Ukubhaliswa kwenkampani eLatvia

Ukwenziwa kwenkampani eLatvia yinkqubo elula nethe ngqo. Ngapha koko, iLatvia ibekwe kwinqanaba le-19 kwi-World Bank yonyaka "Doing Business" yokulinganisa "Doing Business" . Ezona ntlobo zidumileyo kwezomthetho eLatvia yiNkampani SIA (i- SIA ) kunye nenkampani yeNdibaniselwano yeNdibaniselwano ( AS ). Ishishini lakho lingabhaliswa njengoluntu (umda okanye intsebenziswano ngokubanzi) okanye umrhwebi ozimeleyo. Inkampani eLatvia ingabhaliswa ngabantu bendawo nabangaphandle bemvelo nabasemthethweni, kunye nemibutho yabantu.

Isilumkiso! Sinelungelo elikhethekileyo lokutshintsha onke amaxabiso abonisiweyo ngokweemfuno zeenkonzo ezibonelelweyo. Ngoku-odola nathi uyavuma "ukuqala" imigaqo-nkqubo yokufumana.

^* Ubhaliso lwenkampani yaseLatvia "kwi-Intanethi ngokusayinwa kwe-e."

^[1] ukungeniswa E-uxwebhu ithetha uncedo osayina uxwebhu lwedijithali kunye nokufakwa intanethi.

^{[1] [5] [6]} Uncedo nenkxaso kuphela.

^[2] Isicwangciso sokudibana kunye ne-notary.

^[3] Ukumela / ukuhambisa amaxwebhu kuwe kwiRejista yamaShishini eRiphabliki yaseLatvia.

^[4] Idilesi yezomthetho ibandakanyiwe ukuya kuthi ga kunyaka omnye.

^{[6] I-} EDS yinkqubo yokubhengezwa kwetax .

Inkqubo yokuqulunqwa kwenkampani iyahluka kuxhomekeka kuhlobo luni lwebhizinisi ongathanda ukulibhalisa. Ngokufanayo, uxanduva lwabanini zabelo, ubuncinci bokuqala bokuqalwa kwemali, kunye nexesha, iindleko kunye namaxwebhu afunekayo kuxhomekeke kudidi lomthetho olukhethiweyo lweshishini. Ngokwesiqhelo, inkqubo yokuqulunqwa kwenkampani yahlulahlulwe yangamanyathelo asixhenxe:

1. Ukubonisana kulwazi malunga nenkampani ^[1] ;
2. Uyilo loxwebhu kuyilo lwenkampani ^[2] ;
3. Ukuvula iakhawunti yebhanki yethutyana (ukuba iyafuneka);
4. Ukudluliselwa kwemali yokulingana yokuqala kwiakhawunti yebhanki yethutyana;
5. Intlawulo yomrhumo wesizwe ^[3] ;
6. Amaxwebhu okwenziwa kwenkampani angeniswa kwiRejista yamaShishini;
7. Ukuqokelelwa kwesigqibo malunga nokwenziwa kwenkampani.

^[1] Isigqibo ngegama lenkampani, idilesi yomthetho yenkampani, ubungakanani beemali zokulingana kunye nokwahlulahlulwa kwezabelo (ukuba zimbini okanye nangaphezulu izabelo), kunye neminye imibuzo.

^[2] Amaxwebhu okwenziwa kwenkampani anokwahluka kuxhomekeka kuhlobo olukhethiweyo lweendlela zeshishini. Amaxwebhu athile kufuneka asayinwe phambi kobukho bomntu obufungelweyo.

^[3] Intlawulo yokubhalisa, intlawulo yokushicilelwa kunye nezinye iintlawulo ezinokubakho.

Kwimeko inkampani efuna ukuba werhafu ixabiso-ntengo, kunokwenzeka ukuba isicelo ukuba ziqukwe kwi-VAT -payer abhalise ngawo loo mzuzu xa ukungenisa amaxwebhu yokubhalisa kwi-Register of Enterprises.

1. Isicelo sobhaliso (iFom KR4) - ukuba babhale;
2. Imemorandam yombutho okanye isigqibo sokudityaniswa ukubangumseki omnye;
3. Amanqaku oManyano;
4. Isiteyitimenti sasebhankini esingqina ukuhlawulwa kwemali yokuqala;
5. Amaxabiso easethi (ukuba ayafuneka);
6. Irejista yabanini-zabelo- ukuba babhale;
7. Imvume yawo onke amalungu eBhodi ukuba athathe isikhundla - ukuba sibhalwe phantsi;
8. Isaziso sedilesi esemthethweni;
9. Imvume yomnini wepropathi ukuba ipropathi ayisiye omnye wabasunguli benkampani;
10. Uxwebhu oluqinisekisa uxanduva lukarhulumente kunye nentlawulo yokuhlawula umrhumo.

Fumana iNkampani eyenziwe eLiweyo

Ukufunyanwa kwenkampani esele ilungisiwe yenye indlela eluncedo kunokwenza inkampani entsha. Ngokwesiqhelo, oosomashishini bakhetha ukufumana inkampani esele yenziwe ukuba bafuna inkampani esele isebenza kwiyure. Esinye isizathu isenokuba yimfuneko yokuba inkampani ibhaliswe kwixesha elidlulileyo. Imfuno enjalo ihlala ibandakanywa kwiithenda zikarhulumente. Kwakhona, amaqabane akho kunye namaziko ezemali anokujonga inkampani ethembekileyo ukuba inokuthenjwa.

Kwimeko apho uthathe isigqibo malunga nokufumana inkampani esele yenziwe endaweni yokuseka inkampani entsha, kukho izinto ezininzi ekufuneka uzigcine engqondweni:

Ungaqala imisebenzi yakho yeshishini kwangoko emva kokuba ukugqitywa kokuthenga kugqityiwe. Nceda uthathe ingqalelo, ukuba naluphi na utshintsho, olufana negama lenkampani, luya kuthatha ixesha kunye neendleko. Abanye ababoneleli beenkonzo banikezela ngokuthenga inkampani esele yenziwe kwindawo ethile. Kuyanceda ukukhangela inkampani esele yenziwe, ebhalisiweyo ukuba isebenze kwintsimi elungele wena.

Zonke iinkampani ezenziwe ngomumo zinembali. Kuya kufuneka ukhuthale kwaye uqiniseke ukuba imbali yenkampani uzimisele ukuyithenga icocekile nge-100%. Oku kuthetha ukuba inkampani inomsebenzi wokusebenza ngokupheleleyo kwaye ayinatyala. Ngokwesiqhelo, ababoneleli beenkonzo baphinde bazise isatifikethi esingqina ukuba iyasebenza le nkampani uzimiseleyo ukuyithenga.

Amaxabiso eenkampani ezenzelwe ukwenziwa kunye neenkonzo zibandakanywe zahluka phakathi kwababoneleli beenkonzo ezahlukeneyo. Ngokwesiqhelo, nobume bomntu (abucala okanye abasemthethweni) kunye nenqanaba lomntu (umhlali okanye ongahlaliyo) ziya kuchaphazela iindleko zokufumana inkampani esele yenziwe. Ixabiso eliphakathi lenkampani eyenziwe sele ilungile eLatvia iyahluka phakathi kwe-1 000 EUR kunye ne-1 600 EUR kwaye ibandakanya:

1. Ukubonisana malunga neenkampani ezenziwe ngomumo eLatvia;
2. Ukulungiswa kwesivumelwano sokuthenga ngokwesiko;
3. Imirhumo ye-notary kunye ne-state state;
4. Idilesi yezomthetho;
5. Isiqinisekiso sokuba inkampani inembali ecocekileyo.

Irhafu kunye nokugcinwa kweencwadi

Nokuba ungayifumana na inkampani esele yenziwe okanye uhambile ngenkqubo yokuqulunqwa kwenkampani, onke amaziko asemthethweni kufuneka alandele isethi ethile yemithetho xa kusenziwa irhafu kunye nokugcinwa. Phantsi koMthetho weRhafu kunye neMisebenzi, irhafu kunye nemisebenzi inyanzeliswa ngurhulumente okanye ngoomasipala. Kukwakhona nezinto ezahlukeneyo ngaphandle kwemigaqo-nkqubo yenkxaso yeshishini eqaliswe ngurhulumente. Iinkampani ezinesimo esikhethekileyo sezoqoqosho ( SEZ ), zonwabela ixabiso eliphantsi lerhafu phakathi kwezinye izibonelelo. Umzekelo, irhafu yengeniso yeshishini ihliselwa kwi-3% yenzuzo enkulu kwiinkampani ezinesimo se-SEZ. Ukongeza, umthetho ozimeleyo waziswa kwiinkampani zokuqalisa nge-1 kaJanuwari 2017. Umthetho omtsha umisela iinkqubo ezilandelayo zikarhulumente zoncedo:

1. Intlawulo erhafelwayo yentlalontle yemvume yabasebenzi;
2. Inkqubo yenkxaso ngenjongo yokutsala abasebenzi abanezakhono eziphezulu;
3. Ingeniso yerhafu yengeniso ehlanganisiweyo kunye nesaphulelo kwi-CIT.

Amagunya asemthethweni, atshintshileyo kwisithuba seenyanga ezili-12 ngaphezulu kwe-50 000 ye-EUR, kufuneka abhalise njengomrhafi ongezelelweyo wexabiso. Nangona kunjalo, kunokwenzeka ukuba ubhalise njengomhlawuleli we-VAT ngaphambi kokuba lo mthetho ufikelelwe. Izinga eliqhelekileyo le-VAT eLatvia yi-21% kwaye inokuhlawulwa qho ngekota okanye ngenyanga, kuxhomekeka kwinqobo ethile yomrhafi.

Ukusukela ngo-2018, iipesenti ezingama-20 zerhafu yengeniso yeshishini isetyenziselwa kuphela kwiingeniso ezisasazwa ngokwabelana okanye zisetyenziselwa iinjongo ezingahambelani ngqo nophuhliso lweshishini. Azikho ezinye iirhafu ezisetyenziswa kwingeniso efunyenwe ngamashishini. Iinkampani zabahlali zihlawula i-CIT kwingeniso yabo yehlabathi. Abangengobemi bokuhlala ngokusekwe ngokusisigxina ( Pe ) bahlawuliswa iqondo eliqhelekileyo le-CIT kwimivuzo yabo efunyanwa eLatvia. Ukungabikho kwe-PE, iinkampani zangaphandle zinokuxhomekeka kwi-0 ukuya kwi-15% ukubamba irhafu kwiintlawulo ezahlukeneyo ezifanelekileyo, ezinje ngentlawulo yokuhlawulwa kweerhafu kunye neefizi zolawulo.

Iinkampani zinokubhaliswa njengamashishini amancinci. Ngokuchasene nezinye iindlela ezisemthethweni zamashishini, amashishini amancinci amancinci yimali yerhafu endaweni yendlela eyahlukileyo yeshishini. Amashishini amancinci ahlawula irhafu ye-15% kwinkcitho yenkampani. Amashishini amancinci amancinci ajongana nezithintelo ezininzi, ezinje ngexabiso elipheleleyo lonyaka lenkampani alinakudlula kwi-40 000 ye-EUR kwaye imivuzo ayinakodlula kwi-720 EUR ngenyanga.

Abahlali baseLatvia bahlawuliswa irhafu yengeniso yobuqu kumvuzo wabo wehlabathi. Abangengabo abahlali bahlawuliswa irhafu yengeniso yabo kwisahlulo sarhoqo sendawo. Ngo-2018, kwaqaliswa inkqubo yokuhlawula irhafu yomntu ngamnye. Oku kuthetha ukuba irhafu yengeniso yomntu ihlawuliswa ngokwamaxabiso erhafu ahlukeneyo ngokwexabiso lengeniso lerhafu. Iirhafu zangoku zerhafu yolu hlobo zezi zilandelayo:

1. Irhafu yengeniso yomntu ngamnye iipesenti ezingama-20 inyanzeliswa kumrhumo wexabiso lerhafu elingagqithiyo kwi-1 667 EUR ngenyanga okanye nge-20 004 EUR ngonyaka;
2. Irhafu yengeniso yomntu ngamnye eyi-23% inyanzeliswa kwinani elingena kwirhafu, ephakathi kwe-1 667 EUR kunye ne-5 233 EUR ngenyanga okanye phakathi kwe-20 004 EUR kunye nama-62 800 EUR ngonyaka;
3. Irhafu yengeniso yomntu ngamnye eyi-31,4% ibekwa kwimali engenayo, ekudlula kuyo i-5 233 EUR ngenyanga okanye i-62 800 EUR ngonyaka.

Ezinye iirhafu ezihlawulwe ziinkampani eLatvia ziquka irhafu yokhuseleko loluntu kunye noxanduva kurhulumente ngomngcipheko kwishishini. Iinkampani zaseLatvia zinyanzelekile ukuba zingenise ingxelo yerhafu phambi kwe-15 kwinyanga elandelayo. Ingxelo-mali yonyaka-mali mayingeniswe ingekapheli iinyanga ezine emva kokuphela konyaka-mali.

Ipemethe yokuhlala ngokushishina eLatvia

Enye inzuzo yokubhalisa inkampani yakho eLatvia kukufumana imvume yokuhlala eLatvia. Ngokufumana imvume yokuhlala eLatvia, ufumana ithuba lokuhamba ngokukhululeka ngaphakathi kwengingqi ye Schengen ukuya kuthi ga kwiintsuku ezingama-90 kwisithuba seenyanga ezintandathu. Abantu abaneemvume zokuhlala eLatvia, kunye namalungu osapho, banelungelo lokusebenza, lokufunda kunye nokusebenzisa iinkonzo zonyango eLatvia. Ezinye izibonelelo zibandakanya inkqubo elula yokufumana i-visa e-United States nakwamanye amazwe.

Inkqubo-sikhokelo yokukhutshwa kwendawo yokuhlala ibonelela ngeendlela zokhetho zokufumana imvume yokuhlala kwindawo yeshishini eLatvia:

1. Utyalomali kwi-share capital yenkampani yaseLatvia- ummi welinye ilizwe unokufaka isicelo semvume yokuhlala xa ebenegalelo kwimali eyabelweyo yenkampani yaseLatvia. Imali etyalomali ayifanelanga kuba ngaphantsi kwe-50 000 ye-EUR (ukuba inkampani ayifikeleli ngonyaka ayidluli kwi-10 000 000 ye-EUR kwaye ayinabasebenzi ngaphezulu kwe-50), okanye i-100 000 ye-EUR (ukuba imali yonyaka yenkampani idlula kwi-10 000 000 ye-EUR kunye inabasebenzi abangaphezu kwama-50 kunye neenkxaso zayo).
2. Ukuba lilungu lebhodi, umlawuli, ilungu lebhunga, ummeli wentsebenzo, iprosesa, i-liquidator okanye ummeli womthengisi welinye ilizwe kwimisebenzi eyahlukeneyo enxulumene nesebe lenkampani yelinye ilizwe okanye inkampani yaseLatvia.
3. Ukuba ngumqeshwa kwinkampani yaseLatvia ngomvuzo omncinci we-860 EUR ngenyanga. Le mvume yokuhlala ikhutshelwa iminyaka emi-5 kodwa kufuneka yandiswe rhoqo ngonyaka.

Ngenye indlela, kunokwenzeka ukuba ufake isicelo se-visa yohlobo C. I-visa yohlobo C yivisa yexeshana elifutshane kwindawo yaseScgengen. Ingaba yinto yokungena kabini, yokungena kabini okanye enye.

Uhlobo lwe-V yokwahluka

1. I-visa yohlobo lwe-C isebenza kuwo onke amalungu engingqi ye-Schengen-i-visa emanyeneyo, enika abanikazi bayo ilungelo lokuhlala kulo naliphi na ilizwe lamalungu eSchengen;
2. I-visa yohlobo lwe-C isebenza kuphela eLatvia, okanye ikhutshelwe ilizwe elichaziweyo leScgengen.

Abemi be-European Union bakwanelungelo lokufumana imvume yokuhlala eLatvia ukuba umntu uhlala eLatvia iminyaka emihlanu okanye ngaphezulu. Ngamanye amaxesha, umgaqo-nkqubo weminyaka emihlanu awuhoywa.

Qhagamshelana nathi