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Portal actualizat la 16 Martie 2025
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Contine toate actele normative din domeniu, actualizate la zi - parteneriat Legis
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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

Impozitul minim pentru sectorul petrol si gaze: Eliminarea plafonului CA

28 Ian 2025Conform legislatiei in vigoare!
Ionut Jinga Realizat de
Ionut Jinga

consultant fiscal


OMF nr. 109/2025 introduce schimbari semnificative pentru societatile din sectorul petrol si gaze.

Incepand cu 2025, impozitul specific datorat de aceste firme se aplica indiferent de plafonul cifrei de afaceri, eliminand limita anterioara de 50.000.000 euro.

De asemenea, actul normativ redefineste imobilizarile in curs de executie, care sunt incluse acum in calculul indicatorilor relevanti pentru impozitul minim pe cifra de afaceri (IMCA) si impozitul specific datorat de companii.

Asadar:

1. Au fost inlocuite prevederile din ordin care fac referire la art 18^3 din Codul fiscal (abrogat) cu trimiteri la art. 46^2 din Codul fiscal.

Dupa cum stiti, incepand cu anul 2025 persoanele juridice care desfasoara activitati in sectorul petrol si gaze naturale datoreaza impozit specific pe cifra de afaceri (art. 46^2 CF). Se inlocuieste astfel impozitul prevazut la fostul art. 18^3 CF (care se datora numai de catre societatile din sectorul petrol si gaze cu C.A mai mare de 50.000.000 euro).

2. In cazul imobilizarilor in curs de executie ocazionate de achizitia/productia de active, incepute pana la data de 31 decembrie 2023 inclusiv, in valoarea indicatorului I prevazut la art. 18^1 alin. (3) din Codul fiscal (IMCA - impozit minim pe cifra de afaceri), se include doar valoarea imobilizarilor in curs de executie ocazionate de achizitia/productia activelor respective inregistrate in evidenta contabila incepand cu data de 1 ianuarie 2024, respectiv incepand cu prima zi a anului fiscal modificat care incepe in anul 2024.

Aceasta valoare se va evidentia distinct pentru aplicarea prevederilor privind determinarea indicatorului A, respectiv pentru a nu se cuprinde in indicatorul A.

3. Pentru contribuabilii prevazuti la art. 46^2 alin. (2) din Codul fiscal (impozitul specific pe cifra de afaceri datorat de societatile din sectorul petrol si gaze), in cazul imobilizarilor in curs de executie ocazionate de achizitia/productia de active, incepute pana la 31 decembrie 2024 inclusiv, cu modificarile si completarile ulterioare, in valoarea indicatorului I se include doar valoarea imobilizarilor in curs de executie ocazionate de achizitia/productia activelor respective inregistrate in evidenta contabila incepand cu data de 1 ianuarie 2025, respectiv incepand cu prima zi a anului fiscal modificat care incepe in anul 2025.

Aceasta valoare se va evidentia distinct pentru aplicarea prevederilor privind determinarea indicatorului A, respectiv pentru a nu se cuprinde in indicatorul A.

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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
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