{"id":128857,"date":"2026-05-31T13:19:00","date_gmt":"2026-05-31T13:19:00","guid":{"rendered":"http:\/\/contapp.hype.ro\/limitari-la-platile-si-incasarile-efectuate-in-numerar-de-pfa\/"},"modified":"2026-08-17T20:45:03","modified_gmt":"2026-08-17T20:45:03","slug":"plafoane-plati-numerar-incasari-numerar","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/plafoane-plati-numerar-incasari-numerar\/","title":{"rendered":"Plafoane la pl\u0103\u021bi \u0219i \u00eencas\u0103ri \u00een numerar pentru PFA, \u00ceI \u0219i profesii liberale"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#regula-generala\">Regula general\u0103: numerarul este excep\u021bia<\/a><\/li><li><a href=\"#plafoane-b2b\">Plafoane \u00eentre operatori economici<\/a><ul><li><a href=\"#fragmentarea-b2b\">Fragmentarea este interzis\u0103<\/a><\/li><\/ul><\/li><li><a href=\"#plafoane-b2c\">Plafoane \u00eentre PFA sau firm\u0103 \u0219i persoane fizice<\/a><ul><li><a href=\"#exceptie-plata-in-rate\">Excep\u021bie: contractele cu plata \u00een rate<\/a><\/li><li><a href=\"#imprumuturi\">\u00cemprumuturile se fac exclusiv prin banc\u0103<\/a><\/li><li><a href=\"#retururi-si-stornari\">Retururi \u0219i facturi stornate<\/a><\/li><li><a href=\"#nunti-si-botezuri\">Excep\u021bie: organizatorii de nun\u021bi \u0219i botezuri<\/a><\/li><\/ul><\/li><li><a href=\"#plafoane-c2c\">Plafoane \u00eentre persoane fizice<\/a><\/li><li><a href=\"#plafon-casierie\">Plafonul de numerar \u00een casierie<\/a><\/li><li><a href=\"#mijloace-moderne-de-plata\">Trebuie s\u0103 accep\u021bi plata cu cardul?<\/a><\/li><li><a href=\"#retragere-numerar-banca\">C\u00e2t numerar po\u021bi retrage de la banc\u0103<\/a><\/li><li><a href=\"#operatiuni-fara-plafon\">Opera\u021biunile pentru care nu exist\u0103 plafon<\/a><\/li><li><a href=\"#amenzi\">Ce amenzi ri\u0219ti<\/a><ul><li><a href=\"#hp-51-2026\">Cum se calculeaz\u0103 amenda de 25%: decizia \u00ceCCJ din mai 2026<\/a><\/li><\/ul><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><ul><li><a href=\"#casa-de-marcat\">Plafoanele \u00eemi spun dac\u0103 am nevoie de cas\u0103 de marcat?<\/a><\/li><li><a href=\"#faq-retragere\">C\u00e2t pot retrage de la banc\u0103 sau de la bancomat ca PFA?<\/a><\/li><li><a href=\"#faq-rate\">Pot \u00eencasa o factur\u0103 mare \u00een mai multe tran\u0219e, \u00een numerar?<\/a><\/li><li><a href=\"#faq-pos\">Sunt obligat s\u0103 am POS dac\u0103 \u00eencasez sub plafon?<\/a><\/li><li><a href=\"#faq-imprumut\">Pot da sau primi un \u00eemprumut \u00een numerar?<\/a><\/li><li><a href=\"#faq-valuta\">Plafoanele se aplic\u0103 \u0219i la pl\u0103\u021bile \u00een valut\u0103?<\/a><\/li><\/ul><\/li><li><a href=\"#surse\">Surse<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Legea 70\/2015 pentru \u00eent\u0103rirea disciplinei financiare stabile\u0219te c\u00e2t po\u021bi \u00eencasa \u0219i pl\u0103ti \u00een numerar, \u00een func\u021bie de cine e de cealalt\u0103 parte a tranzac\u021biei. Legea 239\/2025 a modificat-o \u0219i a ad\u0103ugat o obliga\u021bie nou\u0103, despre care mul\u021bi nu au auzit: aceea de a accepta pl\u0103\u021bi prin mijloace moderne de plat\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mai jos g\u0103se\u0219ti plafoanele \u00een vigoare, excep\u021biile \u0219i amenzile, a\u0219a cum sunt prezentate \u00een ghidul ANAF privind disciplina financiar\u0103 din 31 iulie 2026.<\/p>\n\n\n\n<h2 id=\"regula-generala\" class=\"wp-block-heading\">Regula general\u0103: numerarul este excep\u021bia<\/h2>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">ART. 1. (1) Opera\u0163iunile de \u00eencas\u0103ri \u015fi pl\u0103\u0163i efectuate de persoane juridice, persoane fizice autorizate, \u00eentreprinderi individuale, \u00eentreprinderi familiale, liber-profesioni\u015fti, persoane fizice care desf\u0103\u015foar\u0103 activit\u0103\u0163i \u00een mod independent, asocieri \u015fi alte entit\u0103\u0163i cu sau f\u0103r\u0103 personalitate juridic\u0103 de la\/c\u0103tre oricare dintre aceste categorii de persoane se vor realiza <strong>\u015fi prin mijloace moderne de plat\u0103<\/strong>.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Toate categoriile enumerate mai sus \u2014 inclusiv PFA, \u00ceI, \u00ceF \u0219i liber-profesioni\u0219tii \u2014 sunt numite \u00een lege <strong>operatori economici<\/strong>. Re\u021bine termenul: plafoanele de mai jos se schimb\u0103 \u00een func\u021bie de el.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prin excep\u021bie de la regula general\u0103, se permit opera\u021biuni cu numerar, \u00een limitele din tabelele urm\u0103toare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce \u00eenseamn\u0103 \u201emijloc modern de plat\u0103\u201d.<\/strong> Un instrument de plat\u0103 care include cardurile de debit, de credit sau prepl\u0103tite, precum \u0219i solu\u021biile care se bazeaz\u0103 pe aplica\u021bii ce permit pl\u0103\u021bi de tip cont la cont: terminal POS sau softPOS, plat\u0103 contactless cu telefonul, cod QR, link de plat\u0103, plat\u0103 prin num\u0103rul de telefon mobil. Toate presupun un cont bancar.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Obliga\u021bia de a de\u021bine cont de pl\u0103\u021bi nu te prive\u0219te ca PFA.<\/strong> Legea cere doar <em>persoanelor juridice<\/em> s\u0103 de\u021bin\u0103 un cont de pl\u0103\u021bi \u00een Rom\u00e2nia sau la Trezorerie pe toat\u0103 durata activit\u0103\u021bii, cu 60 de zile lucr\u0103toare la dispozi\u021bie pentru cele nou-\u00eenfiin\u021bate. Amenda este de 3.000\u201310.000 lei, iar lipsa contului atrage declararea ca inactiv fiscal.<\/p>\n<\/div>\n\n\n\n<h2 id=\"plafoane-b2b\" class=\"wp-block-heading\">Plafoane \u00eentre operatori economici<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se aplic\u0103 atunci c\u00e2nd de cealalt\u0103 parte se afl\u0103 un SRL, un alt PFA, o \u00ceI, o \u00ceF sau un liber-profesionist.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Opera\u021biune<\/th><th>Plafon zilnic<\/th><\/tr><\/thead><tbody><tr><td>\u00cencas\u0103ri de la un operator economic<\/td><td><strong>5.000 lei<\/strong> de la o persoan\u0103<\/td><\/tr><tr><td>\u00cencas\u0103ri de c\u0103tre magazinele cash and carry<\/td><td><strong>10.000 lei<\/strong> de la o persoan\u0103<\/td><\/tr><tr><td>Pl\u0103\u021bi c\u0103tre un operator economic<\/td><td><strong>5.000 lei<\/strong> de persoan\u0103, dar maximum <strong>10.000 lei\/zi<\/strong> \u00een total<\/td><\/tr><tr><td>Pl\u0103\u021bi c\u0103tre magazine cash and carry<\/td><td><strong>10.000 lei\/zi<\/strong> \u00een total<\/td><\/tr><tr><td>Pl\u0103\u021bi din avansuri spre decontare<\/td><td><strong>5.000 lei<\/strong> pentru fiecare persoan\u0103 care a primit avans<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">La \u00eencas\u0103ri nu exist\u0103 o limit\u0103 a num\u0103rului de opera\u021biuni: po\u021bi avea 100 de \u00eencas\u0103ri, de la 100 de persoane diferite, de maximum 5.000 de lei fiecare. Restric\u021bia pe total zilnic exist\u0103 doar la pl\u0103\u021bi.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Aten\u021bie la avansurile spre decontare.<\/strong> \u00cen ziua \u00een care acorzi avansul, suma intr\u0103 \u00een calculul plafonului zilnic de pl\u0103\u021bi c\u0103tre operatori economici. Dac\u0103 dai un avans de 5.000 lei \u0219i \u00een aceea\u0219i zi pl\u0103te\u0219ti 6.000 lei unui furnizor, ai dep\u0103\u0219it plafonul total de 10.000 lei\/zi.<\/p>\n<\/div>\n\n\n\n<h3 id=\"fragmentarea-b2b\" class=\"wp-block-heading\">Fragmentarea este interzis\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Sunt interzise \u00eencas\u0103rile \u0219i pl\u0103\u021bile fragmentate \u00een numerar pentru facturile a c\u0103ror valoare dep\u0103\u0219e\u0219te 5.000 lei, respectiv 10.000 lei \u00een cazul magazinelor cash and carry. La fel este interzis\u0103 \u0219i fragmentarea facturii pentru o livrare sau o prestare a c\u0103rei valoare dep\u0103\u0219e\u0219te aceste sume.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>E\u0219ti obligat s\u0103 emi\u021bi o singur\u0103 factur\u0103<\/strong> c\u0103tre un client dac\u0103 valoarea livr\u0103rii sau a presta\u021biei dep\u0103\u0219e\u0219te 5.000 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O factur\u0103 care dep\u0103\u0219e\u0219te plafonul se poate achita par\u021bial \u00een numerar: 5.000 lei, respectiv 10.000 lei la cash and carry, iar <strong>diferen\u021ba numai prin instrumente de plat\u0103 f\u0103r\u0103 numerar<\/strong>.<\/p>\n\n\n\n<h2 id=\"plafoane-b2c\" class=\"wp-block-heading\">Plafoane \u00eentre PFA sau firm\u0103 \u0219i persoane fizice<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se aplic\u0103 la livr\u0103ri de bunuri, prest\u0103ri de servicii, dividende, cesiuni de crean\u021be \u0219i alte drepturi similare.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Opera\u021biune<\/th><th>Plafon zilnic<\/th><\/tr><\/thead><tbody><tr><td>\u00cencas\u0103ri de la o persoan\u0103 fizic\u0103<\/td><td><strong>10.000 lei<\/strong> de la o persoan\u0103<\/td><\/tr><tr><td>Pl\u0103\u021bi c\u0103tre o persoan\u0103 fizic\u0103<\/td><td><strong>10.000 lei<\/strong> c\u0103tre o persoan\u0103<\/td><\/tr><tr><td>Primiri \u0219i restituiri de \u00eemprumuturi<\/td><td><strong>interzis \u00een numerar<\/strong>, indiferent de sum\u0103<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Este strict interzis\u0103 fragmentarea pl\u0103\u021bilor sau a \u00eencas\u0103rilor, precum \u0219i fragmentarea facturilor pentru o livrare ori un serviciu a c\u0103rui valoare total\u0103 dep\u0103\u0219e\u0219te 10.000 lei. \u00cemp\u0103r\u021birea unei tranzac\u021bii de 15.000 lei \u00een dou\u0103 \u00eencas\u0103ri cash de 7.500 lei, \u00een zile diferite, este exact fapta pe care legea o sanc\u021bioneaz\u0103.<\/p>\n\n\n\n<h3 id=\"exceptie-plata-in-rate\" class=\"wp-block-heading\">Excep\u021bie: contractele cu plata \u00een rate<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Restric\u021biile privind fragmentarea nu se aplic\u0103 dac\u0103 livrarea se face \u00een baza unui <a href=\"https:\/\/contapp.ro\/blog\/achizitie-in-rate-pfa\/\">contract de v\u00e2nzare-cump\u0103rare cu plata \u00een rate<\/a>, \u00eencheiat \u00een condi\u021biile legii. \u00cencas\u0103rile succesive \u00een numerar sunt permise, cu condi\u021bia ca fiecare rat\u0103 achitat\u0103 s\u0103 respecte scaden\u021barul prev\u0103zut \u00een contract.<\/p>\n\n\n\n<div id=\"conta-1244295337\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"141789\" class=\"elementor elementor-141789\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ba22001 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba22001\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-ba22002\" data-id=\"ba22002\" 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-ba22003 elementor-widget elementor-widget-heading\" data-id=\"ba22003\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cite\u0219ti despre taxe? ContApp le calculeaz\u0103 automat pentru tine.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba22004 elementor-widget elementor-widget-text-editor\" data-id=\"ba22004\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Facturare, e-Factura, registre, Declara\u021bia Unic\u0103 \u0219i declara\u021bii TVA \u2014 de la <strong>49 lei\/lun\u0103<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba22005 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ba22005\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/account.contapp.ro\/asistent\/incepe?utm_source=blog&#038;utm_medium=banner-articol&#038;utm_campaign=pfa-2026\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cencearc\u0103 gratuit 30 de zile \u2014 f\u0103r\u0103 card<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\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<\/div><h3 id=\"imprumuturi\" class=\"wp-block-heading\">\u00cemprumuturile se fac exclusiv prin banc\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Opera\u021biunile reprezent\u00e2nd primiri sau restituiri de \u00eemprumuturi ori alte finan\u021b\u0103ri, indiferent de natura \u0219i destina\u021bia lor, se efectueaz\u0103 <strong>numai prin instrumente de plat\u0103 f\u0103r\u0103 numerar<\/strong>. Nu exist\u0103 plafon par\u021bial: nici m\u0103car o parte din sum\u0103 nu poate fi dat\u0103 cash.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemplul din ghidul ANAF: o firm\u0103 care restituie unui asociat un \u00eemprumut de 25.000 lei nu poate pl\u0103ti nimic \u00een numerar. Dac\u0103 o face, amenda este de 25% din sum\u0103, adic\u0103 6.250 lei.<\/p>\n\n\n\n<h3 id=\"retururi-si-stornari\" class=\"wp-block-heading\">Retururi \u0219i facturi stornate<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La facturile stornate pentru bunuri returnate sau servicii neprestate, restituirea urmeaz\u0103 acelea\u0219i plafoane: 5.000 lei c\u0103tre operatori economici, 10.000 lei la cash and carry \u0219i 10.000 lei c\u0103tre persoane fizice, iar diferen\u021ba numai prin banc\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exist\u0103 \u00eens\u0103 o excep\u021bie practic\u0103:<\/strong> dac\u0103, la data restituirii, persoana fizic\u0103 declar\u0103 pe propria r\u0103spundere c\u0103 nu mai de\u021bine cont bancar, restituirea se poate face integral \u00een numerar, indiferent de sum\u0103.<\/p>\n\n\n\n<h3 id=\"nunti-si-botezuri\" class=\"wp-block-heading\">Excep\u021bie: organizatorii de nun\u021bi \u0219i botezuri<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Organizatorii de nun\u021bi \u0219i botezuri pot cere organului fiscal aprobarea unui plafon de \u00eencasare \u00een numerar mai mare de 10.000 lei\/persoan\u0103\/zi, dac\u0103 demonstreaz\u0103 c\u0103 \u00eencas\u0103rile generate de astfel de evenimente dep\u0103\u0219esc plafonul legal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cererea se depune prin SPV, prin po\u0219t\u0103 cu confirmare de primire sau la registratura organului fiscal, \u00eenso\u021bit\u0103 de documentul de proprietate sau folosin\u021b\u0103 al spa\u021biului, o declara\u021bie pe propria r\u0103spundere privind suprafa\u021ba \u0219i capacitatea acestuia, autoriza\u021bia de func\u021bionare, situa\u021bia \u00eencas\u0103rilor pentru fiecare eveniment din ultimele 12 luni \u0219i copii ale facturilor emise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Decizia se emite \u00een cel mult 15 zile de la depunere \u0219i este valabil\u0103 un an de la comunicare. Poate fi re\u00eennoit\u0103, cu o cerere depus\u0103 cu 30 de zile \u00eenainte de expirare, sau modificat\u0103. Procedura este aprobat\u0103 prin O.M.F.P. nr. 1265\/2016.<\/p>\n\n\n\n<h2 id=\"plafoane-c2c\" class=\"wp-block-heading\">Plafoane \u00eentre persoane fizice<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Opera\u021biunile de \u00eencas\u0103ri \u0219i pl\u0103\u021bi \u00een numerar \u00eentre persoane fizice, efectuate ca urmare a transferului dreptului de proprietate asupra unor bunuri sau drepturi, a prest\u0103rii de servicii, precum \u0219i cele reprezent\u00e2nd acordarea sau restituirea de \u00eemprumuturi, se pot efectua \u00een limita unui plafon zilnic de <strong>50.000 lei pe tranzac\u021bie<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sunt interzise \u00eencas\u0103rile \u0219i pl\u0103\u021bile fragmentate pentru tranzac\u021biile mai mari de 50.000 lei, precum \u0219i fragmentarea unei tranzac\u021bii mai mari de 50.000 lei.<\/p>\n\n\n\n<h2 id=\"plafon-casierie\" class=\"wp-block-heading\">Plafonul de numerar \u00een casierie<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sumele \u00een numerar aflate \u00een casieria operatorilor economici nu pot dep\u0103\u0219i, la sf\u00e2r\u0219itul fiec\u0103rei zile, plafoanele de mai jos.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Cine<\/th><th>Plafon la sf\u00e2r\u0219itul zilei<\/th><\/tr><\/thead><tbody><tr><td>Operatori economici, \u00een general<\/td><td><strong>50.000 lei<\/strong><\/td><\/tr><tr><td>Magazine cash and carry, supermagazine, hipermagazine<\/td><td><strong>500.000 lei<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Excedentul se depune \u00een cont bancar \u00een maximum 2 zile lucr\u0103toare. Prin excep\u021bie, plafonul poate fi dep\u0103\u0219it timp de 3 zile lucr\u0103toare cu sumele destinate pl\u0103\u021bii salariilor \u0219i a altor drepturi de personal.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#fffadc;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Cum se aplic\u0103 la PFA.<\/strong> Plafonul este formulat pe soldul de casierie de la sf\u00e2r\u0219itul zilei, iar activit\u0103\u021bile independente care \u021bin <a href=\"https:\/\/contapp.ro\/blog\/completare-registrul-de-evidenta-fiscala\/\">contabilitate \u00een partid\u0103 simpl\u0103<\/a> nu organizeaz\u0103 casierie \u0219i nu \u00eentocmesc registru de cas\u0103, deci nu au un sold pe care s\u0103 \u00eel raporteze. Legea nu prevede \u00eens\u0103 o excep\u021bie explicit\u0103 pentru ele, iar defini\u021bia operatorului economic include PFA-urile. P\u00e2n\u0103 la o clarificare, recomandarea prudent\u0103 este s\u0103 nu \u021bii sume mari \u00een numerar \u0219i s\u0103 depui \u00eencas\u0103rile \u00een cont.<\/p>\n<\/div>\n\n\n\n<h2 id=\"mijloace-moderne-de-plata\" class=\"wp-block-heading\">Trebuie s\u0103 accep\u021bi plata cu cardul?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Da, ca regul\u0103. Legea 239\/2025 a modificat OUG 193\/2002, iar persoanele fizice autorizate, \u00eentreprinderile individuale, \u00eentreprinderile familiale \u0219i celelalte entit\u0103\u021bi \u00eenregistrate la registrul comer\u021bului <strong>au obliga\u021bia s\u0103 accepte pl\u0103\u021bi efectuate \u0219i prin intermediul mijloacelor moderne de plat\u0103<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Amenda pentru nerespectarea obliga\u021biei este de <strong>20.000\u201350.000 lei<\/strong>, iar refuzul de a accepta un mijloc modern de plat\u0103 se sanc\u021bioneaz\u0103 cu <strong>5.000\u20137.500 lei<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#d9ead3;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Excep\u021bia care te poate scuti.<\/strong> Sunt exceptate entit\u0103\u021bile care efectueaz\u0103 <em>toate<\/em> opera\u021biunile de plat\u0103 \u0219i de \u00eencasare exclusiv prin conturi deschise la institu\u021bii de credit. Un PFA care factureaz\u0103 \u0219i \u00eencaseaz\u0103 integral prin banc\u0103 nu este obligat s\u0103 de\u021bin\u0103 POS sau softPOS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Aten\u021bie:<\/strong> ghidul ANAF precizeaz\u0103 explicit c\u0103 efectuarea, fie \u0219i ocazional\u0103, a unor pl\u0103\u021bi \u00een numerar pentru cheltuieli curente \u2014 birotic\u0103, combustibil \u2014 <strong>anuleaz\u0103 aplicabilitatea excep\u021biei<\/strong>.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Utilizarea mijloacelor moderne de plat\u0103 este, \u00een plus, unul dintre criteriile dup\u0103 care ANAF stabile\u0219te clasa de risc fiscal, iar \u00eempotriva \u00eencadr\u0103rii \u00een clasa de risc nu se pot formula obiec\u021bii.<\/p>\n\n\n\n<h2 id=\"retragere-numerar-banca\" class=\"wp-block-heading\">C\u00e2t numerar po\u021bi retrage de la banc\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este o limitare pe care pu\u021bini o cunosc, pentru c\u0103 se aplic\u0103 b\u0103ncii, nu \u021bie. Institu\u021biilor de credit \u0219i celorlal\u021bi prestatori de servicii de plat\u0103 <strong>le este interzis s\u0103 elibereze operatorilor economici sume \u00een numerar peste 5.000 lei de persoan\u0103 \u0219i pe zi, dar nu mai mult de 10.000 lei\/zi \u00een total<\/strong>, pe fiecare persoan\u0103 \u0219i tranzac\u021bie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este interzis\u0103 \u0219i fragmentarea solicit\u0103rilor de eliberare de numerar care ar conduce la dep\u0103\u0219irea acestui plafon.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Limitarea nu se aplic\u0103 opera\u021biunilor exceptate \u00een general de la plafoane, enumerate \u00een sec\u021biunea urm\u0103toare \u2014 \u00eentre care retragerea de numerar pentru plata salariilor.<\/p>\n\n\n\n<h2 id=\"operatiuni-fara-plafon\" class=\"wp-block-heading\">Opera\u021biunile pentru care nu exist\u0103 plafon<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>depunerea de numerar \u00een conturile deschise la institu\u0163iile de credit sau la institu\u0163iile care presteaz\u0103 servicii de plat\u0103 autorizate de Banca Na\u0163ional\u0103 a Rom\u00e2niei, inclusiv \u00een automatele de \u00eencas\u0103ri \u00een numerar;<\/li>\n\n\n\n<li>plata cheltuielilor de deplasare \u00een interes de serviciu, \u00een limita sumelor cuvenite pentru transport, diurn\u0103, indemniza\u0163ie \u015fi cazare, precum \u015fi a cheltuielilor neprev\u0103zute efectuate \u00een acest sens;<\/li>\n\n\n\n<li>plata \u00een numerar a impozitelor, taxelor, contribu\u0163iilor, amenzilor \u015fi a altor obliga\u0163ii datorate bugetului general consolidat al statului \u2014 vezi <a href=\"https:\/\/contapp.ro\/blog\/contul-unic-pentru-persoane-fizice\/\">contul unic de plat\u0103<\/a>;<\/li>\n\n\n\n<li>retragerea de numerar din conturi pentru plata salariilor \u015fi a altor drepturi de personal prev\u0103zute de lege, precum \u0219i pentru alte opera\u021biuni de pl\u0103\u021bi c\u0103tre persoane fizice;<\/li>\n\n\n\n<li>transferarea de sume prin intermediul institu\u0163iilor care presteaz\u0103 servicii de plat\u0103 autorizate de Banca Na\u0163ional\u0103 a Rom\u00e2niei sau autorizate \u00een alt stat membru al Uniunii Europene \u015fi notificate c\u0103tre BNR;<\/li>\n\n\n\n<li>depunerea de numerar \u00een automate ce func\u0163ioneaz\u0103 pe baza acceptatoarelor de bancnote sau monede.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Prevederile legii se aplic\u0103 \u0219i opera\u021biunilor de \u00eencas\u0103ri \u0219i pl\u0103\u021bi \u00een valut\u0103 efectuate pe teritoriul Rom\u00e2niei. \u00cencadrarea \u00een plafoane se face \u00een func\u021bie de cursul de schimb comunicat de Banca Na\u021bional\u0103 a Rom\u00e2niei la data efectu\u0103rii opera\u021biunii.<\/p>\n\n\n\n<h2 id=\"amenzi\" class=\"wp-block-heading\">Ce amenzi ri\u0219ti<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Fapt\u0103<\/th><th>Amend\u0103<\/th><\/tr><\/thead><tbody><tr><td>Dep\u0103\u0219irea plafoanelor, \u00eencas\u0103ri sau pl\u0103\u021bi fragmentate, dep\u0103\u0219irea soldului de casierie<\/td><td>25% din suma care dep\u0103\u0219e\u0219te plafonul, minimum 500 lei<\/td><\/tr><tr><td>\u00cencasarea sau plata unui \u00eemprumut \u00een numerar<\/td><td>25% din suma \u00eencasat\u0103 sau pl\u0103tit\u0103, minimum 500 lei<\/td><\/tr><tr><td>Acordarea de avantaje clien\u021bilor pentru plata \u00een numerar<\/td><td>15.000 \u2013 20.000 lei<\/td><\/tr><tr><td>Persoan\u0103 juridic\u0103 f\u0103r\u0103 cont de pl\u0103\u021bi \u00een Rom\u00e2nia<\/td><td>3.000 \u2013 10.000 lei<\/td><\/tr><tr><td>Neacceptarea mijloacelor moderne de plat\u0103<\/td><td>20.000 \u2013 50.000 lei<\/td><\/tr><tr><td>Refuzul de a accepta un mijloc modern de plat\u0103<\/td><td>5.000 \u2013 7.500 lei<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Este interzis operatorilor economici s\u0103 acorde orice avantaje clien\u021bilor pentru efectuarea de pl\u0103\u021bi \u00een numerar \u2014 reduceri, bonusuri sau alte facilit\u0103\u021bi.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#fffadc;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Nu po\u021bi pl\u0103ti jum\u0103tate din minimul amenzii \u00een 15 zile.<\/strong> Contraven\u021biile din Legea 70\/2015 sunt exceptate de la aceast\u0103 posibilitate, spre deosebire de majoritatea amenzilor contraven\u021bionale.<\/p>\n<\/div>\n\n\n\n<h3 id=\"hp-51-2026\" class=\"wp-block-heading\">Cum se calculeaz\u0103 amenda de 25%: decizia \u00ceCCJ din mai 2026<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Prin Decizia HP nr. 51\/2026, publicat\u0103 \u00een Monitorul Oficial nr. 434 din 22 mai 2026, \u00cenalta Curte a stabilit c\u0103 \u201esuma \u00eencasat\u0103\/pl\u0103tit\u0103\u201d asupra c\u0103reia se calculeaz\u0103 amenda <strong>se raporteaz\u0103 la totalitatea opera\u021biunilor de \u00eencas\u0103ri \u0219i pl\u0103\u021bi realizate \u00een numerar \u00een baza aceleia\u0219i rezolu\u021bii<\/strong>, nu la fiecare opera\u021biune luat\u0103 separat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Practic: dac\u0103 ai fragmentat o plat\u0103 \u00een mai multe tran\u0219e, amenda se calculeaz\u0103 pe suma total\u0103, nu pe fiecare tran\u0219\u0103 \u00een parte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Plafoanele de mai sus sunt implementate \u00een <a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/?ref=blog-plafoane-numerar\">programul de contabilitate ContApp<\/a>, care te notific\u0103 la dep\u0103\u0219irea lor \u0219i \u00ee\u021bi urm\u0103re\u0219te \u00eencas\u0103rile pe fiecare partener.<\/p>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h3 id=\"casa-de-marcat\" class=\"wp-block-heading\">Plafoanele \u00eemi spun dac\u0103 am nevoie de cas\u0103 de marcat?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Sunt dou\u0103 regimuri diferite. Legea 70\/2015 stabile\u0219te <em>c\u00e2t<\/em> po\u021bi \u00eencasa \u00een numerar, iar obliga\u021bia de a folosi casa de marcat \u0219i documentul pe care \u00eel emi\u021bi \u2014 bon fiscal, chitan\u021b\u0103 sau factur\u0103 \u2014 sunt reglementate separat, prin OUG 28\/1999 \u2014 vezi ghidul despre <a href=\"https:\/\/contapp.ro\/blog\/casa-de-marcat-pentru-pfa\/\">casa de marcat pentru PFA \u0219i profesii liberale<\/a>. \u00cencadrarea \u00een plafon nu te scute\u0219te de casa de marcat, iar de\u021binerea unei case de marcat nu ridic\u0103 plafoanele.<\/p>\n\n\n\n<h3 id=\"faq-retragere\" class=\"wp-block-heading\">C\u00e2t pot retrage de la banc\u0103 sau de la bancomat ca PFA?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">B\u0103ncii \u00eei este interzis s\u0103 elibereze operatorilor economici mai mult de 5.000 lei de persoan\u0103 \u0219i pe zi, dar nu mai mult de 10.000 lei\/zi \u00een total. Fac excep\u021bie retragerile pentru plata salariilor \u0219i celelalte opera\u021biuni exceptate de la plafoane.<\/p>\n\n\n\n<h3 id=\"faq-rate\" class=\"wp-block-heading\">Pot \u00eencasa o factur\u0103 mare \u00een mai multe tran\u0219e, \u00een numerar?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu, dac\u0103 o faci ca s\u0103 evi\u021bi plafonul \u2014 asta este defini\u021bia \u00eencas\u0103rii fragmentate \u0219i se sanc\u021bioneaz\u0103. Singura situa\u021bie \u00een care \u00eencas\u0103rile succesive \u00een numerar sunt permise este contractul de v\u00e2nzare-cump\u0103rare cu plata \u00een rate, cu condi\u021bia ca fiecare rat\u0103 s\u0103 respecte scaden\u021barul din contract.<\/p>\n\n\n\n<h3 id=\"faq-pos\" class=\"wp-block-heading\">Sunt obligat s\u0103 am POS dac\u0103 \u00eencasez sub plafon?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Obliga\u021bia de a accepta mijloace moderne de plat\u0103 nu depinde de valoarea \u00eencas\u0103rii. E\u0219ti scutit doar dac\u0103 efectuezi absolut toate pl\u0103\u021bile \u0219i \u00eencas\u0103rile prin conturi bancare \u2014 iar o singur\u0103 plat\u0103 \u00een numerar, chiar \u0219i ocazional\u0103, anuleaz\u0103 scutirea.<\/p>\n\n\n\n<h3 id=\"faq-imprumut\" class=\"wp-block-heading\">Pot da sau primi un \u00eemprumut \u00een numerar?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00centre un operator economic \u0219i o persoan\u0103 fizic\u0103, nu \u2014 indiferent de sum\u0103 \u0219i de destina\u021bia banilor. Amenda este de 25% din suma \u00eencasat\u0103 sau pl\u0103tit\u0103. \u00centre dou\u0103 persoane fizice, \u00eemprumuturile se \u00eencadreaz\u0103 \u00een plafonul de 50.000 lei pe tranzac\u021bie.<\/p>\n\n\n\n<h3 id=\"faq-valuta\" class=\"wp-block-heading\">Plafoanele se aplic\u0103 \u0219i la pl\u0103\u021bile \u00een valut\u0103?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Da, pentru opera\u021biunile efectuate pe teritoriul Rom\u00e2niei. \u00cencadrarea se face convertind suma la cursul de schimb comunicat de Banca Na\u021bional\u0103 a Rom\u00e2niei la data opera\u021biunii.<\/p>\n\n\n\n<h2 id=\"surse\" class=\"wp-block-heading\">Surse<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Legea nr. 70\/2015 pentru \u00eent\u0103rirea disciplinei financiare privind opera\u021biunile de \u00eencas\u0103ri \u0219i pl\u0103\u021bi \u00een numerar, actualizat\u0103<\/li>\n\n\n\n<li>Legea nr. 239\/2025 privind stabilirea unor m\u0103suri de redresare \u0219i eficientizare a resurselor publice<\/li>\n\n\n\n<li>O.U.G. nr. 193\/2002 pentru introducerea sistemelor moderne de plat\u0103, actualizat\u0103<\/li>\n\n\n\n<li>\u00ce.C.C.J., Decizia HP nr. 51\/2026, Monitorul Oficial nr. 434 din 22 mai 2026<\/li>\n\n\n\n<li>O.M.F.P. nr. 1265\/2016 privind procedura de aplicare a art. 4^1 din Legea nr. 70\/2015<\/li>\n\n\n\n<li>ANAF \u2014 DGRFP Ploie\u0219ti, ghidul \u201eDisciplina financiar\u0103 privind opera\u021biunile de \u00eencas\u0103ri \u0219i pl\u0103\u021bi \u00een numerar\u201d, 31 iulie 2026<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Legea 70\/2015 pentru \u00eent\u0103rirea disciplinei financiare stabile\u0219te c\u00e2t po\u021bi \u00eencasa \u0219i pl\u0103ti \u00een numerar, \u00een func\u021bie de cine e de cealalt\u0103 parte a tranzac\u021biei. Legea 239\/2025 a modificat-o \u0219i a ad\u0103ugat o obliga\u021bie nou\u0103, despre care mul\u021bi nu au auzit: aceea de a accepta pl\u0103\u021bi prin mijloace moderne de plat\u0103. Mai jos g\u0103se\u0219ti plafoanele \u00een [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":142137,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[541,538,539,540,537],"class_list":["post-128857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","tag-avansuri-spre-decontare","tag-disciplina-financiara","tag-legea-70-2015","tag-mijloace-moderne-de-plata","tag-plafon-numerar"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128857","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=128857"}],"version-history":[{"count":31,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128857\/revisions"}],"predecessor-version":[{"id":142141,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128857\/revisions\/142141"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142137"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=128857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=128857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=128857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}