Esi sifundo sithatha malunga nemizuzu engama-30, simahla kwaye kwividiyo sikhatshwa yimizobo yePowerPoint entle.
Kulula ukuyiqonda kwaye ifanelekile kubaqalayo. Ndihlala ndibonisa le khosi ngexesha lezifundo zam zoqeqesho lwabantu abathatha inxaxheba kwiiprojekthi zokudala ishishini.
Icacisa iinkcukacha eziphambili ekufuneka i-invoyisi iqulathe. Ulwazi olusisinyanzelo kunye nokuzikhethela, ukubalwa kwe-VAT, izaphulelo zorhwebo, izaphulelo zemali, iindlela ezahlukeneyo zokuhlawula, iintlawulo zangaphambili kunye neshedyuli yentlawulo.
Umboniso uphela ngetemplate ye-invoyisi elula enokukopishwa ngokulula kwaye isetyenziswe ngokukhawuleza ukudala ii-invoyisi ezintsha, ukugcina ixesha lokugxila kwishishini lakho eliphambili.
Uqeqesho lujolise ikakhulu kubanini bamashishini, kodwa lukwafanelekile kubantu abangaqhelananga ne-invoyisi.
Ngombulelo kolu qeqesho, iingxaki ezininzi zinokuphetshwa, ngokukodwa ilahleko edityaniswe nee-invoyisi ezingahambelani nemimiselo yesiFrentshi.
Ukuba awazi nto malunga ne-invoyisi, unokwenza iimpazamo kwaye ulahlekelwe yimali. Injongo yolu qeqesho ngokuqinisekileyo kukukunceda ukuba uzilungiselele ngokuhambelana nemimiselo esebenzayo.
Yintoni i-invoyisi?
I-invoyisi luxwebhu olungqina ukuthengiselana kwezorhwebo kwaye lunentsingiselo ebalulekileyo yomthetho. Ukongeza, luxwebhu lobalo-mali kwaye lusebenza njengesiseko sezicelo ze-VAT (ingeniso kunye nokuxhuzulwa).
Ishishini kwishishini: i-invoyisi kufuneka ikhutshwe.
Ukuba intengiselwano iyenzeka phakathi kweenkampani ezimbini, i-invoyisi iba sisinyanzelo. Ikhutshwa ngeekopi ezimbini.
Kwimeko yesivumelwano sokuthengiswa kwempahla, i-invoyisi kufuneka ingeniswe ekuhanjisweni kweempahla kunye nokunikezelwa kweenkonzo ekugqityweni komsebenzi oza kwenziwa. Kufuneka ibangwe ngokucwangcisiweyo ngumthengi ukuba ayibonelelwanga.
Iimpawu zee-invoyisi ezikhutshwa kwishishini ukuya kumntu ngamnye
Ukuthengisa kubantu ngabanye, i-invoyisi ifuneka kuphela ukuba:
— umxhasi ucela enye.
- ukuba intengiso yenzeke ngembalelwano.
- ukuhanjiswa ngaphakathi kwiNdawo yoQoqosho yaseYurophu ayixhomekeke kwi-VAT.
Kwezinye iimeko, umthengi udla ngokunikwa itikiti okanye irisithi.
Kwimeko ethile yokuthengiswa kwe-intanethi, kukho imigaqo ecacileyo kakhulu malunga nolwazi olumele luvele kwi-invoyisi. Ngokukodwa, ixesha lokurhoxisa kunye neemeko ezisebenzayo kunye neziqinisekiso zomthetho nezekhontrakthi ezisebenza kwintengiso kufuneka zichazwe ngokucacileyo.
Inqaku kufuneka linikezelwe kuye nawuphi na umntu obonelelwe ngenkonzo:
- Ukuba ixabiso liphezulu kune-25 euro (i-VAT ifakiwe).
- Ngesicelo sakhe.
- Okanye umsebenzi othile wokwakha.
Eli nqaku kufuneka libhalwe kwiikopi ezimbini, enye ibe yeyomthengi kwaye enye ibe yeyakho. Ulwazi oluthile lubandakanya ulwazi olusisinyanzelo:
— Umhla wenqaku.
- Igama lenkampani kunye nedilesi.
- Igama lomthengi, ngaphandle kokuba waliwe ngokusesikweni nguye
— Umhla kunye nendawo yenkonzo.
— Iinkcukacha ezithe vetshe ngobungakanani kunye neendleko zenkonzo nganye.
— Isixa esipheleleyo sentlawulo.
Iimfuno ezizodwa zokuhlawula zisebenza kwiintlobo ezithile zamashishini.
Oku kubandakanya iihotele, iihostele, izindlu ezinefenitshala, iindawo zokutyela, izixhobo zendlu, iigaraji, iimovers, izifundo zokuqhuba ezifundiswa zizikolo zokuqhuba, njl. Funda malunga nemithetho esebenzayo kuhlobo lwakho lomsebenzi.
Onke amaqumrhu ekufuneka athumele i-VAT nasebenzisa inkqubo yerejista yemali okanye isoftware njengenxalenye yemisebenzi yawo. Oko kukuthi, inkqubo evumela ukurekhoda ukuhlawulwa kweentengiso okanye iinkonzo ngendlela eyongezelelweyo ye-accounting. Kufuneka ube nesatifikethi esikhethekileyo sokuthotyelwa esinikwe ngumpapashi wesoftware okanye ngumbutho ovunyiweyo. Ukungaphumeleli ukuthobela esi sibophelelo kubangela isohlwayo se-7 ye-euro kwisoftware nganye engahambelaniyo. Isohlwayo siya kukhatshwa sisibophelelo sokuthobela phakathi kweentsuku ezingama-500.
Ulwazi olusisinyanzelo kwi-invoyisi
Ukuze zibe semthethweni, ii-invoyisi kufuneka zibe nolwazi oluthile olusisinyanzelo, phantsi kwesohlwayo sesohlwayo. Kufuneka iboniswe:
— Inombolo ye-invoyisi (inombolo eyodwa esekelwe kuluhlu lwexesha oluqhubekayo kwiphepha ngalinye ukuba i-invoyisi inamaphepha amaninzi).
— Umhla wokuyilwa kwe-invoyisi.
- Igama lomthengisi kunye nomthengi (igama lenkampani kunye nenombolo yesazisi ye-SIREN, ifom yezomthetho kunye nedilesi).
- Idilesi yetyala.
- Inombolo yothotho lweodolo yokuthenga ukuba ikhona.
— Inombolo ye-VAT yesazisi yomthengisi okanye umboneleli okanye yommeli werhafu wenkampani ukuba inkampani ayiyiyo inkampani ye-EU, yomthengi xa ingumthengi oyingcali (ukuba isixa si < okanye = 150 euro).
— Umhla wokuthengiswa kwempahla okanye iinkonzo.
— Inkcazo epheleleyo kunye nobungakanani bempahla okanye iinkonzo ezithengisiweyo.
- Ixabiso leyunithi yempahla okanye iinkonzo ezibonelelweyo, ixabiso elipheleleyo lempahla ngaphandle kwe-VAT eyahlulwe ngokwexabiso lerhafu efanelekileyo, isixa esipheleleyo se-VAT ekufuneka ihlawulwe okanye, apho kuyimfuneko, ireferensi kumalungiselelo omthetho werhafu waseFransi. ukubonelela ngoxolelo kwi-VAT. Ngokomzekelo, kumashishini amancinci "ukukhululwa kwi-VAT, Art. 293B yeCGI”.
— Zonke izaphulelo ezifunyenwe kwiintengiso okanye iinkonzo ezinxulumene ngqo nentengiselwano ekuthethwa ngayo.
— Umhla omiselweyo wentlawulo kunye neemeko zesaphulelo ziyasebenza ukuba umhla ekufanele uhlawulwe ngawo ungaphambili kunemiqathango eqhelekileyo esebenzayo, isohlwayo sentlawulo kade kunye nesixa sembuyekezo yesixa-mali esisebenzayo ngenxa yokungahlawuli ngomhla omiselweyo wentlawulo ebonisiweyo kwi-invoyisi.
Ukongeza, ngokuxhomekeke kwimeko yakho, ulwazi oluthile olongezelelweyo luyafuneka:
— Ukususela nge-15 kaMeyi, 2022, amagama athi "ISHISHINI LOMNTU" okanye isishunqulelo esithi "EI" makaqale okanye alandele igama lomsebenzisi kunye negama lomphathi.
— Kumagcisa asebenza kushishino lokwakha ekufuneka athathe i-inshurensi yeminyaka elishumi yobungcali. Iinkcukacha zoqhagamshelwano ze-inshurensi, umqinisekisi kunye nenombolo yepolisi ye-inshurensi. Kwakunye nobubanzi bejografi besethi.
— Ubulungu beziko lolawulo elivunyiweyo okanye umbutho ovunyiweyo owamkela intlawulo ngetshekhi.
— Ubume bomphathi wearhente okanye umqeshi oqeshiweyo.
- ubume borhwebo
— Ukuba ningabaxhamli be-a Ikhontrakthi yenkxaso yeprojekthi yoshishino, chaza igama, idilesi, inombolo yesazisi kunye nexesha lekhontrakthi echaphazelekayo.
Iinkampani ezingawuthobeliyo lo mngcipheko woxanduva:
- Isohlwayo se-euro ezili-15 ngokungachanekanga ngakunye. Esona sohlwayo siphezulu sisi-1/4 sexabiso le-invoyisi kwi-invoyisi nganye.
- Intlawulo yolawulo yi-75 euros kubantu bendalo kunye ne-000 ye-euro kubantu abasemthethweni. Kwii-invoyisi ezingakhutshwanga, ezingasebenziyo okanye ezingeyonyani, ezi zohlwayo zinokuphindwa kabini.
Ukuba i-invoyisi ayikhutshwa, isixa sentlawulo yi-50% yexabiso lentengiselwano. Ukuba intengiselwano irekhodwe, esi sixa-mali sincitshiswe ukuya kwi-5%.
Umthetho wezemali we-2022 ubonelela ngesohlwayo ukuya kwi-375 ye-€ 000 ngonyaka ngamnye werhafu ukususela nge-1 kaJanuwari, okanye ukuya kwi-€ 37 ukuba intengiselwano ibhalisiwe.
I-invoyisi yeproforma
I-invoyisi ye-pro forma luxwebhu ngaphandle kwexabiso lencwadi, esebenzayo ngexesha lokunikezelwa kwentengiso kwaye ikhutshwe ngokubanzi ngesicelo somthengi. Kuphela yi-invoyisi yokugqibela enokusetyenziswa njengobungqina bentengiso.
Ngokomthetho, isixa se-invoyisi phakathi kweengcali kufuneka iintsuku ezingama-30 emva kokufumana iimpahla okanye iinkonzo. Amaqela angavuma ixesha elide, ukuya kwiintsuku ezingama-60 ukususela kumhla we-invoyisi (okanye iintsuku ezingama-45 ukususela ekupheleni kwenyanga).
Ixesha lokugcinwa kwe-invoyisi.
Ii-invoyisi mazigcinwe zinikwe ubume bazo njengoxwebhu lobalo-mali iminyaka eli-10.
Olu xwebhu lunokugcinwa kwiphepha okanye ngefomathi ye-elektroniki. Ukususela ngo-Matshi 30, i-2017, iinkampani zinokugcina ii-invoyisi zephepha kunye namanye amaxwebhu axhasayo kwimidiya yekhompyutha ukuba ziqinisekisa ukuba iikopi ziyafana (iKhowudi yeNkqubo yeRhafu, inqaku le-A102 B-2).
Ukuhanjiswa kwee-invoyisi nge-elektroniki
Kungakhathaliseki ukuba ubungakanani bayo, zonke iinkampani zifuneka ukuba zithumele ii-invoyisi ngekhompyutha ngokumalunga nokuthengwa koluntu (inombolo yomyalelo 2016-1478 kaNovemba 2, 2016).
Isibophelelo sokusebenzisa ii-invoyisi ze-elektroniki kunye nokudlulisa ulwazi kumagunya erhafu (i-e-declaration) iye yandiswa ngokuthe ngcembe ukususela ekungeneni kokusebenza komyalelo kwi-2020.
Ukwenziwa kwee-invoyisi zamanqaku ekhredithi
Inqaku lekhredithi lixabiso elityalwa umthengisi okanye umthengisi kumthengi:
— inqaku lekhredithi lenziwa xa isiganeko senzeke emva kokuba i-invoyisi ikhutshiwe (umzekelo, ukubuyiswa kwempahla).
— Okanye ukulandela impazamo kwi-invoyisi, njengetyala eliqhelekileyo lokuhlawula ngaphezulu.
— Ukunikezelwa kwesaphulelo okanye imbuyekezo (umzekelo, ukwenza umqondiso kumthengi onganelisekanga).
— Okanye xa umthengi efumana isaphulelo ngokuhlawula ngexesha.
Kule meko, umthengisi kufuneka akhuphe ii-invoyisi zenqaku letyala kwiikopi ezininzi kangangoko kuyimfuneko. Ii-invoyisi kufuneka zibonise:
— Inani le-invoyisi yokuqala.
- ukukhankanya ireferensi UKUFUMANA
— Isixa sesaphulelo ngaphandle kweVAT enikwe umthengi
— Isixa se-VAT.
