{"id":3468,"date":"2021-03-14T13:55:31","date_gmt":"2021-03-14T13:55:31","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=3468"},"modified":"2021-03-22T09:19:31","modified_gmt":"2021-03-22T09:19:31","slug":"noua-procedura-de-inregistrare-in-scopuri-de-tva","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/noua-procedura-de-inregistrare-in-scopuri-de-tva\/","title":{"rendered":"Noua procedur\u0103 de \u00eenregistrare \u00een scopuri de TVA"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/3468?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/3468?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div><p>\u00cen Monitorul Oficial nr. 182\/23.02.2021 a fost publicat Ordinul nr. 239\/2021 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, \u00een vigoare \u00eencep\u00e2nd cu data de 23 februarie 2021.<\/p>\n<p>Potrivit Buletinului Fiscal realizat de \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii, noua procedur\u0103 a fost publicat\u0103 \u00een contextul \u00een care, anul trecut (prin Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 69\/2020), a fost eliminat\u0103 din Codul Fiscal condi\u021bia privind \u00eendeplinirea criteriilor pentru evaluarea riscului pentru ob\u021binerea codului de TVA.<\/p>\n<p>Astfel, \u00een prezent, autorit\u0103\u021bile fiscale atribuie codul de \u00eenregistrare \u00een scopuri de TVA, ca urmare a simplei solicit\u0103ri din partea contribuabilului, f\u0103r\u0103 a mai fi parcurs\u0103 procedura privind evaluarea riscului. Prin urmare, contribuabilul va depune doar formularul 098 (dac\u0103 \u00eenregistrarea se solicit\u0103 odat\u0103 cu \u00eenfiin\u021barea la Registrul Comer\u021bului) sau formularul 010 (dac\u0103 \u00eenregistrarea se solicit\u0103 ulterior).<\/p>\n<p>Conform sursei citate, valabilitatea \u00eenregistr\u0103rii \u00een scopuri de TVA a persoanei impozabile \u00eencepe cu data comunic\u0103rii certificatului de TVA sau cu prima zi a lunii urm\u0103toare celei \u00een care persoana impozabil\u0103 solicit\u0103 \u00eenregistrarea, dup\u0103 caz.<\/p>\n<p>Pentru a exclude riscul activ\u0103rii unui cod de TVA \u00een situa\u021bia \u00een care un contribuabil este declarat inactiv fiscal sau exist\u0103 fapte \u00eenscrise \u00een cazierul fiscal, organele fiscale efectueaz\u0103 aceste verific\u0103ri \u0219i, dac\u0103 este cazul, emit concomitent \u0219i o decizie de anulare a \u00eenregistr\u0103rii \u00een scopuri de TVA. Certificatul de \u00eenregistrare \u00een scopuri de TVA se comunic\u0103 persoanei impozabile solicitante numai dup\u0103 efectuarea acestor verific\u0103ri. De asemenea, exist\u0103 \u00een continuare posibilitatea anul\u0103rii ulterioare a codului de TVA, dac\u0103 nu sunt \u00eendeplinite criteriile privind evaluarea riscului fiscal prev\u0103zute de Ordinul ANAF 2856\/2007.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 182\/23.02.2021 a fost publicat Ordinul nr. 239\/2021 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, \u00een vigoare \u00eencep\u00e2nd cu &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2175,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-3468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-curier-legislativ","issue-serie-noua-nr-7-14-03-2021-14-04-2021"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Noua procedur\u0103 de \u00eenregistrare \u00een scopuri de TVA - Afacerea<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista-afacerea.ro\/afacerea\/noua-procedura-de-inregistrare-in-scopuri-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Noua procedur\u0103 de \u00eenregistrare \u00een scopuri de TVA - Afacerea\" \/>\n<meta property=\"og:description\" content=\"\u00cen Monitorul Oficial nr. 182\/23.02.2021 a fost publicat Ordinul nr. 239\/2021 pentru aprobarea Procedurii de \u00eenregistrare \u00een scopuri de tax\u0103 pe valoarea ad\u0103ugat\u0103, potrivit prevederilor art. 316 alin. 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