{"id":108433,"date":"2018-02-14T09:21:00","date_gmt":"2018-02-14T09:21:00","guid":{"rendered":""},"modified":"2023-01-08T10:43:47","modified_gmt":"2023-01-08T10:43:47","slug":"importul-de-bunuri-si-servicii-3","status":"publish","type":"post","link":"https:\/\/cvnextjob.com\/index.php\/2018\/02\/14\/importul-de-bunuri-si-servicii-3\/","title":{"rendered":"IMPORTUL DE BUNURI \u015eI SERVICII"},"content":{"rendered":"<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div><h3 class=\"post-title entry-title\" itemprop=\"headline\" style=\"background-color: white; color: #333333; font-family: Oswald, sans-serif; font-size: 20px; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: normal; line-height: 1.1; margin: 0px 0px 10px; padding: 0px; position: relative;\"><\/h3>\n<div class=\"post-body entry-content\" id=\"post-body-7415118295752704525\" style=\"background-color: white; color: #555555; font-family: Roboto, Arial, Helvetica, sans-serif; font-size: 13px; line-height: 1.7; margin: 0px; overflow: hidden; padding: 0px; width: 615px;\">Opera\u0163iile realizate cu bunuri sau servicii din import sunt similare celor realizate \u00een \u0163ar\u0103.Criteriile \u00een func\u0163ie de care se acord\u0103 scutiri de la plata taxei pe valoarea ad\u0103ugat\u0103 pentru livr\u0103rile de bunuri \u015fi prest\u0103ri de servicii din \u0163ar\u0103 sunt reglementate prin art. 6 A din ordonan\u0163\u0103 : \u201eScutirea de tax\u0103 pe valoarea ad\u0103ugat\u0103 la unele bunuri \u015fi servicii realizate \u00een \u0163ar\u0103 se aplic\u0103 \u015fi la bunurile \u015fi serviciile similare din import, ca de ex. : carne, lapte praf, ulei, soia, unt, medicamente.<br \/>Opera\u0163iile privind livr\u0103ri de bunuri \u015fi prest\u0103ri de servicii din \u0163ar\u0103 sunt supuse taxei pe valoarea ad\u0103ugat\u0103 cu excep\u0163iile prev\u0103zute de lege,dac\u0103 sunt realizate de persoane fizice \u015fi juridice \u00eenregistrate ca agen\u0163i economici sau autorizate s\u0103 desf\u0103\u015foare o activitate economic\u0103 pe baza liberei ini\u0163iative.<br \/>V\u00e2nz\u0103rile de bunuri mobile sau imobile efectuate de persoane fizice ne\u00eenregistrarte \u00een calitate de proprietar nu sunt supuse T.V.A.-ului.<br \/>Exemple :<br \/>&#8211; v\u00e2nzarea autoturismului,a locuin\u0163ei \u015fi a altor bunuri personale.<br \/>&#8211; v\u00e2nzarea produselor agricole din gospod\u0103ria individual\u0103.<br \/>&#8211; munca prestat\u0103 \u00een baza unui contract sau a unei conven\u0163ii.<br \/>Importurile de bunuri \u015fi servicii sunt supuse taxei pe valoarea ad\u0103ugat\u0103 cu excep\u0163iile prev\u0103zute de lege, indiferent de forma de organizare a importatorului,persoan\u0103 juridic\u0103 sau persoan\u0103 fizic\u0103 \u00eenregistrat\u0103 sau nu ca agent economic. O persoan\u0103 fizic\u0103 sau juridic\u0103 pl\u0103te\u015fte taxa pe valoarea ad\u0103ugat\u0103 pentru toate importurile la care pl\u0103te\u015fte \u015fi taxa vamal\u0103 indiferent dac\u0103 bunurile au fost introduse \u00een \u0163ar\u0103 pentru produc\u0163ie, investi\u0163ie, comercializare sau \u00een scop personal.<br \/>Bunurile introduse \u00een \u0163ar\u0103 de persoane fizice ne\u00eenregistrate ca agen\u0163i economici scutite de taxa vamal\u0103 sunt scutite \u015fi de taxa pe valoarea ad\u0103ugat\u0103.<br \/>Exemple de importuri supuse T.V.A.-lui :<br \/>&#8211; un produc\u0103tor de \u00eenc\u0103l\u0163\u0103minte import\u0103 piei supuse taxei vamale cu o<br \/>cot\u0103 de 5%<br \/>&#8211; o societate comercial\u0103 import\u0103 m\u0103sline \u00een vederea comercializ\u0103rii, taxa<br \/>vamal\u0103 reprezent\u00e2nd 25%<br \/>&#8211; o persoan\u0103 fizic\u0103 introduce \u00een \u0163ar\u0103 bunuri din import pentru care pl\u0103te\u015fte<br \/>taxe vamale<br \/>&#8211; un produc\u0103tor de metale neferoase import\u0103 minereu de cupru care este<br \/>exceptat de taxa vamal\u0103,nu \u00eens\u0103 \u015fi de taxa pe valoarea ad\u0103ugat\u0103<br \/>&#8211; o societate cu capital str\u0103in aduce \u00een \u0163ar\u0103 materii prime,materiale \u015fi<br \/>subansamble scutite de taxe vamale dar nu sunt scutite \u015fi de T.V.A.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Opera\u0163iile realizate cu bunuri sau servicii din import sunt similare celor realizate \u00een \u0163ar\u0103.Criteriile \u00een func\u0163ie de care se acord\u0103 scutiri de la plata taxei pe valoarea ad\u0103ugat\u0103 pentru livr\u0103rile de bunuri \u015fi prest\u0103ri de servicii din \u0163ar\u0103 sunt reglementate prin art. 6 A din ordonan\u0163\u0103 : \u201eScutirea de tax\u0103 pe valoarea ad\u0103ugat\u0103 la unele [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/posts\/108433"}],"collection":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/comments?post=108433"}],"version-history":[{"count":0,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/posts\/108433\/revisions"}],"wp:attachment":[{"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/media?parent=108433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/categories?post=108433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cvnextjob.com\/index.php\/wp-json\/wp\/v2\/tags?post=108433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}