{"id":2350,"date":"2020-07-23T08:11:01","date_gmt":"2020-07-23T06:11:01","guid":{"rendered":"https:\/\/ceccarsibiu.ro\/ro\/?p=2350"},"modified":"2020-07-23T08:11:01","modified_gmt":"2020-07-23T06:11:01","slug":"omfp-nr-2-148-2020-noi-prevederi-privind-livrarile-intracomunitare-si-transportul-international-si-intracomunitar","status":"publish","type":"post","link":"https:\/\/ceccarsibiu.ro\/ro\/omfp-nr-2-148-2020-noi-prevederi-privind-livrarile-intracomunitare-si-transportul-international-si-intracomunitar\/","title":{"rendered":"OMFP nr. 2.148\/2020: Noi prevederi privind livr\u0103rile intracomunitare \u0219i transportul interna\u021bional \u0219i intracomunitar"},"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-69e3818b88d15\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\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-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<div class=\"post__body_content\">\n<p>Instruc\u021biunile de aplicare a scutirii de tax\u0103 pe valoarea ad\u0103ugat\u0103 pentru opera\u021biunile prev\u0103zute la art. 294 alin. (1) lit. a)-i), art. 294 alin. (2) \u0219i art. 296 din Codul fiscal au fost modificate recent de Ministerul Finan\u021belor Publice, prin Ordinul nr. 2.148\/2020. Actul normativ, publicat \u00een Monitorul Oficial nr. 628 din 17 iulie a.c., aduce unele clarific\u0103ri \u0219i coreleaz\u0103 prevederile Ordinului MFP nr. 103\/2016, prin care sunt aprobate instruc\u021biunile amintite, cu regulamentele \u0219i directivele europene relevante din domeniul TVA.<\/p>\n<p>Astfel, potrivit referatului de aprobare ce a \u00eenso\u021bit actul normativ \u00een varianta de proiect,\u00a0<a href=\"http:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/227936\" target=\"_blank\" rel=\"noopener noreferrer\">OMFP nr. 2.148\/2020<\/a>\u00a0vizeaz\u0103 \u00een principal urm\u0103toarele:<\/p>\n<p>a.) Revizuirea defini\u021biei exportatorului din perspectiva TVA, precum \u0219i pentru clarificarea modalit\u0103\u021bii de justificare a scutirii de TVA pentru exportul de bunuri, \u00een contextul modific\u0103rii legisla\u021biei vamale care nu mai permite persoanelor impozabile nestabilite \u00een Uniunea European\u0103 s\u0103 aib\u0103 calitatea de exportatori;<\/p>\n<p>b.) Corelarea cu noile dispozi\u021bii ale art. 45a din Regulamentul de punere \u00een aplicare (UE) nr. 282\/2011 al Consiliului de stabilire a m\u0103surilor de punere \u00een aplicare a Directivei 2006\/112\/CE privind sistemul comun al taxei pe valoarea ad\u0103ugat\u0103, astfel cum au fost introduse prin Regulamentul de punere \u00een aplicare (UE) al Consiliului nr. 2018\/1.912, referitoare la justificarea transportului intracomunitar al bunurilor \u00een vederea aplic\u0103rii scutirii de TVA pentru livr\u0103rile intracomunitare de bunuri;...<a href=\"http:\/\/ceccar.ro\/ro\/?p=18742\">Cititi articolul integral pe site-ul CECCAR<\/a><\/p>\n<\/div>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e3818b89463\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarsibiu.ro\/ro\/wp-content\/uploads\/2020\/07\/omfp-nr-2148-2020-noi-prevederi-privind-livrarile-intracomunitare-si-transportul-international-a6558.jpg\"  alt=\"omfp-nr-2148-2020-noi-prevederi-privind-livrarile-intracomunitare-si-transportul-international-a6558\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarsibiu.ro\/ro\/wp-content\/uploads\/2020\/07\/omfp-nr-2148-2020-noi-prevederi-privind-livrarile-intracomunitare-si-transportul-international-a6558.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:\/\/ceccarsibiu.ro\/ro\/wp-content\/uploads\/2020\/07\/omfp-nr-2148-2020-noi-prevederi-privind-livrarile-intracomunitare-si-transportul-international-a6558-393x295.jpg 393w, https:\/\/ceccarsibiu.ro\/ro\/wp-content\/uploads\/2020\/07\/omfp-nr-2148-2020-noi-prevederi-privind-livrarile-intracomunitare-si-transportul-international-a6558-320x240.jpg 320w\"   alt=\"omfp-nr-2148-2020-noi-prevederi-privind-livrarile-intracomunitare-si-transportul-international-a6558\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Instruc\u021biunile de aplicare a scutirii de tax\u0103 pe valoarea ad\u0103ugat\u0103 pentru opera\u021biunile prev\u0103zute la art. 294 alin. (1) lit. a)-i), art. 294 alin. (2) \u0219i art. 296 din Codul fiscal au fost modificate recent de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2351,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2350","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/posts\/2350","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/comments?post=2350"}],"version-history":[{"count":2,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/posts\/2350\/revisions"}],"predecessor-version":[{"id":2353,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/posts\/2350\/revisions\/2353"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/media\/2351"}],"wp:attachment":[{"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/media?parent=2350"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/categories?post=2350"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarsibiu.ro\/ro\/wp-json\/wp\/v2\/tags?post=2350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}