Encenyeni yesine yonkhe i-invoyisi yatfola i-oda yekutsenga yekuyilinganisa nayo kanye nelirekhodi lekwemukela lekuyicatsanisa nalo, futsi kute i-invoyisi lekhokhwako kuze kube madokhumenti lamatsatfu ayavumelana. Kodvwa kuvumelanisa kuphendvula umbuto munye: kufanele yini simkhokhele lomniketi lemali? Kushiya umbuto wesibili uvulekile: lena i-invoyisi ngekwayo yanele yini kutsi ifunwe ngayo i-VAT yayo yekutsenga? I-invoyisi yemniketi wensimbi ingavumelana ncamashi ne-oda yekutsenga nelirekhodi lekwemukela lasesitayeni, kodvwa ishode imininingwane lefunwa yimitsetfo. I-invoyisi yelikhontrakthi lekulungisa ingafika iyikhophi yemaphepha leskeniwe. Libito lenkampani yakho lingabhalwa ngalokungalungi kuyo.

I-invoyisi ngekwelucwecwe lwemtsengi

Lencenye ifundza i-invoyisi yemniketi ngekwelucwecwe lwemtsengi, njengobe kubekwe Emitsetfweni Yekusebentisa i-VAT nasemadokhumentini ema-invoyisi ae-elekthroniki eSiphatsimandla seZakat, Intsela neMakhastomu (ZATCA). Sibika loko lokushiwo yimibhalo, kanye netinombolo tetigaba tayo, bese sichaza kutsi loko kuba njani kuhlola kwamalanga onkhe nayifika i-invoyisi. Kutsi lemali letsite enkampanini yakho ingadonswa yini ngumbuto wemeluleki wakho wentsela, hhayi walesihloko.

Kungani i-invoyisi ihlolwa kabili

Sigaba 49(7) sitsi i-VAT yekutsenga ingadonswa kuphela nangabe umuntfu lokhokha intsela anebufakazi be-VAT lekhokhiwe noma lokufanele ikhokhwe njengobe kuchazwe ku-Sigaba 48 Sesivumelwano Lesihlanganisiwe Se-VAT Semkhandlu Wekubambisana weGulf (GCC), futsi sincumo se-ZATCA sema-invoyisi ae-elekthroniki sibita ema-invoyisi ae-elekthroniki lakhishwe ngaphansi kwaso ngekutsi ngema-invoyisi entsela lekwetsenjelwa kuwo ekusebentiseni lilungelo lekudonsa ngaphansi kwalesigaba. Lapho emadokhumenti lachazwe Sivumelwano angekho khona, Sigaba 49(7) ngekwaso sivumela bufakazi lobuyindlela lenye, lobufaka ekhatsi i-invoyisi yentsela lelula lekhishwe kahle ngekwemitsetfo, kanye nalamanye emadokhumenti ebhizinisi i-ZATCA leyemukela ngekubona kwayo njengebufakazi bekutsi i-VAT yabekwa kuwe kahle nekutsi wayikhokha. Ngako-ke kumcondzisi wema-akhawunti i-invoyisi akusiso sicelo sekukhokha kuphela. Bufakazi lelilungelo lakho lekudonsa lelime kubo.

Sigaba 49(8) sivumela i-VAT yekutsenga kutsi idonswe esikhatsini sentsela lesilandzela leso lapho kuniketwa kwenteka khona, nangabe nje singesiso sikhatsi lesiwela ngemuva kweminyaka lesihlanu ngemuva kwemnyaka wekhalenda wekuniketwa. I-invoyisi lebhalwe sekwephuzile ayilahleki ngempela, kodvwa lelifasitelo alihlali livulekile kuze kube phakadze. Noko, lilanga lelincono kakhulu lekuhlola i-invoyisi ngulelo layifika ngalo. Imininingwane leshodako ingacelwa kumniketi ngekhatsi kwemalanga lambalwa, loko lokulula kakhulu kunekuyijaha tinyanga ngemuva kwaloko, lapho umuntfu loyikhiphile asahambile noma umniketi asashintje luhlelo lwakhe.

Loko lokufanele kube ku-invoyisi yentsela

Sigaba 53(5) sibeka imininingwane lokufanele ifakwe ku-invoyisi yentsela, futsi sifuna kutsi ibe ngesiArabhu ngaphandle kwanobe nguluphi lolunye lulwimi lekhishwe ngalo. Nayi lemininingwane njengobe ifundvwa ngulowemukela i-invoyisi:

  • Lilanga lekukhishwa kanye nenombolo yelandzelana leveta futsi lehlukanise i-invoyisi. Lena yinombolo luhlelo lolusebentisa yona kumisa i-invoyisi lephindziwe, njengobe kuchazwe encenyeni yesine.
  • Inombolo ye-VAT yemniketi. Kufanele ivumelane nenombolo lesirekhodini semniketi lowasicinisekisa encenyeni yesitsatfu ngekuhlola kubhaliswa kwe-VAT kwe-ZATCA. Nangabe tehlukile, lowo ngumbuto wemniketi ngaphambi kwekutsi kwenteke lokunye.
  • Libito nelikheli lemniketi nelekhasimende. Cinisekisa kutsi libito lenkampani yakho ngulelo lelisekubhaliseni kwayo kwebhizinisi, hhayi libito lemphrojekthi, libito leligatja, noma libito lelifisha lelisetjentiswa ngumtsengisi wemniketi nakakubita.
  • Kunyenti nesimo semphahla, noma bubanti nesimo semsebenti. Umugca lojwayelekile lofana nalotsi timphahla letehlukene noma umsebenti njengobe kuvunyelwene awukhombisi kutsi yini leniketiwe.
  • Lilanga lekuniketwa nangabe lehlukile kulelanga lekukhishwa kwe-invoyisi.
  • Emanani lakhokhelwa intsela ngekwelizinga noma kukhululwa, intsengo yentfo ngayinye ngaphandle kwe-VAT, kanye nanobe ngusiphi saphulelo lesingakafakwa entsengweni yentfo ngayinye.
  • Lizinga le-VAT lelisetjentisiwe nemali ye-VAT lekweletwako, ikhonjiswe ngemaRiyali, kanye nesitatimende sendlela intsela lephatfwa ngayo nangabe i-VAT ingabekwanga ngelizinga lelijwayelekile.

Inombolo yinye lengetiwe ibalulekile ngendlela lefanako: leyakho. Sigaba 53 sicela inombolo ye-VAT yelikhasimende esimeni sinye lesitsite, lapho likhasimende kungilo lelinesibopho sekubika i-VAT ekuniketweni. Kodvwa Sengetelo 2 sesincumo se-ZATCA sema-invoyisi ae-elekthroniki sengeta ku-invoyisi yentsela inkhundla 5.3: inombolo yekubhalisa ye-VAT yelikhasimende nangabe libhalisele i-VAT, noma inombolo yelicembu le-VAT nangabe likhasimende lingelinye lelicembu le-VAT. Nangabe inkampani yakho ibhalisile, inombolo yayo kufanele ivele ku-invoyisi yemniketi, ngako kuhlola kuhamba ngetindlela letimbili: inombolo yemniketi ivumelana nesirekhodi sakhe, nenombolo yakho ivumelana nesakho.

Akusiyo yonkhe i-invoyisi lencane leyinkinga. Sigaba 53(1) sivumela umniketi kutsi akhiphe i-invoyisi yentsela lelula emkhatsini wemabhizinisi ekuniketweni lokubiza ngaphansi kwema-Riyali langu-1,000. I-invoyisi lelula itfwala imininingwane lembalwa, lebhalwe ku-Sigaba 53(8): lilanga lekukhishwa, libito, likheli nenombolo ye-VAT yemniketi, kuchazwa kwaloko lokuniketiwe, inkhokhelo, kanye ne-VAT noma sitatimende lesitsi inkhokhelo iyayifaka. Ingulobunye bufakazi lobuyindlela lenye Sigaba 49 lesibemukelako nangabe ikhishwe kahle. Ngako libhokisi lemabholithi noma likhiya lekhiya lelatsengwa ngumphatsi wesitayela esitolo lesiseduze akusiko kuhlukana lokudzinga kuphatfwa ngalokukhetsekile. Yi-invoyisi lehlolwa ngeluhlu lolufishane.

Nangabe umniketi asesigabeni sekuhlanganisa

Sincumo se-ZATCA sehlukanisa ema-invoyisi ae-elekthroniki abe tigaba letimbili: sigaba sekwakha nekugcina, lesisebenta kubo bonkhe labangaphansi kwemtsetfo wema-invoyisi ae-elekthroniki, kanye nesigaba sekuhlanganisa, lesisetjentiswa ngemacembu la-ZATCA lawakhetsako. Ku-ema-invoyisi ae-elekthroniki embonini nasesitolo sachaza kutsi sigaba sesibili sisho kutsini kulowo lokhipha i-invoyisi. Kulowo loyemukelako, sigaba umniketi lakuso siyashintja loko lokufanele ulindzele kukutfola:

  • Umniketi losesigabeni sekwakha nekugcina. Ukhipha i-invoyisi yakhe ngesisombululo sema-invoyisi ae-elekthroniki, futsi umhlahlandlela we-ZATCA lonemininingwane wema-invoyisi ae-elekthroniki utsi ayikho fomethi letsite yema-invoyisi kulesigaba noma yekuwabelana nebatsengi, ngako angaletfwa nganobe nguyiphi fomethi ye-elekthroniki. Ungayali i-invoyisi ngobe nje ingenalo luphawu lwe-ZATCA. Kungenteka umniketi wakho akakangeni esigabeni sekuhlanganisa.
  • Umniketi losesigabeni sekuhlanganisa. Utfumela i-invoyisi yakhe yentsela nge-XML endzaweni ye-Fatoora ye-ZATCA kuze ivunywe ngaphambi kwekutsi ayiletse kuwe. Nangabe iphumelela ekuhlolweni, lendzawo iyayivuma ngekufaka ngekhatsi luphawu lwe-cryptographic nekhodi ye-QR, bese umniketi uyabelana nawe ngayo njenge-XML noma njenge-PDF/A-3 lefake i-XML ngekhatsi. Ngako i-invoyisi yemniketi wetimphahla letingakasetjentwa lokulesigaba ifika embonini seyivele ivunywe yi-ZATCA. Nangabe i-invoyisi inekhodi ye-QR, likhasimende lingayicinisekisa ngekuskena ikhodi nge-app ye-ZATCA, lekhombisa lokucuketfwe yikhodi nemphumela wekucinisekisa.

Kuto totimbili tigaba, umhlahlandlela utsi i-invoyisi yemaphepha lephendvulwe yaba ngelimo le-elekthroniki ngekukhophisha, ngekuskena noma nganobe nguyiphi lenye indlela akusiyo i-invoyisi ye-elekthroniki levumelana nemitsetfo. Sitfombe se-invoyisi yemaphepha lesitfunyelwe nge-WhatsApp akusiyo i-invoyisi ye-elekthroniki, nobe sicace kangakanani, futsi sicelo lesilungile kumniketi yikhophi ye-elekthroniki lekhishwe ohlelweni lwakhe.

Kukhipha i-invoyisi nekuyitfumela ku-ZATCA kuze ivunywe tibopho temniketi loyikhiphako, hhayi tenkampani leyemukelako. Indzima yakho njengemtsengi kuhlola i-invoyisi, kuyibhala nekuyigcina. Ungase futsi wemukele i-invoyisi lebhalwe ngesandla noma lengakavunywa ngobe luhlelo lwemniketi lwehlulekile noma indzawo ye-ZATCA ayizange iphendvule. Umhlahlandlela uchaza letimo: i-invoyisi itsatfwa njenge-invoyisi yentsela kuze kube umniketi ukhipha i-invoyisi levumelana nemitsetfo nangabe luhlelo lwakhe selulungisiwe noma kuxhumana sekubuyile, futsi utsi i-invoyisi lebhalwe ngesandla ayifaneleki kudonswa kwe-VAT. Ekwenteni, ubhala i-invoyisi lenjalo inesimo sekulindzela inguculo levumelana nemitsetfo, ulandzelele umniketi kuze ifike, bese uyatigcina totimbili tiboshelelwe ndzawonye.

Kunalomunye umbhalo lokufanele wati ngawo, ngaphandle kwekufundza kuwo lokungetulu kwaloko lokushoko. Umtsetfwana 1(3) wesincumo se-ZATCA wenta ema-invoyisi ae-elekthroniki abe ngema-invoyisi entsela lekwetsenjelwa kuwo ekusebentiseni lilungelo lekudonsa, futsi wenta kudonsa lokusemtsetfweni kuncike ekutsini ema-invoyisi avunywe yi-ZATCA noma abikiwe ku-ZATCA ngaphansi kwetinchubo tekuhlanganisa, kodvwa kuphela kusukela elangeni lelitawubekwa sincumo lesitawulandzela seMbusi we-ZATCA. Landzelela timemetelo te-ZATCA ngalendzaba, futsi ubute umeluleki wakho wentsela kutsi kuyitsintsa njani inkampani yakho.

Kulungisa ngelinothi, kanye nekugcina iminyaka lesitfupha

Nangabe i-invoyisi ifika nelibito lenkampani yakho lelingalungi, likheli lelidzala, noma inombolo ye-VAT lengasiyo yakho, ungacele umniketi ikhophi lelungisiwe. Sigaba 54(3) sivumela umniketi lotfola liphutsa emininingwaneni yakhe noma yelikhasimende ku-invoyisi kutsi aniketa likhasimende linothi le-debit noma le-credit, kuye ngesimo, lelilungisa imininingwane yaleyo i-invoyisi, kantsi umniketi nelikhasimende bagcina i-invoyisi nelinothi kanyekanye. Sigaba 54(4) sifuna kutsi linothi likhombe ngalokucacile i-invoyisi noma ema-invoyisi lelihlobene nawo. Lelinothi salikhuluma ngekwelucwecwe lwemtsengisi ku-kubuyiswa kwetimphahla ngemuva kwekuphitsitsela kweLilanga Lesive. Lapha lowemukelako udzinga kwati kuphela kutsi acelani: linothi leliboshelelwe kunombolo ye-invoyisi yekucala, hhayi ikhophi lelungisiwe ye-invoyisi lefanako.

Nangabe linani lekuniketwa ngekwalo lishintja ngemuva kwe-invoyisi, ngekubuyiswa lokwemukelwa ngumniketi, kwehliswa kwentsengo ngemuva kwesikhatsi, noma kukhanselwa kwencenye yekuniketwa, Sigaba 40(6) sifuna kutsi likhasimende lelibhalisele i-VAT lilungise i-VAT yalo yekutsenga esikhatsini sentsela lapho linothi le-credit noma le-debit lakhishwa khona. Ngako linothi libhalwa ohlelweni lwakho kanye nelilanga lalo lekukhishwa futsi liboshelelwe ku-invoyisi yalo, kuze umphumela walo uwele esikhatsini lesilungile, hhayi esikhatsini lapho umuntfu alibona khona ngengozi.

Bese kuba kugcina. Sigaba 66(1) sifuna kutsi ema-invoyisi, emarekhodi nemadokhumenti ema-akhawunti kugcinwe okungenani iminyaka lesitfupha kusukela ekupheleni kwesikhatsi sentsela lahlobene naso, kube nesikhatsi lesidze kakhulu, lesibekwe kuyo leyo ndzima, semarekhodi etimphahla letinkhulu letifana nemishini yembonini. Sigaba 66(3) sifuna kutsi kugcinwe ngekhatsi eMbusweni, ephepheni noma nge-elekthroniki ngaphansi kwemibandzela lesiyibekako. I-invoyisi ye-elekthroniki igcinwa njengobe yafika: lifayela le-XML, noma i-PDF/A-3 lenako konkhe lokufakwe ngekhatsi kwayo, hhayi sitfombe sesikrini futsi hhayi lokuphrintiwe kwabuye kwaskenwa. Lifayela lekucala ngilo litfwala yonkhe idatha ye-invoyisi, neluphawu lwayo nangabe yavunywa, futsi ngilo lotawulidzinga nangabe umuntfu abuta nge-invoyisi ngemuva kweminyaka.

Loko lokungadonswa ngekwemtsetfo jikelele: umbuto wesicelo sekutsenga

Kutsenga lokutsite, ngekwemtsetfo jikelele, akuvumeli kutsi i-VAT yako yekutsenga idonswe nobe i-invoyisi iphelele kangakanani. Sigaba 50 sibala timphahla nemisebenti lengatsatfwa njengaletsengelwe tinjongo tesento semnotfo, ngako i-VAT yato ingeke idonswe ngaphandle kwekutsi umuntfu lokhokha intsela atiniketa kumbe njengekuniketwa lokukhokhelwa intsela. Tinjena:

  • Imisebenti yekutijabulisa, yetemidlalo noma yemasiko, kanye nekuya emicimbini lenesimo sekutijabulisa.
  • Imisebenti yekwemukela tivakashi nekuniketa kudla netinatfo, ngaphandle kwekutsi libhizinisi linesibopho lesibekwe ngumtsetfo sekuyiniketa kubasebenti balo endzaweni yemsebenti.
  • Umshwalensi noma kunakekelwa kwemphilo kwebasebenti belibhizinisi nalabo labanakekelwa ngibo, ngaphandle kwekutsi linesibopho lesibekwe ngumtsetfo sekukuniketa.
  • Kutsenga noma kucashisa timoto letivinjelwe, kutifakela umshwalensi, kutilungisa nekutinakekela, kanye neliphetroli lelisetjentiswa kuto. Lesigaba lesifanako sichaza imoto levinjelwe futsi sikhipha tigaba letinyenti, letifaka ekhatsi emaloli, emakhreyini nemishini lesindzako lesetjentiselwa tinjongo tebhizinisi kuphela, kanye netimoto letisetjentiselwa tinjongo tebhizinisi kuphela ngaphandle kwekutsi tiyatfolakala kutsi tisetjentiswe ngumuntfu ngekwakhe.
  • Nobe ngutiphi timphahla noma imisebenti lehloselwe kusetjentiswa ngumuntfu ngekwakhe noma tinjongo letingasito tebhizinisi.

Lokuhlukanisa akudzingi kulindzela i-invoyisi. Nangabe umphatsi wemphahla lengumnotfo oda kwemukela tivakashi emhlanganweni nebanikati, noma umuntfu acela kunakekelwa kwemoto yetekuphatsa, sicelo sekutsenga sesivele siyati kutsi kutsengwa ini futsi kungani. Nangabe sicelo sitfwala luhlobo lwetindleko kusukela ekucaleni, i-invoyisi ifika kuma-akhawunti seyivele iphawulwe njengengeluhlobo lolufuna kubukwa ngalokucophelelako, esikhundleni sekutsi lolungisa sibuyiselo akutfole ekupheleni kwesikhatsi. Luphawu luyisecwayiso, hhayi sincumo: kuhlukana kwetibopho letibekwe ngumtsetfo, kwetimoto nekwekuniketa kumbe kusho kutsi kutsenga lokufanako kungaphatfwa ngendlela lehlukile kusuka kulenye inkampani kuya kulenye, futsi kuhlukaniswa kwekugcina kwesimo ngasinye kwemeluleki wakho wentsela.

Libhokisi linye lekwemukela ema-invoyisi ebaniketi

Konkhe loku kumatima kukusebentisa nangabe ema-invoyisi afika etindzaweni letisihlanu: ku-imeyili yemcondzisi wema-akhawunti, engcocweni ye-WhatsApp nesikhulu sekutsenga, emvilophini umshayeli layinika sitolo, efayeleni lelisocingweni lwenjiniyela wesitayela, nasekhophini yemaphepha ehhovisi lelihhotela. I-imeyili ne-WhatsApp tinsita letinhle tekukhuluma nebaniketi, kodvwa atisebenti njengelirejista lema-invoyisi, ngobe kute lokukuto lokuvimba i-invoyisi kutsi iphindvwe, ilahleke noma ishiywe ingakahlolwa. Sisombululo likheli linye baniketi labatfumela kulo ema-invoyisi, konkhe lokufika kulenye indzawo kudluliselwe khona, kanye nekuhlola lokufanako lokwentiwa kuyo yonkhe i-invoyisi:

  • Kufundza lifayela esikhundleni sekulibhala kabusha. I-invoyisi lefika njenge-XML, noma njenge-PDF/A-3 lefake i-XML ngekhatsi, itfwala idatha yayo ngelimo lelihlelekile ngekhatsi kwelifayela: tinombolo te-VAT, imigca nemali. Luhlelo luyitifundza ngco esikhundleni sekutsi umuntfu atibhale kabusha, ngako emaphutsa ekukhophisha ayanyamalala ngekhatsi emtfonjeni.
  • Kuhlola tinombolo totimbili. Inombolo yemniketi icatsaniswa nesirekhodi sakhe lesivunyiwe kantsi inombolo yenkampani yakho icatsaniswa nesayo, futsi nobe ngumuphi umehluko umisa i-invoyisi futsi utfumela umbuto kumniketi.
  • Kuhlola imininingwane lefunekako. Tinkhundla Sigaba 53 lesitifunako tikhona, i-VAT ibalwe ngelizinga lelishiwo, futsi inani lonkhe lilingana nesamba semigca.
  • Kubamba lokuphindziwe. Inombolo yelandzelana lefanako levela kumniketi lofanako iyamiswa ekungeneni, njengasencenyeni yesine.
  • Simo lesicacile sa-invoyisi ngayinye: iphelele, ilindzele linothi lekulungisa, ilindzele inguculo levumelana nemitsetfo ngemuva kwe-invoyisi lebhalwe ngesandla, noma isesigabeni lesidzinga umbono wemeluleki. Kute i-invoyisi lehlala iphakatsi nendlela kungekho lowati kutsi kungani.

Ku-tincenye tekushintja nesitoko etitayeni nasemaveni ematekhnishiyeni satsi ngemugca munye kutsi i-invoyisi yemniketi idzingani kuze i-VAT yayo yekutsenga idonswe, kantsi lencenye ibeke loko lokushiwo ngempela yimibhalo. Loluhlu ngilo lolugucula konkhe loku kube ngumsebenti wamalanga onkhe lowentiwa luhlelo njengobe i-invoyisi ngayinye ifika, esikhundleni sekuba kubuyeketa lokukhunjulwa ngumuntfu ekupheleni kwesikhatsi.

Umbono we-Origami

Nasakha lesiteji enkampanini, sicala ngemibuto lelula: ema-invoyisi ebaniketi afikaphi lamuhla, ngubani lowavula kucala, futsi ahlala emalanga langakanani ngaphambi kwekutsi afike kumuntfu lowabhalako? Bese siyawahlanganisa ebhokisini linye lekwemukela futsi senta luhlelo lufundze lifayela le-invoyisi ye-elekthroniki, luhlole tinombolo te-VAT totimbili, imininingwane lefunekako nalokuphindziwe, bese luboshelela i-invoyisi ku-oda yayo yekutsenga, elirekhodini layo lekwemukela nakunobe ngumaphi linothi lelikhishwe ngayo kamuva.

Sibeka luhlobo lwetindleko esicelweni sekutsenga kusukela ekucaleni, kuze i-invoyisi ifike kuma-akhawunti seyivele iphawuliwe nangabe iwela eluhlotjeni lolufuna kubukwa ngalokucophelelako, futsi sishiya tincumo tentsela kubantfu labafanele kutenta: luhlelo lulungisa emadokhumenti futsi lukhombise simo, bese umeluleki wentsela uyancuma. Konkhe loku kuxhunywa kuluhlelo lwema-akhawunti inkampani lesele isebenta ngalo esikhundleni sekulushintja. Loku kuyincenye yetinhlelo letentiwe ngekwesidzingo letisitakhako, letichazwe ku-imisebenti yetfu.

Umsebenti waleliviki: ema-invoyisi lalishumi, kwesitsatfu

Lomsebenti awudzingi lithulusi lelisha, futsi umphatsi wetimali angawenta nalowemukela ema-invoyisi:

  • Buyela kuma-invoyisi lalishumi emsebentini wencenye yekucala, bese wengeta ema-invoyisi ebaniketi lowawabhala ngenyanga lendlulile nangabe ungakhona.
  • Bhala kutsi i-invoyisi ngayinye yavelaphi: ku-imeyili, ku-WhatsApp, liphepha lelinikwe ngesandla, noma lifayela le-elekthroniki levela ohlelweni lwemniketi. Loko lonako ngulifayela lekucala yini, sitfombe, noma lokuphrintiwe kwabuye kwaskenwa?
  • Hlola imininingwane: inombolo ye-VAT yemniketi iyavumelana yini nesirekhodi sakhe? Inombolo yenkampani yakho iyakhonjiswa yini futsi ilungile? Libito layo linjengasekubhaliseni kwayo kwebhizinisi yini? Kunyenti nekuchazwa kuyacaca yini, futsi imali ye-VAT ikhonjiswa ngemaRiyali yini?
  • Nangabe i-invoyisi inekhodi ye-QR, yiskene nge-app ye-ZATCA, bese ucatsanisa loko lekukhombisako ne-invoyisi.
  • Phawula ema-invoyisi langena etigabeni ta-Sigaba 50 noma lowasolako kutsi angangena, bese uwafaka eluhlwini lwemeluleki wakho wentsela esikhundleni sekutsi uwancume wedvwa.

Lomsebenti ukhicita tinombolo letimbili: kutsi ngumaphi ema-invoyisi langakanani longenalo lifayela lawo lekucala, nekutsi mangakanani lashoda imininingwane noma lakhombisa inombolo lengalungi. Nangabe yekucala inkhulu, inkinga yindlela ema-invoyisi lahamba ngayo kuze afike kuwe, hhayi ema-invoyisi ngekwawo, futsi sisombululo likheli linye lelatiwa ngumniketi wonkhe. Nangabe yesibili inkhulu, cala ngebaniketi lapho liphutsa lelifanako liphindvwa khona, ngobe kulilungisa kanye ohlelweni lwabo kukongela kucela linothi njalo ngenyanga.

Encenyeni lelandzelako

I-invoyisi manje iyavumelana ne-oda yekutsenga nekwemukela, itfwala yonkhe imininingwane lefunekako, futsi igcinwe ngelimo layo lekucala. Incenye lelandzelako iya ekukhokheni ngekwako: kutsi ukhokha njani ema-invoyisi lavumelanisiwe ngelilanga lekukhokha ngeliqoqo linye lelihleliwe lelivunywa kanye, kutsi ucinisekisa njani nobe nguyiphi sicelo sekushintja imininingwane yelibhange yemniketi, kutsi ibhalansi lengakakhokhwa iyitsintsa njani i-VAT yekutsenga ngemuva kwetinyanga letilishumi nambili, nekutsi uvumelanisa njani sitatimende saloyo nalowo mniketi njalo ngenyanga.

Imitfombo