Ukuthumela i-VAT - kunzima kangaka

I-value-added tax iyisihloko esiyinkimbinkimbi kumuntu we-akhawunti osebenza embusweni omkhulu wentela. Mhlawumbe, izintela ezimbili kuphela ezibangela izinkinga ezinkulu zentela - intela yentela kanye ne-VAT. Uma umhlaba, ezokuthutha, ezokuxhaswa, kanye nezintela zokusetshenziswa kwemithombo yamaminerali kufanele zikhokhwe ngamabhizinisi asebenza ezinhlotsheni ezithile zomsebenzi noma abe nezinhlobo ezithile zempahla, lezi zintela ezimbili - izinzuzo kanye ne-VAT - kumele zikhokhwe yizo zonke izinhlangano zezohwebo ngokusho kwe-OST, kungakhathaliseki ukuthi ifomu Impahla enomnikazi noma uhlobo lomsebenzi. Yonke imisebenzi yokungena kwe-accounting ye-accounting kanye nokubuyiselwa kwemali ye-VAT ingenye yemisebenzi ebaluleke kunazo zonke futhi esebenzisa isikhathi esiningi isikhathi somuntu we-akhawunti kwi-balance sheet emele. Izinhlangano ezinkulu zokuqhuba lezi zisebenzi zivame ukuqasha abasebenzi abahlukene.

Kumaphi amacala esiwakhokhela i-VAT

Cabanga ngezimo ezivame kakhulu lapho kunesidingo sokubala i-VAT yokukhokha kwisabelomali:

• Ukudayiswa kwempahla, umsebenzi, amasevisi;
• Imbuyiselo yokukhokha kusengaphambili kusuka kumakhasimende;
• Ukubuyiselwa kwe-VAT ngokuphathelene nokuthengiswa kwefa elisetshenziswe ngaphambili (kungakhathaliseki ukuthi lizimele noma cha);
• Ukuvota kwe-VAT ngokwezindleko zokwakha, umsebenzi owenziwe ngokwakho.

Futhi manje cabanga ngecala ngalinye ngokuhlukile futhi ubonise ngokushesha ukuthi yiziphi izifakiwe ze-VAT ezizoba kulokhu noma kunjalo. Ngeke nginikeze ama-akhawunti angaphansi kwamanye ama-akhawunti, ngoba angahluka kumabhizinisi ahlukene.

Ukugcwaliswa kwempahla, imisebenzi, amasevisi

Noma yiyiphi ibhizinisi lebhizinisi lisebenzisa lo msebenzi kumsebenzi wayo, ngoba akunakwenzeka ukuthola umphumela obaluleke kunawo wonke womsebenzi - inzuzo, ngaphandle kokuqaphela ukufezeka kwemisebenzi, amasevisi noma izimpahla. Ukuthunyelwa kwe-VAT ngesikhathi sokuqaliswa kuzoba kanje:

• Д62 - К90.01 - uthengise izimpahla, umsebenzi, isevisi;
• I-Д90 - I-6868 - i-VAT ekhokhisiwe kwisabelomali. Kubhekwa njengendlela yokwandisa inani lokuthengisa ngo-18%.

Imbuyiselo yokukhokha kusengaphambili kusuka kumakhasimende

Njengoba wazi, uma uthola imali ngaphambi kwosuku lokunikeza noma yiziphi izinsizakalo, ukwenza imisebenzi ehlukahlukene noma ukuthengisa izimpahla, umdayisi kufanele akhokhe inani le-VAT elisuswe ekukhokheni okutholiwe kusabelomali. Kulokhu, ukuthunyelwa kufanele kube kanje:

• I-D51 noma i-50.01 - K62 - imali itholwe kumakhasimende ku-akhawunti yokukhokha;
• Д76АВ - К68.02 - I-VAT yengezwe kwisabelomali kusukela kusamba semali esengaphambili. Kucatshangwa kuleli cala nge-formula 18% / 118%. Okungukuthi, inani lesandulela kufanele landiswe ngu-18 futhi lihlukaniswe ngu-118, noma ngokuphambene nalokho - ukwahlukana kokuqala, bese uphindaphinda.

Ukubuyiselwa kwe-VAT ngokuphathelene nokuthengiswa kwefa elifunyenwe ngaphambili (kungakhathaliseki ukuthi lizimele noma cha)

Ngokusho kweNgxenye 2 ye-RF Tax Code, ukuthengiswa kwefa elisetshenzisiwe ngaphambilini kuthathwa njengenzuzo etholakala ku-VAT. Futhi kulokhu, ukubuyiselwa kwe-VAT kufanele kwenziwe kokubili ngamabhizinisi kuhulumeni jikelele, futhi ohlelweni lwentela olulula lula "imodi yokunciphisa izindleko" imodi. Ngemuva kwalokho, nabo kanye, lapho bethola imali esetshenzisiwe ngesisekelo se-invoyisi ekhishwe umthengisi, bathathe le VAT njengezindleko ezinciphisa isisekelo esikhokhiswayo sentela eyodwa. Okufakiwe kwe-akhawunti ye-VAT kunjengoba:

• D91.02 - K01 - ukwehla kwenani lempahla kwizindleko zomlando;
• I-D02 - K91.01 - inani lokunciphisa okwenziwe kule OS likhishiwe;
• I-D76 - K91.01 - imali evela ekuthengisweni kwe-OS iye yabizwa;
• I-D91 - K68.02 - I-VAT ikhokhiswa ukukhokhwa kwesabelomali.

Ukuvota kwe-VAT ngokwezindleko zomsebenzi wokwakha owenziwe ngokwakho

Lapho benza umsebenzi wokwakha ngezidingo zabo siqu ngamandla abo (okuthiwa i-hoszposobom), amabhizinisi aphoqelekile ukuthi akhokhe i-VAT yonke imali yokusebenza nokukwakhiwa. Ngentela efanayo ikhokhiswa ngesilinganiso se-18%. Ukuthunyelwa kunjengokulandelayo:

• I-D19 - K68.02 - I-VAT ikhokhiswa ngokukhokhwa kwesabelomali.

Kuziphi izimo esithatha i-VAT ukuze sikhiphe?

Kodwa intela eyongezwayo ayikho nje kuphela edingekayo ukuthi ikhokhwe kwisabelomali. Kungabuye kubuyiselwe - okungukuthi, ukunciphisa inani elikhokhwa kwisabelomali ngemali esivele ikhokhwe kumhlinzeki wemisebenzi, izimpahla, amasevisi noma impahla ehleliwe. Ngaphezu kwalokho, ukubuyiselwa kwemali ye-VAT kwenzeka uma kuqeda ukukhokha kusengaphambili okutholiwe kumakhasimende, okwenziwe lapho kuthengisa imisebenzi, izimpahla, amasevisi kuwo. Ngaphezu kwalokho, kungenzeka ukubuyisela i-VAT ekhokhelwe ngaphambili kubalomsebenzi wokwakha owenziwa ngumqashi. Ukuze wenze lokhu, noma kunjalo, kubalulekile ukugcina imithetho eminingi. Kodwa lapha sikhuluma ngokuthunyelwa, ngakho-ke sizobuyela kubo. Ngakho-ke, ake sicabangele amacala amathathu okubuyiswa kwe-VAT.

I-VAT offset uma uthenga izimpahla, imisebenzi, izinsizakalo

Ukuthunyelwa kwe-VAT yalo msebenzi kulula:

• Д08,10,26,20,23,41 - IK60 - izimpahla, imisebenzi, izinsizakalo ezitholwa kumphakeli;
• Д68.02 - К19 - inani lemali le-VAT elithathwa ngumphakeli lapho kuthengwa izimpahla, izinsizakalo noma ukusebenza ngokusekelwe kwe-invoyisi yayo kuncishisiwe. Kulesi simo, isimo esibophezelayo sokuqeda i-VAT yiqiniso lokuthi ukusebenza, izimpahla, amasevisi, izimpahla ezihleliwe noma izinto eziphathekayo kuthathwa njenge-akhawunti.

Ukumiswa kwe-VAT eyayikhokhwa ngaphambilini lapho ithola ukukhokhelwa kusengaphambili

Kulesi simo, i-VAT yokucutshungulwa ithathwa ngenyanga lapho inkokhelo eyatholwa ngaphambilini evela kumakhasimende ivaliwe ukuqaliswa ekhelini lakhe. Ukuthunyelwa kwe-VAT ngesikhathi esifanayo:

• Д62 - UK90.01 - ukudayiswa kwemisebenzi, izimpahla, ezisebenza ekhelini lamakhasimende kubonakala;
• Д68.02 - К76АВ - inani le-VAT, elakhiwe ngaphambili kusamba semali esengaphambili, lamukelwe nge-offset.

Ukubuyiswa kwe-VAT ngokuzimela okwenziwe imisebenzi yokwakha nokufaka (ngendlu)

• I-D68.02 - K19 - inani le-VAT elitholiwe ngaphambilini kusukela emalini yomsebenzi wokwakha nokufaka okwenziwa ngumqashi lamukelwe ukukhishwa. Okudingekayo ukukhipha okunjalo isimo sokukhokha le mali ye-VAT kwisabelomali.