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  • Profit reinvestit
    Daca achizitionez de la o persoana fizica echipamente utilizate in valoare de 40.000 lei pe care aceasta le are in proprietate, pot deduce impozitul aferent profitului reinvestit in aceste echipamente? Mentionez ca profitul in ultimul trime...
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PFA. Subinchiriere spatiu inchiriat de la persoana fizica

valabil la 02 Mar 2024
Mariana Prejbeanu Raspuns oferit de
Mariana Prejbeanu

Expert contabil, Consultant fiscal, Auditor financiar

Intrebare: O PFA platitoare de TVA are un spatiu inchiriat de la o persoana fizica prin contract de inchiriere.

Subinchiriaza acest spatiu unui ONG pentru desfasurarea activitatilor ocazionale.

Cum emite factura de chirie catre ONG, cu TVA?

Daca da, trebuie sa depuna notificare privind optiunea de taxare la Anaf? Cum se trimite aceasta notificare, la ghiseu sau in spv?

Ce se intampla daca a emis facturile cu TVA desi poate nu trebuia? Storneaza facturile si le emite fara TVA?

Tip societate: P.F.
Numar de angajati: 0 angajati
Platitoare TVA: Da
Cod CAEN: Consultanta

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Clic aici pentru a te convinge de utilitatea raspunsurilor oferite de expertii portalcontabilitate.ro

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10Dec2024

Vanzari repetate de terenuri de catre o persoana fizica

de Vera Constantin valabil la 10 Dec 2024
Intrebare: O persoana fizica neinregistrata fiscal, detinatoare de mai multe terenuri, a efectuat urmatoarele tranzactii: In perioada 2021-2024, a vandut in fiecare an cate o parcela de teren intravilan la valoarea de 20.000 euro (pretul fiind mai mare decat cel rezultat din grila notariala). In plus, in anul 2023 a vandut si un teren agricol de 43.000 lei, a facut 2 schimburi de teren in valoare de 628.700 ...
18Sep2024

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Cheltuieli utilitati in baza unui contract de inchiriere

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Intrebare: O persoana fizica inchiriaza un spatiu unei firme platitoare de TVA. In contractul de inchiriere se specifica, chiriasul va suporta cheltuiala cu utilitatile. Va rog o monografie contabila. Persoana fizica trebuie sa refactureze utilitatile?
23Iul2024

Impozitare la norma de venit culturi agricole

de Anca Bilas valabil la 23 Iul 2024
Intrebare: PFA infiintata in aprilie 2023 nu a depus declaratia unica pentru 2023 si nici pentru 2024. In anul 2023 nu a avut activitate si doreste sa aplice norma agricola. Cum completez declaratia unica pentru anul 2023? Conform legii, veniturile din activitati agricole aferente suprafetelor/capetelor de animale in limitele neimpozabile nu se declara in declaratia unica. Deci nu trebuie sa depun ...
22Iul2024

Coproprietari. Depunere declaratie unica si formularul C168

de Nicolae Liviu valabil la 22 Iul 2024
Intrebare: Pentru un contract de inchiriere apartament avand ca locator doua persoane fizice (sot si sotie) si locatar o firma de inchiriere in regim hotelier, cum se va declara acest contract la ANAF? Va face declaratia C168 doar sotul, tinand cont ca chiria se incaseaza intr-un singur cont bancar (cel al sotului) sau va face si sotia aceasta declaratie, chiar daca ea nu incaseaza nimic in mod direct? In ...
07Iul2024

Chiria platita de o persoana juridica. Tratament fiscal

de Nicolae Liviu valabil la 07 Iul 2024
Intrebare: Am un client I.I. inregistrat la Registrul Comertului. Clientul a semnat un contract de inchiriere spatiu cu data de 31.05.2024 cu o persoana fizica. Societatea I.I. are adresa sediului social in judetul A, iar activitatea pe care urmeaza sa o desfasoare in spatiul inchiriat se afla in Bucuresti.In contractul de inchiriere, la art. 3, "chiria pentru spatiul inchiriat este de 3000 lei lunar". ...
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ianuarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
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2041
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2046
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2049
2050
DLMMJVS
29
30
31
1
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11
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31
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