Tratamentul fiscal al pierderilor de stocuri în România. Comparaţie cu reglementările din Uniunea Europeană

prof. univ. dr. Radu BUFAN

Daniel IOVESCU

Partner S.C. ABA Management S.R.L.

ABSTRACT

Inventory losses can be encountered in various stages of the production - distribution - sale cycle, starting with the raw material acquisition within the production process and ending up with losses generated within the sale process of certain goods.

Regardless of the cause of losses (perishable, damaged goods, technological losses, stolen goods etc.), they have a significant fiscal impact in the business activity, both on profit tax and in the sphere of VAT, regardless of the fiscal residence of the company.

Taking into account the current economic context, costs reduction (and, therefore, of inventory losses) may trigger important competitive advantages, so that the reduction of inventory losses is one of the central concerns in the field of production and sale of consumer products, especially food.