{"id":8002,"date":"2023-01-04T11:31:49","date_gmt":"2023-01-04T09:31:49","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=8002"},"modified":"2023-01-04T11:33:36","modified_gmt":"2023-01-04T09:33:36","slug":"ordinul-nr-4-634-397-2022-categoriile-de-bunuri-si-prestarile-de-servicii-din-domeniul-agricol-care-fac-obiectul-aplicarii-cotei-reduse-de-tva-de-9","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/ordinul-nr-4-634-397-2022-categoriile-de-bunuri-si-prestarile-de-servicii-din-domeniul-agricol-care-fac-obiectul-aplicarii-cotei-reduse-de-tva-de-9\/","title":{"rendered":"Ordinul nr. 4.634\/397\/2022: Categoriile de bunuri \u0219i prest\u0103rile de servicii din domeniul agricol care fac obiectul aplic\u0103rii cotei reduse de TVA de 9%"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28402\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/ordinul-nr-4634-397-2022-categoriile-de-bunuri-si-prestarile-de-servicii-din-domeniul-agricol-care-a10657.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/ordinul-nr-4634-397-2022-categoriile-de-bunuri-si-prestarile-de-servicii-din-domeniul-agricol-care-a10657.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/ordinul-nr-4634-397-2022-categoriile-de-bunuri-si-prestarile-de-servicii-din-domeniul-agricol-care-a10657-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/01\/ordinul-nr-4634-397-2022-categoriile-de-bunuri-si-prestarile-de-servicii-din-domeniul-agricol-care-a10657-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Conf. univ. dr.<\/span>\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\" target=\"_blank\" rel=\"noreferrer noopener\">Marcel\u00a0<strong>VULPOI<\/strong><\/a><span class=\"stk-highlight\">,\u00a0expert contabil<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen Monitorul Oficial nr. 1.282 din 30 decembrie 2022 a fost publicat<\/span>\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/263383\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Ordinul nr. 4.634\/397\/2022<\/em><\/a><em>\u00a0<\/em><span class=\"stk-highlight\"><em>privind aplicarea cotei reduse de TVA de 9% pentru livrarea de \u00eengr\u0103\u0219\u0103minte \u0219i pesticide de tipul celor utilizate \u00een mod normal \u00een produc\u021bia agricol\u0103, semin\u021be \u0219i alte produse agricole destinate \u00eens\u0103m\u00e2n\u021b\u0103rii sau plant\u0103rii, precum \u0219i pentru prest\u0103rile de servicii de tipul celor utilizate \u00een mod normal \u00een produc\u021bia agricol\u0103<\/em>.<\/span><\/p>\n<p><span class=\"stk-highlight\">Actul normativ stabile\u0219te categoriile de bunuri \u0219i prest\u0103rile de servicii din domeniul agricol care fac obiectul aplic\u0103rii cotei reduse de TVA (9%).<\/span><\/p>\n<p><span class=\"stk-highlight\">Amintim c\u0103, potrivit modific\u0103rilor aduse Codului fiscal prin\u00a0<\/span><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/262918\" target=\"_blank\" rel=\"noreferrer noopener\">OG nr. 16\/2022<\/a><span class=\"stk-highlight\">, cota redus\u0103 de TVA de 9% se aplic\u0103 \u0219i pentru:<\/span><\/p>\n<p><span class=\"stk-highlight\">\u2013 conform art. 291 alin. (2) lit. h) din Codul fiscal:\u00a0<strong>livrarea de \u00eengr\u0103\u0219\u0103minte \u0219i pesticide de tipul celor<\/strong>\u00a0<strong>utilizate \u00een mod normal \u00een produc\u021bia agricol\u0103<\/strong>, altele dec\u00e2t cele prev\u0103zute la lit. l), semin\u021be \u0219i alte produse agricole destinate \u00eens\u0103m\u00e2n\u021b\u0103rii sau plant\u0103rii, precum \u0219i prest\u0103rile de servicii de tipul celor utilizate \u00een mod normal \u00een produc\u021bia agricol\u0103, prev\u0103zute prin ordin comun al ministrului finan\u021belor \u0219i al ministrului agriculturii \u0219i dezvolt\u0103rii rurale (OG nr. 16\/2022 a adus unele modific\u0103ri prevederii ini\u021biale);<\/span><\/p>\n<p><span class=\"stk-highlight\">\u2013 conform art. 291 alin. (2) lit. l) din Codul fiscal:\u00a0<strong>livrarea de \u00eengr\u0103\u0219\u0103minte chimice \u0219i de pesticide chimice de tipul celor utilizate \u00een mod normal \u00een produc\u021bia agricol\u0103<\/strong>, prev\u0103zute prin ordin comun al ministrului finan\u021belor \u0219i al ministrului agriculturii \u0219i dezvolt\u0103rii rurale (prevedere nou-introdus\u0103 prin OG nr. 16\/2022).<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/ordinul-nr-4634-397-2022-categoriile-de-bunuri-si-prestarile-de-servicii-din-domeniul-agricol-care-fac-obiectul-aplicarii-cotei-reduse-de-tva-de-9-a10657\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/ordinul-nr-4634-397-2022-categoriile-de-bunuri-si-prestarile-de-servicii-din-domeniul-agricol-care-fac-obiectul-aplicarii-cotei-reduse-de-tva-de-9-a10657\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Conf. univ. dr.\u00a0Marcel\u00a0VULPOI,\u00a0expert contabil \u00cen Monitorul Oficial nr. 1.282 din 30 decembrie 2022 a fost publicat\u00a0Ordinul nr. 4.634\/397\/2022\u00a0privind aplicarea cotei reduse de TVA de 9% pentru livrarea de \u00eengr\u0103\u0219\u0103minte \u0219i pesticide de tipul celor utilizate [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8003,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8002","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\/8002","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=8002"}],"version-history":[{"count":2,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/8002\/revisions"}],"predecessor-version":[{"id":8006,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/8002\/revisions\/8006"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/8003"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=8002"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=8002"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=8002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}