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Ce trebuie sa stii despre rambursarea TVA-ului



Incepand cu februarie 2010, Ministerul Finantelor a introdus o procedura simplificata de rambursare a TVA catre societatile stabilite in Romania si inregistrate in scopuri de TVA. Deconturile cu sume negative de TVA cu optiune de rambursare se solutioneaza in functie de gradul de risc fiscal pe care il prezinta fiecare persoana impozabila. Principala imbunatatire se refera la emiterea imediata a deciziei de rambursare in cazul solicitarilor pentru sume mai mici sau egale cu 10.000 lei.

Recuperarea TVA in cazul categoriei de risc fiscal mic

Deconturile cu sume negative de TVA, cu optiune de rambursare, prin care se solicita rambursarea unor sume mai mici sau egale cu 10.000 lei sunt considerate, in mod automat, cu risc fiscal mic. Societatile care depun astfel de deconturi de TVA nu vor mai fi supuse controlului fiscal anticipat, iar restituirea TVA este acordata automat prin emiterea deciziei de rambursare (sub rezerva verificarii ulterioare, in termenul de prescriere).

Solicitarile de rambursare se solutioneaza, in ordinea cronologica a inregistrarii lor la autoritatea fiscala, in termen de maximum 45 de zile calendaristice de la data depunerii decontului cu sume negative de TVA, cu optiune de rambursare.

Recuperarea TVA in cazul categoriei de risc fiscal mediu

In cazul in care decontul cu sume negative de TVA, cu optiune de rambursare, se incadreaza in categoria de risc fiscal mediu, autoritatea fiscala va efectua analiza documentara. Pentru realizarea analizei documentare, autoritatea fiscala va comunica catre compania in cauza documentele care trebuie prezentate (ex. jurnale de vanzari si cumparari, contracte comerciale si facturi, balantele de verificare, etc) si termenul pentru livrare. Neprezentarea in termenul stabilit de autoritatea fiscala a documentelor solicitate pentru efectuarea analizei documentare atrage incadrarea in gradul de risc fiscal mare si solutionarea cu inspectie fiscala anticipata.

In urma efectuarii analizei documentare, deconturile cu sume negative de TVA, cu optiune de rambursare, pentru care au putut fi justificate sumele solicitate la rambursare se aproba si se emite decizia de rambursare a TVA. In cazul in care sumele solicitate nu au putut fi justificate, decontul respectiv se incadreaza la categoria de risc fiscal mare si se solutioneaza cu inspectie fiscala anticipata.

Recuperarea TVA in cazul categoriei de risc fiscal mare

Rambursarea TVA in cazul categoriei de risc fiscal mare se realizeaza doar in urma unui control fiscal anticipat. Totusi, conform noii proceduri de rambursare a TVA introdusa prin Ordinul 263/2010, pentru deconturile cu sume negative de TVA, cu optiune de rambursare, depuse de contribuabili cu  risc fiscal mare, acestia pot depune scrisori de garantie bancara emise de institutii de credit. In acest caz, deconturile vor fi incadrate in categoria celor ce prezinta risc fiscal mic si se solutioneaza cu inspectie fiscala ulterioara.

Contribuabilii mari si mijlocii sunt considerati ca prezentand risc fiscal mare daca desfasoara activitati din urmatoarele domenii:

  • Comert cu ridicata al cerealelor, semintelor, furajelor si tutunului neprelucrat (cod CAEN 4621)
  • Comert cu ridicata al fructelor si legumelor (cod CAEN 4631)
  • Comert cu ridicata al combustibililor solizi, lichizi si gazosi si al produselor derivate (cod CAEN 4671)
  • Comert cu ridicata al materialului lemnos si al materialelor de constructie si echipamentelor sanitare (cod CAEN 4673)
  • Comert cu ridicata al deseurilor si resturilor (cod CAEN 4677)

Regimul special privind operatiunile de export

In situatia in care compania intra in categoria firmelor de export, atunci se va aplica regimul special de rambursare, iar restituirea TVA se acorda cu inspectie fiscala ulterioara, cu exceptia cazurilor cu risc fiscal mare. In aceasta categorie intra societatile care au desfasurat in anul anterior activitati de export, in nume propriu sau in comision si/sau livrari intracomunitare de bunuri scutite de TVA, in procent de minim 75% din rulajul debitor al contului clienti (411), dar nu mai putin de echivalentul in lei a 1.000.000 euro, calculat pe baza cursului valutar de schimb comunicat de BNR, valabil la data de 31 decembrie a anului precedent celui in care se aplica regimul special. Conditia privind desfasurarea de activitati de export si/sau livrari intracomunitare de bunuri scutite de TVA, in procent de minim 75% din rulajul debitor al contului de clienti (4111) trebuie indeplinita pana la data depunerii cererii pentru aprobarea regimului special.

De asemenea, societatea nu trebuie sa desfasoare activitati de export in domeniile mentionate mai sus in categoria de risc fiscal mare.


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