{"id":491,"date":"2020-08-27T09:58:00","date_gmt":"2020-08-27T07:58:00","guid":{"rendered":"https:\/\/blog.fgo.ro\/?p=491"},"modified":"2024-04-19T11:42:36","modified_gmt":"2024-04-19T09:42:36","slug":"tot-ce-trebuie-sa-stii-despre-acordarea-unei-reduceri-de-pret","status":"publish","type":"post","link":"https:\/\/www.fgo.ro\/blog\/tot-ce-trebuie-sa-stii-despre-acordarea-unei-reduceri-de-pret\/","title":{"rendered":"Tot ce trebuie s\u0103 \u0219tii despre acordarea unei reduceri de pre\u021b"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/blog.fgo.ro\/wp-content\/uploads\/2024\/03\/Tot-ce-trebuie-sa-stii-despre-acordarea-unei-reduceri-de-pret-1024x538.png\" alt=\"\" class=\"wp-image-503\" srcset=\"https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/03\/Tot-ce-trebuie-sa-stii-despre-acordarea-unei-reduceri-de-pret-1024x538.png 1024w, https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/03\/Tot-ce-trebuie-sa-stii-despre-acordarea-unei-reduceri-de-pret-300x158.png 300w, https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/03\/Tot-ce-trebuie-sa-stii-despre-acordarea-unei-reduceri-de-pret-768x403.png 768w, https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/03\/Tot-ce-trebuie-sa-stii-despre-acordarea-unei-reduceri-de-pret-1536x806.png 1536w, https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/03\/Tot-ce-trebuie-sa-stii-despre-acordarea-unei-reduceri-de-pret-2048x1075.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Dac\u0103 e\u0219ti antreprenor, cu siguran\u021b\u0103 printre principalele tale preocup\u0103ri se afl\u0103 atragerea de noi clien\u021bi \u0219i men\u021binerea celor actuali. Iar dup\u0103 cum bine \u0219tim cu to\u021bii, o strategie de atingere a acestor obiective este acordarea de reduceri. Simplu de zis, greu de f\u0103cut. De fapt, acordarea de reduceri implic\u0103 strategii de marketing, analize complexe de costuri \/ profit \u0219i nu \u00een ultimul r\u00e2nd respectarea normelor legislative (nu tocmai simplu de \u00een\u021beles). A\u0219a c\u0103, ast\u0103zi abord\u0103m un nou subiect din seria legisla\u021bia pe \u00een\u021belesul tuturor \u0219i anume acordarea unei reduceri de pre\u021b.<\/p>\n\n\n\n<p>Cite\u0219te \u0219i despre <a href=\"https:\/\/blog.fgo.ro\/cum-emiti-o-factura-catre-clienti-din-strainatate\/\" target=\"_blank\" rel=\"noreferrer noopener\">emiterea unei facturi c\u0103tre clien\u021bi \u00een str\u0103in\u0103tate<\/a> sau <a href=\"https:\/\/blog.fgo.ro\/arhivarea-si-pastrarea-documentelor-ce-spune-legea\/\" target=\"_blank\" rel=\"noreferrer noopener\">arhivarea documentelor<\/a>, din aceea\u0219i serie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Reducerile de pre\u021b sau reducerile comerciale<\/h2>\n\n\n\n<p>Conform legisla\u021biei \u00een vigoare reducerile de pre\u021b acordate pot fi comerciale sau financiare.<\/p>\n\n\n<table style=\"border: 2px solid #85ebf4; height: 99px;\" width=\"661\">\n<tbody>\n<tr>\n<td>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-465 alignleft\" src=\"https:\/\/blog.fgo.ro\/wp-content\/uploads\/2024\/01\/fgo_optiune_inteligenta.png\" alt=\"\" width=\"55\" height=\"60\" \/>Reduceri comerciale vs reduceri financiare<\/strong><\/p>\n<p>Reducerile financiare se acord\u0103 clien\u021bilor care au pl\u0103tit o factur\u0103 \u00eenainte de scaden\u021b\u0103 \u0219i se mai reg\u0103sesc \u0219i sub denumirea de sconturi. \u00cen contabilitate se \u00eenregistreaz\u0103 \u00een conturile de venituri \u0219i cheltuieli, respectiv \u00een conturile venituri \/ cheltuieli privind sconturile acordate.<\/p>\n<p>!\u00cenregistrarea gre\u0219it\u0103 \u00een contabilitate a reducerilor comerciale \u0219i financiare genereaz\u0103 neconcordan\u021be \u00een situa\u021biile financiare.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n<p><strong>Reducerile comerciale<\/strong> sunt de mai multe tipuri, implicit:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>rabaturile<\/strong>\u2013 sunt oferite \u00een cazul defectelor \u0219i se aplic\u0103 asupra pre\u021bului de v\u00e2nzare<\/li>\n\n\n\n<li><strong>remizele<\/strong>\u2013 se acord\u0103 clien\u021bilor cu statut preferen\u021bial sau c\u00e2nd se \u021bine cont de volumul v\u00e2nz\u0103rilor. \u00cen limbajul de marketing reg\u0103sim reducerea ca parte din strategia de fidelizare a clientului<\/li>\n\n\n\n<li><strong>risturnele<\/strong>\u2013 se acord\u0103 tuturor (ansamblului) tranzac\u0163iilor efectuate cu acela\u015fi client \u00een decursul unei perioade determinate. Mai exact, se acord\u0103 atunci c\u00e2nd un client dep\u0103\u0219e\u0219te volumul de achizi\u021bie prestabilit.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00cen contabilitate<\/strong> aceste reduceri se \u00eenregistreaz\u0103 diferit, \u00een func\u021bie de urm\u0103toarele aspecte:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>sunt acordate la momentul factur\u0103rii \u015fi \u00eenscrise pe factura de achizi\u0163ie<\/li>\n\n\n\n<li>sunt acordate ulterior factur\u0103rii \u015fi \u00eenscrise pe o alt\u0103 factur\u0103<\/li>\n\n\n\n<li>reprezint\u0103 evenimente ulterioare datei bilan\u021bului<\/li>\n<\/ol>\n\n\n\n<p><strong>Obliga\u0163ii referitoare la facturare<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Atunci c\u00e2nd reducerile de pre\u0163 nu sunt incluse \u00een pre\u0163ul unitar al bunurilor \u015fi\/sau serviciilor v\u00e2ndute, factura trebuie s\u0103 con\u0163in\u0103 \u00een mod obligatoriu \u015fi rabaturile, remizele, risturnele \u015fi alte reduceri de pre\u0163.<\/li>\n\n\n\n<li>\u00cen cazul \u00een care reducerile sunt acordare dup\u0103 livrarea bunurilor sau prestarea serviciilor se emit facturi care se trimit \u0219i clientului dup\u0103 cum urmeaz\u0103:<\/li>\n<\/ul>\n\n\n\n<p>a) <strong>cu valorile \u00eenscrise cu semnul minus<\/strong> sau cu o men\u0163iune din care s\u0103 rezulte c\u0103 valorile respective sunt negative <strong>c\u00e2nd baza de impozitare se reduce<\/strong><\/p>\n\n\n\n<p>b) <strong>f\u0103r\u0103 semnul minus<\/strong> sau f\u0103r\u0103 men\u0163iunea din care s\u0103 rezulte c\u0103 valorile respective sunt negative, <strong>c\u00e2nd baza de impozitare se majoreaz\u0103<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00cen cazul \u00een care furnizorul nu emite factura de reducere comercial\u0103, atunci beneficiarul este obligat s\u0103 emit\u0103 o <strong>autofactur\u0103 \u00een vederea ajust\u0103rii taxei <\/strong>deductibile, cel t\u00e2rziu p\u00e2n\u0103 \u00een cea de-a 15-a zi a lunii urm\u0103toare celei \u00een care au fost acordate reducerile<\/li>\n<\/ul>\n\n\n\n<p><strong>Emite facturi cu reduceri, rapid \u0219i simplu \u00een FGO<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Adaug\u0103 o factur\u0103 nou\u0103 \u00een pagina Facturare din contul t\u0103u FGO<\/li>\n\n\n\n<li>Apas\u0103 butonul Discount \u0219i alege tipul (pe factur\u0103 sau pe articol)<\/li>\n\n\n\n<li>Completeaz\u0103 procentul sau suma dorit\u0103 \u0219i apas\u0103 Adaug\u0103 discount. Pre\u021burile finale sunt calculate automat.<\/li>\n<\/ol>\n\n\n<h4><a title=\"Creeaz\u0103 cont FGO\" href=\"https:\/\/www.fgo.ro\/inregistrare\/?s=blog\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"margin-left: 5px; font-weight: normal; background: #f47e00; border-color: #f47e00; color: #fff; display: inline-block; padding: 6px 12px; margin-bottom: 0; font-size: 18px; line-height: 1.42857143; text-align: center; white-space: nowrap; vertical-align: middle; border: 1px solid transparent; border-radius: 4px;\">CREEAZ\u0102 CONT FGO<\/span><\/a><\/h4>","protected":false},"excerpt":{"rendered":"<p>Dac\u0103 e\u0219ti antreprenor, cu siguran\u021b\u0103 printre principalele tale preocup\u0103ri se afl\u0103 atragerea de noi clien\u021bi \u0219i men\u021binerea celor actuali. Iar dup\u0103 cum bine \u0219tim cu to\u021bii, o strategie de atingere a acestor obiective este acordarea de reduceri. Simplu de zis, greu de f\u0103cut. De fapt, acordarea de reduceri implic\u0103 strategii de marketing, analize complexe de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":503,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,14],"tags":[26,119],"class_list":["post-491","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-despre-fgo","category-facturare","tag-facturare","tag-reduceri-de-pret"],"jetpack_featured_media_url":"https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/03\/Tot-ce-trebuie-sa-stii-despre-acordarea-unei-reduceri-de-pret.png","_links":{"self":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/491","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/comments?post=491"}],"version-history":[{"count":3,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/491\/revisions"}],"predecessor-version":[{"id":504,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/491\/revisions\/504"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/media\/503"}],"wp:attachment":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/media?parent=491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/categories?post=491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/tags?post=491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}