Modificari TVA

Modificari TVA

[:ro]In Monitorul Oficial al Romaniei nr. 977/06.12.2016 a fost publicata Ordonanta de urgenta nr. 84/2016 pentru modificarea si completarea unor acte normative din domeniul financiar-fiscal
Principalele prevederi ale Ordonantei care modifica Codul Fiscal sunt:
Programul “stock option plan” se poate aplica de catre toate societatile si nu doar de cele tranzactionate la bursa.
Persoana impozabila care a avut codul de TVA anulat isi poate exercita dreptul de deducere a TVA pentru achizitiile efectuate in acea perioada, chiar daca factura nu cuprinde codul de înregistrare în scopuri de TVA al persoanei impozabile.
Beneficiarii care au efectuat achizitii de la un furnizor care a avut codul de TVA invalid au dreptul de deducere a TVA dupa reinregistrarea in scopuri de TVA a furnizorului.
Se introduc reguli mai clare pentru stabilirea anului fiscal modificat la contribuabilii care isi modifica exercitiul financiar.
Facilitatea profitului reinvestit se aplica si pentru dreptul de utilizare a programelor informatice. Se extinde perioada de aplicare pe o perioada nedeterminata.
Se reduce plafonul minim al capitalului social pentru care se poate aplica impozitarea microintreprinderilor de la 25.000 euro la 45.000 lei (i.e. 10.000 eur).
Remuneratia bruta primita pentru activitatea prestata de zilieri nu este supusa contributiilor de asigurari sociale. Prevederea intra in vigoare de la data publicarii OUG 84/2016.
Se introduce prin optiune un regim special de TVA pentru agricultori (persoana fizica, PFA, intreprinderea individuala sau intreprinderea familiala, cu sediul activitatii economice in Romania). Regimul special presupune scutirea anumitor obligatii cu privire la TVA.
Optiunea se face prin depunerea unei notificari la organul fiscal competent privind aplicarea regimului special de TVA.
Se abroga obligatia inregistrarii persoanei impozabile in Registrul Operatorilor Intracomunitari.
Se suspenda obligația de a depune declarațiile informative 392A, 392B și 393.
Prevederile OUG intra in vigoare la data de 1 ianuarie 2017.[:en]Emergency Ordinance no. 84/2016 amending certain acts in the financial field, was published into Official Gazette no 977/06.12.2016
The main provisions of the Emergency Ordinance amending Fiscal Code are:
The “Stock Option Plan” Program can be applied by all companies, not just for those traded on the stock exchange.
Taxable person which had the VAT number canceled may exercise the right to deduct VAT on purchases made during that period, even if the invoice does not include the VAT registration code of the taxable person.
Beneficiaries who have made purchases from a supplier who had invalid VAT number are entitled to deduct VAT after the re-registration for VAT purposes of the supplier.
Clearer rules are introduced for determining amended fiscal year to taxpayers who change their financial year, according to accounting rules.
Reinvested profits facility also apply for the right to use a software. Application of the facility is extended period for an indefinite period.
Minimum capital threshold for taxation of micro-enterprises is reduced from 25,000 euro to 45,000 lei (i.e. 10.000 eur).
Gross remuneration received for work performed by daily workers is not subject to social insurance contributions. Provision enters into force from the publication date of OUG 84/2016.
An optional special VAT regime for farmers (individuals, PFA, individual or family company, with headquarter in Romania) is introduced. The special regime involves exempting certain obligations regarding VAT.
The option is done by submitting a notice to the competent authority on the application of the special VAT regime.
The obligation to register in the Register of Intra-community operators it is repealed.
The obligation to submit informative statements 392A, 392B and 393 shall be suspended.
Emergency Ordinance will come into force on 1 January 2017.[:]

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