Umthetho wokugcwalisa nge-elektroniki kwiirejista zorhwebo: indlela urhulumente ahamba ngayo namaxesha

intshayelelo

Ukunceda abathengi bamanye amazwe abaneshishini eNetherlands yinxalenye yomsebenzi wam wemihla ngemihla. Emva kwayo yonke loo nto, iNetherlands lilizwe elihle ukuqhuba ishishini, kodwa ukufunda ulwimi okanye ukuziqhelanisa neendlela zeshishini lesiDatshi ngamanye amaxesha kunokuba nzima kumashishini angaphandle. Ke ngoko, isandla esincedayo sisoloko sixatyiswa. Umda woncedo lwam luvela ekuncedeni kwimisebenzi entsonkothileyo, ukuya kunxibelelwano nabasemagunyeni abangamaDatshi. Kutshanje, ndiye ndafumana umbuzo kumthengi ukuba ndichaze ukuba yintoni kanye leya yathethwa kwileta evela kwiDutch Chamber of Commerce. Le leta ilula, nangona ibalulekile kwaye inolwazi kwaye ichaphazela izinto ezintsha ekugcwalisweni kweengxelo zemali, eziya kuthi zenzeke kungekudala nge-elektroniki. Le leta yayingumphumela wokunqwenela kukarhulumente ukuhamba namaxesha, ukusebenzisa izibonelelo zokutshintshiselana ngedatha ye-elektroniki kunye nokwazisa ngendlela emiselweyo yokusingatha le nkqubo iphindaphindwayo yonyaka. Yiyo loo nto iinkcazo zemali kufuneka zifakwe kwi-elektroniki kunyaka-mali ka-2016 okanye ngo-2017, njengoko zibandakanyiwe kwi-Wet deponering in handelsregista langs elektronische weg (Umthetho wokugcwalisa nge-elektroniki kwiirejista zorhwebo), owathi waziswa kunye ne-Besluit elektronische ukuhambisa iifowuni eziphathwayo (Isigqibo kufayilo lwe-elektroniki kwiirejista zorhwebo); le yokugqibela ibonelela ngemithetho eyongezelelweyo eneenkcukacha. Umlomo nje, kodwa yintoni kanye kanye kanye lo mthetho kunye nesiGqibo?

Umthetho weDatshi kwiFayile ye-Elektroniki kwiiRejista zoRhwebo- Indlela urhulumente aHamba ngayo naMaxesha

Ke ngoku nangoku

Ngaphambili, iingxelo zemali zingafakwa kwiChamber of Commerce zombini ngombane nangephepha. Ikhowudi yeDatshi yaseburhulumenteni yaseDatshi isazi kakhulu izibonelelo ezisekwe kwidipozithi ephepheni. Okwangoku, le ndlela inokubonwa njengephelelwe lixesha kwaye bendimangalisiwe kukuba olu phuhliso aluzange lubekho ngaphambili. Akunzima ukucinga ukuba ukugcwaliswa kwengxelo yemali ephepheni kunezinto ezininzi ezimbi xa kuthelekiswa nokufayilwa kombane ngala maxwebhu xa ujonga indleko kunye nexesha lokujonga. Cinga ngendleko zamaphepha kunye neendleko kunye nexesha elifunekayo lokufaka ingxelo yonyaka ephepheni kwaye ungenise-kwiphepha-kwiChamber yeRhwebo, ekuya kuthi emva koko liqhubekise la maxwebhu abhaliweyo, ungakhankanyi xesha kunye neendleko ezivelayo. xa uvumela i-accountant idrafti okanye uqinisekise ezi (ezingekho mgangathweni) iinkcazo zemali. Ke ngoko, urhulumente wacebisa ukuba asebenzise i- "SBR" (imfutshane:: Ingxelo yoShishino oluqhelekileyo), indlela emiselweyo yendlela yokwenza i-elektroniki kunye nokwenza amaxwebhu, esekwe kwikhathalogu yedatha (i-Datshi taxonomie). Le ikhathalogu iqulathe inkcazo yedatha, enokusetyenziselwa ukwenza iingxelo zemali. Olunye uncedo lwendlela ye-SBR kukuba ayisiyiyo kuphela ukutshintshiselana ngedatha phakathi kwequmrhu kunye neCommer of Commerce eya kwenziwa lula, kodwa, ngenxa yokumiselwa komgangatho, ukutshintshiselana ngedatha nabantu besithathu kuya kuba lula kananjalo. Amashishini amancinci angangenisa iingxelo zonyaka ngombane ngokusebenzisa indlela ye-SBR ukusukela ngo-2007. Kumashishini aphakathi kunye namashishini amakhulu oku kunokwenzeka waziswa ngo-2015.

Ke, nini kwaye ngubani?

Urhulumente wakucacisa ukuba impendulo yalo mbuzo ziimeko “zobukhulu”. Amashishini amancinci aya kunyanzeleka ukuba angenise iingxelo-mali zakhe ngombane nge-SBR ukusuka kunyaka-mali ukuya phambili. Enye indlela, amashishini amancinci athi (ayile kwaye) angenise iingxelo zemali ngokwawo, anethuba lokufaka ingxelo ngenkonzo yasimahla ye-Intanethi - inkonzo "zelf deponeren jaarrekening" -, esebenzayo ukusukela ngonyaka ka-2016. Inkonzo kukuba enye ayizukuthenga isoftware "ehambelana ne-SBR". Amashishini aphakathi aphakathi aya kudinga ukungenisa iinkcazo zemali nge-SBR ukusuka kunyaka-mali ukuya phambili. Kwala mashishini, inkonzo ye-intanethi yexeshana, (eyahlukileyo “ye-opstellen jaarrekening”) iya kwaziswa. Ngale nkonzo, amashishini aphakathi aphakathi anokwenza idrafti yeenkcazo zemali kwifomathi ye-XBRL. Emva koko ezi ngxelo zinokungeniswa kwi-portal ye-Intanethi ("Digipoort"). Oku kuthetha ukuba inkampani ayizukuthenga isoftware “ehambelana ne-SBR” kwangoko. Le nkonzo iya kuba yeyokwexeshana kwaye iya kuthimba emva kweminyaka emihlanu, ukubalwa ukusuka kunyaka we-2014. Akukho sibophelelo kumashishini amakhulu kunye neqela eliphakathi eliphakathi ukuba lifake ingxelo yezemali nge-SBR okwangoku. Kungenxa yokuba la shishini kufuneka lijongane neseti ebanzi kakhulu yeemfuno. Ulindelo kukuba la mashishini aya kuba nethuba lokukhetha phakathi kokugcwalisa nge-SBR okanye ukufayilisha kwifomathi ethile yaseYurophu ukusukela ngo-2017 ukubheka phambili.

Akukho mithetho ngaphandle kokukhetha

Umthetho awuzukubangummiselo ukuba akukho zinto zinokuthatyathwa ukuba zenziwe. Okwesibini, ukuchaneka. Imigaqo emitsha malunga nokugcwaliswa kweengxelo zemali ayisebenzi kwimicimbi yezomthetho nakwiinkampani ezineofisi ebhalisiweyo ngaphandle kweNetherlands, ethi, ngokwesiseko seHandelsregisterbesluit 2008 (iSigqibo soBhaliso soRhwebo ngo-2008), inoxanduva lokufaka amaxwebhu emali. kwiChamber of Commerce, ukuya kuthi ga kuhlobo nendlela la maxwebhu anokuchazwa ngayo kwilizwe leofisi ebhalisiweyo. Ukhetho lwesibini lwenzelwa abakhupheli njengoko kuchaziwe kwinqaku loku-1: 1 le-Wft (Umthetho wokuLawulwa kwezeziMali) kunye neenkxaso zomkhupheli, ukuba aba bazikhuphe ngokwabo. Umkhuphethi nawuphi na umntu onqwenela ukukhupha izinto ezikhuselekileyo okanye anenjongo yokukhupha ukhuseleko.

Amanye amanqaku okuqwalaselwa

Nangona kunjalo, akuphelelanga apho. Imibutho esemthethweni ngokwayo kufuneka ithathele ingqalelo eminye imibandela eyongezelelweyo yokubaluleka. Enye yezi zinto kukuba iqumrhu lezomthetho liya kuhlala linoxanduva lokugcwalisa iinkcazo zemali ngokungqinelana nomthetho. Phakathi kokunye, oku kuthetha ukuba iingxelo zemali kufuneka zikwazi ukudala ukuqonda ukuba umntu unokuvavanya ngokwaneleyo isikhundla sezemali sezinto zomthetho. Ke ndicebisa yonke inkampani ukuba ihlolisise idatha kwiingxelo zemali ngaphambi kokuba ifayilishwe ngalo lonke ixesha. Okokugqibela kodwa kungaphelelanga apho, nikela ingqalelo kwinto yokuba ukwala ukufayilisha ingxelo ngendlela emiselweyo, kuya kuba sisenzo esingesosiseko seWet op de Economische Delicten (Umthetho wezoqoqosho). Endaweni yokuba kube lula, kuye kwaqinisekiswa ukuba iinkcazo zemali ezenziwe ngendlela ye-SBR, zingasetyenziswa yintlanganiso yabanini zabelo ukumisa ezi ngxelo. Ezi akhawunti zinokuxhomekeka kuphicotho zincwadi zobalo-mali ngokwecandelo 2: 393 leKhowudi yeDatshi yaseDatshi.

isiphelo

Ngokwaziswa koMthetho wokufayilwa kwe-elektroniki kwiirejista zorhwebo kunye nesiGqibo esihambelana noko, urhulumente ubonakalise inkqubela entle. Ngenxa yoko, iya kuba yinto enyanzelekileyo kumashishini amancinci naphakathi ukuba afake imali kwi-elektroniki ukusuka kunyaka ka-2016 nango-2017 ngokwahlukeneyo, ngaphandle kokuba inkampani iwela ngaphakathi koluhlu olunye. Izibonelelo zininzi. Okwangoku, ndicebisa zonke iinkampani ukuba zigcine iiwits zazo njengoko uxanduva lokugqibela lusasele kwiinkampani ezinyanzelekileyo ukuba zifayile kwaye njengomlawuli wenkampani, ngokuqinisekileyo awufuni kushiywa ujongene nemiphumela.

Iinkcukacha zoqhagamshelwano

Ukuba unayo nayiphi na imibuzo okanye izimvo emva kokufunda eli nqaku, zive ukhululekile ukunxibelelana mr. UMaxim Hodak, igqwetha-mthetho-kwa- Law & More via maxim.hodak@lawandmore.nl or mr. Tom Meevis, attorney-at-law at Law & More via tom.meevis@lawandmore.nl or call us on +31 (0)40-3690680.

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