{"id":171,"date":"2013-08-30T09:05:00","date_gmt":"2013-08-30T09:05:00","guid":{"rendered":"http:\/\/blog.webinvoice.ro\/?p=171"},"modified":"2015-04-16T15:02:54","modified_gmt":"2015-04-16T15:02:54","slug":"despre-factura-pro-forma-ce-nu-este-si-cand-o-folosim","status":"publish","type":"post","link":"http:\/\/editor.webinvoice.ro\/2013\/08\/despre-factura-pro-forma-ce-nu-este-si-cand-o-folosim\/","title":{"rendered":"Despre factura &#8220;pro forma&#8221;. Ce NU este si cand o folosim?"},"content":{"rendered":"<p><strong>Factura &#8220;pro forma&#8221; nu este un document justificativ de \u00eenregistrare \u00een contabilitate, <\/strong>\u00een nicio condi\u0163ie \u015fi sub nicio form\u0103, nici \u00een contabilitatea emitentului, nici \u00een contabilitatea celui care a primit-o.<br \/>\n<!--more--><br \/>\nO factur\u0103 pro forma con\u0163ine acelea\u015fi elemente ca o factur\u0103 fiscal\u0103, deosebirea esen\u0163ial\u0103 dintre acestea fiind dat\u0103 de men\u0163iunea \u201epro forma\u201d, care se face<strong> obligatoriu<\/strong> pe orice factur\u0103 pro forma.<\/p>\n<p>O factur\u0103 pe care este \u00eenscris\u0103 men\u0163iunea \u201epro forma\u201d, nu are nicio valoare juridic\u0103 pentru cel care o prime\u015fte, nu genereaz\u0103 nici un fel de obliga\u0163ii pentru acesta, respectiv nu atest\u0103 transferul de proprietate asupra bunurilor men\u0163ionate \u00een ea.<\/p>\n<p>Transmiterea unei facturi pro forma se face numai de un v\u00e2nz\u0103tor \u015fi numai c\u0103tre un poten\u0163ial cump\u0103r\u0103tor, \u015fi poate avea caracterul de \u201einvita\u0163ie\u201d, de\u201eofert\u0103\u201d, de \u201epropunere\u201d de cump\u0103rare, comunic\u00e2nd caracteristicile produselor, pre\u0163ul acestora, condi\u0163iile de livrare, de achitare a contravalorii lor etc.<\/p>\n<p>Unii agen\u0163i economici transmit factura &#8220;pro form\u0103&#8221;:<\/p>\n<ul>\n<li>pentru a-\u015fi anun\u0163a prezen\u0163a pe pia\u0163\u0103, pentru a se face cunoscu\u0163i prin lansarea unor invita\u0163ii\/propuneri\/oferte de cump\u0103rare, ca o form\u0103 de promovare a produselor lor;<\/li>\n<li>\u00eempreuna cu un produs mostr\u0103\/e\u015fantion\/model, unele cu titlu gratuit (precum dintre cele consumabile \u015fi de valori mici), altele chiar pentru a putea fi utilizate (\u00eencercate, probate) pe o perioad\u0103 limitat\u0103.<\/li>\n<li>\u00een cazul unor contracte de tip abonament cu pl\u0103\u0163i recurentesau \u00een mai multe tran\u015fe. Proforma va fi astfel emis\u0103 \u00eenaintea facturii finale, pentru a \u00een\u015ftiin\u0163a clientul de valoarea produselor\/ serviciilor \u015fi de data scadent\u0103. Facturile proforma devin astfel un instrument bun de management al \u00eencas\u0103rilor.<\/li>\n<\/ul>\n<p><strong><a title=\"WebInvoice\" href=\"http:\/\/editor.webinvoice.ro\">WebInvoice<\/a><\/strong><strong> permit<\/strong><strong>e<\/strong><strong> transformarea automat\u0103 a proformelor \u00een facturi fiscale, prelu\u00e2nd informa\u0163iile cuprinse \u00een proforma \u015fi aloc\u00e2nd un num\u0103r nou pentru factura(fiscal<\/strong><strong><strong>\u0103<\/strong>) final\u0103.<\/strong><br \/>\nDac\u0103 cel care a primit o factur\u0103 \u201epro forma\u201d se hot\u0103r\u0103\u015fte s\u0103 achizi\u0163ioneze produsele oferite printr-o factur\u0103 &#8220;pro forma&#8221; primit\u0103, el va putea pl\u0103ti o asemenea factur\u0103 cu condi\u0163ia:<\/p>\n<ul>\n<li>livr\u0103rii bunurilor \u015fi\/sau a prest\u0103rii serviciilor \u00eenscrise \u00een aceasta, \u015fi<\/li>\n<li>a emiterii unei facturi fiscale\/comerciale, acestea fiind adev\u0103rata factur\u0103 admis\u0103 de lege \u00een baza c\u0103reia se poate cere\/efectua plata m\u0103rfurilor livrate \u015fi\/sau a serviciilor prestate.<\/li>\n<\/ul>\n<p>De men\u0163ionat \u015fi faptul c\u0103 exist\u0103 \u015fi puncte devedere care sus\u0163in c\u0103 o factur\u0103 \u201epro forma\u201d se emite \u201eunor cump\u0103r\u0103tori\u201d \u00een urm\u0103toarele scopuri:<\/p>\n<p>1) pentru ca importatorul s\u0103 poat\u0103 ob\u0163ine de la banc\u0103 valuta necesar\u0103;<\/p>\n<p>2) pentru ca importatorul s\u0103 poat\u0103 ob\u0163ine licen\u0163a de import;<\/p>\n<p>3) la cererea b\u0103ncii pentru justificarea pl\u0103\u0163ii unor avansuri sau emiterea unui acreditiv de import;<\/p>\n<p>4) \u00een cazul \u00een care vama din \u0163ara importatorului cere o factur\u0103 &#8220;pro form\u0103&#8221; consular\u0103 (vizata de consulatul \u0163\u0103rii importatorului din \u0163ara exportatorului pentru certificarea originii m\u0103rfii);<\/p>\n<p>5) pentru indicarea valorii accizelor care urmeaz\u0103a fi pl\u0103tite de cump\u0103r\u0103tor \u00een cazul produselor energetice livrate din antrepozitele fiscale (punctul 106 din Normele metodologice deaplicare ale \u201eArt. 206<sup>51<\/sup>. Plata accizelor la bugetul destat\u201d din Codul fiscal).<\/p>\n<p>\u00cen condi\u0163iile \u00een care o factur\u0103 \u201epro forma\u201d nu are niciovaloare juridic\u0103, <strong>nu este un document justificativ de \u00eenregistrare \u00een contabilitate<\/strong>, \u015fi nu genereaz\u0103 nicio obliga\u0163ie, nici fa\u0163\u0103 de cel care o emite, nici fa\u0163\u0103 de cel care o prime\u015fte, \u015fi cu at\u00e2t mai mult fa\u0163\u0103 de ter\u0163e persoane, un asemenea formular nu va fi acceptat: de b\u0103nci pentru perfectarea unor credite documentare \u015fi\/sau pentru acordarea de valut\u0103 \u00een vederea efectu\u0103rii unor importuri ; de organele abilitate pentru acordarea de licen\u0163e de import; de consulatul \u0163\u0103rii importatorului, din \u0163ara exportatorului, pentru certificareaoriginii m\u0103rfii etc., ne avertizeaza cei de la <a href=\"https:\/\/www.facebook.com\/notes\/webinvoicero\/despre-factura-pro-forma-ce-nu-este-si-cand-o-folosim\/641319059235504#\"><strong>legestart.ro.<\/strong><\/a><\/p>\n<p><strong>Informatii complete puteti gasi aici<\/strong><strong>:<\/strong><\/p>\n<p>&#8211; Legea contabilit\u0103\u0163ii nr. 82\/1991;<\/p>\n<p>&#8211; <strong><a href=\"https:\/\/www.facebook.com\/notes\/webinvoicero\/despre-factura-pro-forma-ce-nu-este-si-cand-o-folosim\/641319059235504#\">Ordinulministrului finan\u0163elor publice nr. 3.055\/2009<\/a><\/strong> pentru aprobarea Reglement\u0103rilor contabile conforme cu directivele europene;<\/p>\n<p>&#8211; <strong><a href=\"https:\/\/www.facebook.com\/notes\/webinvoicero\/despre-factura-pro-forma-ce-nu-este-si-cand-o-folosim\/641319059235504#\">Ordinulministrului economiei \u015fi finan\u0163elor nr. 3512\/2008<\/a><\/strong>privind documentele financiar-contabile;<\/p>\n<p>&#8211; <a href=\"https:\/\/www.facebook.com\/notes\/webinvoicero\/despre-factura-pro-forma-ce-nu-este-si-cand-o-folosim\/641319059235504#\"><strong>Legeanr. 571\/2003<\/strong> <\/a>privind Codul fiscal;<\/p>\n<p>&#8211; <strong><a href=\"https:\/\/www.facebook.com\/notes\/webinvoicero\/despre-factura-pro-forma-ce-nu-este-si-cand-o-folosim\/641319059235504#\">Hot\u0103r\u00e2reaGuvernului nr. 44\/2004<\/a><\/strong> pentru aprobarea <strong><a href=\"https:\/\/www.facebook.com\/notes\/webinvoicero\/despre-factura-pro-forma-ce-nu-este-si-cand-o-folosim\/641319059235504#\">Normelormetodologice<\/a><\/strong> de aplicare a Legii nr. 571\/2003 privindCodul fiscal;<\/p>\n<p>&#8211; <strong><a href=\"https:\/\/www.facebook.com\/notes\/webinvoicero\/despre-factura-pro-forma-ce-nu-este-si-cand-o-folosim\/641319059235504#\">Ordinul ministrului finan\u0163elor publice nr. 185\/2007<\/a><\/strong> pentru aprobarea modelului \u015fi con\u0163inutului unor formulare prev\u0103zute la titlul III din Legea nr. 571\/2003 privind Codul fiscal, cu modific\u0103rile \u015fi complet\u0103rile ulterioare.<\/p>\n<p>Sursa: <a href=\"http:\/\/www.facebook.com\/l.php?u=http%3A%2F%2Fwww.legestart.ro&amp;h=BAQGkQC-9&amp;s=1\" target=\"_blank\" rel=\"nofollow\">www.legestart.ro<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Factura &#8220;pro forma&#8221; nu este un document justificativ de \u00eenregistrare \u00een contabilitate, \u00een nicio condi\u0163ie \u015fi sub nicio form\u0103, nici \u00een contabilitatea emitentului, nici \u00een contabilitatea celui care a primit-o.<\/p>\n","protected":false},"author":2,"featured_media":472,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[88,3],"tags":[33,34,68],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Despre factura &quot;pro forma&quot;. 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