Emakhasimende avame kukhokha sekwephuzile ngoba i-invoyisi ngekwayo yephuta nobe yabambeka endleleni, hhayi ngoba angafuni kukhokha. Ngekwemsebenti, sikhatsi sekukhokha asicali kuhamba kuze kube i-invoyisi lelungile ifika kumuntfu ekhasimendeni logunyatiwe kutsi ayivume. Sixazululo sinetinyatselo letintsatfu. Khipha i-invoyisi ngelilanga lekucinisekiswa kwekulethwa nobe ngelilanga lelingaguguki enyangeni; lilanga lekugcina ngekweMitsetfo Yekusetjentiswa kwe-VAT ngulele-15 lenyanga lelandzela kuniketwa. Lungisa nobe ngumaphi liphutsa ngemuva kwekukhishwa ngenothi yesikweleti nobe inothi yekwengeta sikweleti lekhomba i-invoyisi yekucala, kungakendluli le-15 lenyanga lelandzela sehlakalo, ungaze uyisule. Futsi bhala kuphikisa ngakunye kanye nemuntfu lokuphetse, sizatfu nelilanga, kute incenye lengaphikiswa ihlale ingaciwa.

Kusuka ekulethweni lokucinisekisiwe kuya ku-invoyisi lekhokhwako

Ku-ncenye yesine i-invoyisi yatfola umtfombo munye, kulethwa lokucinisekisiwe, kanye nenothi yekulethwa lesayiniwe lenamatselwe kuyo. Kodvwa i-invoyisi lelungile isengahlala ingakakhokhwa ngetizatfu letingahlangani nakancane nemanani ayo. Lencenye ikhuluma ngebangele lelisemkhatsini wekukhipha i-invoyisi nekwemukela imali, futsi lapho kuphindzaphindzeka timbangela letintsatfu, ngekwetsembeka ezinhlangotsini tombili:

  • I-invoyisi iphuma sekwephuzile. Timphahla tilethwe nobe sevisi yaphela ekucaleni kwenyanga, kodvwa i-invoyisi yalindza kuphela kwenyanga kute iphume kanye naletinye. Nangabe imibandzela yakho ibala sikhatsi sekukhokha kusukela elangeni le-invoyisi, onkhe malanga i-invoyisi lewalindzako lilanga lelengetwa ekulindzeni kwakho, ngaphandle kwekutsi likhasimende liphute nalilanga linye.
  • I-invoyisi ifika kumuntfu longakhoni kuyivuma. Iya kumuntfu lomkhulumisano ethimini lakho, nobe ebhokisini le-imeyili lelivamile lelingabukwa ngumuntfu, nobe ifika ingenayo inombolo ye-oda yekutsenga ledzingwa litiko letimali lelikhasimende. Encenyeni yesitsatfu lirekhodi lelikhasimende lacala kuphatsa ligama lemuntfu lowemukela futsi avume ema-invoyisi; lapha lelo gama liba kuphela likheli lapho i-invoyisi itfunyelwa khona.
  • Imphikiswano lete umuntfu loyiphetse. Likhasimende liphikisa umugca munye ekhulumeni ngelucingo nalomeleli wekutsengisa, lomeleli wetsembisa kutsi utawuhlola, futsi litiko letimali alikaze liva ngako. I-invoyisi yonkhe ihlala imile ekhasimendeni, bese litiko lekuciwa kwetikweletu lishaya lucingo licela linani lelikhasimende lelati kutsi lisemphikiswaneni.

Khumbula kutsi litiko letimali lelikhasimende lakho lihlola i-invoyisi yakho ngaphambi kwekuyibhala, njengoba sachaza ngasohlangotsini lwemtsengi ku-Ema-invoyisi Ebaniketi: Lokufanele Kuhlolwe Ngaphambi Kwekufuna I-VAT Yekutsenga. I-invoyisi lentula imininingwane ledzingekako, nobe lebhala ligama lenkampani yalo lifinyetiwe esikhundleni sekulibhala njengoba linjalo kulirejista lalo letebuhwebi, iyema lapho ngoba sistimu yalo isebenta njengoba kufanele, hhayi ngoba lifuna kubalekela kukhokha.

I-invoyisi yentsela kufanele ikhishwe nini? Lokushiwo yiMitsetfo

Imitsetfo Yekusetjentiswa kweMtsetfo we-VAT ibeka imincele lecacile ngesikhatsi sekukhipha ema-invoyisi ekutsengiseni emkhatsini wemabhizinisi. Leti ngito letibaluleke kakhulu nangabe utsengisa ngesikweleti:

  • I-invoyisi yentsela emkhatsini wemabhizinisi kufanele ikhishwe kungakendluli lilanga le-15 lenyanga lelandzela inyanga lekwenteka kuyo kuniketwa (Sigaba 53, sigatjana 1(b)). Ngako-ke kuniketwa lokwentiwe nga-3 iMphala kunelilanga lekugcina le-invoyisi lele-15 Lweti.
  • I-invoyisi lelula emkhatsini wemabhizinisi yinchaselo levunyelwa kuphela ekuniketweni lokungaphansi kwemariyali langu-1,000 (Sigaba 53, sigatjana 1(c)), ngako ngeke yatsatsa sikhundla se-invoyisi yentsela ekuniketweni kwakho lokuvamile emakhasimendeni ebhizinisi.
  • I-invoyisi yesifinyeto yenyanga: ungakhipha i-invoyisi yentsela yesifinyeto yinye kulikhasimende linye lehlanganisa kuniketwa lokunyenti lokwehlukene esikhatsini lesingeceli inyanga yelikhalenda yinye, nangabe inemininingwane ledzingwa sigatjana 5 salesigaba lesifanako, ikhishwe kungakendluli le-15 lenyanga lelandzelako (Sigaba 53, sigatjana 4). Ilungele umsabalalisi loletsa kulikhasimende linye kanyenti ngeliviki, nobe inkampani yekulungisa levakashela libhilidi linye kwendlula kanye ngenyanga. Kuncono kugcina yonkhe inothi yekulethwa nobe kusayina kwekuphela kwemsebenti kuhlobene nemugca wako esifinyetweni, kute bufakazi bungalahleki ngekhatsi ku-invoyisi yenyanga.
  • Tivumelwano tesevisi letinekukhokha ngemalanga labekiwe: lapho tinsita tiniketwa ngalokuchubekako futsi sivumelwano sibeka kukhokha ngemalanga latsite, i-VAT iyafaneleka ngelilanga lelisembili kulawa: lilanga lekufanele kukhokhwe ngalo, lilanga lekukhokha ngempela, nobe lilanga le-invoyisi, futsi kanye ngaletincane etinyangeni leti-12 letilandzelanako (Sigaba 20, sigatjana 1). Kuniketwa lokunye lokuchubekako kufaneleka ngesikhatsi lesisembili emkhatsini we-invoyisi nekukhokha, kufika kulelo nani (Sigaba 20, sigatjana 2). Loku kubalulekile esivumelwaneni sekulungisa senyanga yonkhe nobe ku-akhawunti yenkampani ehhotela lekhokhwa ngetitolimende. Emsebentini wekwakha, Imitsetfo ayiwubiti ngeligama umsebenti lokhokhwa ngema-claim enchubekelembili, ngako buta umeluleki wakho wentsela kutsi ngusiphi sigatjana lesisebenta esivumelwaneni sakho.

Kodvwa lilanga lekugcina leMitsetfo ngumncele wekulandzela umtsetfo, hhayi umgomo wekusebenta. I-invoyisi lekhishwe nga-15 enyangeni lelandzelako iyawulandzela umtsetfo, kodvwa nangabe sikhatsi sakho sekukhokha sibalwa kusukela elangeni layo, seyiyibambezele imali yakho emaviki. Umtsetfo wekusebenta lolula kakhulu ngulowodvwa kulemibili, lokhetfwa ngumnikati kulo lonkhe likhasimende: i-invoyisi lekhishwa ngelilanga lekucinisekiswa kwekulethwa, nobe i-invoyisi yesifinyeto ngelilanga lelingaguguki onkhe tinyanga, lokuvunyelwane ngalo nelikhasimende futsi latiwa litiko lalo letimali. Nobe kunjani, sistimu ilandzelela konkhe kulethwa lokucinisekisiwe lokungakafakwa ku-invoyisi futsi ikhombise budzala bako, njengoba sacala encenyeni yesine.

Kute kusula ngemuva kwekukhishwa: inothi yesikweleti nenothi yekwengeta sikweleti

Nangabe likhasimende liphikisa i-invoyisi lesikhishiwe, sixazululo lesisheshisa kakhulu sibonakala sengatsi kuyikhansela bese ukhipha lelungile esikhundleni sayo. Ema-invoyisi ae-elekthroniki akasebenti kanjalo. Umhlahlandlela lochazwe ngalokuphelele weSiphatsimandla seZakat, Intsela neMakhastomu wema-invoyisi ae-elekthroniki ubala kuhlela nobe kusula i-invoyisi ngemuva kwekukhishwa kwayo njengemisebenti lenqatjelwe yesixazululo sema-invoyisi ae-elekthroniki, futsi utsi nobe ngubani lofuna kukhansela i-invoyisi angakwenta kuphela ngenothi yesikweleti lehlobene nayo, bese kulandzela i-invoyisi lensha (tigaba 5.6 na 6.5). Esigabeni sekuhlanganisa, umhlahlandlela utsi yonkhe i-invoyisi yentsela emkhatsini wemabhizinisi iyahlolwa futsi ifakwe sitembu nguSiphatsimandla ngaphambi kwekutsi uyabelane nelikhasimende lakho, futsi lokuhlolwa kufaka ekhatsi emanothi esikweleti nemanothi ekwengeta sikweleti lahlobene nayo (sigaba 6.4). Kutsi lesigaba sisho kutsini kumtsengisi sakuchaza ku-Ema-invoyisi ae-elekthroniki eMbonini nasesiTolo.

Sigaba 54 seMitsetfo sibeka kutsi inothi ngayinye ikhishwa nini:

  • Inothi yesikweleti nangabe, ngemuva kwe-invoyisi, kwenteka lesinye setimo letikuSigaba 40, sigatjana 1 futsi i-VAT lekhonjiswe ku-invoyisi yeca i-VAT lefanele kukhokhwa (Sigaba 54, sigatjana 1). Timo teSigaba 40 ngulesi: kukhanselwa nobe kumiswa kwekuniketwa konkhe nobe incenye yako, lushintjo lolukhulu kulohlobo lwako loluguculi intsela, lushintjo kulinani lelavunyelwana ngalo ngesizatfu nobe ngusiphi, kufaka ekhatsi saphulelo lesengetiwe ngemuva kwekutsengisa, nobe kubuyiswa kwemphahla lokwemukelwa ngumtsengisi.
  • Inothi yekwengeta sikweleti etimeni letifanako nangabe i-VAT lekhonjisiwe incane kune-VAT lefanele kukhokhwa (Sigaba 54, sigatjana 2).
  • Kulungisa imininingwane: nangabe utfola liphutsa emininingwaneni yakho nobe yelikhasimende ku-invoyisi, njengeligama lenkampani yalo nobe likheli lalo, liyalungiswa ngenothi yekwengeta sikweleti nobe inothi yesikweleti kuye ngesimo, futsi nobabili nigcina i-invoyisi nenothi ndzawonye (Sigaba 54, sigatjana 3).
  • Kukhomba lokwekucala: inothi inemininingwane ledzingwa nguSigaba 53 futsi ikhomba ngalokucacile i-invoyisi nobe ema-invoyisi lehlobene nawo (Sigaba 54, sigatjana 4). Umhlahlandlela uvumela inothi yinye kutsi ikhombe ema-invoyisi lamanyenti ngelibanga letinombolo tawo telandzelelano (sigaba 4.3).

Bese kuba sikhatsi lesibekiwe, sigatjana lesingakhulunywa ngaso tihloko letabhalwa ngaphambi kwekutsi sengetwe: sigatjana sesitfupha sengetwa kuSigaba 54 ngesincumo selibhodi leSiphatsimandla nga-19 Lweti 2024, lesidzinga kutsi inothi ikhishwe kungakendluli lilanga le-15 lenyanga lelandzela sehlakalo lesiyidzingako. Nangabe umphatsi wekutsengisa avumelana nelikhasimende ngesaphulelo nga-20 iMphala kute avale imphikiswano, inothi yesikweleti kufanele ikhishwe kungakendluli nga-15 Lweti. Lesikhatsi siyephuswa nangabe kuvumelana kuhlala ekhulumeni ngelucingo lelitiko letimali lingazange liliva. Kutsi inothi itsintsa siphi sikhatsi sentsela sakuchaza ku-kubuyiswa kwemphahla akusiko kutsengisa lokukhanseliwe, kuyinothi yesikweleti, futsi imibuto ngesimo sakho lesitsite ibutwa umeluleki wakho wentsela.

Lirejista letimphikiswano: kuphikisa ngakunye kutfola umuntfu lokuphetse, sizatfu nelilanga

Imphikiswano akusiko kutsengisa lokwehlulekile; yincenye levamile yekutsengisa ngesikweleti. Inkinga iba nangabe iphila ekhulumeni ngelucingo nobe engcocweni ye-WhatsApp nalomeleli wekutsengisa, lapho umuntfu lokhipha emanothi nobe umuntfu lolandzelela kuciwa kwetikweletu bangakhoni kuyibona. Lucingo ne-WhatsApp kungemathulusi lamahle ekwemukela kuphikisa, kodvwa akusilo lirekhodi lako. Sixazululo lirejista linye lapho kuphikisa ngakunye kungena khona ngaso leso sikhatsi kufika, nobe kute ngayiphi indlela, futsi konkhe lokubhaliwe kuphatsa loku:

  • I-invoyisi, umugca nelinani leliphikiswako, hhayi i-invoyisi yonkhe.
  • Sizatfu, eluhlwini lolungaguguki: intengo, linani letintfo, kulunga kwetintfo, umbhalo longekho, nobe umemukeli longasiye. Luhlu lolungaguguki ngilo lolwenta lirejista libaleke ngemuva kwetinyanga letimbili: bekuyimphikiswano lemingakhi ngentengo, futsi lemingakhi beyingumbhalo longekho?
  • Umuntfu lokuphetse, ngekwesizatfu: imphikiswano yentengo iya kumuntfu lowavuma saphulelo encenyeni yesibili, yelinani letintfo iya kutekusebenta letiphetse inothi yekulethwa, yekulunga kwetintfo iya kumuntfu lonchuma ngekushintjwa nobe saphulelo, futsi umbhalo longekho nobe umemukeli longasiye kuya elitikweni letimali, lelilungisa nelirekhodi lelikhasimende kute liphutsa lingaphindzi.
  • Lilanga lelihlosiwe lekuxazulula, lelibekwa yinkampani kulo lonkhe sizatfu; imphikiswano leleca lelo langa iyabonakala kumphatsi walowo loyiphetse.
  • Umphumela: kuphikisa lokuphendvulwe ngebufakazi lobufana nenothi yekulethwa lesayiniwe, inothi yesikweleti nobe inothi yekwengeta sikweleti lekhishwe ngesikhatsi, nobe umbhalo bewungekho lowugcwalisiwe watfunyelwa futsi kumuntfu lofanele.

Wonkhe umuntfu uyalibona lirejista: lomeleli wekutsengisa uyati kutsi kuphikisa kwelikhasimende lakhe sekufike kumuntfu lotakuxazulula, litiko letimali liyati kutsi ngiyiphi inothi lelindze kukhishwa, futsi litiko lekuciwa kwetikweletu liyati kutsi ngiliphi linani lelingafanele kulifuna nyalo ngoba lisaxazululwa. Kute umuntfu loshayela likhasimende lucingo kute afune linani lelaliphikisa liviki leledlule futsi lisalindze imphendvulo yetfu.

Incenye lengaphikiswa ihlala ingaciwa

Nangabe imphikiswano ibhalwa ezingeni le-invoyisi, i-invoyisi yonkhe iyema ngenca yemugca munye. I-invoyisi lenemigca leli-12 lapho likhasimende laphikisa umugca munye ngoba intfo yinye yafika ilimele iyalindza yonkhe kuze lowo mugca uxazululwe. Nangabe imphikiswano ibhalwa ezingeni lemugca, ungacela likhasimende kutsi livume imigca lelishumi nakunye lesele futsi liyikhokhe ngesikhatsi, kantsi ngumugca loliphikiswako kuphela lohlala kulirejista kuze uxazululwe. Lamanani asibonelo, kodvwa umgomo uhlala unjalo: linani lelingaphikiswa liphatfwa njengalo lonkhe sikweleti lesivamile lekufanele siciwe, futsi linani leliphikiswako linemuntfu lolipheteko nelilanga.

Likhasimende litawuvuma yini kukhokha incenye ye-invoyisi? Loko kuya ngekutsi litiko lalo letimali lisebenta njani, futsi lamanye emathimba akhokha kuphela i-invoyisi lephelele. Nanoma kunjalo, imphikiswano lenelinani, sizatfu nemuntfu lokuyiphetse lokucacile ixazululwa masinyane, ngoba tinhlangotsi tombili tikhuluma ngemugca lotsite kunekutsi tikhulume nge-invoyisi yonkhe. Nangabe imphikiswano iphela ngesaphulelo nobe ngekubuyiswa kwemphahla, inothi yesikweleti ikhishwa ihlobene ne-invoyisi yekucala, i-invoyisi ivalwa ngelinani layo lelilungile, futsi sitatimende sakho siyavumelana nesalikhasimende lakho.

Umbono we-Origami

Nasakha inchubo yema-invoyisi netimphikiswano yenkampani, sicala ngema-invoyisi ayo laphuzile: kwendlula sikhatsi lesingakanani emkhatsini wekulethwa nekukhishwa, atfunyelwa kubani, kuphikisa kwabhalwa kuphi, nangabe kwabhalwa nhlobo, ngubani lowancuma ngesaphulelo, nekutsi inothi yakhishwa nini. Leti timphendvulo tidvweba inchubo yanyalo njengoba injalo ngempela, singakadvwebi ngisho sikrini sinye.

Bese siyiguqula ibe yinchubo yinye lehlanganisiwe: i-invoyisi lenakhiwe ekulethweni lokucinisekisiwe futsi ikhishwe ngeluhlelo lolubekwa ngumnikati kulo lonkhe likhasimende, letfunyelwa kumvumi logunyatiwe ngekwelirekhodi lelikhasimende; lirejista letimphikiswano ezingeni lemugca linemuntfu lokuphetse nelilanga; kanye nenothi yesikweleti nobe inothi yekwengeta sikweleti lenakhiwe emphumeleni wemphikiswano futsi sikhatsi sayo lesibekiwe silandzelelwa, konkhe kuhlanganiswe nesistimu yakho yekubalwa kwetimali nema-invoyisi ae-elekthroniki. Loku kuyincenye yetistimu letakhelwe wena lesitakha ngeku-tinsita tetfu.

Umsebenti waleliviki: kungani ema-invoyisi akho lamashumi lamabili lamuva akhokhwa sekwephuzile?

Ngaphambi kwanobe nguyiphi sistimu, udzinga kwati kutsi kungani emakhasimende akho akhokha sekwephuzile ngempela. Lona ngumsebenti wemphatsi wetimali nemphatsi wekutsengisa emhlanganweni munye:

  • Khetsa ema-invoyisi lamashumi lamabili lamuva lasendlule lilanga lawo lekukhokhwa.
  • Bhala emalanga lamatsatfu kulinye nalinye: kulethwa lokucinisekisiwe, kukhishwa kwe-invoyisi, nekufika kwayo kumuntfu logunyatiwe ekhasimendeni, nangabe uyakwati.
  • Buta kutsi yafika yini kumuntfu lofanele kanye naloko lokudzingwa litiko lalo letimali, njengenombolo ye-oda yekutsenga nenothi yekulethwa.
  • Nangabe bekunekuphikisa, kuhlele ngaphansi kwalesinye setizatfu letisihlanu: intengo, linani letintfo, kulunga kwetintfo, umbhalo longekho, nobe umemukeli longasiye. Bhala kutsi ngubani lokulandzelelako nyalo, nangabe ukhona.
  • Nangabe imphikiswano yaphela ngesaphulelo nobe ngekubuyiswa kwemphahla, hlola kutsi inothi yakhishwa yini, futsi nini, ucatsanisa nalele-15 lenyanga lelandzela lilanga lekuvumelana.

Linani lema-invoyisi laphuzile lapho kwephuta kwacala ngasohlangotsini lwetfu hhayi ngaselikhasimendeni, kanye nelinani letimphikiswano lekute umuntfu lowatiko kutsi ngubani loyilandzelelako, ngiso sisekelo salencenye.

Encenyeni lelandzelako

I-invoyisi nyalo iphuma ngesikhatsi futsi ifika kumuntfu loyivumako, futsi yonkhe imphikiswano inemuntfu lokuyiphetse nelilanga. Incenye lelandzelako ikhuluma ngekulandzelela ngemuva kwaloko: budzala betikweletu letifanele kuciwa ngelilanga lekukhokhwa ngetigaba letikhetfwa ngumnikati, likhalenda lekuciwa kwetikweletu kulo lonkhe i-invoyisi lenesikhumbuto ngaphambi kwelilanga lekukhokha, ngalo lelo langa nangemuva kwalo, indlela leyatiwako yekudlulisela embili, sitatimende senyanga lesitfunyelwa kulikhasimende kute kucinisekiswe lokusele, bese kutsi umtsetfo utsini nangabe likhasimende lisangakhokhi.

Imitfombo