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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
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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 (¶r%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$%#"e
ale p"er%% p)l%(e,
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CAPITOLUL I
FAPTUL GENERATOR SI EXIGIBILITATEA TVA
Taa !" #a$%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 ( !%/*
$a a$*($.
Ia*" '" !$""*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$a*%& + '" a&(& "*.
Taa !" #a$%a&"a a'a()a*a a %+* *&%'(+a R%aa !& O&'%a*a '" G(#"&
&. 31442, a!&%a*a !& L")"a &.130 ' '""&" 1442, $")"a &. 3562002 !($a*a
M%*%&($ Oa$ &. 3;1 ' 1 (" 2002 , *%a*" a"+*"a ' a&%)a*" '" %($ C%'
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.
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P"*&( a-+ '"+a+(&a a*#*a*$", +*a*($ a&" "#%" '" #"*(& !" a&" + $" a+)(&a
' !%/*" !&"$"#a*" a*a* '" $a !"&+%a"$" /" a* + (&'". D(!a *&a+a*(&$" '" %'
+ %&a, !%/*"$" +" !a&* !%/*" '&"*" + !%/*" '&"*".
Ca +
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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 ( " +" !"&"!"
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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* !($", 'a& a&" +(* +(**" '" *aa .
I+**(*$" !($" +(*, '" a+"""a, !"&+%a" !%/a$" !"*&( (&a*%a&"$"a*#*a*:
a9 *"$"%(a*
9 (&/a&"a '" a!a, )a/", ""&)" "$"*&a, ""&)" *"&a, a)"* &)%& + a$*"$" '"a""a+ a*(&a
9 *&a+!%&* '" ((& + '" !"&+%a"
'9 +" !&"+*a*" !%&*(& + a"&%!%&*(&
"9 $#&a&"a '" ((& %, !&%'(+" !"*&( #a/a&"
9 a*#*a*"a *a&)(&$%& + "!%/*$%& %"&a$"
)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* +"
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a9 %!"&a a&" a( a ""* *&a+"&($ !&%!&"* ((&$%& '"&"* ( +" a" a"a+*a :
#=/a&", +7 '" ((&, a!%&* $a a!*a$($ +%a$ a$ (" +%"* %"&a$"
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TRANSFERUL BUNURILOR IMOBILIARE
I*&
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(a %*&a#a$%a&"a a*#* '" %"%a&" %!"&aa +"
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- % !"&+%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( $#&a&$" '" ((& +*&a+ $")a*" '" !&%*"*a %!$%& + a
*"&$%&, ""*(a*" '" +**(*$" !($" +a( '" a$*" "**a* &"(%+(*" a a#a' a&a*"&
+%a$
- !&"+*a&$" '" +" ++a( $#&a&$" '" ((& (&/a*" "&$%& *"&"+($ $%&
%$"*#, +7($ (" %*/a* a*" %%& +*a*(*($(, '" %&)a/a* a&a +%!
!a*&%a$ 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&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$, &"(%+(*" a
a*a&" '" a*&" M+*"&($ C($*(& + C($*"$%&
- a*#*a*$" +!"" !%+*(&$%& !($" '" &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,
a/($ a&" a"+*" )&(!(& +%$*a "&$%& $%& (a &a(&+a&"a %*"-!a&* '"
7"$*("$ %(", $*"$" + %'*$" +*a$*" !& %&" + %'*$" a&"
a"a+*a +(*&" ( "+*" '" a*(&a a !&%'(" '+*%&+( %(&"*a$".
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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$" !"*&(
&"'*", !&"( + a'+*&a&"a )a&a*$%& '" &"'* '" a*&" !"&+%aa a&" a%&'a
&"'*($
3. %&" %!"&a*(", $(+# ")%"&"a, $")a*a '" '"!%/*" aa&" + %*(& (&"*",!$a*, *&a+"&(&, '"*", "(& + a$*" ""*" '" %"&*, ( ""!*a &"(!"&a& '" &"a*"
+ %!"&a*($%& '" a*%&):
6. "*"&"a, *&a+"&($ ++a( %&" a$*" %!"&a*( ( %"'a a*%a$a +a( #a$(*a a $%
'" !$a*a, ( ""!*a %"'"$%& +a( a a%*"$%& a&" +(* %"*" '" %$"*"
5. "+("a, *&a+"&($ ++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*"$%&, ""*(a*a '" %&" "**a* %+**(*" a"+* +%!: %!"&a*($" '" 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$a '" *&" !%+*a$" (*$/a$"
!"*&( +"$" !%+*a$", '" *&" +a$" + a$*" *&" +$a&" a&"'a&"a,
%"+%a&"a, 7&"&"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*" $#&&$" '" ((& !&"+*& '" +" *&" !%!($a", %"&($ (
a((*($, %+)a, (* '" a$"*a" !($ !&"(&$" (!&' *aa !" #a$%a&"a
a'()a*.
F%&($a T.V.A.-($( "+*" : 114100K14 .
O !&%$" '"%+"* % %+**(" +*a$&"a a" '" !%/*a&" !"*&( ((&$"
+"$" ' !%&*, a&" !%** %&"$%& $")a$" "+*" %&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:
- (&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($a& !"*&( &")+*&a&"a #a/a&$%& '" #a$%& a*"&a$" +a( a !&"+*a&$%& '"
+"
- '%("* '" +*a$&" $(a&a a *a" !" #a$%a&"a a'a()a*a %$"*a*a
- '%("* '" %*&%$ a$ (%& %!"&a* &")+*&a*" %*a$*a*".
B%&'"&%($ '" #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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