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  • Accounting sector
  • Meal tickets
  • Valoarea deductibilă a tichetului de masa în cazul indexării
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Meal tickets

Valoarea deductibilă a tichetului de masa în cazul indexării

Conform prevederilor art.4 alin.3 din Legea nr.166 cu privire la tichetele de masa, „valoarea nominală a unui tichet de masă, prevăzută la alin. (1), se indexează anual, după caz, la 1 aprilie. Coeficientul de indexare constituie creşterea anuală a indicelui preţurilor de consum pentru anul precedent, determinată în modul stabilit de către Guvern”. În cazul în care valoarea tichetului a fost de 45 lei și entitatea va aplica coeficientul de indexare, valoarea tichetului va depăși suma stabilită de lege drept sumă deductibilă (presupunem, costul tichetului, la rata inflației de 5% anual, va atinge 47,25 lei). Diferența dintre valoarea nominală și cea indexată a tichetului va rămâne deductibilă în scopuri fiscale? În urma indexării, noua valoare nominală a tichetului de masă va fi 100% deductibilă în scopuri fiscale. Indexarea va intra în vigoare la data specificată de Guvern si numai ulterior publicarii unei astfel de decizii în Monitorul Oficial.

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The date of publishing:

27 June /2019 16:20

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tichet de masa|cheltuieli deductibile|Edenred

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