{"id":6570,"date":"2021-11-26T13:10:24","date_gmt":"2021-11-26T11:10:24","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=6570"},"modified":"2021-11-26T13:10:24","modified_gmt":"2021-11-26T11:10:24","slug":"proiect-pentru-modificarea-anexei-la-opanaf-nr-1-387-2021-persoanele-impozabile-inregistrate-in-scopuri-de-tva-in-romania-potrivit-art-317-din-codul-fiscal-pot-opta-pentru-utilizarea-regimului-ue","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/proiect-pentru-modificarea-anexei-la-opanaf-nr-1-387-2021-persoanele-impozabile-inregistrate-in-scopuri-de-tva-in-romania-potrivit-art-317-din-codul-fiscal-pot-opta-pentru-utilizarea-regimului-ue\/","title":{"rendered":"Proiect pentru modificarea anexei la OPANAF nr. 1.387\/2021: persoanele impozabile \u00eenregistrate \u00een scopuri de TVA \u00een Rom\u00e2nia potrivit art. 317 din Codul fiscal pot opta pentru utilizarea regimului UE"},"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-69e0ee256986a\" 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=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, pentru consultare,\u00a0<em>un\u00a0<\/em><\/span><em><a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20211125170353_modif_oss_251121.zip\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de ordin<\/a>\u00a0<\/em><span class=\"stk-highlight\"><em>pentru modificarea Anexei la OPANAF nr.1387\/2021 pentru aprobarea Procedurii de \u00eenregistrare \u00een vederea utiliz\u0103rii unuia dintre regimurile speciale pentru persoanele impozabile care presteaz\u0103 servicii c\u0103tre persoane neimpozabile sau efectueaz\u0103 v\u00e2nz\u0103ri de bunuri la distan\u021b\u0103, precum \u0219i pentru declararea taxei pe valoarea ad\u0103ugat\u0103, potrivit prevederilor art. 314, art. 315 \u0219i art. 315<sup>2<\/sup>\u00a0din Codul fiscal, \u00een situa\u021bia \u00een care Rom\u00e2nia este stat membru de \u00eenregistrare, precum \u0219i pentru modificarea unor prevederi procedurale<\/em>.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen Referatul de aprobare a actului normativ, ini\u021biatorii men\u021bioneaz\u0103 c\u0103, prin OG nr. 8\/2021, au fost aduse modific\u0103ri \u0219i complet\u0103ri Legii nr. 227\/2015 privind Codul fiscal, modific\u0103ri care vizeaz\u0103 \u0219i prevederile art. 315 alin. (4) din Codul fiscal referitoare la \u201eRegimul special pentru v\u00e2nz\u0103rile intracomunitare de bunuri la distan\u021b\u0103, pentru livr\u0103rile de bunuri interne efectuate de interfe\u021bele electronice care faciliteaz\u0103 aceste livr\u0103ri \u0219i pentru serviciile prestate de persoane impozabile stabilite \u00een Uniunea European\u0103, dar nu \u00een statul membru de consum\u201d (regimul UE).<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai multe \u00een\u00a0<\/span><em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/proiect-pentru-modificarea-anexei-la-opanaf-nr-1387-2021-persoanele-impozabile-inregistrate-in-scopuri-de-tva-in-romania-potrivit-art-317-din-codul-fiscal-pot-opta-pentru-utilizarea-regimului-ue-s13520\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em><span class=\"stk-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e0ee2569c6b\" 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\/11\/proiect-pentru-modificarea-anexei-la-opanaf-nr-1387-2021-persoanele-impozabile-inregistrate-in-scopuri-s13520.jpg\"  alt=\"proiect-pentru-modificarea-anexei-la-opanaf-nr-1387-2021-persoanele-impozabile-inregistrate-in-scopuri-s13520\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/11\/proiect-pentru-modificarea-anexei-la-opanaf-nr-1387-2021-persoanele-impozabile-inregistrate-in-scopuri-s13520.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\/11\/proiect-pentru-modificarea-anexei-la-opanaf-nr-1387-2021-persoanele-impozabile-inregistrate-in-scopuri-s13520-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2021\/11\/proiect-pentru-modificarea-anexei-la-opanaf-nr-1387-2021-persoanele-impozabile-inregistrate-in-scopuri-s13520-320x240.jpg 320w\"   alt=\"proiect-pentru-modificarea-anexei-la-opanaf-nr-1387-2021-persoanele-impozabile-inregistrate-in-scopuri-s13520\" 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>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, pentru consultare,\u00a0un\u00a0proiect de ordin\u00a0pentru modificarea Anexei la OPANAF nr.1387\/2021 pentru aprobarea Procedurii de \u00eenregistrare \u00een vederea utiliz\u0103rii unuia dintre regimurile speciale pentru persoanele impozabile [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6571,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-6570","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\/6570","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=6570"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6570\/revisions"}],"predecessor-version":[{"id":6573,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/6570\/revisions\/6573"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media\/6571"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=6570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=6570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=6570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}