I-ETOA: Umthetho Omusha Wentela Yentela ye-VAT waseJalimane uyingozi ku-Tourism Export

AmaJalimane asezobhekana nemithetho emisha yezokuvakasha zaphesheya nezokuvakasha okuphumayo
izindaba zasejalimane1

Ukuhlinzeka ngezinsizakalo zokuvakasha nezokuvakasha eJalimane kuzobiza kakhulu, uma inkampani yakho itholakala ngaphandle kwe-European Union. I-ETOA ifunde ngomthethonqubo omusha ngoLwesihlanu, okwenza kube nzima ezinkampanini zase-UK ukubhekana neJalimane.

UTom Jenkins, isikhulu esiphezulu se-European Tourism Association sikulindele lokhu.

Uhambela kanjani izivakashi eYurophu nase-UK ngemuva kweBrexit? Lo mbuzo waxoxwa yi-ETOA noTom Jenkins eceleni kweMakethe Yezokuvakasha Yomhlaba ka-2019 eLondon. I-2021 manje isiqalile, kanti i-UK engaphandle kwe-EU iyinto engokoqobo.

Ngomhla zingama-29 kuJanuwari, 2021, Umnyango Wezezimali Wombuso WaseJalimane wathumela imihlahlandlela emisha kuziphathimandla zentela kuzo zonke izifundazwe zaseJalimane.

Isayinwe yintokazi noma umnumzane ogama lakhe linguRademacher futhi engenalo igama lokuqala, lo mbhalo unenombolo esemthethweni ka-2020/0981332. Ngaphezu kwalokho, enye inombolo efushaniswe nge-GZ III C2 - S 7419/19/10002: 004 yenza lo mbhalo ube semthethweni kakhulu futhi usongele.

Umbhalo osemthethweni uthi:
I. Kuphakanyiswe umbuzo, uma imithetho ekhethekile yezinsizakalo zokuhamba nayo isebenza ezinkampanini ezinekomkhulu ezweni lesithathu, futhi ngaphandle kwegatsha esifundeni esivamile se-EU.

II icacisa ukuthi ukukhululwa (umthetho okhethekile) wentela ye-VAT ezinkampanini ezinjalo awusebenzi.

III. Le ncwadi iyalela iziphathimandla zentela ukuthi zisebenzise lesi sinqumo kuwo wonke amacala asalindile. Lo mthetho ngeke usebenze ngezinsizakalo eziphothulwe ngoDisemba 31, 2020

Kusho ukuthini lokhu?

Icacisa ukuthi, ngokubuka kweziphathimandla zaseJalimane, iTour Operators Margin Scheme itholakala kuphela ezinkampanini ezingaphansi kwe-European Union. Lokhu kulandela ukuthi izinkampani ezingezona eze-EU eziletha izinsizakalo zokuhamba ngaphakathi kweJalimane kufanele zibhalisele i-VAT nabaphathi Bentela BaseJalimane. Lokhu kuzoqala ukusebenza ngomhlaka 1 Januwari 2021.

Njengoba i-UK manje ingaselona ilungu le-EU, izoba nomthelela omkhulu ngokwezikweletu zezintela nezindleko zokuhambisana nezinkampani zaseBrithani, kepha iyaqhubeka.

I-BRD1
BRD2 | eTurboNews | eTN

Lesi sinyathelo kungenzeka sidalwe yiBrexit enikezwe usayizi webhizinisi eliphumayo lase-UK, kepha ukukhishwa kwalo akulona ele-UK kuphela. Ifaka bonke opharetha abathengisa iJalimane nomaphi emhlabeni abazodingeka ukuthi babhalise futhi bakhokhe i-VAT engxenyeni yomkhiqizo yaseJalimane ngentengo ebiziwe kumthengi.

Iphinde ibe nemithelela ebanzi njengoba lokhu kungamukelwa ngamanye amazwe angamalungu, futhi kube yingozi enkulu emalini etholwa yi-EU yokuthumela izinto kwamanye amazwe.

I-ETOA icela ukucaciselwa okuphuthumayo yiziphathimandla zaseJalimane.
.

LOKHO ONGAKUTHATHE KULESI SIHLOKO:

  • It encompasses all operators selling Germany anywhere in the world who will be required to register and pay VAT on the German portion of the product at the price charged to the consumer.
  • Njengoba i-UK manje ingaselona ilungu le-EU, izoba nomthelela omkhulu ngokwezikweletu zezintela nezindleko zokuhambisana nezinkampani zaseBrithani, kepha iyaqhubeka.
  • A question was raised, if special rules for travel services also apply for companies headquartered in a third country, and without a branch in the common EU region.

<

Mayelana umbhali

UJuergen T Steinmetz

UJuergen Thomas Steinmetz ubelokhu esebenza ngokuqhubekayo embonini yezokuvakasha nezokuvakasha kusukela esemusha eJalimane (1977).
Wasungula eTurboNews ngo-1999 njengencwajana yokuqala ye-inthanethi embonini yezokuvakasha yezokuvakasha emhlabeni jikelele.

Yabelana ku...