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Deducere TVA la achizitie autoturism finantat prin leasing

valabil la 11 Ian 2016
Adrian Benta Raspuns oferit de
Adrian Benta

Consultant fiscal si doctor in economie

Intrebare: O societate a atins plafonul de scutire TVA in luna septembrie 2015. Incepand cu luna noiembrie a fost inregistrata in scopuri de TVA. In luna noiembrie a depasit si plafonul pentru microintreprinderi.

Societatea are in derulare un contract de leasing financiar pentru un mijloc de transport (autoturism) din luna iunie 2014. La data contractarii leasingului a fost incorporata in valoarea autoturismului si TVA aferenta ratelor de leasing conform scadentar (de exemplu 100.000 lei + 24.000 lei = 124000 lei).

Care este tratamentul fiscal si contabil pentru autoturism atat la inregistrarea in scopuri de TVA cat si la calculul impozitului pe profit avand in vedere ca managementul a hotarat ca acest autoturism nu va fi folosit exclusiv in scopul desfasurarii activitatii economice?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 4120

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 11 ian 2016.

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Intrebari similare din categoria Leasing

21Ian2025

Evidentiere rata leasing financiar

de Vera Constantin valabil la 21 Ian 2025
Intrebare: Din ce este formata valoarea de achizitie in cazul unui autoturism achizitionat in leasing, utilizat in regim mixt, cu TVA deductibila 50%? Pe graficul de rambursare leasing am principal + dobanda + comision de administrare + asistenta rutiera + leasing serviciu de intretinere.Eu am gandit asa:La amortizarea imobilizarii am trecut ca si valoare valoarea de achizitie, amortizata pe o perioada ...
21Ian2025

Leaseback autoturism

de Mariana Prejbeanu valabil la 21 Ian 2025
Intrebare: O societate X doreste sa contracteze in sistem leaseback un autoturism aflat in patrimoniu. S-au intocmit urmatoarele documente intre societatea X si firma de leasing: - Factura fiscala de vanzare bun emisa catre firma de leasing (care s-a incasat prin banca); - Contract de vanzare-cumparare bun intre societatea X si firma de leasing; - Contract de leasing financiar intre firma de leasing ...
19Ian2025

Deductibilitatea cheltuielilor si TVA pentru achizitia unui autovehicul prin leasing operational

de Liviu Sapunaru valabil la 19 Ian 2025
Intrebare: Se doreste achizitionarea unui automobil pe societate, valoarea acestuia fiind aproximativ 120.000 euro fara TVA. Metoda de achizitionare este prin leasing operational. Dorim sa stim daca rata (chiria) lunara aferenta leasingului operational este deductibila integral la calculul impozitului pe profit si, de asemenea, daca beneficiem de deducerea integrala a TVA.
18Ian2025

Bunuri in leasing. Inregistrare in registrul bunurilor de capital

de Monica Cernea valabil la 18 Ian 2025
Intrebare: Va rugam sa ne comunicati daca in Registrul Bunurilor de Capital si introduc si autoturismele aflate in leasing (contract in derulare)?
18Ian2025

Inregistrare leasing financiar

de Elena Garofil valabil la 18 Ian 2025
Intrebare: O PFA platitoare de TVA, cu contabilitate in partida simpla, achizitioneaza un autoturism in leasing financiar de la o firma de leasing din Romania. Autoturismul va fi folosit si in scop personal, prin urmare, atat TVA, cat si cheltuielile ratei de leasing (dobanzi, comisioane etc.) vor fi deduse in proportie de 50%. Amortizarea va fi limitata la 1.500 lei/luna. 1. La ce curs va fi calculata ...
13Ian2025

Gestionarea contabila a cheltuielilor aferente facturilor proforme in lipsa facturilor fiscale emise

de Liviu Sapunaru valabil la 13 Ian 2025
Intrebare: Va rugam, daca se poate, sa ne ajutati in urmatoarea problema: s-a facut comanda si a fost achitata o factura proforma (baterii externe telefon personalizate reprezentand cheltuieli de reclama). Atasam factura in cauza. Furnizorul, avand CUI RO46062044, este inregistrat ca persoana juridica impozabila in scopuri de TVA. Din pacate, nici pana astazi nu a fost emisa factura fiscala, deci nu este ...
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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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1960
1961
1962
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2035
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2037
2038
2039
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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
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31
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