{"id":6636,"date":"2022-01-05T08:12:43","date_gmt":"2022-01-05T06:12:43","guid":{"rendered":"https:\/\/ceccarteleorman.ro\/ro\/?p=6636"},"modified":"2022-01-05T08:12:43","modified_gmt":"2022-01-05T06:12:43","slug":"plafoane-valorice-pentru-anul-2022","status":"publish","type":"post","link":"https:\/\/ceccarteleorman.ro\/ro\/plafoane-valorice-pentru-anul-2022\/","title":{"rendered":"Plafoane valorice pentru anul 2022"},"content":{"rendered":"
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CECCAR<\/strong><\/a>
Conf. univ. dr.\u00a0<\/span>Marcel\u00a0VULPOI<\/strong><\/a>,\u00a0expert contabil
Reprezentant al CECCAR \u00een VAT Expert Group<\/span><\/p>\n

1. Plafonul privind obliga\u021bia \u00eenregistr\u0103rii \u00een scopuri de TVA<\/span><\/strong><\/p>\n

Cadrul legal: art. 310 alin. 2-4 din Legea nr. 227\/2015 privind Codul fiscal<\/span><\/p>\n

\u201e(2) Cifra de afaceri care serve\u0219te drept referin\u021b\u0103 pentru aplicarea alin. (1) este constituit\u0103 din valoarea total\u0103, exclusiv taxa \u00een situa\u021bia persoanelor impozabile care solicit\u0103 scoaterea din eviden\u021ba persoanelor \u00eenregistrate \u00een scopuri de TVA, a livr\u0103rilor de bunuri \u0219i a prest\u0103rilor de servicii efectuate de persoana impozabil\u0103\u00a0\u00een cursul unui an calendaristic<\/u><\/strong>, taxabile sau, dup\u0103 caz, care ar fi taxabile dac\u0103 nu ar fi desf\u0103\u0219urate de o mic\u0103 \u00eentreprindere, a opera\u021biunilor rezultate din activit\u0103\u021bi economice pentru care locul livr\u0103rii\/prest\u0103rii se consider\u0103 ca fiind \u00een str\u0103in\u0103tate, dac\u0103 taxa ar fi deductibil\u0103, \u00een cazul \u00een care aceste opera\u021biuni ar fi fost realizate \u00een Rom\u00e2nia conform\u00a0<\/span><\/em>art. 297<\/em><\/a>\u00a0alin. (4) lit. b), a opera\u021biunilor scutite cu drept de deducere \u0219i, dac\u0103 nu sunt accesorii activit\u0103\u021bii principale, a opera\u021biunilor scutite f\u0103r\u0103 drept de deducere prev\u0103zute la<\/span>\u00a0<\/em>art. 292<\/em><\/a>\u00a0alin. (2) lit. a), b), e) \u0219i f). Prin excep\u021bie, nu se cuprind \u00een cifra de afaceri prev\u0103zut\u0103 la alin. (1), dac\u0103 sunt accesorii activit\u0103\u021bii principale, livr\u0103rile de active fixe corporale, astfel cum sunt definite la<\/span>\u00a0<\/em>art. 266<\/em><\/a>\u00a0alin. (1) pct. 3, \u0219i livr\u0103rile de active necorporale, efectuate de persoana impozabil\u0103.<\/span><\/em><\/p>\n

(3) Persoana impozabil\u0103 care \u00eendepline\u0219te condi\u021biile prev\u0103zute la alin. (1) pentru aplicarea regimului special de scutire poate opta oric\u00e2nd pentru aplicarea regimului normal de tax\u0103. Persoana impozabil\u0103 care realizeaz\u0103 \u00een cursul unui an calendaristic exclusiv opera\u021biuni scutite f\u0103r\u0103 drept de deducere conform<\/span>\u00a0<\/em>art. 292<\/em><\/a>\u00a0nu se consider\u0103 c\u0103 dep\u0103\u0219e\u0219te plafonul prev\u0103zut la alin. (1).<\/span><\/em><\/p>\n

(4) O persoan\u0103 impozabil\u0103 nou-\u00eenfiin\u021bat\u0103 poate beneficia de aplicarea regimului special de scutire, dac\u0103 la momentul \u00eenceperii activit\u0103\u021bii economice declar\u0103 o cifr\u0103 de afaceri anual\u0103 estimat\u0103, conform alin. (2), sub plafonul de scutire \u0219i nu opteaz\u0103 pentru aplicarea regimului normal de taxare, conform alin. (3).\u201d<\/span><\/em><\/p>\n

Concluzie: Nu se recalculeaz\u0103 plafonul \u00een func\u021bie de num\u0103rul de luni de activitate<\/strong>.<\/span><\/p>\n

Cite\u0219te mai multe \u00een\u00a0CECCAR 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":"

CECCARConf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabilReprezentant al CECCAR \u00een VAT Expert Group 1. Plafonul privind obliga\u021bia \u00eenregistr\u0103rii \u00een scopuri de TVA Cadrul legal: art. 310 alin. 2-4 din Legea nr. 227\/2015 privind Codul fiscal \u201e(2) Cifra de […]<\/p>\n","protected":false},"author":7,"featured_media":6637,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-6636","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\/6636","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=6636"}],"version-history":[{"count":2,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/6636\/revisions"}],"predecessor-version":[{"id":6639,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/6636\/revisions\/6639"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media\/6637"}],"wp:attachment":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media?parent=6636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/categories?post=6636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/tags?post=6636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}