{"id":5052,"date":"2021-03-17T08:21:12","date_gmt":"2021-03-17T06:21:12","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=5052"},"modified":"2021-03-17T08:21:12","modified_gmt":"2021-03-17T06:21:12","slug":"mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare\/","title":{"rendered":"MF: Clarific\u0103ri privind aplicarea sistemului TVA la \u00eencasare"},"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-69e42bf7c7b0a\" 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\">Ministerul Finan\u021belor (MF) aduce, printr-un comunicat, o serie de clarific\u0103ri referitoare la aplicarea sistemului TVA la \u00eencasare. Astfel \u2013 precizeaz\u0103 reprezentan\u021bii MF \u2013 prin Legea nr. 296\/2020 au fost modificate prevederile Codului fiscal, inten\u021bia fiind ca, \u00eencep\u00e2nd cu 1 ianuarie 2021, persoanele impozabile a c\u0103ror cifr\u0103 de afaceri \u00een anul calendaristic precedent \u0219i \u00een anul \u00een curs nu a dep\u0103\u0219it plafonul de 4.500.000 lei s\u0103 poat\u0103 opta pentru aplicarea sistemului TVA la \u00eencasare \u00eencep\u00e2nd cu prima zi a perioadei fiscale urm\u0103toare celei \u00een care \u0219i-au exercitat op\u021biunea. Cu toate acestea, nu a fost posibil\u0103 aplicarea sistemului TVA la \u00eencasare \u00eencep\u00e2nd cu 1 ianuarie 2021 \u00een noile condi\u021bii, \u00eentruc\u00e2t \u00een Codul fiscal exist\u0103 \u00eenc\u0103 o serie de referiri la vechiul plafon de 2.250.000 lei, precum \u0219i obliga\u021bia de notificare pentru aplicarea sistemului \u00een termenul de 25 ianuarie a fiec\u0103rui an.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">Pentru respectarea inten\u021biei de reglementare care a stat la baza Legii nr. 296\/2020 a fost necesar\u0103 modificarea \u0219i a altor prevederi din Codul fiscal, modific\u0103ri care s-au realizat prin OUG nr. 13\/2021 pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal \u0219i a Legii contabilit\u0103\u021bii nr. 82\/1991.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Citi\u021bi mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare-s11148\/\" 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-69e42bf7c81e7\" 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\/mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare-s11148.jpg\"  alt=\"mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare-s11148\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/03\/mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare-s11148.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\/mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare-s11148-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/03\/mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare-s11148-320x240.jpg 320w\"   alt=\"mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare-s11148\" 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>Ministerul Finan\u021belor (MF) aduce, printr-un comunicat, o serie de clarific\u0103ri referitoare la aplicarea sistemului TVA la \u00eencasare. Astfel \u2013 precizeaz\u0103 reprezentan\u021bii MF \u2013 prin Legea nr. 296\/2020 au fost modificate prevederile Codului fiscal, inten\u021bia fiind [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5052","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5052","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=5052"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5052\/revisions"}],"predecessor-version":[{"id":5055,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5052\/revisions\/5055"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/5053"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=5052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=5052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=5052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}