{"id":5029,"date":"2021-03-15T09:33:18","date_gmt":"2021-03-15T07:33:18","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=5029"},"modified":"2021-03-15T09:33:18","modified_gmt":"2021-03-15T07:33:18","slug":"regimul-special-de-tva-aplicat-de-agentiile-de-turism-la-nivelul-ue-analizat-recent-de-membrii-vat-expert-group","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/regimul-special-de-tva-aplicat-de-agentiile-de-turism-la-nivelul-ue-analizat-recent-de-membrii-vat-expert-group\/","title":{"rendered":"Regimul special de TVA aplicat de agen\u021biile de turism la nivelul UE, analizat recent de membrii VAT Expert Group"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e14f1909e98\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"ugb-highlight\">Membrii VAT Expert Group s-au reunit, la finalul lunii februarie, \u00eentr-o nou\u0103 \u0219edin\u021b\u0103, la care a participat \u0219i reprezentantul CECCAR, conf. univ. dr. Adriana Florina Popa.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">Pe agenda \u00eentrunirii s-a aflat evolu\u021bia pachetului destinat taxei pe valoarea ad\u0103ugat\u0103 \u00een comer\u021bul electronic (VAT e-commerce package) \u00een contextul introducerii de noi reguli, ce vor intra \u00een vigoare de la 1 iulie 2021, pentru care statele membre \u0219i mediul de afaceri trebuie s\u0103 se preg\u0103teasc\u0103. Pachetul de reguli privind comer\u021bul electronic reprezint\u0103 una dintre priorit\u0103\u021bile Comisiei Europene \u00een cadrul Strategiei privind pia\u021ba unic\u0103 digital\u0103 (<strong>Digital Single Market\u00a0Strategy<\/strong>).<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">Alte subiecte discutate de membrii acestui grup consultativ al Comisiei Europene au fost evaluarea modului \u00een care func\u021bioneaz\u0103 regimul special aplicat de agen\u021biile de turism \u0219i necesitatea modific\u0103rii regulilor actuale \u00een acest domeniu, ca urmare a introducerii posibilit\u0103\u021bii unei revizuiri printre ac\u021biunile Planului de ac\u021biune fiscal\u0103 pe care Comisia European\u0103 le va implementa\u00a0p\u00e2n\u0103 \u00een 2024 pentru a face impozitarea mai just\u0103, mai simpl\u0103 \u0219i mai adaptat\u0103 la tehnologiile moderne. Regimul special a fost introdus \u00eempreun\u0103 cu sistemul comun de TVA pentru a simplifica aplicarea regulilor TVA de operatorii de turism care includ, \u00een pachetul oferit clien\u021bilor, servicii achizi\u021bionate de la alte persoane impozabile din alte state membre. Sub acest regim, toate tranzac\u021biile efectuate de un operator de turism care ac\u021bioneaz\u0103 \u00een nume propriu \u00een furnizarea unui serviciu sunt privite ca o prestare unic\u0103. Baza impozabil\u0103 este marja profitului, iar agen\u021bia nu are drept de deducere pentru achizi\u021biile ce stau la baza serviciului prestat. Locul tax\u0103rii este cel \u00een care prestatorul este stabilit.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">Printre motivele care stau la baza oportunit\u0103\u021bii acestei evalu\u0103ri se afl\u0103 schimb\u0103rile din aceast\u0103 industrie, precum cre\u0219terea turismului interna\u021bional, digitalizarea \u0219i apari\u021bia platformelor online de c\u0103l\u0103torie, care nu sunt reflectate \u00een regulile fiscale actuale.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Citi\u021bi mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/regimul-special-de-tva-aplicat-de-agentiile-de-turism-la-nivelul-ue-analizat-recent-de-membrii-vat-expert-group-a7543\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e14f190a5be\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/03\/regimul-special-de-tva-aplicat-de-agentiile-de-turism-la-nivelul-ue-analizat-recent-de-membrii-vat-a7543.jpg\"  alt=\"regimul-special-de-tva-aplicat-de-agentiile-de-turism-la-nivelul-ue-analizat-recent-de-membrii-vat-a7543\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/03\/regimul-special-de-tva-aplicat-de-agentiile-de-turism-la-nivelul-ue-analizat-recent-de-membrii-vat-a7543.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/03\/regimul-special-de-tva-aplicat-de-agentiile-de-turism-la-nivelul-ue-analizat-recent-de-membrii-vat-a7543-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/03\/regimul-special-de-tva-aplicat-de-agentiile-de-turism-la-nivelul-ue-analizat-recent-de-membrii-vat-a7543-320x240.jpg 320w\"   alt=\"regimul-special-de-tva-aplicat-de-agentiile-de-turism-la-nivelul-ue-analizat-recent-de-membrii-vat-a7543\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Membrii VAT Expert Group s-au reunit, la finalul lunii februarie, \u00eentr-o nou\u0103 \u0219edin\u021b\u0103, la care a participat \u0219i reprezentantul CECCAR, conf. univ. dr. Adriana Florina Popa. Pe agenda \u00eentrunirii s-a aflat evolu\u021bia pachetului destinat taxei [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5029","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5029","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/comments?post=5029"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5029\/revisions"}],"predecessor-version":[{"id":5032,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5029\/revisions\/5032"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=5029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=5029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=5029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}