Lapho Amabhizinisi Aphesheya Kufanele Abhalisele I-VAT yase-UK

Umsunguli we-Shanghai SaaS wake wasitshela ukuthi ubefake ama-invoyisi amakhasimende aseLondon cishe iminyaka emibili ngaphambi kokuthi i-accountant yakhe isho i-VAT. Wayecabange ukuthi umkhawulo wokubhalisa wase-UK uyasebenza kuyena. Ayizange. Kubathengisi baphesheya kwezilwandle, umkhawulo, ezimweni eziningi, awunalutho nhlobo.

Uhlelo lwe-VAT yase-UK aluyona inkimbinkimbi ngokungavamile, kodwa luphatha amabhizinisi okungezona izakhamuzi ngonyawo oluhlukile - futhi imiphumela yokulwenza lungalungile luvame ukuhlangana buthule kuze kube yilapho i-HMRC ibhala incwadi. Lesi siqeshana sibeka izimbangi zokubhalisa ezivame ukubamba abathengisi baphesheya kwezilwandle, ukuthi ukubalwa kwe-VAT kuhlehlisiwe kusishintsha kanjani isithombe sokugeleza kwemali kwezimpahla, nalapho izimakethe zedijithali nabalamuli bethatha isibopho egameni lakho.

Umkhawulo ongekho

Umkhawulo ojwayelekile wokubhalisela i-VAT yase-UK — okwamanje u-£90,000 wenzuzo etheleleka ewindini eliphumayo lezinyanga eziyishumi nambili — usebenza emabhizinisini asungulwe e-UK. Uma inkampani yakho ingenaso isikhungo esimisiwe e-Bhrithani, umkhawulo wokubhaliswa kwe-VAT okungesona isakhamuzi unguziro kusukela ekuhlinzekeni kokuqala okukhokhiswa intela.

Empeleni, lokhu kusho:

• Inkampani yaphesheya kwezilwandle edayisa izimpahla etholakala e-UK lapho idayiswa khona kufanele ibhalise ngaphambi kwalokho kuthengiswa kokuqala.
• Inkampani yaphesheya kwezilwandle ephethe isitokwe esitolo sase-UK (okuhlanganisa i-Amazon FBA noma ukugcwaliseka kwenkampani yangaphandle) kufanele ibhalise ngaphambi kokuba izimpahla zikhishwe kuleso sitoko.
• Inkampani yaphesheya kwezilwandle ehlinzeka ngamasevisi athile kubathengi base-UK - ikakhulukazi izinsizakalo zedijithali - kufanele ibhalise kusukela ekuqaleni, ngaphandle uma kusingathwa umxhumanisi (ngaphezulu kulokhu ngezansi).

Ukuhlolwa "kokusungulwa" akukona ukuthi unayo yini i-akhawunti yasebhange yase-UK noma inkampani ebhalisiwe. Kubheka ukuthi ingabe unayo indawo egxilile lapho ibhizinisi liqhutshwa khona ngempela, nabantu kanye nezinsiza zobuchwepheshe zokwenza nokwamukela izinsiza. Igobolondo lenkampani ephethe, ihhovisi elibonakalayo, noma inkampani ephethwe yi-UK engenzi mpahla ngokuvamile ngeke ifanele umzali njengoba isungulwe e-UK.

Amasevisi edijithali kanye ne-OSS engasasebenzi i-UK

Njengoba i-UK yashiya isimiso se-EU VAT, ukubhaliswa kwe-One Stop Shop okukodwa okuhlanganisa ukuthengiswa kwedijithali kwe-EU akwenzi lutho kumakhasimende ase-British. I-VAT kumasevisi edijithali abathengi base-UK bathenga - ukusakaza, ukubhaliswa kwe-SaaS, ama-e-books, izifundo ze-inthanethi, ukuthenga ngaphakathi nohlelo - ikweletwa i-HMRC ngokuqondile, futhi ayikho i-deminimis turnover allowance yabahlinzeki baphesheya kwezilwandle.

Izinyathelo ezimbili ezibalulekile:

1. Izimpahla ze-B2B ngokuvamile zingaphandle komthamo. Lapho ikhasimende lakho kuyibhizinisi lase-UK elibhalise i-VAT futhi lihlinzeka ngenombolo ye-VAT evumelekile, inkokhiso ehlehlayo ngokuvamile idlulisela isibopho kulo. Gcina ubufakazi besimo sebhizinisi efayeleni.
2. Izindawo zezimakethe nezinkundla ngokuvamile zibhekwa njengabahlinzeki. Uma uthengisa ngesitolo sohlelo lokusebenza, inkundla yokuqukethwe enkulu, noma indawo yemakethe yedijithali ephethe ukukhokhiswa, inkundla ngokuvamile ibhekwa njengomhlinzeki womthengi wokugcina futhi i-akhawunti ye-VAT ngokwayo. Ukunikezwa kwakho kuba seplatifomu, hhayi kumthengi wase-UK. Funda imibhalo yentela yendawo ngayinye - ukuphathwa kuyehluka.

Indawo yobungozi ingukuthengiswa kwedijithali okuqondile kumthengi okukhokhiswayo kusuka kuwebhusayithi yakho kuya kubantu base-UK. Lokho ukucushwa okuvame ukudinga ukubhaliswa kwe-VAT okungesona isakhamuzi kusukela osukwini lokuqala.

Izimpahla, ukungenisa, nokubalwa kwe-VAT kuhlehlisiwe

Ezimpahleni ezibonakalayo, isithombe sihlukana emugqeni yenani lomthwalo ongu-£135.

• Impahla engaphansi noma engaphansi kuka-£135 ethengiswa ngqo kubathengi base-UK: I-VAT ikhokhiswa lapho kudayiswa khona umthengisi waphesheya kwezilwandle, okufanele abe ebhalisele i-VAT yase-UK. Uma ithengiswa endaweni yemakethe eku-inthanethi, imakethe ivamise ukukhokhela i-VAT.
• Impahla engaphezu kuka-£135: I-VAT yokungenisa iyasebenza emngceleni, ekhokhwa yinoma ubani ongenisa irekhodi. Yilapho kuhlehliswa khona izindaba zokubalwa kwe-VAT.

Ukubalwa kwe-VAT Ehlehlisiwe (i-PVA) kuvumela umthengisi obhalisele i-VAT ukuthi amemezele futhi abuyise i-VAT yokungenisa ezweni elifanayo, kunokuba ayikhokhe emngceleni futhi ayibuyisele emasontweni ambalwa kamuva. Kubathengisi baphesheya kwezilwandle abangenisa kokwabo ukubhaliswa kwe-VAT yase-UK - okuvamile kumamodeli wokugcwalisa - i-PVA isusa ukudonsa kwemali okubalulekile. Akwenzeki ngokuzenzakalelayo: ukhetha ukuyisebenzisa esimemezelweni sentela, futhi uyavumelana nesitatimende se-VAT esihlehlisiwe sanyanga zonke i-HMRC esenza sitholakale ku-inthanethi.

Amaphuzu ambalwa asebenzayo abathekelisi baphesheya kwezilwandle bavamise ukugeja:- Udinga inombolo ye-EORI eqala ngo-GB ukuze usebenze njengomngenisi werekhodi.

• I-ejenti yezimpahla noma umthuthi wezimpahla udinga imiyalelo ecacile ukuze asebenzise i-PVA kwisimemezelo ngasinye. Ngeke bakucabange.
• I-PVA ishintsha isikhathi, hhayi isikweletu. Uma izimpahla kungezona ezokunikezwa intela okuqhubekayo, intela yokufaka ingase ingabuyiseki ngokugcwele.

Abalamuli, ama-ejenti, nokuthi ubani okhokhayo ngempela

Amabhizinisi aphesheya ngokuvamile acabanga ukuthi ukuqoka omele izimali zase-UK kuyimpoqo. Kubathengisi abaningi abangebona abe-EU ababhalisela i-VAT yase-UK namuhla, akunjalo — Isimo esijwayelekile se-HMRC ukuthi ummeleli uyazikhethela, nakuba i-ejensi ingase idinge oyedwa ezimweni ezithile ezisengozini yokuthobela imithetho. Okubaluleke kakhulu ekusebenzeni ukuthi ubani osochungechungeni lokunikezela ophathwa njengomhlinzeki:

• Izindawo zemakethe eziku-inthanethi ezisiza ukuthengiswa kwezimpahla kubathengi base-UK ngokuvamile zithathwa njengabahlinzeki ngezinjongo ze-VAT, ikakhulukazi ngempahla enenani eliphansi kanye nezimpahla esezivele zise-UK ezithengiswa abathengisi baphesheya kwezilwandle.
• Izinkundla zokukhokha ngokuvamile azithathwa njengabahlinzeki; bathutha imali kuphela.
• **Abathumeli bempahla kanye nabasebenzeli bempahla ** benza ngokuvumelana nomyalelo wakho futhi abasitholi isikweletu sakho se-VAT, ngisho nalapho bekhokha i-VAT yokungenisa ezweni egameni lakho.
• Izingxenyekazi zedijithali nezitolo zezinhlelo zokusebenza ngokuvamile zisebenza njengabahlinzeki abathathwa njengabahlinzeki bezinsizakalo zedijithali, kodwa imigomo yenkontileka inquma umphumela.

Impendulo eqotho ethi "ubani okhokhayo?" yilokhu: funda inkontileka, bese ufunda isaziso sentela yesikhulumi, bese ubalapha uchungechunge lokuhlinzeka. Ilebula eku-invoyisi ngokuvamile ayifani neqiniso le-VAT.

Uhlu lokuhlola olufushane lokubhalisa

Ngaphambi kokuthi uthumele ukubhalisela i-VAT yase-UK, lungiselela okulandelayo:

1. Isitifiketi sokwesekwa kanye nobufakazi bekheli lebhizinisi endaweni yangakini.
2. Ukuhlonza abaqondisi nabanikazi abanenzuzo.
3. Incazelo yezinto ezitholakalayo, inzuzo elindelekile yase-UK, kanye nosuku lwakho lokuqala olukhokhiswa intela lwase-UK.
4. Imininingwane yasebhange lase-UK uma ikhona (ayidingeki ngokuqinile, kodwa yenza ukukhokha kube lula).
5. Inombolo ye-GB EORI uma uzongenisa impahla.
6. Amarekhodi anoma yisiphi isitokwe sase-UK esesivele sibanjiwe kanye nama-akhawunti epulatifomu asehweba kakade.

Ukubhalisa ku-inthanethi futhi ngokuvamile kuqeda phakathi namaviki ambalwa, nakuba izikhathi zesevisi eshicilelwe ye-HMRC zishintsha. Ukubuyisela emuva osukwini okuyilona olusebenzayo kusemqoka: izinhlawulo nenzalo iqala kusukela ngedethi okufanele ubhalise ngayo, hhayi usuku owafika ngalo kukho.

Uma okungenhla kuye kwavela imibuzo eminingi kunezimpendulo, intela yemingcele kanye nethimba lokwakhiwa kwenkampani kusevisi ye-Serene Jade Enterprise Landing liphatha ukubhaliswa kwe-VAT yase-UK, izicelo ze-EORI, kanye nokusetha kwe-PVA njengengxenye yokuhamba komsebenzi okukodwa kokugibela.

FAQ

Umbuzo: Ngithengisa okubhaliselwe kwe-SaaS kusuka e-Shenzhen kuya kumabhizinisi ase-UK kuphela. Ngidinga ukubhalisa? IMP: Ngokuvamile cha, inqobo nje uma amakhasimende akho ase-UK kungamabhizinisi abhalise i-VAT azi-akhawunti wona ngokwawo ngaphansi kwenkokhiso ehlehlisiwe. Qoqa futhi ugcine izinombolo zabo ze-VAT, futhi ugcine ubufakazi bokuthi le mpahla iyi-B2B. Ukuthengisa kubathengi base-UK, ngisho nabezikhathi ezithile, kushintsha ukuhlaziya.

Umb: Izimpahla zami zigcinwe endaweni yokugcina impahla yase-Amazon UK. I-Amazon iqoqa i-VAT - ingabe ngiyakhava? A: Ngokwengxenye. Imakethe ivamise ukukhokhela i-VAT endalini ebhekene nabathengi, kodwa usadinga owakho ukubhaliswa kwe-VAT yase-UK ngoba unamasheya e-UK, futhi ukunikezwa kwakho ezimakethe ngokwazo kuhlala ngaphakathi kwesistimu ye-VAT yase-UK.

Umbuzo: Ngingakwazi yini ukusebenzisa i-VAT accounting ehlehlisiwe ngaphambi kokuthi inombolo yami ye-VAT isebenze? IMP: Cha. I-PVA idinga ukubhaliswa bukhoma kwe-VAT yase-UK kanye ne-GB EORI exhunywe kuyo. Ukuthengwa kwempahla kwamanye amazwe okwenziwa ngaphambi kokubhaliswa kuzongenisa i-VAT ekhokhwa emngceleni, futhi ukubuyiswa kuncike osukwini lokubhaliswa kanye nokusetshenziswa kwempahla.

Isevisi ye-Enterprise Landing kaSerene Jade iphatha ukubhaliswa kwe-VAT yase-UK, i-EORI, ukusethwa kwe-PVA kanye nembuyiselo eqhubekayo yabathengisi baphesheya abangena emakethe yaseBrithani.