Kwemukela neKufananisa Kwetinhlangotsi Letintsatfu: Kute Kufanana, Kute Inkhokhelo

Encenyeni yesitsatfu kutsenga katfola umniketi lohloliwe kanye ne-oda yekutsenga lebhaliwe lephetse intfo, linani, intsengo nemibandzela. Kodvwa i-oda yekutsenga sitsembiso emkhatsini wetinhlangotsi letimbili, futsi umniketi angaletsa lokuncane kunaloko lokushiwo yi-oda, aletse intfo lesondzele kuloko lokwa-odwa, nobe afake ku-invoyisi intsengo lengasiyo leyavunyelwana ngayo. Kute kwaloku lokubonakala ephepheni. Kubonakala esangweni lendlu yekugcina timphahla, endzaweni yekwakha nangabe liloli litfulula, nobe ekamelweni lelihhotela nangabe umakhenikha aphetsa umsebenti.

Lapho liphepha lihlangana khona neliciniso

Lencenye ikhuluma ngetiteshi letimbili lapho liphepha lihlangana khona neliciniso: kwemukela, lokubhala loko lokufike ngempela, kanye nekufananisa kwetinhlangotsi letintsatfu, lokucatsanisa loko lokufikile naloko lokwavunyelwana ngako kanye naloko umniketi lakucelako ngaphambi kwekutsi kuphume nobe ngabe nguyiphi imali. Encenyeni yekucala sachaza kwephuka lokuvamile lapha: incwadzi yekuletfwa lesayinwa ngaphandle kwekubala, bese kufika i-invoyisi yalo lonkhe linani. Lapha ngilapho siyakulungisa khona.

Kwemukela: loko lokufike ngempela, hhayi loko lokushiwo yincwadzi yemniketi

Timphahla tifika nencwadzi yekuletfwa levela kumniketi lekhombisa loko lokutfunyelwe. Leyo ncwadzi idokhumenti yemniketi, hhayi yakho. Leyakho lirekhodi lekwemukela lolifaka wena ngekwakho, ngekwe-oda yekutsenga nemigca yalo, futsi liphatse tintfo letine:

  • Linani lelibalwe ngempela, hhayi linani lelibhalwe encwadzini yekuletfwa. Umehluko emkhatsini walokubili yintfo yekucala lokufanele ibonakale, futsi kufanele ibonakale ngesikhatsi umshayeli asesesangweni, hhayi emalangeni lambalwa ngemuva kwaloko.
  • Simo: siphilile, sonakele, kupakisha akuphelele, nobe sesisondzele ekuphelelweni sikhatsi lapho intfo inesikhatsi lesinqunyiwe sekusebenta. Faka sitfombe lapho kudzingeka khona, ngobe sitfombe lesitsatfwe ngesikhatsi sekwemukela sinemandla kunanobe ngumuphi umchazo lobhalwe kamuva.
  • Linani lelaliwe nesizatfu salo: alihambisani nemininingwane ledzingekako, lonakele, nobe lingetulu kwaloko lokwa-odwa. Kwala lokubhalwe nesizatfu sako ngiso sisekelo lapho kulungisa kwemniketi kwakhiwa khona kamuva; kwala lokushiwo ngemlomo kumshayeli kulahleka ngaphambi kwekutsi kufike i-invoyisi.
  • Ngubani lowemukela, nini futsi kuphi: endlini lenkhulu yekugcina timphahla, endzaweni letsite yeprojekthi, nobe endzaweni yetakhiwo. Timphahla letitfululwa ngco endzaweni yekwakha atikaze tidlule endlini yekugcina timphahla nhlobo, ngako kwemukelwa kwato kufanele kubhalwe kusuka kuleyo ndzawo ngekwayo.

Ku-kungani sitokhwe sakho lesibhaliwe singaze sifanane nalesisemashalofini, sikhala sekucala esikhaleni sesitokhwe besikunje ncamashi: timphahla tibekwa phansi, kantsi kutifananisa ne-oda yekutsenga kuhlehliselwa kusasa lelingaze lifike. Kulungisa lapha kuyafana: kwemukela kubhalwa ngaso leso sikhatsi kwenteka, kusuka elucingweni lwemphatsi wendzawo nobe kumshini wemgcini wesitolo, ngekwe-oda yekutsenga levulekile, hhayi ephepheni lelitawutayiphwa eluhlelweni kamuva. Ku-emabhakhodi nekuskena sakhombisa kutsi umgcini wesitolo uskena njani i-oda yekutsenga bese uskena intfo ngayinye, kute umehluko ubonakale ngaphambi kwekutsi umuntfu asayinele kuletfwa.

Umkhuba munye lofanele kuvivinywa: lowemukelako ubala angaboni linani lelia-odwa, futsi abhale loko lakubalile, hhayi linani lelisencwadzini yemniketi. Lowemukelako lobona linani lelilindzelekile uvame, ngenhlitiyo lenhle, kulicinisekisa, ikakhulu ekupheleni kwelilanga nangabe liloli lilindzile. Lowo longaliboni angabala kuphela. Bese luhlelo lucatsanisa lokubaliwe ne-oda futsi lukhombise umehluko kulowo lowulandzelelako. Letinye tintfo tidzinga sinyatselo sinye lesengetiwe ngaphambi kwekwemukelwa: insimbi yekucinisa ukhonkolo lokufanele kuhlolwe sitifiketi sayo semshini wekuyikhicita, nobe intfo lengakacutjungulwa ledzinga kuhlolwa kwelizinga ngaphambi kwekutsi ifike emugceni wekukhicita. Leti tibhalwa njengaletemukelwe tisahlolwa, ngako atikhishwa futsi atifananiswa kuze kube tiyemukelwa nobe tiyaliwa.

Futsi umuntfu lowemukelako akasiye lowavumelana nemniketi: luphiko lwekutsenga luyavumelana, indlu yekugcina timphahla nobe indzawo yekwakha iyemukela, bese luphiko lwemabhuku luyakhokha. Hhayi ngobe kukhona lowo lesolwako, kodvwa ngobe ngamunye wabo ufakazela incenye labanye labangeke bayifakazela.

Tinsita nabosonkontileka labangephansi: lirekhodi lekuphotfulwa kwemsebenti

Insita ayifiki ngeliloli, ngako kute lokungabalwa esangweni: kunakekelwa kwelifti esakhiweni lesidze sekuhlala, umsebenti wekuvimba kushisa lowentiwa ngusonkontileka longephansi eprojekthini, iphampu lelungiswe emugceni wekukhicita. Lapha kwemukela kulirekhodi lekuphotfulwa kwemsebenti lapho umuntfu lowacela umsebenti acinisekisa khona kutsi umsebenti wentiwa njengoba kwavunyelwana: yini leyaphotfulwa, nini, nekutsi kukhona yini lokusele. Lisayinwa ngulowo lowacela umsebenti nobe lophetse indzawo lapho wentiwa khona, hhayi luphiko lwekutsenga loluyisayina inkontileka, ngobe umuntfu lowacela umsebenti nguye lowatiko kutsi umsebenti wentiwa ngempela yini.

Umsebenti wasonkontileka longephansi lotsatsa emaviki wemukelwa ngetigaba: kungakanani kwentfo ngayinye lokuphotfulwe kuze kube nyalo, ngendlela umsebenti lolinganiswa ngayo esicelweni sekukhokhelwa. Ngako sicelo sekukhokhelwa sasonkontileka longephansi sicatsaniswa nelirekhodi lekwemukela lemanani laphotfulwe ngempela, lelisekelwe hhayi ekulinganiseleni kwasonkontileka kuphela kodvwa kuloko lokucinisekiswa ngulowo lowacela nobe ngunjiniyela wendzawo. Njengatimphahla, nobe ngabe yini lengemukelwanga ibhalwa nesizatfu sayo: umsebenti lokufanele wentiwe kabusha, nobe intfo lengakaphotfulwa.

Kufananisa kwetinhlangotsi letintsatfu: emadokhumenti lamatsatfu lokufanele asho intfo yinye

Nangabe i-invoyisi yemniketi ifika, inkampani iphetse emadokhumenti lamatsatfu mayelana nekutsenga lokufanako: i-oda yekutsenga ikhombisa loko lesavumelana ngako, lirekhodi lekwemukela likhombisa loko lokufikile, kantsi i-invoyisi ikhombisa loko umniketi lakucelako. Kufananisa kwetinhlangotsi letintsatfu kusho kucatsanisa kokutsatfu ngaphambi kwekukhokha, umugca ngemugca: intfo lefanako, linani lelifakwe ku-invoyisi lekutsi, kanye nanobe ngabe yini lesevele ifakwe ku-invoyisi ngekwekwemukela lokufanako, lingendluli linani lelemukelwe, kanye nentsengo yeyunithi ku-invoyisi lelingana nentsengo lesoluhlotsheni lwakamuva lolugunyaziwe lwe-oda yekutsenga. Nangabe kokutsatfu kuyavumelana, i-invoyisi iya ekukhokhelweni ngaphandle kwekutsi umuntfu abute. Nangabe kungavumelani, iyema kuze kuchazwe umehluko.

Kufanana akudzingi kutsi kube ncamashi kuze kube ngumbhalo ngamunye. Timphahla letilinganiswa ngesisindvo nobe ngemitha lengu-cubic tingafika tehluke kancane kunaloko lokwa-odwa, futsi kuyiyisa ema-halala enombolweni lephelele kungashintja umphelelo wemugca. Ngako inkampani ibeka umkhawulo wekubeketelela, futsi ubekwa ngumnikati, hhayi luhlelo futsi hhayi umuntfu lofaka i-invoyisi; ungehluka kusuka kuluhlobo lunye lwekutsenga kuya kulolunye. Lokubalulekile kutsi umkhawulo ubhalwe phansi futsi usebente kubo bonkhe, nekutsi wonkhe umehluko lowela ngekhatsi kwawo usabhalwa, nobe ngabe mncane kangakanani. Nangabe umehluko lomncane lofanako uchubeka uphindvaphindvwa kumniketi munye, uba ngumbuto lofanele kubutwa.

Timo letintsatfu tidzinga kucondvwa ngulowo lodizayina kufananisa:

  • I-invoyisi yinye yekwemukela lokunyenti. Imitsetfo Yekusebentisa i-VAT ivumela umniketi kutsi akhiphe i-invoyisi yentsela lefinyetiwe lehlanganisa kuniketa lokunyenti lokwehlukene kumtsengi munye esikhatsini lesingendluli inyanga yinye yekhalenda (Sigaba 53(4)). Umniketi loletsa endzaweni yekwakha ngetigaba enyangeni angatfumela i-invoyisi yinye yekuletfwa kwaleyo nyanga, ngako kufananisa kusebenta emigceni nasemananini, hhayi enombolweni yemadokhumenti.
  • I-invoyisi lefika emaviki kamuva. Njengoba kushiwo encenyeni yekucala, ekuniketeni emkhatsini wemabhizinisi lusuku lwekugcina lwekukhipha i-invoyisi yentsela lilanga le-15 lenyanga lelandzela inyanga lapho kuniketa kwenteka khona (Sigaba 53(1)(b)). Nangabe kwemukela bekungabhalwanga ngelilanga lekwenteka kwako, i-invoyisi iyafika futsi kute lokhumbula kutsi yini leyangena, bese kufananisa kubuyela kube luhambo lwekushayela tingcingo.
  • Tinsita letiphindvaphindvwako letingenako kuletfwa kwentfo lebambekako. Kubhalisa kwesoftware kwenyanga nenyanga, nobe irenti lengashintji yemishini nobe yendlu yekugcina timphahla. Kute lokwemukelwa inyanga ngayinye, ngako kufananisa kwetinhlangotsi letimbili, emkhatsini we-oda yekutsenga nobe inkontileka ne-invoyisi. Loko kusincumo lesibhalwe ku-oda ngekwalo kulolohlobo lwekutsenga, hhayi sikhala lesitfolwa ngumuntfu kamuva: luhlelo luyati kutsi leli-oda lifananiswa ngetinhlangotsi letimbili, nekutsi lamanye awedluli ngaphandle kwekwemukela. I-oda liphindze liphetse lusuku lwekuphela nemuntfu lonelibito locinisekisa ngesikhatsi ngasinye sekuvuselela kutsi insita isadzingeka, kute ema-invoyisi angachubeki adlula ngemuva kwekutsi insita imile.

Ku-tincenye tekushintja nesitokhwe etindzaweni letinyenti nasetimotweni temakhenikha sakhuluma ngekufananisa kwetinhlangotsi letintsatfu emugceni munye, njengesinyatselo lesivimbela kukhokhela linani lelingakaze lifike, kanye nekukhokha kabili kuniketa lokufanako. Lowo mugca uliciniso, kodvwa lusito lwangempela lwekufananisa alubonakali nangabe emadokhumenti ayavumelana. Lubonakala nangabe angavumelani.

Nangabe kungavumelani: indlela yesehluko ngasinye

I-invoyisi lengavumelani ibhekene netingoti letimbili letiphikisanako. Yekucala kutsi iyakhokhwa ngaphandle kwekutsi umuntfu aphikise, ngobe umniketi uyashayela futsi umehluko ubonakala umncane. Yesibili kutsi iyema futsi kute lowatiko kutsi imile, ngako ihlala emaviki ekhabetheni nobe ebhokisini le-imeyili, futsi umniketi utfola kumiswa kwayo ngaphambi kwakho nakalandzelela inkhokhelo. Kulungisa yindlela leyatiwako yaluhlobo ngalunye lwemehluko, umuntfu lonelibito lonquma, nesincumo nesizatfu saso kubhalwe ku-invoyisi ngekwayo. Imehluko lemine levame kakhulu:

  • Kuletfwa lokushodako. I-invoyisi ingelalo lonkhe linani kantsi kwemukela kungelincane. Loko lokungakafiki akukhokhelwa. Luphiko lwekutsenga lulandzelela kumniketi kute kube nakunye kwemiphumela lemibili: umniketi uletsa lokusele, lokwemukelwa ngekwebhalansi levulekile ye-oda yekutsenga, nobe ulungisa i-invoyisi yakhe nge-credit note yelinani lelingeke lifike, bese ibhalansi levulekile ye-oda iyavalwa nesizatfu lesibhaliwe, njengasencenyeni yesitsatfu, kute kungasali sibopho lesingalindzelwe ngumuntfu.
  • Intfo lefakwe esikhundleni. Kufika luphawu lolwehlukile, lusayizi lolufanako, nobe imininingwane lehlukile. Luhlelo alukwemukeli ngekwemugca we-oda yekutsenga, njengaku-emabhakhodi nekuskena; lowemukelako akanqumi yedvwa kukwemukela, futsi akungeni esitokhweni sengatsi nguko lokwa-odwa. Kubhalwa njengalokugcinwe ngaphandle kwesitokhwe kulindzelwe sincumo, bese umuntfu lophetse sidzingo setheknikhali ethimbeni lelacela uyanquma: nangabe ayakwemukela, i-oda yekutsenga ibuyeketwa ngeluhlobo lolusha nesizatfu, njengoba kuchazwe encenyeni yesitsatfu; nangabe ayakwala, kubuyela kumniketi.
  • Intsengo lengetulu kwe-oda yekutsenga. Loku kuya eluphikweni lwekutsenga, hhayi eluphikweni lwemabhuku, ngobe luphiko lwekutsenga nguye lolwavumelana ngentsengo. Kungaba kutsi umniketi ulungisa i-invoyisi yakhe nge-credit note leyikhombako, nobe kunesizatfu lesemukelekako sekukhuphuka, lapho-ke i-oda libuyeketwa ngeluhlobo lolusha futsi libuyela ekugunyatweni nangabe lendlula loko lokwagunyatwa, njengasencenyeni yesibili. Kuhlela i-oda yekutsenga ngekuthula kute lifanane ne-invoyisi, ngaphandle kwesizatfu lesibhaliwe futsi ngaphandle kwekugunyatwa, nguko ncamashi lokubulala injongo yekufananisa.
  • Inombolo ye-invoyisi lesevele ibhaliwe. Imitsetfo idzinga kutsi i-invoyisi yentsela iphatse inombolo yekulandzelana leyiveta futsi leyihlukanisako (Sigaba 53(5)(b)). Ngako inombolo lefanako levela kumniketi lofanako ivame kusho i-invoyisi lefanako: ikhophi leyafika nge-imeyili bese iphindze ifika nge-WhatsApp, njengoba kuchazwe encenyeni yekucala. Luhlelo luyayimisa ngesikhatsi ifakwa futsi lukhombise i-invoyisi lesevele ikhona eceleni kwayo, bese lowo loyilandzelelako uyayivala njengelephindziwe nesizatfu lesibhaliwe. Nangabe kutfolakala kutsi ngempela i-invoyisi lehlukile, sibonelo ngobe umniketi unika ema-invoyisi egatja ngalinye tinombolo ngekulandzelana lokwehlukile, lokuvunyelwa yinkhombandlela lenemininingwane ye-invoyisi ye-elekthronikhi yeSiphatsimandla seZakat, Intsela neMakhastomu (ZATCA), iyachubeka iye ekufananiseni. Futsi lokuhlola kusebenta kuphela nangabe umniketi ngamunye anelirekhodi linye lelinesikhombi lesingeke siphindvwe, njengoba kuchazwe encenyeni yesitsatfu. I-invoyisi yesibili yekuletfwa lokufanako lenenombolo lehlukile ayimiswa kuhlola kwenombolo kodvwa imiswa kufananisa ngekwako, ngobe i-invoyisi yekucala sele isebentise linani lekwemukela.

Nangabe i-invoyisi idzinga kulungiswa, kungaba ngelinani, ngentsengo nobe ngemininingwane yalenye yetinhlangotsi, indlela yidokhumenti lensha, hhayi kuhlela lendala: i-credit note nobe i-debit note lekhishwe ngumniketi lekhomba ngalokucacile i-invoyisi nobe ema-invoyisi lahlobene nayo (Sigaba 54). Inkhombandlela lenemininingwane ye-invoyisi ye-elekthronikhi ye-ZATCA itsi i-invoyisi ye-elekthronikhi ayishintjwa futsi ayisulwa nayisikhishiwe, nekutsi kuyikhansela kwentiwa kuphela nge-credit note lexhumene nayo kanye ne-invoyisi lensha. Ngako ungacela kumniketi ikhophi lelungisiwe ye-invoyisi lefanako; cela inothi lexhumene nayo, futsi ugcine kokubili ndzawonye. Sikhuluma ngemanothi ngekwelucelo lwemtsengi encenyeni yesihlanu; nobe ngumuphi umbuto mayelana nemtselela ku-VAT yakho yekufaka uyise kumeluleki wakho wentsela.

Ekugcineni, ngubani longakhulula i-invoyisi nanoma kunemehluko? Hhayi umuntfu lofaka i-invoyisi, futsi hhayi umuntfu loyikhokhako. Leyo yindzima umnikati layibeka ku-matrix yekugunyata; kukhulula kubhalwa ngaphansi kwelibito lalowo lokhululile, nesizatfu, futsi kuvela eluhlwini umnikati lalubonako. Sehluko ngasinye siphindze sitfole lusuku lwekugcina lolubekwa ngumnikati, futsi nangabe ludlula ngaphandle kwesincumo, sehluko sikhushulelwa ezingeni lelilandzelako, ngendlela lefanako nesicelo sekutsenga lesimile. Nangabe i-invoyisi imiswa, umniketi uva sizatfu ngalo lelo langa kuluphiko lwekutsenga, hhayi emaviki kamuva kuluphiko lwemabhuku nakabuta ngenkhokhelo yakhe. Kufananisa akuvikeli imali kuphela; kuphindze kuvikele buhlobo bakho nemniketi lotsembekile lonkhokhelo yakhe yephuta kuphela ngobe kute lowacinisekisa kwemukelwa kwaloko lakuletsa.

Umbono we-Origami

Nasakha lesigaba senkampani, sicala etindzaweni lapho timphahla netinsita tifika khona ngempela: lisango lendlu yekugcina timphahla, indzawo ngayinye yeprojekthi, indzawo yetakhiwo nobe lihhotela lapho umakhenikha enta khona umsebenti. Kuyo yonkhe indzawo siyabuta kutsi ngubani losayinako lamuhla, kwentekani ephepheni ngemuva kwekusayinwa, nekutsi kudlula malanga lamangakhi ngaphambi kwekutsi lifike eluphikweni lwemabhuku. Kwemukela lokungeke kwabhalwa khona lapho, ngaso leso sikhatsi kwenteka, kutawubuyela kube liphepha lelisephaketsini lalotsite, nobe ngabe nguluphi luhlelo lolungemuva kwako.

Bese sakha kwemukela kusuka elucingweni, ngekwe-oda yekutsenga levulekile, nesitfombe sencwadzi yemniketi nesimo setimphahla, lirekhodi lekuphotfulwa kwemsebenti lelisayinwe ngulowo lowacela umsebenti, kufananisa lokusebenta kwodvwa nangabe i-invoyisi ifakwa, kanye neluhlu lwetehluko lapho intfo ngayinye inemuntfu lonelibito lonquma, lusuku lwekugcina nesizatfu lesibhaliwe, konkhe kuxhunywe naluhlelo lwemabhuku inkampani lelusebentisako. Loku kuyincenye yetinhlelo letentiwe ngekwesidzingo lesitakhako, letichazwe ku-tinsita tetfu.

Umsebenti waleliviki: liviki esangweni nenyanga yema-invoyisi

Lomsebenti awudzingi lithulusi lelisha, futsi imeneja yekusebenta ingawenta kanye nemeneja yetimali:

  • Khetsa indzawo yinye yekwemukela iviki linye: indlu lenkhulu yekugcina timphahla, indzawo yakho yekwakha lematasa kakhulu, nobe lihhotela linye. Cela kutsi konkhe lokuletfwako kubalwe, futsi linani lelibaliwe libhalwe eceleni kwelinani lelisencwadzini yemniketi.
  • Buta lowo losayinela kuletfwa: ingabe ubala ngempela, nobe ukopisha linani encwadzini? Ngubani lowemukela tinsita, futsi ngubani locinisekisa kutsi umsebenti wasonkontileka longephansi uphelile? Awufuni umuntfu lonelicala, kodvwa ufuna sinyatselo lesingenamuntfu losiphetse.
  • Tsatsa ema-invoyisi emniketi lowawakhokha ngenyanga leyendlule, utfole lirekhodi lekwemukela nobe lirekhodi lekuphotfulwa kwemsebenti kulinye nalinye, bese ubala kutsi mangakhi lakhokhwa ngaphandle kwekwemukela lokubhaliwe.
  • Hlela wonkhe umehluko lowutfolako ngetigaba letine: kuletfwa lokushodako, intfo lefakwe esikhundleni, intsengo lephakeme, nobe i-invoyisi lephindvwe kabili. Eceleni kwanobe nguwuphi, bhala kutsi ngubani lowanquma nekutsi leso sincumo sabhalwa kuphi.
  • Buyela kuma-invoyisi lalishumi emsebentini wencenye yekucala, bese utsatsa imehluko yentsengo neyelinani lowayibhala ngaleso sikhatsi: faka ngamunye kusinye setigaba letine, bese uhlola kutsi sincumo sabhalwa yini ngaphansi kwelibito lalotsite, nobe i-invoyisi yavele yakhokhwa injengoba injalo.

Linani lema-invoyisi lakhokhwa ngaphandle kwekwemukela lokubhaliwe ngiyo inombolo lecace kakhulu lekhicitwa ngulomsebenti, futsi sigaba lesiphindvaphindvwa kakhulu ngiso sekucala lesidzinga indlela lebhaliwe. Nangabe utfola kutsi kwemukela kuyabhalwa kodvwa sekwephuzile, sizatfu sivame kuba kutsi kukubhala kuhamba kancane kunemsebenti lowentiwa khona lapho, futsi kulungisa kubhala lokulula kuleyo ndzawo lefanako, hhayi kusayina lokunye lokwengetiwe.

Encenyeni lelandzelako

Nyalo yonkhe i-invoyisi inekwemukela lokungacatsaniswa nako ne-oda yekutsenga lengalinganiswa ngalo. Incenye lelandzelako ima ku-invoyisi ngekwayo, ngekwelucelo lwemtsengi, nekutsi yini lokufanele ihlolwe kuyo ngaphambi kwekutsi ufune i-VAT yayo yekufaka: imininingwane i-invoyisi yentsela lokufanele iyiphatse, kushintjani nangabe umniketi asesigabeni sekuhlanganiswa se-invoyisi ye-elekthronikhi, kungani i-invoyisi yephepha leskeniwe ingabalwa njenge-invoyisi ye-elekthronikhi lehambisana nemitsetfo, nekutsi emaphutsa alungiswa njani nge-credit note nobe i-debit note.

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