{"id":31625,"date":"2023-04-21T10:11:55","date_gmt":"2023-04-21T10:11:55","guid":{"rendered":"https:\/\/develop.wpvip.tgalpha.com\/?p=31625"},"modified":"2025-02-14T10:16:08","modified_gmt":"2025-02-14T10:16:08","slug":"aplicare-tva-in-marea-britanie","status":"publish","type":"post","link":"https:\/\/develop.wpvip.tgalpha.com\/ro\/aplicare-tva-in-marea-britanie","title":{"rendered":"Cum se aplic\u0103 TVA-ul \u00een Marea Britanie 2025"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u00cen 2025, sistemul de <strong>TVA \u00een Marea Britanie<\/strong> continu\u0103 s\u0103 fie influen\u021bat de schimb\u0103rile post-Brexit \u0219i de ajust\u0103rile fiscale impuse de guvern. Fie c\u0103 ai o afacere, faci cump\u0103r\u0103turi din str\u0103in\u0103tate sau trimi\u021bi bani \u00een UK, este esen\u021bial s\u0103 \u00een\u021belegi cum func\u021bioneaz\u0103 <strong>TVA-ul pentru bunuri \u0219i servicii<\/strong>, ce modific\u0103ri au fost implementate \u0219i cum acestea \u00ee\u021bi pot afecta finan\u021bele. \u00cen acest articol, vom analiza <strong>ratele TVA<\/strong>, <strong>except\u0103rile fiscale<\/strong> \u0219i <strong>cum po\u021bi evita costuri suplimentare \u00een tranzac\u021biile interna\u021bionale<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li class=\"\"><a href=\"#ce-este-tva-in-marea-britanie\">Ce este TVA \u00een Marea Britanie?<\/a><\/li><li class=\"\"><a href=\"#cand-trebuie-sa-te-inregistrez-in-registrul-de-tva-in-marea-britanie\">C\u00e2nd trebuie s\u0103 te \u00eenregistrez \u00een registrul de TVA \u00een Marea Britanie?<\/a><\/li><li class=\"\"><a href=\"#cum-sa-te-inregistrezi-pentru-tva-in-marea-britanie\">Cum s\u0103 te \u00eenregistrezi pentru TVA \u00een Marea Britanie<\/a><\/li><li class=\"\"><a href=\"#cat-dureaza-inregistrarea-tva-in-marea-britanie\">C\u00e2t dureaz\u0103 \u00eenregistrarea TVA \u00een Marea Britanie?<\/a><\/li><li class=\"\"><a href=\"#aplicarea-tva-in-marea-britanie\">Aplicarea TVA \u00een Marea Britanie<\/a><\/li><li class=\"\"><a href=\"#cum-se-calculeaza-tva-in-marea-britanie\">Cum se calculeaz\u0103 TVA \u00een Marea Britanie<\/a><\/li><li class=\"\"><a href=\"#cum-sa-solici\u021bi-rambursarea-tva-in-marea-britanie\">Cum s\u0103 solici\u021bi rambursarea TVA \u00een Marea Britanie<\/a><\/li><li class=\"\"><a href=\"#cum-se-depune-declara\u021bia-de-tva-in-marea-britanie\">Cum se depune  declara\u021bia de TVA \u00een Marea Britanie<\/a><\/li><li class=\"\"><a href=\"#anularea-inregistrarii-tva-in-marea-britanie\">Anularea \u00eenregistr\u0103rii TVA \u00een Marea Britanie<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ce-este-tva-in-marea-britanie\"><strong>Ce este TVA \u00een Marea Britanie?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taxa pe valoarea ad\u0103ugat\u0103 (TVA) este un impozit pe consum aplicat la achizi\u021bionarea de bunuri \u0219i servicii \u00een Regatul Unit. Este o tax\u0103 indirect\u0103, ceea ce \u00eenseamn\u0103 c\u0103 este suportat\u0103 de consumatorul final, nu de afacere. Totu\u0219i, \u00eentreprinderile \u00eenregistrate \u00een scopuri de TVA trebuie s\u0103 raporteze \u0219i s\u0103 pl\u0103teasc\u0103 TVA-ul perceput c\u0103tre HMRC (Her Majesty&#8217;s Revenue and Customs).<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" height=\"576\" width=\"1024\" src=\"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-content\/uploads\/2023\/04\/tva-in-marea-britanie-2025-1024x576.jpg\" alt=\"\" class=\"wp-image-106877\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cotele de TVA \u00een Marea Britanie \u00een 2025<\/strong><strong><br><\/strong>\u00cen 2025, cotele de TVA \u00een Marea Britanie r\u0103m\u00e2n neschimbate fa\u021b\u0103 de anii anteriori, cu trei rate principale:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Cota standard de TVA (20%)<\/strong>: Se aplic\u0103 majorit\u0103\u021bii bunurilor \u0219i serviciilor.<\/li>\n\n\n\n<li><strong>Cota redus\u0103 de TVA (5%)<\/strong>: Aplicabil\u0103 pentru anumite servicii legate de ospitalitate, facturi de energie \u0219i propriet\u0103\u021bi reziden\u021biale.<\/li>\n\n\n\n<li><strong>TVA cu cota zero (0%)<\/strong>: Include articole precum c\u0103r\u021bi \u0219i ziare, haine pentru copii \u0219i majoritatea bunurilor exportate.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">De asemenea, unele bunuri \u0219i servicii sunt complet scutite de TVA, cum ar fi asigur\u0103rile, asisten\u021ba medical\u0103 \u0219i educa\u021bia.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-content\/uploads\/2023\/04\/shutterstock_508509406.jpg\" alt=\"\" class=\"wp-image-31637\" style=\"width:600px;height:400px\" srcset=\"https:\/\/develop.wpvip.tgalpha.com\/wp-content\/uploads\/2023\/04\/shutterstock_508509406.jpg 1000w, https:\/\/develop.wpvip.tgalpha.com\/wp-content\/uploads\/2023\/04\/shutterstock_508509406.jpg?resize=300,200 300w, https:\/\/develop.wpvip.tgalpha.com\/wp-content\/uploads\/2023\/04\/shutterstock_508509406.jpg?resize=768,512 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>\u0218tim c\u0103 mutarea \u00eentr-o alt\u0103 \u021bar\u0103 \u00eenseamn\u0103 multe eforturi.&nbsp;<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>\u00censeamn\u0103 curajul de a pleca \u0219i de a fi departe de cei dragi.<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>\u0218i tocmai de aceea, te ajut\u0103 s\u0103 \u0219tii c\u0103 banii t\u0103i sunt \u00een siguran\u021b\u0103.&nbsp;<\/em><a href=\"https:\/\/transfergo.ro\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Transfer\u0103 bani simplu, rapid \u0219i f\u0103r\u0103 comisioane bancare<\/em><\/a><em>&nbsp;exagerate \u00een Rom\u00e2nia \u0219i nu numai.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cand-trebuie-sa-te-inregistrez-in-registrul-de-tva-in-marea-britanie\"><strong>C\u00e2nd trebuie s\u0103 te \u00eenregistrez \u00een registrul de TVA \u00een Marea Britanie?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 cifra de afaceri impozabil\u0103 a afacerii tale dep\u0103\u0219e\u0219te <strong>\u00a385.000 pe an<\/strong>, \u00eenseamn\u0103 c\u0103 ai atins <strong>pragul de \u00eenregistrare pentru TVA \u00een Marea Britanie<\/strong>. Acest lucru te oblig\u0103, din punct de vedere legal, s\u0103 te \u00eenregistrezi ca pl\u0103titor de TVA \u0219i s\u0103 colectezi taxa pentru bunurile \u0219i serviciile impozabile pe care le oferi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Odat\u0103 \u00eenregistrat\u0103, afacerea ta va primi un num\u0103r unic de TVA \u0219i va trebui s\u0103 efectueze pl\u0103\u021bi trimestriale de TVA, calculate pe baza cifrei de afaceri. Este important s\u0103 \u0219tii c\u0103 cifra de afaceri impozabil\u0103 include toate v\u00e2nz\u0103rile care nu sunt scutite de TVA, inclusiv acele tranzac\u021bii pentru care cota de TVA este <strong>zero<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Indiferent dac\u0103 activezi ca societate comercial\u0103 sau ca \u00eentreprinz\u0103tor individual, odat\u0103 ce dep\u0103\u0219e\u0219ti pragul de <strong>\u00a385.000<\/strong>, vei avea obliga\u021bia de a percepe TVA pentru toate bunurile \u0219i serviciile impozabile. Acest lucru presupune depunerea unei declara\u021bii de TVA la fiecare trei luni \u0219i plata TVA-ului aferent, care de regul\u0103 trebuie efectuat\u0103 \u00een luna urm\u0103toare \u00eencheierii trimestrului fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru a evita problemele financiare \u0219i \u00eent\u00e2rzierile \u00een pl\u0103\u021bi, este esen\u021bial s\u0103 ai o eviden\u021b\u0103 clar\u0103 a \u00eencas\u0103rilor \u0219i cheltuielilor, s\u0103 \u021bii o bun\u0103 contabilitate \u0219i s\u0103 gestionezi corect fluxul de numerar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Totu\u0219i, anumite afaceri pot beneficia de scutire de TVA \u00een Marea Britanie, mai ales dac\u0103 desf\u0103\u0219oar\u0103 activit\u0103\u021bi \u00een domenii exonerate de TVA. \u00cen acest caz, chiar dac\u0103 cifra de afaceri dep\u0103\u0219e\u0219te <strong>\u00a385.000<\/strong>, compania nu este obligat\u0103 s\u0103 perceap\u0103 sau s\u0103 pl\u0103teasc\u0103 TVA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cum-sa-te-inregistrezi-pentru-tva-in-marea-britanie\"><strong>Cum s\u0103 te \u00eenregistrezi pentru TVA \u00een Marea Britanie<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 afacerea ta dep\u0103\u0219e\u0219te pragul de \u00a385.000, trebuie s\u0103 te \u00eenregistrezi pentru TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen cele mai multe cazuri, te po\u021bi \u00eenregistra pentru TVA online, dar mai \u00eent\u00e2i trebuie s\u0103 creezi un ID de utilizator \u0219i o parol\u0103 pentru Government Gateway.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De\u0219i HMRC investe\u0219te mul\u021bi bani pentru a face impozitul digital, exist\u0103 \u00eenc\u0103 unele cazuri \u00een care \u00eenregistrarea online nu este disponibil\u0103.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De exemplu, trebuie s\u0103 te \u00eenregistrezi prin po\u0219t\u0103 folosind un <a href=\"https:\/\/www.gov.uk\/guidance\/register-for-vat\" target=\"_blank\" rel=\"noreferrer noopener\">formular VAT1<\/a> dac\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trebuie s\u0103 solici\u021bi o excep\u021bie de \u00eenregistrare &#8216;<a href=\"https:\/\/www.gov.uk\/register-for-vat\" target=\"_blank\" rel=\"noreferrer noopener\">registration exception<\/a>&#8216;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Te \u00eenscrii \u00een sistemul de plat\u0103 forfetar\u0103 pentru agricultur\u0103 &#8216;<a href=\"https:\/\/www.gov.uk\/guidance\/agricultural-flat-rate-scheme-notice-70046\" target=\"_blank\" rel=\"noreferrer noopener\">Agricultural Flat Rate Scheme<\/a>&#8216;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00cenregistrezi diviziile sau unit\u0103\u021bile comerciale ale unei persoane juridice sub numere de TVA separate.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Este posibil s\u0103 \u021bi se cear\u0103 s\u0103 folose\u0219ti formulare diferite \u00een urm\u0103toarele cazuri:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.gov.uk\/government\/publications\/vat-application-for-registration-distance-selling-vat1a\" target=\"_blank\" rel=\"noreferrer noopener\">Formularul VAT1A<\/a>: dac\u0103 este o \u00eentreprindere din UE care vinde la distan\u021b\u0103 \u00een Irlanda de Nord<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.gov.uk\/government\/publications\/vat-application-for-registration-acquisitions-vat1b\" target=\"_blank\" rel=\"noreferrer noopener\">Formularul TVA1B<\/a>: dac\u0103 import\u0103 bunuri \u00een Irlanda de Nord \u00een valoare de peste \u00a385.000 dintr-o \u021bar\u0103 din UE.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.gov.uk\/government\/publications\/vat-registration-notification-vat1c\" target=\"_blank\" rel=\"noreferrer noopener\">Formularul VAT1C<\/a>: dac\u0103 se v\u00e2nd bunuri \u0219i se solicit\u0103 rambursarea taxei pentru acestea.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dup\u0103 ce prime\u0219ti num\u0103rul de \u00eenregistrare TVA format din 9 cifre de la HMRC, te po\u021bi \u00eenscrie pentru un <a href=\"https:\/\/www.gov.uk\/sign-in-vat-account\" target=\"_blank\" rel=\"noreferrer noopener\">cont online de TVA<\/a>, care \u00ee\u021bi va oferi acces la o eviden\u021b\u0103 a TVA-ului pe care \u00eel percepi \u0219i \u00eel pl\u0103te\u0219ti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Contul t\u0103u online de TVA va include, de asemenea, o confirmare a datei de \u00eenregistrare sau a &#8220;datei efective de \u00eenregistrare&#8221;, care reprezint\u0103 momentul \u00een care po\u021bi \u00eencepe \u00een mod legal s\u0103 percepi TVA \u00een Marea Britanie pentru v\u00e2nz\u0103rile tale \u0219i s\u0103 o recuperezi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen contul t\u0103u online de TVA, vei g\u0103si, de asemenea, informa\u021bii despre momentul \u00een care trebuie s\u0103 depui prima declara\u021bie \u0219i prima plat\u0103 a TVA-ului.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 dore\u0219ti s\u0103 evi\u021bi b\u0103t\u0103ile de cap legate de \u00eenregistrarea \u00een scopuri de TVA, ai putea s\u0103 desemnezi un contabil sau un agent care s\u0103 se ocupe de acest proces \u00een numele t\u0103u.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>La TransferGo, \u00ee\u021bi oferim garan\u021bia c\u0103 banii t\u0103i ajung rapid \u0219i \u00een &nbsp; siguran\u021b\u0103 la cei dragi.<\/em>&nbsp;<em>\u0218i \u00ee\u021bi mai oferim ceva. Respectul pentru lupta ta pentru c\u0103 \u0219tim c\u00e2t Valorezi pentru Rom\u00e2nia!&nbsp;<\/em><a href=\"https:\/\/develop.wpvip.tgalpha.com\/ro\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Descarc\u0103-\u021bi aplica\u021bia TransferGo<\/em><\/a><em>&nbsp;\u0219i al\u0103tur\u0103-te celor peste 3,5 milioane de utilizatori din \u00eentreaga lume!<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cat-dureaza-inregistrarea-tva-in-marea-britanie\"><strong>C\u00e2t dureaz\u0103 \u00eenregistrarea TVA \u00een Marea Britanie?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen Regatul Unit, \u00eenregistrarea \u00een scopuri de TVA dureaz\u0103, de obicei, 20-30 de zile, dar durata exact\u0103 variaz\u0103 \u00een func\u021bie de volumul de munc\u0103 al HMRC \u0219i de rapiditatea cu care completezi chestionarul online.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dup\u0103 ce te-ai \u00eenregistrat pentru TVA, HMRC \u00ee\u021bi va crea un cont online, cunoscut \u0219i sub numele de cont Government Gateway, care poate dura p\u00e2n\u0103 la 30 de zile pentru a fi primit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"aplicarea-tva-in-marea-britanie\"><strong>Aplicarea TVA<\/strong> \u00een Marea Britanie<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Odat\u0103 ce \u021bi-ai \u00eenregistrat afacerea la HMRC, vei putea \u00eencepe s\u0103 percepi TVA pentru v\u00e2nz\u0103rile de bunuri sau servicii impozabile.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este important s\u0103 fii 100% clar cu privire la cota de TVA pe care o vei percepe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aplicarea din gre\u0219eal\u0103 a unei cote reduse de TVA (sau a unei cote prea mari!) poate duce la probleme grave. Cel pu\u021bin, va avea un impact negativ asupra fluxului t\u0103u de numerar.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Asigur\u0103-te c\u0103 verifici de dou\u0103 ori dac\u0103 produsul sau serviciul t\u0103u se \u00eencadreaz\u0103 \u00een cota standard de TVA de 20 % sau dac\u0103 are cota zero.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dup\u0103 ce ai calculat cota exact\u0103 de TVA pe care trebuie s\u0103 o percepi de la clientul t\u0103u, va trebui s\u0103 men\u021bionezi detaliile TVA pe factur\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cencep\u00e2nd cu 2023, exist\u0103 trei tipuri de facturi cu TVA: facturi complete, facturi simplificate \u0219i facturi modificate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fiecare tip de factur\u0103 cu TVA are cerin\u021be diferite pentru a se conforma <a href=\"https:\/\/www.gov.uk\/charge-reclaim-record-vat\" target=\"_blank\" rel=\"noreferrer noopener\">reglement\u0103rilor HMRC<\/a>.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Facturi TVA complete<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O factur\u0103 complet\u0103 de TVA este cea mai frecvent\u0103 form\u0103 de factur\u0103 emis\u0103 de \u00eentreprinderile \u00eenregistrate \u00een scopuri de TVA.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 nu e\u0219ti sigur ce tip de factur\u0103 s\u0103 emi\u021bi, o factur\u0103 TVA complet\u0103 este, de obicei, cea mai sigur\u0103 op\u021biune.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru a respecta cerin\u021bele HMRC, o factur\u0103 complet\u0103 trebuie s\u0103 includ\u0103 urm\u0103toarele informa\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Num\u0103rul facturii<\/li>\n\n\n\n<li>Numele \u0219i adresa firmei tale<\/li>\n\n\n\n<li>Numele \u0219i adresa clientului t\u0103u<\/li>\n\n\n\n<li>Data facturii \u0219i data livr\u0103rii<\/li>\n\n\n\n<li>Num\u0103rul de TVA al societ\u0103\u021bii tale<\/li>\n\n\n\n<li>O descriere a produselor v\u00e2ndute<\/li>\n\n\n\n<li>Pre\u021bul fiec\u0103rui produs (f\u0103r\u0103 TVA)<\/li>\n\n\n\n<li>Cota de TVA pentru fiecare produs<\/li>\n\n\n\n<li>Cantitatea fiec\u0103rui produs<\/li>\n\n\n\n<li>Valoarea total\u0103 a facturii (f\u0103r\u0103 TVA)<\/li>\n\n\n\n<li>Valoarea total\u0103 a TVA<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Facturi TVA simplificate<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dup\u0103 cum sugereaz\u0103 \u0219i numele, o factur\u0103 simplificat\u0103 de TVA este o versiune simplificat\u0103 a unei facturi complete de TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceast\u0103 form\u0103 de factur\u0103 poate fi emis\u0103 numai pentru achizi\u021bii de p\u00e2n\u0103 la \u00a3250 \u0219i trebuie s\u0103 includ\u0103 acelea\u0219i informa\u021bii ca o factur\u0103 complet\u0103, cu excep\u021bia urm\u0103toarelor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Data facturii<\/li>\n\n\n\n<li>Datele clientului<\/li>\n\n\n\n<li>Subtotal<\/li>\n\n\n\n<li>Valoarea total\u0103 a TVA<\/li>\n\n\n\n<li>Pre\u021bul \u0219i cantitatea articolelor individuale v\u00e2ndute<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Practic, o factur\u0103 simplificat\u0103 de TVA indic\u0103 doar suma total\u0103 care trebuie pl\u0103tit\u0103 de c\u0103tre client.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Facturi TVA modificate<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Facturile cu TVA modificat\u0103 sunt similare cu facturile complete, cu excep\u021bia faptului c\u0103 acestea indic\u0103 totalul cu TVA inclus \u00een loc de totalul f\u0103r\u0103 TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u021bi emite facturi cu TVA modificat\u0103 numai pentru v\u00e2nz\u0103ri care dep\u0103\u0219esc \u00a3250, iar clientul t\u0103u trebuie s\u0103 fie de acord s\u0103 afi\u0219eze sumele cu TVA inclus \u00een loc de cele f\u0103r\u0103 TVA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cum-se-calculeaza-tva-in-marea-britanie\"><strong>Cum se calculeaz\u0103 TVA<\/strong> \u00een Marea Britanie<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru a calcula TVA-ul:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pentru cota standard de 20%, \u00eenmul\u021be\u0219ti pre\u021bul f\u0103r\u0103 TVA cu 1.2.<\/li>\n\n\n\n<li>Pentru cota redus\u0103 de 5%, \u00eenmul\u021be\u0219ti pre\u021bul f\u0103r\u0103 TVA cu 1.05.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">TVA-ul trebuie s\u0103 fie clar men\u021bionat pe fiecare factur\u0103 emis\u0103 c\u0103tre clien\u021bi.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-content\/uploads\/2023\/04\/shutterstock_483396691.jpg\" alt=\"\" class=\"wp-image-31659\" style=\"width:638px;height:425px\" srcset=\"https:\/\/develop.wpvip.tgalpha.com\/wp-content\/uploads\/2023\/04\/shutterstock_483396691.jpg 1000w, https:\/\/develop.wpvip.tgalpha.com\/wp-content\/uploads\/2023\/04\/shutterstock_483396691.jpg?resize=300,200 300w, https:\/\/develop.wpvip.tgalpha.com\/wp-content\/uploads\/2023\/04\/shutterstock_483396691.jpg?resize=768,512 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cum-sa-solici\u021bi-rambursarea-tva-in-marea-britanie\"><strong>Cum s\u0103 solici\u021bi rambursarea TVA<\/strong> \u00een Marea Britanie<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00centreprinderile \u00eenregistrate \u00een scopuri de TVA pot solicita rambursarea TVA-ului pe care \u00eel pl\u0103tesc pentru cheltuielile de afaceri &#8211; acest lucru este cunoscut \u0219i sub numele de VAT refund.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceasta \u00eenseamn\u0103 c\u0103 \u00eentreprinderile \u00eenregistrate \u00een scopuri de TVA pl\u0103tesc c\u0103tre HMRC doar diferen\u021ba dintre suma pe care au colectat-o \u0219i suma pe care au pl\u0103tit-o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen cazul \u00een care cheltuielile cu TVA ale unei \u00eentreprinderi dep\u0103\u0219esc suma pe care o prime\u0219te de la clien\u021bii s\u0103i, HMRC \u00eei va pl\u0103ti diferen\u021ba.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u021bi solicita rambursarea TVA pentru cheltuielile deductibile fiscal utilizate \u00een mod specific pentru afacerea ta, cum ar fi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Echipamente IT&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Papet\u0103rie&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Spa\u021bii<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Stoc&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Servicii profesionale&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Marketing<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Angajare&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u0103l\u0103torii<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru a solicita rambursarea TVA-ului, trebuie s\u0103 prezin\u021bi la HMRC facturi \u0219i chitan\u021be valabile de TVA de la furnizorii t\u0103i.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Acest lucru se face la depunerea declara\u021biei de TVA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cum-se-depune-declara\u021bia-de-tva-in-marea-britanie\"><strong>Cum se depune  declara\u021bia de TVA<\/strong> \u00een Marea Britanie<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Atunci c\u00e2nd depui o declara\u021bie de TVA la HMRC, trebuie s\u0103 furnizezi o eviden\u021b\u0103 extrem de detaliat\u0103 a v\u00e2nz\u0103rilor \u0219i achizi\u021biilor tale totale, care trebuie s\u0103 includ\u0103: valoarea total\u0103 a TVA pe care o datorezi (input tax), valoarea TVA pe care o po\u021bi recupera (output tax) \u0219i rambursarea TVA (&#8216;input tax&#8217; minus &#8216;output tax&#8217;).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depunerea unei declara\u021bii de TVA este obligatorie chiar \u0219i \u00een cazul \u00een care \u00eentreprinderea ta nu are TVA de recuperat, ceea ce se poate \u00eent\u00e2mpla atunci c\u00e2nd ai pl\u0103tit exact aceea\u0219i sum\u0103 de TVA pe care ai facturat-o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depunerea unei declara\u021bii de TVA necesit\u0103 o cantitate semnificativ\u0103 de documente \u0219i, prin urmare, este un proces care consum\u0103 mult timp, motiv pentru care multe \u00eentreprinderi din Regatul Unit decid s\u0103 delege declara\u021biile de TVA contabililor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exist\u0103 mai multe metode de depunere a unei declara\u021bii de TVA, care sunt cunoscute \u0219i sub numele de scheme de TVA.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Schema standard de contabilitate TVA<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceasta este cea mai frecvent utilizat\u0103 metod\u0103 de contabilitate pentru depunerea TVA \u0219i presupune pur \u0219i simplu s\u0103 se \u021bin\u0103 eviden\u021ba tuturor achizi\u021biilor \u0219i v\u00e2nz\u0103rilor.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen cadrul sistemului standard, va trebui s\u0103 completezi declara\u021biile de TVA trimestrial, adic\u0103 de patru ori pe an.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Schema contabil\u0103 anual\u0103<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceast\u0103 op\u021biune este disponibil\u0103 pentru \u00eentreprinderile britanice cu o cifr\u0103 de afaceri de p\u00e2n\u0103 la \u00a31,35 milioane.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sistemul de contabilitate anual\u0103 func\u021bioneaz\u0103 la fel ca sistemul standard, cu o singur\u0103 excep\u021bie, \u0219i anume c\u0103 declara\u021biile se depun o singur\u0103 dat\u0103 pe an, \u0219i nu trimestrial.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"anularea-inregistrarii-tva-in-marea-britanie\"><strong>Anularea \u00eenregistr\u0103rii TVA<\/strong> \u00een Marea Britanie<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Exist\u0103 mai multe motive pentru care \u021bi-ai putea dori s\u0103 \u00ee\u021bi anulezi \u00eenregistrarea de TVA, de exemplu, dac\u0103 \u021bi-ai \u00eencetat activitatea comercial\u0103 sau dac\u0103 venitul t\u0103u impozabil a sc\u0103zut sub pragul de anulare a \u00eenregistr\u0103rii de \u00a383.000.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen astfel de cazuri, \u00ee\u021bi po\u021bi anula \u00eenregistrarea \u00een scopuri de TVA acces\u00e2nd contul t\u0103u online de TVA, cunoscut \u0219i sub numele de contul Government Gateway.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alternativ, \u00ee\u021bi po\u021bi anula \u00eenregistrarea prin po\u0219t\u0103, complet\u00e2nd \u0219i trimi\u021b\u00e2nd <a href=\"https:\/\/www.gov.uk\/government\/publications\/vat-application-to-cancel-your-vat-registration-vat7\" target=\"_blank\" rel=\"noreferrer noopener\">formularul VAT7<\/a> la HMRC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen mod normal, dureaz\u0103 trei s\u0103pt\u0103m\u00e2ni p\u00e2n\u0103 c\u00e2nd HMRC va confirma anularea \u00eenregistr\u0103rii tale &#8211; acest lucru se va \u00eent\u00e2mpla online sau prin po\u0219t\u0103, \u00een func\u021bie de modul \u00een care ai anulat \u00eenregistrarea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cencep\u00e2nd cu data oficial\u0103 de radiere, nu va mai trebui s\u0103 percepi TVA, dar este important s\u0103 p\u0103strezi registrele de TVA timp de cel pu\u021bin \u0219ase ani, deoarece HMRC ar putea s\u0103 \u021bi le solicite \u00een viitor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De re\u021binut c\u0103 HMRC \u00ee\u021bi va re-\u00eenregistra automat afacerea dac\u0103 va considera c\u0103 nu aveai dreptul s\u0103 o anulezi ini\u021bial.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen acest caz, vei fi obligat prin lege s\u0103 pl\u0103te\u0219ti orice TVA pe care ar fi trebuit s\u0103 o pl\u0103te\u0219ti c\u00e2t timp afacerea ta a fost radiat\u0103 ilegal.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>La final,&nbsp;<\/em><em>dac\u0103 \u021bi-a prins bine articolul \u0219i ai aflat ceva folositor din el,<\/em><em><\/em><\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>d\u0103-l mai departe printr-un share pe&nbsp;<\/em><a href=\"https:\/\/www.facebook.com\/transfergo.romania\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Facebook<\/em><\/a><em>&nbsp;\u0219i WhatsApp,<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>sau orice alt mijloc de social media pe care-l folose\u0219ti.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cite\u0219te \u0219i articolul de aici pentru a afla&nbsp;despre <strong><a href=\"https:\/\/develop.wpvip.tgalpha.com\/ro\/drepturile-angajatilor-uk\" target=\"_blank\" rel=\"noreferrer noopener\">drepturile angaja\u021bilor \u00een Marea Britanie 2023<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen 2025, sistemul de TVA \u00een Marea Britanie continu\u0103 s\u0103 fie influen\u021bat de schimb\u0103rile post-Brexit \u0219i de ajust\u0103rile fiscale impuse de guvern. Fie c\u0103 ai o afacere, faci cump\u0103r\u0103turi din str\u0103in\u0103tate sau trimi\u021bi bani \u00een UK, este esen\u021bial s\u0103 \u00een\u021belegi cum func\u021bioneaz\u0103 TVA-ul pentru bunuri \u0219i servicii, ce modific\u0103ri au fost implementate \u0219i cum acestea [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":31670,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1318,1326,1322],"tags":[],"business_case_studies_tags":[],"class_list":["post-31625","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-afaceri","category-munca-in-strainatate","category-viata-in-strainatate"],"jetpack_featured_media_url":"https:\/\/develop.wpvip.tgalpha.com\/wp-content\/uploads\/2023\/04\/shutterstock_2135917727.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-json\/wp\/v2\/posts\/31625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-json\/wp\/v2\/comments?post=31625"}],"version-history":[{"count":3,"href":"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-json\/wp\/v2\/posts\/31625\/revisions"}],"predecessor-version":[{"id":166638,"href":"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-json\/wp\/v2\/posts\/31625\/revisions\/166638"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-json\/wp\/v2\/media\/31670"}],"wp:attachment":[{"href":"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-json\/wp\/v2\/media?parent=31625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-json\/wp\/v2\/categories?post=31625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-json\/wp\/v2\/tags?post=31625"},{"taxonomy":"business_case_studies_tags","embeddable":true,"href":"https:\/\/develop.wpvip.tgalpha.com\/ro\/wp-json\/wp\/v2\/business_case_studies_tags?post=31625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}