{"id":11,"date":"2009-02-23T10:50:06","date_gmt":"2009-02-23T10:50:06","guid":{"rendered":"http:\/\/blog.webinvoice.ro\/?p=11"},"modified":"2015-04-16T15:21:47","modified_gmt":"2015-04-16T15:21:47","slug":"norme-metodologice-de-intocmire-a-facturilor","status":"publish","type":"post","link":"http:\/\/editor.webinvoice.ro\/2009\/02\/norme-metodologice-de-intocmire-a-facturilor\/","title":{"rendered":"Norme metodologice de intocmire a facturilor"},"content":{"rendered":"<div id=\"_mcePaste\" style=\"text-align: justify;\">(1) Factura prevazuta la art. 155 alin. (5) din Codul fiscal va fi \u00eentocmita \u00een orice limba oficiala a statelor membre ale Uniunii Europene, dar la solicitarea organelor de inspectie fiscala trebuie asigurata traducerea \u00een limba rom\u00e2na. Baza de impozitare poate fi \u00eenscrisa \u00een valuta, dar, daca operatiunea nu este scutita de taxa, suma taxei trebuie \u00eenscrisa si \u00een lei. Pentru \u00eenregistrarea \u00een jurnalele de v\u00e2nzari, baza impozabila va fi convertita \u00een lei, utiliz\u00e2nd cursul de schimb prevazut la art. 1391 din Codul fiscal.<\/div>\n<div style=\"text-align: justify;\"><!--more--><\/div>\n<div id=\"_mcePaste\" style=\"text-align: justify;\">(2) \u00cen situatia \u00een care denumirea bunurilor livrate\/serviciilor prestate nu poate fi \u00eenscrisa pe o singura pagina, elementele prevazute la art. 155 alin. (5), cu exceptia informatiilor prevazute la art. 155 alin. (5) lit. h) &#8211; m) din Codul fiscal, se \u00eenscriu numai pe prima pagina a facturii. \u00cen aceasta situatie este obligatorie \u00eenscrierea pe prima pagina a facturii a numarului de pagini pe care le contine factura si a numarului total de pozitii cuprinse \u00een factura respectiva. Pe facturile emise si achitate prin numerar pe baza de bonuri fiscale emise<\/div>\n<div id=\"_mcePaste\" style=\"text-align: justify;\">conform Ordonantei de urgenta a Guvernului nr. 28\/1999 privind obligatia agentilor economici de a utiliza aparate de marcat electronice fiscale, republicata, cu modificarile ulterioare, nu este necesara mentionarea bunurilor livrate sau a serviciilor prestate, fiind suficienta mentiunea &#8220;conform bon fiscal nr.\/data&#8221;.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">(3) Potrivit prevederilor art. 155 alin. (5) lit. b) si c) din Codul fiscal:<\/div>\n<div id=\"_mcePaste\" style=\"text-align: justify;\">a) daca factura este emisa \u00eenainte de data livrarii\/prestarii sau \u00eenainte de data \u00eencasarii unui avans, pe factura se va mentiona numai data emiterii facturii;<\/div>\n<div id=\"_mcePaste\" style=\"text-align: justify;\">b) \u00een cazul \u00een care factura este emisa \u00een data \u00een care a avut loc livrarea\/prestarea sau \u00eencasarea unui avans, pe factura se va mentiona numai data emiterii facturii, care este aceeasi cu data livrarii\/prestarii sau \u00eencasarii unui avans;<\/div>\n<div id=\"_mcePaste\" style=\"text-align: justify;\">c) \u00een cazul \u00een care factura este emisa ulterior datei livrarii\/prestarii sau a \u00eencasarii unui avans, pe factura se va mentiona at\u00e2t data emiterii facturii, c\u00e2t si data livrarii\/prestarii sau a \u00eencasarii unui avans;<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div id=\"_mcePaste\" style=\"text-align: justify;\">(4) Prevederile art. 155 alin. (5) lit. f) din Codul fiscal referitoare la adresa furnizorului\/prestatorului vor cuprinde cel putin urmatoarele informatii: localitatea, strada si numarul. \u00cen cazul furnizorilor\/prestatorilor cu sediul activitatii economice \u00een Rom\u00e2nia, care au sedii secundare fara personalitate juridica pe teritoriul Rom\u00e2niei, pe facturile emise se va \u00eenscrie adresa sediului activitatii economice a persoanei juridice si, optional, se poate \u00eenscrie si adresa sediului secundar prin care au fost livrate bunurile si\/sau au fost prestate<\/div>\n<div id=\"_mcePaste\" style=\"text-align: justify;\">serviciile. \u00cen cazul furnizorilor\/ prestatorilor cu sediul activitatii economice \u00een afara Rom\u00e2niei, care au sedii fixe pe teritoriul Rom\u00e2niei, pe facturile emise se va \u00eenscrie adresa sediului fix din Rom\u00e2nia care a realizat livrarea de bunuri si\/sau prestarea de servicii. Persoanele impozabile care au sediul activitatii economice \u00een Rom\u00e2nia si au sedii fixe \u00een alte state de la care livreaza bunuri sau presteaza servicii vor \u00eenscrie pe facturi adresa sediului fix prin care au fost realizate aceste operatiuni.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div id=\"_mcePaste\" style=\"text-align: justify;\">(5) Prevederile art. 155 alin. (5) lit. d) din Codul fiscal referitoare la adresa beneficiarului vor cuprinde cel putin urmatoarele informatii: localitatea, strada si numarul. \u00cen cazul beneficiarilor cu sediul activitatii economice \u00een Rom\u00e2nia, care au sedii secundare fara personalitate juridica pe teritoriul Rom\u00e2niei, pe facturile emise de furnizori\/prestatori stabiliti \u00een Rom\u00e2nia se va \u00eenscrie adresa persoanei juridice si, optional, se poate \u00eenscrie si adresa sediului secundar catre care au fost livrate bunurile si\/sau au fost prestate serviciile. \u00cen cazul beneficiarilor cu sediul activitatii economice \u00een afara Rom\u00e2niei, care au sedii fixe pe teritoriul Rom\u00e2niei, pe facturile emise de furnizori\/prestatori stabiliti \u00een Rom\u00e2nia se va \u00eenscrie adresa sediului fix din Rom\u00e2nia catre care au fost livrate bunurile si\/sau au fost prestate serviciile. De asemenea, \u00een cazul beneficiarilor cu sediul activitatii economice \u00een afara Rom\u00e2niei, care au sedii fixe \u00een alt stat dec\u00e2t cel \u00een care \u00eesi au stabilit sediul activitatii economice, pe facturile emise de furnizori\/prestatori stabiliti \u00een Rom\u00e2nia se va \u00eenscrie adresa sediului fix din Rom\u00e2nia catre care au fost livrate bunurile si\/sau au fost prestate serviciile.<\/div>\n<div id=\"_mcePaste\" style=\"text-align: justify;\"><\/div>\n<div id=\"_mcePaste\" style=\"text-align: justify;\">(6) Prevederile art. 155 alin. (5) lit. n) din Codul fiscal cu privire la alte facturi sau documente emise anterior, atunci c\u00e2nd se emit facturi de avans sau facturi partiale pentru aceeasi operatiune, se aplica atunci c\u00e2nd se efectueaza regularizarile prevazute la pct. 69 alin. (3).<\/div>\n","protected":false},"excerpt":{"rendered":"<p>(1) Factura prevazuta la art. 155 alin. (5) din Codul fiscal va fi \u00eentocmita \u00een orice limba oficiala a statelor membre ale Uniunii Europene, dar la solicitarea organelor de inspectie fiscala trebuie asigurata traducerea \u00een limba rom\u00e2na. Baza de impozitare poate fi \u00eenscrisa \u00een valuta, dar, daca operatiunea nu este scutita de taxa, suma taxei [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":466,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[88,3],"tags":[41,52,59],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Norme metodologice de intocmire a facturilor - webinvoice<\/title>\n<meta name=\"description\" content=\"Norme metodologice de intocmire a facturilor conform prevederilor Codului Fiscal.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/editor.webinvoice.ro\/2009\/02\/norme-metodologice-de-intocmire-a-facturilor\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Norme metodologice de intocmire a facturilor - 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