Iyi kosi inotora angangoita maminetsi makumi matatu, yemahara uye muvhidhiyo inoperekedzwa neyakajeka PowerPoint mifananidzo.
Zviri nyore kunzwisisa uye zvakakodzera kune vanotanga. Ini ndinowanzo kupa kosi iyi panguva yangu yekudzidzira makosi kune vanhu vanotora chikamu mumapurojekiti ekugadzira bhizinesi.
Inotsanangura zvinhu zvikuru zvinofanirwa kuve neinvoice. Ruzivo rwekusungirwa uye rwesarudzo, kuverenga kweVAT, kuderedzwa kwekutengesa, kuderedzwa kwemari, nzira dzakasiyana dzekubhadhara, kubhadhara kumberi uye masheti ekubhadhara.
Mharidzo yacho inopera netemplate yakapfava invoice iyo inogona kukopa zviri nyore uye kushandiswa kukurumidza kugadzira ma invoice matsva, kuchengetedza nguva yekutarisisa bhizinesi rako repakati.
Kudzidziswa kwacho kwakanangana nevaridzi vebhizinesi, asi kwakakodzerawo kune vanhu vasina ruzivo nezve invoice.
Nekuda kwekudzidziswa uku, matambudziko mazhinji anogona kudzivirirwa, kunyanya kurasikirwa kwakabatana nemainvoice asingaenderane nemirairo yeFrance.
Kana iwe usingazive chero chinhu nezve invoice, unogona kukanganisa uye kurasikirwa nemari. Chinangwa chekudzidziswa uku ndechekukubatsira iwe kuzvironga zvinoenderana nemirairo iri kushanda.
Chii chinonzi invoice?
Invoice igwaro rinopupurira kutengeserana kwekutengeserana uye rine chirevo chakakosha chepamutemo. Pamusoro pezvo, igwaro reakaunzi uye rinoshanda sehwaro hweVAT zvikumbiro (mari uye zvakabviswa).
Bhizinesi kune bhizinesi: invoice inofanirwa kupihwa.
Kana kutengeserana kukaitika pakati pemakambani maviri, invoice inova yekumanikidza. Inobudiswa mumakopi maviri.
Muchiitiko chechibvumirano chekutengeswa kwezvinhu, invoice inofanira kuendeswa pakuendeswa kwezvinhu uye nokuda kwekupa mabasa pakupera kwebasa rinofanira kuitwa. Inofanirwa kutaurwa zvakarongeka nemutengi kana isina kupihwa.
Hunhu hwemainvoice anoburitswa kubva kune bhizinesi kuenda kune mumwe munhu
Nekutengesa kune vanhu, invoice inongodiwa chete kana:
— mutengi anokumbira imwe.
- kuti kutengesa kwakaitika netsamba.
- yekuendesa mukati meEuropean Economic Area isiri pasi peVAT.
Mune zvimwe zviitiko, mutengi anowanzo kupihwa tikiti kana risiti.
Munyaya chaiyo yekutengesa kwepamhepo, kune mitemo yakanangana neruzivo rwunofanirwa kuoneka painvoice. Kunyanya, nguva yekubvisa uye mamiriro anoshandiswa pamwe chete nemutemo uye zvibvumirano zvibvumirano zvinoshanda pakutengesa zvinofanira kutsanangurwa zvakajeka.
Tsamba inofanirwa kupihwa kune chero munhu akapihwa sevhisi:
- Kana mutengo wakakwira kupfuura 25 euros (VAT inosanganisirwa).
- Pakukumbira kwake.
- Kana yebasa chairo rekuvaka.
Ichi chinyorwa chinofanira kunyorwa mumakopi maviri, imwe yemutengi uye imwe yako. Rumwe ruzivo runoita ruzivo rwunosungirwa:
— Zuva retsamba.
- Zita rekambani nekero.
- Zita remutengi, kunze kwekunge arambwa naye
— Zuva nenzvimbo yebasa.
- Ruzivo rwakadzama pamusoro pehuwandu uye mutengo wesevhisi yega yega.
- Mari yese yekubhadhara.
Zvinodiwa zvekubhadharisa zvakakosha kune mamwe marudzi emabhizinesi.
Izvi zvinosanganisira mahotera, mahositeri, dzimba dzine fenicha, maresitorendi, midziyo yemumba, magaraji, movers, zvidzidzo zvekutyaira zvinopihwa nezvikoro zvekutyaira, nezvimwe. Dzidza nezvemitemo inoshanda kune yako mhando yechiitwa.
Zvese zvimiro zvinodiwa kuendesa VAT uye zvinoshandisa rejista remari system kana software sechikamu chezviitiko zvavo. Izvi zvinoreva, hurongwa hunobvumira kurekodha kubhadhara kwekutengesa kana masevhisi mune imwe nzira yekuwedzera-accounting. Inofanirwa kuve neyakakosha chitupa chekuenderana chinopihwa nemushambadziri wesoftware kana nesangano rakatenderwa. Kutadza kutevedzera chisungo ichi kunoguma nefaindi ye7 euros kune yega yega isingaite software. Iyo faindi ichaperekedzwa nechisungo chekutevedzera mukati memazuva makumi matanhatu.
Mandatory information pane invoice
Kuti ave anoshanda, ma invoice anofanirwa kunge aine rumwe ruzivo rwunosungirwa, pasi pechirango chefaindi. Zvinofanira kuratidzwa:
-Iyo invoice nhamba (yakasarudzika nhamba yakavakirwa pane inoenderera nguva inoteedzana peji yega yega kana iyo invoice ine akati wandei mapeji).
- Zuva rekunyora invoice.
-Zita remutengesi uye mutengi (zita rekambani uye nhamba yekuzivikanwa yeSIREN, fomu repamutemo nekero).
- Chikero chekunyorera.
-Serial nhamba yekutenga odha kana iripo.
- VAT chiziviso nhamba yemutengesi kana mutengesi kana yemutero anomiririra kambani kana kambani isiri EU kambani, yemutengi kana ari nyanzvi mutengi (kana mari iri < kana = 150 euros).
- Zuva rekutengeswa kwezvinhu kana masevhisi.
- Tsanangudzo yakazara uye huwandu hwezvinhu kana masevhisi anotengeswa.
- Mutengo wezvikamu zvezvinhu kana masevhisi anopihwa, kukosha kwese kwezvinhu zvisingasanganisire VAT yakaputswa zvichienderana nechiyero chemutero chakakodzera, huwandu hweVAT hunofanirwa kubhadharwa kana, pazvinenge zvichiita, chirevo chezvipimo zvemutemo wemutero weFrance. kupa kuregererwa kubva kuVAT. Semuenzaniso, kune ma microenterprises "VAT exemption, Art. 293B yeCGI".
-Kudzoserwa kwese kwakagamuchirwa kwekutengesa kana masevhisi ane hukama zvakananga nekutengeserana kuri mubvunzo.
-Kubhadhara zuva rekubhadhara uye mamiriro ekuderedzwa anoshanda kana zuva rekubhadhara riri pamberi pezvimiro zvenguva dzose, chirango chekunonoka kubhadhara uye huwandu hwemuripo wemari inoshandiswa nekusabhadhara pazuva rakakodzera rekubhadhara rakaratidzwa painvoice.
Mukuwedzera, zvichienderana nemamiriro ako ezvinhu, mamwe mashoko ekuwedzera anodiwa:
— Kubva Chivabvu 15, 2022, mazwi ekuti "INDIVIDUAL BUSINESS" kana acronym "EI" anofanira kutangira kana kutevera zita rehunyanzvi uye zita remaneja.
- Kune mhizha dzinoshanda muindasitiri yezvivakwa dzinofanirwa kutora makore gumi inishuwarenzi yehunyanzvi. Mazita ekuonana neinishuwarenzi, guarantor uye nhamba yeinishuwarenzi. Pamwe chete neiyo geographic scope yeseti.
-Kuve nhengo yenzvimbo yakatenderwa manejimendi kana mubatanidzwa wakatenderwa uyo nokudaro unotambira kubhadhara necheki.
- Chimiro chemumiriri maneja kana maneja-muroja.
- franchise mamiriro
- Kana iwe uri vabatsiri ve a Bhizinesi chirongwa chekutsigira chibvumirano, ratidza zita, kero, nhamba yekuzivikanwa uye nguva yekondirakiti ine chekuita.
Makambani asingaenderane neiyi ngozi yekusungirwa:
- Mari yefaindi yegumi nemashanu euros pane imwe neimwe kusarongeka. Iyo yakanyanya faindi i15/1 yehukoshi hweinvoice kune yega yega invoice.
- Iyo faindi yekutonga i75 euros kune vanhu chaivo uye 000 euros kuvanhu vepamutemo. Pamainvoice asina kuburitswa, asiriwo kana emanyepo, faindi idzi dzinogona kupetwa kaviri.
Kana invoice isina kupihwa, huwandu hwefaindi ndeye 50% yekukosha kwekutengeserana. Kana kutengeserana kwakanyorwa, mari iyi inoderedzwa kusvika ku5%.
Mutemo wezvemari wa2022 unopa faindi inosvika €375 pagore rega rega remutero kubva muna Ndira 000, kana kusvika €1 kana kutengeserana kwakanyoreswa.
Iyo proforma invoice
A pro forma invoice igwaro risina kukosha kwebhuku, rinoshanda panguva yekupihwa kwekutengesa uye rinowanzo kupihwa nekukumbira kwemutengi. Chete invoice yekupedzisira inogona kushandiswa sehumbowo hwekutengesa.
Zvinoenderana nemutemo, huwandu hwemainvoice pakati penyanzvi hunofanirwa mazuva makumi matatu mushure mekugamuchira zvinhu kana masevhisi. Mapato anogona kubvumirana kwenguva yakareba, kusvika kumazuva makumi matanhatu kubva pazuva reinvoice (kana mazuva makumi mana nemashanu kubva pakupera kwemwedzi).
Nguva yekuchengeta invoice.
Mainvoice anofanirwa kuchengetwa achipihwa chimiro chavo segwaro re accounting kwemakore gumi.
Gwaro iri rinogona kuchengetedzwa mumapepa kana mufomati yemagetsi. Kubva 30 Kurume 2017, makambani anogona kuchengeta mapepa invoice uye mamwe magwaro anotsigira pamidhiya yekombuta kana vakavimbisa kuti makopi akafanana (Tax Procedure Code, chinyorwa A102 B-2).
Electronic transmission yema invoice
Pasinei nehukuru hwayo, makambani ese anosungirwa kuendesa invoice nemagetsi zvine chekuita nekutenga neruzhinji (chisungo nhamba 2016-1478 yaNovember 2, 2016).
Chisungo chekushandisa ma invoice emagetsi uye kuendesa ruzivo kune zviremera zvemitero (e-declaration) chakawedzerwa zvishoma nezvishoma kubva pakatanga kushanda kwechisungo muna 2020.
Invoicing yezvinyorwa zvechikwereti
Tsamba yechikwereti imari inokweretwa nemutengesi kana mutengesi kune mutengi:
- kiredhiti chinyorwa chinogadzirwa kana chiitiko chikaitika mushure mekuburitswa kweiyo invoice (semuenzaniso, kudzoka kwezvinhu).
- Kana kutevera kukanganisa mune invoice, senge nyaya yenguva zhinji yekubhadhara zvakanyanya.
- Kupihwa kwekuderedzwa kana kudzoserwa (semuenzaniso, kuita chiratidzo kune mutengi asingagutsikane).
- Kana kuti kana mutengi awana mutero wekubhadhara nenguva.
Muchiitiko ichi, mutengesi anofanira kuburitsa akati kiredhiti note invoice mumakopi akawanda sezvinodiwa. Invoice dzinofanirwa kuratidza:
- Nhamba yeinivhoisi yekutanga.
- iyo inotaura nezvereferensi KUVA
- Huwandu hwemutero usingasanganisire VAT yakapihwa mutengi
-Kuwanda kweVAT.
