Lik'hamphani butle-butle li qala ho khutlela ho tloaelehileng, le phokotso ea litšenyehelo e bohlokoa haholo. nakong e thata eo bohle re tlang ho tobana le yona. Tsamaiso ea moruo ea likepe tsa k'hamphani ea hau ke ntlha ea bohlokoa 'me khetho ea "motlakase" e tlameha ho nkoa.
Selemong sena, re na le ntho e ncha e matlafatsang chelete ea ho boloka tšebeliso ea likoloi tsa motlakase kapa tse nyalisitsoeng.
Ka mokhoa o ts'oanelang, ho na le melemo e mengata ea lekhetho e amanang le theko ea likoloi tse tsamaisoang ka motlakase, ha e bapisoa le likoloi tse tsamaisoang ke mafura. Hopola mona melemo eohle e amanang le ho reka mofuta ona oa koloi.
Haufinyane tjena ho ile ha hlahisoa molao o mocha oa lekhetho, o lumellang le ho feta ho boloka lekhetho ha re sebelisa mofuta ona oa koloi e "bolokang tikoloho". Joale, VAT e fumanoeng ha ho rekoa motlakase o sebelisoang likoloing tsa motlakase kapa tsa lebasetere joale e se e fokotsoa.
Ka mantsoe a mang, ntle le likhothatso tse tsoang ho Letlole la Tikoloho le tokollo ho ISV le IUC, joale ho a khonahala ho theola VAT ts'ebelisong ea motlakase ha e amahanngoa le likoloi tsa motlakase kapa tsa hybrid.
Thuto-pale: Ke melemo efe ea tlatsetso ea lichelete/lekhetho e fumanoang ha u sebelisa koloi ea hau letsatsi le letsatsi?
Fumana mona Taba ea k'hamphani ea Sandra , 'me u fumane hore na o phela joang ho boloka li-euro tse ka bang likete tse tšeletseng ka selemo!
Sandra ke mookameli oa k'hamphani ea "Commerce, Lda.", 'me haufinyane tjena o nchafalitse karolo ea likepe tsa k'hamphani ea hae, ha a se a khethile likoloi tsa motlakase. Joaloka Sandra, basebetsi ba bang ba bane ho ba 17 ba qetang k'hamphani ba sebelisa likoloi tse tsamaeang ka motlakase.
Ngolisa ho koranta ea rona
Pakeng tsa maeto a ho ea ntlo-khōlō ea k'hamphani le ho etela/likopano le bareki, Sandra o tsamaea lik'hilomithara tse 100 ka letsatsi. Ha u se u e-na le khetho ena, u ka lefisa koloi ea hau ea mosebetsi motšehare, ofising ea hau.
Sandra o ile a ikopanya le UWU Solutions ho mo hlalosetsa melemo ea tlatsetso ea lichelete/lekhetho ea ho sebelisa koloi ea hae letsatsi le letsatsi! Ha re bone...
Theko ea ho tjhaja, bakeng sa tšebeliso ea 15 kWh, e lekanang le lik'hilomithara tse 100 tse tsamaeang, e tla ba hoo e ka bang €2.00 seteisheneng sa ho tjhaja sa k'hamphani. Ho ipapisitsoe le €2.00 bakeng sa lik'hilomithara tse ling le tse ling tse 100 tseo u li tsamaileng matsatsing a 22 ka khoeli, ha re boneng lipalo:
- Koloi ea motlakase: €2.00 x matsatsi a 22 x likhoeli tse 11 = €484.00
- Koloi ea diesel: €9.00 x matsatsi a 22 x likhoeli tse 11 = €1694.00
Ha re nahana feela ka mafura a sebelisoang, hang-hang re tla boloka chelete ea li-euro tse 1210.
Empa, ho phaella ho sena, khampani ea Sandra joale o ka hula 23% ea litšenyehelo tse fapaneng, tse tsamaellanang le VAT! Haeba re nahana ka litšenyehelo tsa khoeli le khoeli ka thomello ea €484.00, hoo e ka bang €90.50 ea chelete ena e tsamaisana le VAT. Hona joale, chelete ena e tlosoa ka ho feletseng, e leng 'nete e bolelang hore litšenyehelo tse sebetsang ke €393.50.
Ha re nke hore joale, e le mohlala, likoloi tse hlano tsa motlakase tsa k'hamphani ea Sandra li etsa karolelano e lekanang ea lik'hilomithara le tšebeliso bakeng sa lik'hilomithara tse ling le tse ling tse 100 tse tsamaisoang. Ha re shebeng kakaretso ea chelete e bolokiloeng ha re bapisoa le ho sebelisa likoloi tsa diesel:
- Likoloi tse 5 tsa motlakase: 5 x 2.00 € x matsatsi a 22 x likhoeli tse 11 = €2420.00
- Likoloi tse 5 tsa diesel: 5 x 9.00 € x matsatsi a 22 x likhoeli tse 11 = €8470.00
Ho boetse ho na le phapang e kholo ho VAT. Joalo ka ha ho boletsoe ka holimo, joale hoa khoneha ho hula 100% ea VAT ea motlakase o sebelisoang ho lefisa likoloi tsa khamphani. Ka lehlakoreng le leng, tabeng ea likoloi tse tukang, re na le monyetla oa ho ntša 50% feela ea VAT ho diesel, athe peterole ha e na phokotso.
Ha re nahana ka phello ena ea VAT (monyetla oa ho theola kakaretso kapa karolo e itseng), joale re na le:
- 5 likoloi tsa motlakase:
- €2420.00 ÷ 1.23 = 1967.48 € (litšenyehelo ho nahanoa ka 100% theolelo ea VAT).
- Likoloi tse 5 tsa diesel:
- €8470.00 ÷ 1,23 = €6886.18
- Kakaretso ea boleng ba VAT = 1583.82 €
- Boleng ba VAT e sa theoheng (50%) = 791.91 €
- Litšenyehelo tse sebetsang = €6886.18 + €791.91 = €7678.09
Ke hore, re ka etsa qeto ea hore khetho ea likoloi tse hlano tsa motlakase e lumella k'hamphani ea Sandra ho boloka kakaretso ea selemo le selemo ea li-euro tse ka bang 5710. (7678.09 - 1967.48). Ho phaella ho poloko e hlakileng ea tikoloho, ho hlakile!
Empa ho na le ho feta: likoloing tse tukang ho na le lekhetho le eketsehileng ho IRC (e bitsoa "lekhetho le ikemetseng"), leo ha e le hantle le ka emelang litšenyehelo tse ling lipakeng tsa 10% le 45% ea boleng ba phumano le litšenyehelo tse fapaneng tsa tšebeliso. Joale, bakeng sa likoloi tsohle tsa motlakase lekhetho lena le eketsehileng ha le sebetse. (Ho li-hybrids ho na le lekhetho lena la tlatsetso, empa le ntse le le tlase haholo ha le bapisoa le koloi e tukang).
Joalokaha re bone, ho boloka lekhetho hoa bonahala ha re bapisa mekhoa e meng e hlahlojoang. Etsa joalo ka Sandra 'me u sebelise nako lipalo tsa k'hamphani ea hau ha u nchafatsa likepe. U ka boloka li-euro le tikoloho ka nako e le 'ngoe!
Sengoloa se fumaneha ho UWU.
Lekhetho la Likoloi. Khoeli e 'ngoe le e 'ngoe, mona Razão Automóvel, ho na le sengoloa sa UWU Solutions mabapi le lekhetho la koloi. Litaba, liphetoho, litaba tse kholo le litaba tsohle tse mabapi le sehlooho sena.
UWU Solutions e qalile mosebetsi oa eona ka Pherekhong 2003, joalo ka k'hamphani e fanang ka lits'ebeletso tsa Accounting. Nakong ea lilemo tsena tse fetang 15 tsa ho ba teng, e 'nile ea e-ba le kholo e tsitsitseng, e thehiloeng boleng bo phahameng ba litšebeletso tse fanoang le khotsofalo ea bareki, e lumelletseng nts'etsopele ea litsebo tse ling, e leng libakeng tsa Consulting le Human Resources in a Business Process. logic. Outsourcing (BPO).
Hajoale, UWU e na le basebetsi ba 16 mosebetsing oa eona, ba hasaneng liofising tsa Lisbon, Caldas da Rainha, Rio Maior le Antwerp (Belgium).