{"id":4581,"date":"2021-03-16T13:51:27","date_gmt":"2021-03-16T11:51:27","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=4581"},"modified":"2021-03-16T13:51:27","modified_gmt":"2021-03-16T11:51:27","slug":"mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare\/","title":{"rendered":"MF: Clarific\u0103ri privind aplicarea sistemului TVA la \u00eencasare"},"content":{"rendered":"<div id=\"main\">\n<div id=\"main-bg-top\">\n<div id=\"main-bg-bot\">\n<div class=\"primary_content_wrap\">\n<div class=\"container_24\">\n<div id=\"indent\">\n<div class=\"grid_24\">\n<div id=\"wrapper\">\n<div id=\"content1\" class=\"grid_18 omega post-content\">\n<div id=\"content-bg\">\n<div class=\"inner\">\n<div class=\"wrapper\">\n<div id=\"post-21842\" class=\"post post-21842 type-post status-publish format-standard has-post-thumbnail hentry category-stiri cat-4-id\">\n<article class=\"single-post\">\n<div class=\"post-content\">\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-21843\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/03\/mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare-s11148.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/03\/mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare-s11148.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/03\/mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare-s11148-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/03\/mf-clarificari-privind-aplicarea-sistemului-tva-la-incasare-s11148-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<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><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 <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<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\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":4582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4581","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/4581","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/comments?post=4581"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/4581\/revisions"}],"predecessor-version":[{"id":4583,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/4581\/revisions\/4583"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/4582"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=4581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=4581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=4581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}