{"id":6392,"date":"2022-02-28T17:25:11","date_gmt":"2022-02-28T15:25:11","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=6392"},"modified":"2022-02-28T17:25:13","modified_gmt":"2022-02-28T15:25:13","slug":"anaf-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-de-rambursare-in-consultare-publica","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/anaf-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-de-rambursare-in-consultare-publica\/","title":{"rendered":"ANAF: Procedura de solu\u021bionare a deconturilor cu sume negative de TVA cu op\u021biune de rambursare, \u00een consultare public\u0103"},"content":{"rendered":"\n<h1>\u00a0<\/h1>\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-25086\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/02\/anaf-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-de-rambursare-in-s14413.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/02\/anaf-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-de-rambursare-in-s14413.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/02\/anaf-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-de-rambursare-in-s14413-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/02\/anaf-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-de-rambursare-in-s14413-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, \u00een transparen\u021b\u0103 decizional\u0103, un\u00a0<\/span><em><a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20220228103712_proiect_rambursaretva_28022022.zip\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de ordin<\/a>\u00a0<\/em><span class=\"stk-highlight\"><em>pentru aprobarea Procedurii de solu\u021bionare a deconturilor cu sume negative de TVA cu op\u021biune de rambursare<\/em>. Ini\u021biatorii men\u021bioneaz\u0103, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103, prin dispozi\u021biile pct. 19 al art. I din OG nr. 11\/2021 pentru modificarea \u0219i completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103 \u0219i reglementarea unor m\u0103suri fiscale, au fost modificate prevederile art.169 \u201ePrevederi speciale privind rambursarea taxei pe valoarea ad\u0103ugat\u0103\u201d din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103. Potrivit art. VI alin. (4) din ordonan\u021b\u0103, reglement\u0103rile se aplic\u0103 \u00eencep\u00e2nd cu 1 februarie 2022.<\/span><\/p>\n<p><span class=\"stk-highlight\">Prin aceast\u0103 modificare legislativ\u0103 au fost permanentizate regulile speciale pentru solu\u021bionarea deconturilor cu sume negative de tax\u0103 pe valoarea ad\u0103ugat\u0103 cu op\u021biune de rambursare, aprobate prin art. XI din OUG nr. 48\/2020 privind unele m\u0103suri financiar-fiscale. Potrivit acestor prevederi, taxa pe valoarea ad\u0103ugat\u0103 se ramburseaz\u0103 cu efectuarea, ulterior, a inspec\u021biei fiscale, cu excep\u021bia unor situa\u021bii reglementate distinct, pe categorii de contribuabili.<\/span><\/p>\n<p><span class=\"stk-highlight\">Pentru contribuabilii mari \u0219i contribuabilii mijlocii, rambursarea TVA se acord\u0103 dup\u0103 efectuarea inspec\u021biei fiscale anticipate doar \u00een urm\u0103toarele situa\u021bii:\u00a0<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0contribuabilul\/pl\u0103titorul are \u00eenscrise \u00een cazierul fiscal fapte care sunt sanc\u021bionate ca infrac\u021biuni;\u00a0<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0organul fiscal central, pe baza informa\u021biilor de\u021binute, constat\u0103 c\u0103 exist\u0103 riscul unei ramburs\u0103ri necuvenite;\u00a0<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0pentru contribuabilul\/pl\u0103titorul respectiv a fost declan\u0219at\u0103 procedura de lichidare voluntar\u0103 sau a fost deschis\u0103 procedura de insolven\u021b\u0103, cu excep\u021bia celor pentru care s-a confirmat un plan de reorganizare, \u00een condi\u021biile legii speciale.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-de-rambursare-in-consultare-publica-s14413\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-de-rambursare-in-consultare-publica-s14413\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, \u00een transparen\u021b\u0103 decizional\u0103, un\u00a0proiect de ordin\u00a0pentru aprobarea Procedurii de solu\u021bionare a deconturilor cu sume negative de TVA cu op\u021biune de rambursare. Ini\u021biatorii men\u021bioneaz\u0103, \u00een Referatul de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6393,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-6392","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\/6392","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=6392"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/6392\/revisions"}],"predecessor-version":[{"id":6394,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/6392\/revisions\/6394"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/6393"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=6392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=6392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=6392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}