Ukwabelana ngedatha yentela ngaphansi kwe-DAC7

1. Imininingwane evamile mayelana ne-DAC7

Kulesi sihloko:

I-EU Council Directive 2021/514, (“DAC7”) idinga izinkampani eziku-inthanethi ezifana ne-Airbnb ukuba ziqoqe futhi zibike imininingwane yomkhokhi wentela kuBabungazi abathola iholo enkundleni ye-Airbnb.

“Umbungazi” usho umsebenzisi wenkundla ye-Airbnb oshicilela futhi onikeza ukuqasha indawo yokuhlala.

“Umsizi ongumsizi” usho “uMbungazi Ongumsizi obhalisiwe” enkundleni ye-Airbnb, njengoba kuchazwe Emigomo Yombungazi Osizayo.

Izwe lapho umuntu “engumhlali” ngezinjongo ze-DAC7 lisho izwe lapho umuntu enekheli lakhe eliyinhloko.

“Ilungu Lesifundazwe” lisho elinye lamazwe angamalungu angu-27 e-EU.

I-DAC7 isebenza kubani?

I-DAC7 isebenza kuMbungazi noma uMbungazi Ongumsizi othola iholo ekuqashiseni indawo yokuhlala, lapho eyisakhamuzi seSifundazwe Samalungu e-EU, noma ethola imali evela endlini e-EU.

Ingabe isibopho se-Airbnb sokwabelana ngedatha sisebenza endlini yami?

Uma unendlu yendlu engaphakathi kweSifundazwe esiyilungu, noma uhlala eSifundazweni Samalungu, idatha yakho izothunyelelwa izwe noma amazwe afanele. Uma unenombolo kamazisi wentela (i-TIN) kwelinye izwe ngaphandle kwezwe lakho eliyinhloko lokuhlala, imininingwane ingase futhi ithunyelelwe iziphathimandla zentela kulelo zwe.

Ingabe lesi yisicelo sesikhathi esisodwa, noma ingabe yisibopho esiqhubeka sokubika?

Ukubika kwe-DAC7 kuyisibopho sokubika yonyaka. Idatha yakho izohlanganyelwa ngo-January ngayinye kuyo yonke imali engenayo nemininingwane yonyaka odlule. I-DAC7 isebenza kusukela ngo-January 1, 2023 futhi imininingwane yakho maqondana nonyaka wekhalenda ka-2023 izothunyelelwa ngo-January, 2024.

Iyiphi idatha edingekayo ukuze ithunyelelwe iziphathimandla zentela ze-EU?

Ngaphansi kwe-DAC7, umsebenzisi wepulatifomu uphoqelekile ukubika imininingwane yakho yokukhokha intela ngegunya lentela leLungu lokuhlala. Lena yi-Irish Revenue uma kwenzeka ku-Airbnb. I-Airbnb izobika imininingwane yomkhokhi wentela yezindlu ze-EU ezithintekile e-Irish Revenue, yaBabungazi naBabungazi Abangabasizi abaye babungaza noma bathola iholo onyakeni wokubika ofanele. I-Irish Revenue izokwabelana ngemininingwane yakho neziphathimandla ezifanele kwamanye Amazwe angamalungu.

Idatha yoMbungazi noMbungazi Ongumsizi ingaphansi komthetho.

Lolu lwazi olulandelayo luzohlanganyelwa namaLungu afanele:

2. I-DAC7 ingithinta kanjani?

I-Airbnb kudingeka iqongelele imininingwane yomkhokhi wentela futhi iyibike eziphathimandleni zentela zazo zonke izindlu ze-EU kanye naBabungazi abahlala e-EU.

I-DAC7 isebenza ngo-1 January, 2023. Uma unguMbungazi futhi unganikezi imininingwane edingekayo ukuze ibikwe eziphathimandleni zentela, i-Airbnb kuzodingeka ifrize ukukhokhelwa kwakho ngemva kokukunikeza isaziso. 

Ngemva kokuba imininingwane yomkhokhi wentela inikeziwe, uzobe usuthola izinkokhelo zakho zingaguquki.

3. Ngiyinikeza kanjani imininingwane yami?

I-Airbnb izothumela izaziso, ama-imeyili, nemiyalezo ekucela ukuthi uqedele lo msebenzi.

Kunezinyathelo ezimbili zokunikeza imininingwane yakho:

1. Buyekeza futhi uqinisekise imininingwane yakho yokubungaza:
   1. Buyekeza imininingwane yakho yomuntu siqu noma yebhizinisi
   2. Qinisekisa ukuthi le mininingwane isesikhathini ukuze uqhubeke. Uma udinga ukuyivuselela, uzokwaziswa nge-imeyili
2. Nikeza inombolo yakho kamazisi yentela (TIN)
   1. Kungakhathaliseki ukuthi unezindlu kuphi, uma uyisakhamuzi se-EU, i-DAC7 idinga ukuthi sibike ITHINI evela ezweni ohlala kulo
   2. Uma unezindlu e-EU, futhi kungakhathaliseki ukuthi uhlala kuphi, i-DAC7 idinga ukuthi sibike ITHINI ezweni ngalinye lapho unendlu khona

Uma uzibungaza wedwa, futhi ungenayo ITHINI yanoma iliphi izwe lendlu yakho, kunalokho ungasinikeza idolobha lakho lokuzalwa.

Ukuze unikeze imininingwane yomkhokhi wentela efanele wena, sicela ulandele lezi zinyathelo:

1. Ngena ngemvume ku-akhawunti yakho yoMbungazi
2. Khetha isithombe sakho sephrofayili yombungazi bese ukhetha i-akhawunti
3. Ekhasini le-Akhawunti, khetha Izintela
4. Khetha okuthi Faka imininingwane yentela
5. Khetha izwe/isifunda bese ulandela iziqondiso ukuze uqhubeke
6. Buyekeza futhi uqinisekise ukuthi imininingwane yakho inembile
7. Nikeza inombolo yakho kamazisi wentela yokuhlala (Tin)
8. Nikeza inombolo eyodwa kamazisi wentela (i-TIN) yeSifundazwe ngasinye seLungu lapho unezindlu ezingaphandle kwezwe ohlala kulo.
9. Gcwalisa ifomu lemininingwane yomkhokhi wentela bese ukhetha okuthi Gcina

Kubanikazi be-akhawunti ababhalisiwe e-VAT

Abanikazi be-akhawunti ababhalisiwe be-VAT kufanele futhi bathumele i-ID yabo ye-VAT ngemva kwezinyathelo ezingezansi.

1. Iya kokuthi I-akhawunti > Izintela
2. Khetha okuthi Faka inombolo ye-ID ye-VAT
3. Gcwalisa imininingwane ye-VAT yomnikazi we-akhawunti

Ngithole iphutha lapho ngifaka i-ID yami yentela. Ngingakulungisa kanjani lokhu?

Ifomethi ye-ID yentela yezwe ngalinye elindelekile Yabantu kanye Namabhizinisi ibhalwe ngezansi ngokusekelwe eziqondisweni ze-OECD. Thintana nomeluleki wakho wentela wendawo ukuze uqinisekise. Sicela ubuyekeze okufakile bese uzama futhi.

4. Imibuzo Evame Ukubuzwa Evame Ukubuzwa

1. Ngibungaza izindlu eziningi ezweni elilodwa. Yimiphi imininingwane okudingeka ngiyinikeze?

I-DAC7 idinga imininingwane yomkhokhi wentela njengenombolo kamazisi wentela (TIN) inikezwe iSifundazwe Samalungu lapho uyisakhamuzi khona nawo wonke amanye amazwe angamalungu lapho unezindlu. Uma unokufaka okungaphezu kokukodwa ezweni, sidinga ITHINI elilodwa kuphela ezweni ngalinye.

2. Ngibungaza izindlu emazweni amaningi e-EU. Yimiphi Imininingwane okudingeka ngiyinikeze?

I-DAC7 idinga imininingwane yomkhokhi wentela njengenombolo kamazisi wentela (TIN) inikezwe iSifundazwe Samalungu lapho uyisakhamuzi khona nawo wonke amanye amazwe angamalungu lapho unezindlu.

3. NginguMbungazi Ongumsizi obhalisiwe. Yimiphi imininingwane okudingeka ngiyinikeze?

Sicela uqinisekise imininingwane yakho ye-akhawunti, futhi unikeze inombolo yakho ye-ID yentela yezwe ohlala kuyo (Tin).

4. Uma nginganikezi imininingwane yami yomkhokhi wentela, ingabe i-Airbnb izokwabelana ngedatha yami?

Yebo. Sizokwabelana ngayo yonke imininingwane edingekayo esinayo, ngezinga elidingwa yi-DAC7, ngaphezu kokuthatha izinyathelo ezidingekayo zokuphoqelela ukukhokhelwa okuqandisayo.

5. Uma ngenze iphutha ekufakeni imininingwane yami yomkhokhi wentela, ingabe imininingwane ingashintshwa?

Uma wenze iphutha, ungadilitha imininingwane yakho yokukhokha intela bese ufaka imininingwane emisha. Lokhu ngeke kudilithe izindlu zakho. Ukuze ususe imininingwane yakho yokukhokha intela, iya kokuthi:

1. Ngena ngemvume ku-akhawunti yakho yombungazi
2. Khetha esithombeni sakho sephrofayili yombungazi bese ukhetha I-akhawunti
3. Ekhasini le-akhawunti, khetha Izintela
4. Khetha okuthi “...” eduze nomkhokhi wentela osekhona
5. Khetha okuthi Khipha umkhokhi wentela
6. Khetha okuthi Susa kumodeli yokuqinisekisa

6. Uma ngingesona umbungazi oyisakhamuzi se-EU, ingabe idatha yami izokwabelwana ngayo?

Yebo, uma unendlu e-EU. I-DAC7 isebenza kunoma yimuphi uMbungazi onendlu eSifundazweni Samalungu, kungakhathaliseki ukuthi uMbungazi uyisakhamuzi kuphi.

7. Ingabe Iziphathimandla Zentela zingabuyekeza ukubuyiswa kwentela yami yemali engenayo eminyakeni edlule?

Imithetho esebenza ekuhloleni kokubuyiselwa kwentela kwangaphambilini iyahlukahluka ngokweSifundazwe seLungu. Amazwe angaba nesikhathi esithile ngemuva kokufaka isicelo sokubuyisela lapho enelungelo lokubuyekeza lokho kubuyisela khona. Thintana nomeluleki wentela wendawo yakini ukuze uthole imininingwane eyengeziwe.

8. Uma ngivala i-akhawunti yami ye-Airbnb manje, ingabe imininingwane yami izokwabelwana ngayo?

Imininingwane yakho izobikwa uma uqashe indlu enkundleni yanoma iyiphi ingxenye yonyaka kusukela ngo-2023, noma uthole iholo kunoma iyiphi indlu ezimweni lapho uyisakhamuzi se-EU ngezinjongo ze-DAC7. Ngokwesibonelo, uma wamukele ukubhukha okungu-1 ngo-March 2023, futhi wayivala i-akhawunti yakho kamuva, sizobika imininingwane yakho ka-2023 kuze kube yilapho kuvalwa khona. Uma uvala i-akhawunti yakho ngaphambi kuka-2023, imininingwane yakho ngeke ibikwe.

9. Uma ngingenayo i-akhawunti ye-Airbnb, kodwa ngisiza ngendlu futhi ngithole inkokhelo yalolo sizo, ingabe i-Airbnb izoqoqa/yabelane ngedatha yami?

Yebo, i-Airbnb iyadingeka ngokomthetho ukuba wabelane ngegama lakho, umazisi we-akhawunti yezezimali nanoma yimiphi eminye imininingwane kamazisi wezezimali ngezinga i-Airbnb enayo le mininingwane. I-Airbnb izoba nale mininingwane kuphela uma sinikezwe uMbungazi noma uMbungazi Ongumsizi obhalisiwe, ngokuvamile lapho umnikazi we-akhawunti esicele ukuba sikhokhe imali ethile noma yonke kusuka endlini kuya kumuntu ongasebenzisi. Sicela ubheke Isaziso sethu Sobumfihlo se-DAC7 esingesomsebenzisi ukuze uthole imininingwane eyengeziwe uma lokhu kungase kuhambisane nawe.

5. Izimo ezikhethekile ezisebenza kumaphrofeshinali

Ngingumphathi wendlu futhi angiyena umnikazi wendlu(izindlu) engiyilawulayo. Ngifaka izindlu nge-akhawunti yami yomphathi wendlu yoMbungazi.

• Ingabe i-Airbnb izokwabelana ngemininingwane yami yomkhokhi wentela neziphathimandla zentela? Yebo, ezweni(ezweni) ohlinzeka ngalo ngemininingwane yakho yomkhokhi wentela, idatha yakho izonikezwa i-Irish Revenue ezothunyelelwa iziphathimandla zentela ze-EU ezifanele. Ungase ube nesibopho sokubika imininingwane yomnikazi wendlu yomkhokhi wentela ngokuqondile eziphathimandleni zentela ezifanele. Sicela futhi uqinisekise ukuthi wabelana ngesaziso sethu sobumfihlo esingesiso somsebenzisi se-DAC7 nabanikazi bezindlu banoma yiziphi izindlu ozilawulayo.

• Ingabe kudingeka nginikezele ngemininingwane yomnikazi wendlu ku-Airbnb? Cha. Kuyisibopho soMbungazi (umnikazi we-akhawunti) ukunikeza i-Airbnb imininingwane yakhe yomkhokhi wentela.

Ngingumphathi wendlu futhi angiyena umnikazi wendlu(izindlu) engimenenjayo.

• Ingabe i-Airbnb izokwabelana ngemininingwane yami neziphathimandla zentela ze-EU? Uma une-akhawunti yakho ye-Airbnb lapho ufaka khona izindlu (okuhlanganisa njengoMbungazi Ongumsizi obhalisiwe), idatha yakho izonikezwa i-Irish Revenue ezothunyelelwa iziphathimandla zentela ze-EU ezifanele. Ungase ube nesibopho sokubika imininingwane engundoqo yomnikazi wendlu ye-DAC7 eziphathimandleni zentela ezifanele. Sicela uqinisekise nokuthi wabelana ngesaziso sethu Sobumfihlo se-DAC7 esingesisebenzisi nabanikazi bezindlu banoma yiziphi izindlu ozimenenjayo.
• Ingabe kudingeka ngithumele imininingwane yomnikazi wendlu ne-Airbnb? Cha. Kuyisibopho soMbungazi (umnikazi we-akhawunti) ukunikeza i-Airbnb imininingwane yakhe yokukhokha intela (ngaphandle uma isivumelwano sakho nombungazi sidinga ukuthi uqinisekise ukuhambisana nemithetho efanele nemigomo ye-Airbnb).

6. Amalungelo okuvikelwa kwedatha

Siyini isisekelo esingokomthetho sokuqoqa idatha yami?

I-DAC7 (Council Directive (EU) 2021/514) ibeka isibopho esingokomthetho ku-Airbnb sokwabelana ngedatha yabasebenzisi benkundla abathola imali evela ezindlini zokuqasha, noma basebenze njengoMbungazi Ongumsizi obhalisiwe ku-Airbnb ezimweni lapho umsebenzisi eyisakhamuzi soHulumeni noma iholo litholwa endlini yeLungu eSifundazweni Samalungu.

Siqoqa idatha yakho ukuze sikwazi ukuhambisana nezibopho zethu zomthetho ngaphansi kwe-DAC7.

Ubani i-Airbnb ezokwabelana nedatha yami?

I-Airbnb izokwabelana ngedatha yakho ne-Irish Revenue ngezinhloso zokuhambisana ne-DAC7. I-Irish Revenue izobe isithumela le datha neziphathimandla zentela eSifundazweni Samalungu lapho uhlala khona kanye/noma lapho kukhona khona izindlu zakho ze-Airbnb.

Kuzokwenzekani uma nginganikezi imininingwane yami yentela ku-Airbnb?

Uma ungayifaki imininingwane phakathi nesikhathi esifanele, sizokuqandisa izinkokhelo.

Anginayo i-akhawunti ye-Airbnb – ingabe i-Airbnb izoqoqa idatha yami ngezinjongo ze-DAC7?

Kwezinye izimo i-Airbnb izoqoqa imininingwane ethile yentela ngisho noma ungenayo i-akhawunti ye-Airbnb. Lokhu kuzokwenzeka lapho uthola khona iholo endlini eqashisayo ye-Airbnb, kanye nomuntu obhaliswe njengoMbungazi (noma uMbungazi Ongumsizi) ku-Airbnb usinikeze idatha yakho. Sicela ubheke Isaziso Sephrayivesi se-DAC7 esingasebenzisi ukuze uthole imininingwane eyengeziwe.

Anginayo i-akhawunti ye-Airbnb, ngiwasebenzisa kanjani amalungelo ami edatha ngaphansi kwe-General Data Protection Regulation (GDPR)?

Sicela uvakashele isihloko sethu seSikhungo Sosizo mayelana namalungelo esihloko sedatha ukuze uthole imininingwane eyengeziwe futhi usebenzise amalinki ukuze uxhumane nathi mayelana nokusebenzisa amalungelo akho e-GDPR.

Sicela uqaphele ukuthi isinyathelo sokuqala sizoba yi-Airbnb ukuqinisekisa ukuthi sinayo yini idatha ehlobene nawe nendlu yakho noma cha.

Uma sinemininingwane yakho, sizohlola isicelo sakho.

Uma singenayo idatha yakho, sizokwazisa nge-imeyili.

Ngingakwazi ukwenza isicelo sokudilitha?

Ungenza isicelo, kodwa sicela wazi ukuthi idatha yakho isazothunyelelwa iziphathimandla zentela ze-EU, njengoba lokhu kuyisibopho esingokomthetho se-Airbnb.

7. Inombolo Yokubhalisa Umhlaba

Iyini Inombolo Yokubhalisa Umhlaba/Ireferensi ye-Cadastral?

Inombolo Yokubhalisa Yomhlaba (LRN) noma i-Cadastral Reference, kuye ngendawo okuyo, iyisihlonzi esiyingqayizivele sezindlu ezithengiswayo. Idlala indima ebalulekile ekuqasheleni ngokusemthethweni izindlu kulo lonke elase-European Union (EU). Igama eliqondile nefomethi yalolu phawu kungahluka kusuka kwesinye isifundazwe selungu le-EU kuya kwesinye, sicebisa ukuthi uhlole nabaphathi bakho bentela kazwelonke.

Kungani i-Airbnb icela i-LRN yendlu engiyifaka ku-Airbnb?

Kudingeka sifune le mininingwane kubo bonke ababungazi abanezindlu ezise-EU (ngaphandle kwe-Ireland), ngaphansi kwemithethonqubo yentela yase-Europe (DAC7 Directive).

Ingabe kuphoqelekile ukuba nginikeze i-LRN yendlu?

Kubabungazi abanezindlu e-EU (ngaphandle kwe-Ireland), uma une-LRN kudingeka uyinikeze uma itholakala. Noma kunjalo, uma ungenayo i-LRN, usengakwazi ukuthumela imininingwane yakho yentela ngaphandle kwayo.

Ingabe ukwehluleka ukunikeza i-LRN kuzothinta ukukwazi kwami ukubungaza noma ukuthola izinkokhelo ku-Airbnb?

Cha. Uma ungenayo i-LRN yendlu yakho, ungaqhubeka ubungaza futhi uthole izinkokhelo njengokujwayelekile enkundleni ye-Airbnb.

8. Ngingayitholaphi imininingwane oyibikile?

Ungathola imininingwane yomuntu siqu/yebhizinisi kuthebhu ethi Imininingwane Yomuntu ku-akhawunti yakho.

Imininingwane yentela oyinikezile ingatholakala kuthebhu ethi Izintela.

Imininingwane esabelane ngayo ehlobene neholo lakho, isekelwe emininingwaneni equkethwe kuthebhu ethi Izinkokhelo Nokukhokhelwa ku-akhawunti yakho. Ungabuyekeza iholo lakho ekubhukheni ngakunye kwazo zonke izindlu zakho. Ungase futhi udawunilode isifinyezo sale mininingwane.

Ngokuphathelene neholo lakho, ingqikithi yenani elikhokhelwe wena ngokubungaza ukuhlala endlini/ezindlini zakho, ngaphandle kwezindleko nezintela, yilokho esikubikile.

Yimiphi imininingwane engabikwa?

Asibiki imininingwane maqondana nalokhu:

• Noma yikuphi Okokuzithokozisa okubungazwa nguwe
• Izinkokhelo ezenzelwe abasizi (sibika ngokwehlukana ngeholo lomsizi)
• Izinkokhelo ezenziwe ngokuqondile ezinkampanini zangaphandle nge-akhawunti yakho, isib., amasevisi okuhlanza
• Noma iyiphi inkokhelo eqondiswe kuwe Isivakashi
• Noma yikuphi ukulungisa okwenziwe maqondana nesimangalo sesikhungo sezixazululo nguwe noma Isivakashi
• Noma iyiphi inkokhelo oyenzile engahlobene nokubungaza ukuhlala endlini/ezindlini zakho.