Ukuhamba Ngesaphulelo Se-VAT Ezimotweni ePortugal
EPortugal, imithetho yenkampani yokukhipha i-Value-Added Tax (VAT) ekuthengweni kwezimoto icacile impela, ikakhulukazi kuye ngohlobo lwemoto kanye nokusetshenziswa kwayo. Ukuqonda le mithetho kubalulekile kumabhizinisi ahlose ukuthuthukisa isimo sawo sentela.
Umthetho Ojwayelekile: Akukho Kuncishiswa kwe-VAT Kwezimoto Zabagibeli
Njengesimiso esiyisisekelo, iKhodi ye-VAT yasePortugal ngokuvamile ivimbela ukuncishiswa kwe-VAT ekuthengweni, ekuqashweni, noma ekusetshenzisweni kwezimoto zabagibeli. Lokhu kufaka phakathi izindleko ezihlobene nokugcinwa, ukulungiswa, kanye nophethiloli. Lona umthetho obaluleke kakhulu okufanele amabhizinisi awukhumbule.
Okuhlukile: Lapho Ukunciphisa i-VAT Kungenzeka
Ngenhlanhla, kunezimo ezithile ezihlukile kulo mthetho, ezixhumene kakhulu nomsebenzi wemoto ngaphakathi kwemisebenzi eyinhloko yebhizinisi lenkampani noma ezikhuthazweni zikahulumeni zokuthutha okuluhlaza.
Izimoto Zemisebenzi Ethile Yebhizinisi
Ukuncishiswa kwe-VAT okugcwele kuvunyelwe ezimotweni eziyinhloko zomsebenzi webhizinisi lenkampani. Lokhu kusebenza ku:
- Amatekisi nezimoto zokuthutha umphakathi.
- Izimoto ezisetshenziswa izinkampani eziqasha izimoto (isibonelo, ukuqasha imoto).
- Izimoto eziyingxenye yokuthengiswa kwempahla ngumthengisi wezimoto.
- Izimoto ezisetshenziswa kweminye imisebenzi lapho imali engenayo itholakala ngqo ekusebenzeni kwazo, njengasezikoleni zokushayela noma ngabaqhubi bezokuvakasha.
Izimoto Ezihlanganisiwe Zikagesi Nezihlanganisiwe
IPortugal inikeza izinzuzo zentela ezibalulekile zezimoto zikagesi nezihlanganisiwe ukuze kukhuthazwe ukusetshenziswa kwezokuthutha eziluhlaza.
- Izimoto zikagesi (EVs): Kungenzeka ukuthi kukhishwe i-VAT engu-100% uma kuthengwa ama-EV, uma nje izindleko (ngaphandle kwe-VAT) zingadluli i-€62,500.
- Izimoto Ezihlanganisiwe Ezihlanganisiwe (ama-PHEV): Kungenzeka futhi ukuncishiswa kwe-VAT okungu-100%, kodwa izindleko zokuthenga (ngaphandle kwe-VAT) akumele zidlule i-€50,000.
Kuma-EV nama-PHEV, i-VAT kagesi wokushaja ingadonswa ngokuphelele.
Okunye Ukucatshangelwa Okubalulekile
ukwehla
Ngisho noma i-VAT ingancishiswa, izindleko zemoto ngokuvamile zingancishiswa njengezindleko zebhizinisi, okusiza ukunciphisa isikweletu sentela yenkampani (IRC). Kodwa-ke, kunemikhawulo enanini elingancishiswa.
- Emotweni yabagibeli evamile, ukwehla kwenani okuphezulu okuncishiswa intela kunqunyelwe ezindleko zokuthenga ezingaba ngu-€25,000.
- Lo mkhawulo uphakeme kuma-EV (€62,500) kanye nama-PHEV (€50,000), okuhambisana nemithetho yokuncishiswa kwe-VAT.
Intela Ezimele (I-Tributação Autónoma)
Izinkampani ePortugal ezihlinzeka ngezimoto zokusetshenziswa kwangasese kwabasebenzi bazo zingase zibhekane "nentela ezimele" (I-Tributação Autónoma), intela eyengeziwe ezindlekweni ezithile zenkampani. Izinga lentela lincike ezindlekweni zemoto kanye nezici zemvelo. Intela ezizimele ezindlekweni zezimoto ingafingqwa kanje:
| Izindleko zokuthenga/uhlobo lwemoto | Ama-plug-in-Hybrids* | I-VNG | Izincwajana zemininingwane |
| Izindleko zokuthenga ziphansi kune-€37,500 | 2.5% | 2.5% | 8% |
| Izindleko zokuthola impahla ziphakathi kuka-€37,500 no-€45,000 | 7.5% | 7.5% | 25% |
| Izindleko zokuthola zilingana noma ziphakeme kune-€45,000 | 15% | 15% | 32% |
*Ibhethri elingashajwa kusetshenziswa uxhumano kugridi yamandla, elinokuzimela okuphansi kukagesi okungu-50k, ukukhishwa okusemthethweni okungaphansi kuka-50gCO2/km.
- Ama-EV awakhokhiswa intela ezimele uma izindleko zawo zingaphansi kuka-€62,500.
- Ama-PHEV kanye nezinye izinhlobo zikaphethiloli zincike emananini athile.
Izidingo ze-invoyisi
Ukuze kufakwe isicelo sokudonswa kwe-VAT okusebenzayo, i-invoyisi yokuthenga kumele ibe segameni lenkampani, ifake inombolo yayo ye-VAT, futhi ihambisane nazo zonke izidingo zomthetho.
Xhumana nathi
Ukuze uthole ukwaziswa okwengeziwe, sicela uthinte i-Dixcart Portugal: iseluleko.portugal@dixcart.com.
Qaphela ukuthi lesi akusona iseluleko sentela futhi singokwezinjongo zezingxoxo kuphela.
