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Portal actualizat la 6 Aprilie 2025
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Webinar LIVE cu Adrian Benta - 10 aprilie. Noutati legislative: solutiile in jungla fiscala

Ultimele intrebari si raspunsuri

06Apr2025

Contestatie proces verbal de amenda

de Elena Garofil valabil la 06 Apr 2025
Intrebare: Firma face exporturi catre UE, precum si multe achizitii intracomunitare cu generarea UIT-ului, atunci cand este cazul. Recent, un client din Ungaria a fost oprit in vama. Facusem o livrare intracomunitara, iar clientul isi asigura transportul. S-au generat toate documentele necesare pentru livrare, insa, dintr-o eroare, s-a omis codul UIT, desi indeplinea ambele conditii pentru a genera codul ...
06Apr2025

Ajustare depreciere creante

de Elena Garofil valabil la 06 Apr 2025
Intrebare: Factura emisa in 2020 in valoare de 15.233,04 lei, din care TVA 2.432,17 lei. Clientul nu a fost incasat. Societatea s-a inscris la masa credala in 2021, dar nu a fost constituit provizion la momentul respectiv. La data emiterii facturii, societatea emitenta era platitoare de impozit pe microintreprindere si nu aplica TVA la incasare.In decembrie 2024, doresc sa constituie provizion, moment ...
06Apr2025

Sume acordate pentru educatie timpurie

de Mariana Prejbeanu valabil la 06 Apr 2025
Intrebare: Se poate acorda ajutorul de educatie timpurie cu respectarea celor doua limitari: maximum 1.500 lei/luna si maxim 33% din salariul tarifar, in situatia in care salariatul este si asociat si administrator, iar gradinita este una privata? Astfel incat aceasta cheltuiala sa nu fie considerata venit impozabil din punct de vedere salarial?
06Apr2025

Facturi emise cu numere eronate. Corectare

de Elena Garofil valabil la 06 Apr 2025
Intrebare: Au fost emise doua facturi cu data de 01.04.2025, transmise prin e-Factura, iar apoi au fost emise facturi cu data de 31.03.2025, astfel incat numerele facturilor nu au mai fost alocate corect in ordine cronologica. Fiindca aceste facturi au fost transmise prin e-Factura, iar numerele nu mai sunt alocate corect pentru lunile martie si aprilie, ce trebuie facut pentru a corecta si a transmite ...
06Apr2025

Determinarea valorilor in listele de inventariere conform OMFP 2634/2015, OMFP 2861/2009 si reglementarilor contabile aplicabile

de Liviu Sapunaru valabil la 06 Apr 2025
Intrebare: Va rugam sa ne precizati, din perspectiva Ordinului 2861/2009 pentru aprobarea Normelor privind organizarea si efectuarea inventarierii elementelor de natura activelor, datoriilor si capitalurilor proprii, coroborat cu Ordinul 2634/2015 privind documentele financiar-contabile si cu Ordinul 2844/2016 pentru aprobarea Reglementarilor contabile conforme cu Standardele Internationale de Raportare ...
06Apr2025

Client devenit platitor de TVA la data facturarii

de Bajan Camelia valabil la 06 Apr 2025
Intrebare: In luna februarie 2025 s-a livrat seminta de porumb pe baza unui aviz de expeditie catre un client neplatitor de TVA. In data de 09.03.2025, clientul devine platitor de TVA. In situatia in care factura se emite cu data de 12.03.2025, aceasta se emite cu taxare inversa?
06Apr2025

Obligatii fiscale de plataprivind indemnizatia acordata pe durata reducerii sau intreruperii temporare a activitatii

de Dani Cucu valabil la 06 Apr 2025
Intrebare: Ce taxe se retin pentru indemnizatia de somaj tehnic platita de angajator: CAS, CASS, impozit pe venit, fara contributia asiguratorie pentru munca? In cazul impozitului pe venit se tine cont de deducerea personala?
06Apr2025

Monografie contabila privind cesiunea dreptului de incasare a arendei in contextul vanzarii terenului

de Liviu Sapunaru valabil la 06 Apr 2025
Intrebare: Avem un teren detinut de societate in proprietate (extravilan arabil) care este momentan arendat catre o persoana in baza unui contract de arendare cu valabilitate de 1 an (01.09.2024 31.08.2025). Data emiterii facturii de incasare a arendei este 31.08.2025, iar termenul de incasare efectiva este 15.09.2025. La data de 31.03.2025, societatea vinde acest teren si cesioneaza valoarea arendei ...
Vezi aici toate intrebarile si raspunsurile postate in ultimele 3 zile

Ultimele stiri

04Apr2025

Atributiile ANAF in aplicarea sanctiunilor internationale

de Ionut Jinga 04 Apr 2025
Avand in vedere evolutiile din plan international si necesitatea eficientizarii aplicarii sanctiunilor internationale, ANAF a emis Ordinul nr. 405/2025 pentru actualizarea procedurii prin care isi indeplineste atributiile in acest domeniu, in conformitate cu reglementarile legale in vigoare.Elemente de noutatePrintre modificarile relevante introduse de noua procedura se numara:stabilirea ...
04Apr2025

Noul plafon al tichetelor de masa: crestere simbolica

de Ionut Jinga 04 Apr 2025
Potrivit Ordinului ANAF nr. 484/280/2025, incepand cu luna aprilie 2025, valoarea nominala a unui tichet de masa pentru semestrul I nu poate depasi 40,18 lei (in usoara crestere fata de 40,04 lei anterior).Important de retinut: aceasta valoare se va aplica si in lunile august si septembrie 2025, adica in debutul semestrului II.De asemenea, valoarea tichetelor de masa nu se include in baza de ...
04Apr2025

Tichetele de cresa: noua valoare aplicabila din aprilie

de Ionut Jinga 04 Apr 2025
ANAF a publicat Ordinul nr. 486/287/2025 prin care stabileste noua valoare lunara a tichetelor de cresa pentru semestrul I al anului 2025: 670 lei (in crestere fata de cei 660 lei anteriori).Atentie insa, aceasta valoare se va aplica si in august si septembrie 2025, adica in primele doua luni ale semestrului II.Ramane in vigoare si avantajul fiscal: tichetele de cresa NU se includ in baza de ...
02Apr2025

Noul sistem REGES-ONLINE promite schimbari majore. Dar ce inseamna, concret, pentru tine si salariatii tai?

de Ionut Jinga 02 Apr 2025
Un pas important spre transparenta in relatia angajat-angajator: Guvernul a aprobat recent un nou sistem pentru evidenta salariatilor – REGES-ONLINE.Pe langa faptul ca simplifica procedura de acces pentru angajatori si salariati, platforma introduce optiuni care pot schimba complet dinamica raporturilor de munca. Salariatii vor putea verifica daca toate clauzele negociate se regasesc in ...
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aprilie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
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1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
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1991
1992
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1998
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2000
2001
2002
2003
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2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
30
31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
1
2
3
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