{"id":524,"date":"2025-01-16T12:09:24","date_gmt":"2025-01-16T12:09:24","guid":{"rendered":"https:\/\/danielastan.ro\/?p=524"},"modified":"2025-01-16T12:16:08","modified_gmt":"2025-01-16T12:16:08","slug":"este-corecta-recalificarea-sumelor-acordate-drept-diurne-externe-ca-fiind-drepturi-salariale","status":"publish","type":"post","link":"https:\/\/danielastan.ro\/index.php\/2025\/01\/16\/este-corecta-recalificarea-sumelor-acordate-drept-diurne-externe-ca-fiind-drepturi-salariale\/","title":{"rendered":"Este corecta recalificarea sumelor acordate drept diurne externe ca fiind drepturi salariale?"},"content":{"rendered":"\n<p>Potrivit disp.art.11 alin.1 Legea 227\/\/2015 privind Codul fiscal \u201cla stabilirea unui impozit, a unei taxe sau a unei contributii sociale&nbsp; obligatorii, autoritatile fiscale pot sa nu ia in considerare O OPERATIUNE CARE NU ARE SCOP ECONOMIC, ajustand efectele fiscale ale acestuia, sau <strong><em>pot reincadra forma unei tranzactii\/ activitati pentru a reflecta continutul economic\u2026<\/em><\/strong>\u201d<\/p>\n\n\n\n<p>Pentru a contesta este necesar ca sumele achitate pentru diurnele externe sa fie justificate ca atare, iar perioada deplasarii sa fie documentata in mod corespunzator.<\/p>\n\n\n\n<p>De asemenenea, <strong><em>pentru ca diurnele sa fie considerate neimpozabile<\/em><\/strong>, trebuie probat faptul ca acestea sunt intr-adevar destinate unei activitati de lucru in deplasare si nu reprezinta o forma de remunerare suplimentara.<br>In practica, in cele mai multe situatii, organele fiscale vor putea sa reincadreze diurna in venit salarial daca identifica indicii ca diurnele nu sunt folosite conform scopului prevazut de lege (adica, pentru acoperirea cheltuielilor salariatului aflat in deplasare). Aceasta implica verificarea periodica a destinatiei diurnelor si a corelatiei intre timpul de deplasare si munca efectiv desfasurata.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">RISCURI ca aceste venituri sa fie considerate venituri salariale?<\/h2>\n\n\n\n<p>Totusi, exista un risc ridicat ca acestea sa fie tratate ca <strong>venituri salariale<\/strong> in cazul in care diurnele au fost acordate in mod regulat si constant, fara o legatura clara cu deplasarile efective.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cum contestam?<\/h2>\n\n\n\n<p>Astfel, pentru a contesta decizia, compania (s.r.l.-ul) <strong><em>va trebui sa prezinte documente clare<a id=\"_ednref1\" href=\"#_edn1\">[i]<\/a> care sa justifice deplasarile si sa argumenteze ca sumele au fost destinate exclusiv acoperirii cheltuielilor de deplasare.<\/em><\/strong><\/p>\n\n\n\n<p>Prin <strong><a href=\"https:\/\/danielastan.ro\/index.php\/avocat-litigii-fiscale-constanta\/\">contestatia formulata impotriva deciziei de impunere<\/a><\/strong> prin care s-au stabilit obligatiile fiscale principale cu titlu de impozit stabilit suplimentar, compania (s.r.l.-ul) va solicita organului fiscal emitent sa se recunoasca deductibilitatea acestor diune externe, a cheltuielilor accesorii legate de deplasarea \u015fi efectuarea lucrarilor efectuate de catre societate, cu referire la faptul ca a fost respectat si plafonul maxim legal deductibil pentru diurne prevazut pentru fiecare salariat in parte<a id=\"_ednref2\" href=\"#_edn2\">[ii]<\/a> (diurna acordata\/zi conf. H.G.518\/1995.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Concluzii privind incadrarea diurnelor<\/h2>\n\n\n\n<p>Prin urmare, putem concluziona ca recalificarea ar fi posibil sa fie corecta daca ANAF a constatat ca diurnele acordate nu reflecta deplasari reale sau nu au fost justificate corespunzator in documentele companiei.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><em><a id=\"_edn1\" href=\"#_ednref1\">[i]<\/a> Pentru justificarea necesitatii deplasarii sau delegarii se intocmeste Ordinul de deplasare (delegatie) in strainatate cod 14-5-4\/a si pentru decontarea cheltuielilor de deplasare se intocmeste Decont de cheltuieli valutare cod 14-5-5\/a, reglementate de OMFP 2634 din 2015 privind documentele financiar-contabile. Conform art. 17 alin. 1 prezenta Hotarare de Guvern nr. 518 din 1995 se aplica in mod corespunzatori tuturor societatilor comerciale fie ca sunt de stat fie ca sunt private.<\/em><\/p>\n\n\n\n<p><em><a id=\"_edn2\" href=\"#_ednref2\">[ii]<\/a> Diurna in valuta se imparte in doua categorii, conform Anexei din HG 518 din 1995 si se acorda la nivelul prevazut pentru fiecare tara in care are loc deplasarea. Pentru deplasarea in statele din UE nivelul diurnei este situat la nivelul de 35 euro pe zi pentru institutiile publice iar pentru societatile private nivelul diurnei de 35 euro pe zi se inmulteste cu 2,5 rezultand o diurna deductibila fiscal de 87,5 euro pe zi.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Potrivit disp.art.11 alin.1 Legea 227\/\/2015 privind Codul fiscal \u201cla stabilirea unui impozit, a unei taxe sau a unei contributii sociale&nbsp; obligatorii, autoritatile fiscale pot sa nu ia in considerare O OPERATIUNE CARE NU ARE SCOP ECONOMIC, ajustand efectele fiscale ale acestuia, sau pot reincadra forma unei tranzactii\/ activitati pentru a reflecta continutul economic\u2026\u201d Pentru a&hellip;&nbsp;<a href=\"https:\/\/danielastan.ro\/index.php\/2025\/01\/16\/este-corecta-recalificarea-sumelor-acordate-drept-diurne-externe-ca-fiind-drepturi-salariale\/\" class=\"\" rel=\"bookmark\">Cite\u0219te mai mult &raquo;<span class=\"screen-reader-text\">Este corecta recalificarea sumelor acordate drept diurne externe ca fiind drepturi salariale?<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[32,33,27,28,31,29,30],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Este corecta recalificarea sumelor acordate drept diurne externe ca fiind drepturi salariale? | Avocat Daniela Stan - Avocat Constanta<\/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:\/\/danielastan.ro\/index.php\/2025\/01\/16\/este-corecta-recalificarea-sumelor-acordate-drept-diurne-externe-ca-fiind-drepturi-salariale\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Este corecta recalificarea sumelor acordate drept diurne externe ca fiind drepturi salariale? | Avocat Daniela Stan - Avocat Constanta\" \/>\n<meta property=\"og:description\" content=\"Potrivit disp.art.11 alin.1 Legea 227\/\/2015 privind Codul fiscal \u201cla stabilirea unui impozit, a unei taxe sau a unei contributii sociale&nbsp; obligatorii, autoritatile fiscale pot sa nu ia in considerare O OPERATIUNE CARE NU ARE SCOP ECONOMIC, ajustand efectele fiscale ale acestuia, sau pot reincadra forma unei tranzactii\/ activitati pentru a reflecta continutul economic\u2026\u201d Pentru a&hellip;&nbsp;Cite\u0219te mai mult &raquo;Este corecta recalificarea sumelor acordate drept diurne externe ca fiind drepturi salariale?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/danielastan.ro\/index.php\/2025\/01\/16\/este-corecta-recalificarea-sumelor-acordate-drept-diurne-externe-ca-fiind-drepturi-salariale\/\" \/>\n<meta property=\"og:site_name\" content=\"Avocat Daniela Stan - Avocat Constanta\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-16T12:09:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-16T12:16:08+00:00\" \/>\n<meta name=\"author\" content=\"Cabinet Avocat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"Cabinet Avocat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/danielastan.ro\/index.php\/2025\/01\/16\/este-corecta-recalificarea-sumelor-acordate-drept-diurne-externe-ca-fiind-drepturi-salariale\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/danielastan.ro\/index.php\/2025\/01\/16\/este-corecta-recalificarea-sumelor-acordate-drept-diurne-externe-ca-fiind-drepturi-salariale\/\"},\"author\":{\"name\":\"Cabinet Avocat\",\"@id\":\"https:\/\/danielastan.ro\/#\/schema\/person\/e47ad96133e60a7ebaabef742164172a\"},\"headline\":\"Este corecta recalificarea sumelor acordate drept diurne externe ca fiind drepturi salariale?\",\"datePublished\":\"2025-01-16T12:09:24+00:00\",\"dateModified\":\"2025-01-16T12:16:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/danielastan.ro\/index.php\/2025\/01\/16\/este-corecta-recalificarea-sumelor-acordate-drept-diurne-externe-ca-fiind-drepturi-salariale\/\"},\"wordCount\":507,\"publisher\":{\"@id\":\"https:\/\/danielastan.ro\/#organization\"},\"keywords\":[\"art.11 alin.1 Legea 227\/\/2015\",\"codul fiscal\",\"diurne externe\",\"drepturi salariale\",\"obligatii fiscale\",\"operatiuni\",\"venituri salariale\"],\"articleSection\":[\"Noutati\"],\"inLanguage\":\"ro-RO\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/danielastan.ro\/index.php\/2025\/01\/16\/este-corecta-recalificarea-sumelor-acordate-drept-diurne-externe-ca-fiind-drepturi-salariale\/\",\"url\":\"https:\/\/danielastan.ro\/index.php\/2025\/01\/16\/este-corecta-recalificarea-sumelor-acordate-drept-diurne-externe-ca-fiind-drepturi-salariale\/\",\"name\":\"Este corecta recalificarea sumelor acordate drept diurne externe ca fiind drepturi salariale? 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