ʻAʻole hiki ke mālama ʻia nā puke e like me nā puke kuʻuna no ka ʻauhau hoʻohui waiwai. I kēia lā, ua hoʻopuka ka ʻAha ʻEulopa i kahi hoʻoholo ʻaʻole hiki ke makemake ʻia nā e-puke me ka uku haʻahaʻa VAT. Akā hiki ke loli koke kēia kūlana.
Wahi a ka ʻōlelo hoʻoholo a ka ʻAha ʻEulopa, hiki ke hoʻohana ʻia ka uku haʻahaʻa haʻahaʻa no ka lawe ʻana i nā puke ma ka media kino, a ʻoiai he pono hoʻi kahi media (papa, kamepiula, etc.) e heluhelu i nā puke uila, ʻaʻole ia he hapa. o kahi e-puke, a no laila ʻaʻole hiki ke hoʻohana ʻia kahi helu hoʻemi o ka ʻauhau i hoʻopili ʻia nā waiwai i hoʻohui ʻia.
Ma waho aʻe o nā e-puke, ʻaʻole hiki ke hoʻohana ʻia ka uku ʻauhau haʻahaʻa i nā lawelawe ʻē aʻe i hāʻawi ʻia e ka uila. Wahi a ke kuhikuhi EU, pili wale ka helu VAT i nā huahana.
Ma Czech Republic, mai ka hoʻomaka ʻana o kēia makahiki, ua hoʻemi ʻia ka ʻauhau i hoʻohui ʻia ma nā puke i paʻi ʻia mai ka 15 a hiki i ka 10 pakeneka, ʻo ia ka mea hou i hoʻokumu ʻia, ka lua i hoʻemi ʻia. Eia nō naʻe, pili mau ka 21% VAT i nā puke uila.
Eia naʻe, ua hoʻoponopono nui ka ʻAha ʻEulopa i nā hihia o Farani a me Luxembourg, ʻoiai ua hoʻohana kēia mau ʻāina i ka hoʻemi ʻauhau i nā puke uila a hiki i kēia manawa. Mai ka makahiki 2012, he 5,5% ka ʻauhau ma nā e-puke ma Farani, ʻo 3% wale nō ma Luxembourg, ʻo ia hoʻi ka like me nā puke pepa.
I ka makahiki 2013, ua hoʻopiʻi ke Komisina ʻEulopa i nā ʻāina ʻelua no ka uhaki ʻana i nā kānāwai ʻauhau EU, a ua hoʻoholo ka ʻaha i kēia manawa. Pono ʻo Farani e noi i kahi 20 pākēneka hou a me Luxembourg 17 pākēneka VAT ma nā e-puke.
Eia naʻe, ua hōʻailona mua ke Kuhina Waiwai o Luxembourg e hoʻāʻo ʻo ia e koi i nā hoʻololi i nā kānāwai ʻauhau ʻEulopa. "Ke manaʻo nei ʻo Luxembourg e hiki i nā mea hoʻohana ke kūʻai i nā puke ma ka uku ʻauhau like, inā kūʻai lākou ma ka pūnaewele a i ʻole ma kahi hale kūʻai puke," wahi a ke Kuhina.
Ua hōʻike pū ke Kuhina Kūʻai Farani, ʻo Fleur Pellerin, iā ia iho ma ka ʻuhane like: "E hoʻomau mākou i ka hoʻolaha ʻana i ka mea i kapa ʻia ʻo neutrality ʻenehana, ʻo ia hoʻi ka ʻauhau like o nā puke, me ka nānā ʻole inā he pepa a uila paha."
Ua hōʻike mua ke Komisina ʻEulopa e hiki ke hilinaʻi i kēia koho i ka wā e hiki mai ana a hoʻololi i nā kānāwai ʻauhau.
No laila, he mea ʻē loa ia iaʻu - ʻo ka hoʻemi ʻia ʻana ma muli paha o ka ʻoiaʻiʻo o ka puke he mea hoʻolaha o ka hoʻonaʻauao a no laila ua hāʻawi ʻia kahi uku ʻauhau koho. A he mea ʻole loa ia inā ma ka pepa a ma ka mea heluhelu paha.
Ma ka ʻaoʻao ʻē aʻe, no ka puke i paʻi ʻia he mau koina no ka paʻi ʻana, hoʻopaʻa ʻana, komisina i ka mea hoʻopuka, a me nā mea ʻē aʻe, hiki i ka mea kākau ponoʻī ke loaʻa i kahi komisina ma kahi o 5% mai kahi puke hoʻokahi, aʻo ke koena nā kumukūʻai (ʻike wau i kekahi mau mea kākau. mai iaʻu i loaʻa ai kēia ʻike). E like me kaʻu ʻike, ʻaʻole loaʻa kēia mau kumukūʻai i ka e-puke, a i ʻole he liʻiliʻi nā kumukūʻai i hoʻohālikelike ʻia me kahi puke maʻamau (ʻo ka uku hoʻopaʻa inoa wale nō paha) a ʻoi aku ka liʻiliʻi. ʻOiai e emi ana ka ʻauhau o nā puke i paʻi ʻia, e ʻoi aku ke kumukūʻai ma mua o ka mana uila.
ʻO ka mea hoihoi, inā ʻoe e nānā i nā e-puke, ʻoi aku ke kumukūʻai a i ʻole ka liʻiliʻi liʻiliʻi ma mua o kā lākou mau palapala pepa. Inā ʻoe e nīnau i ka hale paʻi puke, loaʻa iā lākou kahi mana no nā mea kūʻai aku e hana hou ʻia ka hoʻonohonoho ʻana, paʻakikī ka hāʻawi ʻana a he liʻiliʻi loa nā kumukūʻai waiwai, no laila ʻaʻohe ʻokoʻa o ke kumukūʻai. Akā inā, ma ke ʻano he mea kākau, makemake wale ʻoe i ka helu me ka ʻoiaʻiʻo e mālama ʻoe i ka hāʻawi ʻana i ka ebook iā ʻoe iho, a laila e loaʻa iā ʻoe kahi pane mai iā lākou he liʻiliʻi nā kumukūʻai hāʻawi, ʻaʻole ʻoe e loaʻa ka uku. :)