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Creante incerte. Deductibilitate

valabil la 12 Feb 2025Conform legislatiei in vigoare!
Elena Popescu Raspuns oferit de
Elena Popescu

Expert Contabil si Consultant Fiscal

Intrebare: Firma a incheiat in 07.12.2023 un contract de cesiune cu o firma din Ungaria (A). Clientul (C) al societatii A este o firma din Romania. Contravaloarea contractului este de 80.000 RON, egala cu contravaloarea facturilor datorate de firma C. In anul 2024 am depus bilet la ordin, dar din lipsa disponibilitatilor, nu am incasat nimic, astfel ca am inceput demersurile judecatoresti pentru recuperarea sumei respective, clientul neplatind datoria. Am inregistrat in 2023 contractul de cesiune astfel: 461 = 462, 80.000 lei.

La 31.12.2024 trebuie sa inregistrez provizion de 30% in valoare de 24.000 lei, posibilitatea incasarii sumei fiind aproape 0 (avem urmatorul termen de judecata in martie 2025). Daca da, cheltuiala de 24.000 lei este deductibila la calculul impozitului pe profit la 31.12.2024?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 4673

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 Creante

14Mar2025

Cesiunea cu titlu gratuit a unei creditari intre asociati

de Liviu Sapunaru valabil la 14 Mar 2025
Intrebare: As dori sa stiu, in situatia in care asociatul A cedeaza cu titlu gratuit catre asociatul B creditarea avuta in societate (contul 4551), ce obligatii fiscale exista pentru fiecare dintre asociati, atat pentru cel care preia creditarea, cat si pentru cel care a cedat creditarea.
06Mar2025

Scoatere din evidenta creante neincasate

de Vera Constantin valabil la 06 Mar 2025
Intrebare: O societate platitoare de impozit pe profit care are de incasat creante mai vechi de 270 de zile si care nu se mai pot incasa, cum se sting in contabilitate?
26Feb2025

Scoatere din evidenta a clientilor neincasati

de Stan Cosmina valabil la 26 Feb 2025
Intrebare: Care este procedura de scoatere din evidenta a clientilor neincasati si cand trebuia inceputa aceasta? Pierderea din creante (cheltuiala cu scoaterea din evidenta a clientilor) este deductibila integral sau nu? Mentionam ca sumele aferente clientilor respectivi sunt mai mari de 2 ani si nu s-au constituit provizioane. La acest moment avem hotararile judecatoresti care confirma ca societatile in ...
20Feb2025

Riscul de anulare a girarii biletului la ordin, cesiunii de creanta in procedura insolventei

de Liviu Sapunaru valabil la 20 Feb 2025
Intrebare: 1. Firma G factureaza suma de 100.000 lei catre firma R. Firma R nu are bani sa achite factura, asa ca gireaza catre firma G un bilet la ordin completat cu suma de 100.000 lei de catre firma E, cu scadenta la 30.05.2025. Firma R gireaza biletul catre firma G la data de 10.03.2025, iar dupa aceasta data firma R intra in insolventa. Ramane valabila tranzactia sau firma G risca sa fie anulata ...
16Feb2025

Neincasare sume de la firma de curierat

de Vera Constantin valabil la 16 Feb 2025
Intrebare: In anul 2020, firma de curierat nu ne-a mai platit banii pe rambursuri (ei au incasat banii de la clienti) si am ramas cu solduri pe clientii respectivi si acum. Mentionez ca am cerut insolventa firmei de curierat, dar nu s-a obtinut nimic.Cum pot stinge legal aceste debite neincasate?
10Feb2025

Tratamentul fiscal si contabil al cesiunii de creanta. Implicatii privind TVA si impozitul pe profit

de Liviu Sapunaru valabil la 10 Feb 2025
Intrebare: O societate comerciala ALFA SRL, care este platitoare de TVA si de impozit pe profit, are de incasat de la societatea BETA SRL o factura de 12.000 lei emisa in data de iulie 2018. Societatea BETA SRL nu plateste factura, iar in luna iulie 2020 aceasta intra in insolventa. O alta societate, DELTA SRL, cumpara creanta de la firma BETA SRL in valoare de 12.000 RON. In urma negocierii dintre ...
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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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1960
1961
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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31
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