{"id":3424,"date":"2019-11-29T16:00:41","date_gmt":"2019-11-29T14:00:41","guid":{"rendered":"https:\/\/portal.winmentor.ro\/wme\/?page_id=3424"},"modified":"2020-03-25T13:34:56","modified_gmt":"2020-03-25T11:34:56","slug":"pro-rata-tva","status":"publish","type":"page","link":"https:\/\/portal.winmentor.ro\/wme\/suport\/help\/pro-rata-tva\/","title":{"rendered":"Pro rata TVA"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Calculul proratei se efectueaza pentru \ndeterminarea TVA deductibil in conditiile in care o societate realizeaza atat \noperatii cu drept de deducere, cat si operatiuni scutite, fara drept de \ndeducere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I. CONFIGURARI<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Constantele care trebuie setate pentru \ninregistrarea TVA-ului in regim de Pro rata se regasesc in Constante generale \n&gt; TVA:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Prorata de deducere = \nprocent de Prorata \n<\/li><li>Cont inregistrare Prorata si TVA nedeductibil \n= \u2026 \n<\/li><li>La intrari cu TVA mixt: Prorata se \ninregistreaza = Direct pe cont \/ In pretul de \ninregistare a marfii. <\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">II. FUNCTIONARE<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Intrarile inregistrate in regim de prorata \ntrebuie setate pe Tip \u201eTaxare normala ProRata\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Liniile de facturi pentru care se inregistreaza \nProrata trebuie setate cu \u201eProR\u201d pe coloana \u201eNd?\u201d.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" src=\"\/Images\/99_23_01.PNG\" alt=\"\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">In situatia in care constanta \u201cLa intrari cu \nTVA mixt: Pro rata se inregistreaza\u201d = \u201cIn pretul de inregistare a marfii\u201d, pe \nReceptia intrarii trebuie apasat pe butonul \u201cRepartizare\u201d din rubrica \u201cValori \nsuplimentare\u201d pentru a se include valoarea TVA-ului nededus in valoarea de \nachizitie a stocului.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Inregistrari contabile in cazul in care \nconstantele sunt setate astfel:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Pro rata de deducere \n= 70 \n<\/li><li>Cont inregistrare Pro rata si TVA \nnedeductibil = 635 \n<\/li><li>La intrari cu TVA mixt: Pro rata se \ninregistreaza = In pretul de inregistare a \nmarfii <\/li><\/ul>\n\n\n\n<table class=\"wp-block-table\"><tbody><tr><td>\n371 = 401<\/td><td>\n10.000<\/td><\/tr><tr><td>\n4426 = 401<\/td><td>\n2.400<\/td><\/tr><tr><td>\n371 = 4426<\/td><td>\n720&nbsp; (adica 30% din \n2.400)<\/td><\/tr><\/tbody><\/table>\n\n\n\n<p class=\"wp-block-paragraph\">Inregistrari contabile in cazul in care \nconstantele sunt setate astfel:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Pro rata de deducere \n= 70 \n<\/li><li>Cont inregistrare Pro rata si TVA \nnedeductibil = .. \n<\/li><li>La intrari cu TVA mixt: Pro rata se \ninregistreaza = Direct pe cont <\/li><\/ul>\n\n\n\n<table class=\"wp-block-table\"><tbody><tr><td>\n371 = 401<\/td><td>\n10.000<\/td><\/tr><tr><td>\n4426 = 401<\/td><td>\n2.400<\/td><\/tr><tr><td>\n635 = 4426<\/td><td>\n720&nbsp; (adica 30% din \n2.400)<\/td><\/tr><\/tbody><\/table>\n\n\n\n<p class=\"wp-block-paragraph\">Valorile inregistrate in regim de prorata se \nregasesc in lista Trezorerie &gt; Jurnal \ncumparari pe coloanele \u201cProrata\u201d, \u201cTVA mixt prorata\u201d, \n\u201cTVA neded prorata\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Calculul proratei se efectueaza pentru determinarea TVA deductibil in conditiile in care o societate realizeaza atat operatii cu drept de deducere, cat si operatiuni scutite, fara drept de deducere. I. CONFIGURARI Constantele care trebuie setate pentru inregistrarea TVA-ului in regim de Pro rata se regasesc in Constante generale &gt; TVA: Prorata de deducere = procent [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1867,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"tags":[],"class_list":["post-3424","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pro rata TVA - WinMENTOR ENTERPRISE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/portal.winmentor.ro\/wme\/suport\/help\/pro-rata-tva\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pro rata TVA - WinMENTOR ENTERPRISE\" \/>\n<meta property=\"og:description\" content=\"Calculul proratei se efectueaza pentru determinarea TVA deductibil in conditiile in care o societate realizeaza atat operatii cu drept de deducere, cat si operatiuni scutite, fara drept de deducere. I. CONFIGURARI Constantele care trebuie setate pentru inregistrarea TVA-ului in regim de Pro rata se regasesc in Constante generale &gt; TVA: Prorata de deducere = procent [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/portal.winmentor.ro\/wme\/suport\/help\/pro-rata-tva\/\" \/>\n<meta property=\"og:site_name\" content=\"WinMENTOR ENTERPRISE\" \/>\n<meta property=\"article:modified_time\" content=\"2020-03-25T11:34:56+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/portal.winmentor.ro\\\/wme\\\/suport\\\/help\\\/pro-rata-tva\\\/\",\"url\":\"https:\\\/\\\/portal.winmentor.ro\\\/wme\\\/suport\\\/help\\\/pro-rata-tva\\\/\",\"name\":\"Pro rata TVA - WinMENTOR ENTERPRISE\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/portal.winmentor.ro\\\/wme\\\/#website\"},\"datePublished\":\"2019-11-29T14:00:41+00:00\",\"dateModified\":\"2020-03-25T11:34:56+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/portal.winmentor.ro\\\/wme\\\/suport\\\/help\\\/pro-rata-tva\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/portal.winmentor.ro\\\/wme\\\/suport\\\/help\\\/pro-rata-tva\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/portal.winmentor.ro\\\/wme\\\/suport\\\/help\\\/pro-rata-tva\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/portal.winmentor.ro\\\/wme\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Suport\",\"item\":\"https:\\\/\\\/portal.winmentor.ro\\\/wme\\\/suport\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Help\",\"item\":\"https:\\\/\\\/portal.winmentor.ro\\\/wme\\\/suport\\\/help\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Pro rata TVA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/portal.winmentor.ro\\\/wme\\\/#website\",\"url\":\"https:\\\/\\\/portal.winmentor.ro\\\/wme\\\/\",\"name\":\"WinMENTOR ENTERPRISE\",\"description\":\"WinMENTOR ENTERPRISE: ERP gestiune, contabilitate Romania\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/portal.winmentor.ro\\\/wme\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pro rata TVA - WinMENTOR ENTERPRISE","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/portal.winmentor.ro\/wme\/suport\/help\/pro-rata-tva\/","og_locale":"en_US","og_type":"article","og_title":"Pro rata TVA - WinMENTOR ENTERPRISE","og_description":"Calculul proratei se efectueaza pentru determinarea TVA deductibil in conditiile in care o societate realizeaza atat operatii cu drept de deducere, cat si operatiuni scutite, fara drept de deducere. I. 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