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Obligatiile CBAM pentru importurile de inele din aluminiu si saibe din otel

valabil la 20 Mar 2025Conform legislatiei in vigoare!
Liviu Sapunaru Raspuns oferit de
Liviu Sapunaru

Consultant fiscal, Expert Contabil, Practician in Insolventa

Intrebare: Societatea noastra importa bunuri din Taiwan, printre codurile TARIC importate aflandu-se si urmatoarele:

- Inele din aluminiu pentru biciclete - cod TARIC 76161000,

- Saibe din otel inoxidabil - cod TARIC 73182200.

Avand in vedere cerintele de raportare CBAM (Carbon Border Adjustment Mechanism Mecanismul de Ajustare a Carbonului la Frontiera) in scopul de a preveni relocarea emisiilor de carbon si faptul ca importatorii din UE care aduc bunuri din afacerea Uniunii, din sectoarele asociate emisiilor de carbon, trebuie sa depuna declaratii CBAM,

1. Societatea noastra importatoare, pentru codurile mentionate mai sus, trebuie sa raporteze emisiile de CO?

2. Care este perioada de raportare si ce alte obligatii in materie de CBAM ii revin societatii noastre importatoare de coduri de genul celor de mai sus, din 2026?

3. In opinia dumneavoastra, in cadrul unei societati de productie, cum este si fabrica noastra, care ar fi departamentul abilitat sa se ocupe de raportarea CBAM?

Tip societate: S.R.L.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 3092

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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Intrebari similare din categoria Import/Export

02Mar2025

Import din UK cu vama in Germania

de Anca Bilas valabil la 02 Mar 2025
Intrebare: Furnizorul nostru din UK a emis o factura de vanzare marfa catre firma noastra din RO, insa, dintr-o eroare, a expediat marfa catre firma-mama din DE. Aceasta din urma a achitat toate taxele in vama si ne-a expediat marfa noua in RO, cu un aviz de expeditie.Intrebarea este cum sa consideram aceasta achizitie din punctul de vedere al TVA si daca mai avem vreo obligatie vamala, avand in vedere ca ...
26Feb2025

Tratamentul TVA pentru achizitiile intracomunitare provenite de la furnizori extracomunitari - China

de Liviu Sapunaru valabil la 26 Feb 2025
Intrebare: Persoana juridica platitoare de TVA si de impozit pe profit, magazin online, face in mod frecvent importuri din China prin DVI, unde plateste TVA si taxe vamale in vama. In luna ianuarie, firma este luata prin surprindere cand curierul (UPS) aduce coletul din China la usa firmei, fara a da detalii privind TVA, taxe vamale sau alte formalitati, colet ce contine produse cosmetice in valoare de ...
26Feb2025

Raportare operatiuni neimpozabile in Romania

de Amelia Dumitras valabil la 26 Feb 2025
Intrebare: O societate platitoare de TVA achizitioneaza marfa din Austria si o revinde unui partener din Elvetia. Transportul este efectuat din Austria in Elvetia si organizat de catre societatea din Romania. Au fost intocmite formalitatile vamale in Austria. Societatea din Romania nu detine cod de TVA pe teritoriul Austriei. Care este regimul de TVA in acest caz, atat pentru achizitia din Austria, cat si ...
25Feb2025

Import de marfuri din China pe teritoriul Olandei

de Vera Constantin valabil la 25 Feb 2025
Intrebare: O societate din Romania achizitioneaza marfa din China. Marfa este facturata din China si plata se face in contul aceleasi firme. Dupa o luna, societatea a fost anuntata ca poate ridica marfa din Olanda. Transportul a fost asigurat de societatea din Romania. Dupa primirea marfii, societatea din Romania a solicitat documentele care sa faca dovada ca taxele vamale si TVA aferenta au fost platite ...
21Feb2025

Import obiectiv foto cu taxele de import platite de catre furnizor

de Anca Bilas valabil la 21 Feb 2025
Intrebare: O societate a achizitionat un obiectiv foto de la o societate din SUA, SIRUI USA LLC. Acesta a venit prin curier. Pe factura sunt trecute baza 3814,36 lei si TVA 724,73 lei, total 4539,09 lei. Cum se inregistreaza/declara aceasta factura?
18Feb2025

Importator intreprindere mica. Plafon pentru inregistrarea in scopuri de TVA

de Amelia Dumitras valabil la 18 Feb 2025
Intrebare: O societatate neplatitoare de TVA din Romania doreste sa achizitioneze marfa in valoare 50.000 euro din Turcia.Exista vreun prag la achzitie marfa din Turcia, in care societatea trebuie sa devina platitoare de TVA in Romania?
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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
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1975
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1977
1978
1979
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1981
1982
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1984
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1986
1987
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2000
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2002
2003
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2005
2006
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2008
2009
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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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