IKhomishini yaseYurophu iye yabonisa uphononongo olunebhongo lomthetho weVAT ngaphakathi kweManyano yaseYurophu, ngenjongo ecacileyo yokuziqhelanisa nemingeni ebangelwa luqoqosho lwedijithali nokuqinisekisa ukusebenza kakuhle okukhulu ekuqokeleleni irhafu. Le ndlela, ifakwe phantsi kwento ebizwa ngokuba yi-Life regulatory package, ibandakanya ukwamkelwa kwe Umyalelo omtsha kunye nemimiselo emibini, eya kuphawula phambi nasemva kulawulo lwale rhafu kuwo onke amazwe angamalungu.
Ngexesha leminyaka, I-VAT ibibuhlungu kakhulu kuzo zombini ulawulo lwerhafu kunye namashishini, ngakumbi kumda kunye nomxholo wedijithali. Ngale mithetho emitsha, iBrussels ifuna ukwenza lula iinkqubo, ukuqinisa ukulwa nobuqhetseba, kunye nokuphucula izibophelelo zokunika ingxelo ezinxulumene neentengiselwano zorhwebo ngaphakathi kweManyano.
Isakhelo esitsha somthetho se-VAT yedijithali
Ngokusebenzisa i-Directive (EU) 2025/516 kunye neMimiselo (EU) 2025/517 kunye ne-2025/518, I-EU yazisa iinguqu ezibalulekileyo kulawulo nakulawulo lwe-VAT. Iphakheji ye-Vida iphendula imfuno yemimiselo yerhafu ukugcina isantya sedijithali, ukujongana nemiba ephambili efana nokuhanjiswa kwexesha langempela lolwazi, ukusetyenziswa ngokubanzi kwe-invoyisi ye-elektroniki, ukulawulwa kweeplatifti zedijithali, kunye nokuhlanganiswa kweendlela zokuthenga enye-stop ukwenza lula iinkqubo kumashishini kunye nabemi.
Enye yeentsika ezibalulekileyo ukuphunyezwa kokunikezelwa kolwazi lwedijithali ngexesha lokwenyani, nto leyo eya kuvumela iLungu States ukuba data up-to-date kwintengiselwano intra-Community. Lo matshini uza kuthatha indawo kancinane kancinane kwingxelo yesishwankathelo ekufuneka abasebenzi ngoku bangenise, ngaloo ndlela kukhawuleziswe ukubonwa kwezinto ezitenxileyo ezinokubakho okanye ubuqhophololo berhafu.
Kwakhona, I-invoyisi ye-elektroniki isembindini wenkqubo entsha. Ukusukela ngoku ukuya phambili, iya kuba yifomati engagqibekanga yeentengiselwano ezininzi, kwaye kufuneka ihambelane nemigangatho yaseYurophu malunga nolwakhiwo lwedatha kunye nokuhanjiswa. Oku akuyi kwenza ukuba ulawulo lwerhafu lube yinto ezenzekelayo ngakumbi, kodwa kuya kuququzelela ukutsalwa kwe-VAT kunye neenkqubo zembuyekezo kumashishini nakubantu abaziqeshileyo.
Ngokubhekiselele kwi-ecosystem yedijithali, amaqonga e-intanethi, ngakumbi lawo alamla kwiinkonzo ezifana nerenti yendawo yokuhlala okanye uthutho lwabakhweli bomhlaba, aya kuba nako. imisebenzi emitsha yokunika ingxelo kwaye, phantsi kweemeko ezithile, baya kuthathwa njengoxanduva lwemali kwimisebenzi elawulwayo.
Umyalelo (EU) 2025/516: ukwenza lula kunye nokungafihli
Lo myalelo uthatha ukuqhubela phambili okubonakalayo ekunciphiseni imithwalo yaseburhulumenteni kunye nokuzinikela okucacileyo ekuhleni. Umbhalo osemthethweni ulungelelanisa iimfuno zokubonelela ngedatha kwizinto eziyinyani kuqoqosho lwentsebenziswano, ukunciphisa imfuno yokubhaliswa kwerhafu kumazwe amaninzi kwiinkampani ezisebenza ngaphaya kwemida. Ngolwazi oluthe kratya malunga nezibophelelo zabasebenzi abazisebenzelayo kwicandelo ledijithali, unokujongana nenqaku lethu ikhithi yedijithali yee-freelancers.
Ngaloo nto, iinkampani ezithengisa okanye ezibonelela ngeenkonzo kwamanye amazwe e-EU Baya kukwazi ukusebenzisa inkqubo eguquguqukayo ngakumbi, ekubeni iinkqubo zolwazi zelizwe kufuneka zisebenzisene kwaye zihambelane nemodeli entsha yaseYurophu. Umyalelo ngokuthe ngcembe ususa uxanduva lokungenisa iingxelo ezishwankathelayo zentengiselwano yangaphakathi kuluntu, ngaphandle kokuba iimfuno zengxelo yedijithali yexesha lokwenyani ziyahlangatyezwa.
I-protagonist enkulu, ngaphandle kwamathandabuzo, ukutyhala kwi-invoyisi ye-elektroniki. Amazwe angamaLungu anokufuna ukusetyenziswa kwawo ngokubanzi, kwaye ii-invoyisi kufuneka zikhutshwe kwifomathi esemgangathweni, eyakhiwe ngombane. Oku kuthetha ukuba, ukuze kwenziwe ibango lembuyekezo yerhafu okanye exhuzulwayo, kuya kubaluleka ukuba kubekho i-invoyisi engqinelana nemigaqo emitsha. Ukusetyenziswa kwezinye iifomathi kuya kuvunyelwa kuphela kwiitransekshini kwilizwe elinye, ukuba kuvunyelwe ngumthetho wesizwe.
Olunye uphuhliso olufanelekileyo kukwandiswa kwe inkqubo yefestile enye (OSS/IOSS), ngoku eza kuhlawulela ukuhanjiswa kwempahla yangaphakathi kwiinkampani zangaphandle ukuya kubathengi bokugqibela, kunye nezibonelelo ezitsha zolawulo lwempahla yenkampani edluliselwe phakathi kwaMazwe angamaLungu. Lo mlinganiselo wenzelwe ukwenza lula ubomi kumashishini athengisa kumazwe amaninzi, ebavumela ukuba baxele iirhafu zabo ngeqonga elinye.
Isicatshulwa sikwabonelela, ukupheliswa ngezigaba kwezivumelwano zestokhwe, kude kube ngoku ivumele ubukho besitokhwe kwamanye amazwe ngaphandle kokuchaza isibhengezo se-VAT sangoko. Ezi zivumelwano azisayi kuphinda zimiselwe ngokusesikweni ukususela nge-30 kaJuni ngo-2028, kwaye ziya kuyekwa umphelo ekupheleni kukaJuni ka-2029.
Ekulweni nobuqhetseba, ulawulo kwiiplatifti zedijithali ziyaqiniswa, zicinga ukuba zinoxanduva lwe-VAT ngaphandle kokuba kukho ubungqina obuthembekileyo bokuba inkonzo inikezelwe ngokuthe ngqo ngumboneleli wokuqala. Ngokunjalo, iimeko kunye nolawulo lokutsalwa kwerhafu kunye namabango ziyaqiniswa.
Ummiselo (EU) 2025/517: ukutshintshiselana ngokufanelekileyo kolwazi
Ngalo mmiselo, IBrussels ijolise ekuphuculeni intsebenziswano yolawulo kulawulo lwe-VAT, ngokuseka inkqubo ye-elektroniki ephakathi (VIES central) eya kulawula utshintshiselwano lwedatha phakathi kweenkqubo zesizwe zaMazwe angamaLungu. Ngale ndlela, iziphathamandla zerhafu zamazwe ahlukeneyo ziya kukwazi ukusebenzisana ngokusondeleyo ukuchonga ukuthengiselana okungaqhelekanga ngexesha langempela kunye nokuqinisekisa ulwazi olunikezwa ngabahlawuli berhafu.
Le modeli intsha ifuna amazwe asekuhlaleni gcina idatha yokuchonga irhafu isexesheni yabaqhubi abenza utshintshiselwano ngaphakathi kwe-EU, bezenzela uphononongo lwabo kunye nokuqinisekisa. Ngaphezu koko, ummiselo useka iinkqubo ezicacileyo zokubonisana nge-elektroniki kunye nokuhanjiswa kolwazi olunxulumene nokusebenza kweenkqubo zefestile enye, ngaloo ndlela kuphuculwe ukulandeleka kunye nokuvuleleka kwemisebenzi.
Okokugqibela, iqinisekisa ukuba iziphathamandla zerhafu ziya kukwazi ukufikelela ngokufanelekileyo kwiirekhodi ezigcinwe ziinkampani phantsi kwezi lawulo, kunye neenkcukacha zamaqonga edijithali asebenza njengabalamli.
Ukuphunyezwa koMgaqo (EU) 2025/518: imithetho ecacileyo yamaqonga kunye namashishini amancinci
Intsika yesithathu yohlaziyo, uMmiselo wokuPhumeza, icacisa imiba ephambili kunxibelelwano lwedijithali kwaye ichaza ukuba zeziphi na iinkonzo ezithathwa njengezinikezelwa ngamaqonga e-elektroniki. Imisebenzi efana nolawulo lwentlawulo okanye upapasho lwezaziso ngaphandle kokungenelela ngokuthe ngqo kubonelelo lwenkonzo esisiseko ayibandakanywa ngokucacileyo.
Kwakhona, ichaza umda wolawulo olulodwa lwamashishini amancinci kumacandelo eendawo zokuhlala zexesha elifutshane ezirentisayo nezothutho lwabakhweli. Ngokwemimiselo emitsha, kuphela umnikezeli wenkonzo wokuqala uya kufaneleka kulo rhulumente, ngaphandle kwamaqonga asebenza njengabalamli bezemali.
Lo mmiselo kwakhona ichaza izibophelelo zobhaliso, ukubhengezwa kunye nokugcinwa kolwazi kwiinkampani ezithumela ii-asethi zazo kwamanye amazwe kwiManyano yaseYurophu. Imisela ukuba yeyiphi idatha ekufuneka itshintshwe kwaye igcinwe, ngaloo ndlela ivumela ukulandelelwa okukhulu kunye nokulawulwa kweentshukumo zorhwebo ngaphakathi koLuntu.
Iseti yale miqathango ifuna ukuyila isakhelo sezemali esomeleleyo, esingafihlisiyo kunye nethekhinoloji eqhubela phambili, esabela kuzo zombini iimfuno zoshishino kunye neemfuno zabasemagunyeni berhafu.
Impembelelo kwiinkampani, abasebenzi abazisebenzelayo kunye nolawulo
Ukufika kwale phakheji yolawulo kuye iziphumo ezithe ngqo kwiinkampani, abasebenzi abaziqeshileyo kunye noLawulo ngokwalo. Ngakolunye uhlangothi, kufuna ukulungiswa kwezobuchwepheshe, ekubeni i-invoyisi ye-elektroniki kunye nokuhanjiswa kwedatha yedijithali kuya kuba yinto eqhelekileyo, kungekhona ngaphandle. Ngakolunye uhlangothi, ukuncipha okubonakalayo kwi-bureaucracy kulindeleke, ngenxa yokusebenzisana kweenkqubo kunye nokubekwa phakathi kolwazi.
Kumacandelo abandakanyeka kakhulu kurhwebo lwedijithali kunye namaqonga eenkonzo ze-intanethi, Inkqubo entsha yomthetho ifuna ukuphononongwa kweenkqubo zayo zangaphakathi kwaye, kwiimeko ezininzi, uphuhliso lweenkqubo zekhompyutha ezivumela ukuthotyelwa kwezibophelelo ezintsha. Ngexesha elifanayo, baya kukwazi ukuzuza kwiinkqubo ezidibeneyo kunye nokuqiniseka okukhulu ngokusemthethweni kwimisebenzi yabo yamazwe ngamazwe.
Kuya kuba nako ababuphathi berhafu izixhobo ezinamandla ngakumbi ukulwa ubuqhophololo irhafu, ukubona izitenxo kwangoko kwaye unikeze ukhuseleko olukhulu kwisiseko serhafu ye-EU.
Ukuphunyezwa kunye nokubekwa kweliso imihla ebekiweyo
Umqulu wamanyathelo uyamisela ishedyuli eqhubela phambili yokuqalisa ukusebenza kwezibophelelo ezahlukeneyo. Ke ngoko, ukupheliswa kolungiselelo lwesitokhwe se-buffer kuya kwenzeka phakathi kowama-2028 no-2029, ngelixa iinkqubo zangoku zokunika ulwazi lwexesha lokwenyani zisenokuhlala zikhona kwamanye amazwe kude kube ngumhla woku-1 kuJanuwari ka-2035, njengexesha lotshintsho.
IKhomishini yaseYurophu ithembisa ukuba ukulungiselela iingxelo zovavanyo lwamaxesha athile malunga nokuphunyezwa kweemfuno ezintsha zedijithali kunye nokusebenza kwezibophelelo zamaqonga e-intanethi. Ngaphezu koko, ngelixa aMazwe angamaLungu enokuthi agcine imilinganiselo ethile yesizwe yokuqokelelwa kwerhafu kunye nokuthintela ubuqhophololo, abayi kuvunyelwa ukuba banyanzelise iimfuno zengxelo ezongezelelweyo kwiitransekshini esele zenziwe yile nkqubo intsha, ngaphandle kweembuyekezo ze-VAT okanye uphicotho oluthile.
Iinguqu ezicetywayo Bafuna ukwenza irhafu yaseYurophu ibe yeyanamhlanje, ukubonelela ngesakhiwo esidala, esikhuselekileyo esilungiselelwe imingeni yezoqoqosho kwiminyaka elishumi ezayo.
Uhlaziyo lwe-VAT olunyuswe ukusuka eBrussels lumele utshintsho lwekhosi kwindlela i-European Union ilawula ngayo irhafu yayo engathanga ngqo, ukudibanisa idijithali, ukwenza lula kunye nokuphucula intsebenziswano. Isicwangciso esitsha solawulo sijonge ukuhlanganisa imakethi edibeneyo, apho amashishini kunye nabathengi baxhamla kwiinkqubo ezilula kunye nolawulo olusebenzayo, konke okongamela okuphuculweyo ukuqinisekisa ukuqokelelwa kwerhafu ngokufanelekileyo kunye nokulwa nobuqhetseba berhafu ngokufanelekileyo.