Gudanar da Rage Harajin VAT akan Motoci a Portugal
A Portugal, ƙa'idojin da kamfani zai bi wajen cire harajin ƙara darajar (VAT) daga sayen abin hawa sun kasance takamaiman, galibi sun dogara ne da nau'in abin hawa da kuma yadda ake amfani da shi. Fahimtar waɗannan ƙa'idodi yana da matuƙar muhimmanci ga 'yan kasuwa da ke son inganta matsayin harajinsu.
Dokar Gabaɗaya: Babu Rage Harajin VAT ga Motocin Fasinja
A matsayin ƙa'ida ta asali, Dokar VAT ta Portugal gabaɗaya ta haramta rage VAT akan siyan, hayar, ko amfani da motocin fasinja. Wannan ya haɗa da kuɗaɗen da ke da alaƙa kamar gyara, gyara, da mai. Wannan ita ce doka mafi mahimmanci da 'yan kasuwa za su tuna.
Keɓancewa: Lokacin da Rage VAT Zai Yiwu
Abin farin ciki, akwai wasu keɓancewa na musamman ga wannan doka, waɗanda galibi suka shafi aikin abin hawa a cikin manyan ayyukan kasuwanci na kamfani ko kuma tallafin gwamnati don jigilar kayayyaki masu kyau.
Motoci don Ayyukan Kasuwanci na Musamman
An yarda da cikakken cire VAT ga motocin da su ne babban abin da kamfanin ke son cimmawa a harkokin kasuwancinsa. Wannan ya shafi:
- Tasi da ababen hawa don jigilar jama'a.
- Motocin da kamfanonin haya motoci ke amfani da su (misali, haya-mota).
- Motocin da ke cikin cinikin hannun jari na dillalin motoci.
- Motocin da ake amfani da su a wasu ayyuka inda ake samun kuɗi kai tsaye daga ayyukansu, kamar a makarantun tuki ko kuma ta hanyar masu yawon buɗe ido.
Motocin Haɗin Wutar Lantarki da na Haɗin Gwiwa
Portugal tana ba da muhimman abubuwan ƙarfafa haraji ga motocin lantarki da na haɗakar motoci don ƙarfafa amfani da sufuri mai kyau.
- Motocin Lantarki (EVs): Ana iya rage harajin VAT 100% idan aka sayi EVs, muddin farashin (ban da VAT) bai wuce €62,500 ba.
- Motocin Haɗaka Masu Haɗaka (PHEVs): Haka kuma ana iya rage harajin VAT 100%, amma farashin siyan (ban da VAT) bai kamata ya wuce €50,000 ba.
Ga EV da PHEVs, VAT ɗin wutar lantarki don caji gaba ɗaya za a iya cire shi.
Wasu Muhimmin La'akari
Depreciation
Ko da ba za a iya cire VAT ba, farashin abin hawa gabaɗaya ana iya rage shi a matsayin kuɗin kasuwanci, wanda ke taimakawa wajen rage nauyin harajin kamfanoni (IRC). Duk da haka, akwai iyakoki kan ƙimar da za a iya ragewa.
- Ga motar fasinja ta gargajiya, matsakaicin raguwar haraji da za a iya cirewa zai kai kimanin €25,000.
- Wannan iyaka ta fi girma ga EVs (€62,500) da PHEVs (€50,000), wanda ya yi daidai da ƙa'idodin rage VAT.
Haraji Mai Zaman Kanta (Tributação Autónoma)
Kamfanoni a Portugal waɗanda ke samar da motoci don amfanin ma'aikatansu na sirri na iya fuskantar "Haraji Mai Cin Gashin Kansu" (Tributação Autónoma), ƙarin haraji akan wasu kuɗaɗen kamfani. Kudin harajin ya dogara ne akan farashin abin hawa da halayen muhalli. Ana iya taƙaita harajin kai tsaye akan kashe kuɗi tare da ababen hawa kamar haka:
| Kudin siyan/nau'in abin hawa | Abubuwan Haɗaka Masu Toshewa* | VNG | Other |
| Kudin siyan ƙasa da €37,500 | 2.5% | 2.5% | 8% |
| Kudin siyan tsakanin €37,500 da €45,000 | 7.5% | 7.5% | 25% |
| Kudin siyan daidai ko sama da €45,000 | 15% | 15% | 32% |
*Wane batirin za a iya caji ta amfani da haɗin da ke da hanyar sadarwa ta wutar lantarki, wanda ke da ƙarancin ikon sarrafa wutar lantarki na 50k, kuma hayakin da aka fitar na ƙasa da 50gCO2/km.
- Ba a biyan haraji ga motocin EV idan farashinsu bai kai €62,500 ba.
- Ana iya amfani da PHEVs da sauran nau'ikan mai wajen auna farashinsu.
Bukatun Rasiti
Domin neman duk wani rangwamen VAT da ya dace, dole ne a rubuta takardar siyan a cikin sunan kamfanin, a haɗa da lambar VAT ɗinsa, sannan a bi duk ƙa'idodin doka.
Tuntube Mu
Don ƙarin bayani, tuntuɓi Dixcart Portugal: shawara.portugal@dixcart.com.
Lura cewa wannan ba shawarar haraji ba ce kuma don dalilai ne na tattaunawa kawai.
