{"id":128857,"date":"2025-12-31T13:19:48","date_gmt":"2025-12-31T13:19:48","guid":{"rendered":"http:\/\/contapp.hype.ro\/limitari-la-platile-si-incasarile-efectuate-in-numerar-de-pfa\/"},"modified":"2025-12-31T15:20:03","modified_gmt":"2025-12-31T15:20:03","slug":"plafoane-plati-numerar-incasari-numerar","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/plafoane-plati-numerar-incasari-numerar\/","title":{"rendered":"Plafoane numerar la \u00eencas\u0103rile \u0219i pl\u0103\u021bile realizate de PFA \u0219i Profesiile Liberale"},"content":{"rendered":"\n<p>Articol actualizat cu Legea 239\/2025<\/p>\n\n\n\n<p>Legea 239\/2025 modific\u0103 LEGEA 70\/2015 pentru \u00eent\u0103rirea disciplinei financiare, care prevede utilizare mijloacelor moderne de plat\u0103. Textul legii mai jos:<\/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-3a02abfb 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>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>Prin excep\u021bie de la regula generala de mai sus, se permit opera\u021biuni cu numerar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Plafoane la tranzac\u021biile \u00een numerar efectuate \u00eentre agen\u021bii economici<\/h3>\n\n\n\n<p><strong>\u00cencas\u0103ri<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00eencas\u0103ri in numerar de la persoane juridice sau alte PFA\/II \u00een limita unui <strong>plafon zilnic de 5.000 lei de la o persoan\u0103<\/strong>;<\/li>\n\n\n\n<li>incasari efectuate de catre magazinele de tipul cash and carry in limita <strong>unui plafon zilnic maxim de 10.000 lei de la o persoana;<\/strong><\/li>\n\n\n\n<li>Spre deosibire de pl\u0103ti, nu exista plafon in ceea ce prive\u0219te num\u0103rul de \u00eencas\u0103ri, (po\u021bi avea 100 de \u00eencas\u0103ri, de la 100 de persoane diferite, maxim 5.000 de lei fiecare in numerar);<\/li>\n<\/ul>\n\n\n\n<p><strong>Pl\u0103\u021bi<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pl\u0103\u0163i c\u0103tre persoanele juridice sau alte PFA\/II, \u00een limita unui <strong>plafon zilnic de 5.000 lei persoan\u0103, dar nu mai mult de un plafon total de 10.000 lei \/zi<\/strong>;<\/li>\n\n\n\n<li>pl\u0103\u0163i c\u0103tre magazinele de tipul cash&amp;carry, care sunt organizate \u015fi func\u0163ioneaz\u0103 \u00een baza legisla\u0163iei \u00een vigoare, <strong>\u00een limita unui plafon zilnic total de 10.000 lei pe zi;<\/strong><\/li>\n\n\n\n<li>pl\u0103\u0163i din avansuri spre decontare, <strong>\u00een limita unui plafon zilnic de 1.000 lei<\/strong>, stabilit pentru fiecare persoan\u0103 care a primit avansuri spre decontare, &nbsp;(plafonul anterior de 5.000 lei fiind valabil p\u00e2n\u0103 la 10 noiembrie 2023).<\/li>\n<\/ul>\n\n\n\n<p id=\"p-203914510\">Sunt interzise \u00eencas\u0103rile fragmentate \u00een numerar de la beneficiari pentru facturile a c\u0103ror valoare este mai mare de 5.000 lei \u015fi, respectiv de 10.000 lei \u00een cazul magazinelor de tipul cash and carry, precum \u015fi fragmentarea facturilor pentru o livrare de bunuri sau o prestare de servicii a c\u0103ror valoare este mai mare de 5.000 lei, respectiv de 10.000 lei.<\/p>\n\n\n\n<p><strong>Astfel, <\/strong>e<strong>sti obligat&nbsp;&nbsp;sa emiti o singura factura catre un client daca valoarea livrarii\/prestatiei este mai mare de 5.000 lei.&nbsp;<\/strong><\/p>\n\n\n\n<p id=\"p-203914511\">Sunt interzise pl\u0103\u0163ile fragmentate \u00een numerar c\u0103tre furnizorii de bunuri \u015fi servicii pentru facturile a c\u0103ror valoare este mai mare de 5.000 lei \u015fi, respectiv, de 10.000 lei, c\u0103tre magazinele de tipul cash and carry. <\/p>\n\n\n\n<p><strong>Observatie. <\/strong>Poti achita facturile cu valori care dep\u0103\u015fesc plafonul de 5.000 lei, c\u0103tre furnizorii de bunuri \u015fi servicii, respectiv de 10.000 lei c\u0103tre magazinele de tipul cash and carry, astfel: 5.000 lei (sau 10.000 lei catre cash and carry), \u00een numerar, <strong>suma care dep\u0103\u0219e\u0219te acest plafon poate fi achitat\u0103 numai prin banc\u0103.<\/strong><\/p>\n\n\n\n<p><strong>Important! <\/strong>Activit\u0103\u021bile independente (care aplica legea contabilit\u0103\u021bii in partida simpla) nu au casierie, prin urmare nu se aplica plafonul de casierie stabilit prin legea 296\/2023, de 50.000 lei.<\/p>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-block-group-is-layout-constrained\" style=\"background-color:#d9ead3\">\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>Plafoanele de mai sus sunt implementate In <a href=\"https:\/\/contapp.ro\/program-online-de-contabilitate-pentru-pfa-si-profesii-liberale\/\">Programul de contabilitate ContApp<\/a> si vei primi notific\u0103ri la dep\u0103\u0219irea plafonului. <\/p>\n\n\n\n<p><strong>Recomandam utilizarea contului bancar<\/strong>, care te scap\u0103 at\u00e2t de grija&nbsp;plafoanelor de mai sus dar&nbsp;si de casa de marcat. In ContApp am implementat de curand \u00eencasarea cu cardul prin Netopia. <strong>Acum po\u021bi trimite factura sau link-ul produsului si \u00eencasezi banii instant<\/strong>.&nbsp;<a href=\"https:\/\/suport.contapp.ro\/article\/152-link-de-plata-pe-factura\" target=\"_blank\" rel=\"noreferrer noopener\">Detalii aici.<\/a><\/p>\n<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Plafoane la tranzac\u021biile dintre SRL\/PFA\/II \u0219i&nbsp;&nbsp;persoanele fizice<\/h3>\n\n\n\n<p class=\"has-background\" style=\"background-color:#e6edf7\">Art 4. alineat 1. Opera\u021biunile de \u00eencas\u0103ri \u0219i pl\u0103\u021bi \u00een numerar efectuate \u00eentre persoanele prev\u0103zute la art. 1 alin. (1) \u0219i persoane fizice, reprezent\u00e2nd contravaloarea unor livr\u0103ri ori achizi\u021bii de bunuri sau a unor prest\u0103ri de servicii, dividende, cesiuni de crean\u021be sau alte drepturi, se efectueaz\u0103 cu \u00eencadrarea \u00een plafonul zilnic de 10.000 lei c\u0103tre\/de la o persoan\u0103.<\/p>\n\n\n\n<p><strong>Opera\u0163iunile de \u00eencas\u0103ri <\/strong>\u00een numerar&nbsp;de la persoane fizice, &nbsp;<strong>se efectueaz\u0103 \u00een limita<\/strong> plafoanelor afi\u0219ate in tabelul de mai jos pentru fiecare persoan\u0103.  <span style=\"line-height: 1.5;\">Sunt interzise \u00eencas\u0103rile fragmentate de la o persoan\u0103 fizic\u0103, pentru opera\u021biunile de \u00eencas\u0103ri \u00een numerar cu o valoare mai mare de<\/span>:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td><strong>Perioada<\/strong><\/td><td><strong>\u00cen prezent<\/strong><\/td><td><strong><s>De la 11 nov. 2023<\/s><\/strong><\/td><td><strong><s>De la 1 ian. 2025<\/s><\/strong><\/td><\/tr><tr><td>Plafon zilnic<\/td><td>10.000 lei<\/td><td><s>5.000 lei<\/s><\/td><td><s>2.500 lei<\/s><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Opera\u0163iunile de pl\u0103\u0163i<\/strong> \u00een numerar&nbsp;c\u0103tre persoane fizice,&nbsp;<strong>se efectueaz\u0103 cu \u00eencadrarea \u00een limita<\/strong>  plafoanelor afisate in tabelul de mai jos, pentru fiecare persoan\u0103. <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Perioada<\/strong><\/td><td><strong>\u00cen prezent<\/strong><\/td><td><strong><s>De la 11 nov. 2023<\/s><\/strong><\/td><td><strong><s>De la 1 ian. 2025<\/s><\/strong><\/td><\/tr><tr><td>Plafon zilnic<\/td><td>10.000 lei<\/td><td><s>5.000 lei<\/s><\/td><td><s>2.500 lei<\/s><\/td><\/tr><\/tbody><\/table><\/figure>\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-71a9fa28 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:10px;margin-bottom:10px;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px\">\n<p><strong>Important!<\/strong> Opera\u021biunile de \u00eencas\u0103ri \u0219i pl\u0103\u021bi efectuate \u00eentre persoanele juridice \u0219i persoane fizice, reprezent\u00e2nd primiri ori restituiri de \u00eemprumuturi sau alte finan\u021b\u0103ri, indiferent de natura \u0219i destina\u021bia acestora, se efectueaz\u0103 numai prin instrumente de plat\u0103 f\u0103r\u0103 numerar.<\/p>\n<\/div>\n\n\n\n<p>Prevederile &nbsp;legii se aplic\u0103 \u015fi opera\u0163iunilor de \u00eencas\u0103ri \u015fi pl\u0103\u0163i \u00een valut\u0103 efectuate pe teritoriul Rom\u00e2niei. \u00cencadrarea \u00een plafoanele prev\u0103zute de prezentul capitol se efectueaz\u0103 \u00een func\u0163ie de cursul de schimb valutar, comunicat de Banca Na\u0163ional\u0103 a Rom\u00e2niei, de la data efectu\u0103rii opera\u0163iunilor de \u00eencas\u0103ri sau pl\u0103\u0163i.<\/p>\n\n\n\n<div id=\"conta-1251739165\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"138622\" class=\"elementor elementor-138622\" 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-74d5fa3 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d5fa3\" data-element_type=\"section\" data-e-type=\"section\">\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-e077846\" data-id=\"e077846\" 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-36d650e elementor-widget elementor-widget-image\" data-id=\"36d650e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"1080\" height=\"350\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png\" class=\"attachment-full size-full wp-image-140760\" alt=\"Oferta ContApp generala desktop\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png 1080w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-300x97.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-1024x332.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-768x249.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-596b463 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"596b463\" data-element_type=\"section\" data-e-type=\"section\">\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-5910dd8\" data-id=\"5910dd8\" 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-2a3b325 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"2a3b325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"340\" height=\"515\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png\" class=\"attachment-medium_large size-medium_large wp-image-140761\" alt=\"Oferta ContApp generala mobile\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png 340w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1-198x300.png 198w\" sizes=\"(max-width: 340px) 100vw, 340px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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 class=\"wp-block-heading\">Plafoane la tranzac\u021biile \u00een numerar \u00eentre persoanele fizice<\/h3>\n\n\n\n<p>Opera\u0163iunile de \u00eencas\u0103ri \u015fi pl\u0103\u0163i \u00een numerar \u00eentre persoanele fizice, se pot efectua <strong>\u00een limita unui plafon zilnic pe tranzac\u021bie conform tabelului de mai jos<\/strong>. Sunt interzise \u00eencas\u0103rile \u015fi pl\u0103\u0163ile fragmentate \u00een numerar pentru tranzac\u0163iile mai mari dec\u00e2t plafonul zilnic, precum \u015fi fragmentarea unei tranzac\u0163ii mai mari dec\u00e2t plafonul zilnic.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Perioada<\/strong><\/td><td><strong>\u00cen prezent<\/strong><\/td><td><strong><s>De la 11 nov. 2023<\/s><\/strong><\/td><td><strong><s>De la 1 ian. 2025<\/s><\/strong><\/td><\/tr><tr><td>Plafon zilnic<\/td><td>50.000 lei<\/td><td><s>10.000 lei<\/s><\/td><td><s>5.000 lei<\/s><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Restrictiile pentru operatiuni cu numerar de mai sus nu se aplica la:<\/h3>\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 \u015fi care sunt 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 plata transportului, a diurnei, a indemniza\u0163iei \u015fi a caz\u0103rii pe timpul deplas\u0103rii, 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;<\/li>\n\n\n\n<li>retragerea de numerar din conturi deschise la institu\u0163iile de credit sau la institu\u0163iile care presteaz\u0103 servicii de plat\u0103 \u015fi care sunt autorizate de Banca Na\u0163ional\u0103 a Rom\u00e2niei pentru plata salariilor \u015fi a altor drepturi de personal prev\u0103zute de lege \u015fi pentru alte opera\u0163iuni de pl\u0103\u0163i efectuate c\u0103tre persoanele fizice, altele dec\u00e2t cele prev\u0103zute la art. 4 alin. (4);<\/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 Banca Na\u0163ional\u0103 a Rom\u00e2niei, potrivit legii;<\/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>Nerespectarea prevederilor se sanctioneaza&nbsp;cu amend\u0103 de 25% din suma \u00eencasat\u0103\/pl\u0103tit\u0103 care dep\u0103\u015fe\u015fte plafonul stabilit &nbsp;pentru fiecare tip de opera\u0163iune, dar nu mai pu\u0163in de 500 lei.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Articol actualizat cu Legea 239\/2025 Legea 239\/2025 modific\u0103 LEGEA 70\/2015 pentru \u00eent\u0103rirea disciplinei financiare, care prevede utilizare mijloacelor moderne de plat\u0103. Textul legii mai jos: 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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141315,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[],"class_list":["post-128857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa"],"_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":26,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128857\/revisions"}],"predecessor-version":[{"id":141318,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128857\/revisions\/141318"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141315"}],"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}]}}