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Prestare servicii de ortodontie conform noilor reglementari emise de Colegiul Medicilor

valabil la 13 Feb 2025Conform legislatiei in vigoare!
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: Recent am citit despre modificarile aduse OG 124/1998 care vizeaza si limitarea constituirii unor societati civile medicale doar de catre persoane fizice, medici care au drept de libera practica. Aceste modificari pun sub semnul intrebarii legalitatea raporturilor juridice de colaborare/conlucrare dintre un cabinet medical organizat ca societate, conform Legii nr. 31/1990, si un alt cabinet medical (indiferent de forma de organizare a acestuia din urma).

In urma celor mentionate, doresc sa inteleg mai bine, deoarece am urmatoarea situatie: o SRL - cabinet medical de ortodontie are contracte de colaborare pentru serviciile oferite de acesta cu alte cabinete medicale. Mai exact, medicul se deplaseaza la cabinetele respective, presteaza servicii ortodontice pacientilor acestora, iar societatii ortodontului i se factureaza chirie pentru spatiul si aparatura utilizata in acel cabinet. Medicul ortodont factureaza direct clientilor finali serviciile prestate.

Se intelege ca astfel de colaborari intre cabinetele medicale, indiferent de forma lor de organizare, nu mai sunt posibile? Medicul trebuie sa fie angajat, administrator/titular sau persoana fizica independenta?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Nu
Cod CAEN: 8623

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Intrebari similare din categoria Servicii

02Mar2025

Regim TVA cabinet medical

de Negoita Oana-Maria valabil la 02 Mar 2025
Intrebare: O SRL cu obiect de activitate 8622 factureaza servicii medicale care sunt scutite de TVA si a depasit plafonul de 300.000 de lei. Periodic, unul dintre asociati presteaza servicii de conferentiere pe teme medicale.Va rog sa imi spuneti ce obligatii avem in legatura cu aceste servicii de conferentiere. Sunt acestea scutite de TVA la fel ca serviciile medicale? In cazul in care societatea vinde ...
07Feb2025

Tratamentul contabil al subventiei PNRR pentru renovarea unui cabinet medical in comodat

de Liviu Sapunaru valabil la 07 Feb 2025
Intrebare: O SRL din Romania incaseaza fonduri PNRR pentru renovarea unui cabinet medical, pe componenta C12, sanatate... spatiul fiind cu contract de comodat.Care este tratamentul contabil si fiscal al acestor subventii? Rugam monografie contabila cu incasarea sumelor, plata furnizorilor, venituri din subventii si perioada de amortizare a acestei lucrari, dat fiind faptul ca spatiul nu este proprietatea ...
08Feb2025

Activitati profesionale independente

de Munteanu Corneliu Stefan valabil la 08 Feb 2025
Intrebare: Rugam detalierea noilor modificari legislative din Codul fiscal referitoare la activitatea de servicii a unui medic, detinator al unei SRL, care nu are punct de lucru propriu, ci doar presteaza servicii facturabile catre un alt cabinet SRL.Mentionez ca, pana in prezent, activitatea se desfasura pe baza unui contract de colaborare. Incepand cu anul 2025, care va fi modul de lucru intre medic si ...
07Feb2025

Vanzare autoturism luat in leasing cu tva dedusa 50%

de Mariana Prejbeanu valabil la 07 Feb 2025
Intrebare: Un cabinet de avocat, platitor de TVA, a luat in leasing financiar in 2022 pe 5 ani un autoturism, la care a dedus TVA 50% la avans si la ratele de leasing. Bunul a fost considerat de capital, avand o durata de amortizare de 5 ani. In septembrie 2024, cabinetul inchide anticipat leasingul si are loc transferul dreptului de proprietate asupra autoturismului. Firma de leasing emite o factura pe ...
04Feb2025

Facturarea serviciilor medicale intre cabinete

de Liviu Sapunaru valabil la 04 Feb 2025
Intrebare: In data de 31.01.2025 a fost publicata Ordonanta 9/31.01.2025 privind organizarea si functionarea cabinetelor medicale.Urmare a acestei ordonante, a aparut intrebarea daca un SRL cu activitate unica, medicala, cu angajat medic sau administrator medic, mai poate factura servicii medicale catre o alta clinica, pentru care medicul angajat presteaza servicii.Practic, Articolul 1, punctul 6, spune ...
09Sep2024

Platile efectuate de un cabinet de avocatura in numele unui client

de Liviu Sapunaru valabil la 09 Sep 2024
Intrebare: In cazul in care un cabinet de avocatura a platit o taxa pentru organizarea de santier in numele unei societati, iar taxa a fost platita catre o primarie care nu a emis o factura, intrebarea este cum poate cabinetul de avocatura sa recupereze taxa platita in numele tertului. Poate cabinetul de avocatura sa emita o factura catre societatea respectiva? Care ar fi modalitatea de a recupera suma, ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1961
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2046
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2048
2049
2050
DLMMJVS
23
24
25
26
27
28
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