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Achizitie servicii de transport intracomunitar de la prestator cu cod de TVA anulat. Regim TVA

valabil la 16 Feb 2023
Constanta Popa Raspuns oferit de
Constanta Popa

Expert contabil, auditor financiar

Intrebare: Avem un furnizor firma din Romania neplatitoare de TVA care ne-a prestat servicii de transport. Ne-a adus pe platforma un autoturism achizitionat de la o alta firma germana. Pentru serviciile prestate ne-a emis o factura de transport cu TVA.

Cum trebuie sa tratez aceasta achizitie: achizitie intracomunitara sau achizitie interna? In ce declaratii trebuie inclusa? D390? D300? D394? Pentru tva de pe factura pot face taxare inversa?

Tip societate: S.R.L.
Numar de angajati: 0 angajati
Platitoare TVA: Da
Cod CAEN: 7022

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Clic aici pentru a te convinge de utilitatea raspunsurilor oferite de expertii portalcontabilitate.ro

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 16 feb 2023.

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Intrebari similare din categoria Cod TVA anulat

06Dec2024

Achizitie cladire si echipamente de la furnizor aflat in faliment

de Dana Hristu valabil la 06 Dec 2024
Intrebare: O persoana juridica platitoare de TVA si impozit pe profit castiga la o licitatie publica urmatoarele:- Teren- Constructii: hala pentru cresterea animalelor, bucatarie furajera, platforma, siloz pentru stocarea cerealelor- Echipamente tehnologice, masini si utilaje - diverse echipamente pentru o fermaValoarea finala a licitatiei a fost de 100.000 EUR. Persoana juridica de la care se vor ...
09Nov2024

Consecinte cod TVA anulat. Achizitie in regim de taxare inversa si factura finala

de Dana Hristu valabil la 09 Nov 2024
Intrebare: Societatea noastra a fost inregistrata ca platitoare de TVA pana la data de 01.11.2024, cand i-a fost anulat codul de TVA conform art. 316, alin. (11), lit. e. Anterior anularii, a platit un avans in vederea cumpararii unui teren de la o persoana juridica platitoare de TVA. Vanzatorul a emis factura de avans cu mentiunea taxare inversa, iar in evidenta societatii noastre s-a efectuat ...
06Nov2024

Reactivarea codului de TVA

de Mihaela Corneanu valabil la 06 Nov 2024
Intrebare: Unei societati cu raspundere limitata i-a fost anulat codul de TVA pentru nepredarea la termen a declaratiilor. Intre timp, i-a expirat si sediul, insa a depus actele la Registrul Comertului pentru a rezolva aceasta problema. Dupa ce va primi noul certificat de la Registru (schimbarea sediului intr-un alt judet), va depune cererea de reactivare a codului de TVA. Pana la reactivare, vanzatorul ...
31Oct2024

Conditii si cerinte pentru exercitarea dreptului de deducere TVA dupa reinregistrarea in scopuri de TVA

de Amelia Dumitras valabil la 31 Oct 2024
Intrebare: Codul TVA a fost anulat timp de 2 luni. In acest timp, a fost emisa doar o factura cu taxare inversa. La solicitarea codului de TVA, aceasta factura cu taxare inversa a fost declarata in D311.Fiindca este o factura cu taxare inversa, daca am declarat-o pentru colectare, o declar si pentru deducere cand fac ajustarea dupa ce primesc codul TVA. Corect?
13Oct2024

Prestare servicii intracomunitare cod de TVA suspendat

de Gabi Popescu valabil la 13 Oct 2024
Intrebare: Unei PFA inregistrata in scopuri de TVA (are cod de TVA normal, nu cod special de TVA, deoarece are tranzactii mai mari de 300.000 lei) i s-a anulat codul de TVA in baza art. 316 alin. 11 lit. d cu data de 01.08.2024. Lunar, are o factura de prestari servicii informatice catre un client inregistrat in scopuri de TVA din Olanda.PFA a emis o factura catre client dupa 01.08.2024 si inca nu s-a ...
10Oct2024

Anulare cod de TVA si excluderea de la posibilitatea aplicarii OSS

de Anca Bilas valabil la 10 Oct 2024
Intrebare: In legatura cu anularea inregistrarii in scopuri de TVA, si anularea TVA OSS, pe motiv expirare sediu, va rugam sa clarificati urmatoarele intrebari:1. Poate compania sa continue sa-si presteze serviciile clientilor europeni si non-europeni, B2C, servicii online?2. Daca continuam sa activam, ar trebui sa includem TVA 19% in serviciile companiei? Si unde se declara?3. Poate o companie cu o cifra ...
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ianuarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
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2038
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2041
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2044
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2046
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2048
2049
2050
DLMMJVS
29
30
31
1
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11
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