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Achizitie laptopuri. Taxare inversa. Evidentiere in D300, D394

valabil la 16 Mar 2025Conform legislatiei in vigoare!
Vera Constantin Raspuns oferit de
Vera Constantin

Expert contabil

Intrebare: Suntem o firma platitoare de TVA si am achizitionat de la PC Garage mai multe produse, printre care si 3 laptopuri (unul in valoare de 11.763,86 lei si doua bucati in valoare de 7.310,92 lei fiecare). PC Garage ne-a emis o singura factura, aplicand TVA de 19% pentru produsele de intretinere a calculatoarelor si TVA 0%, avand codul **VATEX-EU-AE**, pentru cele 3 laptopuri (valoarea totala fiind de 26.385,69 lei), pentru care trebuie sa aplicam taxare inversa.

Va rugam sa ne precizati:

- Unde trebuie sa apara in jurnalul de cumparari achizitia acestor laptopuri cu taxare inversa?

- Care este codul de taxa SAF-T pentru taxarea inversa?

- Unde trebuie sa apara in D300 si la ce rand?

- Unde trebuie sa apara in D394 si in ce capitole?

Toate acestea avand in vedere ca furnizorul a emis o singura factura pentru toate produsele, aplicand doua cote de TVA.

Tip societate: S.R.L.
Numar de angajati: 11-50 angajati
Platitoare TVA: Da
Cod CAEN: 0

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Fa-ti un CONT de TESTARE GRATUITA completand formularul de mai jos. (Poti vedea exemple de raspunsuri cu un Click AICI)

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 16 mar 2025.

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Sunt de acord cu termenii si conditiile site-ului!
Conform cerintelor Regulamentului UE 679/2016 sunt de acord ca SC Rentrop & Straton S.R.L. sa colecteze si sa prelucreze datele din formular in scopuri comerciale.
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Da, vreau informatii despre produsele Rentrop&Straton. Sunt de acord ca datele personale sa fie prelucrate conform Regulamentului UE 679/2016

Intrebari similare din categoria Proceduri contabile

22Feb2025

Inventarul permanent si inventarul intermitent

de Raluca Liliana Anghelache valabil la 22 Feb 2025
Intrebare: O societate cu obiect de activitate restaurante-baruri, care a inceput sa functioneze in 2024, a aplicat metoda inventarului permanent pentru gestiunea stocurilor (atat in bucatarie pentru productie, cat si in bar pentru vanzarea marfurilor). Activitatea a devenit mai complexa, intrucat a fost introdusa si activitatea de catering. Incepand cu 1 ianuarie 2025, am hotarat ca, pentru activitatea ...
04Feb2025

Geastiune cantitativ - valorica la pret de achizitie

de Raluca Liliana Anghelache valabil la 04 Feb 2025
Intrebare: O societate cu cod CAEN 4711 - Comert cu amanuntul in magazine nespecializate, incadrata ca entitate mijlocie in bilant, are 5 supermarketuri si un depozit.In momentul de fata, gestiunea se tine: la supermarketuri cantitativ valoric la pret de vanzare si la depozit cantitativ valoric la pret de achizitie.Din cauza declaratiei D406 (SAF-T), am dori ca in contabilitate sa tinem la toate ...
29Dec2024

SAF-T si e-factura

de Raluca Liliana Anghelache valabil la 29 Dec 2024
Intrebare: O societate comerciala comercializeaza aparate de aer conditionat. Achizitia de la furnizor si inregistrarea in gestiunea (gestiunea marfa) societatii se face pe fiecare unitate in parte (interioara si exterioara). Aparatul de aer conditionat are doua unitati: unitatea interioara si unitatea exterioara. Totodata, societatea inregistreaza in gestiunea de materiale consumabile alte materiale ...
13Oct2024

Declarare contracte drepturi de autor in D394

de Vera Constantin valabil la 13 Oct 2024
Intrebare: Contractele din drepturi de autor se declara in d394?
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
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1953
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1960
1961
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2046
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2049
2050
DLMMJVS
23
24
25
26
27
28
1
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31
1
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5
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