Ukuthumela iVAT - kunzima kakhulu

Irhafu yongezwa yintengo yinkcazelo ebalulekileyo kumntu-akhawunti osebenza kwirejista yerhafu. Mhlawumbi, iirhafu ezimbini kuphela zenza inani elikhulu leengxabano zerhafu - irhafu yerhafu kunye ne-VAT. Ukuba umhlaba, izithuthi, ukuxhamla, kunye neerhafu zerhafu zorhafu kufuneka zihlawulwe ngamashishini asebenza kwiintlobo ezithile zomsebenzi okanye ezineentlobo ezithile zepropati, ezi ntlawulo zombini - inzuzo kunye ne-VAT - mazihlawulwe yiyo yonke imibutho yezorhwebo ngokusekelwe kwi-OST, kungakhathaliseki ifomu Ipropati enepropati okanye uhlobo lomsebenzi. Zonke iifom zokubhaliweyo zengxelo yokubhaliswa kwemali kunye nokubuyiselwa kwemali ye-VAT ngenye yezona zinto zibalulekileyo kwaye zidla ixesha elidlulileyo lomgcini-mali kwikharityhulam elizimeleyo. Imibutho emikhulu yokuqhuba le mi sebenzi kaninzi iqeshe i-unit unit ehlukeneyo.

Kwiimeko apho sihlawula i-VAT

Cinga ngamacala aqhelekileyo xa kukho isidingo sokubala i-VAT yokuhlawula ibhajethi:

• Ukuthengiswa kwempahla, umsebenzi, iinkonzo;
• Imbuyiselo yokuhlawulwa kwangaphambili kumthengi;
• Ukubuyiswa kwe-VAT ngokumalunga nokuthengiswa kwe-asethi efunyenwe ngaphambili (kungakhathaliseki ukuba yayiyingozi okanye ayikho);
• Imali yeVAT kwiindleko zokwakha, umsebenzi owenziweyo.

Ngoku ke qwalasela nganye imeko kunye kwaye ngokukhawuleza ubonise ukuba yiziphi ii-VAT ezingenayo eziza kubakho kule ndawo okanye kwimeko. Andiyi kunika ii-akhawunti kwii-akhawunti ezithile, kuba ziyakwazi ukuhluka kumashishini ahlukeneyo.

Ukufezekiswa kwempahla, imisebenzi, iinkonzo

Nayiphi na ishishini loshishino lisebenzisa lo msebenzi kumsebenzi walo, kuba akunakwenzeka ukufumana umphumo obalulekileyo kunomsebenzi - inzuzo, ngaphandle kokuqonda ukuzaliseka kwemisebenzi, iinkonzo okanye iimpahla. Iimpapasho ze-VAT ngexesha lokuphunyezwa ziya kuba ngale ndlela:

• Д62 - К90.01 - thengisa impahla, umsebenzi, inkonzo;
• Д90 - К68.02 - i-VAT ehlawulisiweyo kwisabelo-mali. Kucingwa ukuba yindlela yokwandisa imali yokuthengisa ngo-18%.

Imbuyiselo yokuhlawulwa kwangaphambili kumthengi

Njengoko uyazi, xa ufumana imali ngaphambili kunomhla wokunikezela nayiphi na inkonzo, ukwenza imisebenzi eyahlukeneyo okanye ukuthengisa izinto, umthengisi kufuneka akhokhe ixabiso le-VAT ethathelwe kwintlawulo efunyenwe kwangaphambili kwibhajethi. Kule meko, ukuthunyelwa kufuneka kube ngolu hlobo lulandelayo:

• D51 okanye 50.01 - K62 - imali yafunyanwa kumthengi kwiakhawunti yokuhlawula;
• Д76А - К68.02 - I-VAT yongezwa kwibhajethi ukusuka kwisixa esingaphambili. Kuqwalaselwa ngolu hlobo nge-formula 18% / 118%. Oko kukuthi, inani lexesha eliphambili kufuneka liphindwe ngo-18 kwaye lihlulwe ngo-118, okanye ngokuphambene noluhlu - kuqala ukwahlula, kwaye lwandiswe.

Ukubuyiswa kwe-VAT ngokumalunga nokuthengiswa kwe-asethi efunyenwe ngaphambili (kungakhathaliseki ukuba yayiyingozi okanye ayikho)

Ngokweziqendu 2 ze-RF Code Tax, ukuthengiswa kwexabiso le-asethi esithengiweyo ngaphambili kuthathwa njengengeniso ephantsi kwe-VAT. Kwale meko, ukubuyiswa kwe-VAT kufuneka kwenziwe zombini ngamashishini kulawulo jikelele, kunye neenkqubo zerhafu ezilula "kwiindleko zokunciphisa iindleko". Emva koko, bekunye, xa befumana i-asethi echanekileyo ngesiseko se-invoyisi esikhutshwe ngumthengisi, bathathe le VAT njengendleko yokunciphisa isiseko sokuhlawulwa irhafu. Ukufakwa kwe-Akhawunti ye-VAT kulandelayo:

• D91.02 - K01 - ukwehliswa kwexabiso kwixabiso lembali;
• D02 - K91.01 - inani lokunciphisa ixabiso le-OS eliye lakhutshwa;
• D76 - K91.01 - iimali ezivela ekuthengisweni kwe-OS zichongiwe;
• I-D91 - K68.02 - I-VAT ityala ngokuhlawula ibhajethi.

I-VAT eyongezelelweyo kwiindleko zomsebenzi wokwakha ozenzayo

Xa besenza umsebenzi wokwakha kwiimfuno zabo ngokwamandla abo (okubizwa ngokuba yi-hoszposobom), amashishini anyanzelekile ukuba ahlawule i-VAT malunga neendleko zonke zokwakha nokwakhiwa kwemisebenzi. Kwerhafu enye iyahlawulwa kwisantya se-18%. Ukuthunyelwa kwezi zilandelayo:

• I-D19 - K68.02 - I-VAT ityala ngokuhlawula ibhajethi.

Ziziphi iimeko apho sithatha i-VAT ukuba ihlaliswe?

Kodwa irhafu eyongeziweyo yerhafu ayimfuneko kuphela ukuba ihlawulwe kwibhajethi. Inokuphindwa kwakhona-oko kukuthi, ukunciphisa imali ehlawulelwa kwibhajethi ngemali esele ikhokhelwe kumthengisi wemisebenzi, iimpahla, iinkonzo okanye i-assets fixed. Ukongezelela, ukubuyiselwa kwemali ye-VAT kwenzeka xa uhlawula ukuhlawula kwangaphambili okufunyenwe kumthengi, okwenziwe xa uthengisa imisebenzi, iimpahla, iinkonzo kuyo. Ukongeza, kunokwenzeka ukubuyisela i-VAT ehlawulwa ngaphambili kwixabiso lomsebenzi wokwakha owenziwa ngumqeshi. Ukwenza oku, nangona kunjalo, kuyimfuneko ukugcina imithetho emininzi. Kodwa apha sithetha nje ngeposi, ngoko siya kubuyela kubo. Ngoko, makhe siqwalasele iziganeko ezintathu zokubuyiswa kwe-VAT.

I-VAT offset xa kuthengwa iimpahla, imisebenzi, iinkonzo

Iimpapasho ze-VAT zalo msebenzi zilula:

• Д08,10,26,20,23,41 - К60 - iimpahla, imisebenzi, iinkonzo ezifunyenwe kumthengisi;
• Д68.02 - К19 - Imali ye-VAT ebanjwe ngumthengisi xa kuthengwa iimpahla, iinkonzo okanye ukusebenza ngokusekelwe kwikhowudi yakhe incitshisiwe. Kule meko, umqathango onyanzelekileyo wokuhlawula i-VAT yinto esebenzayo, iimpahla, iinkonzo, i-asethi okanye izinto eziphathekayo zithathwa ingqalelo.

Ukucinywa kwe-VAT eyayihlawulwa ngaphambili ekufumaneni ukuhlawula kwangaphambili

Kule meko, i-VAT eya kuhlaziywa ithathwa kwinyanga apho ifunyanwe ngaphambili kwintlawulo evela kumthengi ivalwe ngumsebenzi kwidilesi yakhe. Iimpapasho ze-VAT ngexesha elifanayo:

• Д62 - К90.01 - ukuthengiswa kweenkonzo, impahla, isebenza kwidilesi yomthengi ibonakalisiwe;
• Д68.02 - К76АВ - inani le-VAT, eliye lafakwa ngaphambili kwixabiso lemali, liyakwamkelwa kwi-offset.

Ukubuyiselwa kwe-VAT ngokuzimela ngaphandle kokwenza umsebenzi wokwakha nofakelo (ngendlu)

• D68.02 - K19 - inani le-VAT elongezelelweyo kwangaphambili ukusuka kwisixa somsebenzi wokwakha kunye nofakelo olwenziwa ngumqeshi lwamkelwe ngokuncitshiswa. Imfuneko ebangelwa ukukhutshwa okunjalo yimeko yokuhlawula le mali ye-VAT kwisabelomali.