{"id":8084,"date":"2024-02-23T19:48:27","date_gmt":"2024-02-23T17:48:27","guid":{"rendered":"https:\/\/www.lugera.ro\/blog\/?p=8084"},"modified":"2024-03-04T20:03:19","modified_gmt":"2024-03-04T18:03:19","slug":"principalele-modificari-fiscale-aduse-de-oug-115-2023","status":"publish","type":"post","link":"https:\/\/www.lugera.ro\/blog\/principalele-modificari-fiscale-aduse-de-oug-115-2023\/","title":{"rendered":"Principalele modific\u0103ri fiscale aduse de OUG 115\/2023"},"content":{"rendered":"<p>OUG 115\/2023 a venit cu modific\u0103ri substan\u021biale ale legisla\u021biei fiscale, cu impact asupra impozit\u0103rii micro\u00eentreprinderilor, impozitului pe profit, tax\u0103rii salariale \u0219i asupra altor aspecte fiscale. Aceast\u0103 ordonan\u021b\u0103, care include at\u00e2t ajust\u0103ri bugetare de sf\u00e2r\u0219it de an, c\u00e2t \u0219i modific\u0103ri fiscale noi, a fost publicat\u0103 \u00een Monitorul Oficial nr. 1139 \u00een 15 decembrie 2023, cu majoritatea prevederilor aplicabile \u00eencep\u00e2nd cu ianuarie 2024.<\/p>\n<p>Detaliem c\u00e2teva dintre cele mai relevante schimb\u0103ri aduse de OUG 115\/2023:<\/p>\n<p><strong>Impozitul pentru Micro\u00eentreprinderi<\/strong><\/p>\n<ul>\n<li>Un ac\u021bionar sau asociat la o singur\u0103 micro\u00eentreprindere poate de\u021bine, direct sau indirect, peste 25% din valoarea\/num\u0103rul titlurilor de participare sau drepturile de vot, modific\u00e2nd astfel regula anterioar\u0103 care permitea de\u021binerea la p\u00e2n\u0103 la trei micro\u00eentreprinderi.<\/li>\n<li>Introducerea obligativit\u0103\u021bii depunerii situa\u021biilor financiare anuale la termenul legal ca o condi\u021bie pentru calificarea ca micro\u00eentreprindere \u00een 2024, cu termenul limit\u0103 pe 31 martie 2024 pentru situa\u021biile financiare ale anului 2023.<\/li>\n<li>Verificarea plafonului de venituri de 500.000 de euro \u021bin\u00e2nd cont at\u00e2t de veniturile micro\u00eentreprinderii c\u00e2t \u0219i de cele ale \u00eentreprinderilor asociate.<\/li>\n<li>Eliminarea excep\u021biei pentru firmele din domeniul HoReCa de a aplica impozitul pe micro\u00eentreprinderi f\u0103r\u0103 condi\u021biile regimului, oblig\u00e2nd aceste companii s\u0103 treac\u0103 la impozitul pe profit dac\u0103 nu respect\u0103 condi\u021biile regimului micro.<\/li>\n<li>Au fost abrogate prevederile care permiteau deducerea limitat\u0103 a unor sume din impozitul micro (ex sponsoriz\u0103rile c\u0103tre ONG-uri \u0219i biserici sau costul caselor de marcat puse \u00een func\u021biune).<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pe-profit-scaled.jpg\"><img decoding=\"async\" class=\"alignnone size-large wp-image-8085 lazyload\" data-src=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pe-profit-1024x640.jpg\" alt=\"OUG 115\/2023 Impozitul pe Profit\" width=\"1024\" height=\"640\" data-srcset=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pe-profit-1024x640.jpg 1024w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pe-profit-300x188.jpg 300w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pe-profit-768x480.jpg 768w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pe-profit-1536x960.jpg 1536w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pe-profit-2048x1280.jpg 2048w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/640;\" \/><\/a><\/p>\n<p><strong>Impozitul pe Profit<\/strong><\/p>\n<ul>\n<li>Restric\u021bionarea anumitor cheltuieli cu deductibilitate limitat\u0103 \u0219i introducerea altora noi.<\/li>\n<li>Modificarea recuper\u0103rii pierderii fiscale anuale la 70% din profiturile impozabile din urm\u0103torii cinci ani, fa\u021b\u0103 de recuperarea integral\u0103 \u00een \u0219apte ani prev\u0103zut\u0103 anterior.<\/li>\n<li>Cheltuielile pentru func\u021bionarea cre\u0219elor \u0219i gr\u0103dini\u021belor administrate de contribuabili devin cheltuieli sociale cu deductibilitate limitat\u0103 la 5% din cheltuielile salariale. Se extinde lista deductibilit\u0103\u021bilor limitate \u0219i pentru sumele pl\u0103tite pentru educa\u021bia timpurie a copiilor angaja\u021bilor, cu un plafon de 1.500 lei pe lun\u0103 pentru fiecare copil.<\/li>\n<li>Se introduc restric\u021bii asupra unor categorii de cheltuieli deductibile actuale, precum \u0219i asupra celor noi legate de sediile sociale, conform articolului LIII, punctele 4, 5, \u0219i 14. Deductibilitatea costurilor de func\u021bionare, \u00eentre\u021binere \u0219i repara\u021bii pentru sediile situate \u00een locuin\u021bele personale ale angaja\u021bilor, care sunt folosite at\u00e2t \u00een scopuri personale c\u00e2t \u0219i profesionale, va fi limitat\u0103 la 50% din valoarea total\u0103 a acestor cheltuieli. De asemenea, se va aplica o limit\u0103 de deductibilitate de 50% pentru cheltuielile legate de sediile sociale situate \u00een imobile reziden\u021biale sau cl\u0103diri individuale din ansambluri reziden\u021biale, care nu sunt folosite exclusiv pentru activit\u0103\u021bi economice. \u00cen plus, amortizarea pentru aceste sedii sociale, atunci c\u00e2nd nu sunt utilizate exclusiv pentru scopuri comerciale, va fi de asemenea deductibil\u0103 \u00een propor\u021bie de 50%. Aceste reglement\u0103ri vor fi aplicabile \u00eencep\u00e2nd cu 1 ianuarie 2024.<\/li>\n<li>Se va reduce, de asemenea, cota maxim\u0103 admis\u0103 pentru ajust\u0103rile de depreciere a crean\u021belor, conform articolului LIII, punctele 11 \u0219i 13. \u00cencep\u00e2nd cu 1 ianuarie 2024, ajust\u0103rile pentru deprecierea crean\u021belor, efectuate \u00een conformitate cu standardele contabile \u00een vigoare, vor fi acceptate doar p\u00e2n\u0103 la un prag de 30% din valoarea total\u0103 a ajust\u0103rilor, comparativ cu limita actual\u0103 de 50%. Aceast\u0103 m\u0103sur\u0103 se va aplica tuturor crean\u021belor \u00eenregistrate de la aceast\u0103 dat\u0103, referindu-se \u00een special la sumele datorate de clien\u021bi pentru bunuri \u0219i servicii furnizate.<\/li>\n<li>Alte ajust\u0103ri specifice includ modific\u0103ri privind grupurile de impozit pe profit, regimul fiscal al burselor private, tratamentul fiscal aplicabil sediilor permanente ale entit\u0103\u021bilor str\u0103ine \u0219i deducerea costurilor excesive asociate cu \u00eendatorarea.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pentru-microintreprinderi-scaled.jpg\"><img decoding=\"async\" class=\"alignnone size-large wp-image-8086 lazyload\" data-src=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pentru-microintreprinderi-1024x522.jpg\" alt=\"OUG 115\/2023 Taxe Salariati\" width=\"1024\" height=\"522\" data-srcset=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pentru-microintreprinderi-1024x522.jpg 1024w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pentru-microintreprinderi-300x153.jpg 300w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pentru-microintreprinderi-768x392.jpg 768w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pentru-microintreprinderi-1536x783.jpg 1536w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug-1152023-impozitul-pentru-microintreprinderi-2048x1044.jpg 2048w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/522;\" \/><\/a><\/p>\n<p><strong>Taxele Salariale<\/strong><\/p>\n<ul>\n<li>Limitele privind scutirile de contribu\u021bii sociale \u0219i impozitul pe venit sunt revizuite, stabilindu-se un plafon de 100 de euro anual pentru abonamentele sportive destinate men\u021binerii, profilaxiei sau terapiei prin activitate fizic\u0103, redus de la 400 de euro.<\/li>\n<li>\u00cencep\u00e2nd cu 1 ianuarie, suma de 400 de lei destinat\u0103 acoperirii costurilor pentru telemunc\u0103 nu mai este exceptat\u0103 de la taxele salariale.<\/li>\n<li>Totodat\u0103, lista beneficiilor scutite de taxe se extinde, introduc\u00e2ndu-se un stimulent fiscal pentru educa\u021bia timpurie, limitat la 1500 de lei pe lun\u0103 pentru fiecare copil, acordat unui singur p\u0103rinte la un angajator.<\/li>\n<li>\u00cen plus, sumele legate de serviciile turistice \u0219i\/sau de tratament \u00een timpul concediului, inclusiv transportul aferent (\u00een limita a 33%), pensiile facultative, asigur\u0103rile private de s\u0103n\u0103tate, abonamentele \u0219i fondurile pentru educa\u021bia timpurie, precum \u0219i diferen\u021ba dintre dob\u00e2nda preferen\u021bial\u0103 \u0219i cea de pia\u021b\u0103 sunt considerate venituri pentru luna \u00een care se efectueaz\u0103 plata.<\/li>\n<li>Beneficiul de 200 de lei netaxabili aplicabil salariului minim va fi disponibil pe parcursul \u00eentregului an 2024.<\/li>\n<li>Angaja\u021bii din sectoarele construc\u021biilor, agriculturii \u0219i IT pot alege s\u0103 contribuie integral la asigur\u0103rile sociale, cu posibilitatea de a renun\u021ba ulterior la aceast\u0103 op\u021biune, care devine efectiv\u0103 din luna urm\u0103toare depunerii cererii, conform politicii interne a angajatorului.<\/li>\n<li>\u00cencep\u00e2nd cu ianuarie 2024, indemniza\u021biile de concediu medical vor fi supuse unei re\u021bineri la surs\u0103 de 10% pentru contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate (CASS), cu excep\u021bia celor pentru accidente de munc\u0103 sau boli profesionale, care r\u0103m\u00e2n neimpozitate.<\/li>\n<li>Pentru angaja\u021bii din domeniile construc\u021biilor, agro-alimentar \u0219i IT, se clarific\u0103 aplicarea plafonului de 10.000 de lei lunar pentru veniturile scutite de impozit, \u00een cazul \u00een care persoana realizeaz\u0103 venituri din salarii pentru o parte din lun\u0103 la func\u021bia de baz\u0103, la unul sau mai mul\u021bi angajatori succesivi. Fiecare angajator determin\u0103 cota parte din plafonul lunar corespunz\u0103toare perioadei respective \u0219i aplic\u0103 scutirea pentru venitul brut lunar, \u00een limita acestei cote.<\/li>\n<li>Se ofer\u0103, de asemenea, clarific\u0103ri privind regulile de impozitare pentru deta\u0219are \u0219i delegare, stabilindu-se modul de calcul al plafonului netaxabil bazat pe valoarea a trei salarii de baz\u0103 corespunz\u0103toare locului de munc\u0103, pentru indemniza\u021biile de delegare sau deta\u0219are, calculat separat pentru fiecare lun\u0103, prin raportare la num\u0103rul de zile lucr\u0103toare din lun\u0103 \u0219i \u00eenmul\u021bit cu num\u0103rul de zile din fiecare lun\u0103 a perioadei respective.<\/li>\n<\/ul>\n<p>Photo Credit <a href=\"http:\/\/shutterstock.com\">shutterstock.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>OUG 115\/2023 a venit cu modific\u0103ri substan\u021biale ale legisla\u021biei fiscale, cu impact asupra impozit\u0103rii micro\u00eentreprinderilor, impozitului pe profit, tax\u0103rii salariale \u0219i asupra altor aspecte fiscale. Aceast\u0103 ordonan\u021b\u0103, care include at\u00e2t ajust\u0103ri bugetare de sf\u00e2r\u0219it de an, c\u00e2t \u0219i modific\u0103ri fiscale noi, a fost publicat\u0103 \u00een Monitorul Oficial nr. 1139 \u00een 15 decembrie 2023, cu majoritatea [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":8087,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[663],"tags":[],"class_list":["post-8084","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lugera-payroll"],"images":{"medium":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug115-300x156.jpg","large":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/oug115-1024x531.jpg"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Principalele modific\u0103ri fiscale aduse de OUG 115\/2023<\/title>\n<meta name=\"description\" content=\"Principalele modific\u0103ri fiscale aduse de OUG 115 \/2023. 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