Cum evidențiază furnizorul reducerile de preţ aplicate pe bază de puncte cadou acordate pentru achizițiile anterioare dacă pretul produsului nu include reducerea?

0
78

Raspuns – Potrivit prevederilor Codului fiscal, baza de impozitare a TVA nu cuprinde rabaturile, remizele, risturnele, sconturile şi alte reduceri de preţ, acordate de furnizori direct clienţilor la data exigibilităţii taxei.

În conformitate cu prevederile referitoare la facturare din Codul fiscal, factura trebuie să cuprindă în mod obligatoriu baza de impozitarea a bunurilor şi serviciilor ori, după caz, avansurile facturate, pentru fiecare cotă, scutire sau operaţiune netaxabilă, preţul unitar, exclusiv taxa, precum şi rabaturile, remizele, risturnele şi alte reduceri de preţ, în cazul în care acestea nu sunt incluse în preţul unitar.

Prin urmare, în situaţia în care preţul unitar al produsului nu include reducerea de preţ acordată clientului la momentul vânzării, furnizorul are obligaţia să înscrie în factură baza de impozitarea a produselor achiziționate pentru fiecare cotă de TVA, preţul unitar exclusiv taxa, taxa aferentă și distinct reducerea aplicată produselor în baza punctelor cadou acordate pentru achizițiile anterioare.

NU UITATI SA DATI UN LIKE SI PAGINII NOASTRE DE FACEBOOKCLICK AICI – SAU SA VA ABONATI LA NEWSLETTER – VEZI PARTEA DREAPTA LA SECTIUNEA „Aboneaza-te la insemnari”. NOU – ACUM AVEM SI UN GRUP PE FACEBOOKCLICK AICI, DAR SI O PAGINA DE GOOGLE PLUSCLICK AICI.

Baza legala

Legea nr 227 / 2015 articolul art. 286 alin. (4) lit. a) și art. 319 alin. (20)

Sursa – anaf.ro – Speta publicata la data 10.06.2016 (Acesta nu reprezinta un act administrativ fiscal in sensul art. 41 din Codul de Procedura Fiscala sau un act administrativ de autoritate in sensul art. 1 din legea 554/2004 a contenciosului administrativ si nu este opozabil tertilor)

office-2007-key  |
office-2007-product-key  |
office-2007-ativation-key  |
office-2007-iso  |
office-2007-keys  |
office-2010-key  |
office-2010-product-key  |
office-2010-ativation-key  |
office-2010-iso  |
office-2010-keys  |
office-2013-key  |
office-2013-product-key  |
office-2013-ativation-key  |
office-2013-iso  |
office-2013-keys  |
office-2016-key  |
office-2016-product-key  |
office-2016-ativation-key  |
office-2016-iso  |
office-2016-keys  |

office-2007-key  |
office-2007-product-key  |
office-2007-ativation-key  |
office-2007-iso  |
office-2007-keys  |
office-2010-key  |
office-2010-product-key  |
office-2010-ativation-key  |
office-2010-iso  |
office-2010-keys  |
office-2013-key  |
office-2013-product-key  |
office-2013-ativation-key  |
office-2013-iso  |
office-2013-keys  |
office-2016-key  |
office-2016-product-key  |
office-2016-ativation-key  |
office-2016-iso  |
office-2016-keys  |

office-2007-key  |
office-2007-product-key  |
office-2007-ativation-key  |
office-2007-iso  |
office-2007-keys  |
office-2010-key  |
office-2010-product-key  |
office-2010-ativation-key  |
office-2010-iso  |
office-2010-keys  |
office-2013-key  |
office-2013-product-key  |
office-2013-ativation-key  |
office-2013-iso  |
office-2013-keys  |
office-2016-key  |
office-2016-product-key  |
office-2016-ativation-key  |
office-2016-iso  |
office-2016-keys  |

office-2007-key  |
office-2007-product-key  |
office-2007-ativation-key  |
office-2007-iso  |
office-2007-keys  |
office-2010-key  |
office-2010-product-key  |
office-2010-ativation-key  |
office-2010-iso  |
office-2010-keys  |
office-2013-key  |
office-2013-product-key  |
office-2013-ativation-key  |
office-2013-iso  |
office-2013-keys  |
office-2016-key  |
office-2016-product-key  |
office-2016-ativation-key  |
office-2016-iso  |
office-2016-keys  |

office-2007-key  |
office-2007-product-key  |
office-2007-ativation-key  |
office-2007-iso  |
office-2007-keys  |
office-2010-key  |
office-2010-product-key  |
office-2010-ativation-key  |
office-2010-iso  |
office-2010-keys  |
office-2013-key  |
office-2013-product-key  |
office-2013-ativation-key  |
office-2013-iso  |
office-2013-keys  |
office-2016-key  |
office-2016-product-key  |
office-2016-ativation-key  |
office-2016-iso  |
office-2016-keys  |

office-2007-key  |
office-2007-product-key  |
office-2007-ativation-key  |
office-2007-iso  |
office-2007-keys  |
office-2010-key  |
office-2010-product-key  |
office-2010-ativation-key  |
office-2010-iso  |
office-2010-keys  |
office-2013-key  |
office-2013-product-key  |
office-2013-ativation-key  |
office-2013-iso  |
office-2013-keys  |
office-2016-key  |
office-2016-product-key  |
office-2016-ativation-key  |
office-2016-iso  |
office-2016-keys  |

office-2007-key  |
office-2007-product-key  |
office-2007-ativation-key  |
office-2007-iso  |
office-2007-keys  |
office-2010-key  |
office-2010-product-key  |
office-2010-ativation-key  |
office-2010-iso  |
office-2010-keys  |
office-2013-key  |
office-2013-product-key  |
office-2013-ativation-key  |
office-2013-iso  |
office-2013-keys  |
office-2016-key  |
office-2016-product-key  |
office-2016-ativation-key  |
office-2016-iso  |
office-2016-keys  |

office-2007-key  |
office-2007-product-key  |
office-2007-ativation-key  |
office-2007-iso  |
office-2007-keys  |
office-2010-key  |
office-2010-product-key  |
office-2010-ativation-key  |
office-2010-iso  |
office-2010-keys  |
office-2013-key  |
office-2013-product-key  |
office-2013-ativation-key  |
office-2013-iso  |
office-2013-keys  |
office-2016-key  |
office-2016-product-key  |
office-2016-ativation-key  |
office-2016-iso  |
office-2016-keys  |

office-2007-key  |
office-2007-product-key  |
office-2007-ativation-key  |
office-2007-iso  |
office-2007-keys  |
office-2010-key  |
office-2010-product-key  |
office-2010-ativation-key  |
office-2010-iso  |
office-2010-keys  |
office-2013-key  |
office-2013-product-key  |
office-2013-ativation-key  |
office-2013-iso  |
office-2013-keys  |
office-2016-key  |
office-2016-product-key  |
office-2016-ativation-key  |
office-2016-iso  |
office-2016-keys  |

Lasă un răspuns

Acest sit folosește Akismet pentru a reduce spamul. Află cum sunt procesate datele comentariilor tale.