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ORDIN Nr

ORDIN   Nr. 257 din  4 februarie 2004

pentru aprobarea modelului si continutului formularului "Decont special de taxa pe valoarea adaugata"

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 129 din 12 februarie 2004


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    In temeiul art. 10 alin. (6) din Hotararea Guvernului nr. 1.574/2003 privind organizarea si functionarea Ministerului Finantelor Publice si a Agentiei Nationale de Administrare Fiscala, cu modificarile si completarile ulterioare,
    in temeiul art. 156 alin. (3) din Legea nr. 571/2003 privind Codul fiscal si al art. 74 alin. (1) din Ordonanta Guvernului nr. 92/2003 privind Codul de procedura fiscala,

    ministrul finantelor publice emite urmatorul ordin:

    Art. 1
    Se aproba modelul si continutul formularului "Decont special de taxa pe valoarea adaugata", prevazut in anexa nr. 1.
    Art. 2
    Formularul prevazut la art. 1 se completeaza si se depune conform instructiunilor prevazute in anexa nr. 2.
    Art. 3
    Caracteristicile de tiparire, modul de difuzare, de utilizare si pastrare a formularului prevazut la art. 1 sunt stabilite in anexa nr. 3.
    Art. 4
    Anexele nr. 1, 2 si 3 fac parte integranta din prezentul ordin.
    Art. 5
    Prezentul ordin se publica in Monitorul Oficial al Romaniei, Partea I, si intra in vigoare incepand cu obligatiile lunii ianuarie 2004.
    Art. 6
    Directia generala de gestiune a impozitelor si contributiilor si Directia generala de colectare a creantelor bugetare din cadrul Agentiei Nationale de Administrare Fiscala, Directia generala de politici si legislatie privind veniturile bugetului general consolidat si Directia generala a tehnologiei informatiei din cadrul Ministerului Finantelor Publice, Directia generala de administrare a marilor contribuabili, precum si directiile generale ale finantelor publice judetene si a municipiului Bucuresti vor lua masuri pentru ducerea la indeplinire a prevederilor prezentului ordin.

                  p. Ministrul finantelor publice,
                        Gheorghe Gherghina,
                         secretar de stat

    ANEXA 1*)

    *) Anexa nr. 1 este reprodusa in facsimil.

                                                           ___________________
                                                          /     ROMANIA       \
                                                         |       _____         |
    301                         DECONT                   |      | MFP |        |
                special de taxa pe valoarea adaugata     |      |_____|        |
                pentru luna ............ anul ......     |MINISTERUL FINANTELOR|
                                                         |       PUBLICE       |
                                                          \___________________/
    A. DATE DE IDENTIFICARE A PLATITORULUI
 ______________________________________________________________________________
| Denumirea platitorului |                                                     |
|________________________|_____________________________________________________|
| Codul de identificare  |  __   _________________________                     |
| fiscala                | |  | |                         |                    |
|                        | |__| |_|_|_|_|_|_|_|_|_|_|_|_|_|                    |
|________________________|_____________________________________________________|
|   Judetul   |                 |   Localitatea   |                            |
|_____________|_________________|_________________|____________________________|
| Strada |                         | Nr. |    | Bloc |    | Scara |    | Ap.|  |
|________|_________________________|_____|____|______|____|_______|____|____|__|
| Cod    |       |Sector|   |Tel.:|             |Fax|         |E-mail|         |
| postal |       |      |   |     |             |   |         |      |         |
|________|_______|______|___|_____|_____________|___|_________|______|_________|

    Cont bancar
    Banca ___________________            Nr. cont ____________________

    B. DATE PRIVIND OBLIGATIA DE PLATA
 ______________________________________________________________________________
|Nr. | Document nr./data | Valoarea  |Tip    |Curs de |  Baza de | TVA datorat |
|crt.|                   | in valuta |valuta |schimb  |impozitare|             |
|____|___________________|___________|_______|________|__________|_____________|
| 01 |          02       |      03   |   04  |    05  |     06   |      07     |
|____|___________________|___________|_______|________|__________|_____________|
|____|___________________|___________|_______|________|__________|_____________|
|____|___________________|___________|_______|________|__________|_____________|
|____|___________________|___________|_______|________|__________|_____________|
|____|___________________|___________|_______|________|__________|_____________|
|____|___________________|___________|_______|________|__________|_____________|
|      TOTAL             |           |       |        |          |             |
|________________________|___________|_______|________|__________|_____________|

    Prezenta declaratie reprezinta titlu de creanta, potrivit legii.
    Sub sanctiunile aplicate faptei de fals in acte publice declar ca datele din aceasta declaratie sunt corecte si complete.
                                                         _______________
    Nume, prenume .......................               |  Semnatura    |
    Functia: ............................               |  si stampila  |
                                                        |_______________|

________________________________________________________________________________
 Loc rezervat organului fiscal
 Nr. inregistrare ........................
 Data ...................
________________________________________________________________________________
 Cod MF 14.13.01.02/s

    ANEXA 2

                               INSTRUCTIUNI
    de completare a formularului "Decontul special de taxa pe valoarea adaugata"
                             Cod 14.13.01.02/s

    I. Persoanele neinregistrate ca platitori de taxa pe valoarea adaugata, care sunt beneficiari ai operatiunilor prevazute la art. 150 alin. (1) lit. b) si art. 151 alin. (1) lit. b) din Legea nr. 571/2003 privind Codul fiscal trebuie sa intocmeasca si sa depuna Decontul special de taxa pe valoarea adaugata pana la data de 25 a lunii urmatoare celei in care a fost primita factura prestatorului sau a fost efectuata plata catre prestator, in cazul platilor fara factura, sau, dupa caz, pana la data de 25 a lunii urmatoare celei stabilite prin contract pentru plata ratelor de leasing si/sau celei in care au fost efectuate plati in avans - pentru leasing extern.
    a) Operatiunile prevazute la art. 150 alin. (1) lit. b) din Legea nr. 571/2003 sunt prestatori de servicii taxabile, prevazute la art. 133 alin. (2) lit. c) din Legea nr. 571/2003, efectuate de persoane impozabile, stabilite in strainatate, in favoarea unor beneficiari din Romania, obligatia platii revenind beneficiarilor.
    Categoriile de prestari de servicii prevazute la art. 133 alin. (2) lit. c) din Legea nr. 571/2003 sunt:
    1. inchirierea de bunuri mobile corporale;
    2. operatiuni de leasing avand ca obiect utilizarea bunurilor mobile corporale;
    3. transferul si/sau transmiterea folosintei drepturilor de autor, brevetelor, licentelor, marcilor comerciale si a altor drepturi similare;
    4. serviciile de publicitate si marketing;
    5. serviciile de consultanta, de inginerie, juridice si de avocatura, serviciile contabililor si expertilor contabili, ale birourilor de studii si alte servicii similare;
    6. prelucrarea de date si furnizarea de informatii;
    7. operatiunile bancare, financiare si de asigurari, inclusiv reasigurari, cu exceptia inchirierii de seifuri;
    8. punerea la dispozitie de personal;
    9. telecomunicatiile; sunt considerate servicii de telecomunicatii serviciile avand ca obiect transmiterea, emiterea si receptia de semnale, inscrisuri, imagini si sunete sau informatii de orice natura prin cablu, radio, mijloace optice ori alte mijloace electromagnetice, inclusiv cedarea dreptului de utilizare a mijloacelor pentru astfel de transmisii, emiteri sau receptii. Serviciile de telecomunicatii cuprind, de asemenea, si furnizarea accesului la reteaua mondiala de informatii;
    10. servicii de radiodifuziune si de televiziune;
    11. serviciile furnizate pe cale electronica; sunt considerate servicii furnizate pe cale electronica: furnizarea si conceperea de site-uri informatice, mentenanta la distanta a programelor si echipamentelor, furnizarea de programe informatice (software) si actualizarea acestora, furnizarea de imagini, de texte si de informatii si punerea la dispozitie de baze de date, furnizarea de muzica, de filme si de jocuri, inclusiv jocuri de noroc, transmiterea si difuzarea de emisiuni si evenimente politice, culturale, artistice, sportive, stiintifice, de divertisment si furnizarea de servicii de invatamant la distanta. Atunci cand furnizorul de servicii si clientul sau comunica prin curier electronic, serviciul furnizat nu reprezinta un serviciu electronic;
    12. obligatia de a se abtine de la realizarea sau exercitarea, total ori partial, a unei activitati economice sau a unui drept mentionat mai sus;
    13. prestarile de servicii efectuate de intermediari care intervin in furnizarea prestarilor prevazute mai sus.
    b) Operatiunile prevazute la art. 151 alin. (1) lit. b) din Legea nr. 571/2003 sunt prestari de servicii taxabile, efectuate de persoane impozabile stabilite in strainatate, pentru care locul prestarii este in Romania, altele decat cele prevazute la art. 150 alin. (1) lit. b) din Legea nr. 571/2003, dar prestatorul nu si-a desemnat un reprezentant fiscal in Romania, obligatia platii taxei pe valoarea adaugata revenind beneficiarului din Romania.
    Decontul special se depune numai cand sunt realizate operatiunile prevazute la lit. a) sau b) de mai sus.

    II. Depunerea decontului special de taxa pe valoarea adaugata
    Decontul special de taxa pe valoarea adaugata se depune la unitatea fiscala in a carei raza teritoriala contribuabilul isi are domiciliul fiscal sau este luat in evidenta fiscala, dupa caz.
    Decontul special se completeaza in doua exemplare, din care:
    - un exemplar se depune la organul fiscal;
    - un exemplar ramane la contribuabil.

    III. Completarea decontului special
    Decontul special de taxa pe valoarea adaugata se completeaza dupa cum urmeaza:
    Perioada de raportare:
    In rubrica "Luna" se inscrie cu cifre arabe numarul lunii de raportare (de exemplu: 01 pentru ianuarie).
    Anul pentru care se completeaza declaratia se inscrie cu cifre arabe, cu 4 caractere (de exemplu: 2004).
    Sectiunea A "Date de identificare a platitorului"
    Caseta "Cod de identificare fiscala" se completeaza astfel:
    - contribuabilii persoane juridice, cu exceptia comerciantilor, asociatiile sau alte entitati fara personalitate juridica inscriu codul de inregistrare fiscala;
    - comerciantii, inclusiv sucursalele comerciantilor care au sediul principal al comertului in strainatate, inscriu codul unic de inregistrare;
    - contribuabilii persoane fizice inscriu codul numeric personal sau numarul de identificare fiscala, dupa caz.
    Inscrierea cifrelor in caseta se face cu aliniere la dreapta.
    Prima casuta, rezervata atributului "R", pentru platitorii de taxa pe valoarea adaugata, nu se completeaza, intrucat acest decont se depune numai de neplatitorii de taxa pe valoarea adaugata.
    Rubrica "Denumirea platitorului" se completeaza cu denumirea persoanei juridice, asociatiei sau a entitatii fara personalitate juridica ori cu numele si prenumele persoanei fizice, dupa caz;
    Sectiunea B "Date privind obligatia bugetara"
    Col. 2 "Document, nr./data:" se inscrie documentul pe baza caruia se determina taxa datorata, respectiv: factura prestatorului, documentul de plata, in cazul platilor fara factura, contractul de leasing extern.
    Col. 3 "Valoarea in valuta": se inscrie valoarea in valuta consemnata in documentul inscris in col. 1.
    Col. 4 "Tip valuta": se mentioneaza tipul valutei (de exemplu: USD, euro etc.) in care este exprimata valoarea din documentul inscris in col. 1.
    Col. 5 "Curs de schimb": se inscrie cursul de schimb valutar utilizat pentru determinarea bazei de impozitare.
    Cursul de schimb la care se converteste valuta in lei pentru a fi reflectata in decontul special este:
    a) cel din data la care a fost primita factura prestatorului de servicii;
    b) cel din data la care s-a efectuat o plata in avans catre prestatorul de servicii, fara factura;
    c) pentru operatiunile de leasing nu se aplica prevederile lit. a) si b), cursul de schimb fiind in mod obligatoriu cel din data stabilita prin contract pentru plata ratelor si/sau data la care s-au efectuat plati in avans, inclusiv plata in avans a ratei de leasing.
    Col. 6 "Baza de impozitare": se calculeaza col. 3 x col. 5.
    Col. 7 "T.V.A. datorata": se calculeaza col. 6 x cota de T.V.A.

    ANEXA 3

                          CARACTERISTICILE
de tiparire, modul de difuzare, de utilizare si pastrare a formularului "Decontul special de taxa pe valoarea adaugata"

    Denumirea formularului: Decont special de taxa pe valoarea adaugata
    Codul: 14.13.01.02/s
    Formatul: A4/t1
    Caracteristicile de tiparire: doua exemplare - o singura culoare
    Se difuzeaza: gratuit
    Se utilizeaza la: declararea taxei pe valoarea adaugata de catre neplatitorii de taxa pe valoarea adaugata, care sunt beneficiari ai operatiunilor prevazute la art. 150 alin. (1) lit. b) si la art. 151 alin. (1) lit. b) din Legea nr. 571/2003 privind Codul fiscal.
    Se intocmeste de: contribuabil
                  in: doua exemplare, semnate si stampilate potrivit legii
    Circula: - un exemplar la contribuabil;
               un exemplar la organul fiscal.
    Se arhiveaza: un exemplar la dosarul fiscal al contribuabilului.



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