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  • 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 ...
    mai mult

Transfer profit societate mama

valabil la 06 Mar 2025Conform legislatiei in vigoare!
Gabi Popescu Raspuns oferit de
Gabi Popescu

Auditor financiar

Intrebare: Sucursala din Romania a unei companii cu sediul in UE desfasoara activitati de marketing si research pentru atragerea clientilor noi in beneficiul firmei mama, activitati pentru care i se aloca un procent din cifra de afaceri a firmei mama, inregistrate ca venituri in Romania. Inregistrare contabila: 481 = 704. De asemenea, sucursala angajeaza cheltuieli de functionare (cheltuieli marketing, chirie spatiu si autoturisme, salarii angajati romani etc.), recunoscute de firma mama prin intermediul unei Credit Note.

In urma acestor activitati, sucursala obtine profit, impozitat conform art. 13 b) din Codul fiscal. De asemenea, sucursala primeste fonduri necesare sustinerii activitatii (transferuri bancare), inregistrate prin intermediul contului 481. (5124 = 481). La 31.12.2024, in contabilitatea din Romania a sucursalei exista un sold creditor la contul 1171 (rezultat reportat al anilor anteriori) si un sold debitor al contului 481. Societatea mama solicita compensarea sumelor din soldul contului 481 si contului 1171 (la nivelul sumei celei mai mici).

Este permisa aceasta operatiune de compensare din punctul de vedere al reglementarilor din Romania, avand in vedere ca sucursala nu distribuie dividende? Presupune si alte obligatii fiscale, in afara celor legate de impozitarea profitului (obligatii deja indeplinite)?

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

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Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 06 mar 2025.

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Impozit venit nerezidenti. Servicii prestate pe teritoriul Romaniei

de Negoita Oana-Maria valabil la 07 Mar 2025
Intrebare: Societatea detine un utilaj de productie achizitionat de la o societate din UE. In 2024, la acest utilaj s-au facut reparatii de catre producator prin trimiterea unei echipe in Romania. Se face factura de reparatie. Pentru aceasta factura, trebuie sa retin impozit pe nerezidenti?
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Intrebare: Avem cateva contracte incheiate cu persoane juridice din Serbia:1. Avem o platforma online gestionata de un nerezident persoana juridica ne factureaza servicii de mentenanta a site-ului.2. Avem un program de fidelizare clienti gestionat de un partener din Serbia. Clientii, dupa ce au fost inregistrati, primesc SMS-uri sau e-mail-uri, in functie de ce optiune aleg in formularul de inscriere. ...
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Detinere parti sociale societate din Tunisia

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Venituri de declarat in D205 si D207

de Anca Bilas valabil la 20 Feb 2025
Intrebare: Societatea a platit dividende in cursul anului 2024 catre asociati, atat unei persoane juridice nerezidente din Olanda, pentru care a aplicat conventia de evitare a dublei impuneri si nu a platit impozit pe dividende, cat si unei persoane juridice din Romania, pentru care s-a platit impozitul pe dividende de 8%.Va rog sa imi spuneti ce trebuie selectat in declaratia 207 pentru 2024 pentru a se ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
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1961
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2046
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2049
2050
DLMMJVS
23
24
25
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28
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