{"id":120086,"date":"2022-01-31T10:37:29","date_gmt":"2022-01-31T09:37:29","guid":{"rendered":"https:\/\/www.asd-int.com\/cum-functioneaza-reprezentarea-fiscala\/"},"modified":"2024-07-01T16:13:52","modified_gmt":"2024-07-01T14:13:52","slug":"cum-functioneaza-reprezentarea-fiscala","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/ro\/cum-functioneaza-reprezentarea-fiscala\/","title":{"rendered":"Cum func\u021bioneaz\u0103 reprezentarea fiscal\u0103?"},"content":{"rendered":"<p>Obliga\u021bie legal\u0103 sau op\u021biune eficient\u0103 \u0219i economic\u0103, reprezentantul fiscal este un instrument esen\u021bial pentru \u00eentreprinderile pl\u0103titoare de TVA \u00een UE.<!--more--><\/p>\n\n<p>\u00centreprinderile stabilite \u00een afara Uniunii Europene trebuie s\u0103 solicite un num\u0103r individual de identificare \u00een scopuri de TVA \u0219i s\u0103 depun\u0103 declara\u021bii periodice de TVA \u00een \u021b\u0103rile UE \u00een care sunt pl\u0103titoare de tax\u0103 pe valoarea ad\u0103ugat\u0103 (TVA).<\/p>\n\n<p>Acesta este motivul pentru care, \u00een mai multe state membre, reprezentarea fiscal\u0103 este o obliga\u021bie legal\u0103 impus\u0103 tuturor \u00eentreprinderilor stabilite \u00een afara teritoriului UE care desf\u0103\u0219oar\u0103 tranzac\u021bii taxabile pe teritoriul lor.<\/p>\n\n<p>V\u0103 rug\u0103m s\u0103 re\u021bine\u021bi c\u0103 informa\u021biile furnizate mai jos prezint\u0103 doar caracter general. Pentru informa\u021bii specifice statelor membre, <a href=\"https:\/\/www.asd-int.com\/ro\/contact\/\">contacta\u021bi<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Ce este reprezentarea fiscal\u0103?<\/strong><\/h2>\n\n<p><strong>Reprezentarea fiscal\u0103 este o obliga\u021bie legal\u0103 impus\u0103 de autorit\u0103\u021bile fiscale ale anumitor \u021b\u0103ri europene societ\u0103\u021bilor str\u0103ine care au re\u0219edin\u021ba \u00een afara Uniunii Europene<\/strong>, \u00eentr-o \u021bar\u0103 care nu are \u00eencheiat\u0103 nicio clauz\u0103 de asisten\u021b\u0103 reciproc\u0103 pentru recuperarea datoriilor fiscale, \u0219i care desf\u0103\u0219oar\u0103, pe teritoriul respectiv al UE, opera\u021biuni pentru care sunt obligate s\u0103 pl\u0103teasc\u0103 TVA.<\/p>\n\n<p>Apelarea la reprezentarea fiscal\u0103 ofer\u0103 multe avantaje. Dup\u0103 cum s-a explicat, \u00een anumite state membre aceasta este o obliga\u021bie \u0219i totodat\u0103 o alternativ\u0103 simpl\u0103 \u0219i economic\u0103 de extindere pe noi pie\u021be din Uniunea European\u0103.<\/p>\n\n<p>\u00centr-adev\u0103r, recurg\u00e2nd la reprezentarea fiscal\u0103, \u00eentreprinderile stabilite \u00een afara UE care efectueaz\u0103 circula\u021bia m\u0103rfurilor pe pie\u021bele europene vor putea face acest lucru f\u0103r\u0103 a \u00eenfiin\u021ba o filial\u0103 sau o entitate stabilit\u0103 pe teritoriul european. Astfel, nu este nevoie s\u0103 se asigure spa\u021bii fizice \u0219i\/sau angaja\u021bi la fa\u021ba locului, ceea ce face posibil\u0103 evitarea costurilor \u0219i a constr\u00e2ngerilor legate de \u00eenfiin\u021bare.<\/p>\n\n<p>\u00cen plus, \u00eentreprinderile care apeleaz\u0103 la un reprezentant fiscal \u0219i care nu sunt considerate a fi stabilite \u00een Europa nu vor fi supuse impozitului pe venit \u00een statul membru \u00een care au loc tranzac\u021biile.\u00a0<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>C\u00e2nd s\u0103 numi\u021bi un reprezentant fiscal?<\/strong><\/h2>\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"681\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/01\/quand-designer-un-representant-fiscal-1024x681.jpg\" alt=\"\" class=\"wp-image-118701\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/01\/quand-designer-un-representant-fiscal-1024x681.jpg 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/01\/quand-designer-un-representant-fiscal-300x200.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/01\/quand-designer-un-representant-fiscal-768x511.jpg 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/01\/quand-designer-un-representant-fiscal-1200x798.jpg 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/01\/quand-designer-un-representant-fiscal.jpg 1440w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u00cen ce situa\u021bii trebuie numit un reprezentant fiscal?<\/figcaption><\/figure>\n\n<p><strong>Este necesar\u0103 numirea unui reprezentant fiscal atunci c\u00e2nd o \u00eentreprindere stabilit\u0103 \u00een afara Uniunii Europene inten\u021bioneaz\u0103 s\u0103 desf\u0103\u0219oare opera\u021biuni pentru care este obligat\u0103 s\u0103 pl\u0103teasc\u0103 TVA \u00eentr-unul dintre statele membre ale Uniunii Europene.<\/strong><\/p>\n\n<p>Ve\u021bi g\u0103si mai jos o list\u0103 incomplet\u0103 a opera\u021biunilor care supun o \u00eentreprindere la obliga\u021bia de plat\u0103 a TVA \u0219i care atrag necesitatea \u00eenregistr\u0103rii \u00een statul membru \u00een care este desf\u0103\u0219urat\u0103 opera\u021biunea:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Importurile \u00eentr-un stat membru al UE de bunuri provenite dintr-o \u021bar\u0103 din afara UE pentru care <strong>TVA este obligatoriu \u0219i automat taxat\u0103 invers \u00een declara\u021bia de TVA<\/strong> (de exemplu, Fran\u021ba \u00eencep\u00e2nd cu 1 ianuarie 2022);<\/li>\n\n\n\n<li>Exporturi dintr-un stat membru al UE c\u0103tre o \u021bar\u0103 din afara UE;<\/li>\n\n\n\n<li>Achizi\u021biile intracomunitare de bunuri \u00eentr-un stat membru al UE de la un alt stat membru al UE;&#13;\n<\/li>\n\n\n\n<li>Livr\u0103rile intracomunitare de bunuri dintr-un stat membru al UE c\u0103tre o persoan\u0103 impozabil\u0103 stabilit\u0103 \u0219i identificat\u0103 \u00een scopuri de TVA \u00eentr-un alt stat membru al UE;<\/li>\n\n\n\n<li>V\u00e2nz\u0103rile locale de bunuri pentru care furnizorul este obligat s\u0103 pl\u0103teasc\u0103 TV<\/li>\n<\/ul>\n\n<p>\u00cen plus, <strong>nedesemnarea unui reprezentant fiscal, atunci c\u00e2nd aceasta este o obliga\u021bie impus\u0103 de statul membru, este sanc\u021bionat\u0103 de autorit\u0103\u021bile fiscale europene<\/strong> prin penalit\u0103\u021bi \u0219i dob\u00e2nzi de \u00eent\u00e2rziere \u0219i poate atrage, prin reciprocitate, constr\u00e2ngeri \u00een ceea ce prive\u0219te recuperarea TVA-ului deductibil.<\/p>\n\n<p>Nu uita\u021bi: \u00eentreprinderile stabilite \u00een afara UE sunt scutite de la <strong>numirea unui reprezentant fiscal<\/strong> dac\u0103 \u021bara de stabilire a \u00eentreprinderii este una dintre \u021b\u0103rile cu care Uniunea European\u0103 a \u00eencheiat o clauz\u0103 de asisten\u021b\u0103 reciproc\u0103 pentru recuperarea datoriilor fiscale cu UE. Totu\u0219i, persoana impozabil\u0103 nerezident\u0103 va trebui s\u0103 se \u00eenregistreze pentru a ob\u021bine un cod de TVA \u0219i pentru a-\u0219i \u00eendeplini obliga\u021biile fiscale.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Cine poate fi reprezentant fiscal pentru TVA?<\/strong><\/h2>\n\n<p>Pentru a fi <strong>reprezentant fiscal pentru TVA<\/strong>, este necesar s\u0103 respecta\u021bi diferite condi\u021bii stabilite de statul membru:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Reprezentantul fiscal trebuie s\u0103 fie o societate \u00eenregistrat\u0103 \u00een scopuri de TVA. Astfel, acesta din urm\u0103 trebuie s\u0103 fie \u00eenregistrat ca pl\u0103titor de TVA la autorit\u0103\u021bile fiscale din \u021bar\u0103;<\/li>\n\n\n\n<li>s\u0103 dispun\u0103 de o organizare administrativ\u0103 \u0219i de resurse umane \u0219i materiale care s\u0103 \u00eei permit\u0103 s\u0103 \u00ee\u0219i \u00eendeplineasc\u0103 misiunea de reprezentare;<\/li>\n\n\n\n<li>s\u0103 aib\u0103 o solvabilitate financiar\u0103 \u00een raport cu obliga\u021biile care \u00eei revin \u00een calitate de reprezentant;<\/li>\n\n\n\n<li>Reprezentantul fiscal trebuie s\u0103 aib\u0103 o bun\u0103 reputa\u021bie fiscal\u0103, motiv pentru care se efectueaz\u0103 controale periodice ale reprezentantului fiscal pentru a se asigura c\u0103 acesta are o moralitate incontestabil\u0103;<\/li>\n\n\n\n<li>Reprezentantul fiscal trebuie s\u0103 aib\u0103 un sediu social sau un sediu permanent pe teritoriu.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Cine poate fi reprezentant fiscal acreditat?<\/strong><\/h2>\n\n<p><strong>Pentru a ob\u021bine statutul de reprezentant fiscal, este necesar s\u0103 solicita\u021bi acreditarea la autorit\u0103\u021bile de control specifice<\/strong>. Pentru aceasta, va trebui s\u0103 \u00eentocmi\u021bi o cerere \u00een scris.<\/p>\n\n<p>\u00cen plus, pentru a fi numit reprezentant fiscal, va fi necesar s\u0103 se respecte condi\u021biile prezentate mai sus.<\/p>\n\n<p>\u00cen plus, doar urm\u0103toarele societ\u0103\u021bi sau organiza\u021bii pot pretinde acces la titlul de reprezentant fiscal acreditat:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>O filial\u0103 a societ\u0103\u021bii stabilit\u0103 \u00een afara Uniunii Europene;<\/li>\n\n\n\n<li>Un client sau un furnizor;<\/li>\n\n\n\n<li>Un agent vamal autorizat;<\/li>\n\n\n\n<li>Un comerciant;<\/li>\n\n\n\n<li>Un industria\u0219;<\/li>\n\n\n\n<li>O institu\u021bie bancar\u0103 sau de credit care efectueaz\u0103 opera\u021biuni impozabile;<\/li>\n\n\n\n<li>O societate specializat\u0103 \u00een reprezentare fiscal\u0103.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Ce acte se prezint\u0103?\u00a0<\/strong><\/h2>\n\n<p>Pentru a numi un reprezentant fiscal, \u00eentreprinderea stabilit\u0103 \u00een afara Uniunii Europene va trebui s\u0103 \u00eentocmeasc\u0103 o \u00eemputernicire \u00eenainte de a depune orice cereri de rambursare.<\/p>\n\n<p><strong>\u00cemputernicirea trebuie s\u0103 fie o cerere scris\u0103 \u0219i semnat\u0103 de reprezentantul legal al \u00eentreprinderii<\/strong> \u0219i s\u0103 fie transmis\u0103 serviciului de taxe \u0219i impozite de care depinde aceasta. Aceasta trebuie s\u0103 cuprind\u0103 urm\u0103toarele informa\u021bii:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Numele \u0219i adresa societ\u0103\u021bii;<\/li>\n\n\n\n<li>Numele \u0219i adresa reprezentantului fiscal;<\/li>\n\n\n\n<li>desemnarea reprezentantului de c\u0103tre societatea rezident\u0103 \u00een afara UE;<\/li>\n\n\n\n<li>acceptarea de c\u0103tre reprezentant a numirii sale;<\/li>\n\n\n\n<li>angajamentul reprezentantului de a-\u0219i \u00eendeplini obliga\u021biile;<\/li>\n\n\n\n<li>data intr\u0103rii \u00een vigoare a mandatului. \u00a0<\/li>\n<\/ul>\n\n<p>V\u0103 rug\u0103m s\u0103 re\u021bine\u021bi c\u0103 <strong>nu este posibil s\u0103 se numeasc\u0103 dec\u00e2t un singur reprezentant<\/strong> pentru toate opera\u021biunile efectuate.<\/p>\n\n<p>Odat\u0103 \u00eemputernicirea transmis\u0103 serviciului de taxe \u0219i impozite pentru \u00eentreprinderi, o notificare scris\u0103 va fi transmis\u0103 \u00eentreprinderii pentru a o informa asupra deciziei luate de administra\u021bie.<\/p>\n\n<p>Not\u0103: except\u00e2nd cazul \u00een care este \u00eentocmit\u0103 pentru o perioad\u0103 dat\u0103, \u00eemputernicirea este stabilit\u0103 pe o perioad\u0103 nedeterminat\u0103. Astfel, aceasta este valabil\u0103 p\u00e2n\u0103 la \u00eencetarea contractului.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>De ce s\u0103 apela\u021bi la ASD Group?<\/strong><\/h2>\n\n<p><strong>Specializa\u021bi \u00een schimburi intracomunitare privind TVA<\/strong>, v\u0103 punem la dispozi\u021bie experien\u021ba noastr\u0103 pentru a v\u0103 asista \u00een activitatea cotidian\u0103 \u0219i a v\u0103 securiza opera\u021biunile. Beneficia\u021bi de numeroase avantaje:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Sprijin optim. \u00cen calitate de reprezentant fiscal, ne ocup\u0103m de toate formalit\u0103\u021bile dumneavoastr\u0103 fiscale \u00een materie de TVA \u0219i parafiscale.<\/li>\n\n\n\n<li>O echip\u0103 de speciali\u0219ti la dispozi\u021bia dumneavoastr\u0103. Datorit\u0103 re\u021belei noastre de 27 de agen\u021bii din \u00eentreaga lume, beneficia\u021bi de o echip\u0103 de speciali\u0219ti fiscali cu experien\u021b\u0103 \u00een domeniul TVA-ului intracomunitar, care v\u0103 vor asista \u00een toate procedurile derulate de dvs.<\/li>\n\n\n\n<li>Monitorizare \u0219i conformitate cu reglement\u0103rile. V\u0103 securiz\u0103m formalit\u0103\u021bile prin identificarea modific\u0103rilor de reglementare aplicabile \u00een materie de TVA \u00een \u021b\u0103rile dumneavoastr\u0103 \u021bint\u0103, pentru a v\u0103 informa cu privire la orice modificare a fiscalit\u0103\u021bii.<\/li>\n\n\n\n<li>Control \u0219i securitate. Instrumentele noastre specifice asigur\u0103 controlul fluxurilor \u0219i al pragurilor pentru a v\u0103 securiza opera\u021biunile.<\/li>\n<\/ul>\n\n<p>Pentru mai multe informa\u021bii despre \u021b\u0103rile UE care solicit\u0103 un reprezentant acreditat pentru prest\u0103rile de serviciile impozabile pe teritoriul lor, <a href=\"https:\/\/www.asd-int.com\/ro\/contact\/\">contacta\u021bi exper\u021bii no\u0219tri<\/a>.&#13;\n&#13;\nPute\u021bi oric\u00e2nd s\u0103 apela\u021bi la ASD Group \u0219i <a href=\"https:\/\/www.asd-int.com\/ro\/\">s\u0103 ne \u00eencredin\u021ba\u021bi ob\u021binerea num\u0103rului de TVA \u0219i depunerea declara\u021biilor dumneavoastr\u0103<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obliga\u021bie legal\u0103 sau op\u021biune eficient\u0103 \u0219i economic\u0103, reprezentantul fiscal este un instrument esen\u021bial pentru \u00eentreprinderile pl\u0103titoare de TVA \u00een UE.<\/p>\n","protected":false},"author":36,"featured_media":118682,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3489],"tags":[4398],"pays":[],"class_list":["post-120086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tva-ro","tag-reprezentare-fiscala"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cum func\u021bioneaz\u0103 reprezentarea fiscal\u0103? 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