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    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

Obligatia de raportare a facturilor de retur in e-Factura

valabil la 24 Feb 2025Conform legislatiei in vigoare!
Liviu Sapunaru Raspuns oferit de
Liviu Sapunaru

Consultant fiscal, Expert Contabil, Practician in Insolventa

Intrebare: O societate platitoare de TVA vinde haine prin intermediul unui magazin in mall. Se emite bon fiscal persoanelor fizice, insa unele dintre acestea vin cu produsele in termenul de retur si le returneaza. Pana la 31.12.2024, cand facturile emise persoanelor fizice nu se trimiteau in SPV, se emitea o factura de retur, se atasa bonul fiscal cu suma retrasa din casa de marcat si se restituiau banii in numerar pentru bunurile returnate.

Incepand din 2025, firma nu mai doreste sa emita facturi catre persoanele fizice, considerand ca este ilogic sa raporteze prin sistemul e-Factura o stornare care nu a fost initial insotita de o livrare, si a intocmit procese verbale de retur, prin care a incarcat bunurile in stoc si le-a atasat bonurile de retragere numerar. Se poate continua aceasta masura, similara cu corectarea sumelor introduse gresit in casa de marcat (cand se tasteaza 1000 in loc de 100, se intocmeste un PV de corectare cu explicatii, iar pe baza PV-ului se corecteaza si Z-ul lunii)? Daca da, ce anume ar trebui sa se ataseze pentru ca aceste documente sa fie complete din punct de vedere fiscal?

Sau este obligatoriu sa se emita facturi de retur catre persoanele fizice cu mentionarea bunurilor returnate? Unele persoane fizice nu doresc sa comunice datele personale; in acest caz, cum s-ar emite facturile care trebuie trimise prin SPV in e-Factura?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 6201

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 24 feb 2025.

Informatii la zi oferite de expertii PortalContabilitate.ro -
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Sunt de acord cu termenii si conditiile site-ului!
Conform cerintelor Regulamentului UE 679/2016 sunt de acord ca SC Rentrop & Straton S.R.L. sa colecteze si sa prelucreze datele din formular in scopuri comerciale.
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Procedura de corectare a erorilor contabile

Ramai la curent cu toate solutiile propuse de specialisti.
Aboneaza-te ACUM la Newsletterul portalcontabilitate.ro si primesti cadou Raportul special "Procedura de corectare a erorilor contabile"!

Da, vreau informatii despre produsele Rentrop&Straton. Sunt de acord ca datele personale sa fie prelucrate conform Regulamentului UE 679/2016

Intrebari similare din categoria Proceduri fiscale

14Mar2025

Obligatii fiscale de plata privind veniturile din activitati independente

de Dani Cucu valabil la 14 Mar 2025
Intrebare: Daca o PFA cu activitate independenta nu are activitate in anul 2025, venit 0, cheltuieli 0, iar persoana este angajata cu CIM fara intrerupere, dar pe partea de PFA nu are activitate tot anul, in conditiile actuale, este obligata sa plateasca CASS pentru PFA? Impozitul va fi 0, cat va fi CASS?
24Feb2025

Drepturi de autor. D112

de Nicolae Liviu valabil la 24 Feb 2025
Intrebare: Va rog sa ne mentionati daca, in cazul unui contract din drepturi de autor de natura ocazionala (cu o singura plata), este obligatorie modificarea vectorului fiscal prin depunerea declaratiei 700? Va rugam sa ne mentionati si prevederile legale, intrucat nu am gasit specificatii referitoare la aceasta situatie.In cazul in care este obligatorie modificarea vectorului fiscal, ce anume se ...
21Feb2025

Obligatii fiscale privind achizitia intracomunitara de bunuri

de Justinian Cucu valabil la 21 Feb 2025
Intrebare: O societate comerciala doreste sa faca o achizitie intracomunitara reprezentand monitor pentru scena in suprafata de 13 mp si in valoare de 13.000 euro fara TVA, din Olanda.Va rog precizari legale referitoare la regimul TVA, respectiv:- se aplica taxarea inversa?- trebuie sa comunice furnizorului codul de TVA?
14Feb2025

Stingere solduri furnizori pentru care s-au pierdut bonurile fiscale

de Anca Bilas valabil la 14 Feb 2025
Intrebare: Avem diverse facturi care au fost achitate numerar, dar pentru care nu mai avem bonul fiscal (persoana care a efectuat cheltuiala a omis sa solicite bonul fiscal ori l-a pierdut. Astfel, ne raman in balanta solduri neachitate catre furnizorii respectivi pentru care s-au pierdut bonurile fiscale. Cum se procedeaza pentru a putea inchide acesti furnizori?
12Feb2025

D107 an fiscal modificat

de Raluca Liliana Anghelache valabil la 12 Feb 2025
Intrebare: Pentru anul anterior am avut contracte de sponsorizare. Mentionez ca avem an fiscal diferit 01.10.2023-30.09.2024.Este necesara depunerea declaratiei 107 si care este termenul avand in vedere sfarsitul anului fiscal la 30.09.2024? Pe declaratia 107 nu se poate modifica perioada.
24Ian2025

Monografie contabila diferente privind impozitul pe profit in cazul unei inspectii fiscale

de Anca Bilas valabil la 24 Ian 2025
Intrebare: Societatea a avut un control privind dosarul preturilor de transfer, iar organele fiscale au procedat la ajustari pentru anii 2018 si 2020. S-a emis decizie de impunere, s-au calculat penalitati, si am primit deciziile de calcul accesorii, unde sunt evidentiate penalitatile. Am depus D11 pentru anularea penalitatilor.Cum ar trebui sa inregistram in contabilitate diferentele de impozit pe profit ...
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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
1954
1955
1956
1957
1958
1959
1960
1961
1962
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2036
2037
2038
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2044
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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5
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11
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31
1
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5
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