Umbiko webudzala betikweletu temakhasimende ukhombisa yonkhe i-invoyisi lengakakhokhwa ngebudzala bayo, lobubalwa kusukela elangeni layo lekukhokha, emaceba lakhetfwa ngumnikati, kute nobe ngubani lolandzelela kuciwa kwetikweletu ati kutsi kufanele acale kuphi lamuhla. Kodvwa umbiko wodvwa awucoshi lutfo. Loko lokucosha imali luhlelo lwayo yonkhe i-invoyisi: sikhumbuto ngaphambi kwelilanga lekukhokha, ngalo nangemuva kwalo, bese kwendluliselwa embili lokwatiwako kumphatsi we-akhawunti nakumnikati, kumiswa kwekulethwa lokusha lokwentiwa luhlelo, lirekhodi lako konkhe kushaya lucingo kanye nemphumela wako nalo lonkhe lilanga lekukhokha leletsenjiswe likhasimende, kanye nesitatimende senyanga lesicinisekisa libhalansi. Futsi nangabe sikweletu sisahlala singakakhokhwa, lencenye ichaza loko lokushiwo ngumtsetfo nge-promissory note lengakakhokhwa kanye nange-VAT esikweletini lesingakaze sicoshwe.

Kusukela kulirekhodi letimphikiswano kuya ekulandzeleleni yonkhe i-invoyisi

Ku-ncenye yesihlanu i-invoyisi yacala kuphuma ngesikhatsi futsi ifike kumuntfu logunyatiwe kutsi ayivume, futsi yonkhe imphikiswano yatfola umuntfu loyiphetse kanye nelilanga. Loko lokusele kungulokwentekako ngemuva kwaloko: i-invoyisi lelungile, lete imphikiswano, lefike kumuntfu lofanele, lengakafiki sikhatsi sayo, nobe lebeseyifike sikhatsi sayo futsi lilanga seliyendlulile. Etinkampanini letinyenti, kulandzelela lama-invoyisi kuhlala enkhumbulweni yemuntfu munye nobe ku-spreadsheet lebuyeketwa ekupheleni kwenyanga. I-spreadsheet lithulusi lelihle, futsi umbhali wetimali lowati onkhe emakhasimende ngemagama awo uyinzuzo yemphela enkampanini, kodvwa inkhumbulo iyashelela etindzaweni letintsatfu letiphindzaphindzekako:

  • Kucala kuniketwa lowo lophendvula lucingo. Lithimba lishayela likhasimende lelati inombolo yalo futsi liphendvula masinyane, kantsi ema-invoyisi emakhasimende langaphendvuli masinyane ayakhula kute umuntfu lobuta ngawo.
  • Setsembiso sekukhokha lesingalandzelelwa ngumuntfu. Umuntfu ekhasimendeni utsi imali itawuphuma ngeLesine, iLesine liyendlula, futsi ngulowo kuphela lowava setsembiso lowati kutsi bekulilanga.
  • Kulethwa lokusha kulikhasimende lelisemuva ekukhokheni. Sitolo nobe lithimba lelisendzaweni yemsebenti alikhoni kubona ema-invoyisi lendlulelwe sikhatsi, ngako i-oda lensha iya kulikhasimende lekufanele ngabe kulethwa kwalo kwamiswa kuze likhokhe nobe kuvunywe kuhlukile, njengoba savumelana encenyeni yesitsatfu.

Kute kwaloku lokusho kutsi likhasimende libalekela kukhokha nobe kutsi lithimba lakho alinakile. Kubambeleka lokunyenti, njengoba sibonile kulolu chungechunge, kungumbhalo lontulekako, i-invoyisi lesetandleni temuntfu longakafaneli, nobe imphikiswano lete umuntfu loyiphetse. Kulandzelela lokuhlelekile kuveta letimbangela kusenesikhatsi, ngaphambi kwekutsi i-invoyisi lencane iphendvuke ibe libhalansi lelidzala lekute umuntfu lokhumbula indzaba yalo.

Umbiko webudzala: ngelilanga lekukhokha, emaceba labekwa ngumnikati

Budzala besikweletu bubalwa kusukela elangeni le-invoyisi lekukhokha, hhayi elangeni layo lekukhishwa. I-invoyisi leyakhishwa enyangeni leyendlulile lesikhatsi sayo sekukhokha singakapheli ayikendlulelwa sikhatsi, kantsi leyakhishwa emaviki lamabili langetulu ngesikhatsi lesifushane ingahle seyendlulelwe sikhatsi lamuhla. Ngako-ke umbiko lolungile ucala ngemibandzela yekukhokha umnikati layibeka ngelikhasimende ngalinye encenyeni yesitsatfu: luhlelo lubala lilanga lekukhokha le-invoyisi ngayinye kusukela elangeni layo nakumibandzela yelikhasimende layo, bese lusabalalisa libhalansi emaceba:

  • Ingakafiki sikhatsi sayo. Leli ceba nalo libalulekile, ngoba nguloko lolindzele kukucosha emavikini letako.
  • Lendlulelwe sikhatsi, lehlukaniswe ngemaceba esikhatsi labekwa ngumnikati ngekwemibandzela yakhe yekukhokha nangekwesimo semakhasimende akhe. Kute litsamba lemaceba lelilungele yonkhe inkampani: umsabalalisi lotsengisa ngesikhatsi lesifushane udzinga emaceba lamancane kunemakhontrakthali lolindze kutsi kuvunywe tikhalo tekukhokhelwa kwemsebenti lowentiwe.
  • Lesemphikiswaneni, lekhishwe ngalokwehlukile kulirekhodi letimphikiswano lencenye yesihlanu, kute ingahlangani nemanani lavamile lendlulelwe sikhatsi futsi litiko lekuciwa kwetikweletu lingayijahi ngaphambi kwekutsi ixazululwe.
  • Imali legodliwe yemakhontrakthali, emugceni lowehlukile kanye nemubandzela wekukhululwa kwayo, ngoba yimali lengakafiki sikhatsi sayo, hhayi sikweletu lesendlulelwe sikhatsi.

Umbiko ufundvwa emazingeni lamabili: ezingeni lelikhasimende, kute ubone kutsi ngubani lonelibhalansi lelikhulu kakhulu lelendlulelwe sikhatsi, nasezingeni le-invoyisi, kute ubone kutsi yiyiphi i-invoyisi lecondzile nekutsi iyini indzaba yayo. Umugca munye embikweni lomuhle uphendvula imibuto lemitsatfu ngaphandle kwekuvula lenye ifayela: i-invoyisi idzala kangakanani, kutsi isemphikiswaneni yini, nekutsi yini leyagcina kwenteka kuyo nekutsi nini.

Likhalenda lekuciwa kwetikweletu: lokwentekako ku-invoyisi ngayinye, nangeliphi lilanga

Umbiko sitfombe salamuhla; likhalenda lekuciwa kwetikweletu nguloko lokutakwenteka kusasa. Yonkhe i-invoyisi itfola likhalenda lelicala ngelilanga leyakhishwa ngalo. Umnikati ubeka tinyatselo talo netikhatsi talo ngelikhasimende ngalinye nobe ngelicembu lemakhasimende, futsi luhlelo lukhumbuta umuntfu lophetse sinyatselo ngasinye ngelilanga laso:

  • Ngaphambi kwelilanga lekukhokha: umlayeto kumuntfu logunyatiwe ekhasimendeni lonenombolo ye-invoyisi, linani nelilanga lekukhokha, kanye nekhophi ye-invoyisi nenothi yekulethwa lesayiniwe. Lomlayeto ubamba kusenesikhatsi i-invoyisi lengakaze ifike nobe lentula umbhalo, futsi sinyatselo lesilula kakhulu ekhalendeni futsi lesinemphumela lomkhulu kakhulu.
  • Ngelilanga lekukhokha: sikhumbuto lesifushane sekutsi i-invoyisi kufanele ikhokhwe lamuhla.
  • Ngemuva kwelilanga lekukhokha: kushaya lucingo lokuvela kulithimba lekuciwa kwetikweletu, bese kuba nesikhumbuto lesibhaliwe, ngetikhatsi letibekwa ngumnikati.
  • Kwendluliselwa embili: nangabe i-invoyisi yendlula liphuzu lelibekiwe ingakakhokhwa futsi kute setsembiso lesibhaliwe, iya kumphatsi we-akhawunti lowati likhasimende, bese iya kumnikati nobe kulomelele yena.

Imilayeto lezentekelako ayisho kutsi buhlobo bulahlekelwa kutsintsa kwabo kwemuntfu. Lithimba lakho libhala umlayeto ngamunye ngelivi lalo, uhamba ngendlela likhasimende leliyatiko, njenge-imeyili nobe WhatsApp, futsi kushaya lucingo kusenguloko lokwentiwa ngumuntfu lowati likhasimende. Loko lokugucukako kutsi kute umuntfu lokufanele akhumbule kutsi lamuhla lilanga lalena i-invoyisi. Kungumcondvo lofanako lesawuchaza ngerenti ku-Kuciwa Kwerenti Nekuvuselelwa: Inchubo, Hhayi Inkhumbulo, lapha usetjentiswa kuma-invoyisi etinkampani letitsenga kuwe ngesikweletu.

Kwendluliselwa embili kubuye kube ngulapho kumiswa kwekulethwa lokusha kungena khona. Ku-ncenye yesitsatfu savumelana kutsi i-oda iyema eliphuzwini lelatiwako nangabe likhasimende line-invoyisi leyendlule lilanga layo lekukhokha nobe libhalansi lelingetulu kwemkhawulo walo. Lapha luhlelo lutsatsa kumiswa ngco emininingwaneni yekuciwa kwetikweletu: lomeleli wekutsengisa kanye nemuntfu lophetse sitolo nobe indzawo yemsebenti babona kutsi lelikhasimende limisiwe nekutsi kungani, futsi kumiswa kuyasuswa nangabe kukhokha kubhaliwe, nobe ngekuhlukile lokubhaliwe nalokuvunyiwe njengasencenyeni yesitsatfu. Kumiswa akusancikile ekukhumbuleni kwemuntfu, futsi akuhlali kukhona ngemuva kwekutsi likhasimende selikhokhile.

Lirekhodi lekushaya lucingo, tetsembiso tekukhokha kanye nesitatimende senyanga

Konkhe kuchumana nelikhasimende kubhalwa emugceni munye ku-invoyisi: ngubani lowashaya lucingo, nini, wakhuluma nabani, nemphumela. Umphumela uvela eluhlwini loluphelele, njengasekurekhodini letimphikiswano: setsembiso sekukhokha, sicelo sembhalo, kuphikisa lokusha lokudluliselwe kulirekhodi letimphikiswano, nobe kute imphendvulo. Nangabe umphumela usetsembiso sekukhokha, lilanga laso nelinani kuyabhalwa futsi kube lilanga ekhalendeni: ngalelo langa luhlelo luhlola kutsi imali ifikile yini, futsi nangabe ingakafiki, umugca ubuyela kulowo lowabhala setsembiso. Tetsembiso letibhaliwe tinekusetjentiswa kwesibili lesitakubuyela kuko encenyeni yekugcina: tintfo letinembe kakhulu inkampani letatiko ngemali lelindzelekile emavikini letako.

Bese kuba nesitatimende senyanga, lesiyindlela lefanako, kodvwa ngalokuphambene, nekucatsanisa kwesitatimende somniketi lesakuchaza ngasohlangotsini lwemtsengi ku-Kukhokhela Baniketi Ngeluhlelo Nekucatsanisa Titatimende. Ekucaleni kwenyanga ngayinye lonkhe likhasimende litfola sitatimende sema-invoyisi alo lavulekile, kukhokha lokubhaliwe, emanothi esikweletu nekwengeta sikweletu, kanye nelibhalansi lekuphela kwenyanga, kanye nesicelo sekucinisekisa libhalansi nobe kuchaza umehluko. Nobe ngumuphi umehluko lowetfulwa likhasimende uhlukaniswa ngendlela lefanako nemehluko wesitatimende somniketi: i-invoyisi lingakaze liyemukele, kukhokha lokusendleleni, inothi lengakakhishwa, nobe i-invoyisi lebhalwe kabili. Sitatimende likhasimende lelisicinisekisako sivala umnyango wekuphikisana ngemabhalansi lamadzala, futsi sitatimende lelisiphikisako sikhombisa inkinga isese yincane.

Nangabe likhasimende lingakhokhi: loko lokushiwo ngumtsetfo nge-promissory note

Ema-invoyisi lamanyenti acoshwa ngekulandzelela, futsi lamanye akacoshwa. Ngaphambi kwekwendlulisela embili, yati kutsi uphetseni. Encenyeni yesitsatfu sachaza i-promissory note ye-elekthroniki endzaweni ye-Nafith njengesicinisekiso umnikati lasikhetsela lamanye emakhasimende, hhayi onkhe. Loku nguloko lokushiwo ngumtsetfo nangabe leyo note ingakhokhwa ngelilanga layo:

  • Emaphepha etebuhwebi angemathulusi ekuphoca kukhokha. Sigaba 9 seMtsetfo Wekuphoca Kukhokha sitsi kuphoca kukhokha kungenteka kuphela ngethulusi lekuphoca kukhokha lelwelilungelo lelinani lelitsite lelifike sikhatsi salo, futsi intfo 4 ibala emaphepha etebuhwebi emkhatsini walawo mathulusi; i-promissory note liphepha letebuhwebi. Ngako-ke i-note lengakakhokhwa ingaya ekuphocweni ngaphandle kwekucala ngelicala enkantolo.
  • Indlela lesebenta ngekutenta ku-Najiz. Umhlahlandlela weLitiko Letebulungiswa ngetinsita tekucela kuphoca kukhokha uchaza kutsi i-note leyakhishwa endzaweni ye-elekthroniki levunyiwe lefana ne-Nafith ifakwa ku-Najiz ngendlela lesebenta ngekutenta (inkantolo ye-inthanethi), lapho tinchubo tihamba ngekutenta ngaphansi kwekunakekelwa lithimba letebulungiswa.
  • Umuntfu lonesikweletu lophutisa kukhokha ngenhloso. Sigaba 46 seMtsetfo Wekuphoca Kukhokha sitsi nangabe umuntfu lonesikweletu angakhokhi, nobe angavezi imphahla leyenele kukhokha sikweletu, ngekhatsi kwemalanga lama-5 emva kwekwatiswa ngemyalo wekuphoca kukhokha, utsatfwa njengalophutisa kukhokha ngenhloso (mumatil), futsi lijaji lekuphoca kukhokha ngekushesha liyala tinyatselo letifaka ekhatsi kuvinjelwa kuhamba ngaphandle kwelive kanye nekwatisa inkampani yelwati lwetikweletu lenelayisensi ngekungakhokhi.

Loko nguloko lokushiwo yimibhalo, hhayi sinyatselo lesitsatfwa lithimba lekuciwa kwetikweletu nobe lesincunywa luhlelo. Loko lokwentiwa luhlelo kulungisa lifayela lelipheleleko nangabe umnikati nemmeli wakhe balidzinga: i-invoyisi, inothi yekulethwa lesayiniwe, tikhumbuto letitfunyelwe, kushaya lucingo nemiphumela yako, tetsembiso letingakagcwaliseki, kanye nesitatimende sekugcina likhasimende lelasicinisekisa. Nobe ngusiphi sincumo sekuya emtsetfweni, nobe ngabe ikhona i-note ngemuva kwe-invoyisi nobe cha, kanye nesikhatsi saso nemphumela waso ebuhlobeni, kungeke kwammeli wakho.

Sikweletu lesingakaze sicoshwe: loko lokushiwo nguSigaba 40 nge-VAT yekutsengisa

Nawukhipha i-invoyisi, i-VAT yayo ingena embikweni wakho wentsela futsi uyikhokhela Ligunya, nobe ngabe uyalicosha linani kulikhasimende nobe cha. Nangabe sikweletu sihlala singakacoshwa, sigatjana 7 seSigaba 40 seMitsetfo Yekusetjentiswa kwe-VAT sikuvumela kutsi wehlise i-VAT yakho yekutsengisa ngentsela lebalwe enanini lelingakakhokhwa, embikweni wentsela lapho yonkhe lemibandzela igcwaliseka khona:

  • Ngaphambilini wafaka i-VAT yalokuniketwa njengentsela yekutsengisa embikweni wakho wentsela futsi wayikhokha.
  • Kuniketwa kwentelwa umuntfu longahlobani nawe.
  • Kwendlule tinyanga letingenani 12 kusukela elangeni lekuniketwa.
  • Uletsa sitifiketi lesivela ku-chartered accountant lenelayisensi levunyiwe eMbusweni lesikhombisa kutsi sikweletu sasuswa etincwadzini tebhizinisi; Ligunya lingemukela leminye imibhalo lesekelako nangabe libhizinisi lakho lingaphoceleli kucoka umcwaningi wetimali.
  • Lapho emanani langakakhokhwa endlula emariyali langu-100,000 futsi umtsengisi acale ngalokusemtsetfweni tinchubo temtsetfo ngaphandle kwemphumela, umbhalo utsi umtsengisi angaletsa bufakazi baleto tinchubo, njengesincumo senkantolo, kwehluleka kwemuntfu lonesikweletu kukhokha tikweletu takhe, nobe umyalo wenkantolo locala inchubo lesemtsetfweni lefakazela sikhalo. Emagama akacacisi kutsi lobo bufakazi buyadzingeka yini kuso sonkhe sikweletu lesingetulu kwalelinani, ngako buta umeluleki wakho wentsela ngelicala lakho.

Sigatjana 8 sitsi libhizinisi lelisebentisa sisekelo sekubalwa kwemali lesitsatfwako lesibekwe eMitsetfweni alikwenti loku kulungisa. Sigatjana 9 sitsi nangabe wehlisa i-VAT yakho yekutsengisa bese ngemuva wemukela lonkhe linani nobe incenye yalo, i-VAT iyafaneleka kukhokhwa kuloko lowemukele embikweni wentsela wesikhatsi lapho yakhokhwa khona, futsi kufanele kukhishwe i-invoyisi yentsela lensha lekhombisa linani lelemukelwe. Ngakulolunye luhlangotsi kunesigatjana semtsengi longakakhokhi, sigatjana 10 saleso Sigaba lesifanako, lesakhuluma ngaso encenyeni yesitfupha yelichungechunge lekutsenga.

Ngekwemsebenti, loku kudzinga luhlu, hhayi inkhumbulo. Luhlelo loluphatse lilanga lekuniketwa layo yonkhe i-invoyisi naloko lokucoshiwe kuyo lukhombisa tikweletu letisondzela etinyangeni letingu-12 kusukela kuniketwa kwato, kanye nelifayela lelipheleleko lekulandzelela linamatsiselwe, kute tifike kumphatsi wetimali nakumeluleki wakhe wentsela ngaphambi kwekutsi kulungiswe umbiko wentsela, hhayi ngemuva. Lophawu luyisecwayiso, hhayi sincumo: kutsi umbhalo uyasebenta yini esikweletini lesitsite, kutsi sisuswa nini, nekutsi umbiko wentsela ulungiswa njani kuncunywa ngumeluleki wakho wentsela kanye ne-chartered accountant yakho.

Umbono we-Origami

Nasakha inchubo yemsebenti yekuciwa kwetikweletu yenkampani, sicala ngema-invoyisi ayo lendlulelwe sikhatsi lamuhla: ngubani lolandzelela ngalinye, kushaya lucingo kwekugcina kwabhalwa kuphi, ngusiphi setsembiso sekukhokha lesendlula kute umuntfu lobonako, sitatimende sekugcina satfunyelwa nini, nekutsi kukhona yini kulethwa lokwaya kulikhasimende lekufanele ngabe belimisiwe. Leto timphendvulo tidvweba inchubo yemsebenti yamanje njengoba injalo ngempela, ngaphambi kwekutsi sidvwebe ngisho sikrini sinye.

Bese siyiphendvula ibe yinchubo yemsebenti yinye lehlangene: umbiko webudzala lowakhiwe ngelilanga lekukhokha lonemaceba umnikati langawalungisa ngaphandle kwemhleli wemakhompyutha; likhalenda lekuciwa kwetikweletu layo yonkhe i-invoyisi lelikhumbuta lophetse sinyatselo ngasinye ngelilanga laso; indlela yekwendlulisela embili leyatiwako; kumiswa kwekulethwa lokwentiwa luhlelo futsi kususwe kukhokha; lirekhodi lekushaya lucingo lapho sonkhe setsembiso siba lilanga; sitatimende senyanga lesitfunyelwako futsi kucinisekiswa kwaso kulandzelelwe; kanye neluhlu lwetikweletu letidzala lolufika kumeluleki wakho wentsela ngaphambi kwembiko wentsela, konkhe kuhlanganiswe neluhlelo lwakho lwekubalwa kwetimali kanye nema-invoyisi e-elekthroniki. Loku kuyincenye yetinhlelo letentelwe wena lesitakhako ngeku-tinsita tetfu.

Umsebenti waleliviki: yakha umbiko wakho webudzala ngesandla

Ngaphambi kwanobe nguluphi luhlelo, udzinga sitfombe lesetsembekile saloko lokulindze kucoshwa. Lona ngumsebenti womphatsi wetimali nemphatsi wekutsengisa emhlanganweni munye:

  • Khipha ema-invoyisi lavulekile emakhasimende akho lamashumi lamabili lamakhulu kakhulu lalanda ngesikweletu, bese ubala lilanga lekukhokha le-invoyisi ngayinye ngekwemibandzela yekukhokha lebhaliwe, hhayi ngelilanga layo lekukhishwa.
  • Wasabalalise emaceba lowakhetsako: lengakafiki sikhatsi sayo, bese emaceba lendlulelwe sikhatsi lavumelana nemibandzela yakho, futsi uhlukanise imali lesemphikiswaneni nemali legodliwe.
  • Eceleni kwe-invoyisi ngayinye lendlulelwe sikhatsi, bhala kuchumana kwekugcina mayelana nayo: nini, kwentiwa ngubani, nemphumela. Nangabe ungatfoli lutfo lolubhaliwe, bhala loko.
  • Butsa tetsembiso tekukhokha letentiwa enyangeni leyendlulile, bese uhlola kutsi tingakhi letagcwaliseka ngesikhatsi.
  • Hlola kulethwa kwakamuva: ikhona yini i-oda leyaya kulikhasimende lebeline-invoyisi leyendlulelwe sikhatsi futsi kute kuhlukile lokuvunyiwe?

Linani lema-invoyisi lendlulelwe sikhatsi lekute umuntfu lowatiko kutsi yini leyagcina kwenteka, kanye nelinani letetsembiso letendlulelwa lilanga lato ngaphandle kwekulandzelelwa, kusisekelo salencenye.

Encenyeni lelandzelako neyekugcina

Yonkhe i-invoyisi manje inebudzala lobubalwa kusukela elangeni layo lekukhokha, likhalenda leliyilandzelako, kanye nelirekhodi lelegcina konkhe kushaya lucingo netetsembiso. Incenye yesikhombisa neyekugcina ikhuluma ngemali nayifika: kucatsanisa kudluliswa kwemali ngasinye ebhange nema-invoyisi lekukhokhako, kutsi kwentiwani ngekudluliswa lokute inombolo yekukhomba nobe kukhokha lokungaphansi kwe-invoyisi, bese kuba nekubuka kugeleta kwemali liviki ngeliviki kusukela emalangeni ekukhokha nakutetsembiso letibhaliwe kucatsaniswa nekukhokhela baniketi, futsi ekugcineni luhlelo lwemalanga langemashumi layimfica lwekwenta kutsengisa kube kwedijithali ngekulandzelana lokungaze kumise kutsengisa ngisho lilanga linye.

Imitfombo