VAT ku Germany. Ziziphi iirhafu e Germany? VAT yokubuyiselwa

EJamani lizwe ecebe i-European Union. Qho ngonyaka etsala inani elikhulu abatyali-mali. Esinye sezizathu eziphambili ezibangela zotyalo nomtsalane eJamani wakhetha inkqubo yerhafu. Nangona, yintoni irhafisa kufuneka uhlawule eJamani, ngokunjalo zonke iimpawu zabo, abatyali ezivela kulo lonke ihlabathi zisebenzisa umsebenzi wayo Business Corporate kummandla we-Federal Republic of Germany. Kukho iindidi ezintathu iirhafu ezifumaneka ku Germany:

• irhafu yengeniso;
• iirhafu asingabo intengiselwano;
• iirhafu zepropati.

Irhafu kwiintengiselwano

Olu didi lwe rhafu German kufuna ingqalelo enkulu. Kukho iindidi ezimbini irhafu yingisela. Uhlobo lokuqala - yinto irhafu-ntengo, kwaye eyesibini - irhafu.

VAT eJamani akukho ephantsi okanye phezulu. EYurophu kukho amazwe apho ixabiso added tax liphantsi kwe eJamani, kunye nabo apho lidlula izinga waseJamani.

irhafu ukwenzela ukuthenga ipropati - umohluko. avareji ubungakanani yabo phakathi amane anesihlanu ekhulwini kwi-avareji, kuxhomekeka kuloo mmandla. E Berlin isebenza liphezulu izinga irhafu - ngesantya ngeepesenti ezintandathu.

Value added tax

VAT ku Germany, njengoko kumazwe amaninzi EU, ibandakanya amazinga ezintathu:

1. Ukwehla.
2. Zero.
3. Base.

Ubungakanani izinga isiseko yi-19 ekhulwini, ngoxa ephantsi - 7 ekhulwini.

Ebaliweyo yerhafu kumazwe rate zero kwi ixabiso. Kwiimeko apho umthengisi iphetshana lokuziswa invoyisi ibonisa ixabiso leempahla, kuthathelwa ingqalelo irhafu ixabiso, umthengi nga abuyisele le VAT kwi ekubuyeni kwakhe ezweni lakhe. Kwakhona bakhululwe irhafu ngexabiso sifakwe womkhwetha Federal Republic of Germany, kunye neearhente ze-inshorensi.

Ukuncipha izinga VAT eJamani isetyenziswa zorhwebo esisiseko yi ukutya kubalulekile (kungabandakanywa iziselo), apho engeniswe ngaphakathi kummandla amasiko zaseJamani. Ukongeza, i-value added tax ngomlinganiselo ezisixhenxe pesenti ixabiso elipheleleyo lempahla kunye uhlawule okukhona ukutya. Izinga ezisisiseko VAT lisetyenziswa kuzo zonke ezinye iimeko. VAT eJamani kwipropati iya kuhlawuliswa ngokomlinganiselo devyatnadtsatiprotsentnoy elifanayo.

Inkqubo ukuhlawula irhafu ngqo, nto leyo irhafu ixabiso, kunye nobukhulu zazo eJamani, njengokuba kwamanye amazwe aseYurophu Union, ilawulwa yimigaqo-European Union yamkela Directive 112 ka-2006.

Irhafu yengeniso

E eJamani, kukho isibophelelo onqongopheleyo unlimited ukuba uhlawule irhafu yengeniso. Udidi lokuqala luquka ingeniso evela kwimithombo eJamani okwesibini - kwingeniso efunyenwe yi ehlabathini. Berhafu ne liabilities asinamali German abahlala imibutho engenzi-nzuzo, amaziko aphantsi kolawulo lukarhulumente, kwakunye neenkampani zangaphandle ngaphandle indawo esisigxina kummandla Federal Republic of Germany.

Ukususela ngo-2008, izinga irhafu lihlile kakhulu - ukusuka kuma-25 ukuya kwi-15 ekhulwini. Ngoku, izinga olusebenzayo imalunga 30 ekhulwini ukususela werhafu unyanzelekile ukuba ahlawule le mali karhulumente sisasetyenziswayo igalelo emihlanu enesiqingatha pesenti, kwakunye irhafu kamasipala, imali leyo kumazwe ezahlukeneyo ekungabonini ukusuka elinesine ukuya elinesixhenxe ekhulwini.

Njengoko ixabiso kuhlawulwa added tax laseFederal Republic of Germany

Olu hlobo lwerhafu ngqo kufuneka zihlawulwe rhoqo ngenyanga. Othengisayo ukudlulisela anenani elifunekayo imali kwibhajethi kwangolo suku wathumela Bill ukuya umthengi.

Emva kokuba nkampani wangena kwirejista, Kothi, kwisithuba seminyaka emibini, thumela pre-izibhengezo kwi kubungakanani value added tax, abasemagunyeni yerhafu lizwe. The State unelungelo ukulandisa ixesha elisikelwe ukungeniswa izibhengezo iintsuku ezimashumi mathathu. Le nkampani unyanzelekile ukuba yonke idatha ukuba ahlawule value added tax ekupheleni konyaka ngamnye.

ixabiso Ngenisa added tax

Kukho iinkampani ukuba ndingosemthethweni akakwazi ukuhlawula VAT eJamani. izinga VAT eJamani yokungenisa kuxhomekeke izinga isicelo. Ngelo xesha xa impahla evela kwamanye amazwe awele umda eJamani, mayingabi sakhululwa ibuyiselwe. Umthengi bangathatha iimpahla kuphela emva byi zonke izinto eziyimfuneko iintlawulo amasiko :

• value added tax;
• umsebenzi namasiko;
• yempahla (ukuba kuyimfuneko).

Ukubalwa ukungenisa VAT

izinga VAT eJamani yokungenisa kuxhomekeke ixabiso amasiko kwempahla, kwakunye yonke imisebenzi kunye nerhafu yezonwabisi, eye yahlawulwa emdeni. Bala VAT inokuba ngenxa wokubala ilandelayo:

_VAT = P (TA + P + A) / 100 * _VAT apho

• P _VAT - mali ka-value added tax;
• TC - ixabiso nezithethe impahla;
• P - isixa imisebenzi namasiko;
• A - ubungakanani izinto zekhaya umsebenzi;
• _VAT - izinga value added tax.

Umzekelo yokubala yokungenisa irhafu-ntengo

Ixabiso elinye iyunithi imveliso Euro 100. Total bafakiwe iiyunithi amawaka 50. Le ntlawulo 0,15% yeendleko zizonke zonke iimveliso. Le mveliso ayikho excised.

Kuxhomekeka koko isicelo rate, isixa-VAT kungabalelwa ngeendlela ezimbini.

Ukuba izinga isiseko izinga VAT kwi eJamani 951 000 425 euro:

_VAT R = (100 * 50 000 100 * 50 000 * 0,0015) * 0,19 = 951.425 euro.

Ukuba iimpahla emalifakwe imadlana izinga, ubungakanani value added tax iya kulingana 350 amawaka 525 euro:

_VAT R = (100 * 50 000 100 * 50 000 * 0,0015) * 0,07 = 350.525 euro.

ixabiso Export added tax

Value added tax kwi ukuthunyelwa kwempahla evela kwilizwe ngo-99% yamatyala oluqhutywa ekusetyenzisweni zero umdla irhafu rate. Nangona kunjalo, kukho iimeko apho umthengi unyanzelekile ukuba ahlawule irhafu. Ngokomzekelo, xa uthenga impahla nge kwifandesi online.

Kuyenzeka ukuba zithetha-thethane umthengisi malunga nendlela ukuthengisa imveliso atshiphu, - ngaphandle VAT. Kodwa oku kuya kufuneka ukuba benze uzakufun aukugqithisa esidlangalaleni. Kulo meko, umthengi ithatha zonke iingozi wo yingisela.

VAT eJamani zothunyelo ibalwa yi indlela efanayo njengoko value added tax xa ungenisa impahla.

VAT yokubuyiselwa

Non-umhlali eJamani inelungelo ukubuyisela imali echithwa xa kuhlawulwe ixabiso added tax. Kuba imbuyiselo iimpahla lomthengisi inoxanduva. Ukwenzela ukunciphisa inani iingxaki abathengisi eJamani akusekho ukongeza VAT ukuba iindleko zizonke yempahla bathengisa. Ngenxa yoko, umthengi ngokuyimfuneko ukubuyisela imali. Wamane nje imali ngaphantsi. Kodwa ke kukho enye ngaphandle - ukuthengwa isithuthi eJamani.

Ukuba kukho imfuneko, ukuba babuyele irhafu, kufuneka sikhumbule ukuba ukuze siwenze a non-umhlali European Union, okanye EU ummi, ukuba unalo inombolo VAT engaphakathi.

Ukongeza, kukhankanywa kufuneka senziwe yokuba kukho ukunqongophala okukhoyo imali umsebenzi-mahala eziinkozo ofunyanwa njengoko imbuyiselo value added tax. Ukuba kuyimfuneko ukuba babuyele intywenka yemali, ngoko ke umthengi kufuneka ahlawule umsebenzi amasiko.

irhafu yengeniso

Olu hlobo lwerhafu lihlawulwe, kunye nabahlali kunye non-abahlali eJamani. Bonke ahlawule ngaphandle irhafu kwakhona intlawulo 5.5 ekhulwini le mali.

Germany ithathwa ukuba babe abantu abahlala emzimbeni, ngubani na impahla engenakususwa kwi ummandla kaRhulumente, okanye uhlala kweli lizwe ngenxa iinyanga ezintandathu okanye ngaphezulu.

Izinga kungaba:

• 0%;
• 14%;
• 23,97%;
• 42%;
• 45%.

Kodwa izinga lerhafu ingahluka iziko apho isicelo (Mhlawuli omnye okanye isibini).

Ukuba irhafu ihlawulwe ngumntu omnye, imali umbundu 13 amawaka 469 kowethu, 52 000 881 euro euro 250 000 730 ngenxa izinga lerhafu 14 ekhulwini, 23,97 pesenti ne 42 ekhulwini ngokulandelelana. Ukuba ingeniso engaphezulu abanophawu 250 amawaka 730 euro, wasebenzisa 45 rate ekhulwini ngalinye. Inzuzo phambi 8000 354 euro rhafu. Kuba izibini ezitshatileyo isixa zisembundwini - kabini.

tax kumiswe

Izinga olusebenzayo kwiinzala kubahlali yi 26,36 ekhulwini, kodwa kufuneka sikhumbule ukuba izinga yi-25 ekhulwini, kanti ezinye pesenti 5.5 nganye - nomnikelo nobunye.

Kuba non-abahlali Germany isicelo ngqo izinga 26,38 ekhulwini. Kwakhona, izinga zero lwerhafu kubonelelwa. Ukongeza, non-abahlali ziya mababuyekezwe 40 pesenti irhafu ehlawulwa ngabo.

Ongenayo non-abahlali irhafu ngesantya 15,83 ekhulwini. Umnini Federal Republic of Germany, abahlali rhafu.