Perioada fiscala pentru microintreprinderi este anul calendaristic

Potrivit unei informari a Directiei Generale a Finantelor Publice,  citata de avocatnet.ro, pentru microintreprinderi, perioada fiscala este anul calendaristic. In cazul microintreprinderilor care se infiinteaza sau isi inceteaza existenta, anul fiscal este perioada din anul calendaristic in care persoana juridica a existat.

Microintreprinderea este definita ca fiind persoana juridica romana care indeplineste cumulativ, la data de 31 decembrie a anului fiscal precedent, urmatoarele conditii:

  • realizeaza venituri, altele decat cele din activitati desfasurate in domeniile: bancar, asigurari si reasigurari, piata de capital, jocuri de noroc, consultanta si management;
  • are de la 1 pana la 9 salariati inclusiv;
  • a realizat venituri care nu au depasit echivalentul in lei al 100.000 euro;
  • capitalul social al acesteia este detinut de persoane, altele decat statul si autoritatile locale

Citeste mai mult pe  avocatnet.ro

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