{"id":65,"date":"2013-11-09T07:11:47","date_gmt":"2013-11-09T07:11:47","guid":{"rendered":"http:\/\/smartbizconsulting.ro\/?page_id=65"},"modified":"2014-02-16T15:44:44","modified_gmt":"2014-02-16T15:44:44","slug":"tva-la-incasare","status":"publish","type":"page","link":"https:\/\/smartbizconsulting.ro\/?page_id=65","title":{"rendered":"TVA la incasare"},"content":{"rendered":"<p><strong>Informa\u0163ii utile despre sistemul TVA-ului la \u00eencasare aplicabil \u00eencep\u00e2nd cu 01-01-2013<\/strong><\/p>\n<p><em>(valabil pana la 31-12-2013, data intrarii in vigoare a O.U.G. nr. 111 din 2013)<\/em><\/p>\n<div><\/div>\n<div><\/div>\n<div>1. Persoanele vizate<\/div>\n<div>Societ\u0103\u0163ile \u00eenregistrate \u00een scopuri de TVA, a c\u0103ror cifra de afaceri realizat\u0103 \u00een anul precedent NU dep\u0103\u015fe\u015fte suma de 2.250.000 lei aplic\u0103, \u00eencep\u00e2nd cu 01-01-2013, sistemul TVA-ului la \u00eencasare.<\/div>\n<div>Totusi, m\u0103sura afecteaz\u0103 \u00een mod direct \u015fi pe cei care nu vor aplica acest sistem.<\/div>\n<div><\/div>\n<div>2. Sistemul TVA la \u00eencasare, pe scurt<\/div>\n<div>Societ\u0103\u0163ile care vor aplica sistemul TVA-ului la \u00eencasare vor fi obligate s\u0103 pl\u0103teasc\u0103 la bugetul de stat TVA-ul la \u00eencasarea facturilor emise, dar nu mai t\u00e2rziu de a 90-a zi de la data emiterii facturii.<\/div>\n<div>Exemplu: Data livr\u0103rii de bunuri (cu \u00eentocmirea facturii): 05-01-2013<\/div>\n<div>Data obliga\u0163iei pl\u0103\u0163ii TVA-ului la bugetul de stat: la \u00eencasarea facturii sau \u00een a 90-zi de la emiterea acesteia (\u00een exemplul nostru, data de 04-04-2013), \u00een func\u0163ie de primul termen intervenit<\/div>\n<div>Not\u0103: Principiul ilustrat mai sus se aplic\u0103 \u015fi \u00een cazul avansurilor facturate \u015fi \u00eencasate ulterior.<\/div>\n<div><\/div>\n<div>\u00cen situa\u0163ia \u00eencas\u0103rilor par\u0163iale, se va determina propor\u0163ional suma din \u00eencasare care reprezint\u0103 TVA-ul ce trebuie colectat.<\/div>\n<div>Exemplu: Valoare factur\u0103 cu TVA 24%: 1.240 lei<\/div>\n<div>\u00cencasare par\u0163ial\u0103 : 500 lei =&gt; TVA colectat\u0103 de plat\u0103 la Bugetul de stat de 500&#215;24\/124 = 97 lei<\/div>\n<div><\/div>\n<div>Societ\u0103\u0163ile care NU vor aplica sistemul vor colecta \u00eentreaga suma a TVA la data emiterii facturii (ca \u015fi p\u00e2n\u0103 la 31-12-2012).<\/div>\n<div><\/div>\n<div>3. Dreptul de deducere a TVA-ului aferent achizi\u0163iilor<\/div>\n<div>Societ\u0103\u0163ile (indiferent daca aplic\u0103 sau nu sistemul TVA la \u00eencasare) vor deduce TVA aferent achizi\u0163iilor efectuate NUMAI la momentul pla\u0163ii facturilor primite de la furnizori\/prestatori, cu excep\u0163ia situa\u0163iei \u00een care nici beneficiarul \u015fi nici furnizorul NU aplic\u0103 sistemul TVA la \u00eencasare (\u00een aceast\u0103 situa\u0163ie, beneficiarul poate deduce TVA la data facturii).<\/div>\n<div><\/div>\n<div>ATEN\u0162IE: La deducere NU se mai aplic\u0103 principiul celor 90 de zile (cu alte cuvinte, daca beneficiarul nu achit\u0103 factura \u00een 90 de zile, nu-\u015fi deduce TVA-ul aferent, \u00een timp ce furnizorul este obligat s\u0103 colecteze taxa de pe factura emis\u0103)<\/div>\n<div><\/div>\n<div>4. Despre emiterea facturilor de c\u0103tre societ\u0103\u0163ile care vor aplica sistemul TVA-ului la \u00eencasare<\/div>\n<div>\u00cen ceea ce prive\u015fte emiterea facturilor de c\u0103tre persoanele care vor aplica de la 01-01-2013 sistemul TVA-ului la \u00eencasare, acestea vor trebui s\u0103 treac\u0103 pe factur\u0103 men\u0163iunea \u201cTVA la \u00eencasare\u201d.<\/div>\n<div>O particularitate apare \u00een situa\u0163ia \u00een care, anterior emiterii facturii, se \u00eencaseaz\u0103 par\u0163ial sau integral contravaloarea acesteia cu numerar. \u00cen aceast\u0103 situa\u0163ie, furnizorul va exclude de la aplicarea sistemului partea din factur\u0103 \u00eencasat\u0103 cu numerar, ANTERIOR emiterii facturii.<\/div>\n<div><\/div>\n<div>Societ\u0103\u0163ile care aplic\u0103 sistemul TVA-ului la \u00eencasare au obliga\u0163ia de a trecea men\u0163iunea privitoare la aplicarea sistemului pe facturile emise, precum \u015fi opera\u0163iunile de pe factur\u0103 pentru care aplic\u0103 sistemul (\u00een situa\u0163ia \u00een care pe aceea\u015fi facturi sunt trecute \u015fi opera\u0163iuni pentru care nu aplic\u0103 sistemul).<\/div>\n<div>Pe site-ul ANAF-ului, la adresa:<a href=\"http:\/\/www.anaf.ro\/public\/wps\/portal\/!ut\/p\/c1\/pY_BCoJAFEW_pS-Y28z4JpfiWI6FijRmbsRFhJHaIvr-tCBokQW9uzwc7rusZEO6-tYc62vTd_WZFaykaq1CbY3kWFACGOVoFXECVhj4nqpIOO7WJ01uGi3BReBaI7QA1C_2iyOnAFzJIOW5nmMj_7ElfbF349bp30eOD-fhyaf6p_i47o0nsXJgstDPcg-P_jjs2wO7tNYWaMxJerM7svriBQ!!\/dl2\/d1\/L2dJQSEvUUt3QS9ZQnB3LzZfSzdIRFVJNDIwT043NTBJUkhDUlZBMDMwMDc!\/\" target=\"_blank\"> <span style=\"text-decoration: underline;\">http:\/\/www.anaf.ro\/public\/wps\/portal\/!ut\/p\/c1\/pY_BCoJAFEW_pS-Y28z4JpfiWI6FijRmbsRFhJHaIvr-tCBokQW9uzwc7rusZEO6-tYc62vTd_WZFaykaq1CbY3kWFACGOVoFXECVhj4nqpIOO7WJ01uGi3BReBaI7QA1C_2iyOnAFzJIOW5nmMj_7ElfbF349bp30eOD-fhyaf6p_i47o0nsXJgstDPcg-P_jjs2wO7tNYWaMxJerM7svriBQ!!\/dl2\/d1\/L2dJQSEvUUt3QS9ZQnB3LzZfSzdIRFVJNDIwT043NTBJUkhDUlZBMDMwMDc!\/<\/span><\/a><\/div>\n<div>g\u0103si\u0163i Registrul agen\u0163ilor economici care au obliga\u0163ia aplic\u0103rii sistemului TVA-ului la \u00eencasare.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Informa\u0163ii utile despre sistemul TVA-ului la \u00eencasare aplicabil \u00eencep\u00e2nd cu 01-01-2013 (valabil pana la 31-12-2013, data intrarii in vigoare a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":26,"menu_order":99,"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 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