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  • 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

Import din China cu vama in alta tara UE si taxe DDP

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

Expert contabil si Consultant fiscal

Intrebare: O firma din Romania achizitioneaza bunuri in valoare de 1.500 USD de la un furnizor din China. Furnizorul din China propune clientului din Romania sa cumpere marfa in conditie de livrare DDP (adresa client) pentru un cost aditional de 250 USD. Conform codurilor de incadrare tarifara, taxele vamale pentru acest import sunt de 4,7% la care se adauga 19% TVA. Firma din Romania intreaba furnizorul daca acceptand aceasta modalitate de transport, la momentul livrarii poate primi declaratia de import de unde sa reiasa valoarea si plata taxelor vamale si a TVA.

Raspunsul furnizorului este ca importul se face pe tot containerul intr-o tara din UE (PL, AT, DE), dupa care marfa se livreaza in regim de curierat la adresa clientului, dar fara a pune la dispozitie declaratia de import. Factura comerciala si site-ul Alibaba, prin care se face plata, indica conditia de livrare DDP. Cu toate acestea, firma din Romania nu are la dispozitie nici macar o dovada care sa indice plata taxelor vamale si a TVA. Mai mult, costul de transport de 250 USD este mai mic decat TVA aferenta importului (348,12 USD), ceea ce indica clar ca nu este posibil ca costul de transport sa acopere TVA si taxele vamale.

In cazul unui control de la ANAF, este suficienta factura comerciala (care contine conditia de livrare DDP) pentru a demonstra buna-credinta a cumparatorului? Care este pozitia ANAF-ului vis-a-vis de aceste situatii? Exista vreo posibilitate prin care cumparatorul sa declare si sa plateasca taxe vamale si TVA pentru acest import, chiar daca marfa ajunge �

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Nu
Cod CAEN: 4619

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 12 aug 2024.

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Intrebari similare din categoria Inspectie si sanctiuni jurisprudenta

03Mar2025

Dosar de inventariere

de Ramona Balasu valabil la 03 Mar 2025
Intrebare: In urma unui control ANAF, in luna februarie 2025, societatea a fost sanctionata pentru lipsa dosarului complet de inventariere pentru anul 2024, in baza art. 41 alin. din Legea 82/1991. Inventarierea stocurilor, bunurilor si a mijloacelor banesti a fost efectuata in luna decembrie, dar documentatia aferenta constatarilor nu a fost finalizata. Care este termenul legal de finalizare a dosarului ...
30Ian2025

Monografie contabila. Datorii ANAF conform RIF

de Anca Bilas valabil la 30 Ian 2025
Intrebare: In anul 2023, o societate comerciala are control fiscal si i se calculeaza TVA si impozit pe profit pentru anii 2021-2022. Se emite decizia de impunere si sumele sunt incarcate in fisa de la ANAF. S-a primit si o decizie referitoare la obligatiile fiscale accesorii - dobanzi si penalitati de intarziere, care, de asemenea, apar in fisa.Aceste sume au fost inregistrate in evidenta contabila, in ...
25Dec2024

Cod CAEN. Incadrare activitate

de Munteanu Corneliu Stefan valabil la 25 Dec 2024
Intrebare: Societatea noastra ofera servicii de elaborare documente (dosare) pentru proiecte cu finantare nerambursabila (servicii de elaborare proiect) si servicii de implementare/management de proiect (elaborare documente pentru decontarea sumelor primite ca finantare nerambursabila de catre beneficiarul finantarii, respectiv clientul), denumite generic consultanta pentru finantari nerambursabile. ...
22Iul2024

Tratamentul fiscal al achizitiilor din China in regim DDP

de Liviu Sapunaru valabil la 22 Iul 2024
Intrebare: Societatea noastra a achizitionat in luna iunie marfa din China in regim DDP. Acest lucru este inscris doar pe factura furnizorului din China, la o pozitie distincta: pret transport (DDP) si suma aferenta. Potrivit precizarii din partea furnizorului din China, fara existenta unei informari scrise sau a unui document justificativ, in pretul transportului este inclus si TVA aferenta ...
10Iul2024

Aspecte fiscale TVA dedusa in cazul unui import

de Anca Bilas valabil la 10 Iul 2024
Intrebare: Am avut un import in luna mai 2024 exemplificativ:- valoarea marfii in dvi: 100.000 lei, fara taxe vamale. Valoarea tva in vama: 19.000 lei. Biroul vamal a considerat ca valoarea marfii este mai mare si a estimat valoarea in vama la 300.000 lei, tva aferenta: 57.000 lei. S-au achitat 19.000 lei tva si 38.000 lei garantie in vama in cont de garantie (nu in cont de tva) ca diferenta tva. - ...
01Iul2024

Tratament factura de transport la import. Declarare import in D300

de Georgiana Mierloiu valabil la 01 Iul 2024
Intrebare: O societate platitoare de tva la incasare achizitioneaza marfuri din Marea Britanie; la vama se calculeaza in DVI tva aferenta marfii. Avem o factura de transport separat pe care e scris la tva SDD, deci pe factura e 0, dar in vama se plateste tva si la factura de transport. Deci se plateste tva aferenta marfurilor achizitionate si aferenta transportului (factura de transport este emisa de o ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
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1955
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1958
1959
1960
1961
1962
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2036
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2038
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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31
1
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5
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