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Portal actualizat la 21 Ianuarie 2025
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Calcul plafon TVA in cazul serviciilor psihologice decontate de CAS

valabil la 19 Aug 2024
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: Un cabinet de psihologie neinregistrat in scopuri de TVA factureaza catre Casa de Sanatate servicii conexe in baza unui contract.

Valoarea acestor facturi se ia in considerare la calculul plafonului de 300.000 lei pentru TVA?

Tip societate: S.C.P.
Numar de angajati: 1-10 angajati
Platitoare TVA: Nu
Cod CAEN: 8690

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 19 aug 2024.

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Intrebari similare din categoria TVA e-TVA

21Ian2025

Prestari servicii intracomunitare

de Ramona Balasu valabil la 21 Ian 2025
Intrebare: O societate, neplatitoare de TVA, a emis factura din atasament. Avea obligatia, inainte de a emite aceasta factura, sa obtina cod special de TVA? Daca devine platitoare de TVA, in ce declaratii si pe ce randuri se raporteaza aceasta factura?
20Ian2025

Regim TVA achizitie intracomunitara. Factura emisa eronat

de Monica Cernea valabil la 20 Ian 2025
Intrebare: Firma noastra, inregistrata in scopuri de TVA in Romania, a achizitionat de pe un magazin online din Romania un bun care se incadreaza la mijloace fixe. Factura primita este de la un furnizor din Olanda, inregistrat in scopuri de TVA in Olanda (fara CUI romanesc). Factura include TVA de 19%. Noi am inregistrat achizitia ca fiind una din Romania si am dedus TVA.Va rog sa-mi spuneti care este ...
21Ian2025

Regim fiscal TVA pentru operatiuni neimpozabile in Romania

de Amelia Dumitras valabil la 21 Ian 2025
Intrebare: O firma cu sediul social in Romania este platitoare de TVA din luna decembrie, fiind inregistrata pentru depasirea plafonului. Societatea factureaza marfa (accesorii) catre persoane fizice atat din UE, cat si din non-UE. Procedura se realizeaza in Republica Moldova, deoarece marfa nu ajunge in Romania. Mentionez ca nu se efectueaza import.Societatea primeste din Republica Moldova factura pentru ...
19Ian2025

Neplatitor de TVA. Achizitie de bunuri din UE

de Mihaela Corneanu valabil la 19 Ian 2025
Intrebare: Societate neplatitoare de tva face achizitii de la un furnizor cu cod de inregistrare de bulgaria. Factura este emisa cu tva 19%. In acest caz, societatea nu are obligatie de a lua cod de tva la achizitii de 34.000 lei de la acest furnizor, corect?Exista un registru unde se pot verifica furnizorii daca aplica OSS?
19Ian2025

Regim fiscal TVA in Romania pentru achizitie carburant de pe teritoriul comunitar

de Amelia Dumitras valabil la 19 Ian 2025
Intrebare: O societate de transport intern si international, platitoare de TVA la trimestru, transporta marfa in UE si aprovizioneaza carburant cu cardul de combustibil emis de catre OMV, de la acelasi partener al acestuia din Romania, Ungaria si Austria. Achizitiile din Ungaria si Austria sunt facturate cu TVA, pe care il plateste la achizitie si are codul VAT trecut pe factura. Se considera achizitie ...
19Ian2025

Facturare autoturism catre o persoana fizica

de Anca Bilas valabil la 19 Ian 2025
Intrebare: O SRL platitoare de TVA achizitioneaza o masina SH de la persoana fizica in luna august 2024. Acum doreste sa vanda acea masina catre o alta persoana fizica. Poate vinde fara TVA sau cu TVA la marja?
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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
1955
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1958
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1961
1962
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2036
2037
2038
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2041
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2044
2045
2046
2047
2048
2049
2050
DLMMJVS
29
30
31
1
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11
12
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16
17
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31
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