Ni ayahe misoro cyangwa gasutamo ku makamyo y'ibiribwa mu Budage?

Amafaranga yimisoro na gasutamo yo gutumiza ikamyo y'ibiryo mubudage birashobora gutandukana bitewe nibintu byinshi, harimo agaciro k'ikamyo, inkomoko, n'amabwiriza yihariye ajyanye no gutumiza imodoka. Dore incamake y'ibyo ushobora kwitega:

1. Umusoro wa gasutamo

Imisoro ya gasutamo isanzwe ikoreshwa hashingiwe ku byiciro by'ikamyo munsi ya kode ya Harmonized (HS) n'inkomoko yayo. Niba utumiza mu gikamyo ibiryo mu bihugu bitari Umuryango w’ubumwe bw’ibihugu by’Uburayi (urugero, Ubushinwa), igipimo cy’amahoro gisanzwe10%ya gasutamo. Agaciro ka gasutamo mubisanzwe ni igiciro cyikamyo, hiyongereyeho ubwikorezi nibiciro byubwishingizi.

Niba ikamyo y'ibiryo itumizwa mu kindi gihugu cy'Uburayi, nta misoro ihari, kuko Umuryango w'ubumwe bw’ibihugu by’Uburayi ukora nk'akarere kamwe ka gasutamo.

2. Umusoro ku nyongeragaciro (TVA)

Ubudage bukoresha a19% TVA(Mehrwertsteuer, cyangwa MwSt) ku bicuruzwa byinshi byinjizwa mu gihugu. Uyu musoro usoreshwa ku giciro rusange cyibicuruzwa, harimo amahoro ya gasutamo n’ibiciro byo kohereza. Niba ikamyo y'ibiryo igenewe gukoreshwa mu bucuruzi, urashobora kwaka umusoro ku nyongeragaciro ukoresheje iyandikwa ry’imisoro mu Budage, ukurikije ibihe bimwe.

• Kuzana umusoro ku nyongeragaciro: 19% nibisanzwe, ariko igabanuka rya 7% rishobora gusaba ibicuruzwa bimwe, nubwo ibi bidashoboka gukoreshwa mumamodoka y'ibiryo.

3. Kwiyandikisha hamwe n’imisoro yimodoka

Ikamyo y'ibiryo imaze kuba mu Budage, uzakenera kwiyandikisha mubuyobozi bw'Ubudage bwandika imodoka (Kfz-Zulassungsstelle). Imisoro y'ibinyabiziga iratandukanye bitewe na moteri yikamyo, imyuka ya CO2, nuburemere. Uzakenera kandi kwemeza ko ikamyo y'ibiryo yubahiriza ibipimo byaho by’umutekano n’ibisohoka.

4. Amafaranga yinyongera

Hashobora kubaho amafaranga yinyongera kuri:

• Kwemeza gasutamo no kuyitunganya: Niba ukoresheje umukoresha wa gasutamo kugirango usibe ikamyo ukoresheje gasutamo, tegereza kwishyura amafaranga ya serivisi.
• Kugenzura no kugenzura iyubahirizwa: Ukurikije ikamyo ibisobanuro, birashobora gukenera guhinduka kugirango huzuzwe ibipimo by’umutekano w’ubudage (urugero, ibyuka bihumanya, amatara, nibindi).

5. Gusonerwa cyangwa kugabanywa

Rimwe na rimwe, ukurikije imiterere yihariye yikamyo y'ibiryo n'imikoreshereze yayo, urashobora kwemererwa gusonerwa cyangwa kugabanuka. Kurugero, niba ikinyabiziga gifatwa nkikinyabiziga "cyangiza ibidukikije" gifite imyuka ihumanya ikirere, urashobora kubona inyungu zumusoro cyangwa inyungu mumijyi imwe n'imwe.

Umwanzuro

Muri make, kwinjiza ikamyo y'ibiryo mu Budage bivuye mu bihugu bitari Umuryango w'ubumwe bw'Uburayi nk'Ubushinwa muri rusange birimo:

• 10% ya gasutamoku gaciro k'imodoka + kohereza + ubwishingizi.
• 19% TVAku giciro cyose harimo n'amahoro.
• Amafaranga yinyongera yo kwiyandikisha, kugenzura, hamwe n’imisoro yimodoka.

Nibyiza kugisha inama umukozi wa gasutamo cyangwa impuguke yaho kugirango ubone igereranyo nyacyo kandi urebe ko ibisabwa byose byemewe n'amategeko.