{"id":5054,"date":"2022-01-27T10:38:58","date_gmt":"2022-01-27T10:38:58","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=5054"},"modified":"2022-02-02T08:15:24","modified_gmt":"2022-02-02T08:15:24","slug":"noi-masuri-fiscal-bugetare","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/noi-masuri-fiscal-bugetare\/","title":{"rendered":"Noi m\u0103suri fiscal-bugetare"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/5054?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\/5054?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>Prin Ordonan\u0163a de urgen\u0163\u0103 nr. 130\/2021, intrat\u0103 \u00een vigoare la data de 18 decembrie 2021, au fost aprobate o serie de m\u0103suri fiscal-bugetare, au fost prorogate unele termene \u0219i au fost modificate \u015fi completate unele acte normative, se arat\u0103 \u00een Buletinul fiscal realizat de \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii.<\/p>\n<p><strong>Extinderea perioadei de aplicare a amnistiei fiscale<\/strong><\/p>\n<ul>\n<li>Se prelunge\u0219te termenul de depunere a cererii de anulare a obliga\u021biilor accesorii aferente obliga\u021biilor bugetare principale restante la 31 martie 2020 p\u00e2n\u0103 la 30 iunie 2022 inclusiv.<\/li>\n<li>Obliga\u021biile accesorii aferente obliga\u021biilor bugetare principale cu scaden\u021be anterioare datei de 31 martie 2020 inclusiv \u0219i individualizate \u00een decizii de impunere emise ca urmare a unei inspec\u021bii fiscale sau verific\u0103rii situa\u021biei fiscale personale \u00eencepute p\u00e2n\u0103 la data de 30 iunie 2022, indiferent de momentul la care inspec\u021bia fiscal\u0103 se finalizeaz\u0103 pot fi anulate \u00een baza cererii de anulare a accesoriilor sub rezerva \u00eendeplinirii unor condi\u021bii privind stingerea obliga\u021biilor fiscale principale \u00een termen. \u00cen aceste situa\u021bii, cererea de anulare a obliga\u021biilor accesorii se depune p\u00e2n\u0103 la data de 30 iunie 2022, respectiv \u00een termen de 90 de zile de la comunicarea deciziei de impunere dac\u0103 termenul de 90 de zile se \u00eempline\u0219te dup\u0103 30 iunie 2022.<\/li>\n<\/ul>\n<p><strong>Impozit pe venit \u0219i contribu\u021bii sociale<\/strong><\/p>\n<ul>\n<li>Se majoreaz\u0103 plafonul p\u00e2n\u0103 la care cadourile \u00een bani \u0219i \u00een natur\u0103, inclusiv tichetele cadou, sunt scutite de impozit pe venit \u0219i contribu\u021bii de asigur\u0103ri sociale obligatorii, de la 150 de lei la 300 de lei. Aceast\u0103 m\u0103sur\u0103 se va aplica \u00eencep\u00e2nd cu veniturile aferente lunii ianuarie 2022.<\/li>\n<li>Tichetele cadou vor putea fi acordate doar angaja\u021bilor proprii, fiind interzis\u0103 acordarea de tichete cadou altor beneficiari (spre exemplu, angaja\u021bii partenerilor\/altor ter\u021bi). \u00cen acest context, OUG 130\/2021 abrog\u0103 prevederea din Codul fiscal care permitea \u00eencadrarea tichetelor cadou acordate ter\u021bilor \u00een categoria \u201dVenituri din alte surse\u201d.<\/li>\n<\/ul>\n<p><strong>Educa\u021bia timpurie<\/strong><\/p>\n<ul>\n<li>Facilit\u0103\u021bile pentru educa\u021bia timpurie se suspend\u0103 de la 1 ianuarie 2022 p\u00e2n\u0103 la data de 31 decembrie 2022 inclusiv. Pe perioada suspend\u0103rii, cheltuielile pentru func\u021bionarea cre\u015felor \u015fi gr\u0103dini\u0163elor sunt considerate cheltuieli cu deductibilitate limitat\u0103, intr\u00e2nd sub inciden\u021ba cotei de 5% aplicat\u0103 asupra valorii cheltuielilor cu salariile personalului.<\/li>\n<\/ul>\n<p><strong>Cot\u0103 redus\u0103 de TVA pentru energia termic\u0103<\/strong><\/p>\n<ul>\n<li>Din 01.01.2022 se aplic\u0103 cota redus\u0103 de TVA de 5% pentru livr\u0103rile de energie termic\u0103 realizate exclusiv \u00een sezonul rece at\u00e2t c\u0103tre popula\u021bie, c\u00e2t \u0219i c\u0103tre alte categorii de beneficiari.<\/li>\n<li>Prin modific\u0103rile aduse Legii nr. 227\/2015 privind Codul fiscal de OUG 130\/2021, cota redusa de TVA de 5% va fi aplicabil\u0103 livr\u0103rii de energie termic\u0103 \u00een sezonul rece c\u0103tre popula\u021bie, spitale publice \u0219i private, unit\u0103\u021bi de \u00eenv\u0103\u021b\u0103m\u00e2nt publice \u0219i private, organiza\u021bii neguvernamentale, unit\u0103\u021bi de cult \u0219i furnizori de servicii sociale publici \u0219i priva\u021bi.<\/li>\n<li>Este precizat de asemenea faptul c\u0103 prin \u201esezon rece\u201d se \u00een\u021belege perioada de 5 luni cuprins\u0103 \u00eentre data de 1 noiembrie a anului curent \u0219i 31 martie a anului urm\u0103tor.<\/li>\n<\/ul>\n<p><strong>Facturarea electronic\u0103<\/strong><\/p>\n<ul>\n<li>Din 01.07.2022, facturarea electronic\u0103 va fi obligatorie \u00een rela\u021bia B2B, \u00eens\u0103 doar pentru produsele cu risc ridicat.<\/li>\n<li>Companiile vor putea s\u0103 foloseasc\u0103 platforma e-Factura pe rela\u021bia B2B \u00een perioada 01.04.2022 \u2013 30.06.2022, pentru tranzac\u021bii ce implic\u0103 produse considerate de c\u0103tre ANAF ca av\u00e2nd un risc ridicat de fraud\u0103 \u0219i evaziune fiscal\u0103.<\/li>\n<li>Ulterior, \u00eencep\u00e2nd cu 01.07.2022, companiile vor fi obligate s\u0103 foloseasc\u0103 platforma e-Factura \u00een rela\u021bia B2B, pentru acela\u0219i tip de produse.<\/li>\n<\/ul>\n<p><strong>Alte modific\u0103ri<\/strong><\/p>\n<ul>\n<li>\u00cencep\u00e2nd cu 1 februarie 2022, este introdus\u0103 obligativitatea emiterii biletelor de valoare exclusiv electronic.<\/li>\n<li>Conform noii ordonan\u021be, organul fiscal va monitoriza transporturile de bunuri pe teritoriul na\u021bional prin intermediul sistemului na\u0163ional privind monitorizarea transporturilor de bunuri, denumit RO e-Transport.<\/li>\n<li>O alt\u0103 modificare adus\u0103 de OUG 130\/2021 vizeaz\u0103 clasificarea ac\u021biunii de re\u021binere \u0219i neplat\u0103, \u00eencasare \u0219i neplat\u0103 a impozitelor \u0219i\/sau contribu\u021biilor, \u00een cel mult 60 de zile de la termenul de scaden\u021b\u0103, drept infrac\u021biune ce poate fi pedepsit\u0103 cu \u00eenchisoare de la 1 an la 5 ani sau cu amend\u0103. Aceast\u0103 m\u0103sur\u0103 se va aplica \u00eencep\u00e2nd cu data de 1 martie 2<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Prin Ordonan\u0163a de urgen\u0163\u0103 nr. 130\/2021, intrat\u0103 \u00een vigoare la data de 18 decembrie 2021, au fost aprobate o serie de m\u0103suri fiscal-bugetare, au fost prorogate unele termene \u0219i au fost modificate \u015fi completate unele acte normative, se arat\u0103 \u00een Buletinul fiscal realizat de \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-5054","post","type-post","status-publish","format-standard","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-15-27-01-2022-22-02-2022"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - 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