{"id":6222,"date":"2024-07-30T10:22:58","date_gmt":"2024-07-30T10:22:58","guid":{"rendered":"https:\/\/www.tpa-group.ro\/uncategorized-ro\/preturi-de-transfer\/"},"modified":"2025-03-19T20:41:38","modified_gmt":"2025-03-19T20:41:38","slug":"preturi-de-transfer","status":"publish","type":"post","link":"https:\/\/www.tpa-group.ro\/ro\/servicii\/consultanta-fiscala\/preturi-de-transfer\/","title":{"rendered":"Pre\u0163uri de transfer"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6222\" class=\"elementor elementor-6222 elementor-4172\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a4427b e-flex e-con-boxed e-con e-parent\" data-id=\"5a4427b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcba3dc elementor-widget elementor-widget-heading\" data-id=\"dcba3dc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ce este important s\u0103 \u0219tim \u00een leg\u0103tur\u0103 cu pre\u021burile de transfer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-04578da e-flex e-con-boxed e-con e-parent\" data-id=\"04578da\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecd904a elementor-widget elementor-widget-text-editor\" data-id=\"ecd904a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPre\u021burile de transfer reprezint\u0103 un subiect crucial \u00een fiscalitatea interna\u021bional\u0103 \u0219i \u00een contextul fiscal din Rom\u00e2nia, autorit\u0103\u021bile fiscale urm\u0103rind s\u0103 se asigure c\u0103 este respectat \u201eprincipiul lungimii de bra\u021b\u201d la stabilirea pre\u021burilor pentru tranzac\u021biile derulate \u00eentre entit\u0103\u021bi afiliate.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b65815 e-flex e-con-boxed e-con e-parent\" data-id=\"2b65815\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac2b354 elementor-widget elementor-widget-text-editor\" data-id=\"ac2b354\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\u00cen Rom\u00e2nia, cunoa\u0219terea \u0219i respectarea regulilor privind pre\u021burile de transfer sunt esen\u021biale pentru contribuabili, indiferent de dimensiunea sau de domeniul lor de activitate. Dintre aspectele cheie din aria pre\u021burilor de transfer ce trebuie avute \u00een vedere de c\u0103tre contribuabilii rom\u00e2ni, detaliem \u00een cele ce urmeaz\u0103 obliga\u021bia de \u00eentocmire a dosarului de pre\u021buri de transfer \u0219i obliga\u021biile ce apar \u00een contextul Raport\u0103rii pentru fiecare \u021bar\u0103 \u00een parte (\u201eCountry-by-Country Reporting\u201d).\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-829791e e-flex e-con-boxed e-con e-parent\" data-id=\"829791e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fff671 elementor-widget elementor-widget-heading\" data-id=\"9fff671\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Obliga\u021bia de \u00eentocmire a dosarului de pre\u021buri de transfer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94af9ef e-flex e-con-boxed e-con e-parent\" data-id=\"94af9ef\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08d43dc elementor-widget elementor-widget-text-editor\" data-id=\"08d43dc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDosarul pre\u021burilor de transfer este un document fundamental pentru contribuabilii care efectueaz\u0103 tranzac\u021bii cu entit\u0103\u021bi afiliate, acesta servind ca mijloc de justificare a pre\u021burilor practicate \u00een cadrul acestor tranzac\u021bii. La r\u00e2ndul lor, \u00een cadrul unei inspec\u021bii fiscale, autorit\u0103\u021bile pun mare accent pe calitatea analizelor prezentate \u00een cuprinsul acestui dosar \u0219i a documenta\u021biei conexe. A\u0219adar, \u00een cazul unei inspec\u021bii fiscale, contribuabilii trebuie s\u0103 fie preg\u0103ti\u021bi s\u0103 prezinte autorit\u0103\u021bilor fiscale dosarul pre\u021burilor de transfer.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7667811 e-flex e-con-boxed e-con e-parent\" data-id=\"7667811\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f502966 elementor-widget elementor-widget-heading\" data-id=\"f502966\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Con\u021binutul dosarului<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-acb065c e-flex e-con-boxed e-con e-parent\" data-id=\"acb065c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e665e99 elementor-widget elementor-widget-text-editor\" data-id=\"e665e99\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDosarul pre\u021burilor de transfer trebuie s\u0103 includ\u0103 informatii detaliate despre activit\u0103\u021bile societ\u0103\u021bii, ale grupului din care aceasta face parte, despre tranzac\u021biile desf\u0103\u0219urate cu entit\u0103\u021bile afiliate, dar \u0219i analiza func\u021bional\u0103 \u0219i justificarea economic\u0103 a manierei \u00een care politicile pre\u021burilor de transfer ale societ\u0103\u021bii\/grupului se aliniaz\u0103 cu principiile pre\u021burilor de transfer impuse de lege.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0287244 e-flex e-con-boxed e-con e-parent\" data-id=\"0287244\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77d22ac elementor-widget elementor-widget-heading\" data-id=\"77d22ac\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Criterii \u0219i termene<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dbabee3 e-flex e-con-boxed e-con e-parent\" data-id=\"dbabee3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b3c9cb elementor-widget elementor-widget-text-editor\" data-id=\"0b3c9cb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPentru diferitele categorii de societ\u0103\u021bi, tranzac\u021bii sau valori ale tranzac\u021biilor cu p\u0103r\u021bi afiliate, obliga\u021bia de a \u00eentocmi dosarul pre\u021burilor de transfer poate interveni astfel:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06638b8 e-flex e-con-boxed e-con e-parent\" data-id=\"06638b8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e1e142 elementor-widget elementor-widget-text-editor\" data-id=\"5e1e142\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Marii contribuabili<\/strong>\u00a0sunt obliga\u021bi s\u0103 \u00eentocmeasc\u0103 anual dosarul pre\u021burilor de transfer, p\u00e2n\u0103 la termenul de depunere a declara\u021biei anuale privind impozitul pe profit, dac\u0103 tranzac\u021biile derulate cu persoane afiliate dep\u0103\u0219esc anumite praguri (excl. TVA): valoarea dob\u00e2nzilor pl\u0103tite \/ \u00eencasate este de min. 200 mii Euro; valoarea serviciilor primite \/ prestate este de min. 250 mii Euro, iar valoarea tranzac\u021biilor cu bunuri corporale \/ necorporale este de min. 350 mii Euro. \u00cen eventualitatea unui control fiscal, aceste entit\u0103\u021bi trebuie s\u0103 prezinte dosarul \u00een max. 10 zile de la data solicit\u0103rii.<\/li><li><strong>Contribuabilii mijlocii \u0219i mici,\u00a0<\/strong>dar \u0219i contribuabilii mari care nu dep\u0103\u0219esc plafoanele men\u021bionate mai sus, trebuie s\u0103 prezinte dosarul pre\u021burilor de transfer atunci c\u00e2nd este solicitat \u00een cadrul unei inspec\u021bii fiscale, \u00een termen de 30-60 de zile de la data solicit\u0103rii. La cererea contribuabilului, entit\u0103\u021bile pot beneficia de o extindere cu max. 30 de zile a acestui termen. Aceste reguli se aplic\u0103 dac\u0103 valorile tranzac\u021biilor cu persoane afiliate (excl. TVA) sunt de min. 50 mii Euro \u00een cazul dob\u00e2nzilor pl\u0103tite \/ \u00eencasate \u0219i al serviciilor primite \/ prestate, respectiv 100 mii Euro \u00een cazul tranzac\u021biilor cu bunuri corporale \/ necorporale.<\/li><li>O a treia categorie este reprezentat\u0103 de\u00a0<strong>contribuabili mari, mijlocii sau mici\u00a0<\/strong>ale c\u0103ror tranzac\u021bii cu p\u0103r\u021bi afiliate au valori mai mici fa\u021b\u0103 de pragurile amintite anterior. Ace\u0219tia au obliga\u021bia de a documenta respectarea principiilor pre\u021burilor de transfer, \u00een cadrul unei inspec\u021bii fiscale, conform regulilor generale prev\u0103zute de reglement\u0103rile financiar-contabile \u0219i fiscale \u00een vigoare.<strong>\u00a0<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77e6eb1 e-flex e-con-boxed e-con e-parent\" data-id=\"77e6eb1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db80e28 elementor-widget elementor-widget-heading\" data-id=\"db80e28\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Avantaje ale \u00eentocmirii anuale a dosarului pre\u021burilor de transfer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-90c99b8 e-flex e-con-boxed e-con e-parent\" data-id=\"90c99b8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd95e41 elementor-widget elementor-widget-text-editor\" data-id=\"dd95e41\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\u00centocmirea anual\u0103 a dosarului de pre\u021buri de transfer este, \u00een general, resim\u021bit\u0103 ca o sarcin\u0103 complex\u0103 \u0219i consumatoare de timp de c\u0103tre societ\u0103\u021bi. Totu\u0219i, aceasta ofer\u0103 o serie de avantaje, cum ar fi:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e62daae e-flex e-con-boxed e-con e-parent\" data-id=\"e62daae\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65d5997 elementor-widget elementor-widget-text-editor\" data-id=\"65d5997\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Gestionarea riscurilor<\/strong>: analiza conform\u0103rii cu principiul pre\u021burilor de transfer ajut\u0103 societ\u0103\u021bile s\u0103 identifice \u0219i s\u0103 corecteze eventuale abateri, anterior derul\u0103rii unei inspec\u021bii fiscale. Societ\u0103\u021bile s-ar afla astfel \u00eentr-o pozi\u021bie favorabil\u0103 pentru a lua m\u0103suri corective adecvate, cu scopul de a pre\u00eent\u00e2mpina efectuarea de ajust\u0103ri (adesea de valori semnificative) de c\u0103tre inspectorii fiscali. Astfel, pot fi efectuate ajust\u0103ri voluntare ale tranzac\u021biilor intragrup, astfel \u00eenc\u00e2t s\u0103 se asigure conformarea cu principiul \u201elungimii de bra\u021b\u201d pentru perioade precedente, dar \u0219i pentru cele viitoare, at\u00e2t la nivelul societ\u0103\u021bii rom\u00e2ne, c\u00e2t \u0219i la nivelul celorlalte societ\u0103\u021bi din grup implicate.<\/li><li><strong>Alocarea eficient\u0103 a resurselor<\/strong>: preg\u0103tirea voluntar\u0103 a dosarului pre\u021burilor de transfer, cu o frecven\u021b\u0103 anual\u0103 \/ regulat\u0103, permite companiilor s\u0103 gestioneze procesul cu mai mult\u0103 eficien\u021b\u0103 \u0219i s\u0103 colecteze \/ analizeze informa\u021biile necesare f\u0103r\u0103 a resim\u021bi presiunea impus\u0103 de un control fiscal.<\/li><li><strong>Acces facil la date relevante:\u00a0<\/strong>datele necesare preg\u0103tirii dosarului preturilor de transfer, de altfel voluminoase \u0219i complexe, pot fi mai u\u0219or accesate \u00een cazul unei analize efectuate anual \/ regulat, dec\u00e2t \u00een cazul preg\u0103tirii dosarului pentru o perioad\u0103 mai lung\u0103 de timp sub presiunea termenului impus de echipa de inspec\u021bie fiscal\u0103.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-343f2c8 e-flex e-con-boxed e-con e-parent\" data-id=\"343f2c8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2e6350 elementor-widget elementor-widget-heading\" data-id=\"f2e6350\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Raportarea pentru fiecare \u021bar\u0103 \u00een parte (\u201eCountry-by-Country\u201d)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b07cddc e-flex e-con-boxed e-con e-parent\" data-id=\"b07cddc\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f8ea37 elementor-widget elementor-widget-text-editor\" data-id=\"5f8ea37\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tGrupurile de \u00eentreprinderi multina\u021bionale care \u00eenregistreaz\u0103 venituri anuale consolidate de min. 750 mil. Euro, indiferent dac\u0103 desf\u0103\u0219oar\u0103 sau nu tranzac\u021bii intragrup, au obliga\u021bia de a prezenta autorit\u0103\u021bilor fiscale unul din urm\u0103toarele dou\u0103 documente:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1908e9b e-flex e-con-boxed e-con e-parent\" data-id=\"1908e9b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c16cc1 elementor-widget elementor-widget-text-editor\" data-id=\"7c16cc1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Raportul pentru fiecare \u021bar\u0103 \u00een parte<\/strong>: se \u00eentocme\u0219te de societatea mam\u0103 sau de c\u0103tre o entitate raportoare desemnat\u0103 \u0219i trebuie depus \u00een termen de 12 luni de la finalul anului fiscal de raportare a grupului multina\u021bional. \u00cen cazul \u00een care entitatea mam\u0103 \/ desemnat\u0103 are sediul \u00een afara teritoriului Uniunii Europene, iar Rom\u00e2nia nu a \u00eencheiat un acord de schimb de informa\u021bii \u00een leg\u0103tur\u0103 cu raportarea pentru fiecare \u021bar\u0103 \u00een parte cu statul respectiv, entitatea din Rom\u00e2nia are obliga\u021bia depunerii acestui raport. Acest raport furnizeaz\u0103 autorit\u0103\u021bilor fiscale informa\u021bii despre veniturile, profiturile, impozitele declarate \u00een fiecare jurisdic\u021bie \u0219i alte aspecte legate de grupul respectiv.<\/li><li><strong>Notificarea privind calitatea entit\u0103\u021bii constitutive rom\u00e2ne \u0219i identitatea entit\u0103\u021bii raportoare:\u00a0<\/strong>se depune de c\u0103tre societatea rom\u00e2n\u0103, parte a unui grup multina\u021bional av\u00e2nd o cifr\u0103 de afaceri consolidat\u0103 de peste 750 mil. Euro, pentru a indica societatea raportoare \/ desemnat\u0103, p\u00e2n\u0103 la finalul anului fiscal (sau p\u00e2n\u0103 la termenul de depunere a declara\u021biei anuale privind impozitul pe profit).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7fd2f30 e-flex e-con-boxed e-con e-parent\" data-id=\"7fd2f30\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-09c7a8f elementor-widget elementor-widget-heading\" data-id=\"09c7a8f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Consecin\u021bele ne\u00eendeplinirii obliga\u021biilor \u00een materie de pre\u021buri de transfer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d29ceab e-flex e-con-boxed e-con e-parent\" data-id=\"d29ceab\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bbd31e elementor-widget elementor-widget-text-editor\" data-id=\"7bbd31e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tNerespectarea regulilor \u00een materie de pre\u021buri de transfer poate avea consecin\u021be semnificative pentru contribuabili, incluz\u00e2nd amenzi substan\u021biale \u0219i ajust\u0103ri ale pre\u021burilor tranzac\u021biilor. Este a\u0219adar esen\u021bial s\u0103 se acorde aten\u021bia necesar\u0103 acestor reguli, \u00eentruc\u00e2t:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d90ddc6 e-flex e-con-boxed e-con e-parent\" data-id=\"d90ddc6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c93799 elementor-widget elementor-widget-text-editor\" data-id=\"8c93799\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>\u00cen cazul neprezent\u0103rii dosarului pre\u021burilor de transfer, autorit\u0103\u021bile fiscale pot nu numai ajusta cuantumul pre\u021burilor de transfer, rezult\u00e2nd astfel obliga\u021bii fiscale poten\u021bial semnificative, dar pot \u0219i aplica amenzi de 12.000 \u2013 14.000 RON contribuabililor mari \u0219i mijlocii, respectiv 2.000 \u2013 3.500 RON contribuabililor mici.<\/li><li>Depunerea raportului pentru fiecare \u021bar\u0103 \u00een parte cu \u00eent\u00e2rziere, sau cu date incomplete sau eronate, atrage amenzi de 30.000 \u2013 50.000 RON. Nedepunerea acestuia atrage amenzi de 70.000 \u2013 100.000 RON. Nedepunerea notific\u0103rii privind calitatea entit\u0103\u021bii constitutive rom\u00e2ne \u0219i identitatea entit\u0103\u021bii raportoare atrage \u00eens\u0103 o amend\u0103 mai redus\u0103 (500 \u2013 5.000 RON \u00een func\u021bie de tipul contribuabilului).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-be3c318 e-flex e-con-boxed e-con e-parent\" data-id=\"be3c318\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2e1cb9 elementor-widget elementor-widget-text-editor\" data-id=\"f2e1cb9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\u00cen concluzie, pre\u021burile de transfer reprezint\u0103 un domeniu care solicit\u0103 intens aten\u021bia contribuabililor, at\u00e2t din perspectiva obliga\u021biilor de conformare \u0219i justificare a pre\u021burilor practicate \u00een tranzac\u021biile cu p\u0103r\u021bi afiliate, c\u00e2t \u0219i din perspectiva obliga\u021biilor de raportare pentru fiecare \u021bar\u0103 \u00een parte. \u00cen ultima perioad\u0103, aceasta este o tem\u0103 pe care autorit\u0103\u021bile fiscale o verific\u0103 \u00een detaliu \u00een cadrul inspec\u021biilor fiscale, impun\u00e2nd frecvent obliga\u021bii fiscale suplimentare semnificative, dar \u0219i sanc\u021biuni contraven\u021bionale. Preg\u0103tirea din timp a dosarului pre\u021burilor de transfer \u0219i asigurarea conform\u0103rii cu principiul pre\u021burilor de pia\u021b\u0103 reprezint\u0103 argumente importante pentru contribuabili \u00een a pre\u00eent\u00e2mpina impunerea de ajust\u0103ri fiscale de c\u0103tre autorit\u0103\u021bile fiscale.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8a72968 e-flex e-con-boxed e-con e-parent\" data-id=\"8a72968\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bb06b3 elementor-widget elementor-widget-text-editor\" data-id=\"4bb06b3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tSpeciali\u015ftii din cadrul TPA, cu competen\u0163ele interdisciplinare pe care le de\u0163in \u00een domeniul fiscal, al afacerilor \u015fi \u00een ceea ce prive\u015fte \u00een\u0163elegerea modului de func\u0163ionare a diferitelor pie\u021be sunt \u00een m\u0103sur\u0103 s\u0103 v\u0103 ajute \u00een abordarea problemelor legate de pre\u021burile de transfer, astfel \u00eenc\u00e2t s\u0103 pute\u021bi ob\u021bine o gestionare c\u00e2t mai specific\u0103 a riscurilor de natur\u0103 fiscal\u0103, precum \u0219i alinierea modelului dumneavoastr\u0103 de afaceri la condi\u021biile de pia\u021b\u0103.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b66c3cd e-flex e-con-boxed e-con e-parent\" data-id=\"b66c3cd\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc60c11 elementor-widget elementor-widget-heading\" data-id=\"dc60c11\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Speciali\u015ftii no\u015ftri dezvolt\u0103 cele mai bune solu\u0163ii pentru dumneavoastr\u0103, pun\u00e2ndu-v\u0103 la dispozi\u0163ie urm\u0103toarele servicii:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6470ae8 e-flex e-con-boxed e-con e-parent\" data-id=\"6470ae8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59e3c8b elementor-widget elementor-widget-text-editor\" data-id=\"59e3c8b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Revizuirea modelului dumneavoastr\u0103 de afaceri<\/li><li>Analize func\u021bionale<\/li><li>Analize de pia\u021b\u0103<\/li><li>Propunerea unor modele de stabilire a pre\u021burilor de transfer<\/li><li>Preg\u0103tirea documenta\u021biei de pre\u0163uri de transfer (dosar de grup, dosar local)<\/li><li>Studiu de comparabilitate folosind baza de date\u00a0TP Catalyst<\/li><li>Sus\u0163inerea pre\u0163urilor de transfer aplicate de catre compania dumneavoastra, \u00een cadrul controalelor fiscale<\/li><li>Asisten\u0163\u0103 \u00een solicit\u0103ri de acorduri de pre\u0163 \u00een avans<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-985b291 e-flex e-con-boxed e-con e-parent\" data-id=\"985b291\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b8da595 elementor-widget elementor-widget-text-editor\" data-id=\"b8da595\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\" style=\"color: #3b3b31;\"><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/www.tpa-group.ro\/ro\/servicii\/consultanta-fiscala\/\">Consultan\u0163\u0103 fiscal\u0103 TPA Rom\u00e2nia<\/a><\/strong><\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45cf75b e-flex e-con-boxed e-con e-parent\" data-id=\"45cf75b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0a329b elementor-widget elementor-widget-spacer\" data-id=\"b0a329b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-300abd9 elementor-widget elementor-widget-heading\" data-id=\"300abd9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Persoan\u0103 de contact<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d30ba08 e-flex e-con-boxed e-con e-parent\" data-id=\"d30ba08\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3b8578d e-con-full e-flex e-con e-child\" data-id=\"3b8578d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58bcc49 elementor-widget elementor-widget-single-person-card\" data-id=\"58bcc49\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;1369&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.ro\/ro\/persons\/daniela-zar\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.ro\/app\/uploads\/sites\/9\/2024\/09\/Daniela-Zar-880-x-1000-px-contact-picture-cp6.png\" alt=\"Daniela Zar\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tBucure\u0219ti\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Daniela Zar<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Tax Partner<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.ro\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ce este important s\u0103 \u0219tim \u00een leg\u0103tur\u0103 cu pre\u021burile de transfer Pre\u021burile de transfer reprezint\u0103 un subiect crucial \u00een fiscalitatea interna\u021bional\u0103 \u0219i \u00een contextul fiscal din Rom\u00e2nia, autorit\u0103\u021bile fiscale urm\u0103rind s\u0103 se asigure c\u0103 este respectat \u201eprincipiul lungimii de bra\u021b\u201d la stabilirea pre\u021burilor pentru tranzac\u021biile derulate \u00eentre entit\u0103\u021bi afiliate.\u00cen Rom\u00e2nia, cunoa\u0219terea \u0219i respectarea regulilor privind [&hellip;]<\/p>\n","protected":false},"author":44,"featured_media":4175,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[146,3],"tags":[],"class_list":["post-6222","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consultanta-fiscala","category-uncategorized-ro"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Preturi de Transfer: Servicii Fiscalitate &amp; Optimizare Fiscala | TPA Group Romania<\/title>\n<meta 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