Litiko Letemitfombolusito Yebantfu Nekutfutfukiswa Kwemphakatsi libeke Lesitsatfu mhla wema-23 Inyoni 2026 njengelilanga lelisemtsetfweni lekuphumula leLilanga Lesive emkhakheni walabatimele nemkhakheni longenzi inzuzo, ngaphansi kwaSigaba 24 seMitsetfo Yekusetjentiswa kweMtsetfo Wetemsebenti. Njengoba lilanga lisondzela, Lilanga Lesive lisetulu etintfo letifunwa kakhulu e-inthanethi eSaudi, futsi tinsita temadiskhawunti setivele tisebenta etitolo nasetinkundleni.

Emabhizinisi lamanyenti alungiselela liviki letinsita tekutsengisa ngekwalo: emazinga esitoko, kuklanywa kwetiphakamiso, nekutsi iwebhusayithi itawukhona yini kumelana nesigcwala sebavakashi. Cishe kute lolungiselela loko lokufika emalangeni lambalwa ngemuva: timphahla letibuyiswako, tekushintjanisa, nemadiskhawunti laniketwa ngemuva kwekutsi kutsengisa sekuvaliwe. Lapho-ke sincumo lesincane sekusebenta etafuleni siphenduka umehluko lovela embikweni we-VAT, ngoba imitsetfo ayikuphatsi kubuyiswa kwemphahla njengentsengiselwano leyengazange yenteke. Ikuphatsa njengekulungiswa kwenani lekuniketwa lokwenteka ngempela.

Loko lokudzingwa yimitsetfo nangabe imphahla ibuya

Sigaba 40 seMitsetfo Yekusetjentiswa kwe-VAT sibala timo lapho linani lekuniketwa lilungiswa khona. Tintsatfu kuto tichaza kahle kakhulu liviki lelilandzela tinsita tekutsengisa: kuniketwa kuyakhanselwa nobe kuphetfwe kuphela nobe ingcenye yako ngemuva kwekutsi sekwentekile; inkhokhelo lebeyivumelene ngaphambilini iyashintjwa nganobe ngusiphi sizatfu, kufaka ekhatsi idiskhawunti lengetiwe leniketwa ngemuva kwekutsengisa; kanye netimphahla nobe ingcenye yato tibuyiselwa kumniketi futsi umniketi uyakwemukela loko kubuyiswa.

Nangabe lesinye salezehlakalo senteka ngemuva kwekutsi i-invoyisi yentsela ikhishiwe, Sigaba 54 sidzinga kutsi umniketi aniketa likhasimende inothi yesikweleti lapho intsela lekhonjiswe ku-invoyisi yeca linani lelicinisile lekuniketwa, kanye nenothi yesikweleti lesinyusako (debit note) lapho ingafiki kulo. Inothi ayibhalwa nobe kanjani. Kufanele ibe nemininingwane ledzingekako ku-invoyisi yentsela lefanako ngaphansi kwaSigaba 53, futsi kufanele ibe nekukhombisa lokucacile, ngendlela lebekwe nguLigunya, ku-invoyisi lekhishwe ngaphambilini leyimayelana nayo.

Leso sidzingo sekugcina ngiso lesehlulekako ekwentekeni. Indlela lebonakala ilula kakhulu etafuleni, kukhansela kutsengisa nobe kucisha umugca kulijenali yendzawo yekutsengisela yalelo langa, ayikhicita inothi nobe kuchumana ne-invoyisi yekucala. Usala ne-invoyisi lekhishiwe lenentsela lemenyetelwe, futsi kute lutfo etincwadzini takho telubalo lolichaza kutsi linani layo lashintja njani.

Tinhlobo letimbili temadiskhawunti, tindlela letimbili letehlukene tekuwasingatsa

Umkhankaso weLilanga Lesive uletsa emadiskhawunti lamabili labonakala afana esitolo kodvwa atiphatsa ngendlela lehluke ngalokuphelele etincwadzini telubalo:

  • Idiskhawunti ngesikhatsi sekutsengisa. Inciphisa inkhokhelo ngaphambi kwekutsi i-invoyisi ikhishwe. Sigaba 53 sidzinga kutsi i-invoyisi ikhombise lintengo welinye ngaphandle kwe-VAT kanye nanobe ngumaphi emadiskhawunti nobe imali lebuyiswako nangabe angakafakwa kumantengo elinye ngalinye. Lena ihlala ephepheni ngekwalo futsi ayidzingi inothi ngemuva.
  • Idiskhawunti ngemuva kwekutsengisa. Kulungiswa kwenhliziyo lenhle ngemuva kwesikhalo, kulungiswa kwelintengo, kuvumelana nelikhasimende lelitsenga ngebuningi ngemuva kwekuphela kwemkhankaso. Lesi sehlakalo lesicacile saSigaba 40, lesisingatfwa ngenothi lehlanganiswe ne-invoyisi yekucala esikhundleni sekulungisa leyo invoyisi.

Umehluko emkhatsini walokho lokubili awusoze wabonakala ngelilanga lekutsengisa. Uvela nangabe lotsite akucela kutsi uvumelanise ema-invoyisi lowakhishile nembiko wentsela lowufakile.

Ngusiphi sikhatsi sentsela lesemukela kulungiswa

Sigaba 40 siphatsa tinkhombandlela letimbili ngendlela lehlukile, futsi lena yimininingwane lephutfwa ngemaciniso lamanyenti:

  • Kulungiswa lokwengeta intsela yekutsengisa kwentiwa embikweni wentsela wesikhatsi sentsela lapho lesehlakalo senteka khona.
  • Kulungiswa lokunciphisa intsela yekutsengisa, lokungukubuyiswa kwemphahla nediskhawunti ngemuva kwekutsengisa, kwentiwa embikweni wesikhatsi lapho lesehlakalo senteka khona, nobe sikhatsi lapho inothi yesikweleti yakhishelwa likhasimende khona, kuye ngekutsi ngusiphi lesekugcineni.

Ngemagama lalula: kulibala kwenothi kulibala kunciphiswa kwentsela yakho, hhayi lokuphambene nako. Imphahla lebuyisiwe yemukelwa ekupheleni kwaInyoni lenothi yayo ingakhishwa kuze kwendlule tinyanga letimbili igcina umtselela wayo wentsela ulengela kuze kube ngulesosikhatsi, kantsi imphahla ngekwayo seyivele ibuyele eshalofini yaphindze yatsengiswa. Futsi nangabe likhasimende libhizinisi lelikhokha intsela, kufanele lilungise intsela yalo yekutsenga esikhatsini lapho inothi yakhishwa khona, ngako-ke kulibala kwakho kufika nasetincwadzini telubalo telikhasimende lakho.

Lapho tinhlelo tiwa khona ngempela

Kwehluleka akuvamisile kutsi kube kungayicondzi imitsetfo. Kuyindlela lelula ngekhatsi kwesofthiwe lemema sento lesingesiso. Loko lesikubona kakhulu ekutsengiseni ngelitholo:

  • Inkinobho yekukhansela etafuleni lekukhokhela. Yakhelwe kulungisa liphutsa lekubhala ngaphambi kwekutsi kutsengisa kuvalwe, kodvwa isetjentiselwa kucubungula imphahla lebuyisiwe ngemuva kwemalanga lamabili. Intsengiselwano iyanyamalala kulijenali ngaphandle kwenothi ngemuva kwayo.
  • Timphahla letibuyisiwe letingasibuyisi sitoko. Imphahla ibuyele eshalofini ngemphela futsi iphindze yatsengiswa, kantsi libhalansi layo ohlelweni alikaze linyakate. Umehluko uvela ekubaleni kwesitoko lokulandzelako ngaphandle kwembangela lengalandzelelwa.
  • Itsengwe nge-inthanethi, yabuyiselwa esitolo. Nangabe tindlela letimbili atihlanganyeli umtfombo munye weliciniso, i-invoyisi iphuma kulolunye luhlelo kantsi kubuyiswa kucutjungulwa kulolunye ngaphandle kwekuchumana emkhatsini wato.
  • Kubuyiswa kwengcenye yephakheji. Iphakheji itsengiswe ngelintengo linye, yabuyiswa imphahla yinye. Kwaba linani nentsela engcenyeni lebuyisiwe kudzinga umtsetfo lochazwe ohlelweni; ngaphandle kwawo, umkhokhisi uyatenta yena.
  • Kute loliphetse linani. Emanothi akhishwa ngumnyango webubalimali, timphahla letibuyisiwe tibhalwa ngumnyango wekusebenta, futsi kute umbiko munye lophendvula: tingakhi timphahla letibuyisiwe kuleliviki, mangakhi emanothi lakhishwe ngato, nekutsi siphi sikhala.

Leso sikhala siyakhula njengoba bunyenti bukhula. Kuhlanganisa liphepha nekunyakata kwesitoko akusiyo intfo lencane yebubalimali; sichaze indlela lekusebenta ngayo ku-kuhlanganisa sitolo lesikhulu nema-invoyisi ekhompyutha.

Umbono we-Origami

Sitibona sikhatsi setinsita tekutsengisa njengekuhlolwa kwehlelo, hhayi kwesitoko. Liviki letinsita liphindzaphindza emaphepha lowakhipha emalangeni lambalwa; liviki lelilandzelako liphindzaphindza kulungiswa kwemaphepha lasavele akhishiwe. Nobe ngusiphi libhizinisi lapho indlela yekubuyisa imphahla iyivumelwano lekhulunywako nje emkhatsini wemkhokhisi nemalibali likutfola loku ekupheleni kwekota, hhayi ekupheleni kwemkhankaso.

Ngako-ke sakha kubuyiswa kwemphahla njengeliphepha leliphelele esikhundleni sekuba yintfo lehlukile: sento sinye lesikhipha inothi, sibuyisela imphahla esitokweni, sibhale sizatfu kanye neligunya lelikuvumile, futsi sihlanganise ne-invoyisi yekucala ngenombolo yayo. Kuleyo ndlela sihlanganisa indzawo yekutsengisela nesitoko kanye nebubalimali njengengcenye yetinsita tetfu, futsi lohlangotsi lwebuchwepheshe lwekuhlanganisa nenkundla ye-Fatoora luchazwe emhlahlandleleni wetfu wesigaba sesibili sema-invoyisi ekhompyutha.

Luhlu lolufishane ngaphambi kwaLesitsatfu

  • Vula luhlelo lwakho ubute umbuto munye: nangabe imphahla ibuya ngemuva kwemalanga lamatsatfu, ngiyiphi indlela lesisebenti lesitayisebentisa ngempela? Nangabe imphendvulo yinkinobho yekukhansela, unenkinga yemaphepha, hhayi yekucecesha.
  • Qinisekisa kutsi inothi yesikweleti ikhishwa ihlanganiswe ngalokutentekela nenombolo ye-invoyisi yekucala, hhayi ibhalwe ngekukhumbula kwesisebenti.
  • Chaza umtsetfo wekubuyiswa kwengcenye yetiphakamiso tetiphakheji ngaphambi kwekutsi umkhankaso ucale, hhayi ngesikhatsi uchubeka.
  • Hlanganisa indlela yekubuyisa imphahla kuto tonkhe tindlela: loko lokutsengiswa nge-inthanethi kwabuyiselwa esitolo kufanele kufike emtfonjeni munye weliciniso.
  • Cela umbiko munye wemaviki lochatsanisa timphahla letibuyisiwe letisingatsiwe nemanothi lakhishiwe. Sikhala emkhatsini walezinombolo letimbili kuphela lokudzinga kutsi ukubuke.

Tinsita tekutsengisa tincuma imali lengenako. Emaphepha ancuma kutsi lingakanani layo lelisindza ekufakweni kwembiko wentsela. Libanga emkhatsini walokho lokubili liviki linye nendlela yinye ngekhatsi kwehlelo lakho.

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