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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 ...
    mai mult

Tranzactii comerciale cu Serbia. Implicatiile pentru firmele afiliate

valabil la 19 Mar 2024
Liviu Sapunaru Raspuns oferit de
Liviu Sapunaru

Consultant fiscal, Expert Contabil, Practician in Insolventa

Intrebare: O firma A din Romania, platitoare de TVA, achizitioneaza marfa din Danemarca, marfa fiind expediata in Serbia. Firma A din Romania factureaza marfa catre firma B din Serbia, platitoare de TVA, firma B fiind afiliata firmei A din Romania, iar firma B din Serbia la livra marfa pe teritoriul Serbiei

Care sunt implicatiile privind TVA pentru exportul de marfa si cum va factura firma din Romania catre firma B din Serbia? Poate firma din Romania sa plateasca TVA in Serbia? Fiind firme afiliate trebuie sa existe dosarul preturilor de transfer? Valoarea marfii este 150.000 euro.

Tip societate: S.R.L.
Numar de angajati: 11-50 angajati
Platitoare TVA: Da
Cod CAEN: comert

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 19 mar 2024.

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Intrebari similare din categoria Dosarul preturilor de transfer

14Mar2025

Prestari servicii de cesiune marca

de Vera Constantin valabil la 14 Mar 2025
Intrebare: Sunt detinator al unei marci care este folosita in diferite activitati comerciale din domeniul Horeca, de companii administrate de persoane cu gradul 1 de rudenie.- Doresc sa inchei un contract de folosinta a marcii si sa percep o redeventa pentru acest aspect. Imi puteti spune, va rog, dat fiind ca este vorba de o relatie de rudenie, daca este cazul sa fie intocmit dosarul preturilor de ...
18Dec2024

Tratamentul contabil si fiscal al importului si procesarii panourilor fotovoltaice

de Liviu Sapunaru valabil la 18 Dec 2024
Intrebare: O firma din Romania importa instalatii fotovoltaice din China. Societatea din Romania aplica pe panouri membrana termoizolanta si le trimite unei firme din grup, in Italia.Este posibil sa nu le inregistrez ca marfa sau materie prima, pe baza unui contract bunuri in vederea prelucrarii, si sa facturez doar prestarea de serviciu? Ce impact ar putea avea din punct de vedere fiscal si al preturilor ...
11Dec2024

Tranzactii comerciale cu societate din SUA. Preturi de transfer

de Vera Constantin valabil la 11 Dec 2024
Intrebare: O societate comerciala cu sediul social in Romania, incadrata in categoria mari contribuabili, deschide in SUA o noua societate comerciala, al carei unic asociat va fi societatea din Romania. Intre cele doua entitati se vor desfasura tranzactii comerciale, constand in transfer de marfa de la societatea din SUA catre societatea din Romania.Va rugam sa ne precizati care sunt obligatiile celor ...
08Nov2024

Facturi emise cu intarziere

de Raluca Liliana Anghelache valabil la 08 Nov 2024
Intrebare: In urma intocmirii dosarului preturilor de transfer pentru anul 2022, societatea A va trebui sa factureze suplimentar catre societatea afiliata B suma de 500.000 lei.Va rugam sa ne spuneti ce implicatii sunt din punctul de vedere al TVA si al impozitului pe profit, in urma acestei corectii, la societatea A si cum inregistram in contabilitate aceasta corectie.
21Mai2024

Inregistrare ajustare pret marfa

de Mihaela Corneanu valabil la 21 Mai 2024
Intrebare: Societatea se ocupa de importul produselor din UE si din Asia si vanzare lor pe piata locala. Marfa este cumparata prin intermediul asociatului principal (80% din capitalul social) din Cehia. Recent am primit o factura de ajustare a preturilor de transfer pe anul 2023 de la asociatul din Cehia, care este si furnizorul nostru principal (peste 85% din importuri).Cum este corect sa inregistrez ...
01Apr2024

Prestari servicii catre o companie din SUA. Tratament fiscal

de Ionut Jinga valabil la 01 Apr 2024
Intrebare: O SRL din Romania neplatitoare de TVA si platitoare de impozit pe profit (deoarece are in obiectul principal de activitate "servicii de consultanta in afaceri") presteaza servicii de consultanta, management, advertising catre o persoana impozabila inregistrata in SUA, tot platitoare de impozit pe profit acolo si platitoare de TVA acolo, unde asociat este aceeasi persoana fizica care este unic ...
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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
1956
1957
1958
1959
1960
1961
1962
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2019
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2035
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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