VAT e chechisetsoa morao, e boetseng e bitsoang "financial customs clearance", e bolela hore ha thepa e kena naheng ea phatlalatso ea EU, ha naha eo thepa e eang ho eona e le linaha tse ling tseo e leng litho tsa EU, ho ka khethoa mokhoa oa ho chechisa VAT, ke hore, morekisi ha a hloke ho etsa joalo. lefa lekhetho la boleng bo ekelitsoeng ho tsoa kantle ho naha ha u tlisa thepa, Ho e-na le hoo, e khutlisetsoa lekhetho naheng ea ho qetela ea thomello.
Ka mohlala, haeba thepa ea morekisi e tlosoa Belgium 'me e phatlalatsoa ka lekhetho la morao-rao, thepa e qetella e isoa linaheng tse ling tsa EU, tse kang Jeremane, Fora, UK le linaheng tse ling tsa EU.Likhoebo li hloka feela ho lefa lekhetho la lekhetho naheng ea Belgium, 'me ha li hloke ho lefa VAT ea kantle ho naha.
Ho nka thepa ea leoatleng e le mohlala, haeba re batla ho romela thepa e ngata Bremen, Jeremane, ho ea ka mocha o tloaelehileng, thepa e tla romelloa Hamburg, koung ea motheo ea Jeremane, ebe moemeli oa Jeremane o tla hlakola meetlo le ho e tsamaisa. .Empa tabeng ena, Shipper kapa Cosigner o hloka ho lefa VAT ka nako ea tumello ea lekhetho, e ke keng ea ba le phello ea ho liehisa tefo ea lekhetho la boleng bo eketsehileng ba thepa.
Leha ho le joalo, haeba thepa e romelloa pele linaheng tse ling, tse kang Belgium kapa Netherlands, bakeng sa tumello ea meetlo Naples kapa Rotterdam, mofani oa thepa o hloka feela ho lefa lekhetho la thepa pele 'me ha ho hlokahale hore a lefe VAT.Ka phatlalatso e khaotsoeng ea lekhetho, lekhetho le khutlisetsoa Jeremane, e le ho liehisa ho lefa lekhetho la boleng ba kantle ho naha le ho boloka chelete ka mokhoa o utloahalang le o lumellanang.
Mekhoa e 'meli ea ho fetisoa ha UK:
Ea pele ke: VAT deferred account
Ak'haonte e chechisitsoeng ea lekhetho la boleng bo ekelitsoeng ke nomoro ea ak'haonte e sebelisoang ke k'hamphani e fanang ka lits'oants'o tsa thepa ho tsoa meahong.E ka chechisa makhetho ohle a tsoang kantle ho naha, ho kenyeletsoa le lekhetho la thepa, makhetho a tšebeliso ea thepa, joalo-joalo. Khau ea boleng bo ekelitsoeng ea lekhetho e chechisetsoang morao e loketse feela lik'hamphani tse hlakolang thepa ea thepa.
Ea bobeli ke: deferred value-added tax accounting
Tlaleho ea lekhetho e kenyellelitsoeng ea boleng bo ekelitsoeng e sebetsa ho barekisi ba e-commerce ba China.Ke nomoro ea ak'haonte e kentsoeng setsing sa lekhetho sa Brithani.E ka fokotsa feela VAT ea kantle ho naha, athe lekhetho la lekhetho le litefiso tse ling li ntse li hloka ho lefuoa ka nako ea ho reka kantle ho naha.
Ts'ebeliso ea liakhaonto tse chechisitsoeng VAT ke barekisi ba Machaena e sebetsoa ke k'hamphani e fanang ka tumello ea thepa ea thepa.Ba tlatsa foromo ea kopo ka nako ea ho pepa.Ntle le ho fana ka tlhahisoleseling e tsamaellanang ea k'hamphani, linomoro tsa VAT le RORI, barekisi ba Machaena ba tlameha ho saena tiisetso ea tumello ea lefapha la lekhetho.Ke feela ba loketsoeng ho etsa kopo ea akhaonte e chechisetsoang morao ea VAT accounting.
Ka mor'a ho atleha ho etsa kopo ea tlaleho ea VAT e chechisitsoeng morao, ka ho bapisa litokomane tsa ho reka thepa bakeng sa tumello ea lekhetho le litokomane tsa pele tsa ho reka thepa: re fumane hore mokhoa oa ho lefa o fetohile ho tloha ho F ho ea ho G, 'me G ke nomoro ea mokhoa oa ho lefa e hlahang akhaonteng ea morao-rao ea VAT e chechisitsoeng morao.
Joalo ka morekisi oa e-commerce oa moeling, haeba u sebelisa VAT ea hau ho hlakola meetlo ka boikemelo 'me u hloka ho etsa kopo ea thepa e tsoang kantle ho naha e chechisetsoang morao, ho nepahetse haholo ho etsa kopo ea accounting ea boleng bo ekelitsoeng.
Ho feta moo, VAT e chechisetsoang morao ha ho hlokahale hore e lefuoe nakong ea tumello ea lekhetho.U hloka feela ho tlatsa quota ea ho reka kantle ho phatlalatso ea kotara, hobane karolo ena ea chelete e kenyelelitsoe ho VAT ea thekiso e hanetsoeng ke Amazon, 'me pusetso ea VAT ha e lokolohe.sehokelo.
Nako ea poso: Aug-08-2023
