{"id":7580,"date":"2024-02-07T07:36:43","date_gmt":"2024-02-07T07:36:43","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=7580"},"modified":"2024-02-07T10:08:11","modified_gmt":"2024-02-07T10:08:11","slug":"impozitul-minim-global-pillar-two","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/impozitul-minim-global-pillar-two\/","title":{"rendered":"Impozitul minim global (Pillar Two)"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/7580?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\/7580?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>Directiva (UE) 2022\/2523 privind asigurarea unui nivel minim global de impozitare a grupurilor de \u00eentreprinderi multina\u0163ionale \u015fi a grupurilor na\u0163ionale de mari dimensiuni \u00een Uniune (Directiva Pillar Two) a fost transpus\u0103 \u00een legisla\u021bia na\u021bional\u0103 prin Legea 431\/2023, informeaz\u0103 \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii Tax \u00een cel mai recent Buletin fiscal dat publicit\u0103\u021bii.<\/p>\n<p>Conform sursei citate, se prevede instituirea \u0219i plata unui impozit suplimentar de c\u0103tre grupurile multina\u021bionale \u0219i grupurile na\u021bionale de mari dimensiuni cu venituri consolidate de cel pu\u021bin 750.000.000 euro \u00eenregistrate \u00een cel pu\u021bin dou\u0103 dintre cele patru exerci\u0163ii financiare imediat anterioare celui de referin\u0163\u0103, \u0219i care \u00eenregistreaz\u0103 o cot\u0103 efectiv\u0103 de impozitare mai mic\u0103 de 15%.<\/p>\n<p>Regulile generale care stau la baza Pillar Two sunt:<\/p>\n<ul>\n<li>Regula de includere a veniturilor (IIR): \u00cen baza acestei reguli, drepturile de colectare a impozitului suplimentar sunt alocate jurisdic\u021biei-mam\u0103. Astfel, societatea-mam\u0103 a unui grup de \u00eentreprinderi este obligat\u0103 s\u0103 calculeze \u0219i s\u0103 pl\u0103teasc\u0103 partea sa alocabil\u0103 din impozitul suplimentar pentru entitatea\/entit\u0103\u021bile care sunt impozitate la un nivel redus.<\/li>\n<li>Regula profiturilor subimpozitate (UTPR): \u00cen cazul \u00een care IIR nu poate fi aplicat, impozitul suplimentar este colectat de c\u0103tre toate jurisdic\u021biile care au pus \u00een aplicare regula UTPR prin referire la o cheie de alocare bazat\u0103 pe substan\u021b\u0103.<\/li>\n<\/ul>\n<p>\u00cen plus fa\u021b\u0103 de regulile generale de mai sus, Romania a optat \u0219i pentru aplicabilitatea unui impozit suplimentar na\u021bional (QDMTT). Prin aplicarea acestuia, profitul subimpozitat este supus impozit\u0103rii suplimentare \u00een jurisdic\u021bia local\u0103. A\u0219adar, QDMTT permite jurisdic\u021biei \u00een care au ap\u0103rut profiturile subimpozitate s\u0103 impun\u0103 entit\u0103\u021bilor respective un impozit suplimentar, pentru a aduce rata efectiv\u0103 de impozitare la rata minim\u0103 de 15%.<\/p>\n<p>De asemenea, se instituie \u0219i un regim de protec\u021bie tranzitoriu privind Raportarea pentru fiecare \u021bar\u0103 \u00een parte (CbCR), \u00een cadrul c\u0103ruia nu se datoreaz\u0103 impozit suplimentar. Pentru a se califica pentru regimul de protec\u021bie tranzitoriu CbCR, entit\u0103\u021bile constitutive trebuie s\u0103 \u00eendeplineasc\u0103 cel pu\u021bin unul dintre urm\u0103toarele teste:<\/p>\n<ul>\n<li>Testul de minimis presupune \u00eenregistrarea veniturilor totale mai mici de 10.000.000 euro \u0219i a unui profit (pierdere) \u00eenainte de impozitare mai mic de 1.000.000 euro pentru un exerci\u021biu financiar.<\/li>\n<li>Testul cotei efective de impozitare simplificat presupune \u00eenregistrarea unei cote efective de impozitare simplificat\u0103 egal\u0103 sau mai mare dec\u00e2t anumite cote tranzitorii.<\/li>\n<li>Testul profiturilor de rutin\u0103 presupune ca profitul \u00eenainte de impozitare s\u0103 fie egal sau mai mic dec\u00e2t valoarea profiturilor excluse care au la baz\u0103 substan\u021b\u0103 economic\u0103.<\/li>\n<\/ul>\n<p>Av\u00e2nd \u00een vedere faptul c\u0103 noile reguli se aplic\u0103 exerci\u021biilor financiare \u00eencep\u00e2nd cu 31 decembrie 2023, pentru primul an de aplicare, termenele de declarare \u0219i plat\u0103 vor fi \u00een 2026. Prin excep\u021bie, regula UTPR se aplic\u0103 exerci\u021biilor financiare care \u00eencep de la data de 31 decembrie 2024.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Directiva (UE) 2022\/2523 privind asigurarea unui nivel minim global de impozitare a grupurilor de \u00eentreprinderi multina\u0163ionale \u015fi a grupurilor na\u0163ionale de mari dimensiuni \u00een Uniune (Directiva Pillar Two) a fost transpus\u0103 \u00een legisla\u021bia na\u021bional\u0103 prin Legea 431\/2023, informeaz\u0103 \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii Tax \u00een cel mai recent Buletin fiscal dat publicit\u0103\u021bii. Conform sursei citate, se prevede instituirea \u0219i plata unui impozit suplimentar de c\u0103tre grupurile multina\u021bionale \u0219i grupurile na\u021bionale de mari dimensiuni cu venituri consolidate de cel pu\u021bin 750.000.000 euro \u00eenregistrate \u00een cel pu\u021bin dou\u0103 dintre cele patru exerci\u0163ii financiare imediat anterioare celui de referin\u0163\u0103, \u0219i care \u00eenregistreaz\u0103 o cot\u0103 efectiv\u0103 de impozitare mai mic\u0103&#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":[6],"tags":[],"class_list":["post-7580","post","type-post","status-publish","format-standard","hentry","category-curier-legislativ","issue-serie-noua-nr-31-31012024-29022024"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Impozitul minim global (Pillar Two) - 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\/impozitul-minim-global-pillar-two\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impozitul minim global (Pillar Two) - Afacerea\" \/>\n<meta property=\"og:description\" content=\"Directiva (UE) 2022\/2523 privind asigurarea unui nivel minim global de impozitare a grupurilor de \u00eentreprinderi multina\u0163ionale \u015fi a grupurilor na\u0163ionale de mari dimensiuni \u00een Uniune (Directiva Pillar Two) a fost transpus\u0103 \u00een legisla\u021bia na\u021bional\u0103 prin Legea 431\/2023, informeaz\u0103 \u021auca Zb\u00e2rcea \u0219i Asocia\u021bii Tax \u00een cel mai recent Buletin fiscal dat publicit\u0103\u021bii. 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