Kubvisa VAT paMotokari muPortugal
MuPortugal, mitemo yekuti kambani ibvise Mutero weValue-Added (VAT) pakutenga mota yakanyatsojeka, zvichienderana nerudzi rwemotokari uye mashandisirwo ayo. Kunzwisisa mitemo iyi kwakakosha kumabhizinesi ari kuda kuwedzera mitero yavo.
Mutemo Mukuru: Hapana Kuderedzwa kweVAT kuMotokari dzeVafambi
Semutemo mukuru, VAT Code yePortugal inowanzo rambidza kubviswa kweVAT pakutenga, kurenda, kana kushandisa mota dzevatakuri. Izvi zvinosanganisira mari dzinoenderana neizvi dzakadai sekugadzirisa, kugadzirisa, uye mafuta. Uyu ndiwo mutemo wakakosha wekuti mabhizinesi arangarire.
Zvisizvo: Kana Kuderedzwa kweVAT Kuchikwanisika
Nerombo rakanaka, pane zvimwe zvinhu zvakasiyana nemutemo uyu, zvakabatana zvikuru nebasa remotokari mukati memabasa makuru ekambani kana kuti nekukurudzira kwehurumende kuti vanhu vatakure zvinhu zvakachena.
Mota dzeMabasa Ebhizinesi Akananga
Kubviswa kweVAT kwakazara kunotenderwa kumotokari dziri chinangwa chikuru chebhizinesi rekambani. Izvi zvinoshanda kune:
- Matekisi nemota dzekutakura vanhu.
- Mota dzinoshandiswa nemakambani ekurenda mota (semuenzaniso, kurenda mota).
- Mota dziri mukutengeserana kwemotokari nemutengesi.
- Mota dzinoshandiswa mune zvimwe zviitiko apo mari inowanikwa zvakananga kubva mukushanda kwadzo, senge muzvikoro zvekutyaira kana nevanoita zvekushanyira nzvimbo.
Mota dzemagetsi nedzinosanganiswa dzeHybrid
Portugal inopa mitero yakakura yekukurudzira kushandiswa kwemotokari dzemagetsi nedzakabatana kuti dzifambise zvinhu zvisina njodzi.
- Mota dzemagetsi (EVs): Kuderedzwa kweVAT kwe100% kunogoneka pakutenga maEV, chero bedzi mutengo (kunze kweVAT) usingapfuure €62,500.
- Mota dzeHybrid dzinobatanidza mota (PHEVs): Kuderedzwa kweVAT kwe100% kunogonekawo, asi mutengo wekutenga (kunze kweVAT) haufanirwe kudarika €50,000.
Kune ese ari maviri maEV nePHEV, VAT pamagetsi ekuchaja inobviswa zvachose.
Zvimwe Zvakakosha Kufunga
Kuora mwoyo
Kunyangwe VAT isingabvisirwe, mutengo wemotokari unogona kudzikiswa semari yebhizinesi, izvo zvinobatsira kuderedza mutoro wemutero wekambani (IRC). Zvisinei, kune miganhu pamutengo unogona kudzikiswa.
- Kune mota dzemazuva ano dzinotakura vanhu, mutengo wepamusoro wekudzikira kwemutengo unobviswa pamutero unotarwa pamutengo wekutenga weinenge €25,000.
- Muganho uyu wakakwira kune maEV (€62,500) uye maPHEV (€50,000), zvichienderana nemitemo yekuderedzwa kweVAT.
Mutero Wekuzvimirira (Tributação Autónoma)
Makambani muPortugal anopa vashandi vavo mota dzekushandisa pachivande anogona kubhadhariswa mutero we "Autonomous Taxation" (Tributação Autónoma), mutero wekuwedzera pane zvimwe zvinoshandiswa nekambani. Mutero unoenderana nemutengo wemotokari uye hunhu hwenzvimbo. Mutero wekuzvimirira pamari inoshandiswa nemotokari unogona kupfupikiswa seizvi:
| Mutengo wekutenga/rudzi rwemotokari | Mahybrids ekubatanidza* | VNG | mwe |
| Mutengo wekutenga wakaderera pane €37,500 | 2.5% | 2.5% | 8% |
| Mutengo wekutenga uri pakati pe€37,500 ne€45,000 | 7.5% | 7.5% | 25% |
| Mutengo wekutenga wakaenzana kana kupfuura €45,000 | 15% | 15% | 32% |
*Ibhatiri ripi rinogona kuchajwa uchishandisa kubatana negridi yemagetsi, riine simba remagetsi risingapfuure 50k, e official emissions iri pasi pe50gCO2/km.
- Mamotokari emota haabhadharwi mutero wemotokari dzinozvitonga kana mutengo wawo uri pasi pe€62,500.
- MaPHEV nedzimwe mhando dzemafuta dzinoenderana nemitengo yakatarwa.
Zvinodiwa paInvoice
Kuti zvibviswe chero VAT, invoice yekutenga inofanira kunge iri muzita rekambani, iine nhamba yayo yeVAT, uye itevedzere zvinodiwa nemutemo.
Taura nesu
Kuti uwane rumwe ruzivo, ndapota nyorera Dixcart Portugal: zano.portugal@dixcart.com.
Ziva kuti iri harisi zano remutero uye ndezvenhaurirano chete.
