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Portal actualizat la 21 Aprilie 2025
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Ultilizare autoturism in scop personal. Determinare avantaj salarial

valabil la 27 Ian 2023
Vera Constantin Raspuns oferit de
Vera Constantin

Expert contabil

Intrebare: Un salariat cu norma intreaga cu functia de vanzator utilizeaza masina firmei in interesel societatii, intocmind foi de parcurs. In luna decembrie 2022 s-a aflat in concediu. A utilizat auto in interes personal in 5 zile din perioada concediului.

Cum procedam la calculul avantajului: este suficienta cererea acestuia si foaia de parcurs din care se vad zilele in care auto este utilizat, restul fiind zile cu stationare? Sunt si alte aspecte de avut in vedere?

Tip societate: S.R.L.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 4669

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!
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15Apr2025

Obligatii fiscale de plata si contabile privind avantajele acordate salariatilor

de Dani Cucu valabil la 15 Apr 2025
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15Apr2025

Utilizare vehicul inchiriat, exclusiv de catre salariat. Avantaj de natura salariala

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Intrebare: Avem un salariat care a avut masina de serviciu pentru care se platea lunar chirie la firma de inchirieri auto. Perioada de inchiriere s-a incheiat dar salariatul doreste sa fie prelungita perioada si sa achite personal chiria lunara pentru acest autoturism si sa il foloseasca in interes personal. Cum se poate trata aceasta situatie din punct de vedere fiscal si contabil? Ce documente trebuie ...
09Apr2025

Delegare salariat in Germania. Dreptul la diurna si cazare

de Rodica Mantescu valabil la 09 Apr 2025
Intrebare: Societatea achizitioneaza o autoutilitara din Germania si, in acest scop, trimite un salariat pentru 5 zile in Germania, pentru finalizarea achizitiei autoutilitarei si pentru a o aduce in tara.Pentru aceasta perioada de 5 zile, se poate deconta cheltuiala cu cazarea? Salariatului i se poate acorda diurna de deplasare? Care este valoarea pe zi a diurnei de deplasare pentru aceasta situatie?
25Mar2025

Contract de mandat. Avantaje

de Negoita Oana-Maria valabil la 25 Mar 2025
Intrebare: Care este regimul fiscal a indemnizatiei de locuinta primita de catre un manager pe baza contractului de mandat? Suma este neimpozabila, dar ma intereseaza daca se include in statul de salarii si D112 ca si avantaje in natura neimpozabile si daca au o limita maxima pentru a ramane neimpozabile. Suma maxima acordata intr-o luna (in anul 2024) a fost 2621 lei.
22Feb2025

Asigurare de viata

de Gina Popescu valabil la 22 Feb 2025
Intrebare: Am o asigurare de viata platita de angajator pentru toti salariatii. Valoarea ar fi 14lei/salariat * 50 salariati * 12 luni = 8.400 lei/an. Se plateste intr-o singura transa.Cum ar trebui inregistrata aceasta asigurare? Ce implicatii fiscale are?
08Feb2025

Deductibilitate cazare cu valoare de peste 150 euro pe noapte

de Anca Bilas valabil la 08 Feb 2025
Intrebare: Societatea noastra trimite personal in delegatie in Italia. Conform nomenclatorului pe tari, in Italia, cazarea deductibila fiscal este de 150 euro/noapte. Incepand din acest an, hotelul cu care avem conventie ne anunta ca majoreaza tariful pe noapte la 250 euro. Diferenta de 100 euro o consideram nedeductibila sau avantaj salarial si o adaugam in salariul persoanei delegate? Ne puteti ajuta cu ...
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aprilie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
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1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
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1991
1992
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1998
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2000
2001
2002
2003
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2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
30
31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
1
2
3
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