Alin Negrescu

Senior Manager, Indirect Taxation Services

28 februarie 2014

Modificări recente ale

legislației fiscale dintr-o

perspectivă practică

TVA

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independent firms are affiliated with KPMG International. KPMG International provides no client services. No member

firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG

International have any such authority to obligate or bind any member firm. All rights reserved.

Agenda

1. Refacturarea asigurării în cazul serviciilor de leasing (implementarea

C-224/11 BGZ Leasing sp. Z.o.o.)

2. Ajustarea TVA – bunuri pierdute, distruse, furate

3. Rambursarea TVA către nerezidenţi

4. Tranzacţii între persoane afiliate

2

© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of

independent firms are affiliated with KPMG International. KPMG International provides no client services. No member

firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG

International have any such authority to obligate or bind any member firm. All rights reserved.

Refacturarea asigurării în cazul serviciilor de leasing

(implementarea C-224/11 BGZ Leasing sp. Z.o.o.) 1/4

LOCATOR LOCATAR cheltuieli asigurare

Tratament TVA:

Servicii de asigurare

scutite

atunci când locatorul asigură el însuși bunurile care fac

obiectul unui contract de leasing, refacturarea către

locatar a costului exact al asigurării reprezintă o

operațiune de asigurare, scutită de TVA fără drept de

deducere.

Tratament

înainte de implementarea BGZ Leasing

operațiune

auxiliară prestării

de servicii de

leasing

24%

TVA

(refacturare)

© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of

independent firms are affiliated with KPMG International. KPMG International provides no client services. No member

firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG

International have any such authority to obligate or bind any member firm. All rights reserved.

Refacturarea asigurării în cazul serviciilor de leasing

(implementarea C-224/11 BGZ Leasing sp. Z.o.o.) 2/4

ASPECTE / CONDIȚII PENTRU APLICAREA SCUTIRII

CONFORM C-224/11 BGZ LEASING

locatorul

refacturează costul

exact al asigurării

prețul este stabilit

separat pentru

serviciile de

asigurare

facturarea este

distinctă (nu

neapărat o factură

separată)

© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of

independent firms are affiliated with KPMG International. KPMG International provides no client services. No member

firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG

International have any such authority to obligate or bind any member firm. All rights reserved.

Refacturarea asigurării în cazul serviciilor de leasing

(implementarea C-224/11 BGZ Leasing sp. Z.o.o.) 3/4

•posibil impact asupra

pro-ratei

IMPLICAȚII C-224/11 BGZ LEASING

operațiuni care dau drept de deducere

operațiuni care

dau drept de

deducere

operațiuni care NU dau

drept

de deducere

•costuri reduse pentru

anumite tipuri de clienți:

-persoane neimpozabile / fizice

-persoane fără drept (integral) de deducere a TVA

•optimizare în materie de cash-flow atât pentru locatori cât și pentru locatari

dacă asigurarea este

accesorie serviciilor de

leasing (în sensul pro-

ratei)

exclus din

calcul pro-rată

© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of

independent firms are affiliated with KPMG International. KPMG International provides no client services. No member

firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG

International have any such authority to obligate or bind any member firm. All rights reserved.

Refacturarea asigurării în cazul serviciilor de leasing

(implementarea C-224/11 BGZ Leasing sp. Z.o.o.) 4/4

Refacturarea costului exact al asigurării eşalonat în timp.

ASPECTE DE ANALIZAT

Ce se întâmpla cu diferenţele de curs valutar aferente costului asigurării?

Aplicare pro-rata vs. Alocare directă

LOCATOR

Cost asigurare: EUR 1500

F/x: 4.45 RON/EUR

LOCATAR

Rată asigurare: EUR 150

F/x: 4.85 RON/EUR

Refacturare eşalonată

Este aplicabilă scutirea?

© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of

independent firms are affiliated with KPMG International. KPMG International provides no client services. No member

firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG

International have any such authority to obligate or bind any member firm. All rights reserved.

Ajustarea TVA 1/2

CALAMITĂȚI

NATURALE SAU

CAUZE DE

FORȚĂ

MAJORĂ

BUNURI FURATE,

PIERDUTE, DISTRUSE

NU SE AJUSTEAZĂ

TVA

DEMONSTRATE ÎN

MOD

CORESPUNZĂTOR

BUNURI FURATE,

PIERDUTE, DISTRUSE

NU SE AJUSTEAZĂ

TVA

HOTĂRÂRE

JUDECĂTOREASCĂ

DEFINITIVĂ

(pentru bunuri

furate)

• prevederi anterioare • prevederi actuale

ACTE

DOVEDITOARE

EMISE DE

ORGANELE

JUDICIARE (pentru

bunuri furate)

© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of

independent firms are affiliated with KPMG International. KPMG International provides no client services. No member

firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG

International have any such authority to obligate or bind any member firm. All rights reserved.

Ajustarea TVA 2/2

• Cu toate acestea, conform principiului proporţionalităţii, organele fiscale nu pot

solicita persoanei impozabile mai mult decât ceea ce este necesar pentru dovedirea

pierderii/distrugerii/furtului bunului, astfel încât sarcina persoanei impozabile să nu

devină practic imposibilă sau extrem de dificilă.

organele de inspecţie fiscală

nu consideră suficiente dovezile furnizate de

către persoana impozabilă

AJUSTARE TVA

Dacă…

© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of

independent firms are affiliated with KPMG International. KPMG International provides no client services. No member

firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG

International have any such authority to obligate or bind any member firm. All rights reserved.

Rambursarea TVA către nerezidenţi – Directiva 9/2008

persoane impozabile

nestabilite în

România,

neînregistrate și

care nu sunt

obligate să se

înregistreze în

scopuri de TVA în

România

rambursare TVA

aferente

importurilor și

achizițiilor de

bunuri / servicii

efectuate în

România

achitarea

contravalorii

achizițiilor

respective

Important: facturile emise în perioada 2009 – 2013 care nu au fost achitate total

/ parţial până la data solicitării rambursării TVA, pot fi cuprinse într-o nouă cerere

de rambursare care trebuie depusă până la data de 30 septembrie 2014, fără a

mai fi necesară dovada achitării facturii.

© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of

independent firms are affiliated with KPMG International. KPMG International provides no client services. No member

firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG

International have any such authority to obligate or bind any member firm. All rights reserved.

Tranzacţii între persoane afiliate

Furnizor Afiliat Tranzacţie

TVA

Ajustare TVA

Preţ < Valoarea de piață

Beneficiarul nu are drept de

deducere integral

Preţ < Valoarea de piață

Furnizorul nu are drept de

deducere integral

Tranzacţie scutită fără drept de

deducere

Preţ > Valoarea de piață

Furnizorul nu are drept complet

de deducere a TVA

Întotdeauna una dintre părţi nu are drept integral de deducere!

© 2014 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of

independent firms are affiliated with KPMG International. KPMG International provides no client services. No member

firm has any authority to obligate or bind KPMG International or any other member firm third parties, nor does KPMG

International have any such authority to obligate or bind any member firm. All rights reserved.

Întrebări

11

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liability company and a member firm of the KPMG

network of independent member firms affiliated with

KPMG International Cooperative (“KPMG

International”), a Swiss entity. All rights reserved.

Printed in Romania.

The KPMG name, logo and „cutting through

complexity‟ are registered trademarks or trademarks

of KPMG International Cooperative (KPMG

International).

Mulțumesc !

Alin Negrescu Senior Manager Indirect

Taxation, KPMG