{"id":10286,"date":"2023-02-08T12:25:11","date_gmt":"2023-02-08T10:25:11","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=10286"},"modified":"2023-02-08T12:25:18","modified_gmt":"2023-02-08T10:25:18","slug":"anaf-propune-modificarea-unor-prevederi-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-tva","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/anaf-propune-modificarea-unor-prevederi-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-tva\/","title":{"rendered":"ANAF propune modificarea unor prevederi privind \u00eenregistrarea\/anularea \u00eenregistr\u0103rii \u00een scopuri de TVA"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e17a2a00830\" class=\"fw-col-sm-8 tf-sh-c874a17df8f61eecf4084c0b6908a19d\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-0838c46fb997848c9d33090dc94ace34 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) inten\u021bioneaz\u0103 s\u0103 modifice o serie de prevederi privind \u00eenregistrarea\/anularea \u00eenregistr\u0103rii \u00een scopuri de TVA, \u00een acest scop fiind elaborat \u0219i publicat \u00een transparen\u021b\u0103 decizional\u0103 un<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20230207154524_ordin_tva_07022023.zip\" target=\"_blank\" rel=\"noreferrer noopener\">proiect de ordin<\/a><span class=\"stk-highlight\">. Ini\u021biatorii men\u021bioneaz\u0103, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103, potrivit prevederilor\u00a0<em>Legii nr. 265\/2022 privind registrul comer\u021bului \u0219i pentru modificarea \u0219i completarea altor acte normative cu inciden\u021b\u0103 asupra \u00eenregistr\u0103rii \u00een registrul comer\u021bului,\u00a0<\/em>entit\u0103\u021bile supuse obliga\u021biei de \u00eenregistrare \u00een registrul comer\u021bului solicit\u0103 odat\u0103 cu depunerea cererii de \u00eenregistrare \u00een registrul comer\u021bului\u00a0<em>\u0219i \u00eenregistrarea fiscal\u0103<\/em>. Ca urmare, prin Ordinului pre\u0219edintelui Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103 \u0219i al ministrului Justi\u021biei nr. 2.509\/5.672\/C\/2022 a fost aprobat modelul, con\u021binutul \u0219i instruc\u021biunile de completare ale formularului \u201eCerere de \u00eenregistrare fiscal\u0103\u201d, ca anex\u0103 la formularul \u201eCerere de \u00eenregistrare \u00een registrul comer\u021bului\u201d, pentru a asigura posibilitatea entit\u0103\u021bilor supuse obliga\u021biei de \u00eenregistrare \u00een registrul comer\u021bului s\u0103 solicite odat\u0103 cu \u00eenmatricularea\/\u00eenregistrarea \u00een registrul comer\u021bului \u0219i \u00eenregistrarea fiscal\u0103 \u00een eviden\u021ba organului fiscal.<\/span><\/p>\n<p><span class=\"stk-highlight\">Anterior acestor dispozi\u021bii legale, societ\u0103\u021bile care solicitau, \u00eenc\u0103 de la \u00eenmatricularea \u00een registrul comer\u021bului, \u0219i \u00eenregistrarea \u00een scopuri de TVA, \u00een temeiul dispozi\u021biilor art. 316 alin. (1) lit. a) din Legea nr. 227\/2015 privind Codul fiscal, utilizau formularul (098) \u201eCerere de \u00eenregistrare \u00een scopuri de TVA, conform art. 316 alin. (1) lit. a) din Codul fiscal\u201d, care se depunea la organul fiscal competent \u00een aceea\u0219i zi cu depunerea la oficiul registrului comer\u021bului a cererii de \u00eenmatriculare.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen vederea simplific\u0103rii procesului declarativ, prin reducerea num\u0103rului de formulare necesar a fi depuse de c\u0103tre contribuabili pentru \u00eenregistrarea \u00een scopuri de TVA, rubricile din formularul 098 privind \u00eenregistrarea \u00een scopuri de TVA au fost inserate \u00een formularul \u201eCerere de \u00eenregistrare fiscal\u0103\u201d aprobat prin Ordinul comun al pre\u0219edintelui Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103 (nr. 2.509\/2022) \u0219i al ministrului Justi\u021biei (nr. 5.672\/C\/2022). \u00cen aceste condi\u021bii, persoanele impozabile care solicit\u0103 \u00eenregistrarea \u00een scopuri de TVA \u00eenc\u0103 de la \u00eenmatricularea \u00een registrul comer\u021bului vor completa rubricile corespunz\u0103toare chiar \u00een C<em>ererea de \u00eenregistrare fiscal\u0103<\/em>, care constituie anex\u0103 la cererea de \u00eenregistrare \u00een registrul comer\u021bului.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-propune-modificarea-unor-prevederi-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-tva-s17360\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-propune-modificarea-unor-prevederi-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-tva-s17360\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e17a2a00fcf\" class=\"fw-col-sm-4 tf-sh-464b975a884d3d7ef6f3b932eb6536eb\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t<div class=\"fw-imagebox clearfix fw-imagebox-1 tf-sh-5df7e9cb8f94ca1bf77d2d7b4eb75280 text-left   \"  style=\"\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-parent  \" style=\"width: 100%;\">\n\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-child fw-ratio-16-9 fw-ratio-container\">\n\t\t\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-propune-modificarea-unor-prevederi-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-s17360.jpg\"  alt=\"anaf-propune-modificarea-unor-prevederi-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-s17360\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-propune-modificarea-unor-prevederi-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-s17360.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-propune-modificarea-unor-prevederi-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-s17360-614x346.jpg 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-propune-modificarea-unor-prevederi-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-s17360-295x166.jpg 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-propune-modificarea-unor-prevederi-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-s17360-590x332.jpg 590w\"   alt=\"anaf-propune-modificarea-unor-prevederi-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-s17360\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t<div class=\"fw-imagebox-aside\" style=\"\">\n\t\t\n\t\t\n\t\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) inten\u021bioneaz\u0103 s\u0103 modifice o serie de prevederi privind \u00eenregistrarea\/anularea \u00eenregistr\u0103rii \u00een scopuri de TVA, \u00een acest scop fiind elaborat \u0219i publicat \u00een transparen\u021b\u0103 decizional\u0103 un\u00a0proiect de ordin. Ini\u021biatorii men\u021bioneaz\u0103, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10287,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10286","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/comments?post=10286"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10286\/revisions"}],"predecessor-version":[{"id":10289,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10286\/revisions\/10289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/10287"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=10286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=10286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=10286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}