{"id":4120,"date":"2021-06-16T06:31:46","date_gmt":"2021-06-16T06:31:46","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=4120"},"modified":"2021-06-25T06:15:17","modified_gmt":"2021-06-25T06:15:17","slug":"companiile-si-ar-putea-compensa-retroactiv-pierderile-din-2020-si-2021-daca-au-fost-profitabile-inainte-de-pandemie","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/companiile-si-ar-putea-compensa-retroactiv-pierderile-din-2020-si-2021-daca-au-fost-profitabile-inainte-de-pandemie\/","title":{"rendered":"Companiile \u0219i-ar putea compensa retroactiv pierderile din 2020 \u0219i 2021, dac\u0103 au fost profitabile \u00eenainte de pandemie"},"content":{"rendered":"
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Companiile care au ob\u021binut profit \u0219i au pl\u0103tit impozitele aferente p\u00e2n\u0103 \u00een anul 2019 inclusiv \u0219i-ar putea reporta retroactiv pierderile din anii 2020 \u0219i 2021 \u00eentr-o anumit\u0103 limit\u0103 ce va fi stabilit\u0103 de fiecare stat membru \u00een parte. M\u0103sura, recomandat\u0103 de Comisia European\u0103, este parte a unei strategii mai ample, \u201dImpozitarea afacerilor \u00een secolul XXI\u201d, care urm\u0103re\u0219te alinierea cadrului fiscal cu realitatea economic\u0103 \u0219i introduce o agend\u0103 fiscal\u0103 pentru urm\u0103torii doi ani. Comisia European\u0103 (CE) a dat statelor membre puterea de a redacta legisla\u021bia de implementare c\u00e2t mai aproape de realit\u0103\u021bile bugetare pe care le experimenteaz\u0103.<\/p>\n

\u201cEste o m\u0103sur\u0103 extraordinar\u0103, aplicat\u0103 \u00een special pentru a asigura, mai ales \u00eentreprinderilor mici \u0219i mijlocii, o sus\u021binere \u00een redresarea economic\u0103, dar \u0219i pentru a elimina concuren\u021ba neloial\u0103 \u00eentre companiile din statele membre\u201d, arat\u0103 Raluca Popa, Partener Asociat, Asisten\u021b\u0103 fiscal\u0103 \u0219i juridic\u0103, EY Rom\u00e2nia, \u00eentr-un material de opinie, dat recent publicit\u0103\u0163ii.<\/p>\n

Potrivit recomand\u0103rii Comisiei Europene, statele membre ar trebui s\u0103 permit\u0103 reportarea retroactiv\u0103 a pierderilor fiscale, cel pu\u021bin pentru anul fiscal anterior declan\u015f\u0103rii pandemiei, adic\u0103 cel pu\u021bin pentru 2019, \u00eens\u0103 statele membre pot prelungi aceast\u0103 perioad\u0103 p\u00e2n\u0103 la trei ani \u00een urm\u0103, permi\u021b\u00e2nd astfel companiilor s\u0103 \u00ee\u0219i compenseze pierderile din exerci\u021biile fiscale 2020 \u0219i 2021 cu profiturile deja impozitate din anii fiscali 2019, 2018 \u0219i 2017. Mai mult, statele membre ar trebui s\u0103 permit\u0103 \u00eentreprinderilor s\u0103 solicite imediat compensarea pierderilor pe care estimeaz\u0103 c\u0103 le vor suporta \u00een anul fiscal 2021, f\u0103r\u0103 a fi nevoie s\u0103 a\u0219tepte p\u00e2n\u0103 la sf\u00e2r\u0219itul anului.<\/p>\n

Conform Raluc\u0103i Popa, \u00een prezent, anumite state membre au deja incluse \u00een legisla\u021biile na\u021bionale diverse m\u0103suri pentru utilizarea pierderilor fiscale, cea mai comun \u00eent\u00e2lnit\u0103 fiind reportarea acestora pentru urm\u0103toarele exerci\u021bii financiare. De altfel, \u0219i Rom\u00e2nia are o astfel de regul\u0103 care permite reportarea pierderilor realizare \u00eentr-un anumit an fiscal pentru urm\u0103torii \u0219apte ani consecutivi.<\/p>\n

\u201cCa m\u0103sur\u0103 de politic\u0103 fiscal\u0103 \u00een contextul situa\u021biei generate de criza COVID-19, reportarea pierderilor pentru anii fiscali viitori este cea mai pu\u021bin eficient\u0103, \u00eentruc\u00e2t beneficiul lichidit\u0103\u021bii se am\u00e2n\u0103 p\u00e2n\u0103 la momentul c\u00e2nd companiile vor deveni din nou profitabile\u201d, arat\u0103 specialistul EY Rom\u00e2nia.<\/p>\n

Pe de alt\u0103 parte, reportarea retroactiv\u0103 a pierderilor fiscale curente va genera imediat lichidit\u0103\u021bi suplimentare pentru companii. Potrivit celor notate de Comisia European\u0103, acest mecanism de reportare retroactiv\u0103 are \u0219i beneficiul de a sus\u021bine afacerile profitabile anterior crizei COVID-19, adic\u0103 acele afaceri s\u0103n\u0103toase care au avut de suferit ca efect direct al pandemiei. Conform sursei citate, Comisia European\u0103 recomand\u0103 statelor membre s\u0103 limiteze valoarea pierderilor reportabile la maximum 3 milioane de euro, dat fiind impactul pe care bugetele na\u021bionale l-ar resim\u021bi.<\/p>\n

Pentru a \u00een\u0163elege mai u\u015for cum func\u0163ioneaz\u0103 acest mecanism, Raluca Popa vine cu un exemplu simplu. \u201cDac\u0103 o companie A a avut \u00een 2019 profit de 100 de lei \u0219i a pl\u0103tit 16 lei impozit pe profit, iar \u00een 2021 are pierdere tot de 100 de lei \u2013 conform propunerii CE, Compania A ar trebui s\u0103 compenseze pierderea din 2021 cu profitul din 2019 \u0219i, astfel, s\u0103 recupereze de la buget impozitul pe profit de 16 lei pl\u0103tit \u00een anul 2019\u201d.<\/p>\n

Potrivit specialistului EY citat, propunerile de implementare a m\u0103surilor recomandate de Comisie ar trebui s\u0103 fie discutate cu autorit\u0103\u021bile europene p\u00e2n\u0103 \u00een ultimul trimestru al acestui an. Raluca Popa subliniaz\u0103 c\u0103 multe \u021b\u0103ri europene au introdus deja \u00een legisla\u021bie astfel de prevederi sau au publicat proiecte de lege \u00een aceast\u0103 direc\u021bie \u015fi vine cu exemplele Germaniei, Austriei, Poloniei \u015fi Fran\u0163ei.<\/p>\n

Astfel, Germania permite reportarea nelimitat\u0103 a pierderilor fiscale \u0219i, \u00een anumite condi\u021bii, reportarea retroactiv\u0103 pentru ultimul an p\u00e2n\u0103 la 1 milion de euro. \u00cen plus, \u00een contextul COVID-19, plafonul de raportare retroactiv\u0103 a fost ridicat de la 1 milion la 5 milioane de euro pentru pierderile realizate \u00een 2020 \u0219i 2021 \u0219i exist\u0103 deja propuneri legislative de ridicare a acestui plafon la 10 milioane de euro, se arat\u0103 \u00een materialul citat.<\/p>\n

Conform Raluc\u0103i Popa, pentru prima dat\u0103, autorit\u0103\u021bile austriece au permis reportarea retroactiv\u0103 a pierderilor din 2020, \u00eens\u0103 aceast\u0103 regul\u0103 nu reprezint\u0103 o modificare permanent\u0103 a legisla\u021biei fiscale, ci mai degrab\u0103 o oportunitate punctual\u0103 \u00een contextul COVID-19, iar \u00een Polonia contribuabilii ale c\u0103ror venituri \u00een 2020 au sc\u0103zut cu mai mult de 50% fa\u021b\u0103 de perioadele fiscale anterioare pot s\u0103 foloseasc\u0103 pierderile din anul 2020 contra profiturilor din anul 2019, prin depunerea unei declara\u021bii rectificative la anul 2019 (p\u00e2n\u0103 la 5 mil. zlo\u0163i polonezi).<\/p>\n

\u00cen ceea ce prive\u015fte Fran\u0163a, \u00een prezent, pierderile dintr-un anumit an fiscal (p\u00e2n\u0103 la 1 milion de euro) pot fi folosite, \u00een anumite condi\u021bii, pentru a compensa obliga\u021biile fiscale din anul anterior, \u00eens\u0103 rambursarea efectiv\u0103 a acestor sume se face pe parcursul a cinci ani. Exist\u0103 \u00eens\u0103 o propunere legislativ\u0103 care permite utilizarea accelerat\u0103 a acestor pierderi prin rambursare imediat\u0103.<\/p>\n

\u00cen ceea ce prive\u015fte Marea Britanie, proasp\u0103t ie\u015fit\u0103 din UE, autorit\u0103\u021bile fiscale au publicat un comunicat conform c\u0103ruia perioada de reportare retroactiv\u0103 se extinde la trei ani pentru pierderile \u00eenregistrate \u00een perioadele fiscale \u00eencheiate \u00eentre 1 aprilie 2020 \u0219i 31 martie 2022.<\/p>\n

\u201c\u00cen Romania, introducerea unor m\u0103suri de utilizare retroactiv\u0103 a pierderilor fiscale, \u00een linie cu recomandarea Comisiei Europene, ar avea cu siguran\u021b\u0103 un rezultat pozitiv. A\u0219a cum se \u00eent\u00e2mpl\u0103 \u00een general cu m\u0103surile de utilizare a pierderilor, costul unei astfel de m\u0103suri este doar o chestiune de timp \u2013 astfel, afacerile vor putea beneficia de lichidit\u0103\u021bi acum, c\u00e2nd au cea mai mare nevoie, \u0219i nu vor trebui s\u0103 a\u0219tepte s\u0103 \u00ee\u0219i foloseasc\u0103 pierderile \u00eempotriva unor profituri viitoare. Pe de alt\u0103 parte, bugetul va \u00eencasa impozitul pe profiturile viitoare realizate de aceste companii\u201d, este de p\u0103rere Raluca Popa.<\/p>\n

Pe l\u00e2ng\u0103 aceast\u0103 m\u0103sur\u0103, cu evidente rezultate pozitive, dup\u0103 cum a explicat specialistul EY Romania, \u00een cadrul strategiei \u201dImpozitarea afacerilor \u00een secolul XXI\u201d, Comisia European\u0103 propune, de asemenea, \u00eenl\u0103turarea dezechilibrelor \u00een finan\u021barea prin capital versus \u00eemprumut, \u00een contextul \u00een care criza pandemic\u0103 a contribuit semnificativ la \u00eendatorarea companiilor. \u201c\u00cen prezent, regulile fiscale permit (\u00een anumite limite) deducerea costurilor aferente finan\u021b\u0103rii prin \u00eemprumut, \u00eens\u0103 nu \u0219i \u00een cazul finan\u021b\u0103rii prin capital. Propunerea Comisiei va \u00eencerca s\u0103 \u00eenl\u0103ture acest dezechilibru, sus\u021bin\u00e2nd astfel recapitalizarea companiilor vulnerabile financiar \u2013 o propunere \u00een acest sens v\u0103 fi emis\u0103 p\u00e2n\u0103 \u00een trimestrul \u00eent\u00e2i 2022\u201d, arat\u0103 Raluca Popa.<\/p>\n

De asemenea, p\u00e2n\u0103 la finele trimestrului patru al anului 2021, va fi completat\u0103 Directiva Anti-Evaziune Fiscal\u0103 (ATAD 3), prin introducerea de noi reguli cu privire la utilizarea abuziv\u0103 a companiilor f\u0103r\u0103 substan\u021b\u0103 \u2013 a\u0219a numitele c\u0103su\u021be-po\u0219tale.<\/p>\n

\u00cen plus, este inclus\u0103 \u015fi o m\u0103sur\u0103 (ce va fi emis\u0103 p\u00e2n\u0103 \u00een 2022) care prevede ca anumite companii mari, care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een Uniunea European\u0103, s\u0103 \u00ee\u0219i publice ratele efective de impozitare, adic\u0103 impozitul efectiv pl\u0103tit raportat la profiturile realizate. \u201cO astfel de m\u0103sur\u0103 va conduce la cre\u0219terea transparen\u021bei cu privire la impozitele pl\u0103tite de companiile mari, va permite monitorizarea unor strategii agresive de planificare fiscal\u0103 \u0219i va oferi factorilor politici o mai bun\u0103 vizibilitate cu privire la contribu\u021biile fiscale ale companiilor multina\u021bionale \u00een Uniunea European\u0103\u201d, arat\u0103 Raluca Popa.<\/p>\n

Potrivit sursei citate, Comisia are \u00een vedere realizarea, p\u00e2n\u0103 \u00een 2023, a unui nou cadru la nivel european privind impozitul pe profit sub titlul: \u201eAfacerile \u00een Europa: cadrul pentru impozitarea profiturilor\u201d (BEFIT). Acesta se va baza pe o repartizare a profiturilor realizate pe baza unei formule \u0219i o baz\u0103 de impozitare comun\u0103 \u0219i va \u00eenlocui propunerea \u00een a\u0219teptare pentru o baz\u0103 de impozitare consolidat\u0103, CCCTB (common consolidated corporate tax base) care va fi retras\u0103.<\/p>\n

C. \u015eERB\u0102NESCU
\n<\/strong>cristina.serbanescu@ccib.ro<\/a> <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Companiile care au ob\u021binut profit \u0219i au pl\u0103tit impozitele aferente p\u00e2n\u0103 \u00een anul 2019 …<\/p>\n","protected":false},"author":2,"featured_media":4052,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-4120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-10-16-06-2021-20-07-2021"],"acf":[],"yoast_head":"\nCompaniile \u0219i-ar putea compensa retroactiv pierderile din 2020 \u0219i 2021, dac\u0103 au fost profitabile \u00eenainte de pandemie - 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\/companiile-si-ar-putea-compensa-retroactiv-pierderile-din-2020-si-2021-daca-au-fost-profitabile-inainte-de-pandemie\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Companiile \u0219i-ar putea compensa retroactiv pierderile din 2020 \u0219i 2021, dac\u0103 au fost profitabile \u00eenainte de pandemie - 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