Am intalnit in practica situatia unei societati al carei parcurs in materie de T.V.A. poate fi rezumat astfel: infiintata in anul 2011, societatea a optat sa aplice regimul special de scutire pentru intreprinderile mici, conform prevederilor art. 152 (310 NCF) din Codul Fiscal.<\/p>\n
In luna noiembrie 2012, cifra de afaceri realizata de companie a depasit echivalentul in lei al sumei\u00a0de 65.000 euro, respectiv 220.000 lei (300.000 lei in prezent), motiv pentru care societatea a fost obligata sa se inregistreze in scopuri de T.V.A., conform prevederilor art. 152 (310 NCF) alin. (6).<\/p>\n
Asadar, pe parcursul anului 2013 societatea a fost obligata sa aplice T.V.A. la operatiunile impozabile\u00a0realizate si sa\u00a0conduca evidente contabile si fiscale pentru T.V.A.<\/p>\n
In anul 2013, cifra de afaceri realizata din operatiuni impozabile ce intra sub sfera de aplicare a taxei a fost sub plafonul de scutire, respectiv sub suma de 220.000 lei (actualmente 300.000 lei).<\/p>\n
In luna februarie 2014,\u00a0in\u00a0conformitate cu prevederile\u00a0art. 152 (310 NCF) alin. (1) si (7), societatea hotaraste sa solicite\u00a0scoaterea din evidenta persoanelor\u00a0inregistrate in scopuri\u00a0de T.V.A. conform art. 153 (316 NCF).<\/p>\n
Exista opinii conform carora, o persoana impozabila\u00a0devenita platitoare\u00a0de T.V.A. ca urmare a depasirii plafonului de 220.000 lei (300.000 lei in prezent) nu mai poate solicita niciodata scoaterea din evidenta persoanelor inregistrate in scopuri de T.V.A., asociatului\/asociatilor recomandandu-i-se\/recomandandu-li-se\u00a0infiintarea unei noi companii.<\/p>\n
Avand in vedere prevederile art. 152 (310 NCF) alin. (7) conform carora: “Persoana impozabila inregistrata in scopuri de TVA conform art. 153 (316 NCF) care in cursul anului calendaristic precedent nu depaseste plafonul de scutire prevazut la alin. (1) poate solicita scoaterea din evidenta persoanelor inregistrate in scopuri de TVA conform art. 153 (316 NCF) in vederea aplicarii regimului special de scutire, cu conditia ca la data solicitarii sa nu fi depasit plafonul de scutire pentru anul \u00een curs. Solicitarea se poate depune la organele fiscale competente intre data de 1 si 10 a fiecarei luni urmatoare perioadei fiscale aplicate de persoana impozabila in conformitate cu prevederile art. 156^1 (322 NCF). Anularea va fi valabila de la data comunicarii deciziei privind anularea inregistrarii in scopuri de TVA (…)”, consideram ca, pe parcursul\u00a0existentei sale,\u00a0orice societate poate opta ori de cate ori doreste\u00a0pentru\u00a0scoaterea din evidenta persoanelor inregistrate in scopuri de\u00a0T.V.A., cu conditia indeplinirii celor doua\u00a0prevederi mentionate anterior, respectiv \u00een cursul anului calendaristic precedent sa\u00a0nu fi\u00a0depasit plafonul de scutire de 220.000 lei (300.000 lei in prezent) si la data solicitarii sa nu fi depasit plafonul de scutire pentru anul \u00een curs (calculat proportional).<\/p>\n","protected":false},"excerpt":{"rendered":"
Am intalnit in practica situatia unei societati al carei parcurs in materie de T.V.A. poate fi rezumat astfel: infiintata in […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":26,"menu_order":100,"comment_status":"open","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-400","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/pages\/400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=400"}],"version-history":[{"count":5,"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/pages\/400\/revisions"}],"predecessor-version":[{"id":869,"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/pages\/400\/revisions\/869"}],"up":[{"embeddable":true,"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/pages\/26"}],"wp:attachment":[{"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}