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Portal actualizat la 23 Ianuarie 2025
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  • Subiectul saptamanii
  • Depunere D112 cu valoare 0
    O societate nou infiintata in data de 18.12.2024 figureaza in vectorul fiscal al ANAF cu impozite si contributii salariale incepand cu data infiintarii, adica 18.12.2024. Pentru a beneficia de regimul de impozitare specific microintreprinde...
    mai mult

Deductibilitate cheltuieli diurna si transport aferente cursurilor MBA

valabil la 12 Feb 2024
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: Societatea deconteaza unor angajati cursuri Mba prestate de catre terti nerezidenti in Romania (contractul si facturile sunt pe numele angajatorului). Cursantii trebuie sa se si deplaseze in afara Romaniei pentru unele cursuri.

Li se poate deconta diurna daca deplasarea este pentru cursuri? Dar transportul si alte servicii? Cheltuielile sunt deductibile?

Tip societate: S.A.
Numar de angajati: peste 50 angajati
Platitoare TVA: Nu
Cod CAEN: 6492

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 12 feb 2024.

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Intrebari similare din categoria Inspectie si sanctiuni jurisprudenta

11Nov2024

Documente justificative pentru cheltuieli de marketing

de Vera Constantin valabil la 11 Nov 2024
Intrebare: In urma unui control ANAF, echipa de control acuza societatea controlata ca anumite facturi de servicii de: marketing, constructie site, intretinere, optimizare si promovare si facturi de inchiriere imobile sunt fictive. Exista o expertiza care sa analizeze si sa dea un punct de vedere privind realitatea acestor servicii si chirii facturate? Care ar fi documentele justificative necesare pentru ...
02Aug2024

Tratament fiscal cazare si masa oferita salariatilor firmelor din grup

de Anca Bilas valabil la 02 Aug 2024
Intrebare: Firma noastra este un SRL cu doi asociati straini (99% din Italia si 1% din Germania), avand societatea mama in Italia.Avem urmatoarele spete:1. Directorul General al firmei noastre este Presedintele Consiliului de Administratie, nu este angajatul nostru si mentionez ca exista un contract de management incheiat intre firma noastra si firma mama. Cheltuielile ocazionale cu diverse deplasari in ...
23Iul2024

Efectuare cheltuieli in scopul activitatii

de Anca Bilas valabil la 23 Iul 2024
Intrebare: Factura, contractul de prestari servicii si procesul-verbal de executie sunt suficiente pentru incadrara consultantei la cheltuieli deductibile?
11Iul2024

Cheltuieli in scop personal

de Raluca Liliana Anghelache valabil la 11 Iul 2024
Intrebare: Cum sunt tratate din punct de vedere fiscal achzitiile de bunuri si servicii in interes personal de o PFA sau o SRL (va rog in ambele cazuri), ambele fiind platitoare de tva? Acestea pot fi asimilate salariilor in caz de control?
08Iul2024

Deductibilitatea cheltuielilor si tva pentru autoturismele folosite de persoanele cu functii de conducere

de Liviu Sapunaru valabil la 08 Iul 2024
Intrebare: Am achizitionat un autoturism de lux second-hand din Germania in leasing financiar. Autoturismul va fi folosit atat in interes de serviciu, cat si in interes personal de catre o persoana cu functie de conducere care mai are in folosinta un autoturism pentru care cheltuielile sunt deductibile 100%. Avand in vedere prevederile Codului fiscal conform caruia sunt deductibile 100% chetuielile si TVA ...
08Iul2024

Comodat auto incheiat intre SRL si PFA

de Vera Constantin valabil la 08 Iul 2024
Intrebare: Societatea SRL are 1 autoturism prorietatea firmei si s-a hotarat incheierea unui comodat cu o PFA.Pentru CASCO si RCA tinand cont ca mijlocul de transport este al SRL-ului, care este procedeul corect pentru a putea PFA sa isi deduca si aceste cheltuieli? Documente intocmite de ambele entitati: SRL si PFA si aspectele fiscal contabile pentru ambele.
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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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2036
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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