{"id":8245,"date":"2024-07-10T08:52:30","date_gmt":"2024-07-10T08:52:30","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=8245"},"modified":"2024-07-10T08:58:09","modified_gmt":"2024-07-10T08:58:09","slug":"implementarea-sistemului-e-tva","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/implementarea-sistemului-e-tva\/","title":{"rendered":"Implementarea sistemului e-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\/8245?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\/8245?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 OUG 70\/2024 publicat\u0103 la data de 21 iunie 2024 \u0219i modificat\u0103 la data de 28 iunie 2024 prin OUG 87\/2024 se implementeaz\u0103 sistemul e-TVA, cu implica\u021bii pentru to\u021bi contribuabilii \u00eenregistra\u021bi \u00een scopuri de TVA \u00een Rom\u00e2nia, se arat\u0103\u00een cel mai recent Buletin fiscal realizat de \u021auca Zb\u00e2rcea &amp; Asocia\u021bii Tax.<\/p>\n<p>Astfel, <strong>decontul de TVA precompletat RO e-TVA<\/strong> se implementeaz\u0103 <strong>\u00eencep\u00e2nd cu data de 1 august 2024<\/strong> pentru opera\u0163iunile efectuate \u00eencep\u00e2nd cu data de 1 iulie 2024 de persoanele impozabile \u00eenregistrate \u00een scopuri de TVA. Decontul precompletat RO e-TVA se transmite, pentru fiecare perioad\u0103 fiscal\u0103 de raportare, persoanelor impozabile \u00eenregistrate \u00een scopuri de TVA, prin mijloace electronice, p\u00e2n\u0103 la data de 5 inclusiv a lunii urm\u0103toare termenului legal de depunere a decontului de tax\u0103 pe valoarea ad\u0103ugat\u0103.<\/p>\n<p>Informa\u021biile incluse \u00een decontul precompletat sunt preluate din urm\u0103toarele sisteme informatice:<\/p>\n<ul>\n<li>Sistemul na\u0163ional privind factura electronic\u0103 RO e-Factura;<\/li>\n<li>Sistemul na\u0163ional RO e-Transport;<\/li>\n<li>Sistemul na\u0163ional RO e-Sigiliu;<\/li>\n<li>Sistemul informatic na\u0163ional RO e-SAF-T;<\/li>\n<li>Sistemul informatic na\u0163ional RO e-Case de marcat electronice;<\/li>\n<li>Sistemul informatic integrat vamal;<\/li>\n<li>Alte sisteme informatice proprii ale Ministerului Finan\u0163elor.<\/li>\n<\/ul>\n<p>De asemenea, \u0219i <strong>termenul pentru depunerea declara\u021biei recapitulative<\/strong> va fi modificat, astfel \u00eenc\u00e2t s\u0103 poat\u0103 fi preluate date din aceast\u0103 declara\u021bie \u00een decontul precompletat. Declara\u0163ia recapitulativ\u0103 aferent\u0103 lunii iunie 2024 se depune \u00eens\u0103 p\u00e2n\u0103 la data de 25 iulie 2024 inclusiv.<\/p>\n<p><strong>P\u00e2n\u0103 la data de 5 inclusiv a lunii urm\u0103toare termenului legal de depunere <\/strong>a decontului de tax\u0103 pe valoarea ad\u0103ugat\u0103, <strong>autoritatea fiscal\u0103<\/strong>:<\/p>\n<ul>\n<li>va transmite decontul precompletat RO e-TVA prin mijloace electronice;<\/li>\n<li>va compara datele transmise \u00een decontul de TVA cu datele din decontul precompletat iar \u00een situa\u0163ia \u00een care se identific\u0103 diferen\u0163e semnificative ANAF va notifica persoana impozabil\u0103 prin mijloace electronice. Prin diferen\u0163e semnificative se \u00een\u0163eleg valorile care dep\u0103\u015fesc pragul de semnifica\u0163ie ce \u00eendepline\u015fte condi\u0163iile cumulative de minimum 20% \u00een cot\u0103 procentual\u0103 \u015fi o valoare absolut\u0103 de minimum 5.000 lei, rezultate din compararea valorilor \u00eenscrise \u00een r\u00e2ndurile din decontul de tax\u0103 pe valoarea ad\u0103ugat\u0103 depus de persoana impozabil\u0103 cu cele corespunz\u0103toare r\u00e2ndurilor din decontul precompletat RO e-TVA.<\/li>\n<li>dup\u0103 identificarea diferen\u0163elor semnificative, se transmite prin mijloace electronice, tot p\u00e2n\u0103 la data de 5 inclusiv a lunii urm\u0103toare termenului legal de depunere a decontului de tax\u0103 pe valoarea ad\u0103ugat\u0103, prin intermediul formularului electronic \u201eNotificarea de conformare RO e-TVA\u201d, o notificare de conformare. De men\u021bionat faptul c\u0103 \u0219i \u00een situa\u0163ia \u00een care se identific\u0103 diferen\u0163e sub pragul de semnifica\u0163ie, Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103, \u00een baza analizei de risc, tot va putea s\u0103 transmit\u0103 \u201eNotificarea de conformare RO e-TVA\u201d.<\/li>\n<\/ul>\n<p><strong>Notificarea de conformare RO e-TVA nu se va aplica:<\/strong><\/p>\n<ul>\n<li>\u00een situa\u0163ia unor erori materiale;<\/li>\n<li>\u00een situa\u0163ia \u00een care nu exist\u0103 suficiente informa\u0163ii din bazele de date ale organului fiscal pentru anumite r\u00e2nduri din decontul e-TVA precompletat sau aceste informa\u0163ii din bazele de date nu sunt corelate;<\/li>\n<li>\u00een alte situa\u0163ii prev\u0103zute prin ordin al ministrului finan\u0163elor.<\/li>\n<\/ul>\n<p>Persoana impozabil\u0103 va avea obliga\u0163ia s\u0103 transmit\u0103, prin mijloacele electronice, rezultatul verific\u0103rilor realizate asupra diferen\u0163elor comunicate prin \u201eNotificarea de conformare RO e-TVA\u201d, ca r\u0103spuns la aceasta, \u00een termen de 20 de zile de la data primirii notific\u0103rii.<\/p>\n<p>Nefurnizarea sau furnizarea par\u0163ial\u0103 a informa\u0163iilor pentru clarificarea diferen\u0163elor \u00eentre valorile precompletate prin intermediul decontului precompletat RO e-TVA \u015fi valorile completate de c\u0103tre persoana impozabil\u0103 \u00eenregistrat\u0103 \u00een scopuri de TVA prin decontul de tax\u0103 pe valoarea ad\u0103ugat\u0103 reprezint\u0103 indicator de risc fiscal privind nivelul de declarare al taxei pe valoarea ad\u0103ugat\u0103.<\/p>\n<p>ANAF va analiza r\u0103spunsul persoanei impozabile \u015fi va dispune m\u0103surile legale \u00een conformitate cu competen\u0163ele atribuite \u015fi obiectivele prezentului act normativ.<\/p>\n<p>Notificarea de conformare RO e-TVA nu se va lua \u00een considerare la stabilirea indicatorilor de risc fiscal dec\u00e2t \u00eencep\u00e2nd de la data de 1 ianuarie 2025.<\/p>\n<p><strong>Constituie contraven\u0163ie<\/strong> ne\u00eendeplinirea obliga\u0163iei persoanei impozabile de a depune r\u0103spunsul la notificarea de conformare primit\u0103 \u015fi se sanc\u0163ioneaz\u0103 cu amend\u0103 de la:<\/p>\n<ul>\n<li>5.000 lei la 10.000 lei, pentru persoanele juridice \u00eencadrate \u00een categoria contribuabililor mari.<\/li>\n<li>500 lei la 5.000 lei, pentru persoanele juridice \u00eencadrate \u00een categoria contribuabililor mijlocii.<\/li>\n<li>1.000 lei la 2.500 lei, pentru celelalte persoane juridice, precum \u015fi pentru persoanele fizice.<\/li>\n<\/ul>\n<p>Conform celor men\u021bionate \u00een OUG, obliga\u021bia depunerii r\u0103spunsurilor cu privire la notific\u0103rile de conformare precum \u0219i posibilitatea impunerii sanc\u021biunilor vor deveni aplicabile \u00eencep\u00e2nd cu 1 ianuarie 2025.<\/p>\n<p>\u00cen ceea ce prive\u0219te persoanele impozabile ce aplic\u0103 sistemul TVA la \u00eencasare, obliga\u021biile privind sistemul e-TVA descrise mai sus se vor aplica \u00eencep\u00e2nd cu data de 1 august 2025.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prin OUG 70\/2024 publicat\u0103 la data de 21 iunie 2024 \u0219i modificat\u0103 la data de 28 iunie 2024 prin OUG 87\/2024 se implementeaz\u0103 sistemul e-TVA, cu implica\u021bii pentru to\u021bi contribuabilii \u00eenregistra\u021bi \u00een scopuri de TVA \u00een Rom\u00e2nia, se arat\u0103\u00een cel mai recent Buletin fiscal realizat de \u021auca Zb\u00e2rcea &#038; Asocia\u021bii Tax. Astfel, decontul de TVA precompletat RO e-TVA se implementeaz\u0103 \u00eencep\u00e2nd cu data de 1 august 2024 pentru opera\u0163iunile efectuate \u00eencep\u00e2nd cu data de 1 iulie 2024 de persoanele impozabile \u00eenregistrate \u00een scopuri de TVA. Decontul precompletat RO e-TVA se transmite, pentru&#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-8245","post","type-post","status-publish","format-standard","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-36-10-07-2024-06-08-2024"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Implementarea sistemului e-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\/implementarea-sistemului-e-tva\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Implementarea sistemului e-TVA - Afacerea\" \/>\n<meta property=\"og:description\" content=\"Prin OUG 70\/2024 publicat\u0103 la data de 21 iunie 2024 \u0219i modificat\u0103 la data de 28 iunie 2024 prin OUG 87\/2024 se implementeaz\u0103 sistemul e-TVA, cu implica\u021bii pentru to\u021bi contribuabilii \u00eenregistra\u021bi \u00een scopuri de TVA \u00een Rom\u00e2nia, se arat\u0103\u00een cel mai recent Buletin fiscal realizat de \u021auca Zb\u00e2rcea &amp; Asocia\u021bii Tax. Astfel, decontul de TVA precompletat RO e-TVA se implementeaz\u0103 \u00eencep\u00e2nd cu data de 1 august 2024 pentru opera\u0163iunile efectuate \u00eencep\u00e2nd cu data de 1 iulie 2024 de persoanele impozabile \u00eenregistrate \u00een scopuri de TVA. 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