{"id":1388,"date":"2021-06-01T12:11:21","date_gmt":"2021-06-01T10:11:21","guid":{"rendered":"https:\/\/avocat-buruian-caracas.ro\/?p=1388"},"modified":"2022-02-18T13:51:56","modified_gmt":"2022-02-18T11:51:56","slug":"regimul-tva-aplicabil-accesoriilor-protezelor-medicale-cota-tva-aplicabila-ramelor-de-ochelari","status":"publish","type":"post","link":"https:\/\/avocat-buruian-caracas.ro\/ro\/2021\/06\/01\/regimul-tva-aplicabil-accesoriilor-protezelor-medicale-cota-tva-aplicabila-ramelor-de-ochelari\/","title":{"rendered":"Regimul TVA aplicabil accesoriilor protezelor medicale. Cota TVA aplicabil\u0103 ramelor de ochelari"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>\u00centruc\u00e2t am observat c\u0103 exist\u0103 opinii destul de confuze \u00een r\u00e2ndul comercian\u021bilor cu privire la acest subiect, primind \u00eentreb\u0103ri inclusiv din partea clien\u021bilor no\u0219tri, am decis s\u0103 v\u0103 oferim opinia noastr\u0103. De asemenea, ce se \u00eent\u00e2mpl\u0103 atunci c\u00e2nd avem practic<\/p>\n<p>La acest moment, Codul fiscal \u00een vigoare reglementeaz\u0103 prin dispozi\u021biile art. 291 alin. (2) lit. a) o cot\u0103 de impozitare redus\u0103, de 9%, pentru <em>\u201elivrarea de proteze \u015fi accesorii ale acestora, definite prin normele metodologice conform legisla\u0163iei specifice<\/em>\u201d.<\/p>\n<p>\u00cen acest sens <em>pct. 37 alin. (1) din<\/em> <em>Normele Metodologice privind Codul <\/em>fiscal detaliaz\u0103 bunurile cu privire la care se aplic\u0103 cota redus\u0103 de 9%, definind de asemenea, no\u021biunea de protez\u0103 medical\u0103 \u00een accep\u021biunea Codului fiscal.<\/p>\n<p>Astfel \u201e<em>cota redus\u0103 de tax\u0103 de 9% prev\u0103zut\u0103 la art. 291 alin. (2) lit. a) din <\/em><a href=\"https:\/\/sintact.ro\/#\/dokument\/16950032?cm=DOCUMENT\"><em>Codul fiscal<\/em><\/a><em> se aplic\u0103 pentru protezele medicale \u015fi accesoriile acestora, exclusiv protezele dentare care sunt scutite de taxa pe valoarea ad\u0103ugat\u0103, \u00een condi\u0163iile prev\u0103zute la art. 292 alin. (1) lit. b) din <\/em><a href=\"https:\/\/sintact.ro\/#\/dokument\/16950032?cm=DOCUMENT\"><em>Codul fiscal<\/em><\/a><em>. Proteza medical\u0103 este un dispozitiv medical destinat utiliz\u0103rii personale exclusive care amplific\u0103, restabile\u015fte sau \u00eenlocuie\u015fte zone din \u0163esuturile moi ori dure, precum \u015fi func\u0163ii ale organismului uman; acest dispozitiv poate fi intern, extern sau at\u00e2t intern, c\u00e2t \u015fi extern. Accesoriul unei proteze este un articol care este prev\u0103zut \u00een mod special de c\u0103tre produc\u0103tor pentru a fi utilizat \u00eempreun\u0103 cu proteza medical\u0103.\u201d<\/em><\/p>\n<p><strong>Lentilele de corec\u0163ie aeriene cu dioptrie \u015fi lentilele de contact cu dioptrie se \u00eencadreaz\u0103 \u00een categoria protezelor medicale, astfel cum sunt definite acestea din punct de vedere al legisla\u0163iei \u00een domeniul TVA.<\/strong><\/p>\n<p>Potrivit normelor emise de Ministerul Finan\u021belor Publice, ramele de ochelari sunt incluse \u00een categoria accesoriilor protezelor medicale, astfel cum sunt definite acestea din punct de vedere al legisla\u0163iei \u00een domeniul TVA, \u015fi implicit intr\u0103 sub inciden\u0163a cotei reduse de TVA de 9%, <strong>numai \u00een m\u0103sura \u00een care<\/strong> sunt dispozitive medicale cu marcaj CE, destinate specific pentru sus\u0163inerea lentilelor de corec\u0163ie aeriene cu dioptrie.<\/p>\n<p>Documentul care atest\u0103 c\u0103 ramele de ochelari sunt dispozitive medicale cu marcaj CE este declara\u0163ia de conformitate a produc\u0103torului, \u00een care se precizeaz\u0103 conformitatea dispozitivului medical cu Directiva 93\/42\/CEE privind dispozitivele medicale.<\/p>\n<p>Prin urmare, persoana care comercializeaz\u0103 rame de ochelari poate aplica o cot\u0103 de TVA de 9% dac\u0103 de\u0163ine documentul care atest\u0103 c\u0103 ramele de ochelari sunt dispozitive medicale cu marcaj CE, sau o copie de pe acest document.<\/p>\n<p>\u00cen concluzie, ramele beneficiaz\u0103 de cota redus\u0103 datorit\u0103 calit\u0103\u021bii de bun accesoriu \u00een raport cu bunul principla \u0219i doar \u00een m\u0103sura \u00een care au drept destina\u021bie exclusiv\u0103 sustinerea lentilelor de corec\u021bie aeriene cu dioptrie.<\/p>\n<p>Pentru un comerciant \u00een domeniu, datorit\u0103 specificului activit\u0103\u021bii, se poate pune \u00eentrebarea \u201e<em>\u00cen ce m\u0103sur\u0103 ramele de ochelari cu marcaj CE \u00eens\u0103 a c\u0103ror destina\u021bie efectiv\u0103 nu e reprezentat\u0103 de sus\u021binerea de lentile de corec\u021bie cu dioptrii pot beneficia de aceea\u0219i cot\u0103 special\u0103 de impozitare de 9%?\u201d<\/em><\/p>\n<p>Pentru a exemplifica \u00eentr-un mod mai precis aceast\u0103 neclaritate, ne vom raporta la situa\u021bia ipotetic\u0103 \u00een care un comerciant din domeniu ar dori s\u0103 comercializeze rame de ochelari ce au declaratie\u00a0de conformitate si marcaj CE \u00eens\u0103 \u00a0\u00een calitate de suport de sus\u021binere pentru lentile cu filtru de calculator fara dioptrii.<\/p>\n<p>Pentru a solu\u021biona aceast\u0103 dificultate de stabilire a cotei TVA aplicabile ne vom raporta la prevederile legale \u00een vigoare din domeniu \u0219i astfel putem observa c\u0103 at\u00e2t \u00een accep\u021biunea Codului fiscal c\u00e2t si a legisla\u021biei de specialitate lentilele de corec\u021bie aeriene cu dioptrii echivaleaz\u0103 cu no\u021biunea de proteza, care amplifica\/imbunatateste una dintre functiile organismului uman \u2013 vazul. \u00cen acelasi timp ramele de ochelari au calitate de acesorii pentru uzul \u0219i utilitatea protezelor \u0219i \u00een concluzie beneficiaz\u0103 de cota special de impozitare, doar \u00een calitatea lor de produse accesorii ce faciliteaz\u0103 folosin\u021ba unor proteze medicale.<\/p>\n<p>Astfel \u00een situa\u021bia \u00een care produsul principal (lentila) lipse\u0219te ori nu are calitatea de protez\u0103 medical\u0103 pentru care este prev\u0103zut\u0103 cota special\u0103 de impozitare, impozitarea special\u0103 a produsului accesoriu (rama) nu poate subzista. A\u0219adar \u00een situa\u021bia ipotetic\u0103 men\u021bionat\u0103 anterior cu titlu de exemplu se aplic\u0103 pentru ramele de ochelari cota standard de impozitare de 19%.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u00centruc\u00e2t am observat c\u0103 exist\u0103 opinii destul de confuze \u00een r\u00e2ndul comercian\u021bilor cu privire la acest subiect, primind \u00eentreb\u0103ri inclusiv din partea clien\u021bilor no\u0219tri, am decis s\u0103 v\u0103 oferim opinia noastr\u0103. De asemenea, ce se \u00eent\u00e2mpl\u0103 atunci c\u00e2nd avem practic La acest moment, Codul fiscal \u00een vigoare reglementeaz\u0103 prin dispozi\u021biile art. 291 alin. (2) [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Regimul TVA aplicabil accesoriilor protezelor medicale. 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