Izizathu ezingeziwe zokucabanga iMalta ngezixazululo ze-Yachting
IMalta: Umlando wakamuva - Umkhakha Wezasolwandle
Kule minyaka eyishumi edlule, iMalta ihlanganise isimo sayo njengesikhungo samazwe omhlaba saseMedithera sobuhle olwandle. Njengamanje iMalta inerejista yemikhumbi enkulu kunazo zonke eYurophu futhi ingeyesithupha ngobukhulu emhlabeni. Ngaphezu kwalokho, iMalta isiphenduke umholi womhlaba wonke ekubhaliseni izikebhe zezentengiselwano.
Kanye nesikhundla salo samasu, enkabeni yeMedithera, omunye wabavikeli abayinhloko empumelelweni yaseMalta yindawo enobungane yebhizinisi eyamukelwa iziphathimandla zaseMalta. Iziphathimandla ziyangeneka futhi ziguquguquka emisebenzini yazo, kuyilapho ngesikhathi esifanayo zilandela ngokucophelela uhlaka oluqinile lwezinkombandlela nemithethonqubo, futhi lokhu kuye kwakha umkhawulo wokusika eMalta ngaphakathi kwalo mkhakha.
Izinzuzo ezengeziwe ngokwemigomo ye-VAT
Iziphathimandla zaseMalta zisanda kumemezela ezinye izindlela ezikhangayo, esezibekiwe, mayelana nokungeniswa kwezikebhe eMalta.
Izikebhe, ezihloselwe ukusetshenziselwa ukuhweba, kokubili ukushaja nokuqashisa, zingangeniswa e-EU ngokusebenzisa i-Malta, ukuze kwenziwe i-VAT efanele kanye nezinqubo zamasiko. Ngokulandelayo, i-yacht ingaqashwa/iqashiswe, futhi ingahamba ngokukhululeka emanzini e-EU.
Ngaphandle kokukhangwa okuvele kungokwemvelo kwama-yachts azongeniswa eMalta, ngenxa yezinga eliphansi le-VAT elingu-18%, izikebhe ezisetshenziselwa ukuqashisa noma ukushajwa kwezentengiselwano zingazuza ekuhoxisweni kwe-VAT.
Indlela yokuhlehlisa manje yenziwe yathandeka ngokulandelayo:
- Ukuhlehliswa kwe-VAT ekungenisweni kwezikebhe, yizinhlangano zabanikazi be-Maltese ezinokubhaliswa kwe-VAT yase-Malta, ngaphandle kwemfuneko yokuthi inkampane engenisayo imise isiqinisekiso sasebhange;
- Ukuhoxiswa kwe-VAT ekungethweni kwezikebhe, yizinhlangano eziphethe i-EU ezinokubhaliswa kwe-VAT yaseMaltese, inqobo nje uma inkampani iqoka umenzeli we-VAT eMalta, ngaphandle kwemfuneko yokuthi inkampane engenisayo imise isiqinisekiso sasebhange;
- Ukuhoxiswa kwe-VAT ekungethweni kwezikebhe yizinkampani ezingezona eze-EU, inqobo nje uma inkampane engenisayo imisa isiqinisekiso sasebhange se-VAT, esilingana no-0.75% yenani le-yacht, elifinyelela ku-€1 million.
Imihlahlandlela: Ukunqunywa Kwendawo Enikezela Ngayo - Ukuqasha Izikebhe Zokuzijabulisa eMalta
UKhomishani Wemali Engenayo wase-Malta ubeke iziqondiso okufanele zisetshenziswe ukuze kunqunywe indawo yokuhlinzeka ngokuqashwa kwezikebhe zokuzijabulisa. Lokhu kuzosebenza, ngokubheka emuva, kukho konke ukuqashisa okuzoqala ngomhla ka-1 Novemba 2018 noma ngemva kwawo.
Le mihlahlandlela isekelwe kumgomo we-VAT oyisisekelo 'wokusetshenziswa nokuzijabulisa' futhi ihlinzeka ngendlela yokunquma inani le-VAT okufanele ikhokhwe ekuqashisweni kwesikebhe sokuzijabulisa.
Umqashisi (iqembu eliqashisa impahla) lidinga ukuthola kulowo oqashile (iqembu elikhokhela ukusetshenziswa kwempahla), imibhalo efanelekile kanye / noma imininingwane yezobuchwepheshe yokunquma ukusetshenziswa ngempumelelo nokuthokoziswa komkhumbi wenjabulo ngaphakathi nangaphandle kwendawo ye-EU amanzi.
Ngokusebenzisa 'i-Preliminary Ratio' kanye 'ne-Ratio yangempela' umqashisi uzokwazi ukusebenzisa i-VAT engxenyeni yesivumelwano sokuqashisa esiphathelene nokusetshenziswa kahle nokuthokozela, ngaphakathi kwamanzi e-EU.
