Umthetho wokugcwalisa nge-elekhtronikhi kumarejista ezentengiso: uhulumeni uhamba kanjani nezikhathi

Isingeniso

Ukusiza amaklayenti aphesheya anebhizinisi eNetherlands kuyingxenye yokwenza kwami ​​kwansuku zonke. Ngemuva kwakho konke, iNetherlands iyizwe elihle lokuqhuba ibhizinisi kulo, kepha ukufunda ulimi noma ukujwayela izindlela zokuhweba zeDashi ngezinye izikhathi kungaba nzima ezinkampanini zaphesheya. Ngakho-ke, isandla esisizayo sivame ukwaziswa. Ububanzi bosizo lwami luvela ekusizeni emisebenzini eyinkimbinkimbi, ekusizeni ekuxhumaneni nabaphathi beDashi. Muva nje, ngithole umbuzo kwikhasimende ukuthi ngichaze ukuthi yini ngempela eyayishiwo encwadini eyayivela kwiDutch Chamber of Commerce. Le ncwadi elula, noma ibalulekile futhi inemininingwane ethinta into entsha ekugcwalisweni kwezitatimende zezezimali, kungekudala okuzokwenzeka ngogesi. Le ncwadi ibingumphumela wesifiso sikahulumeni sokuhamba nezikhathi, ukusebenzisa imihlomulo yokushintshaniswa kwedatha kagesi nokwazisa ngendlela esezingeni eliphezulu yokusingatha le nqubo ebuya minyaka yonke. Kungakho izitatimende zezezimali kufanele zifakwe ngocingo kusuka ngonyaka wezezimali ka-2016 noma we-2017, njengoba kufakwe kwiWet deponering in handelsregista langs elektronische weg (Umthetho wokugcwalisa ngogesi kumarejista ezentengiso), owethulwe kanye neBesluit elektronische ukudambisa ama-handelsregista (Isinqumo ngokugcwaliswa kwama-elekhthronikhi kumarejista okuhweba); eyokugcina ihlinzeka ngemithetho eyengeziwe enemininingwane. Kukhulunywa nje ngomlomo, kepha yini ngempela le Mithetho nesixazululo?

Isenzo SaseDashi Esenzweni Sokufakwa Kwama-elekthronikhi Kumarejista Wezohwebo- Indlela Uhulumeni Ahamba Ngayo Nangezikhathi

Ngaleso sikhathi nangesikhathi

Phambilini, izitatimende zezezimali zingafakwa eChamber of Commerce ngogesi nangephepha. I-Dutch Civil Code isazazi kakhulu izinhlinzeko ezisuselwa kudiphozi esephepheni. Njengamanje, le ndlela ingabonakala njengephelelwe yisikhathi futhi empeleni ngamangala ukuthi le ntuthuko ayivelanga ngaphambili. Akunzima ukucabanga ukuthi ukufakwa kwezitatimende zezezimali ephepheni kunezinkinga eziningi uma kuqhathaniswa nokufayilwa kombhalo wale mibhalo lapho kubhekwa izindleko nezikhathi zesikhathi. Cabanga ngezindleko zamaphepha nezindleko nesikhathi esidingekayo sokubhala izitatimende zonyaka ephepheni bese uzihambisa - futhi ephepheni - kwiChamber of Commerce, lapho-ke kufanele icubungule le mibhalo ebhaliwe, ingasaphathwa eyezindleko nezindleko ezivelayo lapho uvumela i-accountant ukuthi ihlabe noma iqinisekise lezi zitatimende zezezimali (ezingekho emthethweni). Ngakho-ke, uhulumeni uhlongoza ukusebenzisa "SBR" (amafushane kwi: Umbiko Ojwayelekile Webhizinisi), okuyindlela ejwayelekile yama-elekthronikhi yokwakha nokuthumela imininingwane yezimali kanye nemibhalo, kususelwa kukhathalogi yedatha (i-Dutch taxonomie). Le khathalogu iqukethe izincazelo zemininingwane, ezingasetshenziswa ukudala izitatimende zezezimali. Enye inzuzo yendlela ye-SBR-ukuthi akuwona kuphela ukushintshaniswa kwemininingwane phakathi kwenhlangano neChamber of Commerce okuzocaciswa lula, kepha, ngenxa yokumiswa, ukushintshaniswa kwedatha nabantu besithathu kuzoba lula futhi. Amabhizinisi amancane angavele angenise izitatimende zonyaka nge-elekthronikhi ngokusebenzisa indlela ye-SBR kusukela ngo-2007. Kumabhizinisi aphakathi nendawo nangaphansi lokhu kungenzeka kwethulwe ngonyaka wezi-2015.

Ngakho-ke, nini futhi obani?

Uhulumeni ukubeke kwacaca ukuthi impendulo yalo mbuzo yindaba ejwayelekile yezindaba zosayizi. Amabhizinisi amancane azophoqeleka ukuthi alethe izitatimende zezezimali nge-elekthronikhi nge-SBR kusuka ngonyaka wezimali 2016 kuqhubeke. Njengenye indlela, amabhizinisi amancane a (okubhaliwe futhi) ahambisa izitatimende zezezimali uqobo, angakwazi ukubeka izitatimende ngensizakalo ye-intanethi yamahhala - insizakalo "zelf deponeren jaarrekening" -, esebenza kusukela ngo-2014. insiza ukuthi umuntu ngeke kudingeke athenge isoftware "evumelana ne-SBR". Amabhizinisi aphakathi nendawo azodinga ukuletha izitatimende zezezimali nge-SBR kusuka ngonyaka wezimali ka-2017 kuqhubeke. Futhi kulamabhizinisi kuzokwethulwa insizakalo yesikhashana, nenye i-inthanethi ("opstellen jaarrekening"). Ngalesi sevisi, amabhizinisi asayizi aphakathi angaqamba izitatimende zezezimali ngokwazo ngefomethi ye-XBRL. Ngemuva kwalokho lezi zitatimende zingahanjiswa ngokusebenzisa ingosi ye-inthanethi ("Digipoort"). Lokhu kusho ukuthi i-Corporate ngeke kudingeke ukuthi ithenge isoftware ehambelana ngqo "ne-SBR". Le nsizakalo izoba yinto yesikhashana nje futhi izobamba ngemuva kweminyaka emihlanu, ibalwe kusukela ngonyaka we-2017. Akunasibopho ngamabhizinisi amakhulu nezinhlaka zamaqembu aphakathi nendawo ukufaka amafayela wezimali nge-SBR kuze kube manje. Lokhu kungenxa yokuthi la mabhizinisi kufanele abhekane nesethi yezidingo eziyinkimbinkimbi kakhulu. Okulindelekile ukuthi la mabhizinisi azothola ithuba lokukhetha phakathi kokugcwalisa nge-SBR noma ukufayila ngendlela ethile yaseYurophu ukusuka ngo-2019 kuye phambili.

Ayikho imithetho ngaphandle kokukhetha

Umthetho wawungeke ube umthetho uma kungekho okuhlukile okufanele kwenziwe. Okwesibili, ukucaca. Imithetho emisha emayelana nokugcwaliswa kwezitatimende zezezimali ayisebenzi ezinhlanganweni zezomthetho nasezinkampanini ezinehhovisi elibhalisiwe ngaphandle kweNetherlands, okuthi, ngesisekelo seHelselsregisterbesluit 2008 (Commerce Register Resolution 2008), isibopho sokufaka imibhalo yezimali eChamber of Commerce, kuze kufinyelele nasefomini lapho le mibhalo kufanele idalulwe khona ezweni lehhovisi elibhalisiwe. Ukukhishwa kwesibili kwenzelwa abakhipha njengoba kuchaziwe kumbhalo 1: 1 we-Wft (Financial Supervision Act) kanye nezinkampani ezihlinzekayo, uma ngabe laba bezikhipha bona uqobo. Okhishwa yinoma ngubani ofisa ukukhipha izibambiso noma ohlose ukukhipha ukuphepha.

Amanye amaphuzu wokunakwa

Noma kunjalo, akupheleli lokho. Izinhlangano zomthetho ngokwazo zidinga ukuqaphela ezinye izici ezengeziwe zokubaluleka. Enye yalezi zinto ukuthi inhlangano yomthetho izohlala inomthwalo wokugcwaliswa kwezitatimende zezezimali ngokuya komthetho. Phakathi kokunye, lokhu kusho ukuthi izitatimende zezezimali kufanele zikwazi ukudala ukuqonda ukuthi umuntu angakwazi ukuhlola ngokwanele isikhundla sezimali sebhizinisi elisemthethweni. Ngakho-ke ngaluleka yonke inkampani ukuthi ihlole ngokucophelela idatha kwizitatimende zezezimali ngaphambi kokuthi ifakwe ngaso sonke isikhathi. Okokugcina, naka iqiniso lokuthi ukwenqaba ukufaka izitatimende ngendlela enqunyiwe, kuzoba yicala ngesisekelo seWet op de Economische Delicten (Umthetho Wokulimaza Kwezomnotho). Esikhundleni salokho, kuqinisekisiwe ukuthi izitatimende zezimali ezenziwe nge-SBR-indlela, zingasetshenziswa ngumhlangano wabaninimasheya ukuthola lezi zitatimende. Lawa ma-akhawunti futhi angaba ngaphansi kokucwaningwa kwamabhuku ezimali ngokuya nge-athikili 2: 393 yeKhodi Yezwe YaseDashi.

Isiphetho

Ngokwazisa koMthetho wokufayilwa kwama-elekhtronikhi kumarejista ezentengiso kanye nesisombululo esihambisanayo, uhulumeni ukhombise intuthuko enhle. Ngenxa yalokhu, kuzoba yisibopho kumabhizinisi amancane naphakathi nendawo ukufaka izitatimende zezezimali nge-elektroniki kusukela ngonyaka we-2016 nowe-2017 ngokulandelana, ngaphandle kokuthi inkampani ingena ngaphansi kolunye lokungafani. Izinzuzo ziningi. Futhi, ngaluleka zonke izinkampani ukuthi zigcine ama -itsithi wazo njengoba umthwalo wokugcina usaphethe izinkampani ezibophezelwe ukufaka ifayili ngokwazo nanjengoqondisi wenkampani, ngokuqinisekile awufuni ukusala ubhekene nemiphumela.

Contact

Uma kwenzeka uneminye imibuzo noma ukuphawula ngemuva kokufunda le ndatshana, zizwe ukhululekile ukuxhumana noMnu. UMaxim Hodak, ummeli-womthetho ku- 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.

Ungahlukıselana