{"id":122040,"date":"2022-02-10T15:00:28","date_gmt":"2022-02-10T14:00:28","guid":{"rendered":"https:\/\/www.asd-int.com\/care-este-rolul-unui-reprezentant-fiscal\/"},"modified":"2022-02-21T14:22:41","modified_gmt":"2022-02-21T13:22:41","slug":"care-este-rolul-unui-reprezentant-fiscal","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/ro\/care-este-rolul-unui-reprezentant-fiscal\/","title":{"rendered":"Care este rolul unui reprezentant fiscal?"},"content":{"rendered":"<p>Reprezentantul fiscal, care este obligatoriu \u00een unele \u021b\u0103ri ale UE, este o func\u021bie care se supune anumitor condi\u021bii prealabile. Afla\u021bi despre cerin\u021bele necesare pentru a exercita aceast\u0103 func\u021bie.<!--more--><\/p>\n\n<p>Numirea unui reprezentant fiscal este o obliga\u021bie legal\u0103 impus\u0103 de anumite state membre ale UE societ\u0103\u021bilor din afara Uniunii. Aceasta presupune desemnarea unui operator care se va ocupa de formalit\u0103\u021bile \u00eentreprinderii supuse la plata taxei pe valoarea ad\u0103ugat\u0103 (TVA).<\/p>\n\n<p>Astfel, reprezentantul acreditat desemnat de \u00eentreprinderea str\u0103in\u0103 \u00eendepline\u0219te toate obliga\u021biile fiscale \u0219i de raportare a TVA ale persoanei impozabile nerezidente \u00een Uniune.<\/p>\n\n<p>Pentru a fi reprezentant fiscal, sunt necesare mai multe condi\u021bii. Pentru mai multe informa\u021bii, consulta\u021bi <a href=\"https:\/\/www.asd-int.com\/ro\/cum-functioneaza-reprezentarea-fiscala\/\">articolul nostru privind reprezentarea fiscal\u0103<\/a>.<\/p>\n\n<p>Dealtfel, informa\u021biile furnizate \u00een acest articol prezint\u0103 caracter general. Pentru informa\u021bii specifice unuia dintre statele membre, nu <a href=\"https:\/\/www.asd-int.com\/ro\/contact\/\">ezita\u021bi s\u0103 contacta\u021bi exper\u021bii no\u0219tri<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Cum s\u0103 numi\u021bi un reprezentant fiscal?<\/strong><\/h2>\n\n<p><strong>Un reprezentant fiscal trebuie s\u0103 fie desemnat \u00eenainte de a realiza orice opera\u021biune pe teritoriul vizat.<\/strong> \u00centreprinderea a c\u0103rei \u021bar\u0103 de stabilire este o \u021bar\u0103 ter\u021b\u0103 va trebui s\u0103 trimit\u0103 o procur\u0103 semnat\u0103 corespunz\u0103tor la serviciul fiscal de care apar\u021bine.<\/p>\n\n<p>Astfel, reprezentantul fiscal al societ\u0103\u021bii trebuie s\u0103 \u00eentocmeasc\u0103 o cerere scris\u0103 pentru un mandat de reprezentare \u0219i s\u0103 o transmit\u0103 administra\u021biei fiscale. Aceasta trebuie s\u0103 includ\u0103 urm\u0103toarele informa\u021bii:<\/p>\n\n<ul class=\"wp-block-list\"><li>denumirea \u0219i adresa \u00eentreprinderii reprezentate;<\/li><li>numele \u0219i adresa reprezentantului fiscal;<\/li><li>numirea de c\u0103tre \u00eentreprinderea nerezident\u0103 \u00een UE a reprezentantului;<\/li><li>acceptarea de c\u0103tre reprezentant a numirii sale;<\/li><li>angajamentul reprezentantului de a-\u0219i \u00eendeplini obliga\u021biile;<\/li><li>data intr\u0103rii \u00een vigoare a \u00eemputernicirii.\u00a0<\/li><\/ul>\n\n<p>Persoanele impozabile vor primi un r\u0103spuns scris prin care vor fi informate cu privire la validarea sau la respingerea cererii lor.<\/p>\n\n<p>Pe de alt\u0103 parte, \u00eentreprinderea nerezident\u0103 poate numi un singur reprezentant pentru toate serviciile prestate.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>De ce s\u0103 numi\u021bi un reprezentant fiscal?<\/strong><\/h2>\n\n<p><strong>Numirea unui reprezentant fiscal este o obliga\u021bie legal\u0103 impus\u0103 de mai multe state ale UE societ\u0103\u021bilor nerezidente \u00een UE<\/strong> a c\u0103ror \u021bar\u0103 de stabilire este o \u021bar\u0103 care nu are o clauz\u0103 de asisten\u021b\u0103 reciproc\u0103 pentru recuperarea crean\u021belor fiscale \u0219i care efectueaz\u0103 opera\u021biuni pe teritoriul UE pentru care sunt societ\u0103\u021bile respective sunt pl\u0103titoare de TVA.<\/p>\n\n<p>Pe l\u00e2ng\u0103 faptul c\u0103 este o obliga\u021bie legal\u0103, aceasta ofer\u0103, de asemenea, societ\u0103\u021bilor care nu sunt stabilite \u00eentr-o \u021bar\u0103 din UE o alternativ\u0103 simpl\u0103 \u0219i rentabil\u0103 la stabilirea fizic\u0103.<\/p>\n\n<p>\u00centr-adev\u0103r, numirea unui reprezentant fiscal ofer\u0103 \u00eentreprinderilor nerezidente \u00een UE posibilitatea de a intra pe pia\u021ba european\u0103 f\u0103r\u0103 a \u00eenfiin\u021ba o filial\u0103. Acest lucru permite astfel \u00eentreprinderii s\u0103 elimine costurile \u0219i constr\u00e2ngerile asociate unei stabiliri.\u00a0<\/p>\n\n<p>\u00cen calitate de intermediar transparent, reprezentantul fiscal este responsabil de \u00eendeplinirea tuturor obliga\u021biilor privind TVA fa\u021b\u0103 de autorit\u0103\u021bile fiscale locale. Astfel, \u00eentreaga activitate a \u00eentreprinderii este administrat\u0103 din str\u0103in\u0103tate.<\/p>\n\n<p>\u00cen plus, o societate str\u0103in\u0103 care a desemnat un reprezentant fiscal \u00eentr-un stat membru al UE \u0219i care nu are un sediu permanent \u00een scopuri de impozit pe profit nu va fi supus\u0103 pl\u0103\u021bii impozitului pe venit \u00een statul membru respectiv.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Care sunt sarcinile reprezentantului fiscal?<\/strong><\/h2>\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/02\/missions-representant-fiscal-1024x683.jpg\" alt=\"\" class=\"wp-image-120520\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/02\/missions-representant-fiscal-1024x683.jpg 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/02\/missions-representant-fiscal-300x200.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/02\/missions-representant-fiscal-768x512.jpg 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/02\/missions-representant-fiscal-1200x800.jpg 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2022\/02\/missions-representant-fiscal.jpg 1440w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>Care sunt sarcinile reprezentantului fiscal?<\/figcaption><\/figure>\n\n<p>Reprezentantul fiscal ac\u021bioneaz\u0103 \u00een numele unei \u00eentreprinderi stabilite \u00een afara UE care efectueaz\u0103 tranzac\u021bii impozabile. <strong>El este garantul conformit\u0103\u021bii clien\u021bilor s\u0103i \u0219i se asigur\u0103 c\u0103 opera\u021biunile fiscale \u0219i contabile ale \u00eentreprinderii sunt respectate.<\/strong><\/p>\n\n<p>Astfel, reprezentantul fiscal se ocup\u0103, \u00een numele clientului s\u0103u, \u00een special de urm\u0103toarele:<\/p>\n\n<ul class=\"wp-block-list\"><li>\u00eenregistrarea \u00een scopuri de TVA la administra\u021bia local\u0103;<\/li><li>gestionarea cererilor de rambursare a TVA-ului:<ul><li>controlul documentelor \u0219i al opera\u021biunilor efectuate;<\/li><\/ul><\/li><li>plata TVA-ului;<\/li><li>asigurarea leg\u0103turii cu autorit\u0103\u021bile fiscale locale;<\/li><li>acordarea de asisten\u021b\u0103 \u00een cazul unui control fiscal.<\/li><\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Cum intervine reprezentantul dumneavoastr\u0103 fiscal?<\/strong><\/h2>\n\n<p>Reprezentantul fiscal ofer\u0103 sprijin total clientului s\u0103u. Acesta \u00eei acord\u0103 asisten\u021b\u0103 \u00een toate aspectele legate de TVA.<\/p>\n\n<p>\u00centr-adev\u0103r, reprezentantul fiscal intervine \u00een:<\/p>\n\n<ul class=\"wp-block-list\"><li>analiza activit\u0103\u021bii. <strong>Reprezentantul va controla activitatea dumneavoastr\u0103 pentru a se asigura de respectarea reglement\u0103rilor locale \u00een vigoare.<\/strong><\/li><li>Controlul \u0219i conformitatea facturilor. \u00cenainte de a depune o cerere de rambursare, reprezentantul fiscal verific\u0103 conformitatea facturilor emise \u0219i primite pentru a limita riscurile de aplicare a unor m\u0103suri reparatorii \u0219i a evita orice probleme la recuperarea TVA.<\/li><li>Monitorizarea de reglementare. Reprezentantul fiscal asigur\u0103 o monitorizare \u00een materie de reglementare \u0219i \u00ee\u0219i informeaz\u0103 clientul \u00een mod regulat cu privire la reformele \u0219i schimb\u0103rile din domeniul fiscalit\u0103\u021bii.<\/li><li>Asisten\u021b\u0103 \u00een caz de control. Reprezentantul fiscal \u00ee\u0219i asist\u0103 clientul \u00een cazul unui control fiscal \u0219i ap\u0103r\u0103 interesele acestuia \u00een cel mai bun mod posibil.<\/li><\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>C\u00e2nd ar trebui s\u0103 numi\u021bi un reprezentant fiscal?<\/strong><\/h2>\n\n<p>Din momentul \u00een care o \u00eentreprindere stabilit\u0103 \u00een afara Uniunii Europene este pl\u0103titoare de TVA \u00eentr-unul dintre statele membre ale UE, este necesar s\u0103 se numeasc\u0103 un reprezentant fiscal acreditat \u00een statul membru respectiv.<\/p>\n\n<p>Astfel, \u00eentreprinderile care nu sunt stabilite \u00een Europa \u0219i care desf\u0103\u0219oar\u0103 \u00een special una dintre urm\u0103toarele opera\u021biuni trebuie s\u0103 recurg\u0103 la un reprezentant fiscal \u00een statul membru \u00een care se desf\u0103\u0219oar\u0103 opera\u021biunea respectiv\u0103:<\/p>\n\n<ul class=\"wp-block-list\"><li>import de bunuri dintr-o \u021bar\u0103 ter\u021b\u0103 \u00eentr-un stat membru al UE pentru care TVA-ul este obligatoriu \u0219i automat taxat\u0103 invers \u00een declara\u021bia de TVA;<\/li><li>export dintr-un stat al UE c\u0103tre o \u021bar\u0103 ter\u021b\u0103;<\/li><li>o achizi\u021bie intracomunitar\u0103 de bunuri dintr-o \u021bar\u0103 din UE c\u0103tre o alt\u0103 \u021bar\u0103 din UE;<\/li><li>o livrare intracomunitar\u0103 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><li>o v\u00e2nzare local\u0103 de bunuri pentru care furnizorul este pl\u0103titor de TVA.<\/li><\/ul>\n\n<p>Pe de alt\u0103 parte, <strong>lipsa numirii unui reprezentant fiscal, \u00een cazul \u00een care aceast\u0103 m\u0103sur\u0103 este impus\u0103 de statul membru, este sanc\u021bionat\u0103<\/strong>. Se pot aplica penalit\u0103\u021bi \u0219i dob\u00e2nzi de \u00eent\u00e2rziere care pot afecta recuperarea TVA-ului deductibil.<\/p>\n\n<p><em>Reamintim<\/em> c\u0103 \u00eentreprinderile stabilite \u00eentr-o \u021bar\u0103 ter\u021b\u0103 care a \u00eencheiat cu UE o clauz\u0103 de asisten\u021b\u0103 reciproc\u0103 pentru recuperarea crean\u021belor fiscale sunt scutite de numirea unui reprezentant fiscal. Cu toate acestea, \u00eenregistrarea \u00een scopuri de TVA este \u00een continuare necesar\u0103 pentru ca acestea s\u0103 \u00ee\u0219i \u00eendeplineasc\u0103 obliga\u021biile.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Care sunt obliga\u021biile unui reprezentant fiscal?<\/strong><\/h2>\n\n<p>Reprezentantul fiscal se asigur\u0103 c\u0103 sunt \u00eendeplinite obliga\u021biile contabile \u0219i fiscale legate de TVA pentru opera\u021biunile desf\u0103\u0219urate pe teritoriul UE pe care acesta \u00ee\u0219i exercit\u0103 mandatul de reprezentare.<\/p>\n\n<p>Prin urmare, reprezentantul fiscal trebuie:<\/p>\n\n<ul class=\"wp-block-list\"><li>s\u0103 \u021bin\u0103 contabilitatea clientului s\u0103u pentru opera\u021biunile desf\u0103\u0219urate pe teritoriul european \u0219i puse \u00een sarcina reprezentantului fiscal;<\/li><li>s\u0103 depun\u0103 declara\u021bii periodice de TVA pe baza informa\u021biilor furnizate de mandant \u0219i s\u0103 efectueze plata TVA-ului datorat de acesta din urm\u0103;<\/li><li>s\u0103 depun\u0103 declara\u021biile privind schimburile de bunuri (DEB) \u0219i declara\u021biile europene de servicii (DES).<\/li><\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>De ce s\u0103 alege\u021bi ASD Group\u00a0?<\/strong><\/h2>\n\n<p>Specializa\u021bi \u00een asisten\u021b\u0103 pentru \u00eentreprinderi care desf\u0103\u0219oar\u0103 opera\u021biuni intracomunitare, v\u0103 punem la dispozi\u021bie experien\u021ba noastr\u0103 pentru a v\u0103 ajuta \u00een activitatea curent\u0103 \u0219i a men\u021bine siguran\u021ba activit\u0103\u021bii dumneavoastr\u0103. S\u0103 alege\u021bi ASD Group \u00eenseamn\u0103 s\u0103 beneficia\u021bi de:<\/p>\n\n<ul class=\"wp-block-list\"><li>O echip\u0103 de speciali\u0219ti \u00een domeniul fiscal peste tot \u00een lume. Exper\u021bii no\u0219tri v\u0103 vor asista \u00een toate procedurile \u0219i se vor ocupa de toate formalit\u0103\u021bile dumneavoastr\u0103 \u00een domeniul TVA;<\/li><li>O monitorizare de reglementare constant\u0103 pentru a identifica evolu\u021biile \u00een materie de reglementare \u00een domeniul fiscalit\u0103\u021bii \u0219i a asigura astfel conformitatea dumneavoastr\u0103;<\/li><li>Instrumente specifice care permit controlarea fluxurilor \u0219i a pragurilor dumneavoastr\u0103 pentru siguran\u021ba opera\u021biunilor desf\u0103\u0219urate.<\/li><\/ul>\n\n<p>Pentru mai multe informa\u021bii privind numirea unui reprezentant fiscal, <a href=\"https:\/\/www.asd-int.com\/ro\/contact\/\">contacta\u021bi exper\u021bii no\u0219tri<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reprezentantul fiscal, care este obligatoriu \u00een unele \u021b\u0103ri ale UE, este o func\u021bie care se supune anumitor condi\u021bii prealabile. Afla\u021bi despre cerin\u021bele necesare pentru a&#8230;<\/p>\n","protected":false},"author":36,"featured_media":120208,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3489],"tags":[2073,3490],"pays":[3357,3460],"class_list":["post-122040","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tva-ro","tag-toate-ro","tag-tva-ro","pays-union-europeenne","pays-uniunea-europeana"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Care este rolul unui reprezentant fiscal? | ASD Group<\/title>\n<meta name=\"description\" content=\"Reprezentantul fiscal, care este obligatoriu \u00een unele \u021b\u0103ri ale UE, este o func\u021bie supus\u0103 anumitor condi\u021bii prealabile.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asd-int.com\/ro\/care-este-rolul-unui-reprezentant-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Care este rolul unui reprezentant fiscal? 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