Coduri SAF-T pentru facturile de achizitii si de vanzari de catre o societate platitoare de TVA, in sistemul TVA la incasare

Raspunsul la intrebarile dumneavoastra, se regasesc la pagina 191 din INTREBARI FRECVENTE SI RASPUNSURI SPECIFICE SCHEMEI SAF-T. Document de asistenta pentru pregatirea si depunerea DECLARATIEI INFORMATIVE D406 FISIERUL STANDARD DE CONTROL FISCAL (SAF-T)
Versiunea 1.2, Bucuresti, aprilie 2022

Note contabile specifice contribuabililor care aplica sistemul TVA la incasare

Primirea Facturii cu TVA la incasare:
% = 401 119
6xx 100
4428 19
transpusa in SAF T ca:
401 Credit amount 119 Tax Type 300 Tax Code 301301 Tax Amount 0 ; sau Tax Type 000 Tax Code
000000 Tax amount 0
6xx Debit amount 100 Tax Type 300 Tax Code 301301 Tax amount 19
4428 Debit amount 19 Tax Type 300 Tax Code 301301 Tax amount 0 ; sau Tax Type 000 Tax Code
000000 Tax amount 0
Deducerea TVA la plata furnizorului:
4426 = 4428 transpusa in SAF-T ca:
4426 Debit Amount 19 Tax Type 300 Tax Code 301101, Tax Amount 0
4428 Credit amount 19 Tax Type 300 Tax Code 301301, Tax Amount 0, sau Tax Type 000 Tax Code
000000 Tax amount 0
Emiterea facturii cu TVA la incasare:
411 = %
7xx
4428
transpusa in SAF T ca:
411 Debit amount 119 Tax Type 300 Tax Code 310335 Tax Amount 0; sau Tax Type 000 Tax Code
000000 Tax amount 0
7xx Credit amount 100 Tax Type 300 Tax Code 310335 Tax amount 19
4428 Credit amount 19 Tax Type 300 Tax Code 310335 Tax amount 0, sau Tax Type 000 Tax Code
000000 Tax amount 0
Colectare TVA odata cu incasarea de la client:
4428 Debit amount 19 TaxType 300, Tax Code 310335 Tax amount 0, sau Tax Type 000 Tax Code
000000 Tax amount 0
4427 Credit amount 19 Tax Type 300 Tax Code 310309 Tax Amount 0