{"id":31625,"date":"2023-04-21T10:11:55","date_gmt":"2023-04-21T10:11:55","guid":{"rendered":"https:\/\/www.transfergo.com\/?p=31625"},"modified":"2026-04-25T20:29:34","modified_gmt":"2026-04-25T20:29:34","slug":"aplicare-tva-in-marea-britanie","status":"publish","type":"post","link":"https:\/\/www.transfergo.com\/ro\/aplicare-tva-in-marea-britanie","title":{"rendered":"Cum se aplic\u0103 TVA-ul \u00een Marea Britanie 2026"},"content":{"rendered":"\n<p>\u00cen 2026, sistemul de TVA din Marea Britanie func\u021bioneaz\u0103 \u00een continuare \u00een cadrul reglement\u0103rilor post-Brexit, cu un cadru fiscal propriu \u0219i reguli distincte fa\u021b\u0103 de cele ale Uniunii Europene. Fie c\u0103 ai o afacere, faci cump\u0103r\u0103turi din str\u0103in\u0103tate sau trimi\u021bi bani \u00een UK, este esen\u021bial s\u0103 \u00een\u021belegi cum func\u021bioneaz\u0103 <strong>TVA-ul pentru bunuri \u0219i servicii<\/strong>, ce modific\u0103ri au fost implementate \u0219i cum acestea \u00ee\u021bi pot afecta finan\u021bele. \u00cen acest articol, vom analiza <strong>ratele TVA<\/strong>, <strong>except\u0103rile fiscale<\/strong> \u0219i <strong>cum po\u021bi evita costuri suplimentare \u00een tranzac\u021biile interna\u021bionale<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li class=\"\"><a href=\"#ce-este-tva-in-marea-britanie\">Ce este TVA \u00een Marea Britanie?<\/a><\/li><li class=\"\"><a href=\"#cand-trebuie-sa-te-inregistrez-in-registrul-de-tva-in-marea-britanie\">C\u00e2nd trebuie s\u0103 te \u00eenregistrez \u00een registrul de TVA \u00een Marea Britanie?<\/a><\/li><li class=\"\"><a href=\"#cum-sa-te-inregistrezi-pentru-tva-in-marea-britanie\">Cum s\u0103 te \u00eenregistrezi pentru TVA \u00een Marea Britanie<\/a><\/li><li class=\"\"><a href=\"#cat-dureaza-inregistrarea-tva-in-marea-britanie\">C\u00e2t dureaz\u0103 \u00eenregistrarea TVA \u00een Marea Britanie?<\/a><\/li><li class=\"\"><a href=\"#aplicarea-tva-in-marea-britanie\">Aplicarea TVA \u00een Marea Britanie<\/a><\/li><li class=\"\"><a href=\"#cum-se-calculeaza-tva-in-marea-britanie\">Cum se calculeaz\u0103 TVA \u00een Marea Britanie<\/a><\/li><li class=\"\"><a href=\"#cum-sa-solici\u021bi-rambursarea-tva-in-marea-britanie\">Cum s\u0103 solici\u021bi rambursarea TVA \u00een Marea Britanie<\/a><\/li><li class=\"\"><a href=\"#cum-se-depune-declara\u021bia-de-tva-in-marea-britanie\">Cum se depune declara\u021bia de TVA \u00een Marea Britanie<\/a><\/li><li class=\"\"><a href=\"#anularea-inregistrarii-tva-in-marea-britanie\">Anularea \u00eenregistr\u0103rii TVA \u00een Marea Britanie<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ce-este-tva-in-marea-britanie\"><strong>Ce este TVA \u00een Marea Britanie?<\/strong><\/h2>\n\n\n\n<p>Taxa pe valoarea ad\u0103ugat\u0103 (TVA) este un impozit pe consum aplicat la achizi\u021bionarea de bunuri \u0219i servicii \u00een Regatul Unit. Este o tax\u0103 indirect\u0103, ceea ce \u00eenseamn\u0103 c\u0103 este suportat\u0103 de consumatorul final, nu de afacere. Totu\u0219i, \u00eentreprinderile \u00eenregistrate \u00een scopuri de TVA trebuie s\u0103 raporteze \u0219i s\u0103 pl\u0103teasc\u0103 TVA-ul perceput c\u0103tre HMRC (Her Majesty&#8217;s Revenue and Customs).<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" height=\"576\" width=\"1024\" src=\"https:\/\/www.transfergo.com\/ro\/wp-content\/uploads\/2023\/04\/tva-in-marea-britanie-2025-1024x576.jpg\" alt=\"\" class=\"wp-image-106877\"\/><\/figure>\n\n\n\n<p><strong>Cotele de TVA \u00een Marea Britanie \u00een 2026<br><\/strong>\u00cen 2026, cotele de TVA \u00een Marea Britanie r\u0103m\u00e2n neschimbate fa\u021b\u0103 de anii anteriori, cu trei rate principale:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"has-large-font-size\"><strong>Cota standard de TVA (20%)<\/strong>: Se aplic\u0103 majorit\u0103\u021bii bunurilor \u0219i serviciilor.<\/li>\n\n\n\n<li class=\"has-large-font-size\"><strong>Cota redus\u0103 de TVA (5%)<\/strong>: Aplicabil\u0103 pentru anumite servicii legate de ospitalitate, facturi de energie \u0219i propriet\u0103\u021bi reziden\u021biale.<\/li>\n\n\n\n<li class=\"has-large-font-size\"><strong>TVA cu cota zero (0%)<\/strong>: Include articole precum c\u0103r\u021bi \u0219i ziare, haine pentru copii \u0219i majoritatea bunurilor exportate.<\/li>\n<\/ol>\n\n\n\n<p>De asemenea, unele bunuri \u0219i servicii sunt complet scutite de TVA, cum ar fi asigur\u0103rile, asisten\u021ba medical\u0103 \u0219i educa\u021bia.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/www.transfergo.com\/ro\/wp-content\/uploads\/2023\/04\/shutterstock_508509406.jpg\" alt=\"\" class=\"wp-image-31637\" style=\"width:600px;height:400px\" srcset=\"https:\/\/www.transfergo.com\/wp-content\/uploads\/2023\/04\/shutterstock_508509406.jpg 1000w, https:\/\/www.transfergo.com\/wp-content\/uploads\/2023\/04\/shutterstock_508509406.jpg?resize=300,200 300w, https:\/\/www.transfergo.com\/wp-content\/uploads\/2023\/04\/shutterstock_508509406.jpg?resize=768,512 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p class=\"has-small-font-size\"><em>\u0218tim c\u0103 mutarea \u00eentr-o alt\u0103 \u021bar\u0103 \u00eenseamn\u0103 multe eforturi.&nbsp;<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>\u00censeamn\u0103 curajul de a pleca \u0219i de a fi departe de cei dragi.<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>\u0218i tocmai de aceea, te ajut\u0103 s\u0103 \u0219tii c\u0103 banii t\u0103i sunt \u00een siguran\u021b\u0103.&nbsp;<\/em><a href=\"https:\/\/transfergo.ro\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Transfer\u0103 bani simplu, rapid \u0219i f\u0103r\u0103 comisioane bancare<\/em><\/a><em>&nbsp;exagerate \u00een Rom\u00e2nia \u0219i nu numai.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cand-trebuie-sa-te-inregistrez-in-registrul-de-tva-in-marea-britanie\"><strong>C\u00e2nd trebuie s\u0103 te \u00eenregistrez \u00een registrul de TVA \u00een Marea Britanie?<\/strong><\/h2>\n\n\n\n<p>Dac\u0103 cifra de afaceri impozabil\u0103 a afacerii tale dep\u0103\u0219e\u0219te <strong>\u00a390.000 pe an<\/strong> (\u00eencep\u00e2nd cu 1 aprilie 2026), \u00eenseamn\u0103 c\u0103 ai atins pragul de \u00eenregistrare pentru TVA \u00een Marea Britanie. Acest lucru te oblig\u0103, din punct de vedere legal, s\u0103 te \u00eenregistrezi ca pl\u0103titor de TVA \u0219i s\u0103 colectezi taxa pentru bunurile \u0219i serviciile impozabile pe care le oferi. Pragul de anulare a \u00eenregistr\u0103rii este stabilit la <strong>\u00a388.000<\/strong>, ceea ce \u00eenseamn\u0103 c\u0103 firmele pot r\u0103m\u00e2ne \u00eenregistrate chiar dac\u0103 cifra de afaceri scade u\u0219or sub nivelul de intrare.<\/p>\n\n\n\n<p>Odat\u0103 \u00eenregistrat\u0103, afacerea ta va primi un num\u0103r unic de TVA \u0219i va trebui s\u0103 depun\u0103 declara\u021bii \u0219i pl\u0103\u021bi de TVA, de regul\u0103 trimestrial, calculate pe baza v\u00e2nz\u0103rilor impozabile. Este important de \u0219tiut c\u0103 cifra de afaceri impozabil\u0103 include toate v\u00e2nz\u0103rile care nu sunt scutite de TVA, inclusiv tranzac\u021biile cu cot\u0103 zero.<\/p>\n\n\n\n<p>Indiferent dac\u0103 activezi ca societate comercial\u0103 sau ca \u00eentreprinz\u0103tor individual, odat\u0103 ce dep\u0103\u0219e\u0219ti pragul de \u00a390.000, vei avea obliga\u021bia de a percepe TVA pentru bunurile \u0219i serviciile impozabile. Acest lucru presupune \u0219i respectarea termenelor de raportare \u0219i plat\u0103, care se fac, \u00een mod obi\u0219nuit, la fiecare trei luni, cu achitarea sumelor datorate \u00een luna urm\u0103toare \u00eencheierii perioadei fiscale.<\/p>\n\n\n\n<p>Pentru a evita problemele financiare \u0219i \u00eent\u00e2rzierile \u00een pl\u0103\u021bi, este esen\u021bial s\u0103 ai o eviden\u021b\u0103 clar\u0103 a \u00eencas\u0103rilor \u0219i cheltuielilor, o contabilitate bine organizat\u0103 \u0219i un control eficient al fluxului de numerar.<\/p>\n\n\n\n<p>Totu\u0219i, anumite afaceri pot beneficia de scutiri sau tratamente speciale \u00een materie de TVA \u00een Marea Britanie, \u00een func\u021bie de domeniul de activitate. \u00cen aceste cazuri, chiar dac\u0103 pragul este dep\u0103\u0219it, pot exista situa\u021bii \u00een care nu se aplic\u0103 obliga\u021bia standard de colectare a TVA pentru anumite tipuri de servicii sau bunuri.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cum-sa-te-inregistrezi-pentru-tva-in-marea-britanie\"><strong>Cum s\u0103 te \u00eenregistrezi pentru TVA \u00een Marea Britanie<\/strong><\/h2>\n\n\n\n<p>Dac\u0103 afacerea ta dep\u0103\u0219e\u0219te pragul de \u00a390.000, trebuie s\u0103 te \u00eenregistrezi pentru TVA.<\/p>\n\n\n\n<p>\u00cen cele mai multe cazuri, te po\u021bi \u00eenregistra pentru TVA online, dar mai \u00eent\u00e2i trebuie s\u0103 creezi un ID de utilizator \u0219i o parol\u0103 pentru Government Gateway.<\/p>\n\n\n\n<p>De\u0219i HMRC investe\u0219te mul\u021bi bani pentru a face impozitul digital, exist\u0103 \u00eenc\u0103 unele cazuri \u00een care \u00eenregistrarea online nu este disponibil\u0103.&nbsp;<\/p>\n\n\n\n<p>De exemplu, trebuie s\u0103 te \u00eenregistrezi prin po\u0219t\u0103 folosind un <a href=\"https:\/\/www.gov.uk\/guidance\/register-for-vat\" target=\"_blank\" rel=\"noreferrer noopener\">formular VAT1<\/a> dac\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list has-large-font-size\">\n<li class=\"has-large-font-size\">Trebuie s\u0103 solici\u021bi o excep\u021bie de \u00eenregistrare &#8216;<a href=\"https:\/\/www.gov.uk\/register-for-vat\" target=\"_blank\" rel=\"noreferrer noopener\">registration exception<\/a>&#8216;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list has-large-font-size\">\n<li class=\"has-large-font-size\">Te \u00eenscrii \u00een sistemul de plat\u0103 forfetar\u0103 pentru agricultur\u0103 &#8216;<a href=\"https:\/\/www.gov.uk\/guidance\/agricultural-flat-rate-scheme-notice-70046\" target=\"_blank\" rel=\"noreferrer noopener\">Agricultural Flat Rate Scheme<\/a>&#8216;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list has-large-font-size\">\n<li class=\"has-large-font-size\">\u00cenregistrezi diviziile sau unit\u0103\u021bile comerciale ale unei persoane juridice sub numere de TVA separate.<\/li>\n<\/ul>\n\n\n\n<p>Este posibil s\u0103 \u021bi se cear\u0103 s\u0103 folose\u0219ti formulare diferite \u00een urm\u0103toarele cazuri:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-large-font-size\"><a href=\"https:\/\/www.gov.uk\/government\/publications\/vat-application-for-registration-distance-selling-vat1a\" target=\"_blank\" rel=\"noreferrer noopener\">Formularul VAT1A<\/a>: dac\u0103 este o \u00eentreprindere din UE care vinde la distan\u021b\u0103 \u00een Irlanda de Nord<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-large-font-size\"><a href=\"https:\/\/www.gov.uk\/government\/publications\/vat-application-for-registration-acquisitions-vat1b\" target=\"_blank\" rel=\"noreferrer noopener\">Formularul TVA1B<\/a>: dac\u0103 import\u0103 bunuri \u00een Irlanda de Nord \u00een valoare de peste \u00a390.000 dintr-o \u021bar\u0103 din UE.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-large-font-size\"><a href=\"https:\/\/www.gov.uk\/government\/publications\/vat-registration-notification-vat1c\" target=\"_blank\" rel=\"noreferrer noopener\">Formularul VAT1C<\/a>: dac\u0103 se v\u00e2nd bunuri \u0219i se solicit\u0103 rambursarea taxei pentru acestea.<\/li>\n<\/ul>\n\n\n\n<p>Dup\u0103 ce prime\u0219ti num\u0103rul de \u00eenregistrare TVA format din 9 cifre de la HMRC, te po\u021bi \u00eenscrie pentru un <a href=\"https:\/\/www.gov.uk\/sign-in-vat-account\" target=\"_blank\" rel=\"noreferrer noopener\">cont online de TVA<\/a>, care \u00ee\u021bi va oferi acces la o eviden\u021b\u0103 a TVA-ului pe care \u00eel percepi \u0219i \u00eel pl\u0103te\u0219ti.<\/p>\n\n\n\n<p>Contul t\u0103u online de TVA va include, de asemenea, o confirmare a datei de \u00eenregistrare sau a &#8220;datei efective de \u00eenregistrare&#8221;, care reprezint\u0103 momentul \u00een care po\u021bi \u00eencepe \u00een mod legal s\u0103 percepi TVA \u00een Marea Britanie pentru v\u00e2nz\u0103rile tale \u0219i s\u0103 o recuperezi.<\/p>\n\n\n\n<p>\u00cen contul t\u0103u online de TVA, vei g\u0103si, de asemenea, informa\u021bii despre momentul \u00een care trebuie s\u0103 depui prima declara\u021bie \u0219i prima plat\u0103 a TVA-ului.<\/p>\n\n\n\n<p>Dac\u0103 dore\u0219ti s\u0103 evi\u021bi b\u0103t\u0103ile de cap legate de \u00eenregistrarea \u00een scopuri de TVA, ai putea s\u0103 desemnezi un contabil sau un agent care s\u0103 se ocupe de acest proces \u00een numele t\u0103u.<\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>La TransferGo, \u00ee\u021bi oferim garan\u021bia c\u0103 banii t\u0103i ajung rapid \u0219i \u00een &nbsp; siguran\u021b\u0103 la cei dragi.<\/em>&nbsp;<em>\u0218i \u00ee\u021bi mai oferim ceva. Respectul pentru lupta ta pentru c\u0103 \u0219tim c\u00e2t Valorezi pentru Rom\u00e2nia!&nbsp;<\/em><a href=\"https:\/\/www.transfergo.com\/ro\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Descarc\u0103-\u021bi aplica\u021bia TransferGo<\/em><\/a><em>&nbsp;\u0219i al\u0103tur\u0103-te celor peste 3,5 milioane de utilizatori din \u00eentreaga lume!<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cat-dureaza-inregistrarea-tva-in-marea-britanie\"><strong>C\u00e2t dureaz\u0103 \u00eenregistrarea TVA \u00een Marea Britanie?<\/strong><\/h2>\n\n\n\n<p>\u00cen Regatul Unit, \u00eenregistrarea \u00een scopuri de TVA dureaz\u0103, de obicei, \u00eentre <strong>20 \u0219i 30 de zile lucr\u0103toare<\/strong>, \u00eens\u0103 perioada exact\u0103 poate varia \u00een func\u021bie de volumul de solicit\u0103ri al HMRC \u0219i de complexitatea cazului.<\/p>\n\n\n\n<p>Dup\u0103 depunerea cererii de \u00eenregistrare pentru TVA, HMRC va procesa aplica\u021bia \u0219i \u00ee\u021bi va emite un <strong>num\u0103r de TVA (VAT registration number)<\/strong>, de regul\u0103 \u00een acest interval.<\/p>\n\n\n\n<p>Pentru a gestiona ulterior TVA-ul online, este necesar s\u0103 ai un cont <strong>Government Gateway<\/strong>, \u00eens\u0103 acesta nu este creat de HMRC \u2014 \u00eel po\u021bi configura tu direct \u00een cadrul procesului de accesare a serviciilor fiscale online.<\/p>\n\n\n\n<p>\u00cen unele cazuri, poate fi necesar\u0103 \u0219i confirmarea prin po\u0219t\u0103 sau activarea contului folosind un cod trimis de HMRC, ceea ce poate prelungi u\u0219or durata total\u0103 de acces la sistemul complet de TVA online.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"aplicarea-tva-in-marea-britanie\"><strong>Aplicarea TVA<\/strong> \u00een Marea Britanie<\/h2>\n\n\n\n<p>OOdat\u0103 ce \u021bi-ai \u00eenregistrat afacerea la HMRC, vei putea \u00eencepe s\u0103 percepi TVA pentru v\u00e2nz\u0103rile de bunuri sau servicii impozabile, din <strong>data efectiv\u0103 a \u00eenregistr\u0103rii TVA<\/strong>.<\/p>\n\n\n\n<p>Este important s\u0103 fii complet clar cu privire la cota de TVA pe care o aplici. Aplicarea unei cote incorecte (fie prea mic\u0103, fie prea mare) poate duce la erori de raportare \u0219i poate afecta fluxul de numerar al afacerii tale.<\/p>\n\n\n\n<p>\u00cen mod normal, trebuie s\u0103 verifici dac\u0103 produsul sau serviciul t\u0103u se \u00eencadreaz\u0103 \u00een <strong>cota standard de TVA de 20%<\/strong> sau dac\u0103 beneficiaz\u0103 de o cot\u0103 redus\u0103 sau de <strong>cot\u0103 zero<\/strong>.<\/p>\n\n\n\n<p>Dup\u0103 stabilirea corect\u0103 a TVA-ului, acesta trebuie eviden\u021biat pe factur\u0103.<\/p>\n\n\n\n<p>\u00cen Regatul Unit, facturile de TVA sunt, \u00een general, de trei tipuri: <strong>facturi complete, facturi simplificate \u0219i facturi modificate<\/strong>, fiecare av\u00e2nd cerin\u021be specifice de conformitate HMRC. Fiecare tip de factur\u0103 cu TVA are cerin\u021be diferite pentru a se conforma <a href=\"https:\/\/www.gov.uk\/charge-reclaim-record-vat\" target=\"_blank\" rel=\"noreferrer noopener\">reglement\u0103rilor HMRC<\/a>.<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Facturi TVA complete<\/strong><\/p>\n\n\n\n<p>O factur\u0103 complet\u0103 de TVA este cea mai frecvent\u0103 form\u0103 de factur\u0103 emis\u0103 de \u00eentreprinderile \u00eenregistrate \u00een scopuri de TVA.&nbsp;<\/p>\n\n\n\n<p>Dac\u0103 nu e\u0219ti sigur ce tip de factur\u0103 s\u0103 emi\u021bi, o factur\u0103 TVA complet\u0103 este, de obicei, cea mai sigur\u0103 op\u021biune.&nbsp;<\/p>\n\n\n\n<p>Pentru a respecta cerin\u021bele HMRC, o factur\u0103 complet\u0103 trebuie s\u0103 includ\u0103 urm\u0103toarele informa\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-large-font-size\">Num\u0103rul facturii<\/li>\n\n\n\n<li class=\"has-large-font-size\">Numele \u0219i adresa firmei tale<\/li>\n\n\n\n<li class=\"has-large-font-size\">Numele \u0219i adresa clientului t\u0103u<\/li>\n\n\n\n<li class=\"has-large-font-size\">Data facturii \u0219i data livr\u0103rii<\/li>\n\n\n\n<li class=\"has-large-font-size\">Num\u0103rul de TVA al societ\u0103\u021bii tale<\/li>\n\n\n\n<li class=\"has-large-font-size\">O descriere a produselor v\u00e2ndute<\/li>\n\n\n\n<li class=\"has-large-font-size\">Pre\u021bul fiec\u0103rui produs (f\u0103r\u0103 TVA)<\/li>\n\n\n\n<li class=\"has-large-font-size\">Cota de TVA pentru fiecare produs<\/li>\n\n\n\n<li class=\"has-large-font-size\">Cantitatea fiec\u0103rui produs<\/li>\n\n\n\n<li class=\"has-large-font-size\">Valoarea total\u0103 a facturii (f\u0103r\u0103 TVA)<\/li>\n\n\n\n<li class=\"has-large-font-size\">Valoarea total\u0103 a TVA<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Facturi TVA simplificate<\/strong><\/p>\n\n\n\n<p>Dup\u0103 cum sugereaz\u0103 \u0219i numele, o factur\u0103 simplificat\u0103 de TVA este o versiune simplificat\u0103 a unei facturi complete de TVA.<\/p>\n\n\n\n<p>Aceast\u0103 form\u0103 de factur\u0103 poate fi emis\u0103 numai pentru achizi\u021bii de p\u00e2n\u0103 la \u00a3250 \u0219i trebuie s\u0103 includ\u0103 acelea\u0219i informa\u021bii ca o factur\u0103 complet\u0103, cu excep\u021bia urm\u0103toarelor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-large-font-size\">Data facturii<\/li>\n\n\n\n<li class=\"has-large-font-size\">Datele clientului<\/li>\n\n\n\n<li class=\"has-large-font-size\">Subtotal<\/li>\n\n\n\n<li class=\"has-large-font-size\">Valoarea total\u0103 a TVA<\/li>\n\n\n\n<li class=\"has-large-font-size\">Pre\u021bul \u0219i cantitatea articolelor individuale v\u00e2ndute<\/li>\n<\/ul>\n\n\n\n<p>Practic, o factur\u0103 simplificat\u0103 de TVA indic\u0103 doar suma total\u0103 care trebuie pl\u0103tit\u0103 de c\u0103tre client.<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Facturi TVA modificate<\/strong><\/p>\n\n\n\n<p>Facturile modificate sunt similare cu cele complete, dar pot afi\u0219a <strong>pre\u021bul total cu TVA inclus<\/strong>, \u00eempreun\u0103 cu detalii despre TVA pentru fiecare categorie de produse sau servicii.<\/p>\n\n\n\n<p>Acestea sunt utilizate \u00een special \u00een situa\u021bii B2B sau \u00een v\u00e2nz\u0103ri mai complexe, unde este necesar\u0103 o prezentare diferit\u0103 a totalului, dar cu respectarea cerin\u021belor HMRC privind transparen\u021ba TVA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cum-se-calculeaza-tva-in-marea-britanie\"><strong>Cum se calculeaz\u0103 TVA<\/strong> \u00een Marea Britanie<\/h2>\n\n\n\n<p>PPentru a calcula TVA-ul:<\/p>\n\n\n\n<p>Pentru cota standard de <strong>20%<\/strong>, \u00eenmul\u021be\u0219ti pre\u021bul f\u0103r\u0103 TVA cu <strong>1.2<\/strong>.<\/p>\n\n\n\n<p>Pentru cota redus\u0103 de <strong>5%<\/strong>, \u00eenmul\u021be\u0219ti pre\u021bul f\u0103r\u0103 TVA cu <strong>1.05<\/strong>.<\/p>\n\n\n\n<p>TVA-ul trebuie eviden\u021biat \u00een mod clar pe fiecare factur\u0103 emis\u0103 c\u0103tre clien\u021bi, \u00eempreun\u0103 cu valoarea net\u0103 \u0219i totalul final de plat\u0103.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/www.transfergo.com\/ro\/wp-content\/uploads\/2023\/04\/shutterstock_483396691.jpg\" alt=\"\" class=\"wp-image-31659\" style=\"width:638px;height:425px\" srcset=\"https:\/\/www.transfergo.com\/wp-content\/uploads\/2023\/04\/shutterstock_483396691.jpg 1000w, https:\/\/www.transfergo.com\/wp-content\/uploads\/2023\/04\/shutterstock_483396691.jpg?resize=300,200 300w, https:\/\/www.transfergo.com\/wp-content\/uploads\/2023\/04\/shutterstock_483396691.jpg?resize=768,512 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cum-sa-solici\u021bi-rambursarea-tva-in-marea-britanie\"><strong>Cum s\u0103 solici\u021bi rambursarea TVA<\/strong> \u00een Marea Britanie<\/h2>\n\n\n\n<p>\u00ce\u00centreprinderile \u00eenregistrate \u00een scopuri de TVA pot solicita rambursarea TVA-ului pe care \u00eel pl\u0103tesc pentru cheltuielile de afaceri, acest proces fiind cunoscut \u0219i sub denumirea de VAT refund. Practic, firmele pl\u0103tesc c\u0103tre HMRC doar diferen\u021ba dintre TVA-ul colectat de la clien\u021bi \u0219i TVA-ul achitat pentru achizi\u021biile necesare desf\u0103\u0219ur\u0103rii activit\u0103\u021bii. \u00cen situa\u021bia \u00een care TVA-ul pl\u0103tit pentru cheltuieli este mai mare dec\u00e2t TVA-ul colectat din v\u00e2nz\u0103ri, HMRC va rambursa diferen\u021ba c\u0103tre companie.<\/p>\n\n\n\n<p>Rambursarea TVA-ului poate fi solicitat\u0103 pentru cheltuieli utilizate exclusiv \u00een scopuri de afaceri, precum echipamente IT, papet\u0103rie, spa\u021bii de lucru, stocuri, servicii profesionale, marketing, costuri de angajare sau cheltuieli de c\u0103l\u0103torie legate de activitatea companiei. Pentru a putea solicita aceste sume, este necesar ca \u00eentreprinderea s\u0103 p\u0103streze facturi \u0219i chitan\u021be valide de la furnizori, care s\u0103 includ\u0103 \u00een mod clar TVA-ul pl\u0103tit.<\/p>\n\n\n\n<p>Acest proces de recuperare a TVA-ului se realizeaz\u0103 prin intermediul declara\u021biei de TVA (VAT Return), care se depune, \u00een mod obi\u0219nuit, la fiecare trei luni.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cum-se-depune-declara\u021bia-de-tva-in-marea-britanie\"><strong>Cum se depune  declara\u021bia de TVA<\/strong> \u00een Marea Britanie<\/h2>\n\n\n\n<p>Atunci c\u00e2nd depui o declara\u021bie de TVA la HMRC, trebuie s\u0103 furnizezi o eviden\u021b\u0103 extrem de detaliat\u0103 a v\u00e2nz\u0103rilor \u0219i achizi\u021biilor tale totale, care trebuie s\u0103 includ\u0103: valoarea total\u0103 a TVA pe care o datorezi (input tax), valoarea TVA pe care o po\u021bi recupera (output tax) \u0219i rambursarea TVA (&#8216;input tax&#8217; minus &#8216;output tax&#8217;).<\/p>\n\n\n\n<p>Depunerea unei declara\u021bii de TVA este obligatorie chiar \u0219i \u00een cazul \u00een care \u00eentreprinderea ta nu are TVA de recuperat, ceea ce se poate \u00eent\u00e2mpla atunci c\u00e2nd ai pl\u0103tit exact aceea\u0219i sum\u0103 de TVA pe care ai facturat-o.<\/p>\n\n\n\n<p>Depunerea unei declara\u021bii de TVA necesit\u0103 o cantitate semnificativ\u0103 de documente \u0219i, prin urmare, este un proces care consum\u0103 mult timp, motiv pentru care multe \u00eentreprinderi din Regatul Unit decid s\u0103 delege declara\u021biile de TVA contabililor.<\/p>\n\n\n\n<p>Exist\u0103 mai multe metode de depunere a unei declara\u021bii de TVA, care sunt cunoscute \u0219i sub numele de scheme de TVA.<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Schema standard de contabilitate TVA<\/strong><\/p>\n\n\n\n<p>Aceasta este cea mai frecvent utilizat\u0103 metod\u0103 de contabilitate pentru depunerea TVA \u0219i presupune pur \u0219i simplu s\u0103 se \u021bin\u0103 eviden\u021ba tuturor achizi\u021biilor \u0219i v\u00e2nz\u0103rilor.&nbsp;<\/p>\n\n\n\n<p>\u00cen cadrul sistemului standard, va trebui s\u0103 completezi declara\u021biile de TVA trimestrial, adic\u0103 de patru ori pe an.<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>Schema contabil\u0103 anual\u0103<\/strong><\/p>\n\n\n\n<p>Aceast\u0103 op\u021biune este disponibil\u0103 pentru \u00eentreprinderile britanice cu o cifr\u0103 de afaceri de p\u00e2n\u0103 la \u00a31,35 milioane.<\/p>\n\n\n\n<p>Sistemul de contabilitate anual\u0103 func\u021bioneaz\u0103 la fel ca sistemul standard, cu o singur\u0103 excep\u021bie, \u0219i anume c\u0103 declara\u021biile se depun o singur\u0103 dat\u0103 pe an, \u0219i nu trimestrial.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"anularea-inregistrarii-tva-in-marea-britanie\"><strong>Anularea \u00eenregistr\u0103rii TVA<\/strong> \u00een Marea Britanie<\/h2>\n\n\n\n<p>Exist\u0103 mai multe motive pentru care ai putea dori s\u0103 \u00ee\u021bi anulezi \u00eenregistrarea de TVA, de exemplu dac\u0103 \u021bi-ai \u00eencetat activitatea comercial\u0103 sau dac\u0103 venitul t\u0103u impozabil a sc\u0103zut sub pragul de anulare a \u00eenregistr\u0103rii, de <strong>\u00a388.000<\/strong>.<\/p>\n\n\n\n<p>\u00cen astfel de cazuri, \u00ee\u021bi po\u021bi anula \u00eenregistrarea \u00een scopuri de TVA prin contul t\u0103u online de TVA de pe GOV.UK, accesibil prin Government Gateway.<\/p>\n\n\n\n<p>Alternativ, \u00een anumite situa\u021bii, anularea se poate face \u0219i prin po\u0219t\u0103, prin completarea \u0219i trimiterea formularului <strong>VAT7<\/strong> c\u0103tre HMRC.<\/p>\n\n\n\n<p>\u00cen mod normal, procesarea anul\u0103rii dureaz\u0103 aproximativ <strong>trei s\u0103pt\u0103m\u00e2ni<\/strong>, iar confirmarea din partea HMRC va fi transmis\u0103 fie online, fie prin po\u0219t\u0103, \u00een func\u021bie de metoda utilizat\u0103.<\/p>\n\n\n\n<p>\u00cencep\u00e2nd cu data oficial\u0103 a anul\u0103rii, nu vei mai avea obliga\u021bia de a percepe TVA, \u00eens\u0103 este important s\u0103 p\u0103strezi eviden\u021bele \u0219i documentele de TVA timp de cel pu\u021bin <strong>\u0219ase ani<\/strong>, deoarece HMRC le poate solicita \u00een cazul unui control fiscal.<\/p>\n\n\n\n<p>Este important de re\u021binut c\u0103 HMRC poate re\u00eenregistra automat o afacere \u00een scopuri de TVA dac\u0103 stabile\u0219te c\u0103 anularea nu a fost eligibil\u0103. \u00centr-o astfel de situa\u021bie, compania poate deveni responsabil\u0103 pentru plata TVA-ului care ar fi trebuit colectat \u00een perioada \u00een care \u00eenregistrarea a fost considerat\u0103 nevalid\u0103.<\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>La final,&nbsp;<\/em><em>dac\u0103 \u021bi-a prins bine articolul \u0219i ai aflat ceva folositor din el,<\/em><em><\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>d\u0103-l mai departe printr-un share pe&nbsp;<\/em><a href=\"https:\/\/www.facebook.com\/transfergo.romania\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Facebook<\/em><\/a><em>&nbsp;\u0219i WhatsApp,<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>sau orice alt mijloc de social media pe care-l folose\u0219ti.<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Cite\u0219te \u0219i articolul de aici pentru a afla\u00a0despre <strong><a href=\"https:\/\/www.transfergo.com\/ro\/drepturile-angajatilor-uk\" target=\"_blank\" rel=\"noreferrer noopener\">drepturile angaja\u021bilor \u00een Marea Britanie 2026<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen 2026, sistemul de TVA din Marea Britanie func\u021bioneaz\u0103 \u00een continuare \u00een cadrul reglement\u0103rilor post-Brexit, cu un cadru fiscal propriu \u0219i reguli distincte fa\u021b\u0103 de cele ale Uniunii Europene. Fie c\u0103 ai o afacere, faci cump\u0103r\u0103turi din str\u0103in\u0103tate sau trimi\u021bi bani \u00een UK, este esen\u021bial s\u0103 \u00een\u021belegi cum func\u021bioneaz\u0103 TVA-ul pentru bunuri \u0219i servicii, ce [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":31670,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1318,1326,1322],"tags":[],"business_case_studies_tags":[],"class_list":["post-31625","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-afaceri","category-munca-in-strainatate","category-viata-in-strainatate"],"parsely":{"version":"1.1.0","canonical_url":"https:\/\/transfergo.com\/ro\/aplicare-tva-in-marea-britanie","smart_links":{"inbound":0,"outbound":0},"traffic_boost_suggestions_count":0,"meta":{"@context":"https:\/\/schema.org","@type":"NewsArticle","headline":"Cum se aplic\u0103 TVA-ul \u00een Marea Britanie 2026","url":"http:\/\/www.transfergo.com\/ro\/aplicare-tva-in-marea-britanie","mainEntityOfPage":{"@type":"WebPage","@id":"http:\/\/www.transfergo.com\/ro\/aplicare-tva-in-marea-britanie"},"thumbnailUrl":"https:\/\/www.transfergo.com\/wp-content\/uploads\/2023\/04\/shutterstock_2135917727.jpg?resize=150,150","image":{"@type":"ImageObject","url":"https:\/\/www.transfergo.com\/wp-content\/uploads\/2023\/04\/shutterstock_2135917727.jpg"},"articleSection":"Afaceri","author":[{"@type":"Person","name":"TransferGo Team"}],"creator":["TransferGo Team"],"publisher":{"@type":"Organization","name":"TransferGo","logo":""},"keywords":[],"dateCreated":"2023-04-21T10:11:55Z","datePublished":"2023-04-21T10:11:55Z","dateModified":"2026-04-25T20:29:34Z"},"rendered":"<script type=\"application\/ld+json\" class=\"wp-parsely-metadata\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"NewsArticle\",\"headline\":\"Cum se aplic\\u0103 TVA-ul \\u00een Marea Britanie 2026\",\"url\":\"http:\\\/\\\/www.transfergo.com\\\/ro\\\/aplicare-tva-in-marea-britanie\",\"mainEntityOfPage\":{\"@type\":\"WebPage\",\"@id\":\"http:\\\/\\\/www.transfergo.com\\\/ro\\\/aplicare-tva-in-marea-britanie\"},\"thumbnailUrl\":\"https:\\\/\\\/www.transfergo.com\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/shutterstock_2135917727.jpg?resize=150,150\",\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.transfergo.com\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/shutterstock_2135917727.jpg\"},\"articleSection\":\"Afaceri\",\"author\":[{\"@type\":\"Person\",\"name\":\"TransferGo Team\"}],\"creator\":[\"TransferGo Team\"],\"publisher\":{\"@type\":\"Organization\",\"name\":\"TransferGo\",\"logo\":\"\"},\"keywords\":[],\"dateCreated\":\"2023-04-21T10:11:55Z\",\"datePublished\":\"2023-04-21T10:11:55Z\",\"dateModified\":\"2026-04-25T20:29:34Z\"}<\/script>","tracker_url":"https:\/\/cdn.parsely.com\/keys\/transfergo.com\/p.js"},"jetpack_featured_media_url":"https:\/\/www.transfergo.com\/wp-content\/uploads\/2023\/04\/shutterstock_2135917727.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.transfergo.com\/ro\/wp-json\/wp\/v2\/posts\/31625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.transfergo.com\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.transfergo.com\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.transfergo.com\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.transfergo.com\/ro\/wp-json\/wp\/v2\/comments?post=31625"}],"version-history":[{"count":5,"href":"https:\/\/www.transfergo.com\/ro\/wp-json\/wp\/v2\/posts\/31625\/revisions"}],"predecessor-version":[{"id":1448956,"href":"https:\/\/www.transfergo.com\/ro\/wp-json\/wp\/v2\/posts\/31625\/revisions\/1448956"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.transfergo.com\/ro\/wp-json\/wp\/v2\/media\/31670"}],"wp:attachment":[{"href":"https:\/\/www.transfergo.com\/ro\/wp-json\/wp\/v2\/media?parent=31625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.transfergo.com\/ro\/wp-json\/wp\/v2\/categories?post=31625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.transfergo.com\/ro\/wp-json\/wp\/v2\/tags?post=31625"},{"taxonomy":"business_case_studies_tags","embeddable":true,"href":"https:\/\/www.transfergo.com\/ro\/wp-json\/wp\/v2\/business_case_studies_tags?post=31625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}