{"id":2099,"date":"2017-12-05T17:14:42","date_gmt":"2017-12-05T17:14:42","guid":{"rendered":"http:\/\/taxwizard.ro\/?p=2099"},"modified":"2017-12-05T17:14:42","modified_gmt":"2017-12-05T17:14:42","slug":"despre-tva-split-forma-finala-aplicabila-de-la-1-ianuarie-2018","status":"publish","type":"post","link":"http:\/\/taxwizard.ro\/?p=2099","title":{"rendered":"Despre TVA Split \u2013 forma final\u0103 aplicabil\u0103 de la 1 ianuarie 2018"},"content":{"rendered":"<p>Dac\u0103 nu mai intervine\u00a0nici o modificare\u00a0vor aplica sistemul de TVA-plat\u0103 defalcat\u0103 operatorii economici:<\/p>\n<div class=\"shortcode-list shortcode-list-check\">\r\n<ul>\r\n\t<li>\u00eenregistra\u021bi \u00een scopuri de TVA ce <strong>\u00eenregistreaz\u0103 datorii la buget la data de 31 decembrie dac\u0103 nu achit\u0103 TVA scadent\u0103 p\u00e2n\u0103 la data de 31 ianuarie 2018,<\/strong>\u00a0caz \u00een care intr\u0103 \u00een sistemul de TVA cu plat\u0103 defalcat\u0103 \u00eencep\u00e2nd cu 1 martie 2018;<\/li>\r\n\t<li>\u00eenregistra\u021bi \u00een scopuri de TVA ce<strong> \u00eenregistreaz\u0103 datorii la buget in 2018<\/strong>,\u00a0\u00a0in cazul \u00een care nu reu\u0219esc s\u0103 pl\u0103teasc\u0103 TVA restant\u0103 intr-un termen de 60\u00a0 zile,\u00a0\u00eencep\u00e2nd cu 1 a lunii urm\u0103toare termenului \u00een care s-au \u00eencheiat cele 60 zile de perioad\u0103 de gra\u021bie.<\/li>\r\n\t<li>afla\u021bi \u00een procedura de prevenire a insolven\u021bei.<\/li>\r\n<\/ul>\r\n<\/div>\n<p>Important: firmele mici, PFA, persoane fizice\u00a0<strong>nu aplic\u0103 sistemul de plat\u0103 defalcat\u0103 a TVA dac\u0103 nu sunt \u00eenregistrate \u00een scopuri de TVA.<\/strong>\u00a0Persoanele nepl\u0103titoare de TVA \u0219i persoanele ce desf\u0103\u0219oar\u0103 activit\u0103\u021bi independente, profesii libere, nu efectueaz\u0103 dou\u0103 pl\u0103\u021bi at\u00e2ta timp c\u00e2t nu sunt \u00eenregistrate \u00een scopuri de TVA, chiar dac\u0103 efectueaz\u0103 achizi\u021bii de la societ\u0103\u021bi ce aplic\u0103 split TVA.<\/p>\n<p>Plafoanele de datorii luate \u00een considerare:<\/p>\n<div class=\"shortcode-list shortcode-list-check\">\r\n<ul>\r\n\t<li>15.000 lei pentru contribuabilii mari;<\/li>\r\n\t<li>10.000 lei pentru contribuabilii mijlocii;<\/li>\r\n\t<li>5.000 lei pentru contribuabilii mici sau persoanele fizice ce desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice.<\/li>\r\n<\/ul>\r\n<\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dac\u0103 nu mai intervine\u00a0nici o modificare\u00a0vor aplica sistemul de TVA-plat\u0103 defalcat\u0103 operatorii economici: Important: firmele mici, PFA, persoane fizice\u00a0nu aplic\u0103 sistemul de plat\u0103 defalcat\u0103 a TVA dac\u0103 nu sunt \u00eenregistrate \u00een scopuri de TVA.\u00a0Persoanele nepl\u0103titoare de TVA \u0219i persoanele ce desf\u0103\u0219oar\u0103 activit\u0103\u021bi independente, profesii libere, nu efectueaz\u0103 dou\u0103 pl\u0103\u021bi at\u00e2ta timp c\u00e2t nu sunt \u00eenregistrate \u00een scopuri de TVA, chiar dac\u0103 efectueaz\u0103 achizi\u021bii de la societ\u0103\u021bi ce aplic\u0103 split TVA. Plafoanele de datorii luate \u00een considerare: &nbsp; &nbsp; &nbsp; &nbsp;<\/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\/2099"}],"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=2099"}],"version-history":[{"count":1,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/posts\/2099\/revisions"}],"predecessor-version":[{"id":2100,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=\/wp\/v2\/posts\/2099\/revisions\/2100"}],"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=2099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2099"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/taxwizard.ro\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}