{"id":3239,"date":"2018-03-01T19:02:53","date_gmt":"2018-03-01T17:02:53","guid":{"rendered":"https:\/\/www.webecom.ro\/blog\/?p=3239"},"modified":"2019-07-19T12:43:22","modified_gmt":"2019-07-19T10:43:22","slug":"obligatii-fiscale-si-declarative-publicitate-online","status":"publish","type":"post","link":"https:\/\/www.webecom.ro\/blog\/obligatii-fiscale-si-declarative-publicitate-online\/","title":{"rendered":"Obligatii Fiscale si Declarative daca iti faci Publicitate Online"},"content":{"rendered":"

\"img-obligatii-fiscale-publicitate-online\"<\/a><\/p>\n

Dac\u0103 te folose\u0219ti de platformele de promovare renumite (precum Google AdWords sau Facebook Ads) pentru a face publicitate afacerii tale, trebuie s\u0103 ai \u00een vedere c\u00e2teva aspecte fiscale \u0219i declarative. <\/span><\/p>\n

Noi ne-am consultat cu partenerul nostru \u00een materie de fiscalitate ETIC Expert<\/a><\/strong>, iar cu ajutorul doamnei expert contabil Adela BARBAT am \u00eentocmit o scurt\u0103 list\u0103 pentru cele dou\u0103 situa\u021bii (probabile) \u00een care te poti afla. <\/span><\/p>\n

Chiar \u0219i a\u0219a, \u00ee\u021bi recomand\u0103m s\u0103 discu\u021bi aceste aspecte \u0219i cu firma de contabilitate ce se ocup\u0103 de afacerea ta, tocmai pentru a verifica dac\u0103 procedurile fiscale \u0219i declarative sunt \u00eendeplinite.<\/span><\/p>\n

\u00cen cazul serviciilor de promovare prin Google AdWords<\/a> \u0219i Facebook Ads<\/a>, \u00eencerc\u0103m s\u0103 simplific\u0103m c\u00e2t mai mult acest proces \u0219i venim \u00een ajutorul clien\u021bilor no\u0219tri oferind posibilitatea de a \u00eencasa \u0219i aloca bugetele de publicitate,\u00a0factura fiscal\u0103 venind din partea noastr\u0103.<\/p>\n

\n

Dac\u0103 e\u0219ti pl\u0103titor de TVA:<\/b><\/span><\/p>\n

\n

Aici lucrurile sunt destul de simple. Nu exist\u0103 proceduri fiscale suplimentare fa\u021b\u0103 de cele pe care le faci \u00een mod normal. C\u00e2t\u0103 vreme ai datele corect introduse \u00een conturile de publicitate, codul CIF este la locul lui pe facturile emise, nu trebuie s\u0103\u00a0\u00ee\u021bi faci griji. Tot ce trebuie s\u0103 faci este s\u0103 ob\u021bii factura de la furnizorul de servicii de publicitate (Google, Facebook, etc.) \u0219i\u00a0apoi, contabilul s\u0103 o \u00eenregistreze corespunz\u0103tor \u0219i s\u0103 depun\u0103 declara\u021biile necesare. <\/span><\/p>\n

\u021aine cont de faptul c\u0103 aceste pl\u0103\u021bi se fac c\u0103tre Irlanda, iar datorit\u0103 acestor opera\u021biuni intracomunitare, apare \u0219i Declara\u021bia 390 (Declara\u0163ie recapitulativ\u0103 privind livr\u0103rile\/achizi\u0163iile\/prest\u0103rile intracomunitar), ce se depune doar \u00een lunile \u00een care exist\u0103 opera\u021biuni de acest fel.<\/span><\/p>\n

PE SCURT:<\/b><\/span><\/p>\n

1.\u00a0Ai grij\u0103 ca datele fiscale din contul de publicitate s\u0103 fie valide (Denumire Firm\u0103, Adres\u0103, CIF, etc.);<\/span><\/p>\n

2. Trebuie s\u0103\u00a0\u00eenregistrezi corespunzator \u00een contabilitate factura emis\u0103* de furnizorul de publicitate;<\/span><\/p>\n

3.\u00a0S\u0103 depui Declara\u021bia 390 \u00een lunile \u00een care exist\u0103 opera\u021biuni intracomunitare;<\/span><\/p>\n

\n

Dac\u0103 NU e\u0219ti pl\u0103titor de TVA:\u00a0<\/b><\/span><\/p>\n

\n

Aici se complic\u0103 lucrurile datorit\u0103 procedurilor de taxare invers\u0103\u00a0\u0219i a obliga\u021biei tale, ca beneficiar al serviciilor de publicitate online, s\u0103 colectezi \u0219i s\u0103 pl\u0103te\u0219ti la stat TVA-ul corespunz\u0103tor acelor servicii. \u00cen majoritatea cazurilor, pl\u0103\u021bile c\u0103tre Facebook sau Google ajung \u00een Irlanda, iar facturile emise de ace\u0219ti furnizori \u0219i scoase din plaformele de publicitate nu con\u021bin TVA.\u00a0<\/span><\/p>\n

Furnizorul este obligat se men\u021bioneze pe factur\u0103 taxarea invers\u0103\u00a0(acolo unde se aplic\u0103), lucru care se \u00eent\u00e2mpl\u0103\u00a0\u00een cazul facturilor de la Google \u0219i Facebook, iar TVA-ul aferent trebuie calculat \u0219i pl\u0103tit de beneficiar.<\/span><\/p>\n

Chiar dac\u0103\u00a0firma ta nu este pl\u0103titoare de TVA \u00een mod normal, o s\u0103 ai nevoie de un cod de TVA special pentru achizi\u021bii intracomunitare pe care s\u0103\u00a0\u00eel folose\u0219ti pentru furnizorii de servicii de publicitate \u0219i, implicit, s\u0103 te \u00eenscrii \u00een sistemul VIES. <\/span><\/p>\n

Ob\u021binerea codului simplificat de TVA pentru pl\u0103\u021bile intracomunitare \u0219i \u00eenscrierea \u00een VIES nu dureaz\u0103 foarte mult, dar tot sunt c\u00e2teva drumuri de f\u0103cut. Solicitarea CIF-ului pentru pl\u0103\u021bile intracomunitare implic\u0103\u00a0\u00eenscrierea automata \u00een sistemul VIES. \u00cen cazul firmelor nepl\u0103titoare de TVA, acest cod nu presupune doar ad\u0103ugarea prefixului RO \u00een fa\u021ba CUI-ului, ci un num\u0103r total diferit, ce poate fi utilizat numai pentru pl\u0103\u021bile intracomunitare. Pe acesta din urm\u0103 trebuie s\u0103 \u00eel folose\u0219ti \u00een platformele furnizorilor de publicitate (Google, Facebook, etc.), acolo unde este cerut un num\u0103r de TVA (CIF).<\/span><\/p>\n

Verific\u0103 aici dac\u0103 e\u0219ti \u00eenregistrat \u00een sistemul VIES: http:\/\/ec.europa.eu\/taxation_customs\/vies\/?locale=ro<\/a><\/span><\/p>\n

Odat\u0103\u00a0\u00eenregistrate \u00een contabiliate aceste facturi, trebuie calculat \u0219i eviden\u021biat TVA-ul aferent facturilor ce se supun tax\u0103rii inverse, c\u00e2t \u0219i pl\u0103tit c\u0103tre stat p\u00e2n\u0103 la data de 25 a lunii pentru facturile \u00eenregistrate cu o lun\u0103\u00a0\u00eenainte.\u00a0<\/span><\/p>\n

Cu aceste calcule suplimentare \u0219i eviden\u021bierea \u00een contabilitatea a TVA-ului, trebuie s\u0103 ai depuse \u00eenc\u0103 dou\u0103 formulare (301 \u0219i 390) pentru lunile \u00een care exist\u0103 achizi\u021bii de servicii intracomunitare. Dac\u0103\u00a0\u00eentr-o lun\u0103 nu ai avut astfel de opera\u021biuni, declara\u021biile 301 (Decont special de tax\u0103 pe valoarea ad\u0103ugat\u0103) \u0219i 390 (Declara\u0163ie recapitulativ\u0103 privind livr\u0103rile\/achizi\u0163iile\/prest\u0103rile intracomunitar) nu se depun pentru\u00a0luna respectiv\u0103.\u00a0<\/span><\/p>\n

\n

NOU! \u00cencep\u00e2nd cu anul 2018, utilizarea unui cod special de TVA te oblig\u0103 s\u0103 respec\u021bi \u0219i\u00a0plata defalcat\u0103 a TVA-ului (Split TVA) pentru to\u021bi furnizorii t\u0103i din \u021bar\u0103 ce se afl\u0103 \u00een acest sistem. <\/span><\/strong>Mai multe informa\u021b<\/span>ii despre obliga\u021biile pe care le ai dup\u0103 ce ob\u021bii CIF-ul pentru pl\u0103\u021bi intracomunitare \u0219i plata defalcat\u0103\u00a0a TVA-ului g\u0103se\u0219ti\u00a0\u00een articolul scris de\u00a0ETIC Expert: Obliga\u021bii Split TVA 2018<\/a><\/span><\/p>\n<\/blockquote>\n

PE SCURT:<\/b><\/span><\/p>\n

1.\u00a0Trebuie s\u0103 ob\u021bii \u0219i s\u0103 folose\u0219ti un num\u0103r de TVA specific pl\u0103\u021bilor intracomunitare;<\/span><\/p>\n

2.\u00a0Ai grij\u0103 ca datele fiscale din contul de publicitate s\u0103 fie valide (Denumire Firm\u0103, Adres\u0103, Cod de TVA Intracomunitar<\/strong>, etc.);<\/span><\/p>\n

3. Trebuie s\u0103\u00a0\u00eenregistrezi corespunzator \u00een contabilitate factura emis\u0103* de furnizorul de publicitate;<\/p>\n

4.\u00a0S\u0103 calculezi TVA-ul aferent facturilor de publicitate emise de furnizorii nereziden\u021bi \u0219i s\u0103 depui declara\u021biile 301 \u0219i 390 \u00een lunile \u00een care exist\u0103 opera\u021biuni intracomunitare;<\/span><\/p>\n

5.\u00a0Sa achi\u021bi c\u0103tre stat TVA-ul calculat p\u00e2n\u0103 pe data de 25 a lunii;<\/span><\/p>\n

\n
\n

ATENTIE! Google nu mai permite crearea conturilor AdWords \u00een regim personal. \u00cen teorie, nu po\u021bi utiliza platforma Google AdWords \u00een Rom\u00e2nia f\u0103r\u0103 a avea o o firm\u0103 pl\u0103titoare de TVA \u00eenscris\u0103\u00a0\u00een VIES sau f\u0103r\u0103 a ob\u021bine num\u0103rul de TVA intracomunitar (acolo unde firma este nepl\u0103titoare de TVA).<\/span><\/p>\n<\/blockquote>\n

* In functie de metoda de plata si de pragurile de buget setate initial, facturile o sa le gasesti in sectiunile dedicate ale conturilor de publicitate utilizate si vei fi notificat prin email de catre furnizor.<\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Dac\u0103 te folose\u0219ti de platformele de promovare renumite (precum Google AdWords sau Facebook Ads) pentru a face publicitate afacerii tale, trebuie s\u0103 ai \u00een vedere c\u00e2teva aspecte fiscale \u0219i declarative. Noi ne-am consultat cu partenerul nostru \u00een materie de fiscalitate ETIC Expert, iar cu ajutorul doamnei expert contabil Adela BARBAT […]<\/p>\n","protected":false},"author":1,"featured_media":4337,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_links_to":"","_links_to_type":0},"categories":[9,6],"tags":[440,441,439,438],"yoast_head":"\nObligatii Fiscale si Declarative daca iti faci Publicitate Online - Webecom.ro<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.webecom.ro\/blog\/obligatii-fiscale-si-declarative-publicitate-online\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obliga\u021bii Fiscale \u0219i Declarative dac\u0103 faci Publicitate Online\" \/>\n<meta property=\"og:description\" content=\"Dac\u0103 te folose\u0219ti de platformele de promovare renumite (precum Google AdWords sau Facebook Ads) pentru a face publicitate afacerii tale, trebuie s\u0103 ai \u00een vedere c\u00e2teva aspecte fiscale \u0219i declarative.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.webecom.ro\/blog\/obligatii-fiscale-si-declarative-publicitate-online\/\" \/>\n<meta property=\"og:site_name\" content=\"Webecom.ro\" \/>\n<meta property=\"article:published_time\" content=\"2018-03-01T17:02:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-07-19T10:43:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.webecom.ro\/blog\/wp-content\/uploads\/2018\/03\/fb-obligatii-fiscale-v2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Webecom\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"Webecom\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minute\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Obligatii Fiscale si Declarative daca iti faci Publicitate Online - 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