{"id":6680,"date":"2022-01-10T16:26:19","date_gmt":"2022-01-10T14:26:19","guid":{"rendered":"https:\/\/ceccarteleorman.ro\/ro\/?p=6680"},"modified":"2022-01-10T16:26:19","modified_gmt":"2022-01-10T14:26:19","slug":"noi-proceduri-de-colectare-a-creantelor-bugetare-reprezentand-tva-datorata-de-contribuabilii-care-aplica-regimurile-speciale-prevazute-de-art-314-art-315-si-art-315%c2%b2-din-legea-nr-227-2015-pr","status":"publish","type":"post","link":"https:\/\/ceccarteleorman.ro\/ro\/noi-proceduri-de-colectare-a-creantelor-bugetare-reprezentand-tva-datorata-de-contribuabilii-care-aplica-regimurile-speciale-prevazute-de-art-314-art-315-si-art-315%c2%b2-din-legea-nr-227-2015-pr\/","title":{"rendered":"Noi proceduri de colectare a crean\u021belor bugetare reprezent\u00e2nd TVA datorat\u0103 de contribuabilii care aplic\u0103 regimurile speciale prev\u0103zute de art. 314, art. 315 \u0219i art. 315\u00b2 din Legea nr. 227\/2015 privind 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-69e62d4ab254d\" class=\"fw-col-sm-12 tf-sh-4734b88f30bdd6618486ed94b22da3d7\" >\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-69e62d4ab28a1\" class=\"fw-col-sm-12 tf-sh-ce0f129056b43d1e3aefeadd2bf2abc7\" >\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-7b9feaf887331b1800eeda0656272c5c \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">\u00cen<\/span>\u00a0<span class=\"stk-highlight\">Monitorul Oficial nr. 27 din 10 ianuarie 2022<\/span>\u00a0<span class=\"stk-highlight\">a fost publicat\u00a0<em>OPANAF nr. 10\/2022<\/em>\u00a0<em>pentru aprobarea unor proceduri de colectare a crean\u021belor bugetare reprezent\u00e2nd TVA datorat\u0103 de contribuabilii care aplic\u0103 regimurile speciale prev\u0103zute de art. 314, art. 315 \u0219i art. 315\u00b2<\/em>\u00a0<em>din Legea nr. 227\/2015 privind Codul fiscal<\/em>. Potrivit Referatului de aprobare a actului normativ, prin OUG nr. 59\/2021 pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, au fost transpuse \u00een legisla\u021bia na\u021bional\u0103 o serie de prevederi comunitare viz\u00e2nd anumite obliga\u021bii privind taxa pe valoarea ad\u0103ugat\u0103 pentru prest\u0103rile de servicii \u0219i v\u00e2nz\u0103rile de bunuri la distan\u021b\u0103 \u0219i anumite livr\u0103ri interne de bunuri, \u00een contextul pandemiei COVID-19. Prin respectiva OUG, \u00eentre altele, au fost modificate \u0219i completate \u0219i prevederile art. 314 din Codul fiscal referitoare la \u201eRegimul special pentru servicii prestate de persoane impozabile nestabilite \u00een Uniunea European\u0103\u201d \u0219i ale art. 315 din Codul fiscal privind \u201eRegimul special pentru v\u00e2nz\u0103rile intracomunitare de bunuri la distan\u021b\u0103, pentru livr\u0103rile de bunuri interne efectuate de interfe\u021bele electronice care faciliteaz\u0103 aceste livr\u0103ri \u0219i pentru serviciile prestate de persoane impozabile stabilite \u00een Uniunea European\u0103, dar nu \u00een statul membru de consum\u201d. De asemenea, a fost introdus un articol nou, art. 315\u00b2 referitor la \u201eRegimul special pentru v\u00e2nzarea la distan\u021b\u0103 de bunuri importate din teritorii ter\u021be sau \u021b\u0103ri ter\u021be\u201d. \u00cen acest context, a fost necesar\u0103 elaborarea unor proceduri de colectare a crean\u021belor bugetare reprezent\u00e2nd TVA datorat\u0103 de contribuabilii care aplic\u0103 regimurile speciale prev\u0103zute de art. 314, art. 315 \u0219i art. 315<sup>2\u00a0<\/sup>din Legea nr. 227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare.<\/span><\/p>\n<p><span class=\"stk-highlight\">Astfel, prin OPANAF nr. 10\/2022 se reglementeaz\u0103,\u00a0 at\u00e2t \u00een situa\u021bia \u00een care Rom\u00e2nia este\u00a0<em>stat membru de \u00eenregistrare<\/em>, c\u00e2t \u0219i \u00een situa\u021bia \u00een care Rom\u00e2nia este\u00a0<em>stat membru de consum<\/em>, urm\u0103toarele proceduri:<\/span><\/p>\n<p><span class=\"stk-highlight\">\u2666 Procedura de eviden\u021biere \u0219i plat\u0103 a sumelor reprezent\u00e2nd TVA datorat\u0103 de contribuabilii care utilizeaz\u0103 regimurile speciale;<\/span><\/p>\n<p><span class=\"stk-highlight\">\u2666 Procedura de restituire a sumelor reprezent\u00e2nd TVA pl\u0103tit\u0103 \u00een plus de contribuabilii care utilizeaz\u0103 regimurile speciale.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-proceduri-de-colectare-a-creantelor-bugetare-reprezentand-tva-datorata-de-contribuabilii-care-aplica-regimurile-speciale-prevazute-de-art-314-art-315-si-art-315-din-legea-nr-227-2015-privind-codul-fiscal-s13920\/\" 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\u00a0Monitorul Oficial nr. 27 din 10 ianuarie 2022\u00a0a fost publicat\u00a0OPANAF nr. 10\/2022\u00a0pentru aprobarea unor proceduri de colectare a crean\u021belor bugetare reprezent\u00e2nd TVA datorat\u0103 de contribuabilii care aplic\u0103 regimurile speciale prev\u0103zute de art. 314, art. 315 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-6680","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\/6680","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=6680"}],"version-history":[{"count":2,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/6680\/revisions"}],"predecessor-version":[{"id":6683,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/posts\/6680\/revisions\/6683"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media\/6681"}],"wp:attachment":[{"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/media?parent=6680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/categories?post=6680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarteleorman.ro\/ro\/wp-json\/wp\/v2\/tags?post=6680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}