{"id":12684,"date":"2025-01-17T13:20:18","date_gmt":"2025-01-17T11:20:18","guid":{"rendered":"https:\/\/ceccarbistrita.ro\/ro\/?p=12684"},"modified":"2025-01-17T13:20:20","modified_gmt":"2025-01-17T11:20:20","slug":"mf-propune-modificari-la-procedura-de-restituire-a-tva-aferenta-anumitor-achizitii-de-bunuri-si-servicii-efectuate-de-entitati-nonprofit","status":"publish","type":"post","link":"https:\/\/ceccarbistrita.ro\/ro\/mf-propune-modificari-la-procedura-de-restituire-a-tva-aferenta-anumitor-achizitii-de-bunuri-si-servicii-efectuate-de-entitati-nonprofit\/","title":{"rendered":"MF propune modific\u0103ri la 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-69e0fa8590c1b\" class=\"fw-col-sm-8 tf-sh-5f7339e9f92bdae4db7fe3d2395470c5\" >\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-0d22426801b433318844f569bba37584 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p>Ministerul Finan\u021belor (MF) propune, printr-un\u00a0<a href=\"https:\/\/mfinante.gov.ro\/static\/10\/Mfp\/transparenta\/proiectordinmodifOMF3044_16012025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><em>proiect de Ordin<\/em><\/a>\u00a0publicat vineri, 17 ianuarie, \u00een transparen\u021b\u0103 decizional\u0103,\u00a0<em>modificarea \u0219i completarea OMF nr.3044\/2024 pentru aprobarea Procedurii de restituire a TVA aferente achizi\u021biilor de bunuri sau servicii efectuate de entit\u0103\u021bile nonprofit \u0219i de societ\u0103\u021bile de\u021binute integral de entit\u0103\u021bile nonprofit, pentru care se aplic\u0103 scutirea de tax\u0103 conform art.294 alin.(5) lit. a) \u2013 b^1) din Legea nr.227\/2015 privind Codul fiscal<\/em>. MF men\u021bioneaz\u0103, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103, prin Legea nr. 88\/2023\u00a0<em>pentru modificarea \u0219i completarea Legii nr. 227\/2015 privind Codul fiscal\u00a0<\/em>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.<\/p>\n<p>\u00cen vederea asigur\u0103rii unui tratament TVA similar pentru achizi\u021biile efectuate de societ\u0103\u021bile de\u021binute integral de entit\u0103\u021bi nonprofit cu cel aplicabil achizi\u021biilor efectuate direct de entit\u0103\u021bile nonprofit, \u00een m\u0103sura \u00een care achizi\u021biile efectuate au aceea\u0219i destina\u021bie, prin OUG nr. 31\/2024\u00a0<em>privind reglementarea unor m\u0103suri fiscal-bugetare \u0219i pentru modificarea \u0219i completarea unor acte normative<\/em>, a fost extins\u0103 scutirea de TVA prev\u0103zut\u0103 la art. 294 alin. (5) din Codul fiscal \u0219i pentru achizi\u021biile efectuate de aceste societ\u0103\u021bi.<\/p>\n<p>Cite\u0219te mai mult \u00een <a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/mf-propune-modificari-la-procedura-de-restituire-a-tva-aferenta-anumitor-achizitii-de-bunuri-si-servicii-efectuate-de-entitati-nonprofit\/s\/NTQ2MTMyMTA0MzQ5NzE2MzrtbhCbFmUo8GFhCxtcw9s\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e0fa85912fc\" class=\"fw-col-sm-4 tf-sh-ec1b191bc2fe2deffc80425574dd93ee\" >\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-5-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" 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src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbistrita.ro\/ro\/wp-content\/uploads\/2025\/01\/NTQ2MTMyMTA0MzQ5NzE2M_CqzJyao3qyDvCC6zBmsrpWnHXY5lN_J9K5Et1Ow_Kx7GYQgJlL6VSlAyz4vb7ppT5ZDVv2nC7v0zUDllYHOx1Lv6EcgRwvzHJjPkfCbTqPGPoBLO2Cc0zdmvBo1b7yrFXSdBExKcZ7m_xGS_kEC6k_cTGUlTuYChHpoRgsgI01-1-300x182.jpg 300w, https:\/\/ceccarbistrita.ro\/ro\/wp-content\/uploads\/2025\/01\/NTQ2MTMyMTA0MzQ5NzE2M_CqzJyao3qyDvCC6zBmsrpWnHXY5lN_J9K5Et1Ow_Kx7GYQgJlL6VSlAyz4vb7ppT5ZDVv2nC7v0zUDllYHOx1Lv6EcgRwvzHJjPkfCbTqPGPoBLO2Cc0zdmvBo1b7yrFXSdBExKcZ7m_xGS_kEC6k_cTGUlTuYChHpoRgsgI01-1.jpg 660w\"   alt=\"NTQ2MTMyMTA0MzQ5NzE2M_CqzJyao3qyDvCC6zBmsrpWnHXY5lN_J9K5Et1Ow_Kx7GYQgJlL6VSlAyz4vb7ppT5ZDVv2nC7v0zUDllYHOx1Lv6EcgRwvzHJjPkfCbTqPGPoBLO2Cc0zdmvBo1b7yrFXSdBExKcZ7m_xGS_kEC6k_cTGUlTuYChHpoRgsgI01-1\" 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>Ministerul Finan\u021belor (MF) propune, printr-un\u00a0proiect de Ordin\u00a0publicat vineri, 17 ianuarie, \u00een transparen\u021b\u0103 decizional\u0103,\u00a0modificarea \u0219i completarea OMF nr.3044\/2024 pentru aprobarea Procedurii de restituire a TVA aferente achizi\u021biilor de bunuri sau servicii efectuate de entit\u0103\u021bile nonprofit \u0219i [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":12685,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-12684","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/posts\/12684","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/comments?post=12684"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/posts\/12684\/revisions"}],"predecessor-version":[{"id":12687,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/posts\/12684\/revisions\/12687"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/media\/12685"}],"wp:attachment":[{"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/media?parent=12684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/categories?post=12684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbistrita.ro\/ro\/wp-json\/wp\/v2\/tags?post=12684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}