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Portal actualizat la 21 Ianuarie 2025
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Stimulent primit de la producator

valabil la 26 Aug 2023
Anca Ivanov Raspuns oferit de
Anca Ivanov

Expert contabil

Intrebare: Care este tratamentul din punctul de vedere al TVA privitor la incasarea unui stimulent de la Microsoft Irlanda pentru care nu exista un document, factura sau o nota de credit emis? Incasarea s-a facut in baza unui contract de parteneriat, in care Microsoft nu este furnizorul direct al societatii noastre, ci al partenerului nostru.

Societatea noastra a achizitionat licente de la o societatea partenera Microsoft din Romania, societatea A, iar Microsoft, furnizorul societatii A din Romania a acordat direct societatii noastre un stimulent. Pe notificarea de plata se mentioneaza doar Incentives earned and/or claimed due from activities performed during earning period.

Ar trebuie sa existe o factura pentru aceasta? Cine ar trebui sa emita factura? Microsoft sau societatea noastra? Care este tratamentul fiscal din punctul de vedere al TVA , al incasarii acestui stimulent? Se raporteaza tranzactia in declaratia 390?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 5229

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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Intrebari similare din categoria Declaratii

21Ian2025

Declaratia 216 rectificativa

de Mugur Durgheu valabil la 21 Ian 2025
Intrebare: In decembrie am depus declaratia 216 pentru un autoturism si nu stiam ca o sa depuna si firma de leasing, care ulterior l-a facturat. Acum, am facut o declaratie rectificativa tot pentru 216, cu sume pe zero sau pe minus, si imi da eroare la acestea.Va rog sa ma ajutati cum trebuie sa completez aceasta declaratie rectificativa, ce sume trebuie sa trec, daca raman datele la fel sau trebuie sa ...
19Ian2025

Depunere D112 cu valoare 0

de Anca Bilas valabil la 19 Ian 2025
Intrebare: O societate nou infiintata in data de 18.12.2024 figureaza in vectorul fiscal al ANAF cu impozite si contributii salariale incepand cu data infiintarii, adica 18.12.2024. Pentru a beneficia de regimul de impozitare specific microintreprinderilor, societatea a indeplinit obligatia de angajare a unei persoane cu norma intreaga incepand cu data de 15.01.2025 (incadrandu-se in termenul legal de 30 de ...
18Ian2025

Obligatia depunerii declaratiei 406 pentru firme nou-infiintate

de Liviu Sapunaru valabil la 18 Ian 2025
Intrebare: Detinem o firma de constructii infiintata in iunie 2024 si nu sunt foarte lamurita daca trebuie sa depunem declaratia 406 in acest caz, odata cu modificarea obligatiei de depunere si pentru firmele mici.
13Ian2025

Obligatii fiscale si contabile in cazul suspendarii activitatii unei microentitati

de Liviu Sapunaru valabil la 13 Ian 2025
Intrebare: Ce declaratie trebuie completata si depusa la ANAF si pana la ce data, in cazul intreruperii temporare a activitatii unei microentitati (SRL) fara angajati, inregistrata ca platitoare de impozit pe profit? Se depune la ANAF D 010 in format fizic sau se completeaza si se depune electronic D 700? Trebuie intocmit si transmis la ANAF bilantul pe anul 2024 pentru aceasta firma? Precizez ca au fost ...
12Ian2025

Calculul termenelor de depunere pentru declaratia D406 (SAF-T) cu perioada de gratie pentru contribuabilii mici - anul 2025

de Liviu Sapunaru valabil la 12 Ian 2025
Intrebare: De la 1 ianuarie 2025, firmele mici vor trebui sa depuna Declaratia informativa D406 (SAF-T), care cuprinde informatii din evidenta contabila si fiscala. Acestea vor beneficia de o perioada de gratie, astfel: - 6 luni pentru prima raportare, respectiv 5 luni pentru a doua raportare, 4 luni pentru a treia raportare, 3 luni pentru a patra raportare, si 2 luni pentru a cincea raportare, pentru ...
03Ian2025

Trecerea la sistemul de impozitare pe profit 2025

de Anca Bilas valabil la 03 Ian 2025
Intrebare: O societate la 31 decembrie 2024 indeplineste conditia de micro, dar vrea sa treaca la profit. Pana la ce data se face declaratia 700 pentru trecere la impozit pe profit? O societate la 31.12.2024 nu mai indeplineste conditia de micro, la data de 31.12.2024 depasind cifra de afaceri de 250.000 euro. Pana la ce data se face declaratia 700 pentru trecere la profit?
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ianuarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
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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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