I-Value-Added Tax (VAT) e-Portugal
I-Value-Added Tax (VAT) iyingxenye ebalulekile yesistimu yentela yase-Portugal. Lesi sihloko sichaza amanani ahlukene e-VAT, imithetho yokukhokhiswa intela yezimpahla namasevisi, nokucatshangelwa okukhethekile kwezinhlobo ezithile zokunikezwa.
Amanani e-VAT
I-Portugal isebenza ngamanani amathathu amakhulu e-VAT, ahluka kancane Ezifundeni Ezizimele zaseMadeira nase-Azores.
- Isilinganiso Esijwayelekile: Izinga elijwayelekile lithi 23%, nakuba kunjalo 22% eMadeira kanye 16% e-Azores. Leli zinga lisebenza kuzo zonke izimpahla namasevisi angamboziwe amanani ancishisiwe noma ehliswe kakhulu.
- Isilinganiso Esincishisiwe: Setha kokuthi 13% (ngamazinga we 12% eMadeira kanye 9% e-Azores), leli zinga lisebenza ezimpahleni nasezinkonzweni ezihlukahlukene. Izibonelo zifaka phakathi ukudla ezindaweni zokudlela kanye nokokuthenga, izinsimbi zomculo, namathuluzi ezolimo.
- Isilinganiso Esehliswe Kakhulu: Izinga eliphansi kakhulu 6% (4% eMadeira kusukela mhla lu-1 kuMfumfu wezi-2024, futhi 4% e-Azores). Leli zinga lisebenza ezintweni ezibalulekile namasevisi afana nemikhiqizo ethile yokudla, amabhuku, imikhiqizo yezemithi, indawo yokuhlala ehhotela, ezokuthutha abagibeli, kanye namadivayisi wamandla elanga, umoya, namandla ashisayo. Kusebenza nasekusetshenzisweni kukagesi kumandla wenkontileka angeqi ku-6.90 kVA.
Kubalulekile ukuqaphela ukuthi kusukela ngomhlaka-4 Januwari 2024, ubhasikidi wokudla oyisisekelo awusazuzi ngenani le-VAT elinguziro. Izimpahla ezithunyelwa ngaphandle kanye ne-intra-EU yezimpahla, nokho, zihlala zilinganiselwe.
Isifinyezo Sezilinganiso Ze-VAT
Ithebula elingezansi lifingqa amanani e-VAT kulo lonke izwe lase-Portugal kanye nezifunda ezizimele.
| Linganisa Uhlobo | I-Mainland Portugal | Madeira | Ama-Azores |
| Standard | 23% | 22% | 16% |
| Kuncishisiwe | 13% | 12% | 9% |
| Kwehliswe Kakhulu | 6% | 4% | 4% |
Ubhalisela nini i-VAT
Amabhizinisi nabantu abazisebenzayo kufanele babhalisele i-VAT e-Portugal ngaphambi kokuthi baqale noma yimiphi imisebenzi ekhokhiswa intela uma belindele noma bedlule imikhawulo ye-VAT yokubhaliswa. Umnqamulajuqu wokubhalisa uphakathi kwezinsuku eziyi-15 zokusungulwa kwenkampani enokubhaliswa kwebhizinisi.
- Umkhawulo Wokubhalisa Wamabhizinisi Abahlali/Abantu Abaziqashile: Umkhawulo womsebenzi wonyaka we-VAT ngu €15,000.
- Umkhawulo Wokubhalisa Wamabhizinisi Okungebona Izakhamuzi/Abantu Abaziqashile: Awukho umkhawulo wokubhalisa kwabangebona izakhamuzi. Kufanele babhalise ngokushesha nje lapho benza izinto ezikhokhiswa intela e-Portugal.
- Ukudayiswa kwebanga phakathi komphakathi: Kumabhizinisi athengisa izimpahla namasevisi edijithali kubathengi kwamanye amazwe angamalungu e-EU, umkhawulo uwukuthi €10,000. Uma ukuthengiswa kweqe leli nani, kufanele babhalisele i-VAT e-Portugal noma basebenzise uhlelo lwe-One-Stop Shop (OSS).
Amabhizinisi angewona awe-EU asebenza e-Portugal kudingeka aqoke omele izimali. Kumabhizinisi e-EU, lokhu kuyakhethwa.
Ukubikwa kwe-VAT
Izimbuyiselo ze-VAT kufanele zithunyelwe nge-elekthronikhi ku-Portuguese Tax and Customs Authority (I-Autoridade Tributária e-Aduaneira – AT). Imvamisa nezinsuku zokugcina zokubika zincike emalini yebhizinisi yonyaka kanye nohlobo lwembuyiselo.
| Uhlobo lombiko | Imvamisa Yokugcwalisa | Umnqamulajuqu |
| Imbuyiselo ye-VAT yanyanga zonke | Nyanga zonke (kumabhizinisi anenzuzo yonyaka engu-€650,000 noma ngaphezulu onyakeni odlule) | Ukuhanjiswa ngabakwa Usuku lwe-20th we ngenyanga yesibili kulandela isikhathi sokubika. |
| Imbuyiselo ye-VAT yekota | Ngekota (kumabhizinisi anenzuzo yonyaka engaphansi kwama-€650,000 onyakeni odlule) | Ukuhanjiswa ngabakwa Usuku lwe-20th we ngenyanga yesibili kulandela isikhathi sokubika. |
| I-VAT Return (IES/DA) | Ngonyaka (kuwo wonke amabhizinisi ahlala) | Ukuhanjiswa ngu Julayi 15th wonyaka olandelayo. |
| Inkokhelo ye-VAT | Ngenyanga/Ngekota (kuye ngokuthi ngenhla) | Ngenxa ye- Usuku lwe-25th we ngenyanga yesibili kulandela isikhathi sokubika. |
| Ifayela Lokuhlola Okujwayelekile Lentela (SAF-T) | Monthly | Ngu Usuku lwe-5th we inyanga elandelayo. |
Amabhizinisi anesibopho sokubika sanyanga zonke nawo adingeka ukuthi athumele Ifayela Elijwayelekile Lokucwaninga Ngezinjongo Zentela (SAF-T) ngekhompyutha. Leli fayela, eliqukethe imininingwane yawo wonke ama-invoyisi akhishiwe, kufanele lithunyelwe nyanga zonke.
Ama-invoyisi kanye Nezimali ezibanjwayo
Izidingo zama-invoyisi
E-Portugal, abantu abakhokhiswa intela kudingeka ukuthi bakhiphe i-invoyisi noma irisidi yakho konke ukunikezwa kwezimpahla noma amasevisi. Kwezinye izimo, i-invoyisi eyenziwe lula ingase ikhishwe. Uma inani lokwenziwe noma inani le-VAT lidinga ukulungiswa, idokhumenti yokuchitshiyelwa (njengemali edonswayo noma yekhredithi) kufanele ikhishwe.
- Ukukhishwa: Ama-invoyisi kufanele akhishwe kusetshenziswa isofthiwe ye-invoyisi egunyazwe i-Portuguese Tax and Customs Authority. Lawa madokhumenti kufanele afakwe idethi, afakwe izinombolo ngokuqhubekayo, futhi akhonjwe ngokukhethekile phakathi kochungechunge ngalunye okungenani unyaka owodwa wentela. Nakuba ukusetshenziswa kwama-invoyisi aphrintiwe ngaphambili anezinombolo ezilandelanayo eziphrintwe ngaphambili ngokuvamile kuvunyelwe, kungaphansi kwemibandela ethile.
- Ukuzikhokhela ngokwakho: Lokhu kuvunyelwe uma kunesivumelwano esibhaliwe sangaphambilini phakathi komphakeli nesitholi. Isitholi kufanele sikwazi ukufakazela ukuthi umphakeli uvumile futhi wamukele okuqukethwe kwe-invoyisi. Idokhumenti kufanele isho ngokucacile "autofaturação” (ukwenza ama-invoyisi).
- Ama-invoyisi kagesi: Ama-invoyisi e-elekthronikhi avumelekile uma umamukeli ewamukela futhi uma ubuqiniso bemvelaphi, ubuqotho bokuqukethwe, nokufundeka kuqinisekiswa ngomkhondo wokuhlola othembekile. Amasiginesha kagesi athuthukile kanye ne-EDI (I-Electronic Data Interchange) izindlela ezivamile zokuqinisekisa lokhu.
Ukudonswa kwe-VAT
Amabhizinisi angadonsa i-VAT kuphela uma isekelwa i-invoyisi evumelekile noma idokhumenti yokungenisa ekhishwe yi-Portuguese Tax and Customs Authority.
- Impahla Enkulu: I-VAT ezimpahleni ezinkulu ezihambayo inesikhathi sokulungiswa seminyaka emi-5, kuyilapho izimpahla ezinkulu ezingenakususwa zinenkathi yeminyaka engama-20. Uma lezi zimpahla zisetshenziselwa ukuthengiselana okukhululiwe ngalesi sikhathi, ukulungiswa kwe-pro-rata kwe-VAT edonswayo kufanele kwenziwe unyaka ngamunye osele.
- Imikhawulo yokudonswa kwemali: I-VAT ngokuvamile ayidonswa kulezi zindleko ezilandelayo:
- Izimoto okungezona ezohwebo (ezisebenzisa igesi noma udizili), izikebhe zokungcebeleka, izindiza ezinophephela emhlane, nezithuthuthu.
- Uphethiloli wezimoto, nakuba u-50% we-VAT kadizili, i-LPG, igesi yemvelo, nama-biofuels edonswa. Ezimweni ezithile, lokhu kubanjwa kungaba ngu-100%.
- Izindleko zokuthutha, ukudla, isiphuzo, nendawo yokuhlala.
- Ugwayi, ukuzijabulisa, nezindleko zokunethezeka.
I-VAT etholwe ezindlekweni zokuhlela imicimbi efana nezingqungquthela, imibukiso, noma amasemina idonswa ngo-50%, kodwa lokhu kubanjwa kulinganiselwa ku-25% ngokubamba iqhaza kule micimbi. I-VAT kugesi yezimoto zikagesi noma ezihlanganisiwe idonswa ngokugcwele.
Ukunikezwa Kwempahla
Ukukhokhiswa intela kwezimpahla e-Portugal kunqunywa indawo ezikuyo. I-VAT isetshenziswa uma izimpahla zitholakala e-Portugal ngesikhathi zithuthwa noma ngesikhathi zithunyelwa ekhasimendeni. Uma zingekho ezokuthutha, izimpahla zingaphansi kwe-VAT uma sezitholakala kukhasimende e-Portugal.
Izimpahla Zamasevisi
Imithetho yezinsizakalo zentela incike ekutheni ikhasimende yibhizinisi (B2B) noma umthengi ozimele (B2C).
- Ibhizinisi-kuya-Ibhizinisi (B2B): Izinsizakalo ngokuvamile zingaphansi kwe-VAT e-Portugal uma zitholwa umuntu okhokhiswa intela onebhizinisi, isikhungo esigxilile, indawo yokuhlala, noma indawo yokuhlala ezweni.
- Ibhizinisi-kuya-Kumthengi (B2C): Amasevisi ngokuvamile angaphansi kwe-VAT e-Portugal uma umhlinzeki enebhizinisi lakhe, isikhungo esiqinile, indawo yokuhlala, noma indawo yokuhlala ezweni futhi ehlinzeka ngezinsizakalo kumuntu ongakhokhi intela.
Ngaphandle kwemithetho ye-B2B noma ye-B2C, amasevisi athile ahlala engaphansi kwe-VAT e-Portugal uma enziwa ngokoqobo ezweni. Lokhu kubandakanya:
- Amasevisi ahlobene nempahla enganyakazi e-Portugal.
- Ukuthutha abagibeli bamabanga ahlanganiswe e-Portugal.
- Ukwamukelwa kumicimbi yamasiko, yezemidlalo, yezemfundo, noma efanayo e-Portugal.
- Iretshurenti kanye nezinsiza zokudla.
- Ukuqashwa kwesikhathi esifushane kwezinto zokuthutha (kufika ezinsukwini ezingu-30, noma izinsuku ezingu-90 ezikebheni) lapho imoto yenziwa itholakale kukhasimende e-Portugal.
Ngokwengeziwe, amanye amasevisi akhokhiswa intela e-Portugal kuphela uma enziwa lapho futhi isitholi singumuntu ongakhokhiswa intela. Lokhu kuhlanganisa ukuthuthwa kwezimpahla, ukulinganiswa kwempahla egudlukayo, nezinkonzo ezihlobene namasiko, ezobuciko, kanye nemisebenzi yesayensi.
Ezokuxhumana kanye ne-E-Commerce
Imithetho ethile iyasebenza ezokuxhumana, ezokusakaza, zikamabonakude, kanye nezinsiza ze-elekthronikhi ezinikezwa abantu abangakhokhiswa intela. Lawa masevisi akhokhiswa intela e-Portugal ngaphansi kwezimo ezithile, njengalapho umhlinzeki wesevisi esungulwa e-Portugal futhi inani eliphelele lalezo zinsizakalo kukhasimende elikwelinye izwe eliyilungu alidluli u-€10,000, ngokubhekisela onyakeni odlule noma wamanje.
Ngaphezu kwalokho, iphakheji ye-VAT ye-e-commerce ye-EU, yethule uhlelo lwesitolo esisodwa (OSS). Lokhu kuvumela abahlinzeki ukuthi baphendule nge-VAT ezinsizeni eziwela imingcele kanye nokuthengiswa kwezimpahla ngebanga le-intra-EU ngokusebenzisa inkundla eyodwa, ukwenza kube lula ukuthobela imithetho nokuqinisekisa ukuthi i-VAT iyakhokhwa ezweni eliyilungu lokusetshenziswa.
Xhumana nathi
Ukuze uthole ukwaziswa okwengeziwe, sicela uthinte i-Dixcart Portugal: iseluleko.portugal@dixcart.com.
