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Portal actualizat la 16 Martie 2025
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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

Mod decontare vouchere emise in 2024

valabil la 12 Ian 2025Conform legislatiei in vigoare!
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: In cazul unei agentii de turism, cum trebuie abordata modificarea adusa de OUG 156 din 2024, respectiv decontarea a 50% din valoarea serviciilor turistice prestate de orice structura de primire turistica de pe teritoriul Romaniei, achizitionate direct sau prin intermediul unei agentii de turism, respectiv cel mult 800 de lei pentru servicii turistice prestate in valoare de cel putin 1.600 de lei?

Intrebarea este legata de voucherele primite de persoanele fizice in 2024, dar folosite in 2025. Si mai avem situatia in care agentia de turism a incasat vouchere (prin emiterea unei facturi de avans in 2024), vouchere care vor fi folosite tot in 2025.

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 6920

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)

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14Mar2025

Prestari servicii de recrutare de personal

de Vera Constantin valabil la 14 Mar 2025
Intrebare: In cazul unui cod CAEN - prestare sevicii de recrutare, care sunt implicatiile fiscale referitoare la facturare extern si intern?
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Avansuri spre decontare neutiilizate

de Elena Garofil valabil la 04 Mar 2025
Intrebare: In situatia in care se platesc lunar prin banca sume catre un angajat cu scopul ca acesta sa poata achita pentru societate anumite cheltuieli (inregistrandu-se pe contul 542), insa mare parte din acestea se constata ca nu au mai fost necesare, este corect ca la finalul anului angajatul in speta sa restituie sumele neutilizate si sa inchidem astfel contul 542? In cazul in care este in regula, este ...
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Reflectare vanzare cu pret majorat

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Intrebare: O societate comerciala vinde combustibil in statia PECO pe care o detine. Administratorul a stabilit cu un anumit client ca este de acord sa ii crestem pretul motorinei cu 11 bani/litru, in schimbul amanarii platii facturii (factura va avea un termen de scadenta de 30 de zile in loc de 15 zile).Cum ar trebui reflectata in contabilitate aceasta majorare? Ar trebui creat un articol separat pe ...
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Facturi si plati in valuta intre rezidenti

de Raluca Liliana Anghelache valabil la 17 Ian 2025
Intrebare: Avem furnizori din Romania care ne emit facturi in valuta. Este corect sa inregistram aceste facturi in valuta si sa le platim in valuta? In e-Factura le primim in valuta si este mentionat CSV.
18Ian2025

Tranzactiile intre persoane afiliate se realizeaza conform principiului valorii de piata

de Dana Hristu valabil la 18 Ian 2025
Intrebare: Un actionar detine 50% din societatea A si 50% din societatea B. Intre aceste companii au loc vanzari - cumparari in ambele sensuri. Cum ar trebui contabilizate aceste tranzactii?
29Dec2024

SAF-T si e-factura

de Raluca Liliana Anghelache valabil la 29 Dec 2024
Intrebare: O societate comerciala comercializeaza aparate de aer conditionat. Achizitia de la furnizor si inregistrarea in gestiunea (gestiunea marfa) societatii se face pe fiecare unitate in parte (interioara si exterioara). Aparatul de aer conditionat are doua unitati: unitatea interioara si unitatea exterioara. Totodata, societatea inregistreaza in gestiunea de materiale consumabile alte materiale ...
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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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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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