Ukuhamba nge-VAT kwiZithuthi ePortugal
EPortugal, imithetho yokuba inkampani itsale irhafu yexabiso elongeziweyo (i-VAT) ekuthengweni kwezithuthi icacile, ikakhulu kuxhomekeke kuhlobo lwesithuthi kunye nokusetyenziswa kwaso. Ukuqonda le mithetho kubalulekile kumashishini ajonge ukuphucula imeko yawo yerhafu.
Umthetho Jikelele: Akukho Kuncitshiswa kwe-VAT kwiimoto zabakhweli
Njengomgaqo osisiseko, iKhowudi ye-VAT yasePortugal ngokubanzi iyakwalela ukutsalwa kwe-VAT ekuthengweni, ekuqeshisweni, okanye ekusebenziseni iimoto zabakhweli. Oku kuquka iindleko ezinxulumene noko ezifana nokugcinwa, ukulungiswa, kunye nepetroli. Lo ngumthetho obaluleke kakhulu ekufuneka amashishini awukhumbule.
Izinto ezingaqhelekanga: Xa kunokwenzeka ukuba kuncitshiswe i-VAT
Ngethamsanqa, kukho izinto ezithile ezingaqhelekanga kulo mthetho, ezixhomekeke kakhulu kumsebenzi wesithuthi kwimisebenzi ephambili yeshishini lenkampani okanye kwizibonelelo zikarhulumente zokuthutha ngendlela eluhlaza.
Izithuthi zeMisebenzi ethile yeShishini
Ukutsalwa kwe-VAT epheleleyo kuvumelekile kwizithuthi ezizezona zinto ziphambili zomsebenzi weshishini lenkampani. Oku kusebenza kwezi:
- Iiteksi kunye nezithuthi zothutho lukawonke-wonke.
- Izithuthi ezisetyenziswa ziinkampani eziqeshisayo zeemoto (umzekelo, ukuqesha imoto).
- Izithuthi eziyinxalenye yesitokhwe sorhwebo lwabathengisi beemoto.
- Izithuthi ezisetyenziswa kwezinye izinto apho ingeniso ifumaneka ngokuthe ngqo ekusebenzeni kwazo, njengakwizikolo zokuqhuba okanye ngabaqhubi bezokhenketho.
Izithuthi zombane kunye neePlug-in Hybrid
IPortugal inika izibonelelo zerhafu ezibalulekileyo kwizithuthi zombane kunye nee-plug-in hybrid ukukhuthaza ukwamkelwa kothutho oluluhlaza.
- Izithuthi zoMbane (EVs): Kunokwenzeka ukuncitshiswa kwe-VAT eyi-100% xa kuthengwa ii-EV, ukuba ixabiso (ngaphandle kwe-VAT) alidluli kwi-€62,500.
- Iimoto zeHybrid ezifakelweyo (iiPHEV): Kunokwenzeka ukuncitshiswa kwe-VAT eyi-100%, kodwa iindleko zokufumana (ngaphandle kwe-VAT) akufuneki zidlule kwi-€50,000.
Kuzo zombini ii-EV kunye nee-PHEV, i-VAT kumbane wokutshaja itsalwa ngokupheleleyo.
Ezinye izinto ezibalulekileyo
Ukuhla kwexabiso
Nokuba i-VAT ayincitshiswa, ixabiso lesithuthi ngokubanzi linokwehla njengeendleko zeshishini, nto leyo enceda ekunciphiseni uxanduva lwerhafu yenkampani (IRC). Nangona kunjalo, kukho imida kwixabiso elinokwehla.
- Kwimoto eqhelekileyo yabakhweli, ixabiso eliphezulu elincitshiswayo kwirhafu liqikelelwa kwixabiso lokuthenga elimalunga ne-€25,000.
- Lo mda uphezulu kwii-EV (€62,500) kunye nee-PHEV (€50,000), ohambelana nemithetho yokuncitshiswa kwe-VAT.
Irhafu Ezimeleyo (I-Tributação Autónoma)
Iinkampani ePortugal ezibonelela ngeemoto zokusetyenziswa ngasese kwabasebenzi bazo zinokuthi zihlawuliswe irhafu "ezimeleyo" (I-Tributação Autónoma), irhafu eyongezelelweyo kwiindleko zenkampani ethile. Izinga lerhafu lixhomekeke kwixabiso lesithuthi kunye neempawu zokusingqongileyo. Irhafu ezimeleyo kwiindleko zezithuthi ingashwankathelwa ngolu hlobo lulandelayo:
| Iindleko zokuthenga/uhlobo lwesithuthi | Ii-plug-in-Hybrids* | VNG | omnye |
| Ixabiso lokuthenga liphantsi kune-€37,500 | 2.5% | 2.5% | 8% |
| Ixabiso lokufumana impahla liphakathi kwe-€37,500 kunye ne-€45,000 | 7.5% | 7.5% | 25% |
| Ixabiso lokufumana lilingana okanye lingaphezulu kwe-€45,000 | 15% | 15% | 32% |
*Yeyiphi ibhetri enokutshajwa kusetyenziswa uqhagamshelo kwigridi yamandla, enokuzimela kombane okuncinci kwe-50k, ukukhutshwa okusemthethweni okungaphantsi kwe-50gCO2/km.
- Iimoto ze-EV azihlawuliswa irhafu ezizimeleyo ukuba ixabiso lazo lingaphantsi kwe-€62,500.
- IiPHEV kunye nezinye iintlobo zepetroli zixhomekeke kumaxabiso athile.
Iimfuno ze-invoyisi
Ukuze kufunyanwe naziphi na iimali ezitsaliweyo kwi-VAT, i-invoyisi yokuthenga kufuneka ibe segameni lenkampani, ifake inombolo yayo ye-VAT, kwaye ihambelane nazo zonke iimfuno zomthetho.
Qhagamshelana nathi
Ngolwazi oluthe vetshe, nceda uqhagamshelane neDixcart Portugal: ingcebiso.portugal@dixcart.com.
Qaphela ukuba oku akusiyo ingcebiso yerhafu kwaye yenzelwe iinjongo zengxoxo kuphela.
