{"id":8101,"date":"2024-03-11T09:27:15","date_gmt":"2024-03-11T07:27:15","guid":{"rendered":"https:\/\/www.lugera.ro\/blog\/?p=8101"},"modified":"2024-03-31T12:50:21","modified_gmt":"2024-03-31T09:50:21","slug":"redimensionarea-abordarii-risipei-alimentare-incurajarea-donatiilor-alimentare-prin-avantaje-fiscale","status":"publish","type":"post","link":"https:\/\/www.lugera.ro\/blog\/redimensionarea-abordarii-risipei-alimentare-incurajarea-donatiilor-alimentare-prin-avantaje-fiscale\/","title":{"rendered":"Redimensionarea abord\u0103rii risipei alimentare: \u00cencurajarea dona\u021biilor alimentare prin avantaje fiscale"},"content":{"rendered":"

Promovarea dona\u021biilor de alimente reprezint\u0103 o ini\u021biativ\u0103-cheie destinat\u0103 agen\u021bilor economici pentru combaterea risipei alimentare, asigur\u00e2ndu-se c\u0103 acestea sunt efectuate \u00een conformitate strict\u0103 cu legisla\u021bia. Aceast\u0103 practic\u0103 nu doar c\u0103 sprijin\u0103 eforturile de reducere a risipei, dar ofer\u0103 \u0219i stimulente fiscale pl\u0103titorilor de impozit pe profit care opteaz\u0103 pentru transferul gratuit al alimentelor c\u0103tre entit\u0103\u021bile acceptate. \u00cen conformitate cu Legea nr. 217\/2016 privind diminuarea risipei alimentare, agen\u021bii economici sunt obliga\u021bi, \u00eencep\u00e2nd cu data de 21 martie 2024, s\u0103 implementeze strategii efective de prevenire \u0219i diminuare a risipei alimentare, respect\u00e2nd o ierarhie de preven\u021bie stabilit\u0103 de lege.<\/p>\n

Redistribuirea alimentelor, ocup\u00e2nd pozi\u021bia a treia \u00een aceast\u0103 ierarhie, implic\u0103 transferul gratuit al produselor alimentare pentru consumul uman c\u0103tre entit\u0103\u021bi autorizate, precum \u0219i alte ac\u021biuni specifice de redistribuire. Aceast\u0103 etap\u0103 succede m\u0103surile de responsabilizare \u0219i de reducere a pre\u021burilor alimentelor cu termen de valabilitate apropiat de expirare. Facem precizarea c\u0103 este exclus\u0103 donarea b\u0103uturilor alcoolice.<\/p>\n

\"Donatii<\/a><\/p>\n

Potrivit Legii nr. 217\/2016, este imperativ ca agen\u021bii economici s\u0103 ini\u021bieze demersurile necesare pentru stabilirea unui acord-cadru cu entit\u0103\u021bile beneficiare ale dona\u021biilor de alimente, asigur\u00e2ndu-se c\u0103 acestea nu vor fi rev\u00e2ndute c\u0103tre al\u021bi operatori din domeniul alimentar sau consumatorii finali. Excep\u021bii de la aceast\u0103 regul\u0103 includ organiza\u021biile non-profit \u0219i \u00eentreprinderile sociale recunoscute prin OG nr. 26\/2000<\/a> \u0219i Legea nr. 219\/2015<\/a>, respectiv serviciile sociale ale furnizorilor publici, conform art. 27 din Legea asisten\u021bei sociale nr. 292\/2011<\/a>, care pot comercializa alimentele c\u0103tre consumatori la pre\u021buri ce acoper\u0103 doar costurile de func\u021bionare.<\/p>\n

\u00cen ceea ce prive\u0219te reglement\u0103rile fiscale asociate, legiuitorul a introdus din 2016 facilit\u0103\u021bi fiscale pentru agen\u021bii economici care particip\u0103 la acest efort de dona\u021bie, referindu-se exclusiv la aceast\u0103 situa\u021bie \u00een contextul prevenirii risipei alimentare. Printre aceste avantaje se num\u0103r\u0103 deductibilitatea cheltuielilor cu alimentele aproape de expirare, subprodusele de origine animal\u0103 neintended pentru consumul uman, \u0219i produsele agroalimentare impropii pentru consum, at\u00e2t timp c\u00e2t sunt gestionate conform prevederilor Legea nr. 217\/2016. \u00cen plus, pentru TVA, transferul acestor alimente nu se consider\u0103 livrare de bunuri, dac\u0103 se respect\u0103 legisla\u021bia relevant\u0103 privind diminuarea risipei alimentare.<\/p>\n

Photo credit shutterstock.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Promovarea dona\u021biilor de alimente reprezint\u0103 o ini\u021biativ\u0103-cheie destinat\u0103 agen\u021bilor economici pentru combaterea risipei alimentare, asigur\u00e2ndu-se c\u0103 acestea sunt efectuate \u00een conformitate strict\u0103 cu legisla\u021bia. Aceast\u0103 practic\u0103 nu doar c\u0103 sprijin\u0103 eforturile de reducere a risipei, dar ofer\u0103 \u0219i stimulente fiscale pl\u0103titorilor de impozit pe profit care opteaz\u0103 pentru transferul gratuit al alimentelor c\u0103tre entit\u0103\u021bile acceptate. […]<\/p>\n","protected":false},"author":6,"featured_media":8103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[663],"tags":[],"class_list":["post-8101","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\/shutterstock_1387285136-300x200.jpg","large":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/03\/shutterstock_1387285136-1024x683.jpg"},"yoast_head":"\nDona\u021bii alimentare<\/title>\n<meta name=\"description\" content=\"Redimensionarea abord\u0103rii risipei alimentare: \u00cencurajarea dona\u021biilor alimentare prin avantaje fiscale. 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