Maphunzirowa amatenga pafupifupi mphindi 30, aulere ndipo muvidiyo amatsagana ndi zithunzi zokongola za PowerPoint.
Ndizosavuta kumvetsetsa komanso zoyenera kwa oyamba kumene. Nthawi zambiri ndimapereka maphunzirowa pamaphunziro anga a anthu omwe amatenga nawo mbali pantchito zoyambitsa bizinesi.
Imalongosola mfundo zazikuluzikulu zomwe invoice iyenera kukhala nayo. Zofunikira komanso zomwe mungasankhe, kuwerengera VAT, kuchotsera malonda, kuchotsera ndalama, njira zosiyanasiyana zolipirira, zolipiriratu ndi nthawi yolipira.
Ulalikiwu umatha ndi template yosavuta ya invoice yomwe ingathe kukopera mosavuta ndikugwiritsa ntchito kupanga ma invoice atsopano mwachangu, ndikupulumutsa nthawi yoyang'ana pa bizinesi yanu yayikulu.
Maphunzirowa amayang'ana makamaka kwa eni mabizinesi, komanso ndi oyenera kwa anthu omwe sadziwa ma invoice.
Chifukwa cha maphunzirowa, mavuto ambiri amatha kupewedwa, makamaka zotayika zomwe zimalumikizidwa ndi ma invoice omwe sagwirizana ndi malamulo aku France.
Ngati simukudziwa chilichonse chokhudza ma invoice, mutha kulakwitsa ndikutaya ndalama. Cholinga cha maphunzirowa ndikukuthandizani kuti mudzikonzekere motsatira malamulo omwe akugwira ntchito.
Kodi invoice ndi chiyani?
Invoice ndi chikalata chomwe chimatsimikizira zamalonda ndipo chili ndi tanthauzo lofunikira lazamalamulo. Kuphatikiza apo, ndi chikalata chowerengera ndalama ndipo chimakhala ngati maziko ofunsira VAT (ndalama ndi kuchotsera).
Bizinesi kupita ku bizinesi: invoice iyenera kuperekedwa.
Ngati malondawo achitika pakati pamakampani awiri, invoice imakhala yovomerezeka. Amaperekedwa m'makope awiri.
Pankhani ya mgwirizano wogulitsa katundu, invoice iyenera kuperekedwa popereka katunduyo komanso kuti apereke ntchito pomaliza ntchitoyo. Iyenera kunenedwa mwadongosolo ndi wogula ngati sichiperekedwa.
Mawonekedwe a ma invoice operekedwa kuchokera kubizinesi kupita kwa munthu aliyense
Pogulitsa kwa anthu pawokha, invoice imangofunika ngati:
- kasitomala apempha imodzi.
- kuti kugulitsa kunachitika mwa makalata.
- zobweretsera mkati mwa European Economic Area sizikhala ndi VAT.
Nthawi zina, wogula nthawi zambiri amapatsidwa tikiti kapena risiti.
Pankhani yeniyeni yogulitsa pa intaneti, pali malamulo enieni okhudzana ndi chidziwitso chomwe chiyenera kuwonekera pa invoice. Makamaka, nthawi yochotsa ndi zomwe zikuyenera kugwiritsidwa ntchito komanso zitsimikizo zalamulo ndi zamapangano zomwe zimagwira ntchito pakugulitsa ziyenera kufotokozedwa momveka bwino.
Chidziwitso chiyenera kuperekedwa kwa munthu aliyense amene wapatsidwa chithandizo:
- Ngati mtengo uli wapamwamba kuposa ma euro 25 (VAT ikuphatikizidwa).
- Pa pempho lake.
- Kapena ntchito yomanga.
Cholembachi chiyenera kulembedwa m'makope awiri, imodzi ya kasitomala ndi ina yanu. Zambiri zimakhala zofunikira:
- Tsiku lachidziwitso.
- Dzina la kampani ndi adilesi.
- Dzina la kasitomala, pokhapokha atakanidwa mwalamulo ndi iye
- Tsiku ndi malo a msonkhano.
- Tsatanetsatane wa kuchuluka ndi mtengo wa ntchito iliyonse.
- Chiwerengero chonse cha malipiro.
Zofunikira zolipirira zapadera zimagwiritsidwa ntchito kumitundu ina yamabizinesi.
Izi zikuphatikiza mahotela, ma hostel, nyumba zokhala ndi mipando, malo odyera, zida zapakhomo, magalaja, osuntha, maphunziro oyendetsa operekedwa ndi masukulu oyendetsa, ndi zina zambiri. Phunzirani za malamulo omwe mungagwiritse ntchito pamtundu wanu wa zochita.
Mabungwe onse omwe amafunikira kutumiza VAT komanso omwe amagwiritsa ntchito kaundula wa ndalama kapena mapulogalamu ngati gawo la ntchito zawo. Ndiko kunena kuti, dongosolo lomwe limalola kujambula malipiro a malonda kapena mautumiki mu njira yowonjezera yowonjezera. Ayenera kukhala ndi satifiketi yapadera yogwirizana yoperekedwa ndi wosindikiza mapulogalamu kapena bungwe lovomerezeka. Kulephera kutsatira izi kumabweretsa chindapusa cha ma euro 7 pa pulogalamu iliyonse yosatsatira. Chindapusacho chidzatsagana ndi udindo wotsatira mkati mwa masiku 500.
Zofunikira pa invoice
Kuti akhale ovomerezeka, ma invoice ayenera kukhala ndi zidziwitso zina zovomerezeka, pansi pa chilango cha chindapusa. Ayenera kuwonetsedwa:
- Nambala ya invoice (nambala yapadera yotengera nthawi yosalekeza patsamba lililonse ngati invoice ili ndi masamba angapo).
- Tsiku lolemba ma invoice.
- Dzina la wogulitsa ndi wogula (dzina la kampani ndi nambala yozindikiritsa ya SIREN, fomu yovomerezeka ndi adilesi).
- Adilesi Yaolipira.
- Nambala ya seri ya oda yogula ngati ilipo.
- Nambala ya chizindikiritso cha VAT ya wogulitsa kapena wogulitsa kapena woimira msonkho wa kampaniyo ngati kampaniyo si kampani ya EU, ya wogula akakhala katswiri kasitomala (ngati ndalamazo ndi <kapena = 150 euro).
- Tsiku logulitsa katundu kapena ntchito.
- Kufotokozera kwathunthu ndi kuchuluka kwa katundu kapena ntchito zomwe zagulitsidwa.
- Mtengo wagawo la katundu kapena ntchito zomwe waperekedwa, mtengo wonse wa katundu osaphatikizapo VAT wosweka molingana ndi msonkho woyenerera, kuchuluka kwa VAT yomwe iyenera kulipidwa kapena, ngati kuli kotheka, kutengera zomwe zaperekedwa ndi malamulo amisonkho aku France kupereka ufulu ku VAT. Mwachitsanzo, kwa mabizinesi ang'onoang'ono "kusalipira VAT, Art. 293B ya CGI”.
- Zochotsera zonse zomwe zalandilidwa pazogulitsa kapena ntchito zokhudzana ndi zomwe zikufunsidwazo.
- Tsiku lolipira ndi zochotsera zomwe zikuyenera kuchitika ngati tsiku lolipira lili kale kuposa momwe zikuyenera kukhalira, chilango chamalipiro mochedwerapo ndi kuchuluka kwa chipukuta misozi chomwe chikuyenera kulipidwa chifukwa chosalipira pa tsiku loyenera kulipira lomwe lasonyezedwa pa invoice.
Kuphatikiza apo, kutengera momwe zinthu ziliri, zina zowonjezera zimafunikira:
— Kuyambira pa Meyi 15, 2022, mawu oti "BIZINI PAMODZI" kapena mawu oti "EI" akuyenera kutsogola kapena kutsatira dzina la akatswiri ndi dzina la manejala.
- Kwa amisiri ogwira ntchito yomanga omwe amayenera kutenga inshuwaransi yazaka khumi. Mauthenga a inshuwalansi, guarantor ndi nambala ya inshuwalansi. Komanso kukula kwa malo a seti.
- Umembala wa malo oyang'anira ovomerezeka kapena bungwe lovomerezeka lomwe limalandira malipiro ndi cheke.
- Mkhalidwe wa woyang'anira wothandizira kapena manejala-lendi.
- franchise status
- Ngati ndinu opindula ndi a Mgwirizano wothandizira polojekiti ya bizinesi, onetsani dzina, adilesi, nambala yachidziwitso ndi nthawi ya mgwirizano womwe ukukhudzidwa.
Makampani omwe satsatira chiwopsezo ichi:
- Chindapusa cha ma euro 15 pazolakwika zilizonse. Chindapusa chachikulu ndi 1/4 ya mtengo wa invoice pa invoice iliyonse.
- Chindapusa choyang'anira ndi ma euro 75 kwa anthu achilengedwe ndi ma euro 000 kwa anthu ovomerezeka. Kwa ma invoice osatulutsidwa, olakwika kapena onama, chindapusa ichi chikhoza kuchulukitsidwa kawiri.
Ngati invoice siinaperekedwe, kuchuluka kwa chindapusa ndi 50% ya mtengo wamalondawo. Ngati ndalamazo zalembedwa, ndalamazi zimachepetsedwa kufika 5%.
Lamulo lazachuma la 2022 limapereka chindapusa chofikira € 375 pachaka chilichonse chamisonkho kuyambira Januware 000, kapena mpaka € 1 ngati ntchitoyo yalembetsedwa.
Invoice ya proforma
Invoice ya pro forma ndi chikalata chopanda mtengo wa bukhu, chovomerezeka panthawi yamalonda ndipo chimaperekedwa popempha wogula. Invoice yomaliza yokha ingagwiritsidwe ntchito ngati umboni wa malonda.
Malinga ndi lamulo, kuchuluka kwa ma invoice pakati pa akatswiri kumachitika patatha masiku 30 atalandira katundu kapena ntchito. Maphwando amatha kuvomereza nthawi yayitali, mpaka masiku 60 kuyambira tsiku la invoice (kapena masiku 45 kuchokera kumapeto kwa mwezi).
Nthawi yosungira ma invoice.
Ma invoice ayenera kusungidwa atapatsidwa udindo wawo ngati chikalata chowerengera zaka 10.
Chikalatachi chikhoza kusungidwa pamapepala kapena pakompyuta. Kuyambira pa Marichi 30, 2017, makampani amatha kusunga ma invoice amapepala ndi zikalata zina zothandizira pamakompyuta ngati akuwonetsetsa kuti makopewo ndi ofanana (Tax Procedure Code, nkhani A102 B-2).
Kutumiza kwa ma invoice pakompyuta
Mosasamala kanthu za kukula kwake, makampani onse amayenera kutumiza ma invoice pakompyuta pokhudzana ndi kugula kwa anthu (chilamulo nambala 2016-1478 ya November 2, 2016).
Udindo wogwiritsa ntchito ma invoice amagetsi komanso kutumiza zidziwitso kwa akuluakulu amisonkho (e-declaration) wakulitsidwa pang'onopang'ono kuyambira pomwe lamuloli linayamba kugwira ntchito mu 2020.
Kulipira ngongole za ngongole
Ngongole ndi ndalama zomwe wopereka kapena wogulitsa amabwereketsa kwa wogula:
- ngongole imapangidwa pamene chochitika chikuchitika pambuyo poti invoice yatulutsidwa (mwachitsanzo, kubweza kwa katundu).
- Kapena kutsatira zolakwika mu invoice, monga kubweza pafupipafupi.
- Kupereka kuchotsera kapena kubweza ndalama (mwachitsanzo, kuwonetsa kasitomala wosakhutira).
- Kapena pamene kasitomala alandira kuchotsera polipira pa nthawi yake.
Pachifukwa ichi, wogulitsa ayenera kupereka ma invoice omwe amalembedwa m'makopi ambiri momwe angafunikire. Ma invoice ayenera kusonyeza:
- Nambala ya invoice yoyambirira.
- tchulani umboni KUKHALA
- Kuchuluka kwa kuchotsera kupatula VAT yoperekedwa kwa kasitomala
- Mtengo wa VAT.
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