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Portal actualizat la 22 Aprilie 2025
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CMI colaborare cu alte clinici

valabil la 23 Feb 2025Conform legislatiei in vigoare!
Elena Garofil Raspuns oferit de
Elena Garofil

Consultant fiscal

Intrebare: Un chirurg cu un CMI infiintat intr-un spatiu detinut prin concesiune de la primaria orasului, cu un asistent angajat cu CIM cu timp partial, presteaza servicii medicale atat in spatiul luat in concesiune, cat si la doua clinici (S.R.L.-uri) pentru care emite facturi fiscale.

Tinand cont de OG 124/1998, modificata prin OG 9/2025, mai poate colabora cu cele doua clinici emitand facturi dupa CMI si care sunt implicatiile fiscale in cazul in care nu mai poate colabora?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Nu
Cod CAEN: 8622

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)

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Intrebari similare din categoria PFA/II/CMI

17Apr2025

Reincadrare activitate PFI ca activitate salariala in cazul unui asistent medical

de Anca Bilas valabil la 17 Apr 2025
Intrebare: Avem situatia in care o asistenta medicala are o PFI si va lucra cu un contract de prestari servicii pentru un medic stomatolog care detine un SRL. Astfel, PFI va factura lunar catre SRL o suma reprezentand servicii medicale - asistenta.Exista vreun risc ca aceasta activitate sa fie considerata dependenta si, astfel, la un eventual control, sumele sa fie reincadrate ca venit salarial? Cum ar fi ...
15Apr2025

CAS/CASS PFI 2024

de Radu Otilia valabil la 15 Apr 2025
Intrebare: O persoana angajata cu CIM pe perioada nedeterminata, cu norma intreaga, detine un PFI, activitati independente, forma de organizare - individual, cu contabilitate in sistem real. In 2024 a obtinut un venit net de 42.379 lei.Calitatea de salariat va aduce reduceri in privinta taxelor? Fata de cele mentionate mai sus, tinand cont de prevederile art. 148, 170 si 174 si de art. 118 din Codul ...
15Apr2025

Obligatii fiscale declarative si de plata privind veniturile din activitati independente

de Dani Cucu valabil la 15 Apr 2025
Intrebare: Este vorba de un PFA impozitat pe baza de norma de venit (43.600 lei/an in 2024, pentru reparatii auto). Tot in 2024, PFA presteaza aceleasi servicii si in Germania (venituri de 72.000 lei, cheltuieli de 2.000 lei, venit net din Germania de 70.000 lei).Va rugam sa ne spuneti care sunt taxele pentru PFA aferente anului 2024 (CASS, CAS si impozit pe venit). O alta intrebare este daca CAS si CASS ...
09Apr2025

Activitate desfasurata de PFA cu profil medical

de Vera Constantin valabil la 09 Apr 2025
Intrebare: Am o Persoana Fizica Autorizata, membra a Colegiului Medicilor, care functioneaza in felul urmator: - Are contract de prestari servicii medicale cu un spital; - Foloseste echipamentele spitalului si serviciile personalului medical angajat al spitalului; - Activitatea se realizeaza de persoana fizica prin utilizarea capacitatii intelectuale si/sau a prestatiei fizice a acesteia, in functie ...
08Apr2025

PFA. Emitere facturi catre persoane fizice. Contributii

de Ramona Balasu valabil la 08 Apr 2025
Intrebare: Am un client PFA, codul CAEN 8560 "activitati de servicii suport pentru invatamant". Nu are salariati. Practic, este vorba despre o invatatoare care efectueaza programul AFTER SCHOOL, are contract cu fiecare parinte si incaseaza veniturile prin banca. In anii precedenti, 2022, a avut pierdere, iar in 2023 profit. 1. Cum procedeaza din 2025 cu veniturile incasate prin banca? Se emite factura ...
04Apr2025

Facilitatea fiscala pentru investitiile in cabinete medicale

de Liviu Sapunaru valabil la 04 Apr 2025
Intrebare: Un client cere sa-i deduc din baza impozabila la calculul impozitului unui CMI achizitia unui aparat stomatologic de cca. 80.000 lei, bazandu-se pe art. 28 (20) din Codul fiscal:Contribuabilii care investesc in mijloace fixe destinate prevenirii accidentelor de munca si bolilor profesionale, precum si infiintarii si functionarii cabinetelor medicale pot deduce integral valoarea acestora la ...
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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
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1973
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2009
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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
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9
10
11
12
13
14
15
16
17
18
19
20
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22
23
24
25
26
27
28
29
30
1
2
3
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