Panorama
România: Reguli fiscale in cazul unei achizitii intracomunitare de autoturisme second-hand
- persoana impozabila inregistrata in scopuri de TVA in Romania va comunica codul sau de TVA furnizorului, care va scuti de TVA livrarea intracomunitara;
- furnizorul va emite o factura fara TVA in care se va mentiona ca s-a aplicat scutirea de TVA pentru livrarea intracomunitara;
- in Romania, cumparatorul va avea obligatia de plata a TVA pentru achizitia intracomunitara de mijloace de transport prin mecanismul taxarii inverse;
- cumparatorul va raporta operatiunea in declaratia recapitulativa.
- o nu se va datora si plati TVA.
- o nu se va aplica taxare inversa;
- o achizitia nu se va declara in Declaratia recapitulativa.
- operatiunile care constituie sau sunt asimilate cu o livrare de bunuri sau o prestare de servicii, in sfera taxei, efectuate cu plata;
- locul de livrare a bunurilor sau de prestare a serviciilor este considerat a fi in Romania;
- livrarea bunurilor sau prestarea serviciilor este realizata de o persoana impozabila, actionand ca atare;
- livrarea bunurilor sau prestarea serviciilor sa rezulte dintr-o activitate economica.
- din punctul de vedere al TVA, sumele reprezentand garantii nu reprezinta operatiuni economice in sfera de aplicare a taxei intrucat acestea nu constituie livrari de bunuri sau prestari de servicii.
- potrivit art. 141 alin. (2) din Codul fiscal, garantiile sunt scutite de TVA; asadar, garantia nu intrain sfera TVA.
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The date of publishing:
02 December /2013 10:04
Catalogul tematic
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Tags:
TVA | România | auto | impozit
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