I-Airbnb kanye Neziphathimandla Ezinolwazi Zentela yase-German

Ungafunda lesi sihloko ngesiJalimane noma ngesiNgisi.

Imininingwane elandelayo ayisebenzi kubabungazi ababhalisiwe be-VAT abasinikezile inombolo yabo ye-VAT. Uma ungumbungazi obhalisiwe e-VAT, sicela uqinisekise ukuthi usinikeza inombolo yakho ye-VAT ID .

• Kungakhathaliseki ukuthi idatha ehlobene nentela ingahlanganyelwa
• Ubani esingabelana naye ngedatha ehlobene nentela
• Uma idatha ehlobene nentela ingahlanganyelwa
• Iyiphi idatha ehlobene nentela engase kwabelwane ngayo
• Kungakhathaliseki ukuthi ulwazi olukhombayo luzohlanganyelwa
• Indlela ozokwazi ngayo ukuthi imininingwane oyitholayo ihlanganyelwe yini
• Indlela idatha ehlobene nentela engasetshenziswa ngayo
• Kungakhathaliseki ukuthi ezinye izinkundla zabelana ngedatha yakho ehlobene nentela
• Ubumfihlo
• Ezinye izinsiza eziwusizo

Kungakhathaliseki ukuthi idatha ehlobene nentela ingahlanganyelwa

Siqoqa i-VAT emalini yesevisi yomsebenzisi esiyikhokhisayo e-Germany futhi, ngezikhathi ezithile, singaba ngaphansi kokuhlolwa okuvamile ukuze siqinisekise ukuthi sikhokha inani elifanele.

Njengengxenye yale nqubo, iziphathimandla zentela zaseJalimane zikwazi ukucela idatha elinganiselwe, ehlobene nentela yokuthengiselana kule nkundla.

Ubani esingabelana naye ngedatha ehlobene nentela

E-Germany, sisebenza noMnyango Wezazimali waseJalimane, iHhovisi Lentela Eliphakathi le-Federal (Antonizentralamt für Steuern) ukuhambisana nezicelo ezivumelekile nezomthetho zemininingwane yentela. Ngakho-ke, idatha ehlobene nentela ingase ihlanganyelwe neziphathimandla zentela zase-Germany.

Uma idatha ehlobene nentela ingahlanganyelwa

Idatha ehlobene nentela yokuthengiselana kusukela ngomhla ka-1 October 2019, okumele kubikwe ababungazi ngezinjongo zentela yemali engenayo kusukela ngo-2020 kuqhubeke, ingase ihlanganyelwe neziphathimandla ezifanelekayo zentela yase-Germany, ngekota, kusukela ngo-January 2020 kuqhubeke.

Nakuba siqoqa futhi siyithumela i-VAT kuMnyango Wezimali waseJalimane, iHhovisi Lentela Eliphakathi le-Federal (i-Mebruzentralamt für Steuern) njalo ngekota, ababungazi akudingeki babike iholo kulokho kuthengiselana ngezinjongo zokubuyiswa kwentela yemali kuze kube unyaka olandelayo.

Iyiphi idatha ehlobene nentela engase kwabelwane ngayo

Kungase kudingeke ukuthi sabelane ngedatha ehlobene nentela yokuthengiselana kusukela ngomhla ka-1 October 2019 neziphathimandla zentela zaseJalimane ezifanelekayo, kusukela ngo-January 2020, kuze kube nenqubo yesigaba emibili elandelayo:

Isigaba 1

Ngokuqhubekayo ngekota, iziphathimandla zentela zaseJalimane ezikwaziyo zingase zicele uhlu lwedatha yazo zonke ukuthengiselana lapho i-VAT ikhokhelwe khona e-Germany nganoma yisiphi isikhathi kusukela ngomhla ka-1 October 2019.

Uhlu lwedatha ehlobene nentela esizoyinikeza ngaphansi kwesicelo seSigaba 1 ijwayelekile futhi ngokuvamile ayikwazi ukusetshenziselwa ukukhomba abasebenzisi ngabanye. Izoqukatha inombolo yakho kamazisi womsebenzisi we-Airbnb, kanye namakhodi okuqinisekisa okuthi Thengiselana Ezihlobene nanoma yikuphi ukubhukha okwamukelwe noma okwenziwe esikhathini esifanele. Le datha izokubona kuphela uma iziphathimandla zentela zase-Germany zinemininingwane eyengeziwe ekuxhumanisa nenombolo ethile ye-ID Yomsebenzisi ye-Airbnb noma Ikhodi Yokuqinisekisa Ukuthengiselana.

Ungahlola uhlu oluphelele lwedatha ehlobene nentela esingase kudingeke sabelane ngayo ngaphansi kwesicelo seSigaba 1.

Isigaba 2

Ngemva kokuthola uhlu lwedatha ehlobene nentela engahlanganyelwa ngaphansi kwesicelo seSigaba 1, iziphathimandla zentela zase-Germany zingase zicele imininingwane eyengeziwe ezokhomba ababungazi (hhayi izivakashi) abathile (ngokubhekisela enombolweni ye-ID yomsebenzisi we-Airbnb yababungazi) njengesithakazelo.

Ungahlola uhlu oluphelele lwemininingwane eyengeziwe esingase kudingeke sabelane ngayo ngaphansi kwesicelo seSigaba 2.

Kungakhathaliseki ukuthi ulwazi olukhombayo luzohlanganyelwa

Inqubo yesigaba ezimbili lapho idatha ehlobene nentela ingase ihlanganyelwe neziphathimandla zentela zaseJalimane ezifanele iqinisekisa ukuthi, ngenani eliphawulekayo labasebenzisi, idatha evame ukuyibona ngeke ihlanganyelwe.

Nakuba kunjalo, kungase kudingeke ukuthi sabelane ngedatha engakukhomba ngaphansi kwesicelo seSigaba 2 (bheka ukuthi yikuphi idatha ehlobene nentela engahlanganyelwa ngayo).

Indlela ozokwazi ngayo ukuthi imininingwane oyitholayo ihlanganyelwe yini

Sizokwazisa uma kudingeka sabelane ngedatha engakubona ngaphansi kwesicelo seSigaba 2.

Indlela idatha ehlobene nentela engasetshenziswa ngayo

Imithetho ethile yentela ye-EU ibeka izibopho zomthetho ezinkampanini ukuze kugcinwe amarekhodi anemininingwane eningiliziwe ngokwanele yemininingwane yentela ukuze ivumele iziphathimandla zentela zase-EU ukuba ziqinisekise ukuthi zithole inani elifanele lentela. Izinkampani zingase zidinge ngokomthetho ukuba zinikeze lawo marekhodi eziphathimandleni zentela ye-EU.

Imithetho yentela ekuxoxelwe kuyo ingase idinge ukuba sabelane ngedatha neziphathimandla zase-Germany Tax, kuhlanganise, ezimweni ezilinganiselwe, idatha ekhomba umbungazi.

Iziphathimandla zentela ze-EU nazo zingaphansi kwemithetho eqinile yobumfihlo, futhi ngokuvamile zizoba nelungelo lokusebenzisa futhi zabelane ngalolo datha ngezinjongo zokufeza izibopho zazo ezibekwe emithethweni yendawo. Lezo zibopho ngokuvamile zihlanganisa ukuhlolwa nokuphoqelelwa kwezintela, ukubuyiswa kwezintela ezingakhokhiwe, ukuphoqelela imithetho elwa nokuhlanza imali, nokuqinisekisa ukuthi uhlelo lokuvikeleka komphakathi lombuso luyazi iholo labantu abakhokhisa intela.

Ukuze uthole imininingwane eyengeziwe ngeminye imithetho yendawo engase isebenze kuwe njengombungazi, hlola ikhasi lethu Lokubungaza Ngokuhlakanipha.

Kungakhathaliseki ukuthi ezinye izinkundla zokuhlala ekhaya zihlanganyela idatha yakho ehlobene nentela

Zonke izinkundla zokuhlala ekhaya ziphoqelekile ukuhambisana nezicelo ezivumelekile nezomthetho zemininingwane yentela.

Ubumfihlo

Siyaqonda ukuthi ungase ube nokukhathazeka kwephrayivesi mayelana nedatha ekhomba owabelwana ngayo neziphathimandla zase-German ezikwaziyo. Ngakho-ke, sisebenze noMnyango Wezazimali waseJalimane, iHhovisi Lezintela Eliphakathi Lwe-Federalzentralamt für Steuern) ukufeza izibopho zethu ezingokomthetho ngendlela eqwalasela imithetho eqinile yobumfihlo yedatha.

Inqubo yesigaba ezimbili lapho idatha ehlobene nentela ingase ihlanganyelwe neziphathimandla zentela zaseJalimane ezifanele iqinisekisa ukuthi, ngenani eliphawulekayo labasebenzisi, idatha evame ukuyibona ngeke ihlanganyelwe. Sizokwazisa uma kudingeka sabelane ngedatha engakukhomba ngaphansi kwesicelo seSigaba 2.

Ezinye izinsiza eziwusizo

Nakuba situsa njalo ukuxhumana nomeluleki wentela endaweni yangakini, sihlanganise izinsiza ezithile ukuze senze inqubo ibe lula:

• Sinomhlahlandlela wamahhala wentela kanye ne-workshop yababungazi be-Airbnb e-Germany
• Ungadawuniloda isifinyezo seholo lakho le-Airbnb
• Ungathola imininingwane eyengeziwe mayelana nezintela neminye imithetho yendawo ekhasini lethu Lokubungaza Ngokuhlakanipha

Buyela phezulu

Uhlu oluphelele lwedatha ehlobene nentela engase ihlanganyelwe eSigabeni 1 ngokuthengiselana ngakunye yile:

1. Ikhodi Yokuqinisekisa Ukuthengiselana
2. Inombolo kamazisi womsebenzisi we-Airbnb
3. Usuku lwe-VAT luqoqwe yithi (ngokuvamile usuku olwenziwe ngalo ukubhukha)
4. Uhlobo lomcimbi (ukubhukha noma ushintsho/ukukhansela)
5. Isikhathi (umz: Quarter 4, 2019, ngakho 1 October 2019 kuya kumhla ka-31 December 2020)
6. Izwe le-VAT (isib: Germany)
7. Izinga le-VAT (isib: 21%)
8. Uhlobo lwemali ye-VAT
9. Ingqikithi yenani (Inani le-Airbnb + inani le-VAT eliqoqiwe) (ngemali yokudluliselwa)
10. Imali ye-Airbnb (ngohlobo lwemali yokudluliselwa)
11. Inani le-VAT liqoqwe (ngekharensi yokubuyiselwa)
12. Ingqikithi yenani (Inani le-Airbnb + inani le-VAT eliqoqiwe) USD
13. Imali ye-Airbnb ngama-dollar ase-US
14. Inani le-VAT liqoqwe ngama-dollar ase-US
15. Uhlobo lwemali yomsebenzisi
16. Inani eliphelele lemali yomsebenzisi (Inani le-Airbnb + inani le-VAT eliqoqiwe)
17. Igama lezwe esanquma ukuthi umsebenzisi okhokha i-VAT ungumhlali wezinhloso zokuthengiselana
18. Uhlobo lwedatha (kodwa hhayi idatha yangempela ngokwayo) esetshenziswa yithi ukunquma izwe labahlali abasebenzisi ngenjongo yokuthengiselana.

Uhlu oluphelele lwemininingwane eyengeziwe engase kwabiwe ngaphansi kwesicelo seSigaba 2:

1. Igama lombungazi
2. Ikheli lendlu
3. Idatha esetshenziswa yithi ukunquma izwe lokuhlala lababungazi, okungukuthi okukodwa noma okunye kokulandelayo:
   1. Inombolo yocingo
   2. Ikheli le-IP
   3. Imininingwane yokukhokha
   4. Umazisi Kahulumeni