{"id":5144,"date":"2021-04-02T10:30:47","date_gmt":"2021-04-02T08:30:47","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=5144"},"modified":"2021-04-02T10:30:47","modified_gmt":"2021-04-02T08:30:47","slug":"mf-clarificari-legate-de-modul-de-aplicare-a-legislatiei-fiscale-privind-conditiile-de-aplicare-a-scutirii-de-tva-pentru-anumite-operatiuni","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/mf-clarificari-legate-de-modul-de-aplicare-a-legislatiei-fiscale-privind-conditiile-de-aplicare-a-scutirii-de-tva-pentru-anumite-operatiuni\/","title":{"rendered":"MF: Clarific\u0103ri legate de modul de aplicare a legisla\u021biei fiscale privind condi\u021biile de aplicare a scutirii de TVA pentru anumite opera\u021biuni"},"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-69e0ee55afe05\" 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\">Pentru a clarifica modul de aplicare a legisla\u021biei fiscale, Ministerul Finan\u021belor (MF) a publicat pe site-ul propriu o circular\u0103 privind condi\u021biile de aplicare a scutirii de tax\u0103 pe valoarea ad\u0103ugat\u0103 (TVA), pentru anumite opera\u021biuni.<\/span><\/p>\n<p><span class=\"ugb-highlight\">Astfel, \u00een materialul men\u021bionat se g\u0103sesc:<\/span><\/p>\n<ul>\n<li><span class=\"ugb-highlight\">clarific\u0103ri privind no\u021biunea de exportator din perspectiva TVA \u0219i modalit\u0103\u021bile de justificare a scutirii de TVA pentru exportul de bunuri, \u00een contextul modific\u0103rilor aduse legisla\u021biei vamale;<\/span><\/li>\n<li><span class=\"ugb-highlight\">clarific\u0103ri privind justificarea transportului intracomunitar \u00een vederea aplic\u0103rii scutirii de TVA pentru livrarea intracomunitar\u0103 de bunuri.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span class=\"ugb-highlight\">\u201ePe l\u00e2ng\u0103 prezentarea no\u021biunilor relevante, circulara emis\u0103 cuprinde \u0219i o serie de exemple ilustrative menite s\u0103 conduc\u0103 la aplicarea unitar\u0103 a Instruc\u021biunilor de aplicare a scutirii de tax\u0103 pe valoarea ad\u0103ugat\u0103 pentru anumite opera\u021biuni, aprobat\u0103 prin Ordinul Ministrului Finan\u021belor nr. 2148\/2020. \u00cen plus, sunt introduse trimiteri \u0219i c\u0103tre alte materiale ilustrative elaborate de Comisia European\u0103, cum ar fi<em>\u00a0Notele explicative privind modific\u0103rile TVA \u00een UE \u00een ceea ce prive\u0219te regimul de stocuri la dispozi\u021bia clientului, opera\u021biunile \u00een lan\u021b \u0219i scutirea pentru livr\u0103rile intracomunitare de bunuri (\u00absolu\u021biile rapide din 2020\u00bb)<\/em>\u201d, precizeaz\u0103 MF, \u00een comunicat<em>.<\/em><\/span><\/p>\n<p><span class=\"ugb-highlight\">Mai multe informa\u021bii pot fi g\u0103site<\/span>\u00a0<a href=\"https:\/\/mfinante.gov.ro\/documents\/35673\/336476\/circularanr70491.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">aici<\/a><span class=\"ugb-highlight\">.<\/span><\/p>\n<p><em><span class=\"ugb-highlight\">(Copyright foto:\u00a0<\/span><a href=\"https:\/\/www.123rf.com\/\">123RF Stock<\/a><a href=\"https:\/\/www.123rf.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0<\/a><a href=\"https:\/\/www.123rf.com\/\">Photo<\/a><span class=\"ugb-highlight\">)<\/span><\/em><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e0ee55b05bc\" 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\/04\/mf-clarificari-legate-de-modul-de-aplicare-a-legislatiei-fiscale-privind-conditiile-de-aplicare-a-s11342.jpg\"  alt=\"mf-clarificari-legate-de-modul-de-aplicare-a-legislatiei-fiscale-privind-conditiile-de-aplicare-a-s11342\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/04\/mf-clarificari-legate-de-modul-de-aplicare-a-legislatiei-fiscale-privind-conditiile-de-aplicare-a-s11342.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\/04\/mf-clarificari-legate-de-modul-de-aplicare-a-legislatiei-fiscale-privind-conditiile-de-aplicare-a-s11342-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/04\/mf-clarificari-legate-de-modul-de-aplicare-a-legislatiei-fiscale-privind-conditiile-de-aplicare-a-s11342-320x240.jpg 320w\"   alt=\"mf-clarificari-legate-de-modul-de-aplicare-a-legislatiei-fiscale-privind-conditiile-de-aplicare-a-s11342\" 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>Pentru a clarifica modul de aplicare a legisla\u021biei fiscale, Ministerul Finan\u021belor (MF) a publicat pe site-ul propriu o circular\u0103 privind condi\u021biile de aplicare a scutirii de tax\u0103 pe valoarea ad\u0103ugat\u0103 (TVA), pentru anumite opera\u021biuni. Astfel, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5145,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5144","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\/5144","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=5144"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5144\/revisions"}],"predecessor-version":[{"id":5147,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/5144\/revisions\/5147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/5145"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=5144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=5144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=5144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}