Ukuthumela Ngemikhumbi Nokuhamba Ngemikhumbi e-Portugal: Kungani i-Madeira (i-Portugal) iyihabhu Eliyinhloko Lamabhizinisi Asolwandle
Ukusetha Iseyili Ukuze Uphumelele
IMadeira (Portugal), enendawo enamasu kanye neSikhungo Sebhizinisi Samazwe Ngamazwe Esiqinile (MIBC), sinikeza isiphakamiso esicindezelayo ezinkampanini zasolwandle ezifuna ukusungula ubukhona obuqinile emakethe yaseYurophu. Kulabo abenza izinto zokuthutha ezithengiswayo, njengamafutha kaphethiloli, i-LNG (noma okunye), noma ngisho nokuhamba ngezikebhe zezentengiselwano, i-Madeira ihlinzeka ngendawo yebhizinisi ekahle enohlaka lwentela oluhloniphekile oluvunywe yiKhomishini ye-EU kanye nezinqubo zokubhalisa ezilula.
Njengengxenye ye-MIBC, Irejista Yemikhumbi Yamazwe Ngamazwe YasePortugal yaseMadeira (MAR), eyasungulwa ngo-1989, isibe yisinqumo esihamba phambili kubanikazi bemikhumbi emhlabeni wonke. Igunyazwe yiyo yomibili i-Paris MoU kanye ne-Med MoU futhi ayithathwa njengefulege lokusebenziseka kalula. Imikhumbi ebhaliswe ne-MAR iphephezelisa ifulegi lesiPutukezi futhi ingaphansi kwazo zonke izivumelwano zamazwe ngamazwe ezisayinwe yi-Portugal.
Lesi sihloko singena emininingwaneni odinga ukuyazi kulabo abathanda ukubeka umkhumbi wezohwebo (imisebenzi yokuthutha noma ye-yacht) enkampanini yezasolwandle e-Portugal, e-Madeira.
Ukusungula Inkampani Yakho Yasolwandle eMadeira
Ukumisa inkampani yezasolwandle e-Portugal kuhilela inqubo ecacile, yesinyathelo nesinyathelo eklanyelwe ukwenza lula ukufakwa nokusebenza okushelelayo. Izinkampani zivame ukubhaliswa esiqhingini sasePutukezi iMadeira ngenxa yohlaka lomthetho olukhona ukusiza lezi zakhiwo - okungukuthi, I-Madeira International Business Centre (MIBC). Umbuso uzuza ekugunyazweni kwe-EU kanye nokuthobelana ne-OECD kanye nezidingo zamazwe ngamazwe ze-BEPS.
Uhambo Lokuhlanganisa
Inqubo iqala ngokugunyazwa kwegama elivela ku-National Company Registrar (RNPC). Uma isigunyaziwe, inkampani ingena kwi-Incorporation, ngokujwayelekile njenge-Limited Liability Company (Lda), edinga itayitela lomphakathi. Ukulandela lokhu, ibhizinisi kumele Libhaliswe futhi Lishicilelwe Kujenali Esemthethweni Yesifunda Esizimele Se-Madeira (JORAM). Uzobe usufaka Isimemezelo Sokuqala Komsebenzi futhi ubhalise ne-Social Security.
Ukusebenzisa Isakhiwo se-MIBC
Isicelo Selayisensi sithunyelwa nge I-Sociedade de Desenvolvimento da Madeira (SDM), umnikezeli wemvume osemthethweni we-MIBC. Lolu hlelo lokusebenza ludinga imininingwane efana negama lenkampani, ikheli, umsebenzi webhizinisi, inani lokutshalwa kwezimali, kanye nenani lemisebenzi ohlela ukuyidala.
Uma ibhizinisi elingumnikazi lingafakwanga e-Madeira, Ummeleli Wendawo kufanele aqokwe. Okubalulekile, ukuze ufanelekele Izinzuzo zentela ze-MIBC, inkampani yakho kufanele ihlangabezane Nezimfuneko Zomuthi, ngokuvamile ezihlanganisa ukudala okungenani umsebenzi wendawo oyedwa ongelona ilungu lezisebenzi (okufanele abe yisakhamuzi sentela eMadeira) phakathi nezinyanga eziyisithupha kanye nokutshalwa kwezimali okuncane okungama-€75,000 ezimpahleni phakathi neminyaka emibili yokunikezwa kwelayisensi (uma kudalwe imisebenzi engaphansi kuka-6 eMadeira).
Izibonelo Zemfuneko Yento Yokutshala Engu-€75,000
Lokhu kutshalwa kwezimali okuncane okungu-€75,000, kufanele kube sezimpahla ezigxilile ezibambekayo noma ezingaphatheki futhi kuhlobane ngokuqondile nemisebenzi yebhizinisi yenkampani. Enkampanini yasolwandle, lokhu kutshalwa kwezimali kungabandakanya:
- Ukutholwa Komkhumbi: Ukutholwa komkhumbi ozosetshenziswa yinkampani yaseMadeira. Lokhu kubaluleke kakhulu uma kubhekwa uhlobo lwebhizinisi lasolwandle, njengoba umkhumbi uyingxenye ebalulekile yokukhiqiza. Kodwa-ke, kubalulekile ukuthi umkhumbi usetshenziswe ngokweqiniso ngaphakathi kwemisebenzi yenkampani enelayisensi ye-MIBC futhi ube negalelo ekukhiqizeni kwayo imali - futhi okubalulekile, ukuthi umkhumbi usetshenziswe okungenani e-Madeira.
- Ukutholwa kwezakhiwo zehhovisi eMadeira, ukusebenza njengesizinda sokusebenza senkampani. Lokhu kunikeza ubukhona bomzimba futhi kukhombisa umsebenzi wangempela.
- Ukuthengwa kwesoftware ekhethekile yasolwandle nengqalasizinda ye-IT ukuphathwa kwemikhumbi, ukusetshenzwa, ukuhlela, ukuxhumana, noma ukuphathwa kwezisebenzi. Lezi kufanele zithuthukiswe noma zithengwe esiqhingini saseMadeira.
- Ukutshalwa kwezimali kumishini yobungcweti okudingekayo ekusebenzeni kwenkampani, njengezinhlelo zokuhamba, izinto zokuxhumana, noma amathuluzi akhethekile okulungisa umkhumbi noma ukuphatha impahla.
- Ukutholwa kwamalungelo empahla yobuhlakani ehambisana ngokuqondile nebhizinisi lasolwandle, njengamalungelo obunikazi obuchwepheshe bokuhamba obusha noma izimpawu zokuthengisa zezinsizakalo zobunikazi. Lezi kufanele zithuthukiswe noma zithengwe esiqhingini saseMadeira.
Lezi zimali ezitshaliwe kufanele zibonakale, zilawulwe inkampani, futhi zikhiqize izinzuzo zezomnotho zesikhathi esizayo. Kubalulekile ukuthi zikhiqize noma zisebenze ngokwemvelo, kunokutshalwa kwezimali okungenzi lutho. Ukutshalwa kwezimali/amaphothifoliyo awafaneleki imfuneko yokutshala imali engu-€75,000.
I-Tax Framework Overview
I-MIBC isebenza ngaphansi kombuso othembekile futhi osekelwa yi-EU (ngokugada okugcwele), eyihlukanisa kwezinye izindawo zentela ephansi. Yamukelwe ngokugcwele yi-OECD njengendawo yohwebo yamahhala ehambisana ne-EU yasogwini futhi ayifakiwe kunoma yiluphi uhlu oluvinjelwe lwamazwe ngamazwe.
Isizathu sokuthi ama-MIBC athokozele izinga lentela eliphansi ingoba umbuso ubonwa njengohlobo losizo lukahulumeni olugunyazwe Ikhomishana ye-EU. Umbuso uhambisana nemigomo ye-OECD, BEPS kanye Neziqondiso Zentela ZaseYurophu.
I-MIBC Tax Framework
I-MIBC kaMadeira inikeza uhlaka lwentela olulandelayo lwezinkampani zasolwandle:
- Intela Yemali Engenayo (CIT): Jabulela isilinganiso esincishisiwe sentela yebhizinisi ye 5% emalini engenayo ekhokhiswa intela evela ekusebenzeni okukhethekile namabhizinisi angahlali endaweni yesiPutukezi noma ezinye izinkampani ze-MIBC. Izinzuzo ezinkulu ezimpahleni zenkampani nazo zikhokhiswa intela ku-5%.
- Ukukhululwa Ekukholweni Kwentela: Ukukhululwa okugcwele emalini ethunyelwayo yezabelo kubanikazi bamasheya okungebona izakhamuzi (inqobo nje uma bengekho ezindaweni "ezisohlwini oluvinjelwe").
- Ukukhululwa Kwezinzuzo Zemali: Ayikho intela ezinkokhelweni zenzuzo enkulu kubanikazi bamasheya kumasheya aphethwe abangahlali ezindaweni "ezisohlwini lwabamnyama".
- Ukukhululwa Kwezinye Izinkokhelo: Ayikho intela yokubambela ezinkokhelweni zomhlaba wonke zenzalo, izinkokhelo, namasevisi.
- Ukukhululwa Kokubamba iqhaza: Ukufaneleka kohlelo lokukhululwa ekubambeni iqhaza kwe-Portugal kuma-dividend kanye nenzuzo enkulu ingase isebenze.
- Ukukhululwa Enteleni Yemali Engenayo Yabasebenzi: Amalungu angewona ama-Portuguese emikhunjini yezentengiso nasezikebheni ezibhaliswe ngo-MAR akhululwa enteleni yemali engenayo yomuntu siqu e-Portugal, njengoba benomshwalense womphakathi noma ozimele.
- Ukuphepha Komphakathi Kwabasebenzi: Amalungu ezisebenzi okungewona amaPutukezi angase angaphoqeleki ukuba anikele kuhulumeni wokuvikela umphakathi wamaPutukezi ngaphansi kwezimo ezithile. Kuzakhamuzi zase-Portuguese noma izakhamuzi, inani lomnikelo eliphelele elingu-2.7% (2.0% umqashi, u-0.7% wesisebenzi) liyasebenza.
- Izivumelwano Zentela Ekabili: Ukufinyelela kunethiwekhi ebanzi yasePortugal yezivumelwano zamazwe ngamazwe zokugwema ukukhokhiswa intela kabili.
- Umsebenzi Wesitembu Nezintela Zasendaweni: An 80% ukukhululwa emsebenzini wesitembu, intela yendawo kamasipala, intela yokudluliswa kwezakhiwo, intela yesifunda nekamasipala, kanye nezinye izintela zasendaweni, inqobo nje uma abanye abathintekayo bengezona izakhamuzi zamaPutukezi noma beyizinkampani ze-MIBC.
- Ukuvikelwa Kokutshalwa Kwezimali: Zuza ezivumelwaneni zase-Portugal zokuvikela ukutshalwa kwezimali ezisayiniwe (okuthe, ngokuzibonela, ziye zahlonishwa).
I-VAT Yokuzulazula Yemikhumbi e-Portugal: Izinzuzo Eziyinhloko
Njengezwe eliyilungu le-EU, i-Portugal inikeza izinzuzo ezibalulekile ze-VAT kukho kokubili ukuthunyelwa kwezentengiso nokuhamba nge-yachting. Lezi zinzuzo zibaluleke kakhulu ezinkampanini ezisebenza ngaphansi kohlaka lwe-Madeira International Business Center (MIBC). Ukuqonda le mithetho kubalulekile ekuthuthukiseni izindleko.
Ukuqonda Isimo Se-VAT Yomkhumbi Wakho
Imithetho ye-VAT ekuthathweni komkhumbi noma ukungeniswa kwamanye amazwe kuncike kusayizi kanye neminyaka yawo.
- Imikhumbi engaphansi kwamamitha angu-7.5: Ayikho i-VAT efunekayo kule mikhumbi e-Portugal, kungakhathaliseki ukuthi misha noma isetshenzisiwe.
- Imikhumbi Engaphezu kwamamitha angu-7.5 (Emisha): I-VAT ifuneka e-Portugal uma umkhumbi uthathwa “njengomusha.”
Umkhumbi uhlukaniswa ngokuthi “omusha” uma kuhlangatshezwana nanoma iyiphi yalezi zimo ezilandelayo:
- Ukuthengiswa kwenzeka ngaphansi kwezinyanga ezintathu ngemuva kokusetshenziswa kwayo kokuqala.
- Injini inamahora angaphansi kuka-100 okusetshenziswa.
Imikhumbi Engaphezu Kwamamitha angu-7.5 (Esetshenzisiwe): I-VAT akufanele ifuneke e-Portugal uma umkhumbi ungathathwa “njengomusha” ngokusekelwe kumbandela ongenhla.
Ukukhululwa ku-VAT kanye Nezimali Ezibanjwayo
Imikhumbi yezentengiselwano yangempela ingazuza ekukhululweni okukhulu kwe-VAT okwehlisa kakhulu izindleko zokusebenza.
| Okwemikhumbi Yezentengiselwano | Okwezikebhe Zezentengiselwano |
| Ukutholwa, ukungeniswa kwamanye amazwe, ukushaja, ukuhlomisa, ukuhlinzeka, ukulungisa, kanye nokugcinwa kwemikhumbi esetshenziselwa ngokuyinhloko ukuzulazula kwezentengiso kwamanye amazwe (isb., imikhumbi yezimpahla, amathangi) ngokuvamile ayikhokhi intela yentengo ngaphansi komthetho we-EU. | Izikebhe zezentengiselwano ezibambe iqhaza ngokweqiniso emisebenzini ye-charter zizuza ekuphathweni kwe-VAT okuhle kakhulu e-Portugal. Lokhu kubandakanya ukukhululwa ekuthengeni nasekubhaliseni, kanye nemisebenzi yeshatha ngokwayo. |
| Impahla kawoyela kanye nowoyela yale mikhumbi ngokuvamile ilinganiselwa eziro ngokwezinjongo ze-VAT. | Ngaphezu kwalokho, ukulungiswa nokunakekelwa, kanye nempahla kaphethiloli namafutha ezikebheni zezentengiselwano, nazo ngokuvamile azikhokhiswa i-VAT. |
| Umbandela obalulekile wukusetshenziswa kweqiniso komkhumbi kwezentengiselwano emanzini omhlaba. | Ukuze ifaneleke, isikebhe kufanele sihlanganyele ngokweqiniso emsebenzini wokuqashiswa kwezentengiselwano olwandle futhi sigcine izivumelwano zokuqashisa ezifanele kanye namarekhodi okusebenza. |
Izinzuzo ezengeziwe ze-VAT
- Ukudonswa kwe-VAT nokuhlehliswa kwenkokhiso: Ezinkampanini ezibhalisele i-VAT e-Portugal (okuhlanganisa amabhizinisi e-MIBC), indlela yokuhlehla yokukhokhisa ingasebenza ekuthengeni kwangaphakathi komphakathi. Lokhu kusho ukuthi uma uthenga umkhumbi osetshenziselwe umphakeli obhalise i-VAT kwelinye izwe le-EU, umthengi unesibopho sokubala i-VAT, ngokuvamile okuholela enkokhelweni eyiziro yensalela yemisebenzi yokuhweba efanelekile. I-VAT yezindleko zokusebenza ezifanele nayo ingaphinda ifuneke. Lo mgomo futhi uyasebenza ekuthengeni okuvela ngaphandle kwe-Europe.
- Ayikho i-VAT ekuthengisweni kokuthekelisa: Ukuthengiswa komkhumbi ozothunyelwa ezweni elingelona ele-EU akukho ngaphansi kwe-VAT yesiPutukezi.
Umehluko Obalulekile: Ezentengiso vs. Ukusetshenziswa Kwangasese
Kubalulekile ukuqonda ukuthi lezi zinzuzo ezibalulekile ze-VAT zisebenza cishe ku- imisebenzi yokuhweba yangempela. Izikebhe zangasese noma imikhumbi esetshenziselwa ukuzilibazisa ngokuvamile izoba ngaphansi kwenani eliphelele le-VAT yesiPutukezi (22% e-Madeira) lapho ingeniswa e-EU. Umehluko phakathi kokusetshenziswa kwezentengiso nokuyimfihlo uphoqelelwa ngokuqinile yiziphathimandla zentela, futhi noma yikuphi ukuhlanekezela amaqiniso kungaholela ezijezisweni ezinzima.
I-Capital Allowance Tax Deductions kanye Nezindlela Zokwehliswa Kwenani
E-Portugal, ikhono lenkampani lokwehlisa inani lempahla ephathekayo efana nezikebhe nemikhumbi ngezinjongo zentela isici esibalulekile sokuphathwa kwezimali - esingase siqinisekise ukuthuthukiswa kwevelu yesikhathi semali nokuphathwa okungcono kwemali okungasetshenziswa ebhizinisini. Imithetho yakhelwe ukuthi ihambisane nokusetshenziswa kwempahla kanye nempilo yayo yokusebenziseka elindelekile.
Izindlela Zokunciphisa Intengo
Umthetho wentela wasePutukezi uvumela izinkampani ukuthi zikhethe phakathi kwezindlela ezimbili eziyinhloko zokwehla kwenani:
- Indlela yomugqa oqondile: Lena indlela evamile futhi elula kakhulu. Isakaza izindleko zempahla ngokulinganayo phakathi nesikhathi sokusebenziseka kwayo, isebenzisa amanani ngokuvamile ahambisana nezinqubo ezijwayelekile zemboni.
- Ukwenqaba-ibhalansi indlela: Le ndlela ivumela ukwehla okuphezulu eminyakeni yokuqala yokuphila kwempahla. Ibalwa ngokusebenzisa i-coefficient ethile esilinganisweni somugqa oqondile. Lokhu kunenzuzo ikakhulukazi ezimpahleni ezilahlekelwa inani ngokushesha.
I-coefficient yendlela yebhalansi eyehlayo incike empilweni yokusebenziseka yempahla:
- Ngaphansi kweminyaka emi-5: 1.5
- Iminyaka emi-5 noma engu-6: 2
- Ngaphezu kweminyaka engu-6: 2.5
Izinqubo Zokubhalisa
Bheka ngezansi ngezinqubo zokubhaliswa kwemikhumbi nama-yachts ngokulandelana.
Ukubhaliswa Kwemikhumbi
I-International Shipping Register yase-Madeira (MAR) inikeza inketho yokuncintisana nehloniphekile yokubhaliswa komkhumbi, ujabulele isimo esigcwele se-EU.
Ukufaneleka kanye Nobunikazi
Imikhumbi yezentengiselwano zazo zonke izinhlobo zifanelekile ukubhaliswa. Nakuba ingekho imingcele eqondile yeminyaka yobudala, Ikhomishana Yezobuchwepheshe yakwa-MAR igunyaza imikhumbi ngayinye ngayinye, kucatshangelwa ubudala, ukusebenza, nokusebenza komphathi we-ISM.
Ubunikazi akudingi ukuba yisakhamuzi sasePutukezi. Amabhizinisi angazinze phesheya, futhi akuphoqelekile ukuthi kufakwe inkampani ku-IBC yase-Madeira ukuze ibhalise umkhumbi. Nokho, ummeli osemthethweni onamandla anele kufanele aqokwe e-Madeira uma ibhizinisi elingumnikazi lingahlanganiswa endaweni.
Idokhumenti edingekayo
Ukubhalisa umkhumbi kudinga imibhalo egcwele, okuhlanganisa:
- Amandla Ommeli wommeleli wendawo wezomthetho (uma kusebenza).
- Ukuhlonzwa komfakisicelo.
- Umthethosivivinywa Wokuthengisa (ikhophi yoqobo noma eqinisekisiwe).
- Isitifiketi esivela kurejista yangaphambilini kanye Nesitifiketi Sokusula (noma ubufakazi besicelo).
- Imvume evela kunoma yibaphi ababambisene nabo.
- Imibhalo yezobuchwepheshe ebanzi: Izitifiketi zokuphepha, izitifiketi zomsakazo, Ilayisensi Yesiteshi Somkhumbi, isitifiketi sekilasi, umugqa wokulayisha/izitifiketi zokuvimbela ukungcoliswa, isitifiketi se-tonnage, isitifiketi sokuqondisa, izitatimende zokuthobela umthetho, izinhlelo, kanye nemibhalo yabasebenzi.
Surveys kanye Crew Nationality
Imikhumbi kufanele ihlukaniswe ngenye yezinhlangano ezihlukaniswa ngokusemthethweni (isb., ABS, LR, BV, DNV GL, RINA). Ngemikhumbi engaphezu kweminyaka eyi-15, kungase kucelwe olunye ucwaningo lokubhalisa ngaphambilini.
Ukuze ubuzwe abasebenzi, ukapteni kanye nabasebenzi abangu-30% kumelwe babe abantu baseYurophu noma abantu bamazwe akhuluma isiPutukezi. Ukukhululwa kungasebenza ngezizathu zokuzulazula nezokuphepha, ngaphandle kwemikhawulo kwabanye osolwandle.
Ukusebenza nezinye Izinzuzo ze-MAR
Ngisho noma umnikazi webhizinisi kungeyona i-MIBC, imikhumbi ebhaliswe ngo-MAR iyazuza kulokhu:
- Isitifiketi/Amadokhumenti: Yonke imihlangano yezizwe eyamukelwa yiPortugal isebenza emikhunjini ebhaliswe ngokusemthethweni i-MAR. UMAR usohlwini olumhlophe lweMemorandamu Yokusebenzisana yaseParis, ebonisa ikhwalithi ephezulu. Izitifiketi zikhishwa ngefomethi ye-e.
- Izindlu ezibolekiwe: Izikweletu zezindlu zingalawulwa yinoma yimuphi umthetho wangaphandle.
Ukubhaliswa Kwezikebhe Zezentengiselwano
I-Madeira futhi iyinketho ekhangayo yokubhaliswa kwe-yacht yezentengiselwano.
Ukufaneleka kanye Nemibhalo
Izikebhe zezentengiselwano ezinobude obuphakathi kwamamitha angu-7 no-50 kanye nomthamo omkhulu wabagibeli abangu-12 kanye nezisebenzi ziyafaneleka. Amadokhumenti afana nemikhumbi yezentengiselwano kodwa ahlanganisa izidingo ezithile ze-yacht ezifana Nemvume Yesibonelo, Isitifiketi Somakhi, Umbiko Wocwaningo Lwesikhathi Samanje, Isitifiketi Sokuhlolwa Kohlobo lwe-CE, Ilayisensi Yesiteshi, nezithombe ezinemibala zesikebhe.
Crew Nationality for Yachts
Ezikebheni zezentengiselwano, izidingo zobuzwe zamalungu ezisebenzi ngokuvamile zivumelana nezimo. Nakuba umthetho ojwayelekile we-MAR wemikhumbi yezentengiselwano usebenza, ukuyekwa kunganikezwa ukuze kulungiswe okusemthethweni.
Intela kanye Nezinzuzo Zokusebenza zamaYachts
Izikebhe zezentengiso ezibhaliswe ngaphansi kwe-MAR zijabulela:
- Izinzuzo Zentela Yabasebenzi: Ukukhululwa enteleni yemali engenayo yamalungu ezisebenzi kanye nezindleko ezincishisiwe zomphakathi (2.7%).
- Ukufinyelela: Ukufinyelela okugcwele emanzini aseYurophu nawamazwe ngamazwe.
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