{"id":6607,"date":"2024-06-25T09:52:55","date_gmt":"2024-06-25T07:52:55","guid":{"rendered":"https:\/\/ceccararad.ro\/ro\/?p=6607"},"modified":"2024-06-25T09:54:17","modified_gmt":"2024-06-25T07:54:17","slug":"anaf-modelul-si-continutul-formularului-709-utilizat-de-prestatorii-de-servicii-de-plata-care-nu-au-rezidenta-fiscala-in-romania-dar-carora-li-se-aplica-obligatia-prevazuta-la-art-3212-alin","status":"publish","type":"post","link":"https:\/\/ceccararad.ro\/ro\/anaf-modelul-si-continutul-formularului-709-utilizat-de-prestatorii-de-servicii-de-plata-care-nu-au-rezidenta-fiscala-in-romania-dar-carora-li-se-aplica-obligatia-prevazuta-la-art-3212-alin\/","title":{"rendered":"ANAF: Modelul \u0219i con\u021binutul formularului 709, utilizat de prestatorii de servicii de plat\u0103 care nu au reziden\u021b\u0103 fiscal\u0103 \u00een Rom\u00e2nia, dar c\u0103rora li se aplic\u0103 obliga\u021bia prev\u0103zut\u0103 la art. 321<sup>2<\/sup>&nbsp;alin. (2) din Codul fiscal, \u00een consultare public\u0103"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"alignright\"><img decoding=\"async\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2024\/06\/anaf-modelul-si-continutul-formularului-709-utilizat-de-prestatorii-de-servicii-de-plata-care-nu-s20895-300x182.jpg\" alt=\"\" class=\"wp-image-31851\"\/><\/figure><\/div>\n\n\n\n<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) propune, printr-un&nbsp;<a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20240619133223_proiect_ordin.zip\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>proiect de Ordin<\/em><\/strong><\/a>&nbsp;publicat \u00een transparen\u021b\u0103 decizional\u0103, modelul \u0219i con\u021binutul formularului 709, utilizat de prestatorii de servicii de plat\u0103 care nu au reziden\u021b\u0103 fiscal\u0103 \u00een Rom\u00e2nia, dar c\u0103rora li se aplic\u0103 obliga\u021bia prev\u0103zut\u0103 la art. 321<sup>2<\/sup>&nbsp;alin. (2) din Legea nr. 227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare. ANAF men\u021bioneaz\u0103, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ, c\u0103 frauda \u00een domeniul TVA este o problem\u0103 comun\u0103 tuturor statelor membre, dar statele membre \u00een mod individual nu au informa\u021biile necesare pentru a se asigura c\u0103 normele \u00een materie de TVA \u00een sectorul comer\u021bului electronic transfrontalier sunt aplicate corect sau pentru a combate frauda \u00een domeniul TVA \u00een sectorul comer\u021bului electronic. Astfel, a fost aprobat\u0103 Directiva (UE) 2020\/284 a Consiliului din 18 februarie 2020 de modificare a Directivei 2006\/112 CE \u00een ceea ce prive\u0219te introducerea anumitor cerin\u021be pentru prestatorii de servicii de plat\u0103.<\/p>\n\n\n\n<p>Cite\u0219te mai mult \u00een&nbsp;<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-modelul-si-continutul-formularului-709-utilizat-de-prestatorii-de-servicii-de-plata-care-nu-au-rezidenta-fiscala-in-romania-dar-carora-li-se-aplica-obligatia-prevazuta-la-art-3212-s20895\/\" target=\"_blank\" rel=\"noreferrer noopener\">CECCAR Business Magazine<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) propune, printr-un&nbsp;proiect de Ordin&nbsp;publicat \u00een transparen\u021b\u0103 decizional\u0103, modelul \u0219i con\u021binutul formularului 709, utilizat de prestatorii de servicii de plat\u0103 care nu au reziden\u021b\u0103 fiscal\u0103 \u00een Rom\u00e2nia, dar c\u0103rora li [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-6607","post","type-post","status-publish","format-standard","hentry","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/posts\/6607","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/comments?post=6607"}],"version-history":[{"count":0,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/posts\/6607\/revisions"}],"wp:attachment":[{"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/media?parent=6607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/categories?post=6607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccararad.ro\/ro\/wp-json\/wp\/v2\/tags?post=6607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}