{"id":199457,"date":"2023-03-30T10:29:00","date_gmt":"2023-03-30T08:29:00","guid":{"rendered":"https:\/\/www.asd-int.com\/mini_blog\/belgia-parlamentul-a-adoptat-legea-care-vizeaza-modernizarea-lantului-tva\/"},"modified":"2025-11-04T10:34:12","modified_gmt":"2025-11-04T09:34:12","slug":"belgia-parlamentul-a-adoptat-legea-care-vizeaza-modernizarea-lantului-tva","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/ro\/belgia-parlamentul-a-adoptat-legea-care-vizeaza-modernizarea-lantului-tva\/","title":{"rendered":"Belgia: Parlamentul a adoptat legea \u201ecare vizeaz\u0103 modernizarea lan\u021bului TVA\u201d"},"content":{"rendered":"\n<p>La 2 martie 2023, <strong>Parlamentul belgian a adoptat proiectul de lege<\/strong> \u201ecare vizeaz\u0103 modernizarea lan\u021bului TVA \u0219i perceperea crean\u021belor fiscale \u0219i ne-fiscale \u00een cadrul SPF Finan\u021be\u201d.<br\/><br\/><strong>Acesta con\u021bine mai multe reforme majore<\/strong> care afecteaz\u0103 regulile de procedur\u0103, rambursare \u0219i declara\u021bii de TVA. <br\/><br\/>Mai jos, ve\u021bi g\u0103si un scurt rezumat al principalelor modific\u0103ri:<\/p>\n\n<ol class=\"wp-block-list\">\n<li><em>Nou termen de depunere a declara\u021biilor de TVA trimestriale.<\/em><br\/><br\/>Data limit\u0103 de depunere a declara\u021biilor trimestriale din 2024 va fi <strong>prelungit\u0103 cu cinci zile<\/strong> (ziua 25 a lunii urm\u0103toare perioadei de declarare \u00een loc de 20).<br\/><br\/>Pentru declaratorii lunari, data limit\u0103 de depunere va r\u0103m\u00e2ne neschimbat\u0103 (ziua 20 a lunii urm\u0103toare perioadei de declarare).<br\/><\/li>\n\n\n\n<li><em>Suprimarea contului curent de TVA pentru a simplifica gestionarea ramburs\u0103rilor de TVA.<\/em><br\/><br\/>Contul curent de TVA (accesibil prin \u201eMyMinfin\u201d) permite <strong>gestionarea pl\u0103\u021bilor datoriilor de TVA<\/strong> \u0219i ramburs\u0103rile creditelor de TVA. <br\/><br\/>Acest cont va disp\u0103rea \u00eencep\u00e2nd cu 2024 \u0219i va fi <strong>\u00eenlocuit cu un nou instrument: \u201eCont de provizioane T.V.A.\u201d<\/strong>. Persoana impozabil\u0103 identificat\u0103 cu TVA belgian va putea solicita direct rambursarea creditelor de TVA f\u0103r\u0103 cerere formal\u0103 c\u0103tre administra\u021bie (ceea ce nu este cazul \u00een prezent).<br\/><\/li>\n\n\n\n<li><em>Nou\u0103 procedur\u0103 de rambursare a creditului de TVA.<\/em><br\/><br\/>Persoanele impozabile identificate cu TVA belgian care depun declara\u021bii de TVA lunar vor putea <strong>pretinde rambursarea lunar\u0103 a TVA<\/strong> (\u00een loc de trimestrial, a\u0219a cum este \u00een prezent). <br\/><br\/>Cu toate acestea, rambursarea lunar\u0103 a TVA va viza doar declara\u021bia de TVA periodic\u0103 \u00een cauz\u0103 (\u0219i nu cumulul perioadelor anterioare). Rambursarea creditelor de TVA acumulate va trebui solicitat\u0103 separat printr-o procedur\u0103 care va fi stabilit\u0103 ulterior prin decret regal. <br\/><br\/><em>Aten\u021bie<\/em>: rambursarea TVA nu va fi acordat\u0103 dac\u0103 o declara\u021bie de TVA a fost depus\u0103 cu \u00eent\u00e2rziere \u00een ultimele \u0219ase luni.<br\/><\/li>\n\n\n\n<li><em>Propunere de declara\u021bie de TVA substitutiv\u0103.<\/em><br\/><br\/>\u00cencep\u00e2nd cu 2024, persoanele impozabile care nu depun declara\u021bia sau o depun cu \u00eent\u00e2rziere (trei luni dup\u0103 data limit\u0103 de depunere) vor primi o <strong>propunere automat\u0103 de declara\u021bie de TVA<\/strong>, suma de TVA de plat\u0103 se va baza pe cea mai mare sum\u0103 de plat\u0103 din ultimele dou\u0103sprezece luni (cu un minim de 2.100 euro). Contribuabilul va putea contesta aceast\u0103 decizie.<br\/><\/li>\n\n\n\n<li><em>Termen de r\u0103spuns c\u0103tre administra\u021bie \u00een caz de cerere de informa\u021bii.<\/em><br\/><br\/>\u00cencep\u00e2nd cu 2024, termenul legal pentru a r\u0103spunde la o cerere de informa\u021bii din partea administra\u021biei va fi de 30 de zile.<br\/><br\/>Acest termen de o lun\u0103 va fi redus la zece zile \u00een dou\u0103 cazuri:\n<ul class=\"wp-block-list\">\n<li>drepturile Trezoreriei sunt \u00een pericol;<\/li>\n\n\n\n<li>cererea se \u00eencadreaz\u0103 \u00een contextul unei cereri de rambursare a creditului de TVA.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n<p>Dac\u0103 dori\u021bi s\u0103 afla\u021bi mai multe despre acest subiect, <a href=\"https:\/\/www.asd-int.com\/ro\/contact\/\">nu ezita\u021bi s\u0103 contacta\u021bi exper\u021bii no\u0219tri<\/a>.<\/p>\n\n<p>Surs\u0103: <a href=\"https:\/\/www.ejustice.just.fgov.be\/cgi\/article_body.pl?language=fr&amp;caller=summary&amp;pub_date=23-03-23&amp;numac=2023041020\" target=\"_blank\" rel=\"noreferrer noopener\">www.ejustice.just.fgov.be<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La 2 martie 2023, Parlamentul belgian a adoptat proiectul de lege \u201ecare vizeaz\u0103 modernizarea lan\u021bului TVA \u0219i perceperea crean\u021belor fiscale \u0219i ne-fiscale \u00een cadrul SPF&#8230;<\/p>\n","protected":false},"author":36,"featured_media":164549,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3489],"tags":[4843],"pays":[1118],"class_list":["post-199457","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-tva-ro","tag-lant-tva","pays-belgique-ro"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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