{"id":4605,"date":"2017-11-29T23:59:57","date_gmt":"2017-11-29T20:59:57","guid":{"rendered":"http:\/\/infokam.eu\/blog\/?p=4605"},"modified":"2017-11-30T00:29:12","modified_gmt":"2017-11-29T21:29:12","slug":"din-nou-despre-obligativitatea-de-a-folosi-case-de-marcat","status":"publish","type":"post","link":"https:\/\/infokam.eu\/blog\/2017\/11\/29\/din-nou-despre-obligativitatea-de-a-folosi-case-de-marcat\/","title":{"rendered":"Din nou despre obligativitatea de a folosi case de marcat"},"content":{"rendered":"<p align=\"justify\"><font face=\"Arial\">De cur\u00e2nd \u00een Monitorul Oficial a fost publicat\u0103 Hot\u0103r\u00e2rea nr. 804\/2017 privind modificarea (din nou) \u0219i completarea Normelor Metodologice pentru aplicarea Ordonan\u021bei de urgen\u021b\u0103 a Guvernului nr. 28\/1999 privind obliga\u021bia agen\u021bilor economici de a utiliza aparate de marcat electronice fiscale.<\/font><\/p>\n<p align=\"justify\"><font face=\"Arial\"><br \/>\n<br \/><\/font><\/p>\n<p align=\"justify\"><font face=\"Arial\">La articolul 1 din text se spune:<br \/><\/font><\/p>\n<p align=\"justify\"><font color=\"#0000ff\" face=\"Arial\">Art. 1. &#8211; (1) \u00cen sensul art. 1 alin. (1) din Ordonan\u0163a de urgen\u0163\u0103 a Guvernului nr. 28\/1999 privind obliga\u0163ia operatorilor economici de a utiliza aparate de marcat electronice fiscale, republicat\u0103, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, denumit\u0103 \u00een continuare ordonan\u0163\u0103 de urgen\u0163\u0103, prin operatori economici se \u00een\u0163elege persoanele fizice \u015fi juridice, \u00eentreprinderile familiale, precum \u015fi orice alte entit\u0103\u0163i, cu excep\u0163ia institu\u0163iilor publice, care \u00eencaseaz\u0103, pe teritoriul Rom\u00e2niei, inclusiv \u00een punctele de control pentru trecerea frontierei de stat, integral sau par\u0163ial, cu numerar sau prin utilizarea cardurilor de credit\/debit sau a substitutelor de numerar, de la persoane fizice sau juridice, contravaloarea bunurilor livrate cu am\u0103nuntul, precum \u015fi a prest\u0103rilor de servicii efectuate direct c\u0103tre popula\u0163ie\u201d.<\/font><\/p>\n<p align=\"justify\"><font face=\"Arial\">Pentru c\u0103 textul de la art. 1 este aproape neinteligibil \u0219i pentru deja d\u0103 na\u0219tere la tot felul de interpret\u0103ri, iat\u0103 ni\u0219te preciz\u0103ri \u0219i o &#8220;traducere&#8221; a textului respectiv:<\/font><font face=\"Arial\"><br \/>\n<\/font><\/p>\n<p align=\"justify\"><font face=\"Arial\">\u00cen primul r\u00e2nd pentru a-l \u00een\u021belege mai u\u0219or \u00eel vom simplifica pu\u021bin \u0219i \u201c\u00eel traducem\u201d \u00een limba rom\u00e2n\u0103:<br \/>\n<\/font><font color=\"#0000ff\" face=\"Arial\"><\/font><\/p>\n<p align=\"justify\"><font color=\"#0000ff\" face=\"Arial\">Prin operatori economici \u00een\u021belegem persoanele fizice \u0219i juridice care \u00eencaseaz\u0103 cu numerar (sau alte mijloace asimilate) contravaloarea bunurilor livrate <strong>CU AMANUNTUL<\/strong> precum si a prestarilor de servicii <strong>EFECTUATE<\/strong> <strong>DIRECT CATRE POPULATIE<\/strong>.<\/font><\/p>\n<p align=\"justify\"><font face=\"Arial\">Deci, dac\u0103 am o pr\u0103v\u0103lie care vinde h\u00e2rtie igienic\u0103 sau cola sau \u021big\u0103ri, adic\u0103 v\u00e2nd cu am\u0103nuntul, va trebui sa am cas\u0103 de marcat, indiferent dac\u0103 cump\u0103r\u0103torul este persoana juridic\u0103 sau fizic\u0103.<br \/>\nLa fel se va \u00eent\u00e2mpla dac\u0103 repar televizoare popula\u021biei, adic\u0103 prestez servicii pentru persoane fizice.<\/font><\/p>\n<p align=\"justify\"><font face=\"Arial\">Dac\u0103 \u00eens\u0103 activitatea respectivului spa\u021biu este v\u00e2nzarea en gross, nu trebuie s\u0103 am cas\u0103 de marcat, chiar dac\u0103 \u00eencasez numerar.<br \/>\nLa fel dac\u0103 fac contabilitate pentru o firm\u0103, chiar dac\u0103 \u00eencasez numerar, nu trebuie s\u0103 am cas\u0103 de marcat.<\/font><\/p>\n<p align=\"justify\"><strong><font color=\"#ff0000\" face=\"Arial\">Diferen\u021ba fa\u021b\u0103 de situa\u021bia anterioar\u0103 este c\u0103 p\u00e2n\u0103 acum doamna de la cofet\u0103rie (adic\u0103 o persoan\u0103 juridic\u0103 care vinde en detail unei alte persoane juridice) putea s\u0103-mi dea factur\u0103 \u0219i chitan\u021b\u0103 c\u00e2nd cump\u0103ram merdenele, pe c\u00e2nd acum trebuie s\u0103-mi dea obligatoriu bon fiscal (\u0219i eventual factur\u0103).<\/font><\/strong><\/p>\n<p align=\"justify\"><a href=\"https:\/\/infokam.eu\/blog\/wp-content\/uploads\/2017\/11\/casa_marcat.jpg\"><font face=\"Arial\"><img loading=\"lazy\" decoding=\"async\" width=\"263\" height=\"229\" title=\"casa_marcat\" style=\"border: 0px currentcolor; border-image: none; margin-right: auto; margin-left: auto; float: none; display: block; background-image: none;\" alt=\"casa_marcat\" src=\"https:\/\/infokam.eu\/blog\/wp-content\/uploads\/2017\/11\/casa_marcat_thumb.jpg\" border=\"0\"><\/font><\/a><\/p>\n<p align=\"justify\"><font face=\"Arial\">O al\u021b\u0103 men\u021biune important\u0103 se face la Art. 4 din acela\u0219i text:<\/font><\/p>\n<p align=\"justify\"><font face=\"Arial\">Art. 4. &#8211;<br \/><font color=\"#0000ff\"><br \/>\n\u00cen sensul art. 1 alin. (1) din ordonan\u021ba de urgen\u021b\u0103, prin livr\u0103ri de bunuri cu am\u0103nuntul \u0219i prest\u0103ri de servicii direct c\u0103tre popula\u021bie se \u00een\u021belege acele activit\u0103\u021bi desf\u0103\u0219urate <strong>CU CARACTER PERMANENT<\/strong> sau sezonier. <strong>NU INTR\u0102 IN ACEASTA CATEGORIE LIVRARILE DE BUNURI SI PRESTARILE DE SERVICII EFECTUATE OCAZIONAL,<\/strong> direct c\u0103tre popula\u021bie, de c\u0103tre operatorii economici, al\u021bii dec\u00e2t comercian\u021bii cu am\u0103nuntul. Prin comer\u021b ocazional se \u00een\u021belege actele de comer\u021b cu caracter \u00eent\u00e2mpl\u0103tor, efectuate pe durat\u0103 limitat\u0103 de timp cu ocazia unor t\u00e2rguri, saloane, s\u0103rb\u0103tori cu caracter laic, expozi\u021bii cu v\u00e2nzare, precum \u0219i livr\u0103rile de bunuri c\u0103tre proprii angaja\u021bi pentru uzul propriu.&#8221;<\/font><\/font>\n<\/p>\n<p align=\"justify\"><font face=\"Arial\">Deci, dac\u0103 fac de regul\u0103 servicii pentru firme, de exemplu contabilitate, dar vine un om de pe strad\u0103 \u0219i \u00eei fac o copie xerox pentru care iau 1 leu, nu trebuie s\u0103 am cas\u0103 de marcat nici chiar \u00een cazul \u00een care am \u00eencasat numerar, pentru c\u0103 regula este s\u0103 fac servicii firmelor, iar copia aia a fost o \u00eent\u00e2mplare.<br \/>\nLa fel, dac\u0103 sunt engrosist, dar v\u00e2nd cuiva dou\u0103 portocale, nu trebuie s\u0103 am casa de marcat dac\u0103 v\u00e2nzarea de portocale c\u0103tre persoane fizice este o excep\u021bie \u0219i nu regula.<\/font><\/p>\n<p align=\"right\"><font face=\"Arial\"><em>Anton Kovacs<\/em><\/font><\/p>\n<p><font face=\"Arial\"><\/font><\/p>\n<p align=\"justify\"><\/p>\n<p align=\"justify\"><a href=\"https:\/\/infokam.eu\/blog\/wp-content\/uploads\/2017\/11\/text-separator-21-13.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"240\" height=\"79\" title=\"text-separator-21\" style=\"border: 0px currentcolor; border-image: none; margin-right: auto; margin-left: auto; float: none; display: block; background-image: none;\" alt=\"text-separator-21\" src=\"https:\/\/infokam.eu\/blog\/wp-content\/uploads\/2017\/11\/text-separator-21_thumb-13.jpg\" border=\"0\"><\/a><\/p>\n<p align=\"justify\"><a href=\"https:\/\/infokam.eu\/blog\/2017\/11\/24\/smart-fleet-management\/\"><font color=\"#000000\">Chiar crede\u021bi c\u0103 merit\u0103 s\u0103 pierde\u021bi at\u00e2ta timp pentru a economisi 1 Euro \/ lun\u0103 ?<\/font><\/a><\/p>\n<p align=\"justify\"><a href=\"https:\/\/infokam.eu\/blog\/2017\/11\/24\/smart-fleet-management\/\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"593\" title=\"foaie_parcurs\" style=\"display: inline; background-image: none;\" alt=\"foaie_parcurs\" src=\"https:\/\/infokam.eu\/blog\/wp-content\/uploads\/2017\/11\/foaie_parcurs.jpg\" border=\"0\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>De cur\u00e2nd \u00een Monitorul Oficial a fost publicat\u0103 Hot\u0103r\u00e2rea nr. 804\/2017 privind modificarea (din nou) \u0219i completarea Normelor Metodologice pentru aplicarea Ordonan\u021bei de urgen\u021b\u0103 a Guvernului nr. 28\/1999 privind obliga\u021bia agen\u021bilor economici de a utiliza aparate de marcat electronice fiscale. La articolul 1 din text se spune: Art. 1. &#8211; (1) \u00cen sensul art. 1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-4605","post","type-post","status-publish","format-standard","hentry","category-contabilitate"],"_links":{"self":[{"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/posts\/4605","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/comments?post=4605"}],"version-history":[{"count":2,"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/posts\/4605\/revisions"}],"predecessor-version":[{"id":4610,"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/posts\/4605\/revisions\/4610"}],"wp:attachment":[{"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/media?parent=4605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/categories?post=4605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/tags?post=4605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}