Ukuzulazula kweYacht VAT yase-Malta: Umhlahlandlela Wabanikazi Bama-Yacht

  • ncwadi 6 March 2025

  • | Izikhombo IN951

Background

I-Malta izuze idumela eliphakeme emhlabeni wokuthutha kanye ne-yachting, hhayi nje ngenxa yendawo yayo kodwa futhi ngenxa yokuthi inikeza izikhuthazo ezikhangayo nezincintisanayo, ngaleyo ndlela yenza i-Malta ibe yinye yamafulegi aphezulu emhlabeni. Izimpande eziqinile zaseMalta njengendawo yasolwandle ziyaqhubeka nokuthuthukisa futhi zandise unyawo lwesiqhingi embonini yasolwandle.

Kanye nokudala umnikelo wesevisi ophelele wama-yachts; kusukela ezindlini zemikhumbi kuya ezikhungweni zokubeka imikhumbi, kuya kuma-chandlers kuya kochwepheshe bezolwandle, i-Malta inikeza abanikazi bemikhumbi nezikebhe izisombululo ezimbalwa ezikhangayo, okuhlanganisa ne-VAT ekhangayo yabanikazi be-yacht kanye ne-superyacht.

Isilinganiso Se-VAT Esehlisiwe samashadi esikhathi esifushane kusukela ekuqaleni kuka-2024

Kusukela ku-1st NgoJanuwari 2024, amashadi esikhathi esifushane aqalayo, i-Malta ihlomule esilinganisweni esincishisiwe se-VAT esingu-12%, kuncike ekugcwalisekeni kwemibandela ethile.

I-Tax & Customs Administration yase-Malta ikhiphe Imihlahlandlela emisha, eqondiswe ngokuqondile ukusetshenziswa kwenani le-Value Added Tax (VAT) elingu-12%, eliphathelene nokuqashwa kwezikebhe zokuzijabulisa.

Imihlahlandlela ingafinyelelwa ngokuchofoza lokhu isixhumanisi.

Ukuphathwa Kwe-VAT YamaYacht Okuhloselwe Ukusetshenziswa Kwangasese

NgoMashi 2020, iMalta yashicilela imihlahlandlela yayo esungula izindlela zokuthi izikebhe zokuzijabulisa eziqashisiwe zizophathwa ngezinjongo ze-VAT, kugxilwe ngokukhethekile ekusetshenzisweni nasekujabuleleni izinto zokuqashisa izikebhe. Imihlahlandlela ekhishwe endabeni ikhombisa intuthuko nezinqubo ze-EU.

Mayelana nokuqashiswa kokusebenza, kuyenzeka ukuthi umqashisi/umnikazi wesikebhe aqashise isikebhe sakhe kumqashi ukuze acatshangelwe, isikhathi esithile esithile. Ngohlaka olunjalo, i-VAT izokhokhwa ngumqashi ngezitolimende zokuqashisa zanyanga zonke, kuye ngokusetshenziswa nokujabulela kwangempela.

Ukuze uzuze ekwelashweni kwe-VAT okushiwo, le mibandela elandelayo kufanele yaneliswe:

  • Umqashisi kufanele kube yibhizinisi lase-Malta, ukuze afanelekele I-Yacht Leasing Scheme;
  • Kufanele kube nesivumelwano sokuqashisa isikebhe phakathi komqashisi nomqashisi esibeka imibandela yokuqashisa;
  • Umqashi kufanele kube umuntu ongakhokhiswa intela okungukuthi ongasebenzisi isikebhe ngezinjongo zebhizinisi;
  • Isikebhe kufanele sibekwe endaweni yomqashiselwa eMalta;
  • Umqashisi kufanele agcine idatha yedokhumentari kanye/noma yezobuchwepheshe ukuze anqume ukusetshenziswa kwangempela nokujabulela isikebhe sokuzijabulisa ngaphakathi nangaphandle kwamanzi ezindawo ze-EU;

Lokhu kwelashwa kwe-VAT kusebenza kuye ngesilinganiso sokusetshenziswa nokujabulela isikebhe emanzini noma ngaphandle kwezindawo ze-EU.

Njengomthetho, inkokhelo ye-VAT egcwele ngenani le-18% ikhokhwa lapho indawo yokuhlinzekwa kwenkonzo iseMalta; Nokho, ezimeni lapho ukusetshenziswa okusebenzayo nokujabulela isikebhe sokuzijabulisa kungaba ngaphandle kwamanzi e-EU, kunendlela yokulungisa engasebenza.

Umphumela uzoba ukuthi i-VAT izokhokhiswa kuphela ekusetshenzisweni kwangempela nasekujabuleleni isikebhe ngumqashi osemanzini wezindawo ze-EU. Kuze kube manje, ayikho i-VAT okufanele ikhokhelwe engxenyeni yokuqashisa lapho i-yacht isetshenziswa ngempumelelo futhi ithokozelwa ngaphandle kwamanzi ezindawo ze-EU.

Ngakho-ke, i-VAT ye-Malta izosebenza kuphela ekusetshenzisweni kwe-yacht ngaphakathi kwamanzi ezindawo ze-EU; kuye ngokusetshenziswa ngempumelelo nokujabulela isikebhe, okungenzeka ukuthi siyenze ibe phakathi kwamazinga e-VAT aphansi kakhulu Amazwe Angamalungu e-EU.

Okubalulekile, izinketho zokwelashwa kwe-VAT futhi zihlinzeka ngesici sokuvumelana nezimo uma kuziwa ekuphumeni noma ekuqedeni isivumelwano sokuqashisa. Esimeni lapho ekupheleni kwesivumelwano sokuqashisa umqashisi enquma ukwenza isivumelwano sokudayiswa kwesikebhe eMalta, bese kuthi i-VAT, ngenani elijwayelekile elikhona, ikhokhiswe inani leyacht uma idayiswa okulandelayo.

Esimeni esinjalo uma uMnyango We-VAT waseMalta waneliseka ukuthi imithetho nemithethonqubo edingekayo igcinwe ngokufanelekile, Isitifiketi Esikhokhelwa I-VAT sizokhishwa ngokubona kwabo kuphela.

Ukuphathwa Kwe-VAT YamaYacht okuhloselwe Ukusetshenziswa Kwezentengiso

Izikebhe ezihloselwe ukusetshenziselwa ukuhweba zingakhetha ukuhlehliswa kwe-VAT ekuthengisweni ngale ndlela elandelayo:

  • Ukuthola ukuhlehliswa kwe-VAT ekungenisweni kwesikebhe sezentengiselwano yinhlangano ephethe i-Maltese enokubhaliswa kwe-VAT yaseMalta; ngaphandle kokudinga ukumisa isiqinisekiso sasebhange (njengoba bekudingekile ngokomlando); noma
  • Ukuthola ukuhlehliswa kwe-VAT ekungenisweni kweyacht yezentengiselwano yinhlangano ephethe i-EU ebhalisele i-VAT yase-Maltese, inqobo nje uma inkampani iqoka ngokufanelekile omele i-VAT eMalta, ngaphandle kokudinga ukumisa isiqinisekiso sasebhange (njengoba bekudingekile ngaphambilini); noma
  • Ukuthola ukuhlehliswa kwe-VAT ekungenisweni kweyacht yezentengiselwano inkampani okungeyona eye-EU, ngokuhlinzekwa yibhizinisi elingenisayo, isiqinisekiso sasebhange esifinyelela ku-VAT ekhokhwa ngo-0.75% yenani lesikebhe, esifinyelela kuma-euro ayisigidi. .

Ukuze ukhethe isakhiwo sokuqala esihlongozwayo sokuhlehliswa kwe-VAT, umuntu uzodinga ukuthi ahlanganise inkampani ese-Malta, futhi le nkampani izodinga ukuthola inombolo esemthethweni kamazisi ye-VAT yase-Malta. Esimweni ngasinye, ukungeniswa kweyacht yezentengiso kuzodinga ukuthi isikebhe sihambe ngokoqobo siye eMalta ukuze senze i-VAT kanye nezinqubo zeCustoms.

Okulandelayo, i-yacht izongeniswa e-European Union, futhi inkokhelo ye-VAT ihlehliswe ngokufanele, kunokuba ikhokhwe lapho ithengwa kwamanye amazwe. Esimeni esinjalo, i-yacht izokwazi ukuhamba ngokukhululeka futhi ijikeleze emanzini e-EU.

Amasevisi Atholakala kwa-Dixcart Malta

Kwa-Dixcart Malta sineqembu elizinikele lochwepheshe elibhekene nezindaba ze-yachting kuhlanganise, kodwa kungagcini nje; ukungeniswa kwe-yacht, ukubhaliswa kwefulegi, izinsiza ze-ejenti yabahlali, ukukhokhelwa kwabasebenzi. Siyakwazi futhi ukukusiza ngenani lezidingo zakho ezihlobene ne-Yachting.

Ulwazi Olwengeziwe

Ukuze uthole ulwazi olwengeziwe mayelana nezinsizakalo ze-Malta Maritime sicela uthinte UJonathan Vassallo, ehhovisi lika-Dixcart eMalta: iseluleko.malta@dixcart.com.

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