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Portal actualizat la 16 Martie 2025
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  • Subiectul saptamanii
  • Leasing financiar valuta
    Am rugamintea sa ma ajutati cu monografia contabila pentru leasingul in valuta tinand cont de scadentarul anexat si de primele 2 facturi emise: cea de avans si prima rata. As avea nevoie de inregistrarea imobilizarii si inregistrarea celor ...
    mai mult

Cod de TVA anulat. Facturare avans catre un neplatitor de tva

valabil la 23 Feb 2025Conform legislatiei in vigoare!
Mariana Prejbeanu Raspuns oferit de
Mariana Prejbeanu

Expert contabil, Consultant fiscal, Auditor financiar

Intrebare: PJ romana cu cod de TVA anulat pentru sediu expirat, aflata in procedura pentru recuperarea codului TVA, factureaza avansuri pentru servicii de intermediere catre o firma nerezidenta din Cipru, fara cod de TVA, cu specificatia la TVA neimpozabil in Romania conform art. 278 alin. (2) din Legea 227/2015 privind Codul fiscal/art. 44 Directiva Europeana 2006/112.

Considerati ca este corect modul de facturare?

Tip societate: S.R.L.
Numar de angajati: 11-50 angajati
Platitoare TVA: Nu
Cod CAEN: 4321

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 23 feb 2025.

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Intrebari similare din categoria Locul livrarii/prestarii

16Mar2025

Comision de intermediere import Turcia-Romania

de Stan Cosmina valabil la 16 Mar 2025
Intrebare: Societatea ALFA, cu sediul in Romania, platitoare de TVA, este unic distribuitor de echipamente industriale pentru o companie producatoare din Turcia. Societatea ALFA face import de la compania din Turcia si revinde echipamentele.In cazul in care societatea ALFA intermediaza pentru o alta societate din Romania, BETA, importul de echipamente, importul fiind direct efectuat de catre societatea ...
16Mar2025

Rambursare TVA din alt stat membru

de Mihaela Corneanu valabil la 16 Mar 2025
Intrebare: Care este monografia contabila pentru inregistrarea facturilor primite de o societate din Romania, platitoare de TVA, care desfasoara activitate de transport marfa in UE si in afara UE? Facturile reprezinta achizitii de piese de schimb, combustibil si reparatii efectuate pe teritoriul statelor respective.Rog exemplificarea prin monografie contabila pentru:1. Factura primita dintr-un stat ...
14Mar2025

Prestari servicii de constructii in Belgia. Impozitare venituri salariale. TVA. Impozit pe profit

de Monica Cernea valabil la 14 Mar 2025
Intrebare: O societate din Romania trimite angajatii proprii in Belgia si factureaza catre o firma inregistrata in scopuri de TVA in Belgia pentru servicii de constructii. Muncitorii, calificati sau necalificati, lucreaza pe diverse santiere ale clientului. Firma din Romania este platitoare de TVA si impozit pe profit si factureaza clientul extern cu taxare inversa. De asemenea, a obtinut formularul A1 ...
10Mar2025

Prestari servicii reparatii UE si Non-UE

de Mariana Prejbeanu valabil la 10 Mar 2025
Intrebare: Firma noastra din Romania presteaza servicii reparatii aparate catre o firma din Malta.Vreau sa stiu daca merg pe regula generala sau se incadreaza la exceptii.Daca se incadreaza la exceptii, pe ce articol din Codul fiscal.Cum se emite factura, cu sau fara TVA si ce obligatii declarative sunt.Aceeasi intrebare, dar prestarile de servicii reparatii sunt catre o firma din Turcia.
06Mar2025

Locul prestarii

de Ramona Balasu valabil la 06 Mar 2025
Intrebare: Prestarile de servicii care au loc pe teritoriul altei tari si pentru care se datoreaza tva in tara respectiva (de exemplu organizarea unor concerte in strainatate) intra in calculul plafonului de 300.000 lei pentru obligativitatea inregistrarii in scopuri de tva?
04Mar2025

Servicii electronice prestate catre un beneficiar non-UE (SUA)

de Mugur Durgheu valabil la 04 Mar 2025
Intrebare: Va rugam sa ne precizati regimul de tva aplicat pentru prestari servicii electronice de o societate din Romania, platitoare de TVA catre o societate din SUA sau orice alt stat din afara UE.Unde se poate verifica daca clientul din afara UE este persoana impozabila?
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1953
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1958
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1960
1961
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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11
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31
1
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5
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