Imbuyiselo ye-VAT ekuthekelisweni kusuka eRussia: i-oda nezinhlelo

Iziphathimandla zentela zikhokha ngokukhethekile ukuqinisekiswa kwezimali ze-VAT ngesikhathi sokuthumela. Njengoba imisebenzi yokudayiswa kwezimpahla phesheya ingaphansi kwe-VAT ngendlela ehlukile. Intela ibalwa kabili: ezweni eliya khona nasezweni langempela. E-Russia, iVAT iyabuyiselwa ekuthukelweni. Kuyini, funda ngokuqhubekayo.

Izimiso zentela

Ezweni eliya khona, intela inikwe imali kuyo yonke impahla engenisiwe. Ikhokhwa ngumsebenzisi wokugcina. Ezweni langempela, i-VAT inikwa imali kuyo yonke impahla yasekhaya, kungakhathaliseki ukuthi izodliwa kuphi. Ukungabikho kwemisebenzi yokuthekelisa kufakazela izibonakaliso zokuhwebelana kwamahhala. Nakuba iRussia engakaze ifike e-WTO, kusadingeka ukuba ucabangele le migomo yentela yokuthengiswa komnotho wangaphandle. E-Russia yonke imisebenzi yokuthekelisa ingaphansi kwesilinganiso sezinga.

Ukubuyiswa kwe-VAT kokuthekelisa: umehluko kusuka ku-oda jikelele

Okokuqala, ukuqinisekisa ukuthi imisebenzi yokuthunyelwa kwamanye amazwe, umkhokhi wentela kumele athumele isimemezelo ku-Federal Tax Service. Kubonisa ukubalwa kwemali yentela eyengeziwe, okumele ibuyiselwe.

Okwesibili, ngemuva kokuhambisa imibhalo, inhlangano ihlolwe ngokuningiliziwe ukuze ihambisane nezidingo ezimemezelwe ezinyangeni ezintathu emva kokuqoqwa kwamadokhumenti. Ngokusekelwe emiphumeleni yokuhlolwa, kwenziwa isinqumo sokugcina.

Okwesithathu, ukubuyiselwa kwe-VAT kumazwe angaphandle okuvela eRussia kwenziwa ngokudlulisela imali ku-akhawunti yomkhokhi wentela noma ukudlulisela imali ekhokhwa ngokukhokha okuzayo.

Isicelo sebhidi

Uhlu lwezimpahla lapho izinga lenzalo lisebenza khona lunikezwa ebuciko. I-164 yekhodi yentela. Sebenzisa lokhu ukubheja kungenzeka kuphela uma izimpahla zisensimini yeRashiya Federation ngaphambi kokuthunyelwa. Ukuze usebenzise uhlelo olukhethiwe, udinga ukuhambisa iphakheji lentela yamaphepha ngaphakathi kwezinsuku ezingu-180 ngemuva kokuwela umngcele. Ezinye izinsuku ezingu-20 zenkathi yentela elandelayo zinikezwa ukunikeza isimemezelo "zero".

Isibonelo:

LLC inqume isivumelwano sokuhlinzeka ngemishini e-Iran. Inhlangano ilungiselele amadokhumenti ngo-Agasti 24, 2014. Isikhathi sokuphela siphelelwa yisikhathi ngo-Agasti 27, 2014. Umthengisi kufanele ahlinzekele amadokhumenti kusukela ngo-1 kuya ku-20 kuNhlangulana.

Ukusebenzisa isilinganiso se-zero kuyisibopho, hhayi ilungelo lomkhokhi wentela. Uma le mibhalo ingaqoqiwe ngesikhathi, khona-ke inhlangano izokhokhwa intela ngokwezindleko zayo.

Isibalo sokuqala

Ukunqunywa kwentela yentela kwenziwa ngesikhathi sokuthengiswa kwezimpahla ngosuku lokugcina lwenyanga yokuqoqwa kwemibhalo. Izindleko zihunyushwa zibe yi-ruble ngenani lokushintshaniswa kweBhange Elikhulu njengosuku lokukhokha lokuthunyelwa. Izinkokhelo zangaphambili zokunikezela okuthekelisiwe azifakiwe ku-database.

Uhlu lwamadokhumenti oluqinisekisa ilungelo lokuthola imali ye-VAT uma ukuthumela okuvela eRussia kufakwe ebuciko. 165 yekhodi yentela. Lokhu kufaka:

• Inkontileka nenkampani yangaphandle;
• I-extract ebhange, eqinisekisa ukuthola imali;
• Isimemezelo samasiko ;
• Imibhalo yokuthumela ngamanothi weziphathimandla zamasiko.

Izivumelwano

Ukuhweba imisebenzi kwenziwa ngesisekelo senkontileka yokudayiswa, ukulethwa noma ukuguqula. Kunoma yimiphi imibhalo ayikwazi ukufaka noma yimiphi imibhalo yentela. Ngokusemthethweni kuvunyelwe ukuphothula izinkontileka namagatsha ezinkampani zangaphandle ezitholakala ensimini yeRussia Federation. Uma ukuthengiselana kudlula i-agent ekhomishini, ngaphezu kwalokho udinga ukunikeza ikhophi yenkontileka ne-agent.

Isitatimende saseBhange

Isitatimende sasebhange, nakuba idokhumenti esisekelayo, ayinakho konke ulwazi olwenziwe kulokuthengiselana. Kulokhu, kufanele ufake ngokunamathiselwe i- oda lokukhokha noma umlayezo osheshayo. I-FTS idinga ukukhipha kuphela lapho kwenziwa imisebenzi yokushintshanisa.

Uma imali evela kumuntu wesithathu, kuyadingeka ukuthi ithumele isivumelwano se-assignment phakathi kwenkampani yangaphandle kanye nomkhokhi. Ngendlela. Kusukela ngo-2006, yonke imisebenzi yokuthekelisa kufanele ikhokhwe ngumthengi ku-akhawunti yokukhokha.

Isimemezelo samasiko

Le dokhumenti kufanele ibe namanothi eziphathimandla zamasiko ezenze ukukhishwa kwezimpahla. Uma kwenzeka ukulahlekelwa yimibhalo, umthengisi angathola isiqinisekiso esibhaliwe seqiniso lokuthunyelwa kwezimpahla.

Izincwadi zokuthumela

Ukuthutha kwamazwe ngamazwe kungenziwa ngezindlela ezahlukene zokuthutha. Ngamunye wabo i-invoyisi ehambelanayo ikhishwa:

• Umthethosivivinywa wezindleko ulawulwa yiSivumelwano Sokuthuthwa Kwezimpahla Ngolwandle;
• Ukuhamba kwe-air kwakhelwe yi-Convention mayelana nokuhlanganiswa kwemithethonqubo yezokuthutha emoyeni;
• I-CMR ikhishwa ukulethwa kwezimoto ngayinye;
• I-frachtbrief yasekuqaleni ihlanganiswa ngokwemithetho yoMthetho we-Federal No. 18 "Charter Transport Charter".

Amakhophi emibhalo yokuthutha kumele aqukethe amamaki agunyaziwe ngamasiko.

Inani lezinkokhelo

Imbuyiselo ye-VAT uma kuthekeliswa kusuka eRussia kwenziwa ngenani lemali edonswayo. Njengoba izinga lokuthengiselana okunjalo li-0%, yonke imali "ye-VAT" yokufaka isicelo ibuyiselwe ekubuyiselweni.

Amanani yentela akhokhelwa izimpahla ezithengiwe ensimini yeRussian Federation zizobuyiselwa. Ngesikhathi esifanayo, umthengisi kumele agcine amarekhodi ahlukene e-VAT engenayo. Ngokuvamile kulezi zizathu ze-akhawunti zivuliwe ukuphendula i-90 "Sales" ne-19 "VAT". Ukusabalalisa izindleko zendabuko jikelele kwenziwa ngokulingana nemali engenayo yokuthekelisa ngaphandle noma izindleko zayo emalini.

Isibonelo:

Ngo-Agasti 2013, LLC yazuza izimpahla ezibiza ama-ruble ayizigidi ezingu-200. Nge-VAT. Zonke izimo lapho i-VAT ibuyiselwa khona ukuthumela okuvela eRussia kuye kwahlangatshezwa. Inhlangano ithumele isimemezelo esithi "zero" futhi yenza okufakiwe okulandelayo ku-BU:

- I-DT68 KT19 - ama-ruble angu-30,508 ayizinkulungwane. - Intela iyamukelwa ekudonsweni.

Ngo-Septhemba 2013, i-LLC yafeza inkontileka yamazwe ngamazwe, futhi kakade ngoSeptemba 6 yathola ukukhokha kusengaphambili amaRandi ayizigidi ezingama-50. Ukuthunyelwa kwezimpahla zokuqala kwaba ngamasiko ngo-Septhemba 26. Ngosuku olufanayo, inhlangano yaqala ukuqoqa amadokhumende.

Umgcinisi-akhawunti ulungiselele ama-akhawunti e-invoyisi ngenani lama-ruble angu-327,778 ayizinkulungwane. (I-VAT yama-ruble ayizinkulungwane ezingu-50.), Amashukela ayizinkulungwane ezingu-131,111. (Ama-ruble angu-20 000 we-VAT.) Ngo-Agasti nama-ruble angu-655,556 ayizinkulungwane. (Ama-ruble ayi-VAT ayizinkulungwane ezingu-100.) Ngo-September. Embuyisweni yentela inani le-VAT kufanele linciphise ngamabhulekhi ayizinkulungwane ezingu-70. Intela ekhokhelwa ku-akhawunti ka-September ayifakiwe esikhathini sokubika samanje.

Uma isimemezelo esiyisisekelo sesivele sesifakiwe, kuzodingeka senze ushintsho. Ngenxa yalokhu, irekhodi le-DT19 KT68 - 70 lamawaka ruble lenziwe ku-BU. Imali ye-VAT ye-akhawunti ka-September kufanele idluliselwe ku-akhawunti engezansi ye-"VAT" yokufaka: ДТ19 КТ19 - 170 izinkulungwane zamaruble. Yile ndlela inqubo yokubuyiselwa imali kwe-VAT uma izimpahla zithumela ngokufishane.

Thumela ngaphandle kokuqinisekiswa

Uma ngosuku lwama-181 kusukela ngosuku lokuthunyelwa ngalo inhlangano ayizange iqoqe iphakheji lamadokhumenti, kufanele ikhombe intela ekuthengisweni kwempahla ngaphandle kwe-18 noma ngo-10%. Ngesikhathi esifanayo, izimali zihunyushwa zibe yi-ruble ngesilinganiso esisemthethweni. Ukukhokha kwakufanele ngomhla we-20 wenyanga elandelayo ngemuva kokuqaliswa. Ngezikhathi ezedlule, i-FTS ithola "ukucaciswa" ngenani le-0%. Uma kungekho VAT edingekayo kwi-akhawunti "yangaphakathi", khona-ke inhlangano izodinga ukukhokha inhlawulo. Ikhokhiswa kusukela ngosuku lwesi-21, ngenyanga elandelayo ngemuva kokuthunyelwa. Zonke izimali kumele zikhokhwe ngenani lezinzuzo zenhlangano.

Ku-BU, okufakiwe okulandelayo kwenziwa:

- DT91 KT68 - ukukhokhelwa kwe-VAT.

- ДТ68 КТ51 - ukudluliselwa kwentela kwisabelomali.

Ngaphezu kwalokho, kubalulekile ukwenza ukudluliselwa kwe-VAT "yokufaka" phakathi kwama-akhawunti angaphansi.

Inani elibaluleke kakhulu

Ukukhipha ukubuyiselwa kwemali ye-VAT lapho uthumela imoto esuka eRussia, uhlelo lokudlula inani lusetshenziswa. Ukuphakama kwentengo kumadokhumenti kubonisiwe, ngaphezulu kuzoba yi-VAT ekhokhwayo. Ngesikhathi esifanayo, kunesimo esisodwa esibophezelayo - imali yokuthola imali yangaphandle kufanele ifike ku-akhawunti yangaphandle. Kulesi simo, into eyengeziwe yendleko izovela. Kuzodingeka ukuthi ukhokhe iphesenti yemali engenayo yokushintshaniswa kwamanye amazwe kuhulumeni. Yile ndlela i-VAT ibuyiselwa ngayo lapho kuthunyelwa izimoto ezivela eRussia.

Ukuthekeliswa kwempahla yengqondo

Ukuthunyelwa kwemisebenzi akuhambisani nesimemezelo. Okuhlukile yizimo lapho kubalulekile ukubuyisela phambili okubalulwe ohlwini kumthengi. Ezimweni ezinjalo:

• Ingabe inkontileka yokuhlinzeka ngamasevisi wokumaketha,
• Imiphumela ibhalwa kwi-disk, okumele yenziwe ngamasiko;
• Iqiniso lokuba ne-disc eyodwa lilotshwe kulesi simemezelo.

Lesi simemezelo sibonisa inani lemali eyizinkulungwane eziningana zamaRandi ukuze kubuyiselwe imali ye-VAT lapho ithunyelwa eRussia. Lolu hlelo lubuye lisetshenziswe lapho ukungenisa izimpahla.

Imiphumela yokusebenzisa izinhlelo ezinjalo iyakhathaza izidingo emthethweni. Ukuze ugweme ukukhishwa kwemali, imithetho emisha ifakwa kwi-accounting ye-intela ebuyiswayo. Akukatholakalanga kakhulu, umthetho ubonakala ngendlela yokubuyisela intela okungenziwa kumthengisi ngamunye, uma nje inani lemali le-VAT elikhokhelwe ngaphambilini kufanele lifike esabelomali.

Siphinde sibheke indlela yokuvula ama-akhawunti akhethekile, lapho ukubuyiselwa kwe-VAT kokuthengiswa okuvela eRussia kuzodluliswa.