Izizathu ezongezelelweyo zokujonga iMalta yeZisombululo zeYachting
IMalta: Imbali yamva nje - iCandelo laseLwandle
Kule minyaka ilishumi idlulileyo, iMalta iye yadibanisa imeko yayo njengeziko leMeditera lamazwe ngamazwe lokugqwesa elwandle. Okwangoku iMalta inerejista enkulu yokuthumela eYurophu kunye neyesithandathu ngobukhulu emhlabeni. Ukongeza, iMalta ibe yinkokeli yehlabathi yokubhaliswa kweyacht yorhwebo.
Kwakunye nendawo yayo yobuchule, kumbindi weMeditera, enye yezona zinto zinegalelo elikhulu kwimpumelelo yeMalta yindawo elungele ishishini eyamkelwa ngabasemagunyeni baseMalta. Abasemagunyeni bafikeleleka kwaye baguquguqukayo kwimisebenzi yabo, ngelixa elifanayo balandela ngokucokisekileyo isakhelo esiqinileyo sezikhokelo kunye nemimiselo, kwaye oku kuye kwadala ukusika kweMalta ngaphakathi kweli candelo.
IiNzuzo ezongezelelweyo kwiMigaqo ye-VAT
Iziphathamandla zaseMalta zisanda kwazisa ezinye iindlela ezikhangayo, esele zibekiwe, malunga nokungeniswa kweeyachts eMalta.
I-Yachts, ejoliswe kusetyenziso lwezorhwebo, zombini i-charring kunye nokuqeshisa, ingangeniswa kwi-EU nge-Malta, ukwenzela ukuba i-VAT efanelekileyo kunye neenkqubo zenkcubeko zenziwe. Emva koko, i-yacht inokuqeshwa / iqeshiswe, kwaye inokuhamba ngesikhephe ngokukhululekileyo ngaphakathi kumanzi e-EU.
Ngaphandle komtsalane osele wendalo osele ukho weyacht ukuba ingeniswe eMalta, ngenxa yexabiso eliphantsi le-VAT ye-18%, iiyacht ezisetyenziselwa ukuqeshisa okanye ukutshaja kwezorhwebo zinokuxhamla ekurhoxisweni kweVAT.
Indlela yokumisa ngaphambili yenziwe ukuba ibe nomtsalane ngolu hlobo lulandelayo:
- Ukurhoxiswa kwe-VAT ekungenweni kweeyacht kumazwe angaphandle, ngamaqumrhu angabanini baseMalta anobhaliso lwe-VAT yaseMalta, ngaphandle kwemfuneko yokuba iziko elingenisayo liseke isiqinisekiso sebhanki;
- Ukurhoxiswa kwe-VAT ekungenweni kweeyachts, yi-EU engabanini amaziko anokubhaliswa kwe-VAT yaseMalta, ngaphandle kokuba inkampani iqeshe i-arhente ye-VAT eMalta, ngaphandle kwemfuneko yokuba iqumrhu elingenisayo liseke isiqinisekiso sebhanki;
- Ukurhoxiswa kwe-VAT ekungenweni kweeyacht kumazwe angekho kwi-EU, ukuba nje iziko elingenisayo limisela isiqinisekiso sebhanki se-VAT, esilingana ne-0.75% yexabiso leyacht, evalelwe kwi-1 yezigidi zeedola.
Izikhokelo: Ukuchongwa kweNdawo yokuNikezela ngeNtengiso-Ukuqesha iiPhenyane zokuzonwabisa eMalta
UMkomishinala weNgeniso eMalta ubeke izikhokelo eziza kusetyenziswa ukumisela indawo yokubonelela ngokuqeshwa kwezikhephe zolonwabo. Ezi ziya kusetyenziswa, ngokubuyela emva, kuzo zonke iingqeshiso eziqala ngomhla okanye emva komhla woku-1 kuNovemba wama-2018.
Ezi zikhokelo zisekelwe kumthetho-siseko osisiseko we-VAT 'wokusebenzisa kunye nolonwabo' kwaye zibonelela ngendlela yokumisela isixa-mali se-VAT ekufuneka sihlawulwe kwingqeshiso yesikhephe solonwabo.
Umqeshisi (iqela eliqeshisa i-asethi) kufuneka lifumane kulowo uqeshisayo (iqela elihlawulela ukusetyenziswa kwempahla), amaxwebhu afanelekileyo kunye / okanye idatha yezobuchwephesha ukumisela ukusetyenziswa okukuko kunye nokonwaba kwenqanawa yolonwabo ngaphakathi nangaphandle kwendawo ye-EU. amanzi.
Ngokusebenzisa i-'Primiyamu Ratio 'kunye' neRatio eyiyo 'umboleki uya kuba nakho ukufaka iVAT kwinani lesivumelwano esinxulumene nokusetyenziswa ngokufanelekileyo nokonwatyelwa, kumanzi omhlaba e-EU.
