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Portal actualizat la 4 Aprilie 2025
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  • Subiectul saptamanii
  • Recuperare pierdere fiscala
    O societate platitoare de impozit pe profit, in anul 2023 a obtinut pierdere fiscala de 3.000.000 lei, evidentiata la rd. 40 din D101/2023. In anul 2024 obtine un profit fiscal de 2.500.000 lei. Impozitul pe profit va fi calculat la 30%, a...
    mai mult

Indicele inflatiei pentru anul 2024 conform Eurostat

valabil la 07 Mar 2025Conform legislatiei in vigoare!
Liviu Sapunaru Raspuns oferit de
Liviu Sapunaru

Consultant fiscal, Expert Contabil, Practician in Insolventa

Intrebare: Societatea noastra are incheiat un contract de inchiriere in euro, care se factureaza la cursul BNR din ziua facturarii. In contract este prevazut faptul ca, anual, chiria se indexeaza cu rata inflatiei raportata de Eurostat pentru anul anterior.

As dori sa stiu care este indicele inflatiei pentru anul 2024, comunicat de Eurostat.

Tip societate: S.A.
Numar de angajati: peste 50 angajati
Platitoare TVA: Nu
Cod CAEN: 8222

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 07 mar 2025.

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Intrebari similare din categoria Creante

16Ian2025

Plata garantie. Monografie contabila

de Vera Constantin valabil la 16 Ian 2025
Intrebare: Avem o SRL care, printr-un contract de inchiriere isi desfasoara activitatea de pariuri sportive, inclusiv loto. La momentul aducerii aparatelor necesare pariurilor sportive si loto s-a platit o garantie de instalare. Cum ar trebui inregistrata in contabilitate aceasta operatiune?
02Dec2024

Contract de inchiriere. Constituire garantie

de Vera Constantin valabil la 02 Dec 2024
Intrebare: Se inchiriaza o cladire de birouri si se solicita o garantie. De asemenea se cere achitarea chiriei in avans pentru cateva luni.Ce documente intocmim pentru constituirea garantiei si pentru chiria in avans?
16Iul2024

Incasare garantie inchiriere spatii

de Vera Constantin valabil la 16 Iul 2024
Intrebare: Avem urmatoarea situatie: societatea noastra a incheiat un contract de inchiriere pentru un spatiu comercial si conform prevederilor contractuale, chiriasul a depus o garantie. Aceasta garantie a fost transferata in contul nostru bancar.Va rugam sa ne ajutati cu urmatoarele informatii detaliate despre:1. Conturile contabile care trebuie utilizate pentru a inregistra aceasta garantie.2. ...
21Mai2024

Panouri fotovoltaice

de Gabi Popescu valabil la 21 Mai 2024
Intrebare: Ce obligatii are o societate care a devenit prosumator cu o putere instalata intre 50-100 kw? Poate solicita scutire la plata accizelor? Mai trebuie sa se inregistreze ca platitor de accize? Cum facturam si inregistram energia produsa si trimisa in retea, din punctul de vedere al TVA? Cum inregistreaza energia produsa si consumata in activitatea proprie, pe ce baza? Societatea are incheiate ...
09Apr2024

Reevaluare garantie de buna executie

de Daniela Manole valabil la 09 Apr 2024
Intrebare: 1. O societate in calitate de locator incheie un contract de inchiriere cu un locatar in care chiria si garantia sunt negociate in euro (valoarea din contract este in euro), iar restituirea garantiei in euro se va face la cursul BNR valabil la data restituirii. Operatiunile descrise mai sus pot fi asimilate unor tranzactii valutare? Conform OMFP 1802/2014 acestea ar trebui reevaluate lunar?2. ...
21Mar2024

Aspecte contabile garantie chirie

de Anca Bilas valabil la 21 Mar 2024
Intrebare: In anul 2022 o societate a incheiat un contract de inchiriere imobil (apartament) cu o persoana fizica, careia i s-a platit garantie in valoare de 1.500 ron conform contractului. La 31.10.2023 contractul de inchiriere imobil se reziliaza. Garantia nu se va restitui, deoarece proprietarul a reparat pe cont propriu obiectele deteriorate (cabluri scoase din pereti; reparat TV; zugravit pereti etc.). ...
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aprilie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
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1977
1978
1979
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1981
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1984
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1986
1987
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1991
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2000
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2002
2003
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2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
30
31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
1
2
3
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