{"id":6095,"date":"2021-09-15T08:05:31","date_gmt":"2021-09-15T06:05:31","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=6095"},"modified":"2021-09-15T08:05:31","modified_gmt":"2021-09-15T06:05:31","slug":"modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-a-legii-nr-227-2015-privind-codul-fiscal","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-a-legii-nr-227-2015-privind-codul-fiscal\/","title":{"rendered":"Modific\u0103ri la Titlul VII \u201eTaxa pe valoarea ad\u0103ugat\u0103\u201d din Normele metodologice de aplicare a Legii nr. 227\/2015 privind Codul fiscal"},"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-69e3fff4f1d91\" 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\">\u00cen<\/span>\u00a0<a href=\"https:\/\/www.monitoruloficial.ro\/Monitorul-Oficial--PI--878--2021.html\" target=\"_blank\" rel=\"noreferrer noopener\">Monitorul Oficial nr. 878 din 14 septembrie 2021<\/a>\u00a0<span class=\"ugb-highlight\">a fost publicat\u0103\u00a0<em>HG nr. 928\/2021 pentru modificarea \u0219i completarea titlului VII din Normele metodologice de aplicare a Legii nr. 227\/2015 privind Codul fiscal, aprobate prin HG nr. 1\/2016<\/em>. Promovarea noului act normativ s-a impus ca urmare a necesit\u0103\u021bii corel\u0103rii acestuia cu prevederile Codului fiscal, astfel cum a fost modificat \u0219i completat prin OUG nr. 59\/2021. Modific\u0103rile operate prin\u00a0<em>HG nr. 928\/2021<\/em>\u00a0vizeaz\u0103, \u00een principal, urm\u0103toarele aspecte:<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666<\/strong>\u00a0\u00cen vederea clarific\u0103rii sintagmelor \u201ev\u00e2nz\u0103ri intracomunitare de bunuri la distan\u021b\u0103\u201d \u00een sensul art. 266 alin. (1) pct. 35 din Codul fiscal \u0219i respectiv \u201ev\u00e2nz\u0103ri la distan\u021b\u0103 de bunuri importate din teritorii ter\u021be sau \u021b\u0103ri ter\u021be\u201d \u00een sensul art. 266 alin. (1) pct. 36 din Codul fiscal, au fost exemplificate situa\u021biile \u00een care se consider\u0103 c\u0103 bunurile au fost expediate sau transportate de c\u0103tre furnizor sau \u00een contul acestuia, inclusiv \u00een cazul \u00een care furnizorul intervine \u00een mod indirect \u00een expedierea sau transportul bunurilor, cu trimitere la situa\u021bii precum\u00a0 cele prev\u0103zute la art. 5a din Regulamentul de punere \u00een aplicare (UE) nr. 282\/2011, cu modific\u0103rile \u0219i complet\u0103rile ulterioare;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666\u00a0<\/strong>Pentru corelarea cu noua terminologie introdus\u0103 prin OUG nr. 59\/2021, a fost \u00eenlocuit\u0103 sintagma \u201ev\u00e2nz\u0103ri la distan\u021b\u0103\u201d cu sintagma \u201ev\u00e2nz\u0103ri intracomunitare de bunuri la distan\u021b\u0103\u201d din cuprinsul pct. 3 alin. (7) lit. d), pct. 7 alin. (14) \u0219i pct. 10 alin. (6) din Normele metodologice;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666\u00a0<\/strong>\u00cen vederea clarific\u0103rii termenului \u201efaciliteaz\u0103\u201d \u00a0\u00een sensul art. 270 alin. (15) \u0219i (16) din Codul fiscal, s-a f\u0103cut trimiterea la \u00een\u021belesul acestuia prev\u0103zut la art. 5b din Regulamentul de punere \u00een aplicare (UE) nr. 282\/2011, cu modific\u0103rile \u0219i complet\u0103rile ulterioare;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666\u00a0<\/strong>A fost clarificat termenul \u201eloturi\u201d, reprezent\u00e2nd bunuri ambalate \u00eempreun\u0103 \u0219i expediate simultan de acela\u0219i furnizor, c\u0103tre acela\u0219i destinatar \u0219i acoperite de acela\u0219i contract de transport;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666\u00a0<\/strong>\u00cen vederea corel\u0103rii cu modific\u0103rile aduse art. 275 din Codul fiscal \u00een ceea ce prive\u0219te stabilirea locului impozit\u0103rii \u00een cazul v\u00e2nz\u0103rilor intracomunitare de bunuri la distan\u021b\u0103, a fost abrogat pct. 12 din Normele metodologice;<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u2666\u00a0<\/strong>Pentru corelarea cu prevederile art. 315 alin. (14) \u0219i art. 315<sup>2<\/sup>\u00a0alin. (24) din Codul fiscal, prin care s-a realizat transpunerea prevederilor art. 368 \u0219i art. 369w din Directiva 2006\/112\/CE, \u00een vigoare de la 1 iulie 2021, au fost modificate pct. 72 alin. (1) lit. c) \u0219i pct. 72 alin. (7) lit. e) din Normele metodologice, prin introducerea unor excep\u021bii de la procedura de rambursarea a TVA c\u0103tre persoanele impozabile stabilite \u00een alt stat membru. Astfel, \u00een situa\u021bia \u00een care Rom\u00e2nia este stat membru de consum pentru opera\u021biuni ce fac obiectul regimurilor speciale prev\u0103zute la art. 315 \u0219i 315<sup>2<\/sup>\u00a0din Codul fiscal, persoanele impozabile stabilite \u00een alt stat membru \u0219i ne\u00eenregistrate \u00een scopuri de TVA \u00een Rom\u00e2nia vor putea solicita rambursarea TVA aferente achizi\u021biilor efectuate \u00een Rom\u00e2nia, chiar dac\u0103 au efectuat opera\u021biuni cu drept de deducere \u00een Rom\u00e2nia;<\/span><\/p>\n<p><span class=\"ugb-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-a-legii-nr-227-2015-privind-codul-fiscal-s12824\/\" 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-69e3fff4f258b\" 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\/09\/modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-a-legii-s12824.jpg\"  alt=\"modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-a-legii-s12824\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/09\/modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-a-legii-s12824.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\/09\/modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-a-legii-s12824-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/09\/modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-a-legii-s12824-320x240.jpg 320w\"   alt=\"modificari-la-titlul-vii-taxa-pe-valoarea-adaugata-din-normele-metodologice-de-aplicare-a-legii-s12824\" 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>\u00cen\u00a0Monitorul Oficial nr. 878 din 14 septembrie 2021\u00a0a fost publicat\u0103\u00a0HG nr. 928\/2021 pentru modificarea \u0219i completarea titlului VII din Normele metodologice de aplicare a Legii nr. 227\/2015 privind Codul fiscal, aprobate prin HG nr. 1\/2016. [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6096,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-6095","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\/6095","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=6095"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6095\/revisions"}],"predecessor-version":[{"id":6098,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6095\/revisions\/6098"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/6096"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=6095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=6095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=6095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}