{"id":4136,"date":"2016-02-24T21:01:55","date_gmt":"2016-02-24T20:01:55","guid":{"rendered":"https:\/\/dvs-europe.eu\/2016\/02\/24\/preturi-de-transfer-obligatie-de-raportare-din-01-01-2016\/"},"modified":"2016-02-24T21:01:55","modified_gmt":"2016-02-24T20:01:55","slug":"preturi-de-transfer-obligatie-de-raportare-din-01-01-2016","status":"publish","type":"post","link":"https:\/\/dvs-europe.eu\/en\/2016\/02\/24\/preturi-de-transfer-obligatie-de-raportare-din-01-01-2016\/","title":{"rendered":"Preturi de transfer: obligatie de raportare din 01.01.2016"},"content":{"rendered":"<p>O data cu publicarea ordinului Ministrului de Finante 442 din 22 ianuarie 2016 au fost specificate termenele si conditiile referitoare la obligatia de raportare a preturilor de transfer intre entitatile afiliate.<\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\"><span>Partile obligate: contributable seas<\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Ordinul in prima instant vizeaza contribuabilii mari, societati romanesti affiliate cu societati straine, care au obligatia de a prezenta organelor romanesti de control documentele care atesta preturile de transfer intra-grup.<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Aceasta categorie include societatile care vor atinge unul din urmatorii parametrii (suma anuala totala si fara TVA), cu referire la relatiile intra-grup:<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">&#8211; 200,000 euro pentru interese financiare incasate \/platit;<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">-250,000 euro pentru prestari de servicii oferite sau primate;  <\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">-350,000 euro pentru tranzactii de achizitie\/vanzare de bunuri coporale si necorporale;<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Pentru contribuabili identificati ca contribuabili mari ordinul prevede <b>obligatia depunerii documentatiei necesare pana la data limita a depunerii declaratiei de impozit pe profit pentru fiecare an (25 martie).<\/b><\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">In urma unei inspectii fiscale, societatea este obligata sa prezinte documentele pentru preturile de transfer raportate in termen de 10 zile de la solicitare.<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\"><span><b>Obligated parties: contributor mici<\/b><\/span><\/span><\/span><\/p>\n<p><a name=\"_GoBack\"><\/a> <span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Pentru ceilalti contribuabili care au legaturi cu firme straine, ordinul prevede obligatia de pregatire a documentatiei pentu preturile de transfer mai usoara si numai in cazul in care atinge unul din urmatoarele praguri de valori(suma anuala si tara TVA), doar cu referire la raporturi intra-grup:<\/span><\/span><\/p>\n<p align=\"JUSTIFY\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">&#8211; 50,000 euro \u00een cazul dob\u00e2nzilor \u00eencasate\/pl\u0103tite pentru serviciile financiare;<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">-50,000 euro pentru prestari de servicii oferite sau primate;<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">-100,000 euro pentru tranzactii de achizitie\/vanzare de bunuri coporale si necorporale;<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Pentru societatile identificate ca mici contribuabili , ordinul prevede obligatia de a depunde documentele intre 30 si 60 de zile de la solicitare cu posibilitatea prelungirii o singura data cu inca 30 zile calendaristice.<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Pregatirea documentatiei care atesta modul de stabilire a preturilor de transfer va fi o chestiune de discutie ulterioara.<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Avand in vedere termenele foarte scurte de raportare a documentelor si deosebit de complexe, recomandam clientilor nostrii necesitatea de initiere din timp a pregatiii documentelor.<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"font-size: medium;\">Ramanem available pentru clarificari.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O data cu publicarea ordinului Ministrului de Finante 442 din 22 ianuarie 2016 au fost specificate termenele si conditiile referitoare la obligatia de raportare a preturilor de transfer intre entitatile afiliate. Partile obligate: contributable seas Ordinul in prima instant vizeaza contribuabilii mari, societati romanesti affiliate cu societati straine, care au obligatia de a prezenta organelor [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-4136","post","type-post","status-publish","format-standard","hentry","category-news-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Preturi de transfer: obligatie de raportare din 01.01.2016<\/title>\n<meta name=\"description\" content=\"O data cu publicarea ordinului Ministrului de Finante 442 din 22 ianuarie 2016 au fost specificate termenele si conditiile referitoare la obligatia de raportare a preturilor de transfer intre entitatile afiliate.\" \/>\n<meta name=\"robots\" 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