IPortugal isebenza ngeerhafu ezintathu eziphambili zeVAT, ezihluka kancinci kwiMimandla eZimeleyo yaseMadeira naseAzores.

• Umgangatho oMgangatho: Ireyithi esemgangathweni ngu 23%, nangona kunjalo 22% eMadeira kwaye 16% kwiAzores. Lo mlinganiselo usebenza kuzo zonke iimpahla kunye neenkonzo ezingahlawulwanga ngokwemilinganiselo ethotyiweyo okanye ethotywe kakhulu.
• Ixabiso elithotyiweyo: Misela e 13% (kunye neereyithi ze 12% eMadeira kwaye 9% eAzores), eli zinga lisebenza kwiintlobo ngeentlobo zeempahla kunye neenkonzo. Imizekelo iquka izidlo kwiivenkile zokutyela kunye nezinto ezithathwayo, izixhobo zomculo, kunye nezixhobo zolimo.
• Ireyithi eNcitshiswe kakhulu: Elona zinga liphantsi 6% (4% e Madeira ukusuka 1 Okthobha 2024, yaye 4% kwiAzores). Lo mlinganiselo usetyenziswa kwizinto eziyimfuneko kunye neenkonzo ezifana neemveliso ezithile zokutya, iincwadi, iimveliso zamayeza, indawo yokuhlala ehotele, uthutho lwabakhweli, kunye nezixhobo zokwenza amandla elanga, umoya, kunye ne-geothermal. Ikwasebenza nasekusetyenzisweni kombane kumandla ekhontrakthi ongagqithiyo kwi-6.90 kVA.

Kubalulekile ukuqaphela ukuba ukusukela nge-4 kaJanuwari 2024, ingobozi yokutya esisiseko ayisaxhamli kwizinga le-VAT elinguziro. Ukuthunyelwa kwempahla kumazwe angaphandle kunye ne-intra-EU yokubonelela ngempahla, nangona kunjalo, zihlala zilinganisiwe.

Isishwankathelo seRhafu yeRhafu

Itheyibhile engezantsi ishwankathela amaxabiso eVAT kulo lonke ilizwe lasePortugal kunye nemimandla ezimeleyo.

Amashishini kunye nabantu abazisebenzelayo kufuneka babhalisele i-VAT ePortugal ngaphambi kokuba baqalise nayiphi na imisebenzi erhafiswa ukuba balindele okanye bagqithile kwimilinganiselo ye-VAT yokubhalisa. Umhla wokugqibela wokubhalisa ungaphakathi kweentsuku ezili-15 zokusekwa kwenkampani kunye nobhaliso lweshishini.

• Umda Wokubhalisa Kumashishini Abahlali/Abantu Abaziqeshileyo: Umyinge wengeniso yonyaka kwi-VAT ngu €15,000.
• Umda Wokubhalisa Kumashishini AngengoMhlali/Abantu Abaziqeshileyo: Akukho mda wokubhalisa kwabangengabo abahlali. Kufuneka babhalise ngokukhawuleza nje ukuba benze ubonelelo olurhafiswayo ePortugal.
• Ukuthengiswa komgama phakathi koluntu: Kumashishini athengisa iimpahla kunye neenkonzo zedijithali kubathengi kwamanye amazwe angamalungu e-EU, umqobo €10,000. Emva kokuba intengiso igqithile kwesi sixa, kufuneka babhalisele i-VAT ePortugal okanye basebenzise inkqubo ye-One-Stop Shop (OSS).

Amashishini angengawo awe-EU asebenza ePortugal kufuneka atyumbe ummeli wezemali. Kumashishini e-EU, oku kuyakhethwa.

Iimbuyekezo zerhafu kufuneka zingeniswe ngekhompyutha kwiRhafu yasePortugal kunye noGunyaziwe weRhafu (I-Autoridade Tributária e-Aduaneira – AT). Amaxesha ngamaxesha kunye nemihla ebekiweyo yokunika ingxelo ixhomekeke kwimbuyekezo yonyaka yeshishini kunye nohlobo lwembuyekezo.

Amashishini anesibophelelo sokunika ingxelo yenyanga nawo kufuneka angenise iFayile yoPhicotho-zincwadi oluMgangatho ngenjongo yeRhafu (SAF-T) ngekhompyutha. Le fayile, eneenkcukacha zazo zonke ii-invoyisi ezikhutshiweyo, mayingeniswe qho ngenyanga.

IiMfuneko ze-invoyisi

EPortugal, abantu abarhafiswayo kufuneka bakhuphe i-invoyisi okanye irisithi ye-invoyisi yalo lonke unikezelo lwempahla okanye iinkonzo. Kwezinye iimeko, i-invoyisi eyenziwe lula inokukhutshwa. Ukuba ixabiso letransekshini okanye isixa se-VAT kufuneka silungiswe, uxwebhu lwesilungiso (elifana nedebhithi okanye inqaku lekhredithi) kufuneka likhutshwe.

• Ukukhutshwa: Ii-invoyisi kufuneka zikhutshwe kusetyenziswa isoftwe ye-invoyisi eqinisekisiweyo yiRhafu yesiPhuthukezi kunye noGunyaziwe weRhafu. La maxwebhu kufuneka abhalwe umhla, afakwe iinombolo ngokuqhubekayo, kwaye achongwe ngokukodwa kuluhlu ngalunye ubuncinane unyaka omnye werhafu. Ngelixa ukusetyenziswa kwee-invoyisi eziprintwe kwangaphambili ezineenombolo ezilandelelanayo eziprintiweyo ngokuqhelekileyo kuvumelekile, kuxhomekeke kwiimeko ezithile.
• Ukuzihlawula ngokwako: Oku kuvumelekile ukuba kukho isivumelwano esibhaliweyo sangaphambili phakathi komboneleli kunye nomfumani. Umxhasi kufuneka abe nakho ukubonisa ukuba umthengisi uvumile kwaye uyamkele imixholo ye-invoyisi. Uxwebhu kufuneka luchaze ngokucacileyo "autofaturação” (ukuzifaka kwi-invoyisi).
• I-invoyisi yombane: Ii-invoyisi ze-elektroniki ziyasebenza ukuba umamkeli uyazamkela kwaye ukuba ubunyani bemvelaphi, imfezeko yomxholo, kunye nokufundeka kuqinisekiswa ngomzila wophicotho oluthembekileyo. Iisignesha eziphezulu ze-elektroniki kunye ne-EDI (i-Electronic Data Interchange) ziindlela eziqhelekileyo zokuqinisekisa oku.

Ukutsalwa kweVAT

Amashishini anokuyitsala i-VAT kuphela ukuba ixhaswa yi-invoyisi esebenzayo okanye uxwebhu lokungenisa elizweni olukhutshwe nguGunyaziwe weRhafu yasePortugal kunye neCustoms.

• Iimpahla ezinkulu: I-VAT kwii-asethi ezinkulu ezinokususwa inexesha lohlengahlengiso leminyaka emi-5, ngelixa ii-asethi ezinkulu ezingenakususwa zinexesha leminyaka engama-20. Ukuba ezi mpahla zisetyenziselwa iitransekshini ezixolelweyo ngeli xesha, uhlengahlengiso lwe-pro-rata oluxhuzulwayo lwe-VAT kufuneka lwenziwe kunyaka ngamnye oseleyo.
• Izithintelo zokuxhuzulwa: I-VAT ayitsalwa ngokubanzi kwezi ndleko zilandelayo:
  • Izithuthi ezingezizo ezorhwebo (ezisebenzisa irhasi okanye idizili), izikhephe zokuzonwabisa, iihelikopta, kunye nezithuthuthu.
  • Amafutha ezithuthi, nangona i-50% ye-VAT kwidizili, i-LPG, igesi yendalo, kunye ne-biofuels iyatsalwa. Kwiimeko ezithile, oku kuxhuzulwa kunokuba yi-100%.
  • Iindleko zothutho, ukutya, iziselo, nendawo yokuhlala.
  • Icuba, ukuzonwabisa, kunye neendleko zobumnandi.

I-VAT efunyenwe kwiindleko zokuququzelela imisitho efana neenkongolo, imiboniso, okanye iisemina itsalwa ngama-50%, kodwa oku kutsalwa komyinge wama-25% ngokuthatha inxaxheba kwezi ziganeko. I-VAT kumbane wezithuthi zombane okanye iplug-in hybrid itsalwa ngokupheleleyo.

Ukurhafiswa kwempahla ePortugal kumiselwa yindawo ezikuyo. I-VAT isetyenziswe ukuba iimpahla zifumaneka ePortugal ngexesha lokuthuthwa kwazo okanye ngexesha lokuthunyelwa kumthengi. Ukuba akukho zithuthi, iimpahla ziphantsi kwe-VAT xa zifumaneka kumthengi ePortugal.

Imigaqo yeenkonzo zokurhafisa ixhomekeke ekubeni umthengi lishishini (B2B) okanye umthengi wabucala (B2C).

• Ishishini-ukuya-kwiShishini (B2B): Iinkonzo ngokubanzi ziphantsi kwe-VAT ePortugal ukuba zifunyanwa ngumntu orhafiswayo oneshishini, indawo esisigxina, indawo yokuhlala, okanye indawo yokuhlala elizweni.
• Ishishini-kuMthengi (B2C): Iinkonzo ngokubanzi ziphantsi kwe-VAT e-Portugal ukuba umboneleli uneshishini lakhe, isiseko esisisigxina, indawo yokuhlala, okanye indawo yokuhlala elizweni kwaye unikezela ngeenkonzo kumntu ongarhafiswayo.

Nokuba yeyiphi na imithetho ye-B2B okanye ye-B2C, iinkonzo ezithile zihlala ziphantsi kwe-VAT ePortugal ukuba ziqhutywa ngokwasemzimbeni ngaphakathi elizweni. Ezi ziquka:

• Iinkonzo ezinxulumene nepropathi engashukumiyo ePortugal.
• Ukuthuthwa kwabakhweli kwimigama efikelelwe ePortugal.
• Ukwamkelwa kwimicimbi yenkcubeko, yezemidlalo, yezemfundo, okanye efanayo ePortugal.
• Indawo yokutyela kunye neenkonzo zokutya.
• Ukuqeshwa kwexesha elifutshane lendlela yokuthutha (ukuya kwiintsuku ze-30, okanye iintsuku ezingama-90 kwiinqanawa) xa isithuthi senziwe sifumaneke kumthengi ePortugal.

Ukongeza, ezinye iinkonzo zirhafiswa ePortugal kuphela ukuba zenziwa apho kwaye umntu ofumanayo ungumntu ongarhafiswanga. Oku kuquka ukuthuthwa kwempahla, ukuxatyiswa kwepropati eshukumayo, kunye neenkonzo ezinxulumene nenkcubeko, ubugcisa, kunye nemisebenzi yenzululwazi.

Imigaqo ethile isebenza kunxibelelwano, usasazo, umabonakude, kunye neenkonzo ze-elektroniki ezibonelelwa kubantu abangarhafiswayo. Ezi nkonzo zirhafiswa ePortugal phantsi kweemeko ezithile, njengaxa umboneleli-nkonzo esekwe ePortugal kwaye ixabiso lilonke leenkonzo ezinjalo kumthengi kwelinye ilizwe elilungu alidluli i-€ 10,000, ngokubhekiselele kunyaka odlulileyo okanye okhoyo.

Ngaphaya koko, iphakheji ye-VAT ye-e-commerce ye-EU, yazisa inkqubo ye-one-stop shop (OSS). Oku kuvumela ababoneleli ukuba baphendule nge-VAT kwiinkonzo zokuwela imida kunye nokuthengiswa komgama we-intra-EU wempahla ngeqonga elinye, ukwenza lula ukuthotyelwa kunye nokuqinisekisa ukuba i-VAT ihlawulwa kwilizwe elilungu lokusetyenziswa.