{"id":4272,"date":"2021-01-26T08:58:24","date_gmt":"2021-01-26T06:58:24","guid":{"rendered":"https:\/\/ceccarneamt.ro\/ro\/?p=4272"},"modified":"2021-01-26T08:58:24","modified_gmt":"2021-01-26T06:58:24","slug":"proiectul-privind-procedura-de-inregistrare-in-scopuri-de-tva-in-consultare-pe-site-ul-anaf","status":"publish","type":"post","link":"https:\/\/ceccarneamt.ro\/ro\/proiectul-privind-procedura-de-inregistrare-in-scopuri-de-tva-in-consultare-pe-site-ul-anaf\/","title":{"rendered":"Proiectul privind procedura de \u00eenregistrare \u00een scopuri de TVA, \u00een consultare pe site-ul ANAF"},"content":{"rendered":"<p><span class=\"ugb-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, pe site-ul institu\u021biei, pentru consultare, un<\/span>\u00a0<strong><a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20210125120908_inreg_scopuritva_25012021.zip\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de ordin<\/a>\u00a0<\/strong><span class=\"ugb-highlight\">pentru aprobarea Procedurii de \u00eenregistrare \u00een scopuri de tax\u0103 pe valoarea ad\u0103ugat\u0103, potrivit prevederilor art. 316 alin. (1) lit. a), b) sau c) din Legea nr. 227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare. <\/span><\/p>\n<p><span class=\"ugb-highlight\">Ini\u021biatorii precizeaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103, prin HG nr. 864\/2020, au fost aduse modific\u0103ri Normelor metodologice de aplicare a Legii nr. 227\/2015 privind Codul fiscal, aprobate prin HG nr. 1\/2016, cu modific\u0103rile \u0219i complet\u0103rile ulterioare. Astfel, prin noile dispozi\u021bii ale pct.88 alin. (1) lit. c) \u0219i d) din Titlul VII al Normelor metodologice, se modific\u0103 data de la care se consider\u0103 valabil\u0103 \u00eenregistrarea \u00een scopuri de TVA pentru anumite categorii de persoane impozabile, dup\u0103 cum urmeaz\u0103:<\/span><\/p>\n<p><span class=\"ugb-highlight\"><strong>\u25aa<\/strong>\u00a0\u00een cazul\u00a0<strong>persoanelor impozabile care solicit\u0103 \u00eenregistrarea \u00een scopuri de TVA potrivit art. 316 alin. (1) lit. a) din Codul fiscal<\/strong>, respectiv \u00eenainte de realizarea de opera\u021biuni (de la \u00eenfiin\u021bare), indiferent dac\u0103 declar\u0103 c\u0103 urmeaz\u0103 s\u0103 realizeze o cifr\u0103 de afaceri inferioar\u0103 sau care dep\u0103\u0219e\u0219te plafonul de scutire,\u00a0<strong>\u00eenregistrarea \u00een scopuri de TVA se consider\u0103 valabil\u0103 \u00eencep\u00e2nd cu data comunic\u0103rii certificatului de \u00eenregistrare \u00een scopuri de TVA\u00a0<\/strong>(pct. 88 alin. (1) lit. d) din Titlul VII al Normelor metodologice);<\/span><\/p>\n<p><span class=\"ugb-highlight\">Citi\u021bi mai multe \u00een <\/span><em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/proiectul-privind-procedura-de-inregistrare-in-scopuri-de-tva-in-consultare-pe-site-ul-anaf-s10695\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a><\/em><span class=\"ugb-highlight\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat, pe site-ul institu\u021biei, pentru consultare, un\u00a0proiect de ordin\u00a0pentru aprobarea Procedurii de \u00eenregistrare \u00een scopuri de tax\u0103 pe valoarea ad\u0103ugat\u0103, potrivit prevederilor art. 316 alin. (1) lit. a), [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4273,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-4272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/4272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/comments?post=4272"}],"version-history":[{"count":1,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/4272\/revisions"}],"predecessor-version":[{"id":4274,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/posts\/4272\/revisions\/4274"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media\/4273"}],"wp:attachment":[{"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/media?parent=4272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/categories?post=4272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarneamt.ro\/ro\/wp-json\/wp\/v2\/tags?post=4272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}