{"id":12984,"date":"2017-09-04T08:38:16","date_gmt":"2017-09-04T08:38:16","guid":{"rendered":"https:\/\/www.softone.ro\/blog\/?p=12984"},"modified":"2017-09-21T13:30:30","modified_gmt":"2017-09-21T13:30:30","slug":"plata-defalcata-a-tva-obligatorie-de-la-1-ianuarie-2018-cum-sunt-afectate-companiile","status":"publish","type":"post","link":"https:\/\/www.softone.ro\/blog\/?p=12984","title":{"rendered":"Plata defalcat\u0103 a TVA, obligatorie de la 1 ianuarie 2018. Cum sunt afectate companiile"},"content":{"rendered":"<p>Ordonan\u021ba de urgen\u021b\u0103 potrivit c\u0103reia va fi instituit\u0103 plata defalcat\u0103 a TVA pentru toate companiile \u0219i persoanele impozabile \u00eenregistrate \u00een scopuri de TVA a fost publicat\u0103 \u00een Monitorul Oficial \u0219i va produce efecte obligatorii \u00eencep\u00e2nd cu data de 1 ianuarie 2018.<\/p>\n<p>Soft1 ERP asigur\u0103 suportul necesar pentru companiile ce vor sa opteze pentru plata defalcat\u0103 a TVA prin intermediul unui sistem ERP, \u00eencep\u00e2nd cu data de 1 octombrie 2017.<\/p>\n<p><strong><em>Care sunt cele mai importante informa\u021bii de re\u021binut:<\/em><\/strong><\/p>\n<ol>\n<li>Plata defalcat\u0103 a TVA se va aplica pentru <strong>toate opera\u0163iunile taxabile din punctul de vedere al TVA<\/strong> pentru care spa\u021biul livr\u0103rii de bunuri sau al prest\u0103rii de servicii se consider\u0103 \u00een Rom\u00e2nia. Nu se aplic\u0103 sistemul de plata defalcata a TVA pentru tranzac\u021biile la care beneficiarul este obligat la plata TVA prin metoda de simplificare, metoda cunoscut\u0103 drept taxare invers\u0103.<\/li>\n<li>Persoanele impozabile ce au de \u00eencasat sume de la autorit\u0103\u021bi publice <strong>vor deschide contul de TVA la trezoreria statului<\/strong>. La institu\u021bii de credit sau la trezorerie vor deschide cont de TVA persoanele impozabile pentru tranzac\u021biile cu entit\u0103\u021bi private.<\/li>\n<li>Decizia este <strong>obligatorie \u00eencep\u00e2nd cu data de 1 ianuarie 2018<\/strong>, pentru facturi emise \u015fi avansuri \u00eencasate dup\u0103 data de 01 ianuarie 2018. Totu\u0219i, \u00een perioada 1 octombrie &#8211; 31 decembrie 2017, sistemul se aplic\u0103 facultativ pentru companiile \u0219i persoanele ce au obliga\u021bia aplic\u0103rii pl\u0103\u021bii defalcate a TVA.<\/li>\n<li><strong>\u00cen conturile de TVA se vor \u00eencasa sumele provenind din: <\/strong><\/li>\n<\/ol>\n<ul>\n<li>TVA aferent\u0103 v\u00e2nz\u0103rii de bunuri\/prest\u0103rii de servicii;<\/li>\n<li>depunerile de TVA pentru v\u00e2nzarile \u00eencasate cu numerar sau prin cardul bancar;<\/li>\n<li>transferurile din alte conturi de TVA;<\/li>\n<li>transferuri din contul curent deschis fie la aceea\u0219i institu\u021bie bancar\u0103, fie la trezorerie;<\/li>\n<li>sume \u00eencasate ca urmare a unor corec\u021bii \u00een urma unor erori materiale; sume reprezent\u00e2nd transferul de TVA \u00eentre membrii grupului fiscal unic;<\/li>\n<li>sume \u00eencasate ca urmare a corect\u0103rii facturilor sau ca urmare a ajust\u0103rii bazei de impozitare a TVA.<\/li>\n<\/ul>\n<ol start=\"5\">\n<li><strong>Din contul de TVA se pot efectua urmatoarele plati:<\/strong><\/li>\n<\/ol>\n<ul>\n<li>TVA achitat\u0103 \u00een contul de TVA al furnizorului;<\/li>\n<li>TVA platit\u0103 la bugetul de stat;<\/li>\n<li>transferul \u00een alt cont de TVA al titularului;<\/li>\n<li>corec\u021bii de TVA pentru care restituirea se efectueaz\u0103 \u00een alt cont de TVA;<\/li>\n<li>corec\u021bii aferente ajust\u0103rii bazei de TVA ca urmare a corect\u0103rii facturilor, pentru care plata se efectueaz\u0103 \u00eentr-un alt cont de TVA;<\/li>\n<li>restituiri \u00een contul curent al titularului, \u00een limita aliment\u0103rii ini\u021biale;<\/li>\n<li>sumele care reprezint\u0103 TVA decontate \u00een cadrul grupului unic.<\/li>\n<\/ul>\n<ol start=\"6\">\n<li>Toate persoanele \u0219i companii implicate au obliga\u021bia, atunci c\u00e2nd \u00eencaseaz\u0103 cu numerar sau prin carduri bancare, <strong>s\u0103 depun\u0103 \u00een contul de TVA propriu suma reprezent\u00e2nd TVA aferent\u0103 livr\u0103rilor de bunuri\/prest\u0103rilor de servicii<\/strong>. Termenul de depunere a TVA \u00een contul de TVA este de 7 zile lucr\u0103toare.<\/li>\n<\/ol>\n<p>Pentru mai multe informa\u021bii ia leg\u0103tura cu <a href=\"https:\/\/www.softone.ro\/partner-search\/\"><strong>partenerul t\u0103u autorizat SoftOne<\/strong> <\/a>sau contacteaz\u0103-ne pe <a href=\"mailto:info@softone.ro\">info@softone.ro<\/a> \u0219i la 021.224.39.25<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ordonan\u021ba de urgen\u021b\u0103 potrivit c\u0103reia va fi instituit\u0103 plata defalcat\u0103 a TVA pentru toate companiile \u0219i persoanele impozabile \u00eenregistrate \u00een scopuri de TVA a fost publicat\u0103 \u00een Monitorul Oficial \u0219i va produce efecte obligatorii \u00eencep\u00e2nd cu data de 1 ianuarie 2018. Soft1 ERP asigur\u0103 suportul necesar pentru companiile ce vor sa opteze pentru plata defalcat\u0103 &hellip; <a href=\"https:\/\/www.softone.ro\/blog\/?p=12984\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">Plata defalcat\u0103 a TVA, obligatorie de la 1 ianuarie 2018. Cum sunt afectate companiile<\/span><\/a><\/p>\n","protected":false},"author":71,"featured_media":12994,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[31],"tags":[504,514,524],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Plata defalcat\u0103 a TVA, obligatorie de la 1 ianuarie 2018. Cum sunt afectate companiile - SoftOne Technologies S.A.<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.softone.ro\/blog\/?p=12984\" \/>\r\n<meta property=\"og:locale\" content=\"en_US\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Plata defalcat\u0103 a TVA, obligatorie de la 1 ianuarie 2018. Cum sunt afectate companiile - SoftOne Technologies S.A.\" \/>\r\n<meta property=\"og:description\" content=\"Ordonan\u021ba de urgen\u021b\u0103 potrivit c\u0103reia va fi instituit\u0103 plata defalcat\u0103 a TVA pentru toate companiile \u0219i persoanele impozabile \u00eenregistrate \u00een scopuri de TVA a fost publicat\u0103 \u00een Monitorul Oficial \u0219i va produce efecte obligatorii \u00eencep\u00e2nd cu data de 1 ianuarie 2018. 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