VAT muGermany. Ndeapi mitero muGermany? VAT refundidzo

Germany ndiyo nyika yakaisvonaka kwazvo muEuropean Union. Gore roga roga rinokwezva nhamba huru yevatengesi. Chimwe chezvikonzero chikuru zvekutsvaga kwekuGermany kutengesa ndeyemutero wayo. Tichifunga nezvemitero inofanira kubhadhara muGermany, pamwe chete nezvose zvavanoita, vatengesi vanobva kumativi ose enyika vari kutumira mabasa avo emabhizimisi mundima ye Federal Republic yeGermany. Kune marudzi matatu emitero aripo muGermany:

• Mitero pamari;
• Mitero haisi kutengesa;
• Mitero pa real estate.

Mitero pamatengesi

Iyi nhengo yemitero yeGermany inotarisirwa zvikuru. Kune marudzi maviri emitero pamatengesi. Yokutanga ndiyo mutengo-yakawedzerwa mutero, uye wechipiri ndiyo mutero weimba.

VAT muGermany haigoni kudanwa kwete yakaderera kana yakakwirira. MuEurope, kune dzimwe nyika umo mutengo unowedzera mutengo uri pasi kudarika muGermany, uye iyo inowirirwa nayo yeGermany.

Mitero yekutenga zvivako yakasiyana. Mavhareji avo akaenzana mazera kubva pa4 kusvika ku5 muzana pamusana, zvichienderana nenharaunda. MuBerlin, iyo inonyanya kutengesa mutero - pamwero wezvitanhatu.

Value Added Tax

VAT muGermany, kufanana nenyika dzakawanda dzeEuropean Union, inosanganisira zvitatu:

1. Yakaderedza.
2. Zero.
3. Basic.

Izvo zvinokosha yehuwandu ndeye 19 muzana, asi iyo yepasi ndeye 7 muzana.

Zero yekutengesa kutengesa mutero inoratidzwa pahuwandu hwakawedzerwa. Mune mamiriro ezvinhu apo mutengesi ari muvosiyiti uye invoice inoratidza kukosha kwezvinhu, achitora mutengo wekuwedzera-mutengo, mutengi anogona kuita mvumo yeVAT paanodzokera kunyika yake. Uyewo, vanachiremba vanoita munharaunda ye Federal Republic yeGermany nevarimi ve inshuwarisi havabhadharwi nemitengo-yakawedzerwa mitero.

Iyo yakaderedzwa VAT muGermany inoshandiswa zvezvinhu zvekutanga zvakakosha zvinodikanwa, zvokudya (kunze kwekumwa), izvo zvinotengeswa mundima yekutonga yeGermany. Mukuwedzera, 7 muzana yemari yose yezvinhu zvakabhadharwa nehotera neyekuchengetwa kwezvokudya. Nhamba yepamusoro yekutengesa mitero yakawedzerwa inoshandiswa mune zvimwe zviitiko. VAT muGermany pane imwe nzvimbo inotengeswa inotongerwawo pamatare gumi nemapfumbamwe-muzana.

Nzira yekubhadhara mitero isina kukodzera, iyo inokosha-inowedzera mutero, uye hukuru hwavo muGermany, sekune dzimwe nyika dzeEuropean Union, inotungamirirwa nemitemo yeEuropean Union, yakagamuchirwa muna Directive 112 ya 2006.

Mitero Inowanikwa

MuGermany, kune basa rishoma uye risingagumi kubhadhara mutero wemari. Chikamu chokutanga chinosanganisira mari kubva kune zvitsva muGermany, uye kune yechipiri - mari inowanikwa munyika yose. Kune vateresi vasina zvikwereti zvishoma vasati vari vagari veGermany, iyo isiri masangano, masangano ehurumende, uyewo mabhizimusi kunze kwenyika vasina kumiririra kusingagumi munharaunda ye Federal Republic yeGermany.

Kubvira muna 2008, mutero wekutere wakaderera zvikuru kubva pa25 kusvika ku15 muzana. Iye zvino iyo inobatsira inenge inenge makumi matatu kubva muzana, sezvo mubhadhari anomanikidzwa kubhadhara imwe yehafu nehafu muzana yebhajhini yehurumende, pamwe chete nemitero yemaspala, iyo yakawanda iyo munyika dzakasiyana inogona kubva kubva gumi nemana kusvika gumi nemanomwe kubva muzana.

Iko kuwedzerwa kuwedzerwa mutero kunobhadharwa mu Federal Republic of Germany

Iyi yemutero usinganzwisisiki inofanira kubhadharwa pamwedzi. Mutengesi anofanira kutora mari yakafanira mari yebhajheti musi iwoyo waakatumira iyo invoice kune mutengi.

Mushure mokunge bhizinesi raipinda mubhuku rekunyora, rinofanira kunge mukati memakore maviri kutumira matanho ekutanga maererano nehukuru hwetengo-yakawedzerwa mutero kuvakuru vemitero yenyika. Hurumende ine kodzero yekuwedzera nguva yekupedzisira kwekutumirwa kwemashoko kwemazuva makumi matatu. Uyewo kambani inosungirwa kugovera zvose data pamusoro pekubhadhara kwekutengesa mutengo wekuwedzera pamagumo egore negore.

Inotengeswa mutengo wakawedzerwa

Kune makambani anokwana mutemo haagoni kubhadhara VAT muGermany. Nhamba yeVAT muGermany kutumira inobva pane yakashandiswa. Panguva iyo zvinhu zvakatengeswa zvayambuka muganhu weGerman, hazvigoni kudzorerwa. Mutengi anogona kutora zvigadziro mushure mokunge abhadhara zvose zvakakodzerwa netsika dzekubhadhara :

• Value added tax;
• Customs duty;
• Chengeta mutero (kana zvichidiwa).

Kuverenga kwekutumira VAT

Nhamba yeVAT muGermany kunotengeswa kunotamira pane kukosha kwetsika yezvinhu, pamwe nezvose zvinoshanda uye mari yepamusoro yakabhadharwa pamuganhu. Cherechedza VAT inogona kunge yakakonzerwa nehuwandu hunotevera:

Р _VAT = (ТС + П + А) / 100 * Ane _VAT , kupi

• Р _VAT - ukuru hwetero kune mari yakawedzerwa;
• TS - tsika inokosha yezvinhu;
• P - chiyero chemitemo;
• A ndiyo chiyero chemutero wemadhora;
• _NeVAT - muyero wekutengesa mutero wawedzerwa.

Muenzaniso wekuverenga kwekutengeserana kwekuwedzerwa mutero wakawedzerwa

Mutengo weimwe chikwata chekugadzira i100 euro. Chikamu chemakumi mashanu ezvikwata zvakatengeswa. Mari yacho inokwana 0,15% yemari yose yezvigadzirwa zvose. Izvo zvinhu hazvishamisi.

Zvichienderana nehuwandu hupi hunoshandiswa, mari yeVAT inogona kuverengwa nenzira mbiri.

Panhamba yepasi, iyo yeVAT yemari muGermany ndeye 951 zviuru makumi maviri nemazana makumi mana nemazana mashanu emashanu:

P _VAT = (100 * 50 000 + 100 * 50 000 * 0.0015) * 0.19 = 951 425 euros.

Kana iyo inoderedzwa inoshandiswa kune zvigadzirwa, muyero wekutengesa kuwedzera mutero uchava 350 000 525 euros:

P _VAT = (100 * 50 000 + 100 * 50 000 * 0.0015) * 0.07 = 350 525 euros.

Tumira kunze kuwedzera kwekutengesa mutero

Kuwedzera kwekubhadhara mutero kwekutengesa kwezvinhu kubva munyika iyo 99 muzana yezviitiko zvinowanikwa uchishandisa zero chibereko chekuteresa. Zvisinei, pane zviitiko apo mutengi anofanira kubhadhara mutero. Somuenzaniso, kana uchitenga zvinhu kuburikidza nekutengeserana kwepaIndaneti.

Pane mukana wekubvumirana nemutengesi kuti akatengesa zvinhu zvishoma, - pasina VAT. Asi izvi zvichafanirwa kupedzisa kuburikidza neinottion. Mumamiriro ezvinhu aya, mutengi anotora matambudziko ose ekutengesa.

VAT muGermany kutengeserana inotaridzwa nemhando imwechete seyoko yekutengesa mutero wekutengeswa kwemiti.

VAT refundidzo

Avo vasina vagari vomuGermany vane kodzero yekudzorera mari yakashandiswa kubhadhara mutengo wenyaya yakawedzerwa. Nokuti kudzoka kwemari ndiye mutengesi wezvinhu. Kuti udzikise huwandu hwezvinetso, vatengesi muGermany vakamira kuwedzera kuwedzera-kuwedzera mutero kune kukosha kwezvinhu zvose zvavakatengesa. Nokudaro, mutengi haasi kudzorera mari yacho. Anongobhadhara zvishoma. Asi kune imwe chete-iyo kutenga motokari muGermany.

Kana pane chido chekudzorera mutero, tinofanira kuyeuka kuti izvi zvinogona kuitwa nemunhu asiri mutemo weEuropean Union kana veEU vagari kana ane mukati reVAT nhamba.

Mukuwedzera, kutaurwa kunofanirwa kuitwa nemitemo yebhadharo risina kodzero yemari inogona kugamuchirwa sekudzoka pamutengo wezvakawedzerwa. Kana iwe uchidzoka mari yakawanda, ipapo mutengi anofanira kubhadhara mitero yemitemo.

Mutero wokuwana

Uyu mutero unobhadharwa nevose vagari uye vasiri vagari veGermany. Vose vanobhadhara kuwedzera pamutero pachawo mupiro we5,5 muzana yemari yacho.

Vagari vomuGermany vanoonekwa sevanhu venyama vane dzimba muimba yenyika kana kuti vanogaramo kwemwedzi mitanhatu kana kupfuura.

Mutengo unogona kuva:

• 0%;
• 14%;
• 23.97%;
• 42%;
• 45%.

Asi hukuru hwemutero hunogona kupesana zvichienderana nechinangwa icho chinoshandiswa (mubhadhari mumwe chete kana vakaroorana).

Kana mutero unobhadharwa nomunhu mumwe chete, chikumbaridzo chinokwana 13 469 euros, 52 000 881 euros uye 250 000 730 euros pamitero ye14%, 23.97 muzana uye 42 muzana maererano. Kana mari yacho inodarika chikwangwani chemazana makumi maviri nemazana manomwe emadhora manomwe, ipapo 45% inoshandiswa. Mari inosvika ku 8 chikamu 354 euro haina kubhadharwa. Kune vakaroorana, chikumbaridzo chakawandisa kaviri zvakakura.

Mutero pazvinobva

Iko yehutano yezvikamu zvevagari vayo ndeye 26.36 muzana, asi inofanira kuonekwa kuti iyo yepamu inenge 25 muzana, uye imwe 5.5 muzana inobatsira.

Mutengo we 26.38 muzana unoshanda zvakananga kune vasiri vagari veGermany. Nhamba yemutero we zero inogonawo kugoverwa. Mukuwedzera, 40 muzana yemutero wakabhadhara kune vasiri vagari vanobhadharwa.

Madzimambo evanhu vasiri vagari vanobhadhara pamutengo we15.8%. Zvikwereti kune vagari venyika yeFederal Republic of Germany havateresi.