Deductibilitate cazare si transport colaboratori

Deductibilitate cazare si transport colaboratori

[:ro]Intrebare:
O societate are obligatia printr-un contract cu un partener extern sa participe la o conferinta internationala anuala. Reprezentantul firmei poate invita si colaboratori sa participe la aceasta conferinta, in scopul dezvoltarii afacerii. Colaboratorii presteaza servicii pentru societate (inclusiv intermediere) in stransa legatura cu serviciile prezentate si discutate la conferinta anuala. Cheltuielile de deplasare (cazare si transport) sunt suportate de societate si pentru colaboratori. Sunt aceste cheltuieli deductibile?
Raspuns:
Conform art. 25 alin. (1) din Codul fiscal, pentru determinarea rezultatului fiscal sunt considerate cheltuieli deductibile cheltuielile efectuate in scopul desfasurarii activitatii economice, inclusiv cele reglementate prin acte normative in vigoare, precum si taxele de inscriere, cotizatiile si contributiile datorate catre camerele de comert si industrie, organizatiile patronale si organizatiile sindicale.
La pct.13 lit. b) din Normele metodologice se arata ca in aplicarea prevederilor art. 25 alin. (1) din Codul fiscal, sunt cheltuieli efectuate in scopul desfasurarii activitatii economice cheltuielile de transport si de cazare in tara si in strainatate si pentru alte persoane fizice in conditiile in care cheltuielile respective sunt efectuate in legatura cu lucrari executate sau servicii prestate de acestea in scopul desfasurarii activitatii economice a contribuabilului.
Asadar, aceste cheltuieli sunt deductibile daca sunt efecuate in legatura cu servicii prestate de colaboratorii respectivi in scopul desfasurarii activitatii economice a societatii dvs.[:en]According to the commentary on art. 5 of the OECD Model of the Double taxation treaty the definition of a permanent establishment contains the following conditions:

  • the existence of a “place of business”, a facility such as premises or, machinery or equipment;
  • the place must be fixed, it must be established at a distinct place with a certain degree of permanence;
  • the carrying on of the business through this fixed place of business.

Considering the conditions and the business model, in our opinion, the Romanian company will not have any PE in Poland. The same comments should be considered in relations to the services that the Polish company will provide to its Romanian subsidiary. If the Polish company will sent people to the Romanian office with a certain regularity and permanence then having a PE in Romania might be the case.
Independently of the PE related comments, we have to include comments regarding and eventual VAT registration for the Romanian company in Poland. In our opinion, it might be an obligation to register for VAT purposes in Poland if the goods will be transported from the Polish company directly to the Romanian client, if the transportation is not done on behalf and account of Polish company. Thus, the solution to avoid such risk is to organize the business as already designed, meaning the transport of the goods is done on behalf and account of the Polish company.[:]

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