DECLARATIA 091 PDF

Daca iti promovezi firma sau produsele si serviciile prin intermediul Facebook si Google, firme care sunt inregistrate in UE, si doresti sa iti decontezi aceasta cheltuiala profesionala, trebuie sa cunosti anumite particularitati ale operatiunilor cu parteneri din UE. Modul in care se inregistreaza tranzactia si aspectele fiscale privind TVA difera in functie de statutul firmei tale, respectiv daca esti sau nu platitor de TVA. Vom exemplifica mai jos obligatiile ce revin fiecarei firme care inregistreaza in contabilitate astfel de operatii cu furnizori din UE. Aceasta operatiune va fi inregistrata in contabilitate, in lei, la cursul de schimb BNR valabil pentru data emiterii facturii, suma fiind inscrisa atat la TVA colectata cat si la TVA deductibila. Avand in vedere faptul ca atat pe debit cat si pe credit a fost inscrisa aceeasi suma, rezulta ca din aceasta operatiune nu se genereaza TVA de plata catre stat. Totusi, desi nu exista obligatia achitarii vreunei sume catre stat, exista obligatii declarative.

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