{"id":5485,"date":"2021-07-02T08:23:06","date_gmt":"2021-07-02T06:23:06","guid":{"rendered":"https:\/\/ceccarteleorman.ro\/ro\/?p=5485"},"modified":"2021-07-02T08:23:06","modified_gmt":"2021-07-02T06:23:06","slug":"modificari-la-codul-fiscal","status":"publish","type":"post","link":"https:\/\/ceccarteleorman.ro\/ro\/modificari-la-codul-fiscal\/","title":{"rendered":"Modific\u0103ri la Codul fiscal"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e09a8da2d87\" class=\"fw-col-sm-12 tf-sh-5f4046c3001f6abd28c31a68631cd5fb\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n<div class=\"fw-row\">\n\t<div id=\"column-69e09a8da32e1\" class=\"fw-col-sm-12 tf-sh-9425ead7874a6f16344968dd9b0d721e\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-56446df86b4d1b34cc38f02da5ddd33e \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"ugb-highlight\">\u00cen Monitorul Oficial nr. 630 din 28 iunie 2021 a fost publicat\u0103<\/span>\u00a0<a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/243830\" target=\"_blank\" rel=\"noreferrer noopener\">OUG nr. 59\/2021<\/a>\u00a0<span class=\"ugb-highlight\">pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal. Actul normativ transpune prevederile:\u00a0<strong>\u2666<\/strong>\u00a0Art. 2 \u0219i 3 din Directiva (UE) 2017\/2455 a Consiliului din 5 decembrie 2017 de modificare a Directivei 2006\/112\/EC \u0219i a Directivei 2009\/132\/CE \u00een ceea ce prive\u0219te anumite obliga\u021bii privind TVA pentru prest\u0103rile de servicii \u0219i v\u00e2nz\u0103rile de bunuri la distan\u021b\u0103, astfel cum a fost modificat\u0103 prin Decizia (UE) 2020\/1109 a Consiliului din 20 iulie 2020 de modificare a Directivelor (UE) 2017\/2455 \u0219i (UE) 2019\/1995 \u00een ceea ce prive\u0219te datele de transpunere \u0219i aplicare, ca r\u0103spuns la pandemia de COVID-19;\u00a0<strong>\u2666\u00a0<\/strong>Directivei (UE) 2019\/1995 a Consiliului din 21 noiembrie 2019 de modificare a Directivei 2006\/112\/CE \u00een ceea ce prive\u0219te dispozi\u021biile referitoare la v\u00e2nz\u0103rile de bunuri la distan\u021b\u0103 \u0219i anumite livr\u0103ri interne de bunuri, cu modific\u0103rile \u0219i complet\u0103rile ulterioare.<\/span><\/p>\n<p><span class=\"ugb-highlight\">\u00cen acest context, potrivit Notei de fundamentare, actul normativ are \u00een vedere, \u00een principal, urm\u0103toarele:<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u25aa<\/strong>\u00a0Introducerea conceptului de \u201ev\u00e2nzare la distan\u021b\u0103 de bunuri importate din teritorii ter\u021be sau \u021b\u0103ri ter\u021be\u201d;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u25aa\u00a0<\/strong>Clarificarea defini\u021biei v\u00e2nz\u0103rii de bunuri la distan\u021b\u0103, astfel \u00eenc\u00e2t s\u0103 reias\u0103 faptul c\u0103 se aplic\u0103 \u0219i atunci c\u00e2nd bunurile sunt transportate sau expediate \u00een contul furnizorului, inclusiv atunci c\u00e2nd furnizorul intervine \u00een mod indirect \u00een transportul sau expedierea bunurilor;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u25aa\u00a0<\/strong>Desemnarea interfe\u021belor electronice cum sunt o pia\u021b\u0103 online, o platform\u0103, un portal sau alte mijloace similare, care faciliteaz\u0103 v\u00e2nzarea la distan\u021b\u0103 de bunuri importate din teritorii ter\u021be sau \u021b\u0103ri ter\u021be \u00een loturi cu o valoare intrinsec\u0103 de maximum 150 euro, precum \u0219i livrarea de bunuri \u00een Comunitate de c\u0103tre o persoan\u0103 impozabil\u0103 nestabilit\u0103 \u00een Comunitate c\u0103tre o persoan\u0103 neimpozabil\u0103, drept persoane impozabile care au primit \u0219i au livrat ele \u00eensele bunurile respective;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u25aa\u00a0<\/strong>Modificarea locului livr\u0103rii \u00een cazul v\u00e2nz\u0103rilor intracomunitare de bunuri la distan\u021b\u0103, \u00een sensul c\u0103 acesta va fi considerat locul \u00een care se afl\u0103 bunurile \u00een momentul \u00een care se \u00eencheie expedierea sau transportul bunurilor c\u0103tre client;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u25aa\u00a0<\/strong>Introducerea de prevederi referitoare la locul livr\u0103rii \u00een cazul v\u00e2nz\u0103rilor la distan\u021b\u0103 de bunuri importate din teritorii ter\u021be sau \u021b\u0103ri ter\u021be, respectiv:<\/span><\/p>\n<p><span class=\"ugb-highlight\">\u2013 atunci c\u00e2nd bunurile sunt importate \u00eentr-un alt stat membru dec\u00e2t cel \u00een care se \u00eencheie transportul bunurilor c\u0103tre client, locul este considerat a fi unde se afl\u0103 bunurile \u00een momentul \u00een care se \u00eencheie transportul acestora c\u0103tre client;<\/span><\/p>\n<p><span class=\"ugb-highlight\">\u2013 atunci c\u00e2nd bunurile sunt importate \u00een statul membru \u00een care se \u00eencheie transportul bunurilor c\u0103tre client, locul este considerat a fi statul membru respectiv, cu condi\u021bia ca TVA pentru aceste bunuri s\u0103 fie declarat\u0103 \u00een cadrul regimului special de import;<\/span><\/p>\n<p><span class=\"ugb-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/modificari-la-codul-fiscal-s12138\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 630 din 28 iunie 2021 a fost publicat\u0103\u00a0OUG nr. 59\/2021\u00a0pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal. Actul normativ transpune prevederile:\u00a0\u2666\u00a0Art. 2 \u0219i 3 din Directiva (UE) 2017\/2455 a [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5486,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-5485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/5485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/comments?post=5485"}],"version-history":[{"count":2,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/5485\/revisions"}],"predecessor-version":[{"id":5488,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/5485\/revisions\/5488"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media\/5486"}],"wp:attachment":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media?parent=5485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/categories?post=5485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/tags?post=5485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}