Icho chiitiko pane zvemagetsi maficha mune ezvekutengeserana marejista: mafambiro anoita hurumende nenguva

ziviso

Kubatsira vatengi vepasi rese vane bhizinesi muNetherlands ndechimwe chezvinhu zvangu zvezuva nezuva. Mushure mezvose, Netherlands inyika huru kuitisa bhizinesi mukati, asi kudzidza mutauro kana kujairana nemaitiro echiDutch ebhizinesi anogona kune dzimwe nguva kunetsa kumakambani ekunze. Naizvozvo, ruoko runobatsira runowanzokosheswa. Kukura kwekubatsirwa kwangu kunobva pakubatsira mumabasa akaoma, kuenda mukubatsira mukukurukurirana nevatungamiriri veDutch. Munguva pfupi yapfuura, ini ndakagamuchira mubvunzo kubva kune mutengi kuti utsanangure zvakanyatsotsanangurwa mutsamba yakabva kuDutch Chamber of Commerce. Iri rakareruka, asi richikosha uye riine ruzivo rinetsamba nyowani mukuisa kwemashoko ezvemari, izvo zvichazokwanisika zvichingoitika zvemagetsi. Tsamba iyi yakave nekuda kwekuda kwehurumende kufamba pamwe nenguva, kushandisa zvakanakira zvemagetsi kuchinjanisa dhata uye kuburitsa nzira yakagadzikana yekubata ino gore ino kudzokorora maitiro. Ndokusaka zvinyorwa zvemari zvichifanirwa kuiswa mumagetsi kubva pagore rezvemari 2016 kana 2017, sezvakaverengerwa muWet deponering mune handelsregista langs elektronische weg (Mutemo pamusoro pefaira yemagetsi mumabhizimusi ekutengesa), iyo yakaunzwa pamwe neBesluit elektronische deponering handelsregista (Kugadzirisa pamaficha emagetsi mune zvekutengesa marejista); iyo yekupedzisira ichipa yekuwedzera, mitemo yakazara. Kwakanaka kwazvo muromo, asi chii chaizvo chinobata chiitwa ichi uye Chisarudzo?

ChiDutch chiitiko Pamagetsi Ekunyora Muzvinyoreso Zvekunyoreswa- Kuita Kwainoita Hurumende NeNguva

Ipapo uye ikozvino

Pakutanga, zvinyorwa zvemari zvaigona kuiswa kuChamber of Commerce zvese nemagetsi uye papepa. Iyo Dutch Civil Code ichiri kuziva zvakanyanya zvawanikwa zvichienderana nekuiswa papepa. Parizvino, nzira iyi inogona kuoneka seyakapfuura uye ini ndakanga ndichitoshamiswa kuti kukura uku hakuna kuitika pakutanga. Izvo hazvina kuomeswa kufungidzira kuti kuiswa kwemashoko ezvemari papepa kune zvakawanda zvakashata zvichienzaniswa nekufiritira kwemagetsi zvinyorwa izvi kana uchitarisa kubva pamutengo uye nenguva yekuona. Funga nezvemubhadharo wepepa uye mutengo uye nguva inodiwa kuisa zvirevo zverunyorwa pabepa uye kuzviisa - zvakare pabepa - kune Chamber of Commerce, iyo inofanirwa kugadzirisa aya manyoro akanyorwa, pasina kana kutaura nezve nguva nemitengo inomuka. paunorega mubhuku remari kunyora kana kuisimbisa aya (asina-kumira-mirau) zvirevo zvemari. Naizvozvo, hurumende yakakurudzira kushandisa “SBR” (ipfupi ye: Bhizinesi Guru Ripoti), iri yakagadziriswa nzira yemagetsi yekugadzira uye kutumira ruzivo rwemari uye magwaro, zvichienderana nekodhi yedata (iyo Danish taxonomie). Iyi katalog ine tsanangudzo yedata, iyo inogona kushandiswa kugadzira zvirevo zvemari. Imwezve mukana weSBR-nzira ndeyekuti kwete chete kuchinjana kwe data pakati pekambani neChamber of Commerce kucharerudzwa, asi, nekuda kwekumira, kuchinjana kwe data nevanhu vechitatu kuchava nyore zvakare. Makambani madiki anogona kutotumira zvirevo zvegore nemagetsi kuburikidza nekushandisa iyo SBR-nzira kubva 2007. Kune mabhizinesi epakati nepakati uye makuru mabhizimusi mukana uyu wakaunzwa muna 2015.

Saka, riini uye kunaani?

Hurumende yakajekesa kuti mhinduro kumubvunzo uyu inyaya yakafanana neye “zvinhu zvehukuru”. Mabhizinesi madiki achasungirwa kuendesa zvirevo zvemari nenzira yemagetsi kuburikidza neSBR kubva pagore remari 2016 zvichikwira. Senge imwe nzira, mabhizinesi madiki ayo (kunyora uye) kuendesa zvinyorwa zvemari ivo pachavo, vane mukana wekuisa zvirevo kuburikidza nebasa remahara repamhepo - sevhisi "zelf deponeren jaarrekening" -, irikushanda kubvira 2014. sevhisi ndeyekuti imwe haizofaniri kutenga software iyo iri "SBR-inoenderana". Mabhizimusi epakati nepakati anofanirwa kuendesa zvirevo zvemari kuburikidza neSBR kubva pagore remari 2017 zvichikwira. Zvakare kumabhizinesi aya, kwenguva pfupi, imwe sevhisi yepamhepo (“opstellen jaarrekening”) ichaunzwa. Kuburikidza nebasa iri, mabhizinesi epakati anokwanisa kunyora zvinyorwa zvemari muXBRL-fomati. Pashure pezvo zvirevo izvi zvinogona kuiswa kuburikidza online online ("Digipoort"). Izvi zvinoreva kuti kambani haizofaniri kutenga “SBR-inoenderana” software ipapo. Iyi sevhisi ichave yenguva pfupi uye ichatora mushure memakore mashanu, kuverenga kubva muna 2017. Iko hakuna chisungo kumabhizinesi makuru uye epakati-siki mapoka ezviumbwa kuti aise zvirevo zvemari kuburikidza neSBR zvakadaro. Izvi zvinodaro nekuti aya mabhizinesi anofanirwa kubata pamwe neyakaomesesa seti yezvinodiwa. Tarisiro ndeyekuti aya mabhizinesi ave nemukana wekusarudza pakati pekuisa faira kuburikidza neSBR kana kusefa kuburikidza neimwe fomu yeEurope kubva muna 2019 zvichienda mberi.

Hapana mitemo isina kusaririra

Mutemo waisazove mutemo kana pasina chakasarudzika chinofanirwa kuitwa. Chechipiri, kuve akajeka. Mitemo mitsva ine chekuita nekuisa faira kwezita rezvemari haishandi kumasangano epamutemo nemakambani ane hofisi yakanyoreswa kunze kweNetherlands, iyo, pamusoro peHolelsregisterbesluit 2008 (Commerce Register Resolution 2008), inosungirwa kufaira zvinyorwa zvemari. kuChamber of Commerce, kusvika pari uye nenzira umo magwaro aya anofanira kuburitswa munyika yehofisi yakanyoreswa. Kusarudzika kwechipiri kunoitirwa vanopa sezvakatsanangurwa kuchinyorwa 1: 1 cheWft (Financial Supervision Act) nemakopi eanoburitsa, kana izvi zviwanikwa ivo pachavo. Anoburitsa ndiye chero munhu anoda kuburitsa chengetedzo kana anotarisira kuburitsa chengetedzo.

Dzimwe pfungwa dzekutarisisa

Zvakadaro, izvo handizvo chete. Masangano epamutemo ivo pachavo vanofanirwa kucherechedza zvimwe zvekuwedzera kukosha. Chimwe chezvinhu izvi inyaya yekuti bhizinesi repamutemo richaramba riine mhosva yekuisa faindi yemari zvinoenderana nemutemo. Pakati pevamwe, izvi zvinoreva kuti zvirevo zvemari zvinofanirwa kugona kugadzira nzwisiso yekuti munhu anogona kuongororwa zvakakwana mamiriro emari ebumbiro remutemo. Ini saka ndinopa zano kambani yega yega kunyatsoongorora dhata mumashoko ezvemari vasati vaiswa mudare nguva dzese. Chekupedzisira asi chisiri chidiki, teerera kune chokwadi chekuti kuramba kuisa zvirevo nenzira sezvakarairwa, ichaita mhosva pahwaro hweWet op de Economische Delicten (Economic Offense Act). Pane kudaro zvakanak, zvakasimbiswa kuti zvirevo zvemari zvakagadzirwa kuburikidza ne SBR-nzira, inogona kushandiswa nemusangano wemasheya kusimudzira zvirevo izvi. Aya maakaunzi anogona zvakare kuve pasi pekuongororwa neaka accountant zvichienderana nechinyorwa 2: 393 yeDutch Civil Code.

mhedziso

Nekuiswa kweMutemo pachifaira chemagetsi mumabhizimusi ekutengeserana pamwe neRisarudzo yakabatana, hurumende yakaratidza chidimbu chakanaka chekuenderera mberi. Nekuda kweizvozvo, ichave inomanikidzwa kune emabhizinesi madiki uye epakati kuchengetedza zvinyorwa zvemari nenzira yemagetsi kubva makore 2016 na 2017 zvakateerana, kunze kwekunge kambani ikawira mukati mechikamu cheimwe chekubvisa. Zvakanakira zvacho zvakawanda. Zvakadaro, ini ndinorayira makambani ese kuti achengetedze wits yavo sezvo mutoro wekupedzisira uchizorora nemakambani-e-faira makambani ivo pachavo uye semutungamiriri wekambani, iwe zvechokwadi haudi kusiiwa uchitarisana nemhedzisiro.

udza mashoko

Kana iwe uine chero imwe mibvunzo kana hurukuro mushure mekuverenga ichi chinyorwa, inzwa wakasununguka kubata mr. Maxim Hodak, Gweta-pa-mutemo pa 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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