{"id":199273,"date":"2025-10-31T14:15:49","date_gmt":"2025-10-31T13:15:49","guid":{"rendered":"https:\/\/www.asd-int.com\/mini_blog\/cehia-facturile-neplatite-trebuie-sa-faca-obiectul-unui-ajustari-de-deducere\/"},"modified":"2025-11-03T08:52:38","modified_gmt":"2025-11-03T07:52:38","slug":"cehia-facturile-neplatite-trebuie-sa-faca-obiectul-unui-ajustari-de-deducere","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/ro\/cehia-facturile-neplatite-trebuie-sa-faca-obiectul-unui-ajustari-de-deducere\/","title":{"rendered":"Cehia: Facturile nepl\u0103tite trebuie s\u0103 fac\u0103 obiectul unui ajust\u0103ri de deducere"},"content":{"rendered":"\n<p>De la 1 ianuarie 2025, o modificare a Legii privind taxa pe valoarea ad\u0103ugat\u0103 (TVA) a intrat \u00een vigoare, <strong>introduc\u00e2nd totodat\u0103 o nou\u0103 regul\u0103 referitoare la deducerea TVA pentru facturile nepl\u0103tite<\/strong>.<\/p>\n\n<p>Conform noii reguli, <strong>\u00eentreprinderile trebuie acum s\u0103 restituie deducerea TVA<\/strong> solicitat\u0103 anterior dac\u0103 factura \u00een cauz\u0103 r\u0103m\u00e2ne nepl\u0103tit\u0103 timp de peste \u0219ase luni de la data scaden\u021bei.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Concret, cum func\u021bioneaz\u0103 aceasta?<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 o crean\u021b\u0103 legat\u0103 de o livrare impozabil\u0103 nu este pl\u0103tit\u0103 integral p\u00e2n\u0103 \u00een ultima zi a celei de-a \u0219asea luni urm\u0103toare scaden\u021bei sale,<\/li>\n\n\n\n<li>Debitorul (cump\u0103r\u0103torul) trebuie s\u0103 reduc\u0103 deducerea TVA cu valoarea nepl\u0103tit\u0103,<\/li>\n\n\n\n<li>\u0218i aceasta, pentru perioada fiscal\u0103 corespunz\u0103toare acelei ultime zile.<\/li>\n<\/ul>\n\n<p><strong>Aceast\u0103 obliga\u021bie se aplic\u0103 doar deducerilor TVA n\u0103scute \u00eencep\u00e2nd cu 1 ianuarie 2025<\/strong>, adic\u0103 livr\u0103rile de bunuri sau prest\u0103rile de servicii efectuate dup\u0103 aceast\u0103 dat\u0103.<\/p>\n\n<p>Scaden\u021ba unei facturi rezult\u0103 din contract, din condi\u021biile generale de v\u00e2nzare sau din orice alt acord \u00eentre p\u0103r\u021bi. Corec\u021bia deducerii se aplic\u0103 doar la partea neachitat\u0103 a facturii. \u00cen cazul unei pl\u0103\u021bi ulterioare, debitorul poate restabili deducerea TVA.<\/p>\n\n<p>Not\u0103: aceast\u0103 regul\u0103 nu se aplic\u0103 opera\u021biunilor care intr\u0103 sub regimul de taxare invers\u0103.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Care este calendarul de implementare?<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>\u00centreprinderi \u00een regim lunar:<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Prima corec\u021bie a trebuit efectuat\u0103 \u00een <strong>iulie 2025<\/strong>.<\/li>\n\n\n\n<li>Se refer\u0103 la crean\u021bele <strong>scadente \u00een ianuarie<\/strong> \u0219i \u00eenc\u0103 <strong>nepl\u0103tite la 31 iulie<\/strong>.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\"><strong>\u00centreprinderi \u00een regim trimestrial:<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Prima corec\u021bie se aplic\u0103 \u00een <strong>trimestrul al treilea al anului 2025<\/strong>.<\/li>\n\n\n\n<li>Se refer\u0103 la crean\u021bele <strong>scadente de peste \u0219ase luni<\/strong> \u0219i <strong>nepl\u0103tite la 30 septembrie<\/strong>.<\/li>\n<\/ul>\n\n<p>Administra\u021bia fiscal\u0103 a publicat o interpretare oficial\u0103 care clarific\u0103 modalit\u0103\u021bile de aplicare a acestei noi dispozi\u021bii.<\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-m32dn\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-m32dn \"><div class=\"eb-notice-wrapper eb-notice-m32dn\" data-id=\"eb-notice-m32dn\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">Ave\u021bi nevoie de informa\u021bii?<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Dac\u0103 dori\u021bi s\u0103 afla\u021bi mai multe despre impactul acestor modific\u0103ri ale legii TVA \u00een Republica Ceh\u0103 asupra companiei dumneavoastr\u0103, <a href=\"https:\/\/www.asd-int.com\/ro\/contact\/\">nu ezita\u021bi s\u0103 contacta\u021bi exper\u021bii ASD Group<\/a>. Ace\u0219tia v\u0103 pot sprijini \u00een \u00een\u021belegerea \u0219i implementarea acestor noi obliga\u021bii.<\/div><\/div><\/div><\/div><\/div><br>\n\n<p>Surs\u0103: <a href=\"https:\/\/www.psp.cz\/sqw\/historie.sqw?o=9&amp;t=726\" target=\"_blank\" rel=\"noreferrer noopener\">Parlamentul Republicii Cehe<\/a> (\u00een ceh\u0103)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>De la 1 ianuarie 2025, o modificare a Legii privind taxa pe valoarea ad\u0103ugat\u0103 (TVA) a intrat \u00een vigoare, introduc\u00e2nd totodat\u0103 o nou\u0103 regul\u0103 referitoare&#8230;<\/p>\n","protected":false},"author":36,"featured_media":199267,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3684],"tags":[4816,4715,3490],"pays":[1135],"class_list":["post-199273","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-servicii-fiscale","tag-facturare","tag-obligatii-fiscale","tag-tva-ro","pays-republiquetcheque-ro"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cehia: TVA \u0219i facturi neachitate \u2013 Noua regul\u0103 2025 | ASD<\/title>\n<meta name=\"description\" content=\"\u00cencep\u00e2nd cu 1 ianuarie 2025, companiile din Cehia trebuie s\u0103 ajusteze deducerea TVA pentru facturile neachitate de mai mult de \u0219ase luni.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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