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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

Deplasare in Belgia. Achizitie bilet de avion si cazare de catre salariat

valabil la 14 Mar 2025Conform legislatiei in vigoare!
Andreea Paunoiu Raspuns oferit de
Andreea Paunoiu

Economist, Expert in legislatia muncii (Membru acreditat UNELM)

Intrebare: Un salariat al societatii noastre trebuie sa se deplaseze in Belgia pentru o perioada de 5 zile. Salariatul doreste sa achizitioneze cazarea si biletul de avion in numele sau, deoarece beneficiaza de reduceri comerciale de pana la 20%, daca achizitioneaza in nume propriu.

Daca salariatul achizitioneaza in nume propriu aceste servicii, cheltuielile sunt deductibile? Care sunt conditiile de deductibilitate ale cheltuielilor de mai sus? Mentionez ca facturile vor fi emise si de catre entitati din Belgia si din Romania.

Tip societate: S.A.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 7112

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Intrebari similare din categoria Venituri si cheltuieli

14Mar2025

Abonament de sanatate decontat administratorului

de Gina Popescu valabil la 14 Mar 2025
Intrebare: Un administrator de societate doreste sa isi faca un abonament de sanatate la o clinica privata, acestia oferind acest pachet destul de ieftin doar pe societate, neputandu-se face pe persoana fizica. Firma ii poate factura administratorului contravaloarea acestui abonament si acesta sa plateasca firmei factura, fara a se considera avantaj salarial sau alt avantaj pentru administrator? ...
14Mar2025

Deductibilitate cheltuieli PFA

de Gina Popescu valabil la 14 Mar 2025
Intrebare: Daca o PFA plateste in 2025 o factura restanta de prestari servicii (existenta in sold) la 31.12.2024, cheltuiala va fi deductibila in anul 2025 in Declaratia Unica si Registrul de Evidenta Fiscala, avand in vedere ca pentru factura exista contract si a fost inregistrata in contabilitate si in Jurnalul de Achizitii in 2024, sau va fi nedeductibila, avand in vedere ca plata facturii este o ...
24Feb2025

Deductibilitate cheltuieli cu utilitati in baza unui contract de comodat

de Dana Hristu valabil la 24 Feb 2025
Intrebare: Firma platitoare de impozit pe profit are sediul social la Bucsat, jud. Cluj. Acolo are comodat. Contractul de energie electrica este pe numele proprietarului firmei (deci persoana fizica). Cum pot trece pe cheltuieli la SRL cheltuiala cu energia electrica, avand in vedere ca toata factura este, de fapt, cheltuiala firmei? Rog o monografie contabila.
16Feb2025

Deductibilitatea cheltuielilor cu combustibilul pentru deplasarile angajatilor

de Liviu Sapunaru valabil la 16 Feb 2025
Intrebare: Avem angajati care conduc masina firmei si intocmesc foi de parcurs. Pe foaie de parcurs apare si km de la locul de munca la domiciuliul angajatului. Cum se procedeaza cu combustilul din punct de vedere fiscal? Este deductibil integral?
29Ian2025

Acordare reduceri comerciale

de Mihaela Corneanu valabil la 29 Ian 2025
Intrebare: O societate avand ca obiect de activitate comertul de produse alimentare acorda diferite discounturi/reduceri comerciale clientilor sai. Pentru ca cheltuielile ocazionate de aceste operatiuni sa fie deductibile, este obligatoriu ca, cu fiecare client in parte, sa se incheie contracte comerciale in care sa se inscrie modalitatea de acordare a discountului/reducerii sau este suficient sa fie ...
16Ian2025

Cheltuielile sociale si ajutoarele pentru angajati. Reglementari legale si criterii de acordare

de Liviu Sapunaru valabil la 16 Ian 2025
Intrebare: Referitor la cheltuielile sociale, conform legii, va rog sa ma lamuriti, chiar cu exemple, la ce fel de cheltuieli se refera paragraful 4. Alte cheltuieli cu caracter social efectuate in baza contractului colectiv de munca sau a unui regulament intern. Mai precis, daca ma incadrez in acel procent la sfarsit de an si am cuprins in regulamentul intern, pot sa aloc o suma pentru ajutor de plata a ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
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2046
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2050
DLMMJVS
23
24
25
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28
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