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Fondul de mediu. Tratament contabil. Facturare

valabil la 26 Ian 2025Conform legislatiei in vigoare!
Munteanu Corneliu Stefan Raspuns oferit de
Munteanu Corneliu Stefan

Economist

Intrebare: 1. Pe factura de deseuri primita de la un furnizor autorizat se evidentiaza contributia de 2%, dar fara a diminua valoarea facturii. Este corect asa? Noi am cerut sa introduca un rand distinct pe factura pentru taxa de 2% deseuri, care sa scada valoarea facturii, dar nu este de acord. Nu vor exista diferente intre factura primita in SPV si factura inregistrata de noi in contabilitate? La fel si in e-Decont. O monografie contabila, va rog, in acest caz.

2. Facturile emise de furnizor au fost emise cu TVA eronat. Ulterior, facturile au fost stornate si emise fara TVA, ca operatiune supusa taxarii inverse conform art. 331 din Codul fiscal, si cu retinerea la sursa a taxei pentru fondul de mediu (2% pentru deseuri din fibre textile).

Corectiile se vor face in luna ianuarie 2025 (pentru facturile emise in 2024). Se vor storna si emite fara TVA, in regim de taxare inversa, si din viitoarele plati vom retine atat taxa pentru fondul de mediu, cat si valoarea TVA pentru facturile deja achitate. Este corect sa facem aceste corectii printr-un cont de cheltuiala sau aveti o alta propunere?

Tip societate: S.A.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 1395

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februarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
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2046
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2050
DLMMJVS
26
27
28
29
30
31
1
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28
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