I. Zvinodiwa Pakutevedzera Mitero, Maitiro Ekusarudza Mitengo, uye Mitemo Yekubhadharisa Inotevedzera Mhando Nhatu dzeMainvoice
(1)Invoice yekutakura zvinhu mudzimba (yemotokari) (9% invoice yeVAT yakakosha)
1. Hwaro hweMutemoChiziviso cheHurumende cheKutungamirirwa kweMitero Nhamba 99 [2015]; Caishui [2016] Nhamba 36 - Chikamu cheMitero yeMabasa eKutakura.
2. Sangano Rinoburitsa Mari An kambani chaiyo yekutakuravane Mvumo Yekushanda Mumugwagwa. Vanotakura zvinhu HAVAFANIRI kubudisa zvakananga ma invoice ekutakura e9%. Kana mutengesi achingotora mari chete panzvimbo yake, kambani chaiyo yekutakura zvinhu inofanira kupa invoice zvakananga kukambani yako.
3. Mutero weMuteroVateresi vemitero:Invoice Yakakosha ye9% VAT; Vateresi vadiki: 3% levy rate, yaderedzwa kusvika 1% kusvika Zvita 31, 2027.Kuburitswa kwemitero hakubvumidzwe zvachose.
4. Mashoko Emaripo Anofanira Kunyorwa (Anoongororwa Nguva Dzose)Bhokisi remashoko rinofanira kutaura zvakajeka kuti:kwavanobva, kwavanoenda, nhamba yepureti rezinesi, uye tsananguro yezvinhuKana paine ruzivo rwakawanda, runyorwa rwakasiyana runogona kubatanidzwa;Kushaikwa kwechinhu chimwe chete kunoita kuti invoice isatevedzere mitemo- hazvishande pakubhadharisa mutero wekuburitswa kunze kwenyika, hazvibvisirwe mutero wemari yekambani, uye VAT inopinzwa haigone kuverengerwa.
5. Kodhi Yekupatsanura MiteroMabasa Ekufambisa - Mabasa Ekufambisa Pasi
(2)Invoice yeMutero weKuzivisa Kwetsika (6% Invoice yeVAT Yakakosha)
1. Hwaro hweMutemoMabasa Ekutsigira Bhizinesi - Mabasa Ekutengeserana Nemakambani (asina kuvharwa nemutemo wekusabhadhara mutero wekutakura zvinhu pasi rose pasi peMinistry of Finance neSAT Announcement Nhamba 10 [2026])
2. Sangano Rinoburitsa MariMutengesi wezvemitero ane rezenisi. Kana mutengesi wezvekutakura akaunganidza mari yekuzivisa, mutengesi anofanira kupa invoice yakasiyana.
3. Mutero weMuteroVateresi vemitero:6% invoice yeVAT yakakoshaVateresi vadiki: 3% mutero wemutero,yakaderedzwa kusvika pa1% kusvika Zvita 31, 2027. Kuburitsa mari isingabhadharwe mutero hakubvumidzwe.
4. Chinodiwa pakubhadhara mari yeinishuwarenziInofanira kupihwa yoga;HAZVIGADZIRIKIDWE kubatanidzwanemari yechiteshi kana mari yekutakura zvinhu.
5. Kodhi Yekupatsanura MiteroMabasa Ekutsigira Bhizinesi - Mabasa Ekutengesa Zvinhu Muzvitoro. Zvinokurudzirwa kunyora nhamba yekuzivisa zvinhu muzvitoro zvinoenderana nazvo kuti zvive nyore kuenderana nemutemo wemitero.
(3)Mainvoice ePort Charges (Yard/Lifting/Documentation/THC, nezvimwewo)
1. Hwaro hweMutemoMasevhisi Ekutsigira Kutakura Zvinhu - Masevhisi Epachiteshi Nepachiteshi. Izvi zvinoitika pazviteshi zvemuno uye hazvisi mabasa asingabhadharwe mutero.
2. Kusarudza Mwero (Zvakakosha - Siyanisa neMamiriro Ezvinhu)
Mari dzechiteshi hadzibviswi pamutero wevanhu vose; dzinoenderana nemhando yebasa racho.
| Mamiriro ezvinhu | Mutero weMutero | Tsananguro |
|---|---|---|
| Mari dzechiteshizvine chekuita zvakananga nekutakura kwenyika dzese(semuenzaniso, mari yekutakura zvinhu, mari yekufambisa zvinhu, zvinongedzo zvakakosha muketani yebasa rekutakura zvinhu pasi rose) | Vanokodzera kusabhadhariswa mutero | Inofanira kusangana nemamiriro ekusunungurwa pasi peCaishui [2016] Nhamba 36 |
| Mari yechiteshi chengaravazvinhu zvinopinzwa kunze kwenyikakana kutimabasa echiteshi chengarava(semuenzaniso, kuchengetedza, muripo wekunyora magwaro, THC, nezvimwewo) | 6% inobhadhariswa mutero | Kwete mukati memutemo wepasi rose wekuregererwa kwekutakura zvinhu |
Chinokosha Chinodiwa: Kana muripo wechiteshi uchiwira pasi pe "kutakura, kurodha/kuburitsa zvinhu, kuchengetera zvinhu, uye kupinda/kubuda kwechikepe, kufambisa, kumisa chikepe, uye zvimwe zviitiko zvine chekuita nemaitiro emutengi." Kana zvikawira mukati meizvi uye zvikazadzisa mamiriro ekuregererwa, invoice yakajairika isingabhadharwe mutero inogona kupihwa; zvikasadaro, invoice ye6% special VAT inofanira kupihwa.
3. Sangano Rinoburitsa MariInogona kupihwa neanotumira zvinhu kana mushandi wepachiteshi, asi inofanira kunyora zvakasiyana nezvemari yechiteshi.
4. Zvinodiwa pakubhadhara ma invoiceTsananguro HAIFANIRI kunyorwa zvisina kujeka se "mari yebasa"; nyora se: mari yekufambisa, mari yekubata terminal, mari yekutakura, mari yekuchengetedza, mari yekunyora magwaro. Batanidza arunyorwa rwakadzama rwezvakatsanangurwazvinoenderana neboka rekuzivisa kwemitengo, zvichinyora nhamba yekuzivisa uye pokutangira.
5. Kodhi Yekupatsanura MiteroMasevhisi Ekutsigira Zvekufambisa - Masevhisi Echiteshi Nechiteshi.
6. Nyaya Yakakosha - Kuregererwa KuregererwaMakambani anopa mabasa ekutakura zvinhu pasi roseinogona kubvisa kuregererwa kwemiteroKana varegererwa, vanobhadhara mitero vanogona kupa ma invoice e6% eVAT akakosha. Mamwe makambani ekutengesa kunze kwenyika ari kutsvaga ma VAT credits anogona kukumbira munhu anotumira kuti aregerere kuregererwa uye kupa invoice yakakosha.
(4)Kuzviongorora Kwematanho Matatu Nekukurumidza Kuti Uwane Mutero Wakakodzera
1. Kusiyanisa Nzvimbo Yebasa uye Hunhu Hwaro:
- Masangano epasi rose ekutakura zvinhu mugungwa/mudenga (kubva pachiteshi chemuno kuenda kune dzimwe nyika) ndiwo chete anotenderwa kupa ma invoice asingabhadharwe mutero pasi pe "International Freight Forwarding Services".
- Kutakura zvinhu kubva kufekitori kuenda kudzimba uye kuziviswa kwemitero yemuno ibasa remuno; ANOFANIRA kuva nemutengo wemutero uye haana kodzero yekusunungurwa.
- Mari dzechiteshi dzinofanira kusiyaniswa: idzo dzakabatana zvakananga nekutakura kwenyika dzese dzinogona kusabvisirwa mutero; mabasa echiteshi anobhadhariswa mutero pa6%.
2. Simbisa Makodhi Ekupatsanura Mitero (Kugadziriswa kweMutemo weVAT Mushure me2026):
Kubva musi wa1 Ndira 2026, pasi peMutemo mutsva weVAT, mapoka aimbova e "Modern Services" ne "Life Services" akabatanidzwa muchikamu chikuru che "Production and Life Services".
- Kutyaira nemarori: Mabasa Ekufambisa - Mabasa Ekufambisa Pasi = 9%.
- Kuzivisa Kwetsika: Mabasa Ekutsigira Bhizinesi – Mabasa Ekutengesa Zvinhu Muzvitoro = 6% (aimbova pasi peMasevhisi Emazuva Ano, ikozvino ari pasi peMasevhisi Ekugadzira Nehupenyu).
- Mari dzePort: Mabasa Ekutsigira Kufambiswa Kwezvinhu - Mabasa Epachiteshi neDock = 6% (aimbova pasi peMasevhisi Emazuva Ano, ikozvino pasi peMasevhisi Ekugadzira neHupenyu).
- Mari yekubatsira kubhuka pasi rose chete: Mabasa Ekutumira Migwagwa Pasirose = kusabhadhariswa mutero.
3. Kusiyanisa Zvinodiwa Nebhizinesi reMupi:Vanotakura zvinhu vanongobvumirwa kukumbira kusabhadharwa pamabasa ekubhuka kwenyika dzese. Vanotakura zvinhu vasina zvitupa zvekufambisa havafanirwe kupa ma invoice ekutakura e9%. Kuziviswa kwemitengo uye mabasa ekuwedzera echiteshi zvinotevera mitemo iri pamusoro kuti vaone mamiriro emitero kana kusabhadharwa.
II. Kutyorwa Kwemutemo Kwemabhizinesi Madiki Nemadiki: Mutengesi weMidziyo Anoburitsa Invoice Imwe Chete Yekuti "Mutero Unoregererwa Mari Yebasa" Yemabasa Ese - Mhedzisiro Yekuongorora Mutero Wakazara
(1)Kukanganiswa Kwakananga Pakudzoserwa Kwemitero Yekutengesa Zvinhu Kunze Kwenyika (Chinangwa Chekuongorora Zvikuru)
1. Kurambwa Kwemari Yekudzosera/Kumiswa Kwemari Pari ZvinoMagwaro asingatevedzeri mitemo anokonzera kuvharirwa kwemafomu ekubhadhara chikwereti; mabhizinesi ari kutarisirwa kwenguva yekutanga kana kuti ari pasi pekutarisirwa kwakasimba achamiswa basa kusvika ma invoice agamuchirwa.
2. Kudzoserwa kweMari YakatobhadharwaVakuru vemitero vanogona kuongorora zvakarekusvika kumakore matatuuye vanoda kudzoserwa kwakazara kwemari yakapihwa kare, pamwe chete nezvirango zvekunonoka kubhadhara (0.05% pazuva) zvinoverengerwa kubva pazuva rakapihwa mari yekudzorera.
3. Kudzikisa giredhi uye Kuisa PanjodziMagwaro asingatevedzeri mitemo nguva nenguva anokonzera kudzikira kwechikwereti chekubhadhara mari yekutumira kunze kwenyika, zvichida kusimbiswa nemaoko kwese kunotevera uye kuongororwa kwenguva refu. Nyaya dzakakomba dzinogona kumisa kukodzera kwekubhadhara mari yekutumira kunze kwenyika kwemwedzi 6 kusvika ku12.
(2)Njodzi dzekupinda muVAT uye kunyoresa
1. Kudzoserwa Kwemari Yakazara + Imwe VAT & Mari YekuwedzeraKana invoice isina mutero inofukidza zvinhu zvinobhadhariswa mutero zve6%/9% yakatorwa zvisirizvo sechikwereti chekupinda, mari yakabhadharwa inofanira kudzoserwa zvachose, uye VAT, mutero wekugadzirisa nekuvaka muguta, mari yekuwedzera yedzidzo, uye mari yekuwedzera yedzidzo yemunharaunda inofanira kubhadharwa.
2. Invoice Yakasarudzwa seChitupa Chisina KunakaKana mufambisi wezvinhu akawanikwa ainekusabvumirwa zvisiri izvo kana kuti ma invoice asina kupihwa zvisizvo, seti yese yema invoice asingabhadharwe mutero ichaonekwa seisina kujairika - kambani yako haifanirwe kutora ma input credits kana kuashandisa semagwaro ekubhadhara mari.
3. Mutoro Wakabatana weKukurudzira Kutyorwa KwemutemoVachibvuma nemaune ma invoice asingabhadharwe mutero ekutakura zvinhu, kuzivisa mitero, kana muripo wekutakura zvinhu unobhadhariswa mutero, vatongi vemitero vanogona kuona kuti kambani yenyu yakabvumira mupi wemitero kuti asabhadhare VAT, zvichikonzera kuti mapato ese ari maviri abhadharwe pamwe chete.
(3)Njodzi dzeKuderedzwa kweMutero weMari yeMakambani
Mainvoice asingabhadharwe mutero asingatevedzeri mitemo haashande pasi pe "Measures for the Administration of Pre tax Deduction Vouchers" uye haagone kubvisirwa mutero wemari yekambani. Mari inoenderana nayo inofanira kuwedzerwa kumari inobvisirwa mutero, pamwe neCIT yekuwedzera uye chirango chekubhadhara kunonoka. Kugadziriswa kukuru kunogona kukonzera kuongororwa kweCIT kwakasiyana.
(4)Nyaya Dzakakomba - Njodzi YemaInvoice Enhema
Kusanganisa mari inobvisirwa mutero nemari isingabvisirwe mutero kuti ubhadhare VAT yakawanda zvisina kukwana zvinoreva kusabhadhara mutero + kubhadharisa mari zvisirizvo. Kana mari yakawanda, nyaya yacho inoendeswa kuhofisi yekuongorora mutero, pamwe nezvirango zvekutonga zvekambani, CFO, nemumiriri wezvemitemo; nyaya dzakakomba dzinogona kutumirwa kunopomerwa mhosva.
III. Kutsanangurwa kweVatongi veMitero veMutemo (Zvinyorwa zveMutemo Mukuru)
1. Kusiyanisa Mabasa Anobhadhariswa Mutero Mudzimba neMabasa Asina Mutero Epasi Rose (Ministry of Finance & SAT Announcement No. 10 [2026])Kubva musi wa1 Ndira 2026, kusvika 31 Zvita 2027, kusabhadharwa kweVAT kunoshanda kune masevhisi emakambani ekutakura zvinhu zvakananga kana zvisina kunanga pasi rose.Kusunungurwa kunogumira kune masevhisi emakambani ekubhuka akabatana; kuziviswa kwekutakura zvinhu nemarori emuno uye kuburitswa kwemitero HAZVISIMBIDZWE.Mari dzechiteshi dzinofanirwa kusunungurwa chete kana dzakabatana zvakananga nekutakura kwenyika dzeseKana zvisina kuverengerwa zvakasiyana, mari yese inorasikirwa nekodzero yekusunungurwa.
2. Kuisa zvinhu zvinosungirwa pamagwaro eExport Rebate (SAT Export Rebate Administration Announcement)Magwaro akachengetwa ekufambisa anofanira kusanganisirazvakarongwa, mutengo wakaenzanakutakura, kuziviswa kwemitero, uye ma invoice echiteshi. Ma invoice akabatanidzwa, kusawirirana kwemitengo, kana mashoko asipo ndizvohazvizivikanwe semagwaro anotsigira anoshanda.
3. Kuburitswa kweInvoice Kunofanira Kuenderana Nezvinhu Zvehupfumi (Mitemo Yekutarisira Invoice yeVAT)Tsananguro dzemari yeinivhoyisi nemitero yemitero zvinofanirwa kuenderana nerudzi rwebasa chairo. Kupa "International Freight Forwarding Service Fee" kufukidza mari yemuno inobhadhariswa mitero hakubvumidzwe."Kuenderana kwechina"- kufamba kwebhizinesi, kufamba kwemari, kufamba kwemari yeinishuwarenzi, uye magwaro ekufambisa zvinhu - ndiyo nzira huru yekuongorora.
4. Mashoko Anofanira Kutaurwa PamaInvoice Ekutakura (SAT Chiziviso Nhamba 99 [2015])Ma invoice ekufambisa asina mashoko enzvimbo yekubva, kwainoenda, uye nhamba yepureti rezinesi anoonekwa seasingatevedzere mitemo - hapana kubvisirwa mari inotumirwa, hapana kubvisirwa mari isati yabhadharwa, uye haashande sehumbowo hwekudzoserwa mari.
IV. Hurongwa Hwakazara hweKutevedzera Mutemo weMakambani Ekutengesa Zvinhu Kunze Kwenyika (Matanho Ekugadzirira Kuongorora)
Danho 1: Kuparadzanisa Zvibvumirano zveBhizinesi uye Kubvumirana paMitemo yeInvoice Pamberi (Kudzivirira Chikonzero Chakanyanya)
1. Pakusaina zvibvumirano zvekufambisa zvinhu nemafekitori/vatengi vekune dzimwe nyika,nyora mari dzakasiyana-siyana: kutakura zvinhu zvemuno, kuziviswa kwemitero, muripo wechiteshi, kutakurwa kwemugungwa/mudenga kwenyika dzese - chimwe nechimwe chine mutengo weyuniti nehuwandu.
2. Isa chikamu che invoicing mukondirakiti:
- Kutakura zvinhu zvemuno: kambani chaiyo inoburitsa invoice ye9% yeVAT ine mashoko akazara ekutakura.
- Kuziviswa kwemitengo: broker ane rezenisi anopa invoice yakasiyana ye6% chaiyo.
- Mari dzePort: ma invoice akakosha ane 6% ane zvakanyorwa.
- Chikamu chekubhuka chepasi rose chete ndicho chingave nemainvoice akajairwa asingabhadharwe mutero.
- Ramba zvakajeka ma invoice asina mutero akabatanidzwa.
3. Gadzirisai mari yacho zvakasiyana kuburikidza nemaakaundi emakambani: bhadharai kambani yekutakura zvinhu nemarori, muripo wekuzivisa kune mutengesi wezvemitero - dzivisai muripo mumwe chete unofukidza muripo wakasiyana.
Danho rechipiri: Simbisai maInvoice akanyorwa neDownstream Suppliers
- 1. Batira pamwe chete makambani ekutakura zvinhu: simbisai zvinodiwa pakutakura zvinhu mumugwagwa; tsvagai invoice yakakosha ye9% ine mashoko akazara;musashandise vatakuri vasina kukodzera.
- 2. Batira pamwe chete nevanopa mari yekutumira zvinhu: kubhadhara mari yekuzivisa ma invoice uye kubhadhara zvakasiyana - 6% invoice chaiyo;hazvifanirwe kuiswa mu invoice yemutumi wekutumira mari.
- 3. Nzvimbo dzekugara pachiteshi/pachivako: verenga mari yechinhu chimwe nechimwe chechiteshi zvakasiyana;sarudza kusabvisirwa mutero zvichienderana nemhando yebasa; kune mabasa ekufambisa ngarava, zvinoda ma invoice akakosha e6%; kune avo vanobatanidzwa zvakananga nekutakura kwenyika dzese uye vanozadzisa mitemo yekusunungurwa, vanogamuchira ma invoice akajairwa asingabhadharwe mutero.
Danho rechitatu: Kuongorora Mari Yechitatu Usati Wabhuka uye Kuisa Mari Yekudzoserwa
1. Kusimbiswa kwemutero: Kutyaira mota nemotokari = 9%; Kuzivisa kwemitero = 6%; Mari dzechiteshi - kuongororwa nemaitiro; Kubhuka kwenyika dzese - kusabhadhariswa mutero kunotenderwa.Kuziviswa kwemotokari dzemotokari nedzemutero hakufanirwe KUMBOGAMIRA ma invoice asina mutero.
2. Kusimbiswa kwezviri mu invoice:
- Invoice yekutakura: mashoko ane chekubuda, kwainoenda, rudzi rwemotokari/ndiro yayo, tsananguro yezvinhu.
- Mainvoice emitero/echiteshi: tsananguro yakajeka, kupatsanurwa kwakabatanidzwa, mashoko ane nhamba yekuzivisa.
3. Kufananidza kuyerera kwechinaMari yeinivhoyisi, zvinhu zvebasa, chibvumirano, magwaro ebhangi, uye magwaro anotsigira (mari yekufambisa zvinhu, kuzivisa kwemitero, marisiti echiteshi) zvinofanirwa kuenderana. Chengeta magwaro ese einivhoyisi.makore gumi(yakawedzera kubva pamakore mashanu anotanga kushanda musi wa1 Ndira, 2026).
Danho rechina: Kugadziriswa kweMainvoice Aripo Asingateereri Mutemo (Kugadzirisa Nhoroondo)
- 1. Ongorora ma invoice ese ekare ekuti "all in one tax free service fee"; apatsanure kuita: chikamu chepasi rose (chisingabhadharwe), kutakura zvinhu (chinobhadhariswa mutero 9%), kuziviswa kwemitero (chinobhadhariswa mutero 6%), muripo wepachiteshi (nyaya imwe neimwe).
- 2. Bata vanotumira zvinhu pasi, vatakuri, uye vatengesi kureverse (chidhindo chitsvuku) ma invoice ekutanga asina kubhadharwauye voburitsa zvakare ma invoice chaiwo ane mitengo chaiyo.
- 3. Kune ma invoice akatotaurwa kare uye akabhadharwa, dzosera mari yekupinda uye gadzirisa mari inobhadharwa nemakambani zvinoenderana. Gadzirisa VAT neCIT zvakafanotaurwa kare, bhadhara mitero nekukurumidza uye zvirango zvinononoka kuti uderedze zvirango zvekumanikidzwa.
Danho rechishanu: Kuchengeta Magwaro Kuti Ugadzirire Kuongorora
Pakutengeserana kwega kwega kwekutengesera kunze kwenyika, chengeta faira rakasiyana rine: chibvumirano chebasa, gwaro rekutumira zvinhu mumigwagwa, invoice chaiyo yekutakura, kuzivisa kwemitengo, invoice chaiyo yekuzivisa muripo, kupatsanurwa kwemari yekufambisa + invoice, bhiri rekutakura zvinhu, uye marisiti ekubhadhara ebhangi. Ronga mainvoice anobhadhariswa mutero uye asingabhadharwe zvakasiyana. Chengeta kwemakore gumi - gadzirira kuratidzwa zvizere pakushanya kwevamiriri vemitero.
V. Pfupiso Yepfupi - Kusunungurwa vs. Kubhadhariswa Mutero Pakupfupisa
| Rudzi rweMubhadharo | Mutero weMutero | Chinokosha Chinodiwa |
|---|---|---|
| Muripo wekubhadhara mabhanga ekutakura zvinhu mugungwa/mundege pasi rose | Kusunungurwa(2026.1.1–2027.12.31) | Chiteshi chemumba → chiteshi chekunze |
| Fekitori → kutakura marori epachiteshi chengarava | 9% invoice yakakosha | Kutakura zvinhu mudzimba; kusunungurwa kunorambidzwa zvachose |
| Mari yekuzivisa nezvemitero | 6% invoice yakakosha | Basa remumba; kusunungurwa hakubvumidzwe zvachose |
| Mari yechiteshi (kurodha, kubata terminal, nezvimwewo) | Nyaya inoenderana nenyaya | Kusunungurwa kana zvine chekuita nekutakura kwenyika dzese; 6% inobhadhariswa mutero kana iri mabasa echiteshi chengarava |
| Mutsetse Mutsvuku weOdhiti | 把拖车、报关打包开一张“免税国际货代服务费”发票 | Kutyorwa kwemitemo kunonyanya kuitika |
VI. Nguva Dzakakosha dzeMutemo
| Chinhu cheMutemo | Nguva Inoshanda | Hwaro hweMutemo |
|---|---|---|
| Kusabhadhara basa rekutakura zvinhu pasi rose | Ndira 1, 2026 - Zvita 31, 2027 | Chiziviso cheBazi reMari neSAT Nhamba 10 [2026] |
| Vateresi vemitero vashoma 3% vakaderedzwa kusvika 1% | Kusvika Zvita 31, 2027 | Bazi reMari & Chiziviso cheSAT Nhamba 19 [2023] |
| Nguva yekuchengetedza magwaro ekudzosera mari kubva kunze kwenyika | Yakagadziridzwa kuti ive makore gumi kubva musi wa1 Ndira, 2026 | Chiziviso cheSAT Nhamba 5 [2026] |
Chiziviso Chakakosha: Kusabhadhara mutero wekutakura zvinhu pasi rosekwete zvachose- parizvino inoshanda kusvika Zvita 31, 2027. Makambani anofanirwa kutarisa zviziviso zvinotevera zvekuwedzera kwemitemo kana shanduko kudzivirira njodzi dzekutevedzera mitemo dzine chekuita nekuchinja.
Nguva yekutumira: Chikunguru-09-2026