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Revanzare produse

valabil la 17 Mar 2025Conform legislatiei in vigoare!
Gabi Popescu Raspuns oferit de
Gabi Popescu

Auditor financiar

Intrebare: Se va implementa un contract de manufacturing toll intre o companie din Romania si una din Germania.Compania din Germania este inregistrata in scop de TVA in Romania. Practic, toate stocurile din compania din Romania vor fi transferate (vandute) catre compania din Germania. Compania din Germania va inregistra partea de stocuri, stocuri care se afla si se vor afla in locatia companiei din Romania, iar compania din Romania va inregistra cheltuielile indirecte, cheltuielile cu salariile, cheltuielile cu amortizarea si, la sfarsitul lunii, va emite o factura cu aceste costuri, plus un fee suplimentar catre compania din Germania (manufacturing fee).

Compania din Germania va achizitiona materiile prime si va emite facturi de vanzare cu produse finite catre clientii finali. Insa va exista o perioada de implementare pana cand clientii finali sunt pregatiti sa primeasca facturile de la compania din Germania. In aceasta situatie, compania din Germania va emite facturi de produse finite catre compania din Romania, iar compania din Romania va emite facturi catre clientul final. Facturile vor fi 1 la 1, fara adaos suplimentar.

Intrebarea noastra este daca compania din Romania trebuie sa foloseasca conturi de profit sau pierdere pentru aceste inregistrari (ex: 371 pentru achizitie, 607 pentru descarcare si 707 la vanzarea catre clientul final)? Sau poate folosi un cont de bilant, neavand niciun profit din aceasta tranzactie (ex: 462=401 pentru achizitie si 411=462 la revanzare)?

O alta intrebare este, din punct de vedere fiscal, daca aceste facturi de revanzare sunt supuse impozitului minim pe cifra de afaceri, avand in vedere ca nu exista profit din aceste refacturari/revanzari?

Tip societate: S.R.L.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 2932

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 17 mar 2025.

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Intrebare: Suntemo SRL cu activitatea principala de comercializare si producere de mezeluri pe care le producem si le vindem in magazinul propriu. Achizitionam materie prima de la diverse abatoare (carcase diverse, pui) si diverse ingrediente de materie prima pentru producerea de mezeluri.Va rog sa-mi spuneti daca procedez corect:Achizitia materiei prime (materie prima / consumabile) % = ...
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Intrebare: O societate de transport primeste mult mai tarziu documentele de transport (cmr) si facturarea se face cu o luna mai tarziu fata de prestarea efectiva a serviciului. Cum am putea inregistra aceste venituri? Este corect sa inregistram 418=704? Pentru acesta nota trebuie colectat tva in luna in care inregistram nota?
18Mar2025

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Intrebare: Societatea X are multi salariati si a incheiat un contract de inchiriere bunuri (telefoane) pe o perioada de 2 ani cu societatea Y. Contractul de inchiriere urmeaza sa se incheie, iar societatea X a dorit cesionarea bunurilor. Societatea Y a emis factura de cesionare a bunurilor (telefoanele). Pretul pe factura al unui telefon este de 150 lei + TVA.Toate telefoanele trebuie inregistrate pe ...
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Inregistrare reducere comerciala

de Elena Garofil valabil la 17 Mar 2025
Intrebare: Am o factura cu valoare totala (TVA inclusa) de 1.093,70 lei, insa totalul de plata este de 974,70 lei. Diferenta de 119 lei reprezinta free customer credit.Inregistrare factura:6xx = 401 1.093,70 leiPlata:401 = 5121 974,70 leiRamane o diferenta de 119 lei. Cum o inregistrez?
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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
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1957
1958
1959
1960
1961
1962
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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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11
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31
1
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5
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