{"id":2092,"date":"2017-11-13T19:25:16","date_gmt":"2017-11-13T19:25:16","guid":{"rendered":"http:\/\/taxwizard.ro\/?p=2092"},"modified":"2017-11-13T19:25:41","modified_gmt":"2017-11-13T19:25:41","slug":"update-plata-defalcata-a-tva","status":"publish","type":"post","link":"http:\/\/taxwizard.ro\/?p=2092","title":{"rendered":"Update &#8211; plata defalcata a TVA"},"content":{"rendered":"<p>Legea privind plata defalcata a TVA, adoptata de Senat in data de 02.11.2017<\/p>\n<p>Textul legislativ, in forma modificata si adoptata de Senat\u00a0 prevede ca au obligatia sa deschida si sa utilizeze cel putin un cont de TVA persoanele impozabile inregistrate in scopuri de TVA care:<\/p>\n<div class=\"shortcode-list shortcode-list-check\">\r\n<ul>\r\n\t<li>la <strong>31 decembrie 2017 inregistreaza obligatii fiscale restante reprezentand TVA<\/strong><\/li>\r\n\t<li><strong>\u00a0incepand cu 1 ianuarie 2018 inregistreaza obligatii fiscale restante reprezentand TVA mai vechi de 30 de zile de scadenta.<\/strong><\/li>\r\n<\/ul>\r\n<\/div>\n<p>Exceptie:<\/p>\n<div class=\"shortcode-list shortcode-list-check\">\r\n<ul>\r\n\t<li><strong>persoanele impozabile inregistrate in scopuri de TVA\u00a0 ale caror obligatii fiscale restante reprezentand TVA sunt in cuantum mai mic de\u00a0500 de lei in cazul contribuabililor mici.<\/strong><\/li>\r\n<\/ul>\r\n<\/div>\n<p><strong>Atentie!!<\/strong><\/p>\n<p>Contribuabilii care nu aplica mecanismul platii defalcate a TVA\u00a0si care vor face achizitii de bunuri\/servicii de la contribuabilii <strong>care aplica mecanismul<\/strong>, vor fi obligati sa faca plata defalcata a TVA, corespunzator acestor achizitii.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legea privind plata defalcata a TVA, adoptata de Senat in data de 02.11.2017 Textul legislativ, in forma modificata si adoptata de Senat\u00a0 prevede ca au obligatia sa deschida si sa utilizeze cel putin un cont de TVA persoanele impozabile inregistrate in scopuri de TVA care: Exceptie: Atentie!! Contribuabilii care nu aplica mecanismul platii defalcate a TVA\u00a0si care vor face achizitii de bunuri\/servicii de la contribuabilii care aplica mecanismul, vor fi obligati sa faca plata defalcata a TVA, corespunzator acestor achizitii.<\/p>\n","protected":false},"author":1,"featured_media":2018,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[36],"tags":[],"_links":{"self":[{"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/posts\/2092"}],"collection":[{"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2092"}],"version-history":[{"count":3,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/posts\/2092\/revisions"}],"predecessor-version":[{"id":2095,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/posts\/2092\/revisions\/2095"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/media\/2018"}],"wp:attachment":[{"href":"http:\/\/taxwizard.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2092"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}