{"id":675,"date":"2013-05-29T18:26:09","date_gmt":"2013-05-29T15:26:09","guid":{"rendered":"http:\/\/infokam.eu\/blog\/?p=675"},"modified":"2013-05-29T18:35:26","modified_gmt":"2013-05-29T15:35:26","slug":"puteti-sa-fiti-sanctionat-daca-ati-vandut-ceva-unei-persoane-fizice-si-nu-aveti-casa-de-marcat","status":"publish","type":"post","link":"https:\/\/infokam.eu\/blog\/2013\/05\/29\/puteti-sa-fiti-sanctionat-daca-ati-vandut-ceva-unei-persoane-fizice-si-nu-aveti-casa-de-marcat\/","title":{"rendered":"Puteti sa fiti sanctionat daca ati vandut ceva unei persoane fizice si nu aveti casa de marcat ?"},"content":{"rendered":"<p align=\"right\"><span style=\"font-size: xx-small;\"><em>Anton KOVACS \u2013 <\/em><\/span><a href=\"http:\/\/www.infokam.eu\"><span style=\"font-size: xx-small;\"><em>www.infokam.eu<\/em><\/span><\/a><\/p>\n<p align=\"justify\">Nu neaparat.<\/p>\n<p align=\"justify\">Daca vindeti un bun sau prestati unei persoane fizice un serviciu oarecare si aceasta activitate nu are un caracter permanent ci este o vanzare sau prestare de serviciu efectuate intamplator, nu este necesar sa aveti casa de marcat ci puteti sa emiteti factura si chitanta.<\/p>\n<p align=\"justify\">Pentru a exemplifica cele de mai sus luam ca exemplu propria noastra firma:<\/p>\n<p align=\"justify\">Noi producem si vindem software destinat strict persoanelor juridice. Totusi, daca intamplator la sediul nostru nimereste o persoana fizica\u00a0 cu un calculator care trebuie depanat nu o vom trimite altundeva,\u00a0 ci vom presta serviciul, vom incasa valoarea prestarii si vom emite factura si chitanta.<\/p>\n<p align=\"justify\">Din pacate, probabil ca daca veti explica cele de mai sus unui organ de control care chiar si-a pregatit chitantierul pentru a va amenda cu 8000 de lei pentru ca nu ati emis un bon de casa, prima intrebare va fi \u201e<em>unde scrie ?<\/em>\u201d<\/p>\n<p>Aici:<\/p>\n<p align=\"center\"><span style=\"background-color: #ffffff;\"><strong>NORME METODOLOGICE<\/strong><\/span><\/p>\n<p align=\"center\"><span style=\"background-color: #ffffff;\"><strong>Pentru aplicarea OUG nr. 28\/1999 privind obligatia agentilor economici de a utiliza aparate <\/strong><\/span><span style=\"background-color: #ffffff;\"><strong>de marcat electronice fiscale<\/strong><\/span><\/p>\n<p align=\"center\"><span style=\"background-color: #ffffff;\"><strong>REPUBLICARE a HG 479\/2003 si a modificarilor din ian. 2005 in MO nr. 348 din 25 aprilie 2005<\/strong><\/span><\/p>\n<p align=\"justify\"><span style=\"background-color: #ffffff;\">&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/span><\/p>\n<p align=\"justify\"><span style=\"background-color: #ffffff; color: #4f81bd;\"><em><strong>Art. 4<\/strong><\/em><\/span><\/p>\n<p align=\"justify\"><em><span style=\"color: #4f81bd;\"><strong><span style=\"background-color: #ffffff;\">In sensul ordonantei de urgenta, prin livrari de bunuri cu amanuntul si prestari de servicii <\/span><span style=\"background-color: #ffffff;\">direct catre populatie se intelege acele activitati desfasurate cu caracter permanent. Nu intra <\/span><span style=\"background-color: #ffffff;\">in aceasta categorie eventualele livrari de bunuri si prestari de servicii direct catre persoanele <\/span><span style=\"background-color: #ffffff;\">fizice efectuate intamplator de catre agentii economici, altii decat comerciantii cu amanuntul.<\/span><\/strong><\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anton KOVACS \u2013 www.infokam.eu Nu neaparat. Daca vindeti un bun sau prestati unei persoane fizice un serviciu oarecare si aceasta activitate nu are un caracter permanent ci este o vanzare sau prestare de serviciu efectuate intamplator, nu este necesar sa aveti casa de marcat ci puteti sa emiteti factura si chitanta. Pentru a exemplifica cele [&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":[65,62,63,66,64],"class_list":["post-675","post","type-post","status-publish","format-standard","hentry","category-contabilitate","tag-amenda","tag-casa-de-marcat","tag-hg4792003","tag-mo-3482005","tag-ordonanta-281999"],"_links":{"self":[{"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/posts\/675","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=675"}],"version-history":[{"count":1,"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/posts\/675\/revisions"}],"predecessor-version":[{"id":676,"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/posts\/675\/revisions\/676"}],"wp:attachment":[{"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/media?parent=675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/categories?post=675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infokam.eu\/blog\/wp-json\/wp\/v2\/tags?post=675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}