Imbuyekezo ye-VAT xa kuthengiswa ngaphandle ukusuka eRashiya: umyalelo kunye nezicwangciso

Amagunya erhafu ahlawula ingqalelo ekhethekileyo ekuqinisekiseni ixabiso le-VAT ngexesha lokuthumela. Ekubeni imisebenzi yokuthengiswa kweempahla ezizweni phesheya ixhomekeke kwi-VAT kwindlela eyahlukileyo. Irhafu ibalwa kabini: kwilizwe eliya kuyo nakwilizwe elivela kuyo. E-Russia, i- VAT iya kubuyiselwa xa kuthengiswa. Yintoni, funda ngokuqhubekayo.

Iimigaqo zerhafu

Kwilizwe eliya kuyo, irhafu ihlawulwa kuyo yonke impahla engenisiwe. Ihlawulwa ngumsebenzisi wokugqibela. Kwilizwe lemvelaphi, i-VAT iyahlawulwa kuzo zonke iimpahla zendawo, kungakhathaliseki ukuba ziza kuphelelwa phi. Ukungabikho kwemisebenzi yokuthumela ngaphandle kungqina kwiimpawu zentengiso yamahhala. Nangona iRashiya ingenanga kwi-WTO, kusadingeka ukuba ingqalelo le migaqo yerhafu yokuthengiswa kwezoqoqosho zangaphandle. E-Russia yonke imisebenzi yokuthumela ngaphandle ilawulwa ngumlinganiselo wezinga.

Ukubuyiselwa kwe-VAT kokuthumela ngaphandle: ukungafani kwimiyalelo ngokubanzi

Okokuqala, ukuqinisekisa ubungqina bemisebenzi yokuthumela ngaphandle, umhlawuli-ntlawulo kufuneka angenise isibhengezo kwi-Federal Tax Service. Ibonisa ukubalwa kwemali yerhafu yerhafu, ekufuneka ibuyele.

Okwesibini, emva kokuhambisa amaxwebhu, umbutho uhlolwe ngokukodwa ukuthotyelwa kweemfuno ezivakalisiwe kwisithuba seenyanga ezintathu emva kokuqokelela amaxwebhu. Ngokusekelwe kwiziphumo zohlolo, kwenziwa isigqibo sokugqibela.

Okwesithathu, ukubuya kwe-VAT kwimpahla evela ngaphandle kwe-Russia kwenziwa ngokudlulisela imali kwi-akhawunti yomrhafi okanye ukutshintsha imali ehlawulwa kwiintlawulo ezizayo.

Isicelo seBhidi

Uluhlu lweempahla apho isantya senzalo sisebenza khona sichazwa kumzobugcisa. 164 yeKhowudi yeRhafu. Sebenzisa le nto ibhetari inokwenzeka kuphela ukuba iimpahla zisesemgangathweni yeRashiya Federation ngaphambi kokuthunyelwa. Ukusebenzisa isicwangciso esikhethwayo, kufuneka uhambise ipakethe yentlawulo yamaxwebhu kwisithuba seentsuku ezili-180 emva kokuwela umda. Ezinye iintsuku ezingama-20 zerhafu yerhafu elandelayo zabelwe ukubonelela nge-"zero".

Umzekelo:

LLC iqukumbele isivumelwano sokunikezela kwezixhobo kwi-Iran. Umbutho walungiselela amaxwebhu ngo-Agasti 24, 2014. Umhla wokugqibela uphelelwa ngomhla ka-Agasti 27, 2014. Umthumeli kufuneka anikezele amaxwebhu ukususela ngomhla we-1 ukuya kwe-20 kuSeptemba.

Ukusebenzisa isantya esingumlinganiselo kuyimbopheleleko, kungekho ilungelo lomhlawuli werhafu. Ukuba amaxwebhu aqokelelwa ngexesha, ngoko umbutho uya kufuneka uhlawule irhafu ngeendleko zalo.

Isibalo sokuqala

Ukuqulunqwa kwentlawulo yerhafu kwenziwa ngexesha lokuthengiswa kweempahla ngomhla wokugqibela wenyanga yokuqokelela amaxwebhu. Iingeniso ziguqulelwe kwi-ruble kwizinga lokutshintshiselwa kweBhanki Ephakathi njengexesha lokuhlawula ukuthunyelwa. Ukuhlawulwa kwangaphambili kwempahla yokuthumela ngaphandle akufaki kwiziko ledatha.

Uluhlu lwamaphepha eqinisekisa ilungelo lokufumana imali ye-VAT xa ukuthumela ngaphandle ukusuka eRashiya kuboniswe ngobugcisa. 165 yeKhowudi yeRhafu. Ezi ziquka:

• Ikhontrakthi kunye nenkampani yangaphandle;
• Isicatshulwa esebhankini, eqinisekisa ukufumana ingeniso;
• Ukumenyezelwa kwamasiko ;
• Amaxwebhu okuthumela kunye namanqaku olawulo lwamasiko.

Izivumelwano

Iinkonzo zokuthumela ngaphandle zenziwa ngekontraki yokuthengiswa, ukuhanjiswa okanye ukuchithwa. Kukho nawaphi na amaxwebhu akakwazi ukubandakanya nayiphi na iigatya zerhafu. Ngokusemthethweni kuyavunyelwa ukugqiba izivumelwano kunye namasebe angaphandle angaphandle kwintsimi yaseRashiya. Ukuba ukuthengiselana kudlulela kwi-arhente yekhomishini, ngoko ke ukongezelela ukuba kufuneka unikeze ikopi yesivumelwano kunye ne-arhente.

Isitatimende seBhanki

Isitatimende sebhanki, nangona kungumqulu oxhasayo, ayiqukethe yonke ingcaciso malunga nokuthengiselana. Kule nto, kufuneka ungeze umnxeba umyalelo wokuhlawula okanye umyalezo okhawulezayo. I-FTS idinga ukukhishwa kuphela xa kuqhuba imisebenzi yokutshintsha.

Ukuba imali evela kumntu wesithathu, kuyimfuneko ukungenisa isivumelwano somsebenzi phakathi kwenkampani yangaphandle kunye nomhlawuli. Ngendlela. Ukususela ngo-2006, yonke imisebenzi yokuthumela izinto kufuneka ihlawulwe ngumthengi kwi-akhawunti yokuhlawula.

Ukumenyezelwa kwamasiko

Olu xwebhu lufanele lube neenkcukacha zamagunya olawulo olwenziwe ngokukhutshwa kweempahla. Xa kukho ukulahlekelwa kwamaphepha, umthengisi angayifumana isiqinisekiso esibhaliweyo senyaniso yokuthumela impahla.

Amaxwebhu okuthumela

Ukuthutha ngamazwe ngamazwe kungenziwa ngeendlela ezahlukeneyo zothutho. Kulowo nalowo kubo i-invoyisi ehambelana nayo ikhishwa:

• UmThetho oYilwayo weenqwelo ulawulwa yiNgqungquthela yokuThuthwa kweeMpahla ngokuLwandle;
• Indlela yokuhambisa umoya yenziwe yiNgqungquthela yokuBumbanisa iMimiselo yezothutho lomoya;
• I-CMR ikhishwa ukuhanjiswa kweemoto nganye;
• Ingqungquthela yokuqhaqha isicatshulwa ngokulandela imithetho kaMthetho we-Federal No. 18 "I-Charter Transport Charter".

Iikopi zeempepha zokuthumela kufuneka ziqulethe amanqaku olawulo lwamasiko.

Ixabiso lentlawulo

Ukubuyiselwa kwemali ye-VAT xa kuthengiswa ngaphandle kweRashiya kwenziwa kwintlawulo yemali ehluthwayo. Ekubeni izinga lezo ntengiselwano zingu-0%, yonke ixabiso "legalelo" le-VAT lixhomekeke ekubuyiselweni.

Iimali zerhafu ezihlawulwe iimpahla ezithengiweyo kwintsimi yaseRashiya ziya kubuyiselwa. Ngelo xesha, umthengisi kufuneka agcine iirekhodi ezihlukeneyo zeVAT "engenayo". Ngokuqhelekileyo kulezi zizathu zokubhalwa kwesikhuseleko zivuliwe kwi-akhawunti ye-90 "Intengiso" kunye ne-19 "VAT". Ukusabalaliswa kweendleko zoqoqosho jikelele kuqhutyelwa ngokumalunga nokuthunyelwa kwemali ngaphandle kwemali okanye ixabiso layo kwinani elipheleleyo.

Umzekelo:

Ngo-Agasti 2013, i-LLC yafumana iimpahla ezixabisa iiruble ezigidi ezingama-200. NgeVAT. Zonke iimeko apho i-VAT ibuyiselwa khona ukuthumela ngaphandle kwe-Russia. Umbutho ungenise ingxelo ye "zero" kwaye yenza oku kufakwe apha kwi-BU:

- DT68 KT19 - 30,508 zamawaka ruble. - Irhafu iyakwamkelwa ukuxothwa.

NgoSeptemba 2013, i-LLC yagqiba isivumelwano sehlabathi, kwaye sele sele ifunyenwe ngo-Septemba 6 ukuhlawulwa kwangaphambili kweedola ezingama-50 zamawaka. Ngomhla omnye, umbutho waqala ukuqokelela amaxwebhu.

Umgcini-akhawunti ulungiselele i-akhawunti ye-invoyisi inani lama-ruble angama-327,778 amawaka. (I-VAT yama-ruble amawaka ayi-50.), I-ruble 131,111 zamawaka. (Ii-ruble ezingama-20 ze-VAT.) Ngo-Agasti kunye nama-ruble ayi-655.556. (I-VAT 100,000 ruble.) NgoSeptemba. Kwibuyisela irhafu ixabiso le-VAT kufuneka lihliswe ngama-ruble ayi-70. Intlawulo ehlawulwe kwi-akhawunti yeSeptemba ayifakiwe kwixesha lokunika ingxelo.

Ukuba isibhengezo esiyintloko sele sisiwe, siya kufuneka senze utshintsho. Ngenxa yale njongo, irekhodi ye-DT19 KT68 - 70 yamawaka e-ruble yenziwe kwi-BU. Imali ye-VAT ye-akhawunti yeSeptemba ifanele ihanjiswe kwi-akhawunti engaphantsi kwe-"VAT": ДТ19 КТ19 - 170 amawaka ruble. Le yindlela indlela yokubuyiselwa kwemali yokubuyisela i-VAT xa kuthengiswa iimpahla ngokufutshane.

Ukuthumela ngaphandle ukuqinisekiswa

Ukuba ngomhla we-181 ukususela kumhla wokuthunyelwa kwintlangano ayizange iqokelele ipakethe yamaxwebhu, kufuneka ukubala iirhafu kwimali yokuthumela ngaphandle ngaphandle kwe-18 okanye i-10%. Ngexesha elifanayo, ingeniso iguqulelwe kwi-ruble kwisilinganiso esisemthethweni. Intlawulo ibangelwe ngomhla wama-20 wenyanga ezayo emva kokuphunyezwa. Kwixesha elidlulileyo, i-FTS ifumana "ukucaciswa" ngezinga eli-0%. Ukuba akukho VAT efunekayo kwi-akhawunti yangaphakathi, ngoko umbutho uya kufuneka uhlawule isohlwayo. Ihlawulwa ngomhla we-21, ngenyanga ezayo emva kokuthunyelwa. Zonke iifizi kufuneka zihlawulwe ngeendleko zentlangano.

Kwi-BU, oku kufakwe oku kulandelayo:

- DT91 KT68 - intlawulo ye-VAT.

- ДТ68 КТ51 - ukudluliselwa kwerhafu kwibhajethi.

Ukongezelela, kubalulekile ukwenza ukutshintshwa kwe "VAT" ye-VAT phakathi kwee-akhawunti.

Ixabiso elixabisekileyo

Ukukhupha ukubuyiselwa kwemali ye-VAT xa uthumela imoto esuka eRashiya, icebo lokugqithisa ixabiso liyasetyenziswa. Ukuphakama kwexabiso kumaxwebhu kubonisiwe, ngaphezulu kuya kuhlawulwa i-VAT. Ngelo xesha, kukho imbopheleleko eyodwa-imali yemali yelizwe langaphandle kufuneka ifike ngqo kwi-akhawunti yomthengisi. Kule meko, into eyongezelelweyo yendleko iya kuvela. Kuya kubakho ukuhlawula ipesenti yemali yokutshintshiselana kwamanye amazwe kwilizwe. Yiyo indlela iVAT ebuyiswa ngayo xa kuthengisa imoto esuka eRashiya.

Ukuthumela ngaphandle kwipropati yengqondo

Ukuthunyelwa ngaphandle kwemisebenzi akuxhomekeke kwisibhengezo. Imbango yimeko apho kuyimfuneko ukubuyisela phambili okubhaliweyo ukusuka kumthengi. Kwiimeko ezinjalo:

• Ingaba isivumelwano sokubonelela ngeenkonzo zokuthengisa,
• Iziphumo zibhaliweyo kwi disk, ekufuneka zenziwe ngamasiko;
• Inyaniso yokuba nerekhodi enye ibhalwa kwisibhengezo.

Isibhengezo sibonisa inani lemali eyi-dollar eziliqela ukubuyiswa kwe-VAT xa kuthengiswa ukusuka eRashiya. Eli cwangciso lisetyenziswe xa kuthengiswa iimpahla.

Imiphumo yokusebenzisa iiplani ezinjalo ziyakhathaza iimfuno kumthetho. Ukugwema ukuhlawula imali, imithetho emitsha iyaziswa ngokubhaliweyo kwerhafu ebuyiswayo. Kungekude kudlulileyo, umgaqo ubonakala ngokukwenziwa kwerhafu yokubuyisela irhafu kwintengiso nganye, ngaphandle kokuba ixabiso le-VAT ehlawulwa kwangaphambili kufuneka lifike kuhlahlo lwabiwo-mali.

Siphinde sicinge ngokukhetha ukuvula i-akhawunti ekhethekileyo, apho ukubuyiselwa kwe-VAT kwimpahla evela ngaphandle kwe-Russia kuya kutshintshwa.