Mchitidwe wojambulidwa pamagetsi mumalembetsa azamalonda: momwe boma limayendera ndi nthawi

Introduction

Kuthandiza makasitomala akunja omwe ali ndi bizinesi ku Netherlands ndi gawo la zomwe ndimachita tsiku lililonse. Kupatula apo, Netherlands ndi dziko lalikulu kuchititsa bizinesi, koma kuphunzira chilankhulo kapena kuzolowera kuchita malonda achi Dutch kungakhale kovuta nthawi zina kumabungwe akunja. Chifukwa chake, dzanja lothandizira limayamikiridwa nthawi zambiri. Kukula kwa chithandizo changa kumachokera pakuthandizira ntchito zovuta, ndikuthandizira kulumikizana ndi olamulira achi Dutch. Posachedwa, ndinalandira funso kuchokera kwa kasitomala kuti afotokoze zomwe zinalembedwadi mu kalata yochokera ku Dutch Chamber of Commerce. Kalata yosavuta iyi, ngakhale ndiyofunikira komanso yachidziwitso yokhudza zovuta pakulemba kwa ndalama, zomwe zitha kuchitika pakompyuta. Kalatayo idachitika chifukwa cholakalaka boma litasuntha pamodzi ndi nthawi, kugwiritsa ntchito maubwino asinthidwe azidziwitso zamagetsi ndikuyambitsa njira yoyenera yochitira zinthu mobwerezabwereza chaka chino. Ichi ndichifukwa chake ndalama zadziko ziyenera kuyikidwa pakompyuta kuyambira chaka chachuma 2016 kapena 2017, monga momwe zimakhazikitsidwa ndi Wet deponering in handelsregists langs elektronische weg (the Act on the electronic failing in registrores registry), omwe adayambitsidwa limodzi ndi Besluit elektronische deponizing handelsregists (Zosankha pa kusefera kwamagetsi mu ma regista azamalonda); omaliza amapereka malamulo owonjezereka, atsatanetsatane. Osagwira pakamwa, koma kodi lamulo ili ndi chiyani?

The Dutch Act On The Electronic Filing In Commerce Rejista- Momwe Boma Limayendera Ndi Nthawi

Nthawi ndi tsopano

Previously, the financial statements could be deposited at the Chamber of Commerce both electronically and on paper. The Dutch Civil Code still largely knows provisions based on the deposit on paper. Presently, this method can be seen as outdated and I was actually a bit surprised that this development has not arisen earlier. It is not hard to imagine that the filing of financial statements on paper has a lot of disadvantages compared to the electronic filing of these documents when looking from a cost and time perspective. Think of costs for paper and the costs and time needed to put the annual statements on paper and submit them – also on paper – to the Chamber of Commerce, which then has to process these written documents, not even mentioning the time and costs that arise when letting an accountant draft or verify these (non-standardized) financial statements. Therefore, the government proposed to make use of “SBR” (short for: Standard Business Report), which is a standardized electronical method of creating and submitting financial information and documents, based on a catalogue of data (the Dutch Taxonomie). This catalogue contains definitions of data, which can be used to create the financial statements. Another advantage of the SBR-method is that not only the exchange of data between the corporation and the Chamber of Commerce will be simplified, but, as a result of the standardization, the exchange of data with third parties will become easier as well. Small corporations can already submit the annual statements electronically through the use of the SBR-method since 2007. For medium-sized and large businesses this possibility has been introduced in 2015.

Ndiye, liti ndipo chifukwa cha ndani?

Boma linanenanso kuti yankho la funsoli limafotokoza “zinthu zazikulu”. Mabizinesi ang'onoang'ono adzakakamizika kutumiza zolemba zawo pazachuma kudzera pa SBR kuyambira chaka chachuma 2016 kupita mtsogolo. Ngati njira ina, mabizinesi ang'onoang'ono omwe (akukonzekera ndi) kutumizira ndalama zawo pawokha, ali ndi mwayi wokhoza kupereka ziwonetserozo mwaulere pa intaneti - ntchito "zelf deponeren jaarrekening" - yomwe ikugwira ntchito kuyambira 2014. Ubwino wa izi ntchito ndikuti munthu sangachite kugula mapulogalamu omwe ndi "SBR". Mabizinesi apakatikati adzafunika kuti apereke ziwonetsero zachuma kudzera pa SBR kuyambira chaka cha 2017 mtsogolo. Komanso kwa mabizinesi awa, ntchito yapaintaneti, yosakhalitsa ("opstellen jaarrekening") idzayambitsidwa. Kudzera mu ntchito imeneyi, mabizinesi apakatikati amatha kulemba ziganizo zawozawo mwanjira ya XBRL. Pambuyo pake izi zitha kutumizidwa kudzera pa intaneti ("Digipoort"). Izi zikutanthauza kuti kampaniyi siyofunika kugula pulogalamu ya SBR yogwirizana nthawi yomweyo. Ntchitoyi idzakhala ya kanthawi kochepa chabe ndipo ilanda zaka zisanu, kuyambira pa 2017. Palibe chifukwa choti mabizinesi akuluakulu ndi magulu apakatikati azitha kupereka mafayilo azachuma kudzera ku SBR panobe. Izi ndichifukwa choti mabizinesi awa ayenera kuthana ndi zovuta zovuta kwambiri. Chiyembekezo ndikuti mabizinesi awa adzakhala ndi mwayi wosankha pakati pa kusefera kudzera pa SBR kapena kusefa mwa mtundu wina wa ku Europe kuyambira 2019 kupita m'tsogolo.

Palibe malamulo popanda okhawo

Lamulo silikhala lamulo ngati pakanapanda zosankha zina. Awiri, kukhala olondola. Malamulo atsopano okhudzana ndi kusefedwa kwa ndalama zaboma sagwira ntchito mabungwe amilandu ndi makampani omwe ali ndi ofesi yolembetsedwa kunja kwa Netherlands, kuti, pamaziko a Handelsregisterbesluit 2008 (Commerce Register Resolution 2008), ali ndi udindo wopereka zikalata zachuma ku Chamber of Commerce, kufikira komanso momwe malembo awa ayenera kufotokozedwera m'dziko la ofesi yolembetsa. Kupatula kwachiwiri kumapangidwa kwa omwe amapereka monga momwe amafotokozedwera m'nkhani 1: 1 ya Wft (Financial Supervision Act) ndi othandizira omwe amapereka, ngati awa akhoza kudzipereka okha. Wopereka ndi aliyense amene akufuna kupereka zotetezeka kapena akufuna kupereka zotetezeka.

Zina chidwi

Komabe, sichoncho. Mabungwe amilandu pawokha ayenera kusamalira zina zowonjezera pakufunika. Chimodzi mwazinthu izi ndichakuti bungwe lalamulo lidzakhalabe ndi udindo wolemba ndalama zomwe zikugwirizana ndi malamulo. Pakati pa ena, izi zikutanthauza kuti ndalama zomwe azinena ziyenera kupangitsa kuti munthu athe kuwunika moyenera bizinesi yovomerezeka. Chifukwa chake ndimalangiza kampani iliyonse kuti isanthule zonse zomwe zalembedwazi asanaziponye nthawi zonse. Pomaliza, samalirani kwambiri kuti kukana kuyika mafayilo amtunduwu momwe afotokozedwera, kumakhala chifukwa chokhazikitsidwa ndi Wet op de Economische Delicten (Economic Offense Act). M'malo mopepuka, zatsimikiziridwa kuti ndalama zomwe zidapangidwa kudzera mu njira ya SBR, zitha kugwiritsidwa ntchito ndi msonkhano wa olowa nawo kukhazikitsa izi. Maakaunti amathanso kuwerengedwa ndi owerengera ndalama malinga ndi nkhani yachiwiri: 2 ya Dutch Civil Code.

Kutsiliza

Ndi kukhazikitsidwa kwa lamuloli pakufayidwa kwamagetsi mu ma regista azamalonda ndi Dongosolo Logwirizana, boma lawonetsa gawo labwino. Zotsatira zake, zikhala zofunikira kuti mabizinesi ang'onoang'ono komanso apakatikati azisungitsa ndalama zamagetsi kuyambira pazaka za 2016 ndi 2017, pokhapokha kampaniyo ikadapanda mwayi wina uliwonse. Zabwino zake ndizambiri. Komabe, ndikulangizani makampani onse kuti azisungabe chifukwa maudindo ake omaliza amakhalabe ndi omwe amakakamizidwa kuti azikapanga mafayilo okha komanso ngati wotsogolera kampani, simukufuna kusiyidwa kuti muchite zotsatirapo zake.

Lumikizanani

Ngati mungakhale ndi mafunso ena kapena ndemanga mukatha kuwerenga nkhaniyi, omasuka kulumikizana ndi Mr. Maxim Hodak, woweruza milandu ku Law & More kudzera pa maxim.hodak@lawandmore.nl kapena Mr. Tom Meevis, loya wa ku Law & More kudzera tom.meevis@lawandmore.nl kapena tiimbireni pa + 31 (0) 40-3690680.

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