{"id":8546,"date":"2024-05-16T11:39:10","date_gmt":"2024-05-16T09:39:10","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=8546"},"modified":"2024-05-16T11:39:11","modified_gmt":"2024-05-16T09:39:11","slug":"modificari-la-formularul-300-decont-de-taxa-pe-valoarea-adaugata","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/modificari-la-formularul-300-decont-de-taxa-pe-valoarea-adaugata\/","title":{"rendered":"Modific\u0103ri la formularul 300 \u2013 \u201eDecont de tax\u0103 pe valoarea ad\u0103ugat\u0103\u201d"},"content":{"rendered":"\n<p>\u00cen <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/282718\" target=\"_blank\" rel=\"noopener\">Monitorul Oficial nr. 448 din 15 mai 2024<\/a>, a fost publicat\u00a0<strong><em>OPANAF nr. 888\/2024<\/em><\/strong>, act normativ prin care se modific\u0103 OPANAF nr. 1.253\/2021 pentru aprobarea modelului \u0219i con\u021binutului formularului (300) \u201eDecont de tax\u0103 pe valoarea ad\u0103ugat\u0103\u201d. ANAF men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103, prin art.III, pct.46 din\u00a0<em>Legea nr. 296\/2023 privind unele m\u0103suri fiscal-bugetare pentru asigurarea sustenabilit\u0103\u021bii financiare a Rom\u00e2niei pe termen lung<\/em>, publicat\u0103 \u00een Monitorul Oficial nr. 977 din 27 octombrie 2023, \u00eencep\u00e2nd cu data de 1 ianuarie 2024, a fost eliminat\u0103 scutirea de TVA pentru opera\u021biunile prev\u0103zute la\u00a0<em>art. 294 alin. (5) lit. a) \u0219i b) din Legea nr. 227\/2015 privind Codul fiscal<\/em>, efectuate c\u0103tre unit\u0103\u021bi spitalice\u0219ti din re\u021beaua de stat, r\u0103m\u00e2n\u00e2nd \u00een vigoare doar scutirea de TVA prin restituire c\u0103tre entit\u0103\u021bile nonprofit.<\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een<\/span>\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/modificari-la-formularul-300-decont-de-taxa-pe-valoarea-adaugata-s20632\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 448 din 15 mai 2024, a fost publicat\u00a0OPANAF nr. 888\/2024, act normativ prin care se modific\u0103 OPANAF nr. 1.253\/2021 pentru aprobarea modelului \u0219i con\u021binutului formularului (300) \u201eDecont de tax\u0103 pe valoarea [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8547,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/8546","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/comments?post=8546"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/8546\/revisions"}],"predecessor-version":[{"id":8548,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/8546\/revisions\/8548"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/8547"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=8546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=8546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=8546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}