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Servicii medicale. Bon fiscal. Emitere factura

valabil la 21 Nov 2023
Elena Garofil Raspuns oferit de
Elena Garofil

Consultant fiscal

Intrebare: 1. Societatea privata presteaza servicii medicale catre populatie. Printre pacienti sunt si minori.

a) Se pot emite facturi pe numele minorului?

b) De obicei se emite bon fiscal si doar la solicitarea pacientului se emite si factura, insa unii pacienti solicita factura si dupa 2-3 luni de la consult. Care este termenul maxim pentru care suntem obligati sa le emitem factura si care este temeiul legal?

2. Societate neplatitore de tva cu cod special de tva face achizitii intracomunitare de cristaline (proteze oculare, care au devenit scutite cu drept de deducere din iunie 2023). Pana in iunie se facea taxare inversa si se declara TVA in d301 si d390, dupa 11 iunie nu le mai declaram in d390 si d301. Luna aceasta am primit o factura de la un furnizor din Italia care pe langa aceste cristaline a facturat si "taxa de urgenta si transport"; pentru valoarea taxei de urgenta si transport trebuie sa facem taxare inversa si sa achitam tva catre statul roman?

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

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 21 nov 2023.

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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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1955
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1958
1959
1960
1961
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2036
2037
2038
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2041
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2044
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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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