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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

Venituri de declarat in D205 si D207

valabil la 20 Feb 2025Conform legislatiei in vigoare!
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

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 mentiona veniturile din dividende obtinute de cele 2 societati: din Olanda (1.22? sau 2.20?) si din Romania (1.01?). De asemenea, societatea a platit si cheltuieli de consultanta pentru societatea nerezidenta din Olanda si, conform conventiei de evitare a dublei impuneri (pentru care detine certificat), nu s-a platit impozit. Va rog sa imi spuneti daca acestea trebuie declarate in 207 si la ce punct (2.17?). In cazul in care s-au calculat dobanzi pentru un contract de imprumut, dar care nu s-au platit, acestea trebuie declarate in 207? Daca se platesc, se declara corect in 2.19?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 4673

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 20 feb 2025.

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06Mar2025

Transfer profit societate mama

de Gabi Popescu valabil la 06 Mar 2025
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, ...
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Intrebare: Un cetatean strain, asociat unic si administrator al unei SRL din Romania, cetatean cu rezidenta fiscala in Italia, a obtinut in Romania certificatul de rezidenta valabil pana in anul 2027 si are incheiat un contract de administrare care se raporteaza in D112, nu si in Revisal.Pe baza acestui contract, administratorul cetatean strain este asigurat in sistemul de sanatate din Romania? Poate avea ...
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04Mar2025

Impozitarea si declararea veniturilor din servicii si redevente realizate de nerezidenti

de Justinian Cucu valabil la 04 Mar 2025
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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Leasing operational cu societate din Germania

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03Mar2025

Regimul fiscal aplicabil diferitelor operatiuni realizate cu nerezidenti

de Justinian Cucu valabil la 03 Mar 2025
Intrebare: O societate platitoare de impozit pe profit si TVA plateste catre parteneri, persoane juridice, atat din UE, cat si din afaceri non-UE, urmatoarele:1. Prestari servicii de reprezentare la autoritatile din Franta 2. Subscriere pentru transcriere si editare video-uri cu AI 3. Serviciu newsletter: se face un newsletter (promovare) si se trimite la clienti 4. Abonament anual: acces la ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1953
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1960
1961
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2046
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2048
2049
2050
DLMMJVS
23
24
25
26
27
28
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