{"id":10571,"date":"2023-09-04T15:06:37","date_gmt":"2023-09-04T13:06:37","guid":{"rendered":"https:\/\/ceccarbrasov.ro\/ro\/?p=10571"},"modified":"2023-09-04T15:06:37","modified_gmt":"2023-09-04T13:06:37","slug":"a-fost-stabilita-procedura-de-restituire-a-tva-aferenta-anumitor-achizitii-de-bunuri-si-servicii-efectuate-de-entitati-nonprofit","status":"publish","type":"post","link":"https:\/\/ceccarbrasov.ro\/ro\/a-fost-stabilita-procedura-de-restituire-a-tva-aferenta-anumitor-achizitii-de-bunuri-si-servicii-efectuate-de-entitati-nonprofit\/","title":{"rendered":"A fost stabilit\u0103 Procedura de restituire a TVA aferent\u0103 anumitor achizi\u021bii de bunuri \u0219i servicii efectuate de entit\u0103\u021bi nonprofit"},"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-69e271f0dc5a4\" 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<p style=\"text-align: justify;\"><span class=\"stk-highlight\">\u00cen\u00a0<\/span><a href=\"https:\/\/monitoruloficial.ro\/Monitorul-Oficial--PI--788--2023.html\" target=\"_blank\" rel=\"noreferrer noopener\">Monitorul Oficial nr. 788 din 1 septembrie 2023<\/a>\u00a0<span class=\"stk-highlight\">a fost publicat\u00a0<strong><em>OMF nr. 2.438\/2023<\/em><\/strong>\u00a0<em>pentru aprobarea Procedurii de restituire a TVA aferente achizi\u021biilor de bunuri sau servicii efectuate de entit\u0103\u021bile nonprofit, pentru care se aplic\u0103 scutirea de tax\u0103 conform art. 294 alin. (5) lit. a) \u0219i b) din Legea nr. 227\/2015 privind Codul fiscal<\/em>, act normativ elaborat \u00een contextul promov\u0103rii Legii nr. 88\/2023 pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal, prin care a fost completat art. 294 din Codul fiscal, \u00een sensul introducerii, printre altele, a scutirii de TVA cu drept de deducere pentru anumite livr\u0103ri de bunuri \u0219i prest\u0103ri de servicii efectuate c\u0103tre entit\u0103\u021bi nonprofit \u00eenscrise \u00een Registrul public organizat de ANAF, dac\u0103 acestea sunt destinate unit\u0103\u021bilor spitalice\u0219ti de\u021binute \u0219i exploatate de entitatea nonprofit sau celor din re\u021beaua public\u0103 de stat, dup\u0103 caz. Potrivit art. 294 alin. (6) din Codul fiscal, introdus prin Legea nr. 88\/2023, scutirea de TVA men\u021bionat\u0103 se aplic\u0103 prin restituirea TVA aferent\u0103 achizi\u021biilor de bunuri sau servicii efectuate de...<em><a href=\"https:\/\/ceccar.ro\/ro\/?p=30273\">Cititi articolul integral pe site-ul CECCAR<\/a><\/em><\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e271f0dcc69\" 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:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/09\/a-fost-stabilita-procedura-de-restituire-a-tva-aferenta-anumitor-achizitii-de-bunuri-si-servicii-s18827.jpg\"  alt=\"a-fost-stabilita-procedura-de-restituire-a-tva-aferenta-anumitor-achizitii-de-bunuri-si-servicii-s18827\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/09\/a-fost-stabilita-procedura-de-restituire-a-tva-aferenta-anumitor-achizitii-de-bunuri-si-servicii-s18827.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:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/09\/a-fost-stabilita-procedura-de-restituire-a-tva-aferenta-anumitor-achizitii-de-bunuri-si-servicii-s18827-393x295.jpg 393w, https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/09\/a-fost-stabilita-procedura-de-restituire-a-tva-aferenta-anumitor-achizitii-de-bunuri-si-servicii-s18827-320x240.jpg 320w\"   alt=\"a-fost-stabilita-procedura-de-restituire-a-tva-aferenta-anumitor-achizitii-de-bunuri-si-servicii-s18827\" 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>\u00cen\u00a0Monitorul Oficial nr. 788 din 1 septembrie 2023\u00a0a fost publicat\u00a0OMF nr. 2.438\/2023\u00a0pentru aprobarea Procedurii de restituire a TVA aferente achizi\u021biilor de bunuri sau servicii efectuate de entit\u0103\u021bile nonprofit, pentru care se aplic\u0103 scutirea de tax\u0103 [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":10572,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10571","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/10571","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/comments?post=10571"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/10571\/revisions"}],"predecessor-version":[{"id":10574,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/10571\/revisions\/10574"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media\/10572"}],"wp:attachment":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media?parent=10571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/categories?post=10571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/tags?post=10571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}