added wase-UK uphatha abathengisi baphesheya ngendlela ehlukile kunabasekhaya, futhi umehluko ubaluleke kakhulu emaphethelweni: ukuthengisa kokuqala, indawo yokugcina impahla, ukufakwa kuhlu kwemakethe yokuqala. Okulandelayo ibalazwe elizolile lalapho izibopho zihlala khona.
Umkhawulo ongasebenzi kuwe
Umkhawulo ojwayelekile wokubhalisela i-VAT ka-£90,000 wase-UK - okhuphuke usuka ku-£85,000 ngo-Ephreli 2024 - ucashunwa kabanzi, futhi awuqondwa kabanzi ngamabhizinisi aphesheya kwezilwandle. Kusebenza kumabhizinisi asungulwe e-UK. Uma ungenaso isikhungo esimisiwe e-UK, umkhawulo wakho, ngokwemibandela, unguziro.
Lelo qiniso elilodwa lilolonga kabusha ukuhlelwa kwe-VAT okungesona isakhamuzi. Umthengisi waphesheya kwezilwandle owenza izinto ezikhokhiswa intela e-UK ngokuvamile kudingeka ukuthi abhalise kusukela ekunikezeni kokuqala okunjalo, hhayi ngemva kokuwela umugqa wenzuzo. Ukuhlolwa "kokusungulwa" kubheka ukuthi izinsiza zabantu nezobuchwepheshe zihlala kuphi - iwebhusayithi ephethwe phesheya, umqondisi ovakashela eLondon ngezikhathi ezithile, noma isisebenzi esizimele saseManchester esiphendula ama-imeyili sizokalwa ngokuhlukile. Abathengisi abaqaphile bacabanga ukungasungulwa kuze kube yilapho umeluleki wase-UK eqinisekisa okuhlukile.
Kukhona ukukhululeka nokwenza lula okubekwe phezulu - ikakhulukazi ezimpahleni ezingenisiwe ezinenani eliphansi kanye nezinto ezenziwa ngezimakethe eziku-inthanethi - kodwa umthetho oyisisekelo we-VAT yase-UK phesheya kwezilwandle awuthetheleli: akukho mkhawulo wasekhaya, asikho isikhathi somusa.
Izinkonzo zedijithali: ugibe oluthulile
Nge-VAT kumasevisi edijithali e-UK, imithetho ivula lapho ikhasimende likhona, hhayi lapho umphakeli ekhona. Uma uthengisa okulandwayo kwesoftware, okubhaliselwe kwe-SaaS, imidiya esakazwayo, ama-e-books, izifundo eziku-inthanethi ezingenasici esibukhoma, noma ukusingathwa kumthengi wase-UK, indawo okuthengiswa kuyo yi-VAT yase-UK ne-UK.
Ukuhlukaniswa okubili kunquma konke:
- B2C vs B2B. Ukuthengisa kubathengi base-UK kudinga ukuthi umphakeli waphesheya kwezilwandle abhalise futhi aphendule nge-VAT yase-UK. Ukuthengiswa kwamabhizinisi ase-UK abhalise i-VAT ngokuvamile kuphathwa ikhasimende ngaphansi kwenkokhiso ehlehlisiwe, okushiya umphakeli engenaso isibopho sokubhalisa e-UK salokho kugeleza.
- Direct vs marketplace. If a digital marketplace (an app store, a course platform, a content storefront) is treated as acting in its own name, the marketplace generally becomes responsible for the VAT on sales to consumers. Uma uthengisa ngqo kusuka ku-checkout yakho, ukhona.
"Isicupho esithulile" singumdayisi wesiteshi esixubile — isitudiyo esithengisa ngesitolo sohlelo lokusebenza kanye newebhusayithi eqondile. Ukusakazwa kwendawo yemakethe kungase kuphathelwe wena; ukusakaza okuqondile kungokwakho ukubhalisa, ukushaja kanye nokukhipha. Abasunguli abaningi baphesheya kwezilwandle bathola lokhu kuphela lapho i-accountant yase-UK ibuyekeza incwadi yabo ye-Stripe.
Ayikho i-UK elingana ne-EU's €10,000 micro-business threshold ye-EU yokuthengisa kwedijithali okuwela imingcele. Okubhaliselwe okukodwa komthengi wase-UK, empeleni, kungabangela ukubhaliswa.
Izimpahla, izimakethe nokubalwa kwe-VAT kuhlehlisiwe
Ezimpahleni ezibonakalayo, isithombe sihlukana emugqeni yenani lomthwalo ongu-£135.
- Izimpahla ezithunyelwa zisuka phesheya kwezilwandle, inani lomthwalo elingaphansi noma elingaphansi kuka-£135. I-VAT yase-UK iyasebenza lapho kuthengiswa khona. Uma ithengiswa endaweni yemakethe eku-inthanethi, imakethe ibala i-VAT. Uma kuthengiswa ngqo kumthengi wase-UK, umthengisi waphesheya kufanele abhalisele i-VAT yase-UK futhi ayikhokhise ekuphumeni.
- Izimpahla ezithunyelwe zisuka phesheya kwezilwandle, inani lomthwalo elingaphezu kuka-£135. I-VAT yokungenisa (kanye nanoma yimuphi umthelo wentela) ikhokhwa emngceleni. Umngenisi werekhodi uthola kabusha irekhodi noma ulandisa ngaleyo VAT ngembuyiselo yakhe ye-VAT yase-UK.
- Izimpahla esezivele zikhona esitokweni sase-UK — isibonelo, endaweni yokugcina impahla. Umthengisi wenza izimpahla zasekhaya zase-UK futhi kufanele abe yi-VAT yase-UK ebhaliswe kusukela endalini yokuqala, kungakhathaliseki inani. Imithetho yokuqondisa indawo yemakethe ingase ishintshe ukuthi ubani olandisa nge-VAT ekuthengisweni kwabathengi, kodwa isimo sokubhaliswa komthengisi ngokuvamile sima.Yilapho ukubalwa kwe-VAT okuhlehlisiwe kuzuza khona ukugcinwa kwakho. Kunokuba ukhokhe i-VAT yokungenisa ngokheshi emngceleni futhi uyifune kabusha ngemva kwamasonto ambalwa, ongenisa impahla ngaphandle obhalisele i-VAT yase-UK angasho futhi athole i-VAT yokungenisa efanayo ngembuyiselo efanayo - imali engena phakathi kokungena kwemali. Ukubalwa kwe-VAT ehlehlisiwe kuyatholakala kunoma yiliphi ibhizinisi elinenombolo ye-VAT yase-UK kanye nenombolo ye-EORI engenisa izimpahla ukuze zisetshenziswe ibhizinisi; ikhethwa ngesimemezelo sentela, asifakwanga isicelo ngokwehlukana. Kubathengisi baphesheya kwezilwandle abasebenzisa ukugcwaliseka kwe-UK, ngokuvamile umehluko phakathi kwemajini esebenzayo kanye nejeziswayo.
Abalamuli, ukumeleleka kwezimali kanye nokuthi obani abafaka amafayela
Amabhizinisi okungewona awase-UK ngokuvamile angabhalisela i-VAT yase-UK ngokuqondile ne-HMRC; ngokungafani namazwe amaningi angamalungu e-EU, i-UK ayibeki imfuneko yokumela izimali kubathengisi abangahlali khona. I-HMRC igcina ukuqonda kokudinga okukodwa ezimeni ezithile, futhi umenzeli wentela ozinze e-UK usesikhathini esibalulekile ekuphatheni izincwadi, Ukwenza isofthiwe ye-Tax Digital yokugcwalisa, kanye namasheke okuthobela ahlobene nebhange.
Izimakethe eziku-inthanethi zinezibopho ezingokomthetho ezingezazo - zingenziwa ngokuhlanganyela futhi zibe nesibopho sokukhokhela i-VAT engakhokhelwa yabathengisi baphesheya kwezilwandle ezinkundleni zabo, yingakho ama-imeyili obuqotho avela ezinkundleni ezinkulu ephikelela kangaka. Uma imakethe ikucela inombolo yakho ye-VAT yase-UK, phatha isicelo njengomnqamulajuqu, hhayi isiphakamiso.
Abathumeli bempahla nabathengisi bempahla ababona abenzeli be-VAT. Bazosusa impahla yakho; ngeke bakufakele izimbuyiselo zakho, baqaphe imingcele yakho, noma baqaphele ukuthi isiteshi sakho esiqonde ngqo kumthengi sidlulele endaweni ekhokhiswa intela.
Uhlu lokuhlola olufushane ngaphambi kokuthengisa kwakho okulandelayo e-UK
- Qinisekisa ukuthi unayo, noma kungaphikiswana ngokuthi unayo, isikhungo esimisiwe sase-UK.
- Imephu yonke imali engenayo yase-UK: iwebhusayithi eqondile, indawo yemakethe ngayinye, izitolo zezinhlelo zokusebenza, i-wholesale.
- Ngokusakaza ngakunye, khomba ukuthi ubani umphakeli ngezinjongo ze-VAT - wena noma inkundla.
- Uma unamasheya e-UK, bhalisa ngaphambi kwemikhumbi yokuqala yokuthengisa.
- Uma ungenisa ngaphezu kuka-£135, vikela inombolo ye-EORI bese ukhetha ukubalwa kwe-VAT okuhlehlisiwe kusukela ngosuku lokuqala.
- Gcina izinombolo ze-VAT zekhasimende le-B2B efayeleni; ziwubufakazi obusekela ukwelashwa kwenkokhiso ehlehlayo.
FAQ
Umbuzo: Sinababhalisile abathathu kuphela base-UK bomkhiqizo wethu we-SaaS. Ingabe sidinga ngempela ukubhalisa? IMP: Uma labo ababhalisile bengabathengi noma amabhizinisi angabhalisiwe nge-VAT, khona-ke yebo - ayikho i-de minimis yabahlinzeki baphesheya kwezilwandle bezinsizakalo zedijithali kubathengi base-UK. Uma womathathu kungamabhizinisi ase-UK abhalisele i-VAT, inkokhiso ehlehliswayo ngokuvamile iyasebenza futhi akukho kubhaliswa kwase-UK okudingekayo kulokho kuthengiswa.
Umbuzo: Umkhumbi wethu wezimpahla usuka e-China futhi indawo yemakethe iqoqa i-VAT. Ingabe sisayidinga inombolo ye-VAT yase-UK? IMP: Hhayi okokuthengisa endaweni yemakethe ngokwazo, inqobo nje uma imakethe ithathwa ngendlela efanele njengomhlinzeki othathwayo. Usazodinga ukubhalisa uma unempahla esitolo sempahla yase-UK, uthengisa ngokuqondile kusayithi lakho kubathengi base-UK, noma ungenise izimpahla ezingaphezu kuka-£135 egameni lakho.
Umbuzo: Singasebenzisa ukubalwa kwe-VAT okuhlehlisiwe ngaphambi kokuba kuphothulwe ukubhaliswa kwethu kwe-VAT yase-UK? IMP: Cha. Ukubalwa kwe-VAT okuhlehlisiwe kudinga inombolo esebenzayo ye-VAT yase-UK kanye ne-EORI. Izinto ezithengwayo ezivela kwamanye amazwe ngesikhathi sesikhashana kufanele zikhokhe i-VAT yokungenisa emngceleni, ebuyiselwa emuva kodwa kuphela uma amaphepha exhumene ngokuhlanzekile nokubhaliswa kwe-VAT ekugcineni.
Ithimba le-Enterprise Landing likaSerene Jade liphethe ukubhaliswa kwe-VAT yase-UK, i-EORI, ukusethwa kwe-VAT okuhlehlisiwe kanye nembuyiselo eqhubekayo yabathengisi baphesheya abangena emakethe yase-UK — bona amasevisi ethu.