Tax receipts can not be recorded as expenses deductible under certain conditions
Because Decision no.105 of 2009 repealed HG.831/1997 regulating among other forms and tax bills, starting on 20.02.2009 expenditure based on tax receipts can not be considered deductible expenses (regardless of value) than in case the tax bill is accompanied by bill, reception, travel order, reimbursement of expenses.
In this regard the Ministry of Finance has produced a practical guide with the following instructions:
A. ion ă rii carburan t ilor auto pe baz ă de bon fiscal, If the country's fuel purchase t ion t s A voucher-based car tax
rii receipts are documents that underpin the country's records
sunt s tampilate s i au înscrise denumirea expenditure accounting and stamped if they are gifted and have entered the name
r ă torului s i num ă rul de înmatriculare a autovehiculului. buy R torului gifted and gifted and number of vehicle registration number.
(1) Bonurile fiscale emise cu aparatele de marcat electronice fiscale în Two. (1) tax receipts issued with electronic cash tax
ei de urgen tă a Guvernului nr. t the Emergency Ordinance Your Government no. ia 28/1999 on the obligation t
traders to use electronic cash tax
, cu modific ă rile s i complet ă rile ulterioare, sunt documente care republished A, Amend and countries and the subsequent complete, are documents
ăt ii attesting make payments at them ă la Registrul de cas ă . and A is attached to the CAS Registry.
ionate sau a (2) recording of goods purchased or specified t
de bon services, paid by cash or credit card, voucher-based A
toarele condi t ii: tax may be the next gifted them the following condition:
furnizorului factura aferent ă bunurilor livrate sau (I) the supplier's invoice request for supplies delivered or
bonul fiscal emis de aparatul de marcat services with tax receipts issued as an annex to the marking device
Electronic tax;
or
cheltuielile efectuate fie prin documente care atest ă ii) the either justify the costs incurred by documents attesting
ionate, fie cu alte documente cum sunt: entry into management I mentioned goods purchased, or with other documents such as:
bonul fiscal, travel order, reimbursement of expenses, with the attached receipt with tax
Those documents approved by the person authorizing the gifted
making these charges. rii decontului de cheltuieli, If the country use A statement of expenditure,
document is' Return of expenses - 05/05/14 Code "approved by
i finan Ń elor nr 3512/2008 privind documentele Order n s economy and financial and No 3512/2008 on documents
tor pentru decont ă ri accounts, which will be adjusted appropriately for return tor RI
internal.
Three. se exercit ă pe baza Deduction of value added to exert on gifted
documents established by Title VI of the Tax Code.
ie de programele informatice utilizate, operatorii economici vor Depending on t ie the software used, operators will
ierea achizi t iilor în contabilitate cu respectarea atât a Exploratory purchases made t t STATEMENTS evidence in respect of both accounting
rilor contabile, cât s ia prevederilor legale privind regimul TVA. regulated countries accounting, as they take the law on VAT regime.
You can post this decision, I tried it, but we found it. It is very strange, who gives me thousands of such bill or photocopies car wash, and you're embarrassed to ask, considering that is a small amount, but still no money in his pocket to give I do not agree.
July 13th, 2009 at 3:27 pmDecision no. 105/2009
from 18/02/2009
revoking the Government Decision no. 831/1997 for the approval of the common forms of financial and accounting activities and the detailed procedures for preparation and use
Published in Official Gazette no. 105 - 20/02/2009
Published in Official Gazette no. 105 of 20/02/2009
Act came into force on February 20, 2009
Topics
Pursuant to art. 108 of the Constitution, republished, and art. Article 4. (1) of the Accounting Law no. 82/1991, republished,
Government of Romania adopts this decision.
Single article. - The Government Decision no. 831/1997 for the approval of the common forms of financial and accounting activities and the detailed procedures for preparation and use, published in the Official Gazette, Part I, no. 368 of 19 December 1997, as amended.
PRIME MINISTER
EMIL BOC
Countersigned by:
-----
Minister of Public Finance
Bogdan Alexandru Dragoi,
Secretary of State
Bucharest, February 18, 2009.
July 15th, 2009 at 8:23 amNo. 105.
and what do you have a tax receipt and invoice I received it.
July 16th, 2009 at 8:26 amregister as eg. to write non-tax receipt in the amount of 8 lei?
are receiving?
To be considered deductible, must be observed that the guidance given by the Ministry of Finance, that if it turns its entry into management (note the reception) is wrong. Amounts of tax bills not accompanied by supporting documents (NIR expense reimbursement, travel order) can be considered tax deductible expenses by the inspectors.
July 16th, 2009 at 8:35 amThe idea is that you have established a threshold of significance, ie a possible check will be charged for larger amounts, which bring money to the budget.
Exp.ctb. Mihaela Manolache
If you are receiving on the fiscal note and fiscal note attached near the reception and all this cash book will be better?
July 16th, 2009 at 9:43 amOr how to make it better.
Thank you in advance
Yes, it is enough if you NIR for each tax receipt for the expense to be deductible,
July 16th, 2009 at 10:39 amyou can also attach tax bills stamped a travel order, even in the city, to justify the expense.
Thank you very much
July 16th, 2009 at 11:02 amIf possible I had a question.
July 16th, 2009 at 11:19 amWe have a wholesale company.
We have commercial agents, sales.
Society does not have enough cars and that we would like to rent 2 cars a contract for another agent to transport goods.
You can deduct expenses for fuel and repairs and VAT if our cars are not just rent?
Our company has two business administrator and would like to make a contract for the use of two cars, but said to make only a loan agreement for the two cars.
How should I do to be fair and legal?
Our recommendation is to do a lease with a symbolic amount in stating that fuel cost will be borne by the tenants and a clause on repairs to be borne by the tenant to restore the property in the state functinare was taken.
July 28th, 2009 at 8:42 amI had myself a question: the charge made in the delegation table employee (about 100 EUR / day) is a deductible expense?
October 22nd, 2009 at 2:57 pmExpense allowance (meal) is deductible up to 13 lei per day. If profit society on the whole period, the amount deductible is 13lei * 2.5 = 32.5 lei / zi.daca is recorded loss is deductible only if the sum of 13 USD per day,
October 26th, 2009 at 10:03 amdifference of 100 - (13 lei or 32.5 million) is non-deductible.
Thank you.
October 27th, 2009 at 9:18 amGood evening!
December 15th, 2009 at 8:33 pmI want to get enlightened in the next speta.Am cesoinat an SRL (assets + liabilities), 30 days after accepting the IRS came to me in control, I gave a copy to perform document control controlului.Acest no end of a year, how contacara? or the tax or penal code articles I can use in my defense?
Thank you in advance!
You can post this Practical Guide prepared by the Ministry of Finance? I looked, but I found it.
December 30th, 2009 at 12:49 pm(Practical Guide with instructions on tax receipts). Thanks in advance.
Guide was posted on the website of the Ministry of Finance
January 8th, 2010 at 10:46 amWith an individual office architecture (so a PFA) established in April 2009, we failed so far to unravel the enigma return spending bill that would compensate for lack of a proper tax receipt a deductible expense.
Specifically, my queries are:
If an unaccompanied a tax receipt of invoice and attached statement of expenditure:
A. the reimbursement of expenses, in this case, I understand that the office gives me cash (?) value of payments made from my personal money (not credit card office) should not be accompanied by the delegation and supporting documents will be be recorded in the books, right?
Two. bank card payment made with the Bureau nestampilat tax receipt, not accompanied by bill, to buy specialized books (for me personally in another country during a trip), the equivalent in lei is highlighted in the statement of account, by following the above reasoning, can not use the return as supporting documentation in this case, although the expense is deductible for sure
Three. bank card payment made with the Bureau, a tax receipt stamped, unaccompanied by invoice value below 100 lei, not everyone releases the invoice for such amounts, there are still no reasoning as to can still use the reimbursement of expenses for deductible expenses in such a situation
B. Payment is made with personal credit card (the person, before having the first collection, the establishment of the Office), not at the office, and invoice data is made with the office: the bill is such documentary evidence in accounting, or should accompanied the statement?
Thanks in advance
January 25th, 2010 at 3:29 pmIf an unaccompanied a tax receipt of invoice and attached statement of expenditure:
A. the reimbursement of expenses, in this case, I understand that the office gives me cash (?) value of payments made from my personal money (not credit card office) should not be accompanied by the delegation and supporting documents will be be recorded in the books, right?
Answer:
For PFA where there is no question of paying the sales receipt or invoice. There must be a document for entry into management product or service paid (stamped tax receipt, invoice, or statement of expenditure NIR).
Two. bank card payment made with the Bureau nestampilat tax receipt, not accompanied by bill, to buy specialized books (for me personally in another country during a trip), the equivalent in lei is highlighted in the statement of account, by following the above reasoning, can not use the return as supporting documentation in this case, although the expense is deductible for sure
Answer:
If a payment made (regardless of which account) do not have a supporting document to meet the conditions required by law (stamped tax receipt, invoice), then the expense is not deductible.
Possibly can to have a foreign travel order stamped and besides books can be purchased and subsistence last deductible up to 35 euro / day Europa.In this case all travel expenses are deductible attached order.
Three. bank card payment made with the Bureau, a tax receipt stamped, unaccompanied by invoice value below 100 lei, not everyone releases the invoice for such amounts, there are still no reasoning as to can still use the reimbursement of expenses for deductible expenses in such a situation
Answer:
If you have a tax receipt stamped, unaccompanied by the bill, the expense is deductible if it draws NIR and good consumer bill that is passed on tax receipts and expense is deductible.
B. Payment is made with personal credit card (the person, before having the first collection, the establishment of the Office), not at the office, and invoice data is made with the office: the bill is such documentary evidence in accounting, or should accompanied the statement?
Re: Invoice must be office and data no matter where payment is made.
February 22nd, 2010 at 9:38 amI have some questions:
May 2nd, 2010 at 3:44 pm1.am a pfa established in 04.2009 and the services on a fee lunar.sa intleg from previous discussions that you buy stationery or used vehicle parts contract, loan, based on sales receipt only, and prepare a consumer bill or NIR is a deductible expense in terms of tax?
2.If there are still in 2009 I found these cheltuileli to be deductible this year how do you adjust?
3.How record statement in rjip: receipts, withdrawals, fees, interest?
and in the statements can be counted rjip?
01/01/2010 4.din be withheld 10% tax base, but I receive the bills-10% tax, but VAT is the whole (eg the = 1000-10% = 900; vat = 190, total bill = 1090). how are these records?
thank you in advance
May 2nd, 2010 at 3:49 pmVAT and TAX IN ANY REGISTRY TO REGISTER?
IF receipts are not deductible in IMPOZITIL INCOME AND NO VAT, PT What use?
May 3rd, 2010 at 2:07 amThree. The Register receipts and payments is absolutely going all paid invoices and receipts representing payments charged by the PFA, deposits and withdrawals of amounts of own funds shall not be mentioned in the diary register receipts and payments. Pass only bank commission and interest in the extract.
We have the following extract from OMF 1040/2004 on the simple game.
Calculation of net income
48. Gross income includes:
a) amounts collected and the equivalent in lei of income in kind from the activities
b) interest income as of trade receivables and other receivables used in connection with a person;
c) gains from the transfer of the assets used in a business activity, including the value of assets after final cessation of activities;
d) income from commitment not self-employed or not to compete with another person;
e) income from the cancellation of or exemption from payment of debts incurred in connection with self.
Not gross income and recorded in the journal of receipts and proceeds, such as:
- Contributions in cash or the equivalent in lei of contributions in kind made to start a business or in its course;
- Amounts received as bank loans or loans to individuals or legal persons;
- Amounts received as compensation;
- Amounts or property received as sponsorship, patronage or donations.
For these operations are open records for various distinct operations or statements are prepared using cumulative documents that reflect the situation of these amounts.
Allowed to deduct only expenses that are related to the achievement of revenue and are paid during a fiscal year.
49. Registration records of the simple movable and immovable property is the acquisition value of production at market prices, as appropriate.
Claims, and that unpaid invoices and outstanding obligations established by law and are recorded at nominal value in the cards for various operations. These records are opened separately for receivables and payables.
The depreciation charge for goods allowed to deduct, in accordance with the regulations of Title II of the Tax Code.
Are redeemable, in accordance with the law, only goods Recording in inventory (code 02.01.14 / a).
50. The simple accounting of the estate property is held in accordance with detailed procedures for preparation and use of standardized forms for the economy, not special treatment for financial and accounting activities, approved by the minister of public finances.
51. Any amount paid, ie received in cash or by bank there will necessarily chronologically, in the journal of receipts and payments (code 01.01.14 / b).
Capped deductible expenses shall be designed to end the fiscal year to be within the law.
52. Net income or tax loss is calculated as follows: the total amounts collected, recorded in col. 5 and 6, in the general ledger of receipts and payments, deduct the depreciation of property tax and duties outlined in the schedule for various operations, and all amounts paid, shown in col. 7 and 8, in the general ledger of receipts and payments, and collect the amounts paid to purchase depreciable property and the total deductible expenses, which is taken from centralizing nondeductible expenses, this summary was drafted with the help of a document simultaneously.
Net income or tax loss will affect the payments and / or proceeds received in advance relating to other tax years, if intellectual property rights, tax of 15% of gross earned income and assets for capitalization under consignment, income as a result of activities under a contract agent, commission or commercial mandate and for activities of the accounting, legal and extrajudicial technical, tax of 10% of gross income received, representing prepayments annual tax account
Four. Registered Your VAT invoice Amount and value excluding VAT income unless it is collected. 10% adjustment will be made by the IRS at the end of the tax directly.
May 10th, 2010 at 3:23 pmPass and pay VAT and tax, they are considered tax deductible to keep their records separate account files.
Receipts are deductible up to 100 lei if proof of their entry into management (NIR, BC, reimbursement of expenses) and related activities are provided. VAT really can not be inferred only from fuel trucks entering and other exceptions.
May 10th, 2010 at 3:29 pmA. Yes deductible
Two. If you have not made the declaration in 2009 within 17.05.2010, you can catch them there, the deductible expenses.
May 10th, 2010 at 3:34 pmIf you have done already without these expenses, make a statement of amendment to 2009 and you will calculate the final tax imposition.
I do not regret that I found this site ...
May 11th, 2010 at 11:59 pmI have a PFA, we expressed some bills under the contract, invoices that are revenue in advance, which we received in 2009. Do not know if these revenues be used for profit (annual net gain of statement 200), considering the fact that this income affects the following financial year, and that are not yet sure if this "contract" will have an outcome in Otherwise refund will be obtained in advance.
May 13th, 2010 at 6:51 pmup
ana_gamalau@yahoo.com
93.113.51.208
Any income received is whether advance or final work to be taxed upon receipt by the bank or house.
May 14th, 2010 at 1:03 pmIn the section Practical Guide is posted on the tax receipts?
June 17th, 2010 at 8:31 amThank you!
for Manuela sava
June 17th, 2010 at 10:50 amgive the site search
good evening,
receipts are recorded in the register of the house if I bill?
February 9th, 2011 at 11:59 pmif I facuturi but we receipts or tax bills, you can slip NIR and the consumer?
February 10th, 2011 at 10:47 amDeductible receipts to "price used bridge" for trucks weighing> 12T? Receipts are less than 100 USD.
March 10th, 2011 at 10:08 amReimbursement of expenses discussed the PFA, but not drawn any conclusions.
March 13th, 2011 at 2:11 pmSo is the statement of expenditures (the model of the company) warrants that the strings are not invoices (with number, date, explanations, amount). It dates back 31 of the month. It totals.
The Register receipts as payment is registered:
1) all receipts ONLY 31
or
2) although we have this statement, receipts will record each date's?
Hello, as the reverse charging record grain bill, valid from 01.06.2011, and my client pays the VAT?
June 27th, 2011 at 10:51 amthank you
I have a situation .. I do not accept receipts accounting stream of the bill while I was traveling situations and bills were on the order of deplasare.i I have decided to make NIR some tax bills that give products in consumer and no .. it does not want to control said we have probleme.va please tell me if it's fair to say I like accounting
October 17th, 2011 at 2:37 pmGood day.
October 21st, 2011 at 12:51 pmI have a question.
If you work abroad during the year with several companies, how do to take me and MY EMPLOYEE daily allowance of 35 € per day? Travel order must be drawn on the year or month with each company separately?? I work for 2 years and not even once I took it daily allowance. What should I do?
for blue_princess_ada@yahoo.com
October 26th, 2011 at 8:59 amto justify the expenditures made with tax receipts need be their entry in management (NIR) or a statement of expenses that can be done once a month, in order to collect all tax bonulete. These documents are governed by Decision no.105 of 2009 where detailed all documents necessary to justify the expenditure.
for maridana_05@yahoo.com
October 26th, 2011 at 9:01 amreceipts are recorded in the home only as proof of payment. To be deductible as an expense, may be NIR or a statement of expenditure.
For maridana_05@yahoo.com
October 26th, 2011 at 9:03 amNir's and consumer receipts are for joining, or registration on costs of goods. That do not have receipts or tax bills will be a problem is to settle these bills. Eventually you can bring in their contribution to pay them.
For gflori@yahoo.com
October 26th, 2011 at 9:04 amreceipts are deductible if they are justified with an accompanying document: dvs.Ordinul for travel or reimbursement of expenses.
For finexpert@caronet.ro
October 26th, 2011 at 9:09 amDo not confuse register receipts and payments that pass all receipts and cash payments and reimbursement of expenses by the bank and underlying expenses deduction. Deductible expenses are other situations that differ overall record of receipts and payments. Read OMF 1040/2004.
For Szuchanszki Susanna Emilia
October 26th, 2011 at 9:16 amIf you bill the reverse charge under art.160, your VAT registered simply log normal income from the sale, the customer pays VAT val.fara. Only your customer is obliged to make reverse charge purchases journal.
For Roman Best Ltd.
roman_best2010@yahoo.com
If you have a company that has as main activity the provision of services abroad, you can deduct monthly for each company you work per diem of 35 euros per day * 2.5. The condition is to have the travel order signed and stamped by dvd.din partner abroad, and expense will be mailing an invoice issued on behalf of companies you work with. In conclusion, any expenditure must be made to taxable income.
October 26th, 2011 at 9:20 amfor Ono
January 12th, 2012 at 8:16 amcompany tax receipts are available without charge if they get Nir or expense reimbursement.
Generally I do not post on blogs learn, But I wish to say That this write-up very pressured me to try and do it! Been writing your keys HAS surprised me. Thank you, Quite nice article.
January 20th, 2012 at 1:54 pmorder to receive travel allowances not have to bring tax bills stamped on that day or simply receive money if the travel order or exceeded 5 km and 12 o'clock?
January 24th, 2012 at 10:56 amHello,
January 26th, 2012 at 10:04 amI have a PFA (TAXI activity) and introduced in RJIP various tax bills (obviously, not accompanied by invoices). I understand that if I do deductibile.Dar NIR are some bills amounting to over $ 1.00. What do I do with them? But what about the tax receipts that relate to providing services? How to be deductible? Thanks in advance.
Costa
January 26th, 2012 at 12:50 pmfor travel must receive a daily allowance as may be deductible in the amount of 32.5 lei for society. Condition for allowance is to travel a greater distance of 5 km and 12 hours.
for Larisa
January 26th, 2012 at 12:52 pm100 lei condition is not valid for tax receipts, they must be justified regardless of the amount as an expense, if no invoice, the following documents, as appropriate: NIR and consumer goods receipt, bill of costs for services.
condition is that the sales receipt to be stamped on the back of soc.care it emits.
OK. I NIR + Bon for consumption. assets. But as shown by this statement of expenditure for. services for. I looked on the net, and do not form than that Return of expenditure is used for traveling. Can I help with a form.
January 26th, 2012 at 3:31 pmOne more thing. If you have a receipt from the supermarket that are real and personal property and business purposes, what should I do? NIR are passed in RJIP only the deductible, irrespective of the other?
January 26th, 2012 at 3:37 pm