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In perioada urmatoare sa pune bazele unei aplicatii Online care sa se adreseze transportatorilor si This document includes the rransport that the exporter or the importer gives to the carrierso it necessarily has to accompany the goods in road shipments.
Un model de scrisoare de transport este prezentat Anexa 6 la Ordinul ministrului transporturilor nr. This document, cjr know as CMR consignment transpport, constitutes a proof of the contract of carriage by road, determines the scope and responsibility for the operation performed and identifies the parties involved and the goods being transported.
Pentru deducerea cheltuielilor inregistrate in evidenta contabila pe baza facturii reprezentand prestarea serviciilor de transport, justificarea intrarii marfurilor si deducerea cheltuielilor cu scoaterea lor din gestiune, principalele documente justificative sunt: Scrisoarea de transport CMRconstituie dovada materiala a conditiilor prevazute in contractul de transport in traficul rutier intern si international de marfuri, precum si dovada primirii marfii de catre transportator.
Astfel, ce documente insotesc obligatoriu trannsport astfel de factura containere transportate de un furnizor tert pentru ca aceasta sa fie deductibila din punct de vedere fiscal?
Document CMR si factura de transport
Factura de transport este un act care priveste multe societati din tara. CMR-ul este destinat exclusiv transportului de marfuri cu autovehicule rutiere, containerele si suprastructurile modulare nu sunt considerate vehicule.
Avizul de insotire al marfurilor cod A este un formular cu regim special care trebuie sa cuprinda informatii cu privire la furnizor, cumparator, datele de identificare a marfurilor tip, cantitate, pret si valoare, dupa cazdate despre mijlocul de transport, semnatura expeditorului.
Tocmai de aceea, reglementarea documentelor obligatorii in cazul acestei facturi de transport reprezinta un punct de interes traneport foarte multe firme. Aceste documente difera de la o situatie la alta, in functie de tipul transportului rutier, feroviar, aerian, naval etc.
Scrisoarea de transport trebuie sa contina minim urmatoarele informatii: The issue of this document should be made by the carrier the driver of the truck with all the necessary information to formalize the collection of the goods; however, it will normally be the exporter senderwho completes the document on the arrival of the truck to his store, always in case of full loads; in case of groupage this document is normally handled by the forwarding agent because there is an internal transport to collect the goods grouped with other goods from different exporters to send them jointly to the final destination in a foreign country.
Dictionary of International Trade. Mai intai, un document care nu trebuie sa lipseasca este contractul de transport incheiat intre societatea beneficiar si transportator daca in contractul cu furnizorul de marfa nu este inclusa si obligatia acestuia de a asigura transportul marfii.
Care va fi baza legala pentru aceasta situatie?
In exemplul dat, se considera ca societatea este beneficiarul unor marfuri transportate de un prestator de servicii de transport, pe teritoriul Romaniei.
CMR Transport document This document, also know as CMR consignment note, constitutes a proof of the contract of carriage by road, determines the scope and responsibility for the operation performed and identifies formluar parties involved and the goods being transported.
Factura cuprinde in mod obligatoriu informatii cu privire la furnizor, cumparator, denumirea si cantitatea marfurilor, o referire la alte facturi sau documente emise anterior daca se emit mai multe facturi, orice alte mentiuni cerute de Codul fiscal, adaptate situatiilor specifice. Scrisoarea de transport se intocmeste in 4 exemplare: In cazul in care exista si un contract de asigurare a tarnsport, o copie poate sa insoteasca factura.
