{"id":352,"date":"2021-01-18T11:06:00","date_gmt":"2021-01-18T11:06:00","guid":{"rendered":"https:\/\/emiralmedia.ro\/site\/apex\/?p=352"},"modified":"2022-05-17T08:46:08","modified_gmt":"2022-05-17T08:46:08","slug":"ghidul-dac-6-a-fost-publicat","status":"publish","type":"post","link":"https:\/\/www.apex-team.ro\/ro\/ghidul-dac-6-a-fost-publicat\/","title":{"rendered":"Ghidul DAC 6 a fost publicat"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"352\" class=\"elementor elementor-352\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-76d8b18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76d8b18\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-20a08f7\" data-id=\"20a08f7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64b990c elementor-widget elementor-widget-text-editor\" data-id=\"64b990c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>ANAF a publicat Ghidul privind obliga\u021bia de raportare a aranjamentelor transfrontaliere (DAC6), ghid pe care \u00eel pute\u021bi accesa aici:\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/GHID_DAC6_13012021.pdf\">GHID_DAC6_13012021.pdf (anaf.ro)<\/a><\/p><p>Ghidul a fost \u00eendelung a\u0219teptat pentru a oferi o imagine ceva mai clar\u0103 asupra modului \u00een care ANAF interpreteaz\u0103 Directiva DAC 6 \u0219i cerin\u021bele de raportare c\u0103tre contribuabilii din Rom\u00e2nia. Dup\u0103 cum am anun\u021bat, APEX Training Center organizeaz\u0103 o prezentare pe tema DAC 6 pe 20 ianuarie 2021, de la ora 10.<\/p><p>\u00cen ceea ce prive\u0219te termenele\u00a0p\u00e2n\u0103 la care intermediarii sau contribuabilii relevan\u021bi, dup\u0103 caz,\u00a0au obliga\u021bia de a raporta c\u0103tre autorit\u0103\u021bile fiscale informa\u021biile cu privire la aranjamentele transfrontaliere care fac obiectul raport\u0103rii potrivit Directivei DAC6 sunt:<\/p><ul><li>pan\u0103 la 28 februarie 2021 pentru aranjamentele raportabile la care primul pas \u00een demersul de implementare a fost efectuat \u00een perioada 25 iunie 2018\u201430 iunie 2020.\u00a0<\/li><li>p\u00e2n\u0103 la 31 ianuarie 2021 pentru aranjamentele raportabile ini\u021biate \u00een perioada 1 iulie 2020\u201431 decembrie 2020.<\/li><li>p\u00e2n\u0103 la 30 aprilie 2021 &#8211; data p\u00e2n\u0103 la care intermediarii trebuie s\u0103 \u00eentocmeasc\u0103 primul raport \u00een cazul aranjamentelor comercializabile.<\/li><li>p\u00e2n\u0103 la 30 aprilie 2021 &#8211; data la care ANAF comunic\u0103 prin intermediul schimbului automat primele informa\u021bii.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ANAF a publicat Ghidul privind obliga\u021bia de raportare a aranjamentelor transfrontaliere (DAC6), ghid pe care \u00eel pute\u021bi accesa aici:\u00a0GHID_DAC6_13012021.pdf (anaf.ro) Ghidul a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2718,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts\/352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/comments?post=352"}],"version-history":[{"count":9,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts\/352\/revisions"}],"predecessor-version":[{"id":2744,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/posts\/352\/revisions\/2744"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/media\/2718"}],"wp:attachment":[{"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/media?parent=352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/categories?post=352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.apex-team.ro\/ro\/wp-json\/wp\/v2\/tags?post=352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}