Alin Negrescu

Senior Manager, Indirect Taxation Services

28 februarie 2014


Modificri recente ale
legislaiei fiscale dintr-o
perspectiv practic

TVA


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.
Agenda
1. Refacturarea asigurrii n cazul serviciilor de leasing (implementarea
C-224/11 BGZ Leasing sp. Z.o.o.)
2. Ajustarea TVA bunuri pierdute, distruse, furate
3. Rambursarea TVA ctre nerezideni
4. Tranzacii ntre 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 asigurrii n 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 cnd locatorul asigur el nsui bunurile care fac
obiectul unui contract de leasing, refacturarea ctre
locatar a costului exact al asigurrii reprezint o
operaiune de asigurare, scutit de TVA fr drept de
deducere.
Tratament
nainte de
implementarea
BGZ Leasing
operaiune
auxiliar prestrii
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 asigurrii n cazul serviciilor de leasing
(implementarea C-224/11 BGZ Leasing sp. Z.o.o.) 2/4
ASPECTE / CONDIII PENTRU APLICAREA SCUTIRII
CONFORM C-224/11 BGZ LEASING
locatorul
refactureaz costul
exact al asigurrii
preul este stabilit
separat pentru
serviciile de
asigurare
facturarea este
distinct (nu
neaprat o factur
separat)
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 asigurrii n cazul serviciilor de leasing
(implementarea C-224/11 BGZ Leasing sp. Z.o.o.) 3/4
posibil impact asupra
pro-ratei
IMPLICAII C-224/11 BGZ LEASING
operaiuni care dau drept de deducere
operaiuni care
dau drept de
deducere
operaiuni care NU dau
drept
de deducere
costuri reduse pentru
anumite tipuri de clieni:
-persoane neimpozabile / fizice
-persoane fr drept (integral) de deducere a TVA
optimizare n materie de cash-flow att pentru locatori ct i pentru locatari
dac asigurarea este
accesorie serviciilor de
leasing (n sensul pro-
ratei)
exclus din
calcul pro-rat
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 asigurrii n cazul serviciilor de leasing
(implementarea C-224/11 BGZ Leasing sp. Z.o.o.) 4/4
Refacturarea costului exact al asigurrii ealonat n timp.
ASPECTE DE ANALIZAT
Ce se ntmpla cu diferenele de curs valutar aferente costului asigurrii?
Aplicare pro-rata vs. Alocare direct
LOCATOR

Cost asigurare: EUR 1500
F/x: 4.45 RON/EUR
LOCATAR

Rat asigurare: EUR 150
F/x: 4.85 RON/EUR
Refacturare ealonat
Este aplicabil 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








CALAMITI
NATURALE SAU
CAUZE DE
FOR
MAJOR

BUNURI FURATE,
PIERDUTE, DISTRUSE
NU SE AJUSTEAZ
TVA

DEMONSTRATE N
MOD
CORESPUNZTOR

BUNURI FURATE,
PIERDUTE, DISTRUSE
NU SE AJUSTEAZ
TVA
HOTRRE
JUDECTOREASC
DEFINITIV
(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 proporionalitii, organele fiscale nu pot
solicita persoanei impozabile mai mult dect ceea ce este necesar pentru dovedirea
pierderii/distrugerii/furtului bunului, astfel nct sarcina persoanei impozabile s nu
devin practic imposibil sau extrem de dificil.

organele de inspecie
fiscal
nu consider suficiente
dovezile furnizate de
ctre persoana
impozabil
AJUSTARE TVA
Dac
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 ctre nerezideni Directiva 9/2008


persoane impozabile
nestabilite n
Romnia,
nenregistrate i
care nu sunt
obligate s se
nregistreze n
scopuri de TVA n
Romnia
rambursare TVA
aferente
importurilor i
achiziiilor de
bunuri / servicii
efectuate n
Romnia
achitarea
contravalorii
achiziiilor
respective

Important: facturile emise n perioada 2009 2013 care nu au fost achitate total
/ parial pn la data solicitrii rambursrii TVA, pot fi cuprinse ntr-o nou cerere
de rambursare care trebuie depus pn la data de 30 septembrie 2014, fr a
mai fi necesar dovada achitrii 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.

Tranzacii ntre persoane afiliate


Furnizor Afiliat
Tranzacie
TVA
Ajustare TVA
Pre < Valoarea de pia
Beneficiarul nu are drept de
deducere integral
Pre < Valoarea de pia
Furnizorul nu are drept de
deducere integral
Tranzacie scutit fr drept de
deducere
Pre > Valoarea de pia
Furnizorul nu are drept complet
de deducere a TVA
ntotdeauna una dintre pri 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.
ntrebri






11
2014 KPMG Romania S.R.L., a Romanian limited
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).
Mulumesc !

Alin Negrescu
Senior Manager Indirect
Taxation, KPMG