Ambalaje care circula dupa principiul restituirii
In aceasta categorie intra: ambalajele pentru bauturi nealcoolice si pentru care proprietarul acestora este furnizorul de marfuri.
Aceste ambalaje nu sunt facturate clientului (circula pe baza de aviz de insotire a marfii) si nu se supun taxei pe valoarea adaugata, clientul fiind obligat sa le restituie.
Companiile mari care distribuie bauturi racoritoare in ambalaje in regim de restituire specifica in partea de jos a facturii intr-un chenar separat total de plata fara ambalaje, iar cu un rand mai jos – Nota de decontare/cu total decontare (factura + garantii.).
Pentru ambalajele nerestituite de catre client, furnizorul va intocmi o factura in termen de 5 zile calendaristice de la data comunicarii, in care va inregistra si TVA aferenta ambalajelor nerestituite –
art. 137 alin. (3) lit. d) din Legea nr. 571/2003 privind Codul fiscal.
Se livreaza bauturi racoritoare in valoare de 2.000 lei plus TVA. Pe un aviz de insotire a marfii se inregistreaza ambalajele aferente, care circula in sistem restituire, in valoare de 50 lei. Clientul retine pentru sine ambalaje in valoare de 20 lei, pe care furnizorul le factureaza ulterior.
In aceasta situatie vom aborda inregistrarile contabile atat in contabilitatea furnizorului, cat si in contabilitatea clientului.
a) Inregistrarile din contabilitatea furnizoruluiÂ
-
Livrarea marfurilor , impreuna cu ambalajele
Bugete cash flow rentabilitate risc - ghid practic Declaratia Unica 2024 Impozit pe venit Contributii CAS si CASS Manualul Contabilului Incepator - stick USB
    Â
4111         Clienti                                                                        Â
  2.380
     Â
707    Venituri din vanzarea marfurilor                                         Â
2.000Â
    Â
 4427         TVA colectata                                                            Â
 380
     Â
4111Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â =Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
  419                              Â
 50
     Clienti                                             Clienti creditori
     Â
 358                            =                         Â
381Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
50
Ambalaje aflate la terti                                  Ambalaje
-Â Restituirea ambalajelor de catre client
   Â
   419                             =                      Â
  4111                             Â
 30
 Clienti-creditori                                            Clienti
  Â
   381                             =                       Â
 358                               Â
30
 Ambalaje                                          Ambalaje aflate la terti
-Facturarea ambalajelor nerestituite
  Â
    419                              =                         Â
708Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
 20
Clienti-creditori                             Venituri din activitati diverseÂ
     Â
 4111                            =                        Â
 4427                              Â
 4
     Clienti                                                   TVA colectata
-Â
Scoaterea din evidenta a ambalajelor nerestituite
      Â
 608                              =                          Â
 358                              Â
 20
Cheltuieli privind ambalajele                      Ambalaje aflate la terti
b) In contabilitatea clientului
-Â Achizitionarea marfurilor si ambalajelor
     Â
   371                               =                          Â
401Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
 2.000
     Marfuri                                                       Furnizori
     Â
 4426                                =                          Â
401Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
380
 TVA deductibila                                                Furnizori
     Â
4092Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â =Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
 401                         Â
   50
  Furnizori debitori                                            Furnizori
8033 Valori materiale primite in pastrare sau custodie                                  50
Creati un analitic la contul 4092 pentru a avea o evidenta separata a ambalajelor.
Daca programul dumneavoastra de contabilitate nu permite evidentierea conturilor extrabilantiere, va recomandam fisele de cont.
-Â Restituirea ambalajelor
   Â
  401                                   =                          Â
 4092                          Â
30
  Furnizori                                                     Furnizori-debitori
8033 Valori materiale primite in pastrare sau custodie                                   30
-Â Primirea facturii privind ambalajele nerestituite:
  Â
   381                                     =                       Â
    4092                        Â
20
 Ambalaje                                                    Furnizori-debitori
    Â
4426Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â =Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
401Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 4
TVA deductibila                                                      Furnizori
8033 Valori materiale in pastrare sau custodie 20
-Â Primirea facturii privind ambalajele nerestituiteÂ
      381    Â
                                 =                             Â
409Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
20
 Ambalaje                                                         Furnizori-debitoriÂ
  Â
  4426                                    =                          Â
   401                         Â
 4
TVA deductibila                                                       Furnizori
8033 Valori materiale primite in pastrare sau custodie 20