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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 ...
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Regim fiscal TVA pentru vanzare teren

valabil la 24 Mar 2023
Amelia Dumitras Raspuns oferit de
Amelia Dumitras

Consultant fiscal

Intrebare: O societate comerciala platitoare de TVA a cumparat in 2017 un teren + constructii, scutit de tva conform codului fiscal art. 292(2) lit. f + Norme metodologice 55.

Acum vrea sa vanda terenul la o societate platitoare de tva:

- cazul 1: a demolat tot de pe teren si vrea sa vanda numai terenul. Ce regim de tva aplica? Taxare inversa sau scutit de tva conform Codului fiscal art. 292(2) lit. f + Norme metodologice 55 sau este obligat la plata tva?

- cazul 2: terenul mai are constructie pe el si vinde cu totul. Ce regim de tva apilca? Taxare inversa sau scutit de tva conform Codului fiscal art. 292(2) lit. f + Norme metodologice 55.

Tip societate: S.R.L.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 4120

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 mar 2023.

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14Mar2025

Achizitie autoturism din UE de catre un neplatitor de TVA

de Anca Bilas valabil la 14 Mar 2025
Intrebare: Am un client, societate prestatoare de servicii, neplatitoare de TVA, platitor de impozit pe profit, care doreste sa achizitioneze un autoturism second-hand de pe o platforma de vanzari auto internationala. Autoturismul nu va fi utilizat 100% pentru activitatea societatii, astfel ca combustibilul se va deduce 50%. Ce regim de TVA se va aplica la achizitie? Este necesar sa obtina un cod special ...
10Mar2025

Regim fiscal TVA pentru operatiuni neimpozabile in Romania

de Amelia Dumitras valabil la 10 Mar 2025
Intrebare: Societatea A - din RO platitoare de TVA, cumpara (de la societatea B din BG cu cod valid de TVA) marfa FCA Ucraina.Societatea A vinde aceasta marfa tot FCA Ucraina, catre societatea C din RO, platitoare de TVA. Societatea C face importul.Societatea A inregistreaza achizitia factura fara TVA? Nu o declara in D390?Si vanzarea tot fara TVA? Vanzarea catre societatea C la ce rand D300 o declara?
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Inchiriere sala conferinte

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Intrebare: Un hotel functioneaza intr-un spatiu inchiriat si primeste factura de chirie cu TVA. Cand inchiriaza sala de conferinte cu TVA catre clienti, trebuie sa depuna notificare privind optiunea de taxare? Sau operatiunea nu se incadreaza la operatiuni scutite?
10Mar2025

Inchiriere sala conferinta TVA

de Stan Cosmina valabil la 10 Mar 2025
Intrebare: Inchirierea unei sali de conferinte la un hotel se incadreaza la operatiuni scutite conform art. 292, alin. (2) lit. e din Codul fiscal?
11Mar2025

TVA. Achizitie combustibil

de Mihaela Corneanu valabil la 11 Mar 2025
Intrebare: O societate de transport din Romania inchiriaza o masina de la o persoana juridica din Romania pentru a efectua un transport in Italia. Masina este alimentata cu combustibil in Italia, iar costul este suportat de firma care a inchiriat vehiculul. Conform contractului de inchiriere, firma care a inchiriat masina trebuie sa refactureze combustibilul catre proprietarul acesteia.Avand in vedere ca ...
02Mar2025

Servicii de transport fluvial bunuri pe parcurs extern. Beneficiar din stat tert

de Amelia Dumitras valabil la 02 Mar 2025
Intrebare: Casa de expeditii factureaza transport marfa fluvial pe ruta Serbia-Ungaria unei societati platitoare de tva din Serbia.Factura va fi intocmita cu TVA sau fara? In cazul in care se fcatureaza fara TVA la ce rand se trece in decontul de TVA?
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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
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1958
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1960
1961
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2036
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2038
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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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