Iyini inothi lesikweletu: incazelo, ukusetshenziswa, izibonelo kanye nomehluko

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Uma wake wakhipha i-invoyisi wabe usuthola iphutha, noma uma ikhasimende libuyisele ingxenye yokuthenga, uzobe uhlangane nomqondo wokuthi incwadi yesikweletuAkuyona into eqanjiwe noma into engathandeki yokuphatha: kuyithuluzi elisemthethweni lokurekhoda ukwehla kwenani lokuthengisa okwase kukhokhiswe i-invoyisi futhi, ngenxa yalokho, kwaqoshwa ekubalweni kwakho kwezimali.

Ngaphambi kokuchaza kabanzi, kubalulekile ukubeka isixwayiso esibalulekile etafuleni: ku ESpain, kuvamile ukusebenzisa i-invoyisi yokulungisa. ukulungisa ama-invoyisi akhishwe, yize olimini lwansuku zonke abantu abaningi besawabiza ngokuthi “amanothi esikweletu.” Kwamanye amazwe akhuluma iSpanishi, inothi lesikweletu lisetshenziswa ngokusemthethweni (futhi, ngaphezu kwalokho, ngezimfuneko ezithile kakhulu). Ngezansi uzobona ukuthi lisetshenziswa nini, ukuthi kumele liqukethe ini, nokuthi liqukethe ini, nokuthi lisetshenziswa nini. indlela yokuyikhipha kahle kuye ngezwe, ngezibonelo kanye nomehluko uma kuqhathaniswa neminye imibhalo.

Iyini inothi lesikweletu?

Inothi lesikweletu liyi- idokhumenti yezentengiselwano evumelekile ngokomthetho Lokhu kusetshenziselwa ukuguqula i-invoyisi esivele ikhishwe, ukuyinciphisa. Inhloso yayo ukukhombisa ngokusemthethweni izaphulelo ezilandelayo, ukubuyiselwa kwempahla, amaphutha entengo noma ubuningi, kanye, ngokuvamile, noma yisiphi isimo esidinga nciphisa inani ye-invoyisi yokuqala ngaphandle kokuyisusa kurekhodi.

Ikhiqizwa ngumthengisi noma umhlinzeki bese ithunyelwa kumakhasimende njenge ubufakazi besaphulelo noma ukukhanselwa okuyingxenye noma okuphelele. Ngokombono wokubalwa kwezimali, umphumela wako ucacile: uqopha ibhalansi evuna ikhasimende kanye nomholo ophansi kumthengisi, ukuvimbela ukungafani okungaholela ukuhlolwa kanye nezinhlawulo uma bengalungiswa.

Isetshenziswa nini i-credit note?

Izimo ezivamile ezivumela isikweletu ziyabonakala kakhulu ekuphileni kwansuku zonke. Phakathi kwezimo ezivame kakhulu yilezi ezilandelayo: ukubuyiselwa kwezimpahla ngenxa yamaphutha noma ukunganeliseki, ukutholakala amaphutha okukhokha (inani, ubuningi, idatha), ukusetshenziswa kwezaphulelo ezazingafakwanga ekuqaleni kanye nokuguqulwa kwemisebenzi okumele kukhanselwe ngokuphelele noma ngokwengxenye.

• Ukubuyiselwa komkhiqizo: ikhasimende libuyisela izimpahla futhi kungumthwalo walo imbuyiselo ephelele noma ingxenye.
• Amaphutha okukhokha: intengo noma inani elingalungile likhokhisiwe futhi okulandelayo kuyasebenza: ukulungiswa okuphansi.
• Izaphulelo ezilandelayo: ibhonasi noma isaphulelo kuvunyelwana ngaso kanye i-invoyisi isivele ikhishwe.
• Ukukhanselwa kokuthengiselana: izimo lapho kudingeka khona kungasebenzi ngokuphelele noma ngokwengxenye umthelela wezomnotho walo mthethosivivinywa.

Okubalulekile: Emazweni amaningi, ama-invoyisi akhishwe awakwazi ukusulwa noma ukubhujiswa. Ngakho-ke, kusetshenziswa inqubo elandelayo: inothi lesikweletu njengokulungiswa (noma i-invoyisi yokulungisa, ngokwemithetho yendawo) ukuze kushiywe umkhondo wokubalwa kwezimali ohlanzekile nongaguquguquki.

Isibonelo esisebenzayo

Cabanga ngeNkampani A ifaka ama-invoyisi eNkampani B ukuze ithole isevisi ephelele ngo-€1.000. U-B ubuyekeza i-invoyisi bese ethola ukuthi empeleni ithole iphakheji encishisiwe ngo-€800. Ngemva kokuqinisekisa lokhu, u-A ukhipha i-invoyisi. inothi lesikweletu elingu-€200 okuhambisana ne-invoyisi yokuqala. Lokhu kuqinisekisa ukuthi ikhasimende lithola ibhalansi yalo yesikweletu futhi umthengisi ulungisa imali engenayo eqoshiwe, konke ngendlela... kulandeleka futhi kusemthethweni, kusiza i ukuqoqwa kanye nokuphathwa kwenkokhelo.

Uma ukukhanselwa okuphelele kokuthengiswa bekuzokwenziwa, umkhiphi ubezokhiqiza inothi lesikweletu le- inani eliphelele elibiI-invoyisi ibhekiselwe kuyo futhi ayinawo umthelela kwezomnotho.

Izidingo ezincane kanye nokuqukethwe

Nakuba kungekho fomethi eyodwa ebanzi, kunezici eziningana ezivame ukuba ezibalulekile ukuze inothi lesikweletu lilungiswe kahle futhi lihambisane nemithethonqubo esebenzayo. Umgomo uwukuba idokhumenti icace, kufanele kufakwe izinombolo ngokulandelana futhi kube lula ukuhlola.

• Khombisa ukuthi kuyinto incwadi yesikweletu noma idokhumenti efanayo ivunyelwe.
• Gcina izinombolo ezilandelanayo lokho kudlala ochungechungeni lwakho.
• Ukubhekisela ngokunembile ku- inombolo yerisidi yokuqala okulungisiwe.
• khombisa i amanani angemahle (ngoba zinciphisa isisekelo sentela kanye nentela).
• Phinda ulwazi olubalulekile lomthumeli nowamukelayo njengoba kuboniswe ku-invoyisi elungisiwe.
• Imininingwane isizathu (ukubuyisa, isaphulelo, iphutha, ukukhansela).

Ngaphezu kwalokho, kuyalulekwa ukugcina i-invoyisi yokuqala uma kwenzeka idingeka. igunya lentelabese uthumela inothi lesikweletu kumakhasimende ukuze naye lungisa ukubalwa kwezimali kwakhoNgakho-ke, izinhlangothi zombili zesihlalo ziyizikwele.

Umehluko nge-invoyisi yokulungisa

Amanothi esikweletu nama-invoyisi okulungisa asebenza imisebenzi efanayo, kodwa awafani. ESpain, ithuluzi elijwayelekile lokulungisa ama-invoyisi yinothi lesikweletu. i-invoyisi yokulungisaLokhu kungaba kuhle noma kubi (kusebenza ekwandiseni noma ekwehliseni inani lokuqala) futhi, ngaphezu kwalokho, kuvumela Ukulungisa ama-invoyisi ngemva kokukhokhwa kwe-VAT kwekota ehambisanayo.

Ngokuphambene nalokho, inothi lesikweletu, lapho licatshangelwa khona ngokusemthethweni, lisetshenziswa njalo ngomqondo engemihle (Kunciphisa inani lokuthengiselana.) Izinhlaka eziningi zomthetho azivumeli inothi lesikweletu ukuthi lilungise ama-invoyisi asezinkathini esezikhokhelwe kakade. kumenyezelwe futhi kwaxazululwaKuleso simo, kudingeka i-invoyisi yokulungisa ngokwemithetho yendawo.

Inothi lesikweletu uma liqhathaniswa nenothi lokukhokha

Omunye umehluko obalulekile: inothi lesikweletu linciphisa inani le-invoyisi ekhishwe, kuyilapho inothi lokukhokha liyakwandisaInothi lokudonswa kwemali lisetshenziswa lapho inkokhelo ikhohliwe, inzalo yokukhokha sekwephuzile idinga ukukhokhiswa, noma inani libhekwa njengeliphansi. Ngamafuphi, lizuzisa umthengisi (uthola imali eyengeziwe) futhi limelela imali eyengeziwe ikhasimende.

Uma incwadi yokudonswa kwemali noma yesikweletu ikhishwe ngephutha futhi idinga ukuguqulwa, ekusebenzeni kwezimali lokhu kuvame ukuxazululwa ngokukhipha incwadi yokudonswa kwemali idokhumenti yophawu oluphambene ngenani elifanayo, ukuze ibhalansi ibuyele esimweni sayo esifanele futhi kube nerekhodi lokulungiswa.

Izinhlobo zamanothi esikweletu

Empeleni, izigaba ezimbili eziyinhloko zihlukaniswa: ezentengiselwano futhi i ebhangeUhlobo lokuqala luvamile phakathi kwezinkampani namakhasimende noma abaphakeli; uhlobo lwesibili lukhishwa yizikhungo zezimali ukuze lubonise izinkokhelo noma imali engenayo ngokukhetha iklayenti.

• Amanothi ezentengiselwano: avela ekuthengisweni, alungisa amanani, izaphulelo noma uyabuya.
• Amanothi asebhange: akhishwe amabhange ukushiya umkhondo we-a Umanyolo ku-akhawunti yekhasimende.

Indlela yokudala inothi lesikweletu isinyathelo ngesinyathelo

Izinyathelo ezisebenzayo ziyafana kuzo zonke izindawo: chaza isizathu, thola i-invoyisi okufanele ilungiswe, bala inani eliqondile okufanele lisuswe bese ukhipha inothi elinefomethi nezinkambu ezidingwa yizwe lakini. Noma kunjalo, indawo ngayinye inezincazelo okufanele zihlonishwe.

ISpain: ukusetshenziswa okukhethekile kwe-invoyisi yokulungisa

Akuvunyelwe eSpain susa i-invoyisi ekhishweUkuze kulungiswe amanani noma idatha, kusetshenziswa i-invoyisi yokulungisa, okumele isho isizathu bese ibhekisela ku-invoyisi yokuqala. lungisa izisekelo kanye ne-VAT futhi balandele izinombolo ezithile. Ngolimi oluvamile, abantu abaningi babhekisela kulo ngokuthi “inothi lesikweletu,” kodwa ithuluzi eliqashelwa ngokomthetho yileli ukulungisaokungaba ngenxa yomehluko omuhle noma omubi.

I-Peru: Ikhishwa nge-SUNAT noma i-PSE

EPeru, inothi lesikweletu liyi- irisidi kagesi ekhishwa ukuze kukhanselwe noma kulungiswe ukuthengiselana. Ingakhiqizwa ku-portal ye-SUNAT noma ngomhlinzeki wesevisi ye-elekthronikhi (PSE). Ngokuvamile, uzodinga inombolo yenothi, imininingwane yomhlinzeki kanye nomamukeli, kanye usuku elakhishwa ngalo, imininingwane yesizathu kanye nenani okufanele lisuswe.

1. Finyelela ingosi ye-SUNAT bese ungena ngemvume nge-RUC yakho, igama lomsebenzisi kanye nephasiwedi ye-SOL.
2. Kumenyu, iya ku-SEE SOL > I-invoyisi ye-elekthronikhi > Inothi lesikweletu lokukhishwa.
3. Lungiselela inkinga: usuku luvame ukugcwaliswa ngosuku lwanamuhla (umkhawulo olinganiselwe wokubuyela emuva ofika ku- izinsuku ezimbili).
4. Khetha uhlobo lomthelela: ukukhanselwa kokuthengiselana, ukubuyiselwa kwemali, iphutha ku-RUC, Njll
5. Faka inombolo ye-invoyisi okufanele ilungiswe, uchaze isizathu, bese ubuyekeza isifinyezo sokuqala.
6. Qinisekisa bese ukhipha. Uhlelo luzokhiqiza irisidi elihambisanayo le-elekthronikhi.

Uma usebenza ne-PSE, indlela yokusebenza iyafana; kuphela isikhombikubona kanye nezinyathelo ezithile zokusebenza ezingahluka, ngakho-ke kuyanconywa landela umhlahlandlela womhlinzeki.

I-Chile: Izindinganiso ze-DTE kanye ne-SII

E-Chile, amanothi esikweletu nawedebithi ayingxenye ye- Amadokhumenti Entela Kagesi (i-DTE)Amanothi esikweletu axhumanisa futhi alungise ama-invoyisi kagesi uma kudingeka ukuwakhansela wonke noma ingxenye yawo, afake izaphulelo, noma enze ezinye izinguquko. Ngokusho kwe-SII (Chilean Internal Revenue Service), akukho... isikhathi esiphezulu noma esincane iqinile ekukhipheni inothi lesikweletu, kodwa ukuze kugwenywe ukuthi ingabi ngaphansi kwe-VAT, i-margin ivame ukubhekwa njenge kufika ezinyangeni ezintathu, ngokuhambisana nemithetho yamanje.

Khumbula ukuthi ukususa ama-invoyisi akhishiwe akuvumelekile; ngakho-ke, ukulungiswa kumele kwenziwe njalo nge-DTE. incwadi yesikweletu noma ukhiphe imali. Uma udinga ukuguqula inothi elikhishwe ngendlela engafanele, ukubalwa kwezimali kuyaqiniswa nge I-DTE iphambene ngenani elifanayo.

IMexico: Uhlobo lwe-CFDI E (Izindleko)

EMexico, “i-credit note” ihambisana ne- I-CFDI yohlobo E (Izindleko)Isetshenziselwa ukubuyisa imali, izaphulelo, amabhonasi, noma ukulungisa amaphutha anciphisa imali engenayo ekhokhiswe ngaphambilini nge-CFDI type I (Imali engenayo). Iphuzu elibalulekile yileli "Ukusetshenziswa kwe-CFDI" G02 (Ukubuyiselwa kwemali, izaphulelo noma amabhonasi) kanye nobudlelwano obufanele ne-CFDI engenayo yokuqala.

• Hlobanisa i-CFDI “E” ne-CFDI “I” eyithintayo, kufaka phakathi ngayinye ku-node ehambisanayo I-UUID ezihlobene.
• Bhalisa okufanayo indlela yokukhokha lokho kwaqoshwa ku-CFDI yemali engenayo.
• Uma ukulungiswa kusebenza kuma-CFDI amaningana emali engenayo, ungakhipha i-CFDI eyodwa ethi “E” yenani eliphelele, elihlobene nelinye ngalinye i-UUID ngayinye abathintekayo.

Qaphela: i-CFDI ephumayo ayikhanseli i-invoyisi kagesi ngokwayo, ngaphandle uma kwenzeka intuthukoUma i-CFDI idinga ukungasebenzi, inqubo efanele iwukuthi Khansela ngokwemithetho ye-SAT futhi, uma kusebenza, khipha idokhumenti entsha enokhiye wobudlelwano othi “04 – Ukufakwa esikhundleni kwe-CFDI yangaphambilini”.

Imikhuba emihle namaphutha okufanele uwagweme

Ngale kwemithetho, kunemikhuba eyenza impilo ibe lula kakhulu futhi ivimbele amakhanda ngokuhlolwa. Umthetho wokuqala wegolide uthi Ungalokothi ususe i-invoyisi okukhishwe. Ukulungiswa kubhalwe phansi ngenothi lesikweletu (noma inothi lokulungisa, kuye ngezwe), elihlala libhekisela ku i-invoyisi yoqobo kanye nokugcina intambo yokubala.

• Bala ngokunembile inani okufanele lisuswe, kufaka phakathi umphumela ku- intela uma kusebenza.
• Chaza i isizathu ngokusobala: imbuyiselo ephelele noma engaphelele, isaphulelo asisetshenziswanga, iphutha lentengo, njll.
• Gcina ikhophi yamadokhumenti futhi uqinisekise ukuthi iklayenti thola inothi ukulungisa ukubalwa kwezimali kwabo.
• Sebenzisa isofthiwe noma amathuluzi ahlonipha izinombolo ezilandelanayo futhi ukhiqize izinkambu ezidingekayo endaweni ngayinye.

Iphuzu lokugcina: ungadidanisi inothi lesikweletu nokuphathwa kwe- izingcaphuno noma amaphrofomuAmaphrofayili enzelwe izinjongo zolwazi; uma kuvela iphutha ngemuva kokufaka ama-invoyisi, i-invoyisi ekhishwe kumele ilungiswe ngedokhumenti efanele.

Imibuzo ebuzwa njalo

Ingabe inothi lesikweletu lihlala linenani elibi?

Yebo, isizathu saso sokuba khona yehlisa inani ye-invoyisi yangaphambilini. Uma isinyathelo esifanele kuwukukhokhisa imali eningi kakhulu ngento eshiyiwe noma ukwenza ukulungiswa okuphezulu, khona-ke i- inothi lokudonswa kwemali.

Ngingayisebenzisa yini ngemva kokumemezela i-VAT?

Kuncike ezweni. ESpain, indlela esebenzayo yokulungisa izikhathi isivele... kuqediwe Lena i-invoyisi yokulungisa. Kwamanye amazwe imithetho iyahlukahluka: hlola imithetho yendawo ukuze ugweme amaphutha. isitatimende.

Ingabe ingakhishwa ngemuva?

Kunemingcele. Isibonelo, kuwebhusayithi kahulumeni wasePeru kungase kube nomkhawulo we kuze kube izinsuku ezimbili kuze kube manje kusukela ekuqaleni. EChile akukho mkhawulo oqinile wokukhipha, kodwa kunemibandela uma inhloso iwukuqinisekisa ukuthi inothi alithintwa yi- I-VAT (isikhathi sokubhekisela singafika ezinyangeni ezi-3).

Ingabe kuyasiza ukukhansela ngokuphelele ukuthengiselana?

Yebo, uma nje uhlaka lwezomthetho olusebenzayo lukuvumela, ungakhipha inothi lesikweletu le okuphelele ye-invoyisi bese iyenza ibe yize ngokwezomnotho. EMexico, ayithathi indawo yenqubo ye- ukukhanselwa ye-CFDI, ngaphandle uma kukhokhwa kusengaphambili; lapho kufanele ulandele ukugeleza kwe-SAT.

Uyini umehluko phakathi kwalokhu ne-invoyisi yokulungisa?

Ithuluzi lokulungisa liyithuluzi elisebenziseka kakhulu eSpain: lingaba okuhle noma okubi kanye nokulungisa izikhathi ezilinganayo esezivele zimenyezelwe. Inothi lesikweletu, lapho likhona, liwukuthi njalo kubi kanye nesikhathi esengeziwe noma imikhawulo yenqubo kuye ngomthethonqubo ngamunye.

Ngubani othumelayo futhi ubani owamukelayo?

Kusakazwa ngu- umthengisi noma umhlinzeki futhi ikhasimende liyayithola. Bobabili kumele bayibhale phansi: umkhiphi njengokulungiswa kwemali engenayo kanye nomamukeli njengo ukuncipha yezindleko zayo noma isikweletu, njengoba kufanele.

Uhlu lokuhlola olusheshayo lokukhipha kahle

• Qinisekisa i- isizathu kanye nobubanzi (bonke noma ingxenye) bokulungiswa.
• Thola i- i-invoyisi yoqobo kanye nezinombolo zayo.
• Bala isisekelo, intela kanye namanani okumele asuswe.
• Khipha inothi elibonisa inkomba ku-invoyisi kanye namanani angewona angempela.
• Thumela kuklayenti bese ufaka ifayela ne- imibhalo ezihlobene.

Inothi lesikweletu limane nje liyindlela yokulawula yokulinganisela izincwadi ngaphandle kokususa noma yimuphi umkhondo. Uma uhlonipha inkomba ye-invoyisi yokuqala, usebenzisa izinkambu ezidingekayo Ezweni lakini (isibonelo, i-CFDI yezindleko zokusebenzisa i-G02 eMexico, noma ukulungiswa eSpain), uma ugcina izinombolo ezilandelanayo futhi uchaza ngokucacile isizathu, ukubalwa kwakho kuzoba sesikhathini ngokusho kwe- izimiso zokubalwa kwezimali eSpainUzogwema izinhlawulo ezingafuneki futhi, ngeshwa, Uzothuthukisa ubudlelwano bakho nekhasimende lakho. ngokurekhoda ngokusemthethweni noma yikuphi ukubuyiselwa kwemali, isaphulelo, noma ukulungiswa okudingekayo.

I-athikili ehlobene:

Inothi lokukhokha: umhlahlandlela ophelele onemithethonqubo, izibonelo kanye nokukhishwa