- Amaminithi awuhlaka lwezomthetho futhi afaka nesitatimende sezimali zochwepheshe bezomthetho.
- Kubameli, amaminithi alingana ne-invoyisi: adinga ulwazi lwentela, i-VAT kanye nokuhlaziywa kwayo.
- I-LEC kanye noMthetho Wobungcweti Bezomthetho kulawula izindleko, izindleko, ukuhlolwa kanye nokukhokhiswa.
- Emishadweni, ikhadi lemenyu liyikhadi lemenyu: usayizi we-DL bese libekwa epuletini.
Igama i-minuta Kuphakamisa ukungabaza ngoba kusetshenziswa ezimweni eziningana: ku kwesokudla kanye nebhizinisi njengombhalo wokuqala noma isitatimende semali, kanye nasezweni le izenzakalo njengekhadi elinemenyu yomshado. Kunokuba yigama lobuchwepheshe elihlukile, liyigama eliphilayo elivumelana nesimo lapho lisetshenziswa khona.
Kule migqa elandelayo siqoqene, singashiyi lutho, konke odinga ukukwazi Ngokuphathelene nebhili yezindleko: incazelo yalo esemthethweni, indlela ummeli asebenza ngayo nayo, indlela ehluke ngayo (noma cha) kwi-invoyisi, ukuhlaziywa kwayo okuvamile, uhlaka lwezomthetho elikusekelayo, kanye nokusetshenziswa kwalo emikhosini yemishado. Kuzoba nokuvumelana nezici ezentengiselwano izici zangempela ezifana nentengo, izigaba, kanye nokuthengwa kwamamenyu omshado, kanye nendlela amanye amasayithi aphatha ngayo imvume yamakhukhi.
Kuyini umzuzu?
Ngolimi lwezomthetho nolwebhizinisi, idokhumenti yamaminithi iyincwadi okusalungiswa noma okukhishwe lokho kwandulela inkontileka yokugcina. Kufaka phakathi i- izigaba ezibalulekile kanye nedatha eyisisekelo okuvunyelwene ngayo yizinhlangothi ukuze kamuva ziguqule lolo hlaka lube umbhalo ophelele osemthethweni onazo zonke imikhosi Kuyadingeka. Ngamafuphi, kuyisakhiwo lapho kuzokwakhiwa khona isivumelwano sokugcina noma inkontileka.
Uma Ummeli olungisa izivumelwanoLo mbhalo uhlose ukucela ukuthi kusayinwe umbhalo womphakathi. Ngemuva kwalokho, uNotary ngokwakhe uthuthukisa umqulu, enezela izinkomba kanye nemigomo edingekayo ukuze ithuluzi likwazi ukusayinwa ngokusemthethweni ngabanikeli kanye naye, enikeza ukholo lomphakathi okunikeza ubuqiniso besenzo.
Ngaphezu kombhalo odlule, leli gama lisetshenziswa kabanzi njenge- i-akhawunti yenkokhelo okwethulwe ochwepheshe bezomthetho: abameli, abameli, abameli kanye nababhalisiKuyidokhumenti yezomnotho echaza kabanzi ngalokho okwenziwe nokuthi kukhokhiswa malini ngakho, kanye nezinga lemininingwane edingekayo yinqubo kanye nemithetho yentela.
Ezindabeni zenqubo, uMthetho Wenqubo Yomphakathi (i-LEC) ubeka ukuthi, ngokomthetho, iqembu ngalinye lithatha izindleko zalo Njengoba zivezwa, ngaphandle kwamacala osizo lwezomthetho lwamahhala kanye namanye amacala anikeziwe. Ukuze ucele inkokhelo evela eqenjini eliyalelwe ukuba likhokhe izindleko, kubalulekile ukuthi ukuhlolwa kwezindleko phambi kweNkantolo, enikeza amaminithi anemininingwane futhi asayinwe ngokufanele ahlanganisa, lapho kufaneleka khona, intela okuqongelelwe njenge-VAT.
Ibhili yezindleko zommeli: ukuthi isebenza kanjani (ngesibonelo esisebenzayo)
Empeleni, i amaminithi ommeli Kusebenza ekubekeni intengo yokungenelela kwakho, ngokuhlukanisa okucacile komsebenzi, izigaba, kanye nezindleko ezihlobene. Akuyona nje into ehlelekile: ichaza ngokunembile lokho okwenziwe kanye nenani elihambisanayo lento ngayinye, ngokuvumelana ne- ifomu loku-oda usayine neklayenti.
Cabanga nje: inkampani yabameli imele abanikazi bezindlu ngokumelene nabaqashi abenze lokhu izinkokhelo ezingakhokhelwangaUmmeli ufaka icala efuna isinxephezelo ngomonakalo obangelwe ukubambezeleka, nge inani elingu-€20.000Lo mthethosivivinywa uzobonisa izimali ezikhokhwayo ngokusekelwe ohlotsheni lwenqubo, izinyathelo ezithathiwe, kanye nobubanzi obekuvunyelwene ngabo ngaphambilini.
Lezi zimali azinqunywa "ngokuqagela". Nakuba imali Zikhululekile phakathi kommeli neklayenti, i-Bar Associations ingashicilela izindlela zokuqondisa futhi ukhiphe imibiko yemali uma kwenzeka ukungafani. Ngakho-ke, kuvamile ukuthi imali ivunyelwe uhlobo lwenqubo, isigaba (isibonelo sokuqala, isikhalazo, ukuphoqelelwa), kanye nobunzima bezenzo ezenziwe.
La ifomu loku-oda thumela. Uma lelo phepha lichaza ukuthi intengo ifaka ini (isibonelo, isidingo kanye nokuqulwa kwecala lokuqala) nokuthi yini elingafaki (a insiza (kamuva), amaminithi azohlonipha lowo mngcele. Ngezinye izikhathi kuyawuhlonipha lowo mngcele. imizuzu ngeminyaka (lapho kufakwa isimangalo, lapho kuqulwa icala, lapho kukhishwa isigwebo) kanye nakwezinye izikhathi konke kuyakhokhiswa ekugcineni kwendaba.
Imizuzu emihle ihlanganisa nokukhulunywa ngayo ubuqotho bommeli mayelana nezimali okufanele zikhokhwe, ezibhalwe usuku futhi zasayinwa, kanye nesigaba Ngithole kuklayenti noma ummeleli wayo, oqinisekisa ukuthi uthola i-invoyisi noma ngisho nenkokhelo, uma kushiwo kanjalo.
Amaminithi noma i-invoyisi? Umehluko wangempela
Empilweni yansuku zonke, kummeli, Ibhili yakho iyi-invoyisi yakhoNgamanye amazwi, sikhuluma ngesiqephu esifanayo sedokhumentari, kanye izimfuneko zomthetho yanoma iyiphi i-invoyisi: ulwazi lwentela lomkhiphi nomamukeli, izinombolo, usuku lokukhishwa, incazelo yezinsizakalo, inani lentela, I-VAT Kubhalwe phansi futhi kuphelele. Uma ihhovisi lisebenzisa invoyisi ye-elekthronikhiUkusetshenziswa kwayo kukhuthazwa ngokuhambisana nezinhlinzeko zemithethonqubo yobungcweti.
Indlela yokuhlukanisa idokhumenti yamaminithi: isigaba ngesigaba
Nakuba icala ngalinye linezimpawu zalo ezihlukile, kunezici ezivame ukuphindaphindwa futhi okufanele zihlale zikhunjulwa. gwema lezimanga kanye nokwenza kube lula ukuqondana kweklayenti, futhi lapho kufanele khona, yiNkantolo ekuhlolweni kwezindleko.
- Ukuhlonza ikhasimende: I-NIF/CIF, isimo somshado, umsebenzi noma umsebenzi, kanye nendawo yokuhlala yentela ngenhloso yokwazisa.
- Incazelo yenkinga: izimo zecala kanye nemininingwane yomsebenzi owenziwe ngempela nokuthi bakhokhisa i-invoyisi kulowo mzuzu.
- Intengo yokusebenza ngakunye: inani elibekelwe isigaba noma isenzo esithile; uma konke kukhokhiswa ekugcineni, intengo iyonke ye isevisi.
- Isikhathi senqubo: incazelo yesigaba (isb., isibonelo sokuqala, isikhalazo noma ukubulawa yokwahlulela).
- Inani eliphansi: isamba semali ekhokhwayo yezinto ezifakiwe kuze kube yileso sikhathi.
- Izinto ezidingekayo kanye nezinto ezidingekayoubufakazi bezimali ezitholiwe (ngaphandle kwe-VAT) kanye nobe izimpahla ezithunyelwe egameni leklayenti (izimali, izitifiketi, amakhophi, njll.), okucacisa ukuthi lezi akuzona izimali.
- Izinto ezingavamile: ezinye izinto ezivunyelwene ngazo encwadini yomshado (isib. ukuhamba, ukuhlala ubusuku bonke, ukuhumusha), uma nje zinjalo kuvunyelwene.
- Izaphulelo: ukwehliswa okusetshenziselwa ukwethembeka, ubukhulu noma ezinye izizathu ezicatshangelwe ku-oda.
- I-VATintela esebenzayo ngokuhambisana nemithetho yamanje, kanye nesilinganiso esifanele kanye ubani umphumela.
- Ubude: inani lokugcina okufanele likhokhwe yikhasimende, kufaka phakathi intela kanye nokususa, lapho kufanele khona, imibandela yangaphambilini.
- Isitatimende seqiniso: isitatimende sommeli mayelana nokunemba kwezimali, kanye inkampani kanye nosuku.
- Ngikuthole kuklayenti: ukuvuma ukuthi iklayenti noma ummeleli walo litholile, okuwusizo ekubalweni kwezimali nakwezinye izinjongo inkokhelo.
Uhlaka lomthetho olusebenzayo
UMthetho Jikelele wobungcweti bezomthetho baseSpain uyaqaphela ilungelo lokuthola inkokhelo kusukela kochwepheshe ngezinsizakalo zabo kanye nokubuyiselwa kwezindleko ezitholiwe. Kuphinde kubeke isibopho sokukhipha i- i-invoyisi ehlangabezana nazo zonke izidingo zomthetho, kanye nokuhlaziywa kwezimali nezindleko, okukhuthaza ukusetshenziswa kwe invoyisi ye-elekthronikhiLezi zinhlinzeko zitholakala ezihlokweni ezifana no-25 (ilungelo lokucatshangelwa) kanye no-28 (ukukhokhisa) enguqulweni yamanje.
La I-LECNgakolunye uhlangothi, iveza ukuthi, ngaphandle kwalapho kuhlinzekwe khona ezimweni zosizo lwezomthetho lwamahhala, iqembu ngalinye lizothwala izindleko zenqubo njengoba zivela. Kuhlukaniswa phakathi kwe- izindleko (izimali ezivela ngqo ecaleni) le- emuva (izinto ezithile ezifana nezimali zokuzivikela kanye nezokumelwa uma kudingeka). Ukuze uthole imbuyiselo, inqubo yilena elandelayo: ukuhlolwa kwezindleko, lapho ochwepheshe kumele bathumele amaminithi anemininingwane, asayiniwe futhi afanele ngokwezimali, kanye nezintela ezifana ne-VAT eziboniswa ngokufanele.
Ezindabeni zezinkampani, uMthetho uphinde uhlinzeke ngokuthi izinhlangano zamagqwetha zingasetha izindlela zokuqondisa yezimali ezikhokhwayo, amanothi okuzibandakanya avamile noma izabelomali, kanye yazisa kanye nokunquma izimali, futhi kungasungula izinsizakalo zokuzithandela zokuqoqwa kwazo. Nakuba ukusethwa kwemali kumahhala phakathi kommeli neklayenti, lezi zindlela zisebenza njengereferensi ku izingxabano kanye nokuhlolwa.
Ngokuphathelene nabaPhathiswa, uMthetho wabo uqinisekisa ukuthi bazokwamukela amalungelo ezinqunywa yimithethonqubo yamanje yentela. Ngamanye amazwi, amaminithi ayo alawulwa yi amanani ngaphansi kwemigomo esungulwe yimithethonqubo esebenzayo nganoma yisiphi isikhathi.
Isibalo somzuzu siphinde sixhumane ne- Imithethonqubo Yommeli Ogunyazayo y, emkhakheni wezohwebo, nge Ikhodi yezohwebo Uma kukhona iseluleko sezomthetho esihilelekile ekuthengiselaneni kwebhizinisi: zombili izimo zidinga ukucaca, ukugcinwa kwemithetho, kanye nokunamathela emithethweni yentela neminye. obala.
Amaminithi okubhalisa kanye nokubhalisa
Emahhovisi ommeli, amaminithi angase ahlotshaniswe nomthethosisekelo ukwenza kube semthethweni yemibhalo yomphakathi njengezincwadi noma amafa. Ngokuvamile zihlanganisa izindleko zokuqinisekisa izenzo, izimali zommeli, izintela kanye neminye imiqondo edingekayo ukuze idokhumenti ilungele ukunikezwa kwayo ngeziqinisekiso ezigcwele zokholo lomphakathi.
Kumarekhodi, ukubhekisela kumaminithi kuvela njengo i-akhawunti yamalungelo ngenxa yezikhundla nezenzo ezenziwayo. Nakuba ulimi nesakhiwo kuhlukahluka, umqondo oyisisekelo usalokhu: idokhumenti ekhomba futhi i-valora izenzo ezinemigomo elawulwayo nesobala.
Amamenyu omshado: ukuthi ayini, ayaphi nokuthi kungani ebalulekile
Uma kukhulunywa ngemicimbi, umbhalo wamaminithi yiwona ikhadi lemenyu Inikezwa izivakashi zomshado ukuze zazi ukuthi zizonambitha ini. Akuyona nje imihlobiso: iyasiza ekuphatheni okulindelweKuletha ukuvumelana etafuleni futhi, uma kuklanywe kahle, kuqinisa isitayela somkhosi.
Zibekwa kuphi? Indawo evame kakhulu... phezu kwepuleti noma eduze kwayo, ukuze, lapho ehlala phansi, umuntu odlayo akwazi ukufunda imenyu ngokushesha. Ziphinde zihlanganiswe amabhukumaka noma ama-napkin, kuye ngobuhle besethingi.
Ngokuphathelene nosayizi, isilinganiso esivame ukusetshenziswa yi- DL (cishe 220 x 110 mm), ifomethi ende efanelana kahle nepuleti ngaphandle kokuba nzima. Ezintweni zokubhala ezihlanganisiwe, lesi silinganiso senza kube lula ukufanisa imenyu ne izimemoAmacebo kanye nemigomo yokufeza ithebula elivumelanayo.
Izindawo zokudlela eziningi noma indawo yokudlela Zihlanganisa imenyu eyisisekelo, kodwa zivame ukuba nephepha elilula noma amamenyu aklanywe kabi. Ukukhetha amamenyu enziwe ngendlela yomuntu siqu kuvula ithuba lokuthi amaphepha ngesisindo sephepha esinzima, amafonti akhethwe ngokucophelela, kanye nemidwebo ehambisana nokunye ukuhlobisa. Ekugcineni, leyo ngxenye encane inomthelela omkhulu obonakalayo.
Amaminithi okuthenga: intengo, izigaba kanye nezimo ezijwayelekile
Ezitolo ezikhethekile ungathola izinkomba ezifana ne- “IMINITHI 1” ngentengo yeyunithi engu-€0,60, ethengiswayo njenge Umkhiqizo uyatholakala uma uceliwe ngokulandwa esitolo. Lezi zinhlobo zezinto zivame ukuhlukaniswa ngezigaba ezifana nokuthi “Ama-Missal Omshado, Amapulani kanye namaMenyu/Amamenyu”, futhi ziqoqwe ngamaqoqo afana nokuthi “Imishado ka-2026”, kanye nezinye imikhiqizo ehlobene yomugqa ofanayo.
Esinye isici esiwusizo: kwamanye amabhizinisi bayasebenza izaphulelo ezizenzakalelayo enqoleni yokuthenga kuye ngokuthi inani eli-odiwe lingakanani. Uma amayunithi amaningi e-odiwe, intengo ivame ukuba phansi. izindleko zeyunithi, inqubomgomo eyenzelwe ukwenza kube lula uku-oda okuningi ngaphandle kwesidingo samakhodi noma amakhuphoni.
Emisebenzini yewebhu, ukusetshenziswa kobuchwepheshe obufana amakhukhi ukugcina noma ukufinyelela ulwazi lwedivayisi. Ukunikeza noma ukuhoxisa imvume kungathinta ukusebenza kwezici ezithile. ukusebenza kwesayithi, njengenqubo yokuthenga, ukwenza kube ngokwakho, noma ukulinganisa ukuzulazula.
Izincazelo zamagama kanye nezinsizakusebenza zezichazi-magama: lokho ezikushoyo nge-“minuta”
Izichazamazwi zeSpanishi zamanje zifaka ukusetshenziswa okubili kwe- i-minuta: njengohlaka ngaphambi kombhalo womphakathi kanye i-akhawunti yenkokhelo kusuka kochwepheshe bezomthetho. Ezifomethini zesimanje ze-elekthronikhi, zivame ukunikeza umbono olula, ngaphezu kwe- ukubuka okuthuthukile ngezici ezengeziwe: izincazelo ezinedatha yohlelo lolimi, izixhumanisi ezingasetshenziswa eziya kumagama ahlobene, ukwandiswa okuzenzakalelayo kwezifinyezo, izinkomba ku amamodeli kokuhlanganiswa kanye nohlu lwezincwadi, kanye nemibhalo esekelayo engahlolwa ngokuningiliziwe ngokuchofoza okukodwa.
Ukuqonda lolu hlu lwezincazelo kugwema ukudideka phakathi kwemizuzu njengoba uhlaka lwezomthethoAmaminithi asebenza njengama-invoyisi ezinsizakalo zomthetho kanye namakhadi emenyu emishadweni. Ukuqonda injongo yawo kubalulekile. uhlaka lwezomthethoUkuhlukaniswa okuvamile kanye nokusetshenziswa kwezentengiselwano nemicimbi kuvumela leli gama ukuthi liphathwe kahle, kungakhathaliseki ukuthi libhekene nobunzima. Ummeli olungisa izivumelwano, lapho kuxoxwa ngokuhlolwa kwezindleko noma lapho ukhetha umklamo ozohlobisa amapuleti ezivakashi zakho.
