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Drept deducere TVA in cazul unui mijloc fix cumparat atat pentru activitati scutite cat si pentru activitati taxabile

valabil la 26 Mar 2025Conform legislatiei in vigoare!
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: In luna februarie a anului 2024 s-a infiintat o societate comerciala SRL microintreprindere, platitoare de TVA. In luna martie s-a achizitionat un echipament din spatiul intracomunitar. Pe aceasta achizitie s-a aplicat taxarea inversa cu deducerea integrala a taxei.

Acest echipament este folosit pentru doua scopuri:

1. Formarea profesionala a adultilor, activitate scutita de TVA in temeiul art. 292 alin. (1) lit. f) din Codul fiscal.

2. Servicii pentru care societatea aplica cota standard de 19% TVA, in conformitate cu prevederile legale in vigoare.

Mentionam ca serviciile punctate la (1) au inceput a fi comercializate in luna decembrie a anului 2024, iar serviciile punctate la (2) din luna iulie 2024. De asemenea, mentionam faptul ca, pana la momentul facturarii serviciilor punctate la (1), societatea nu a aplicat regimul mixt de deducere a taxei si nici nu a estimat sau comunicat pro rata aplicabila provizoriu, in conformitate cu art. 300 alin. (10) lit. a) din Codul Fiscal, serviciile fiind facturate in ultimele zile ale anului 2024.

Avand in vedere aceste aspecte, va rugam sa ne comunicati un punct de vedere asupra regimului de TVA, din punctul de vedere al deducerii exercitate in momentul achizitiei echipamentului. Se aplica prevederile articolului 300 sau 305?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 8553

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 26 mar 2025.

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Intrebari similare din categoria Drept de deducere

30Mar2025

Drept deducere TVA. Mai multe masini si un salariat

de Monica Cernea valabil la 30 Mar 2025
Intrebare: O firma platitoare de impozit micro si platitoare de TVA are un singur asociat si administrator si un singur angajat (administratorul). Doreste sa achizitioneze a doua masina pe firma. Este TVA de la achizitie si TVA de la cheltuielile viitoare (piese, combustibil) deductibila? (50% sau 100% in functie de interesul in care este folosita)
25Mar2025

Drept de deducere TVA in cazul operatiunilor de export

de Anca Bilas valabil la 25 Mar 2025
Intrebare: Societate platitoare de TVA, achizitioneaza utilaje din China, pe care le vinde in Ucraina. Societatea din Romania are factura de achizitie din China si emite factura catre Ucraina fara TVA. Utilajele nu intra pe teritoriul Romaniei, sunt livrate direct din China catre Ucraina. Societatea mai achizitioneaza utilaje si din Romania, pentru care deduce TVA, utilaje pe care le vinde in UE sau in ...
25Mar2025

Recuperare TVA platita in Marea Britanie

de Bajan Camelia valabil la 25 Mar 2025
Intrebare: Societate platitoare de TVA achizitioneaza din Marea Britanie bunuri si servicii (transport bunuri). De la furnizorul din Marea Britanie se primeste factura cu TVA inclusa. Se achita in totalitate. Care este procedura de recuperare al TVA achitata in facturile primite de la furnizorul in Marea Britanie?
19Mar2025

Combustibil si cazare airbnb PFA

de Ramona Balasu valabil la 19 Mar 2025
Intrebare: Proprietarul unei PFA se deplaseaza in Germania pentru derularea unor discutii de afaceri. Vor exista cheltuieli cu combustibilul pentru auto PFA si pentru cazare AIRBNB in Germania. PFA este inregistrata in scopuri de TVA. Cum se inregistreaza si declara TVA aferenta combustibilului (bon fiscal emis in UE) si cazare AIRBNB (factura emisa din Irlanda) achizitionate in strainatate?
14Mar2025

Deducere TVA din factura emisa de vanzator aflat in procedura falimentului

de Amelia Dumitras valabil la 14 Mar 2025
Intrebare: Societatea comerciala cumpara Teren intravilan 1712 mp si constructie hala atelier tamplarie pe baza unui proces verbal de licitatie intocmit ca urmare a adjudecarii. La data de 20.02.2025, se emite factura de catre vanzator, respectiv SC XXX SRL, societate in faliment, valoare fara TVA 648.230,53 lei, TVA in cota de 19% 123.163,8 lei, total factura 771.394,33 lei, suma ce se achita cu ordin de ...
14Mar2025

Regim fiscal TVA. Organizare workshop si prestare servicii pe cale electronica

de Monica Cernea valabil la 14 Mar 2025
Intrebare: Societate comerciala, fara angajati, platitoare de TVA, preda cursuri de dezvoltare personala, sustine workshop-uri online, prin intermediul platformei Zoom dar si workshop-uri cu prezenta fizica. Facturile emise clientilor, persoane fizice sau juridice, sunt purtatoare de TVA?
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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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