SURDU TVA.doc

7/25/2019 SURDU TVA.doc

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COLEGIUL ECONOMIC P.S. AURELIAN SLATINA

FILIERA TEHNOLOGICA PROFIL SERVICII

SPECIALIZAREA : TEHNICIAN ACTIVITATI ECONOMICE

PROIECT DE CERTIFICARE A COMPETENTELOR

PROFESIONALE

NIVELUL: 3 DE CALIFICARE

PROFESOR INDRUMATOR,

ABSOLVENT,

SURDU IONUT

-2011-


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CUPRINS

ARGUMENT

CAPITOLUL I FAPTUL GENERATOR SI EXIGIBILITATEA TVA

CAPITOLUL II -REGIMUL TAXEI PE VALOARE ADAUGATA

CAPITOLUL III-DOCUMENTE DE EVIDENTA SI INREGISTRARE FISCALA A TVA-

ULUI

BIBLIOGRAFIE


3/29

ARGUMENT

Taxa pe valoare ada!a"a e#"e $ %&po'%" %$d%re(" da"ora" la )!e"l #"a"l%*repre'e$"a$d o +or&a evola"a a %&po'%"ar%% !e$erale a &ar+r%lor, Exe&pll (el &a%

(o$(lde$" al evol"%e% "axe% pe valoare ada!a"a e#"e Fra$"a,

Dpa pr%&l ra')o% &o$d%al Fra$"a a "re(" la %&p$erea %$d%re("a a#pra

(.el"%el%lor/, La %$(ep" #-a pro(eda" la or!a$%'area $% #%#"e& de %&p$ere

!e$erala a#pra (.el"%el%lor* (are #-a &a$%+e#"a" pr%$ %$"rod(erea %$ 0102* a "axe%

propor"%o$ale a#pra pla"%"or%lor* pr%$ apl%(area de "%&)re pe +a("r%* %$lo(%"a %$ 0134pr%$ %&po'%"l pe (%+ra de a+a(er% a#pa $%vell% va$'ar%lor "o"ale/, Ma% "ar'%* %$

per%oada 0135- 0167* #-a apl%(a" "axe $%(e pe$"r d%+er%"e prod#e * a8$!a$d-#e la

pe#"e 64 de "axe $%(e,

D%$ a$l 0162 #-a %$#"%"%" o al"a "axa #% a$&e "axa $%(a a#pra prod("%e%*

(are era apl%(a"a ""ror prod#elor %$ +a'a prod("%e% a(e#"ora, A(ea#"a "axa a +o#"

r&a"a de o "axa a#pra pre#"a"%%lor,

I$ 019: #e "re(e la #%#"e&l pla"%lor +ra("%o$a"e* %$ #e$#l (a +%e(are prod(a"or

"re)%e #a %#% pla"ea#(a "axa a#pra va$'ar%lor #ale "o"ale* +%%$d a"or%'a" #a ded(a

"axa pe (are a a(.%"a"-o pe$"r (&parar%le #ale, I$ vederea per+e("%o$ar%% "axe% pe

prod("%e #e %$#"%"%e %&po'%"l %$d%re(" +$da&e$"al* ( o (o"a $%(a de 05*65;,

A(ea#"a evol"%e e#"e (o$#%dera"a drep" o e"apa pre&er!a"oare %$"rod(er%% T,V,A,

%$ Fra$"a* (are a pre!a"%" "ere$l pe$"r %$#"%"%rea $ol% %&po'%", I$#a* a)%a %$

per%oada 0159-0155 #e "re(e pe$"r pr%&a da"a %$ Fra$"a la %$#"%"%rea "axe% pe

valoare ada!a"a pe$"r a %$lo(% "axele a#pra (%+re% de a+a(er% pr%$"r-o "axa $%(a pe

(%+ra de a+a(er%* pla"%"a %$ d%+er%"e #"ad%% ale prod("%e% de (a"re d%+er%"% prod(a"or%*

+ara a +% %$#a $ %&po'%" (&la", A#"+el* +%e(are prod(a"or avea drep"l #a ded(a

"axele pe valoare ada!a"a #por"a"e a$"er%or pro(e#elor de prod("%e,

Re+or&a +%#(ala d%$ a$%% 0159-0155 e#"e r&a"a de al"e re+or&e (are a d# la

per+e("%o$area T,V,A, %$ Fra$"a, A#"+el* %$ 015: re!%&l 8r%d%( al T,V,A, #+era o

pro+$da #%&pl%+%(are #% #e !e$eral%'ea'a pr%$ lar!%rea #+ere% de (pr%$dere a

prod#elor* %ar $&arl (o"elor #e red(e la (%$(%, I$ a$l 0177 #e "re(e la o $oa


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red(ere a (o"elor la pa"r< (o"a $or&ala* (o"a &a8ora"a* (o"a %$"er&ed%ara #% (o"a

red#a,

Pr%$ Le!ea F%$a$(%ara d%$ 31 de(e&)r%e 012: are lo( o lar!%re a #+ere% de

apl%(are a T,V,A, (are dev%$e a#"+el pr%$(%pall %&po'%" %$d%re(" #% #r#a de )a'a %$

al%&e$"area )!e"l% !e$eral al #"a"l%,

A(e#" $o %&po'%" a +o#" adop"a" %$(epa$d ( 0 %a$ar%e 0124 de (a"re "ar%le

&e&)re ale P%e"e% Co&$e r&ar%$d-#e el%&%$area %&p$er%% %$ (a#(ada (e #e

pra("%(a pr%$ %$"er&ed%l %&po'%"l% pe (%+ra de a+a(er%, I$ a$l 0122 #-a real%'a"

ar&o$%'area de+%$%"%va a T,V,A, %$ "ar%le &e&)re ale U$%$%% Erope$e,

Me(a$%#&l T,V,A, #-a ex"%$# rap%d (pr%$'a$d %$ pre'e$" "oa"e #"a"ele &e&)reO,C,D,E, #% &area &a8or%"a"e a #"a"elor l&%% a "re%a, A#"+el* pa$a %$ 01::* TVA+o#"

adop"a"a %$ pe#"e 54 de "ar%, De al"+el* %$"rod(erea TVAe#"e #% o (er%$"a e#e$"%ala a

&e&)r%lor U$%$%% Erope$e* deoare(e apl%(area e% +a(%l%"ea'a le!a"r%le (o&er(%ale

%$"re #"a"ele &e&)re,

A#"+el* #e poa"e vor)% de (ara("erl $%ver#al al "axe% pe valoare ada!a"a.

Taxa pe valoare ada!a"a +a(e par"e d%$ (a"e!or%a %&po'%"elor %$d%re("e* +%%$d $

%&po'%" %$d%re(" !e$eral pe (o$#&* (are #e #"a)%le#"e a#pra opera"%$%lor pr%v%$d

"ra$#+erl propr%e"a"%% )$r%lor* pre(& #% a#pra (elor (e pr%ve#( exe("%a de l(rar%

#% pre#"ar%le de #erv%(%%,

De+%$%"%%le da"e %&po'%"l% #$" &a% &l"e #% d%+era %$ +$("%e de (& #-a %&p# #%

a +o#" per(ep" a(e#"a %$"r-o e"apa #a al"a* %$ (r#l %#"or%e% #ale,

A#"+el* Ga#"o$ =e'e de+%$e#"e %&po'%"l (a +%%$d o pre#"a"%e pe($%ara* pre"%$#a pe (ale

de a"or%"a"e* ( "%"l de+%$%"%v #% +ara (o$"rapre#"a"%e* %$ vederea a(oper%r%%

(.el"%el%lor p)l%(e,

L(%e$ Me.l #% P%erre Bel"ra&e* %$"r-o l(rare &a% re(e$"a* de+%$e#( %&po'%"l (a +%%$d

o pre#"a"%e pe($%ara* pre"%$#a de a"or%"a"ea p)l%(a de la per#oa$e +%'%(e #% &orale*

dpa (apa(%"a"%le lor (o$"r%)"%ve #% +ara (o$"rapre#"a"%e de"er&%$a"a* %$ pr%$(%pal

pe$"r a(oper%rea (.el"%el%lor p)l%(e #%* %$ &od a((e#or%* ( #(opr% %$"erve$"%o$%#"e

ale p"er%% p)l%(e,


5/29

CAPITOLUL I

FAPTUL GENERATOR SI EXIGIBILITATEA TVA

Taa !" #a$%a&"a a'a()a*a "+*" ( !%/* '&"*, a!a&(* &"$a*# '" (&a'

!"+a($ ++*""$%& +a$" ' '"&*" +*a*". A"+* !%/* a&" % a&" '" &a+!a'&" '"+*($

'" $a&)a $a #"$($ )$%($(. P" !a&(&+($ *!($(, '" $a a!a&*a a"+*(a F&a*a a($

1456, *%* a ($*" +*a*" a( a"+*a* *"&"+ !"*&( *&%'("&"a $( ++*"($ +a$!&%!&(.

La a/a a!a&*" *a" !" #a$%a&"a a'a()a*a +*a !%/*($ !" &($a*a a&(&$%&.

T&""&"a $a *aa !" #a$%a&"a a'a()a*a a a(* !%+$a "#*a&"a !%/*a& a+a'a a

&($a*" a&(&$%&. P& !%/*a&"a a+a'a, a&" "&a a&a*"&+*a !%/*($( !"

&($a*a a&(&$%&, a#"a $% % !("&" a (" a*"& !%/a$" a&" %*"a

!%/*($ !" &($a*a a&(&$%& 'a*%&a* a*"&%&, a()a'(-+" a+*"$ $a a a$($a

!%/*($ a&"* (( #"* !%/a$ a'&($ a&(a "&a (!&+ !%/*($ 'a*%&a*

a*"&%&.

C%%*"* ( F&a*a + a$*" +*a*" a$" $( a( *&%'(+ *aa !" #a$%a&"a a'a()a*a,

a& U("a E(&%!"aa %&)a"$" '" '"/" a( '"$a&a* a"+* !%/* a !%/* )""&a$

!"*&( +*a*", "&)a' ($*"&%& !" $a a&%/a& $")+$a*" *a&$%& %(*a&". O %*a

!&"$"#a*a ' *aa !" #a$%a&"a a'a()a*a %$"*a*a '" +*a*"$" U( E(&%!"" %+**(" (

#"* a$ ()"*($( U(.

Taa !" #a$%a&"a a'a()a*a "+*" ( !%/* '&"* '"%a&"" +" a!$a !" "a&"

+*a'( a$ &(*($( "%% a$ !&%'(+($( a$, a+(!&a #a$%& a'a()a*" &"a$/a*a '"

!&%'(a*%&, $(+# a+(!&a '+*&(*" a*&" %+(a*%&($ a$.

P& a!$a&"a *a" !" #a$%a&"a a'a()a*a +" %"&a !%+$*a*"a '"'("& *a" !"

#a$%a&"a a'a()a*a !$a**a a*"&%& ' *aa !" #a$%a&"a a'a()a*a %$"*a*a a (&a&" a

#a/a& ((&$%& + !&"+*a& +"$%&, *aa !" #a$%a&"a a'a()a*a a&" "+*" 'a*%&a*a

+*a*($( &"!&"/"*a' '"&"*a '*&" *aa %$"*a*a + *aa a7*a*a a (&a&" a

(!a&a&$%& +a( """& '" !&"+*a&"a (%& +". E+*a + ("$" ""!* '" $a


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a!$a&"a a"+*( !&!(, a&" +" &""&a $a "a%&'a&"a '&"!*($( '" '"'("&" a *a" !"

#a$%a*"a a'a()a*a !$a**a $a a!&%#/%a&" 8&")$""*a*" "!&"+ !& a*"$" %&a*#"9,

+a, a &")($a )""&a$a, !(*" &"*" '"'(*$*a*"a *a" !" #a$%a&"a a'a()a*a.

T&a+!a&"*a !%/*($( *"" 'a*%&*a a!*($( a T.V.A. 'a*%&a*a +*a*($( '"a*&" ( a)"* "%% "+*" a"&"*a #a$%& a'a()a*" '" "$ $a (($ &"+!"*#.

Da*%&*a &a*%a$*a* !$a* *a" !" #a$%a&"a a'a()a*a, +*a*($ !%a*" +a !&%(&"

&"+(&+"$" ""+a&" '"+a+(&a& a*#*a* +a$" *&"!*a*, !" a+(&a &"a$/a& (($(, "'

"#%" +a a+*"!*" !aa $a #a/a&"a a$a.

I *a&a %a+*&a, %'*$" *&""& $a "%%a '" !a*a + a (&a&" a (&a&&

a$"& +a$*a* $a !&a*a *a&$%& '"/#%$*a*", !%/*($ !" &($a*a a&(&$%&, a&"(*%a a ( !%/* '&"*, a %+* $%(* ( *aa !" #a$%a&"a a'a()a*a.

A"a+*a $%(&" a !%/*($( !" &($a*a a&(&$%& ( *aa !" #a$%a&"a a'a()a*a

%+**(" % %'*" " *&"(a !$*a !"*&( a a'"&a $a U("a E(&%!"aa.

P"*&( *&%'("&"a *a" !" #a$%a&"a a'a()a*a a( %+* $(a*" % +"&" '" a+(&

&""&*%a&" $a !%/*($ !" &($a*a a&(&$%&, !"*&( a a$*a *&""&"a '" $a ( !%/*

$a a$*($.

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'" a!$a&" a !%/*($( !" &($a*a a&(&$%& $a ("$" !&%'(+" + !&"+*a& '" +",

( a& , '" ""!$(, !&%'(+" a)&%$", a*#*a*"a !%+*a$a + '" *"$"%($a*,

*&a+!%&*($ '" a$a*%& + '" a&(& "*.

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&. 31442, a!&%a*a !& L")"a &.130 ' '""&" 1442, $")"a &. 3562002 !($a*a

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F+a$ !($a* M%*%&($ Oa$, Pa&*"a I &. 42; ' 23122003 + ' ( !%/*

!$a** a*a* '" !"&+%a"$" /" a* + (&'" a a!a*a* % !%&*a*a %a&*" a&". D" a""a

(%a+*"&"a a&a*"&+*$%& a"+*( !%/* "+*" ""+a&a, !$a**%&($ *&"(' +a (%a+a

a*a* %*a a"+*( !%/* 'a& + %!"&a*($" !"*&( a&" +" !$a*"+*" T.V.A + !" "$"

"%"&a*" '" $a !$a*a.


7/29

P"*&( a-+ '"+a+(&a a*#*a*$", +*a*($ a&" "#%" '" #"*(& !" a&" + $" a+)(&a

' !%/*" !&"$"#a*" a*a* '" $a !"&+%a"$" /" a* + (&'". D(!a *&a+a*(&$" '" %'

+ %&a, !%/*"$" +" !a&* !%/*" '&"*" + !%/*" '&"*".

Ca +


8/29

CAPITOLUL II

REGIMUL TAXEI PE VALOARE ADAUGATA

I!%/*"$" '&"*" +" !"&"! (!&$"($ #a/a& (%& ((& + !&"+*a& '"

+", !%&*($( + "!%&*($( "*. P&*&" "$" a !%&*a*" !%/*" '&"*" "+*"

*aa !" #a$%a&"a a'a()a*a.

Taa !" #a$%a&"a a'()a* "+*" % *a a&" (!&'" *%a*" a/"$" &(*($(

"%%, &"+!"*# !&%'(a, +"$" '+*&(a != $a #=/&$" *&" %+(a*%&

a$, $(+#.

D !(* '" #"'"&" a$ ()"*($( '" +*a* *aa !" #a$%a&"a a'()a* "+*" ( !%/*

'&"* a&" +" +*a$"*" a+(!&a %!"&a$%& !' *&a+"&($ !&%!&"* ((&$%&

a+(!&a !&"+*&$%& '" +". E+*" % *a ( " +" !"&"!"


9/29

N( a*%"a/a '" % a"&a '"!"'"*a a)aa* +a( %&a&" a$*" !"&+%a" $")a*"

'" a)aa*%& !&*&-( %*&a* '#'(a$ '" (a +a( !& %&" a$*" +*&("*" (&'"

a&" &""a/a ( &a!%&* a)aa*%&a)aa* ""a " !"+*" %'*$" '" (a,

&"("&a&"a +a( a$*" %$)a* a$" a)aa*%&($(.

I+**(*$" !($" ( +(* !"&+%a" !%/a$" !"*&( a*#*a*$" a&" +(*

'"+a+(&a*" a$*a*" '" a(*%&*a* !($", 7a& 'aa !"*&( '"+a+(&a&"a a"+*%& a*#*a*

+" !"&"! %*/a*, %%&a&, &"'"#"*", *a" +a( a$*" !$a*, ( ""!*a a"$%& a*#*a* a&"

a& !&%'(" '+*%&+( %(&"*a$" 'aa +**(*$" !($" a& *&a*a*" a !"&+%a"

"!%/a$". I+**(*$" !($" +(* !"&+%a" !%/a$" !"*&( a*#*a*$" '"+a+(&a*"

a$*a*" '" a(*%&*a* !($", 'a& a&" +(* +(**" '" *aa .

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a9 *"$"%(a*

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9 *&a+!%&* '" ((& + '" !"&+%a"

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)9 '"!%/*a&"a79 a*#*a*$" %&)a+"$%& '" !($*a*" %"&a$a

9 a*#*a*$" a)"*$%& '" a$a*%&"

9 a*#*a*$" a)a/"$%& !"*&( !"&+%a$, a*", &"+*a(&a*" + a$*" $%a$(&a+"aa*%a&"

>9 %!"&a*($" !%+*(&$%& !($" '" &a'% + *"$"#/(".

OPERAII SUPUSE TAXEI PE VALOAREA ADUGAT

O!"&a$" +(!(+" *a" !" #a$%a&"a a'()a* +"


10/29

a9 %!"&a a&" a( a ""* *&a+"&($ !&%!&"* ((&$%& '"&"* ( +" a" a"a+*a :

#=/a&", +7 '" ((&, a!%&* $a a!*a$($ +%a$ a$ (" +%"* %"&a$"


11/29

TRANSFERUL BUNURILOR IMOBILIARE

I*&


12/29

(a %*&a#a$%a&"a a*#* '" %"%a&" %!"&aa +"


13/29

- % !"&+%a / *&%'("


14/29

-!&"+*a&$" '" +" ++a( $#&a&$" '" ((& +*&a+ $")a*" '" a++*"*a ++a( !&%*"*a

+%a$a, ""*(a*" '" +**(*$" !($" +a( '" a$*" "**a* &"(%+(*" a a#a' a&a*"&

+%a$

-!&"+*a&$" '" +" ++a( $#&a&$" '" ((& +*&a+ $")a*" '" !&%*"*a %!$%& + a

*"&$%&, ""*(a*" '" +**(*$" !($" +a( '" a$*" "**a* &"(%+(*" a a#a' a&a*"&

+%a$

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%$"*#, +7($ (" %*/a* a*" %%& +*a*(*($(, '" %&)a/a* a&a +%!

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%(&"*a

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/a

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a*a&" '" a*&" M+*"&($ C($*(& + C($*"$%&

- a*#*a*$" +!"" !%+*(&$%& !($" '" &a'% + *"$"#/(", a$*"$" '"a* a*#*a*$" '"

a*(&a %"&a$a

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!&"+*a& a*&" "& $%& '" +" '&"* $")a*" '" ""&*a&"a a*#*a*$%& a"+*%&a,

a/($ a&" a"+*" )&(!(& +%$*a "&$%& $%& (a &a(&+a&"a %*"-!a&* '"

7"$*("$ %(", $*"$" + %'*$" +*a$*" !& %&" + %'*$" a&"

a"a+*a +(*&" ( "+*" '" a*(&a a !&%'(" '+*%&+( %(&"*a$".


15/29

829 U&a*%a&"$" %!"&a*( +(*, '" a+"""a, +(**" '" *aa:

a9 !&"+*a&$" (&a*%a&"$%& +" aa&" + aa&":

1. a%&'a&"a + ")%"&"a '" &"'*", !&"( + a'+*&a&"a &"'*($( '" a*&" !"&+%aaa&" $ a%&'a

2. a%&'a&"a, ")%"&"a + !&"$(a&"a )a&a*$%& '" &"'* +a( a )a&a*$%& %$a*"&a$" !"*&(

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+ %!"&a*($%& '" a*%&):

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REGULILE I COTELE TAJEI PE VALOAREA ADUGAT

P&!a$a &")($,


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(* $#&a&"a +" &")($a&/"a/ '"%*a&"a !& &"+**(&"a "#"*(a$"$%& +(" a7*a*"


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T%a*" $#&&$" '" ((& !&"+*& '" +" *&" !%!($a", %"&($ (

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a'()a*.

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O !&%$" '"%+"* % %+**(" +*a$&"a a" '" !%/*a&" !"*&( ((&$"

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CAPITOLUL III

DOCUMENTE DE EVIDENTA SI INREGISTRARE FISCALA A TVA-ULUI

D%("*"$" (+*a*#" + '" "#'"*a !' TVA +(* '+!%/*a '" $#&a&",

a#/($ '" +%*&" a a&, a#/($ '" +%*&" a a&, a*(&a +a$a, 7*a*a +a$a,

(&a$($ !"*&( (!a&a&, (&a$($ !"*&( #a/a& + %&'"&%($ '" #a/a& .

D+!%/*a '" $#&a&" "+*" ( '%("* !"*&( "$"&a&"a ' a)a/" a !&%'(+"$%&,

a&(&$%& +a( a a$*%& #a$%& a*"&a$" '"+*a*" #a/a&, "$%& *&a++" !"*&( !&"$(&a&"

$a *"&*, a "$%& a$a*" (+*%'" +a( +!&" !a+*&a&". S""+*" a:

- '%("* !"*&( "$"&a&"a ' a)a/" a !&%'(+"$%&, a&(&$%& +a( a$*%& #a$%&

a*"&a$" '"+*a*" #a/a&

- '%("* (+*a*# '" +a'"&" ' )"+*("a a)a/" !&"'a*%a&"

- '%("* '" a/a !"*&( *%&"a a#/($( '" +%*&" a a& +a( a a*(&, '(!a a/.

Fa*(&a +a$a "+*" ( '%("* ( &") +!"a$ a&" a*"+*a *&a+"&($ !&%!&"*a*

(( ( a*&" % !"&+%aa (&'a.

(&a$($ !"*&( (!a&a& +""+*" a:

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+"

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- '%("* '" %*&%$ a$ (%& %!"&a* &")+*&a*" %*a$*a*".

(&a$($ !"*&( #a/a& +""+*" a:- (&a$ a($a& !"*&( &")+*&a&"a #a/a&$%& '" #a$%& a*"&a$" +a( a !&"+*a&$%& '"

+"

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- '%("* '" %*&%$ a$ (%& %!"&a* &")+*&a*" %*a$*a*".

B%&'"&%($ '" #a/a& +""+*":

- a '%("* '" "*&a$/a&" /$a a #a/a&$%& 8a+a&$%&9 &"a$/a*" '" (*a*- $a &")+*&a&"a #a/a&$%& 8a+a&$%&9 (&a$($ !"*&( #a/a& 8%' 16-@-12a9

- $a +*a$&"a *a" !" #a$%a&"a a'a()a*a %$"*a*a.


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P"*&( &")+*&a&"a +a$a a a)"*($( "%% *&"(" +a %$%+"a+a:


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BIBLIOGRAFIE:

1. CODUL FISCAL 1@12002. Da G&%+( Sa)(a D&"!* aa& + +a$ E'*(&a E"+(, B((&"+* 200;

3. Taa !" #a$%a&" a'a()a*a R%aa -C%+*a* T(a

-I%a T"!"a, E'*(&a A$$

6. Fa*" P($" - "'*a a II-a 200

Aa'. !&%. (#. '&. I($a Vaa&"$

P&%. (#. '&. Ga&"$a A)7"$a7"5. F+a$*a*" + %*a$*a*" a'&($ &" , I+*&a*" C. E'*(&a P%$&%, Ia+, 200;

@.C%*a$*a*"a aa&a a +%"*a*$%& %"&a$", P%! V, E'*a a II-a,E'*(&a

T&"&a, O&a'"a, 200

;. H%*a&a&"a G(#"&($( &. 6622. 01.2004 !' *aa !" #a$%a&"a a'a()a*a

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