{"id":14725,"date":"2022-12-09T08:24:01","date_gmt":"2022-12-09T08:24:01","guid":{"rendered":"https:\/\/fastvat.com\/rambursarea-tva-in-marea-britanie-pentru-intreprinderile-nestabilite\/"},"modified":"2023-01-25T14:59:51","modified_gmt":"2023-01-25T14:59:51","slug":"rambursarea-tva-in-marea-britanie-pentru-intreprinderile-nestabilite","status":"publish","type":"post","link":"https:\/\/fastvat.com\/ro\/rambursarea-tva-in-marea-britanie-pentru-intreprinderile-nestabilite\/","title":{"rendered":"Rambursarea TVA \u00een Marea Britanie pentru \u00eentreprinderile nestabilite"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u00centreprinderile nestabilite care au cheltuieli \u00een Marea Britanie pot solicita <a href=\"https:\/\/fastvat.com\/ro\/rambursarea-tva-ului\/\">rambursarea TVA<\/a> \u00een anumite condi\u021bii. G\u0103si\u021bi mai jos cum func\u021bioneaz\u0103 rambursarea TVA \u0219i ce criterii trebuie s\u0103 \u00eendeplini\u021bi pentru a fi eligibil pentru o rambursare a TVA \u00een Marea Britanie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Rambursarea TVA pentru companiile din UE dup\u0103 Brexit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cencep\u00e2nd cu ianuarie 2021 \u0219i \u00een urma Brexitului, procedura de rambursare a TVA-ului \u00een Regatul Unit pentru \u00eentreprinderile stabilite \u00een UE s-a schimbat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toate societ\u0103\u021bile nestabilite care au nevoie de o rambursare a TVA-ului pentru bunurile \u0219i serviciile achizi\u021bionate \u00een Regatul Unit, pot solicita rambursarea TVA-ului \u00een conformitate cu normele stabilite de a 13-a directiv\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Companiile din UE care solicit\u0103 rambursarea taxei britanice pe valoarea ad\u0103ugat\u0103 pentru bunuri \u0219i servicii vor trebui s\u0103 utilizeze un formular specific.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e2nd poate o companie s\u0103 solicite rambursarea TVA-ului?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O rambursare poate fi solicitat\u0103 ori de c\u00e2te ori o afacere <em>nu<\/em> este:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00eenregistrata \u00een scopuri de TVA \u00een Marea Britanie<\/li>\n\n\n\n<li>stabilita \u00een Marea Britanie \u0219i nu efectueaz\u0103 nici o aprovizionare \u00een Marea Britanie<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen plus, autorit\u0103\u021bile britanice se vor asigura c\u0103 \u021bara de stabilire a societ\u0103\u021bii permite concesii similare de rambursare pentru societ\u0103\u021bile din Regatul Unit pentru a autoriza declara\u021bia fiscal\u0103.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Care este termenul limit\u0103 pentru a solicita decontul de TVA din Regatul Unit?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Marea Britanie consider\u0103 perioada cuprins\u0103 \u00eentre 1 iulie \u0219i 30 iunie ca an fiscal. Termenul de solicitare a declara\u021biilor fiscale este de 6 luni de la sf\u00e2r\u0219itul anului fiscal, ceea ce \u00eenseamn\u0103 c\u0103 cererile de recuperare pot fi trimise autorit\u0103\u021bilor fiscale din Regatul Unit p\u00e2n\u0103 la 31 decembrie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Excep\u021bia Irlandei de Nord<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Datorit\u0103 Protocolului privind Irlanda de Nord, exist\u0103 o excep\u021bie de la noile norme de solicitare a TVA-ului \u00eenapoi ori de c\u00e2te ori aceasta face parte dintr-o achizi\u021bie de bunuri pe teritoriul Irlandei de Nord. \u00cen acest caz specific, \u00eentreprinderile stabilite \u00een UE vor putea recupera TVA-ul prin intermediul sistemului electronic de rambursare transfrontalier\u0103 instituit pentru recuperarea TVA \u00een UE, ceea ce \u00eenseamn\u0103 prin normele celei de a 8-a directive.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen acest sens, pentru orice achizi\u021bii de bunuri din Irlanda de Nord cu TVA, societ\u0103\u021bile cu sediul \u00een UE trebuie s\u0103 depun\u0103 cererea de rambursare a TVA prin intermediul portalului statului lor membru de stabilire \u0219i nu prin respectarea normelor specifice ale Regatului Unit post-Brexit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Termenul limit\u0103 pentru cererile de rambursare a taxelor \u00een Irlanda de Nord este 30 septembrie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe de alt\u0103 parte, s-a decis c\u0103 TVA-ul recuperabil facturat pentru prestarea de servicii ar fi considerat, \u00een schimb, o chestiune diferit\u0103 pentru care s-ar aplica normele din a 13-a directiv\u0103 a Regatului Unit, astfel cum s-a explicat mai sus, \u00een locul depunerii obi\u0219nuite a celei de a 8-a directive.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cum ob\u021bin o declara\u021bie de TVA?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u021ain\u00e2nd cont de termenele limit\u0103, \u0219i anume 31 decembrie, pute\u021bi colecta toate facturile \u00een cazul \u00een care TVA-ul din Marea Britanie a fost perceput \u00een timpul unui an fiscal \u0219i pute\u021bi \u00eencepe depunerea procedurii de returnare. Va trebui s\u0103 evalua\u021bi tipul de cheltuieli \u0219i s\u0103 ata\u0219a\u021bi unele documente pentru a v\u0103 sus\u021bine cererea. Ca de obicei, ajutorul unui expert profesionist \u00een declara\u021biile fiscale va asigura o revendicare reu\u0219it\u0103 \u0219i optimizat\u0103 \u00een fa\u021ba autorit\u0103\u021bilor britanice, precum \u0219i posibilitatea de a primi ramburs\u0103rile rapid, \u00een cazul \u00een care se aplic\u0103 condi\u021bii pentru plata \u00een avans a TVA-ului pentru afacerea dvs. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/fastvat.com\/ro\/contactati-ne\/\">Contacta\u021bi FastVAT<\/a> ast\u0103zi \u0219i descoperi\u021bi op\u021biunile pentru a \u00eembun\u0103t\u0103\u021bi fluxul de numerar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00centreprinderile nestabilite care au cheltuieli \u00een Marea Britanie pot solicita rambursarea TVA \u00een anumite condi\u021bii. G\u0103si\u021bi mai jos cum func\u021bioneaz\u0103 rambursarea TVA \u0219i ce criterii trebuie s\u0103 \u00eendeplini\u021bi pentru a fi eligibil pentru o rambursare a TVA \u00een Marea Britanie. Rambursarea TVA pentru companiile din UE dup\u0103 Brexit \u00cencep\u00e2nd cu ianuarie 2021 \u0219i \u00een urma [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":14718,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[9],"tags":[],"class_list":["post-14725","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-stiri-si-blog"],"_links":{"self":[{"href":"https:\/\/fastvat.com\/ro\/wp-json\/wp\/v2\/posts\/14725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fastvat.com\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fastvat.com\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fastvat.com\/ro\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/fastvat.com\/ro\/wp-json\/wp\/v2\/comments?post=14725"}],"version-history":[{"count":2,"href":"https:\/\/fastvat.com\/ro\/wp-json\/wp\/v2\/posts\/14725\/revisions"}],"predecessor-version":[{"id":14892,"href":"https:\/\/fastvat.com\/ro\/wp-json\/wp\/v2\/posts\/14725\/revisions\/14892"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fastvat.com\/ro\/wp-json\/wp\/v2\/media\/14718"}],"wp:attachment":[{"href":"https:\/\/fastvat.com\/ro\/wp-json\/wp\/v2\/media?parent=14725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fastvat.com\/ro\/wp-json\/wp\/v2\/categories?post=14725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fastvat.com\/ro\/wp-json\/wp\/v2\/tags?post=14725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}