{"id":128877,"date":"2016-01-14T15:02:01","date_gmt":"2016-01-14T15:02:01","guid":{"rendered":"http:\/\/contapp.hype.ro\/declaratii-pfa-si-i-i-in-anul-2016\/"},"modified":"2025-09-15T13:59:20","modified_gmt":"2025-09-15T13:59:20","slug":"declaratii-pfa-si-i-i-in-anul-2016","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/declaratii-pfa-si-i-i-in-anul-2016\/","title":{"rendered":"Declaratii PFA  si I.I. in anul 2016"},"content":{"rendered":"\n<p>Afla ce declara\u021bii trebuie sa depun\u0103&nbsp;\u00een 2016 o persoan\u0103 fizic\u0103&nbsp;autorizat\u0103, indiferent de forma de organizare &#8211; PFA, II sau IF.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Declara\u021bii depuse de PFA impozitat\u0103&nbsp;la norm\u0103 de venit:<\/h3>\n\n\n\n<p><strong>Declara\u021bia 220<\/strong>&nbsp;<strong>privind venitul estimat\/norma de venit anual. <\/strong>Declara\u021bia se depune pe suport de h\u00e2rtie la adminstra\u021bia financiar\u0103 \u00een raza c\u0103reia titularul PFA\/II\/IF \u00ee\u0219i are domiciliul, pentru fiecare surs\u0103 de venit, de c\u0103tre:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>&nbsp;<strong><span style=\"text-decoration: underline;\">\u00een termen de 15 zile<\/span><\/strong> de la data producerii evenimentului, pentru contribuabilii care \u00eencep o activitate \u00een cursul anului fiscal;<\/li><li><strong><span style=\"text-decoration: underline;\">p\u00e2n\u0103&nbsp;la data de 31 ianuarie inclusiv<\/span><\/strong>, \u00een cazul contribuabililor care \u00een anul fiscal anterior au \u00eenregistrat un venit brut anual mai mare dec\u00e2t echivalentul \u00een lei al sumei de 100.000 euro (lacursul de schimb mediu anual comunicat de Banca Na\u021bional\u0103 a Rom\u00e2niei, la sf\u00e2r\u0219itul anului fiscal),&nbsp; \u015fi care au obliga\u021bia determin\u0103rii venitului net anual \u00een sistem real, \u00eencep\u00e2nd cu anul fiscal urm\u0103tor;<\/li><li><span style=\"text-decoration: underline;\"><strong>p\u00e2n\u0103&nbsp;la data de 31 ianuarie inclusiv<\/strong><\/span>, de c\u0103tre contribuabilii care au desf\u0103\u015furat activitate \u00een anul precedent \u015fi au fost impu\u015fi pe baz\u0103 de norme de venit, pentru a &nbsp;alege determinarea venitului net \u00een sistem real prin completarea corespunz\u0103toare a declara\u0163iei 220. Op\u021biunea se p\u0103streaza minim 2 ani consecutiv.<\/li><\/ul>\n\n\n\n<p><strong>Declaratia 200&nbsp;privind veniturile realizate \u00een Rom\u00e2nia, <\/strong>\u00een anul anterior, se depune de contribuabilii care au depus declara\u021biile de venit estimativ \u00een luna decembrie&nbsp; \u015fi pentru care nu s\u2010au stabilit pl\u0103\u021bi anticipate, conform legii. Declara\u021bia se depune pe suport de h\u00e2rtie la adminstra\u021bia financiar\u0103 \u00een raza c\u0103reia titularul PFA\/II\/IF \u00ee\u0219i are <strong>domiciliul.<\/strong><\/p>\n\n\n\n<p><strong>Declara\u021bia 221 privind veniturile din activit\u0103\u021bi agricole impuse pe norme de venit, <\/strong>se depune pe suport de h\u00e2rtie la adminstra\u021bia financiar\u0103 \u00een raza c\u0103reia titularul PFA\/II\/IF i\u0219i are domiciliul,<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><span style=\"text-decoration: underline;\"><strong>p\u00e2n\u0103 la data de 25 mai inclusiv<\/strong><\/span> a anului fiscal. Declara\u021bia se completeaz\u0103&nbsp; \u015fi se depune de c\u0103tre persoanele fizice care realizeaz\u0103, \u00een mod individual, venituri din Rom\u00e2nia, din activit\u0103\u021bi agricole pentru care venitul net se determin\u0103&nbsp;pe baz\u0103&nbsp;de norme de venit.<\/li><\/ul>\n\n\n\n<p><strong>Declara\u021bia 600 privind venitul asigurat la sistemul public de pensii&nbsp; <\/strong>&#8211; se depune pe suport de h\u00e2rtie la adminstra\u021bia financiar\u0103 \u00een raza c\u0103reia titularul PFA\/II\/IF \u00ee\u0219i are domiciliul.<\/p>\n\n\n\n<p>Obligativitatea asigurarii \u00een sistemul public de pensie se determin\u0103 prin raportarea normei de venit anuale la cele 12 luni ale anului. Dac\u0103 rezultatul este mai mare dec\u00e2t baza minim\u0103 de calcul, respectiv &nbsp;938 lei pe lun\u0103 \u00een 2015 (35% din 2.681&nbsp;lei), este obligatorie plata contribu\u021biei. Declara\u021bia se depune p\u00e2n\u0103 la:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><span style=\"text-decoration: underline;\">31 ianuarie inclusiv<\/span><\/strong>, pentru persoanele care au desf\u0103\u0219urat activitate \u00een anul anterior \u0219i norma de venit lunar\u0103 pentru anul curent este mai mare dec\u00e2t baza minim\u0103 de calcul,<\/li><li><strong><span style=\"text-decoration: underline;\">\u00een termen de&nbsp;15 zile de la data \u00eenfiin\u021b\u0103rii<\/span> <\/strong>\u00een cazul contribuabililor care&nbsp;\u00eencep o activitate \u00een cursul anului fiscal \u0219i norma de venit lunar\u0103 este mai mare dec\u00e2t baza minim\u0103 de calcul (938 lei \u00een 2016).<\/li><\/ul>\n\n\n\n<p><strong>Declara\u021bia 601 de \u00eencetare a obliga\u0163iei de plat\u0103 a contribu\u0163iei de asigur\u0103ri sociale &nbsp;<\/strong>&#8211; se depune pe suport de h\u00e2rtie la adminstra\u021bia financiar\u0103 \u00een raza c\u0103reia titularul PFA\/II\/IF \u00ee\u0219i are domiciliul.<\/p>\n\n\n\n<p>Se depune de c\u0103tre contribuabilii care \u00een cursul anului ajung \u00een situa\u021bia \u00een care nu mai este obligatorie plata contribu\u021biei la pensie.<\/p>\n\n\n\n<p><strong>Declara\u021bia 392\/B &#8211; <\/strong>\u00a0<strong>declara\u021bie informativ\u0103 privind livr\u0103rile de bunuri, prest\u0103rile de servicii \u0219i achizi\u021biile efectuate \u00een anul&#8230;\u00a0<\/strong>se completeaz\u0103\u00a0electronic de c\u0103tre\u00a0persoanele\u00a0impozabile ne\u00eenregistrate \u00een scopuri de TVA,\u00a0\u00a0a c\u0103ror\u00a0cifr\u0103\u00a0de afaceri realizat\u0103\u00a0la finele anului calendaristic, este inferioar\u0103\u00a0sumei de 65.000 de euro, respectiv inferioar\u0103\u00a0sumei de 220.000 lei.\u00a0Acest formular se depune la organul fiscal competent, <span style=\"text-decoration: underline;\"><strong>p\u00e2n\u0103 la data de\u00a025 februarie inclusiv<\/strong><\/span>, a anului urm\u0103tor celui de raportare. <\/p>\n\n\n\n<p>Conform codului fiscal contribuabilii impu\u0219i la norme de venit sunt obliga\u021bi s\u0103 completeze partea de \u00eencas\u0103ri a registrului de \u00eencasari \u0219i pl\u0103\u021bi \u0219i&nbsp;s\u0103&nbsp;\u00eentocmeasc\u0103 jurnalul de v\u00e2nz\u0103ri.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Declara\u021bii depuse de PFA impozitat\u0103 \u00een sistem real:<\/h3>\n\n\n\n<p><strong>Declara\u021bia 220<\/strong> <strong>privind venitul estimat\/norma de venit anual. <\/strong>Declara\u021bia se depune pe suport de h\u00e2rtie la adminstra\u021bia financiar\u0103 \u00een raza c\u0103reia titularul PFA\/II\/IF \u00ee\u0219i are <strong>domiciliul<\/strong>, pentru fiecare surs\u0103 de venit, la urm\u0103toarele termene:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><span style=\"text-decoration: underline;\">\u00een termen de 15 zile<\/span><\/strong> de la data producerii evenimentului, pentru contribuabilii care \u00eencep o activitate \u00een cursul anului fiscal;<\/li><li><span style=\"text-decoration: underline;\"><strong>\u00een termen de 15 zile<\/strong><\/span> de la data \u00eenceperii activit\u0103\u021bii, \u00een cazul contribuabililor care realizeaz\u0103&nbsp; venituri din activit\u0103\u021bi independente, venituri din activit\u0103\u021bi agricole impuse \u00een sistem real, venituri din silvicultur\u0103&nbsp;\u015fi piscicultur\u0103&nbsp;\u015fi care \u00eencep o activitate \u00een cursul anului fiscal;<\/li><li><strong><span style=\"text-decoration: underline;\">\u00een termen de 15 zile<\/span> <\/strong>de la data \u00eencheierii contractului \u00eentre p\u0103r\u021bi, odat\u0103&nbsp; cu \u00eenregistrarea acestuia la organul fiscal competent, \u00een cazul contribuabililor care realizeaz\u0103&nbsp; venituri din cedarea folosin\u021bei bunurilor din derularea unui num\u0103r de p\u00e2n\u0103&nbsp;la 5 contracte de \u00eenchiriere, inclusiv;<\/li><li>pentru fiecare an fiscal, p\u00e2n\u0103&nbsp;la data de 31 ianuarie inclusiv, pentru anul \u00een curs, sau \u00een termen de 15 zile de la data producerii evenimentului dac\u0103&nbsp; persoanele fizice \u00eencep s\u0103&nbsp; realizeze venituri \u00een cursul anului dup\u0103&nbsp;data de <strong><span style=\"text-decoration: underline;\">31 ianuarie inclusiv<\/span><\/strong>, \u00een cazul contribuabililor care realizeaz\u0103&nbsp; venituri din \u00eenchirierea \u00een scop turistic a camerelor situate \u00een locuin\u021be proprietate personal\u0103, av\u00e2nd o capacitate de cazare cuprins\u0103&nbsp;\u00eentre 1&nbsp;\u015fi 5 camere, inclusiv;<\/li><li><span style=\"text-decoration: underline;\"><strong>\u00een termen de 15 zile<\/strong><\/span> de la data producerii evenimentului, \u00een cazul contribuabililor care realizeaz\u0103&nbsp; venituri din \u00eenchirierea \u00een scop turistic a camerelor situate \u00een locuin\u021be proprietate personal\u0103, av\u00e2nd o capacitate de cazare cuprins\u0103&nbsp; \u00eentre 1&nbsp; \u015fi 5 camere inclusiv, impu\u015fi pe baza normelor de venit,&nbsp; \u015fi care, \u00een cursul anului fiscal, dep\u0103\u015fesc num\u0103rul de 5 camere de \u00eenchiriat;<\/li><li><span style=\"text-decoration: underline;\"><strong>p\u00e2n\u0103&nbsp;la data de 25 mai a anului de impunere<\/strong><\/span>, odat\u0103&nbsp; cu declara\u021bia privind venitul realizat (declaratia 200) , \u00een cazul contribuabililor care, \u00een anul anterior, au realizat pierderi&nbsp; \u015fi cei care, au realizat venituri pe perioade mai mici dec\u00e2t anul fiscal, precum&nbsp; \u015fi cei care, din motive obiective, estimeaz\u0103&nbsp;c\u0103&nbsp;vor realiza venituri care difer\u0103&nbsp;cu cel pu\u021bin 20% fa\u021b\u0103&nbsp;de anul fiscal anterior;<\/li><li><span style=\"text-decoration: underline;\"><strong>p\u00e2n\u0103&nbsp;la data de 31 ianuarie inclusiv<\/strong><\/span> de c\u0103tre contribuabilii care au au fost impu\u015fi \u00een sistem real in ultimii 2 ani. Ace\u0219tia pot alege impozitarea \u00een sistemul normelor de venit prin completarea corespunz\u0103toare a declara\u0163iei 220.<\/li><\/ul>\n\n\n\n<p><strong>Declaratia 200&nbsp;privind veniturile realizate \u00een Rom\u00e2nia, <\/strong>\u00een anul anterior, se depune de contribuabilii care sunt impu\u0219i \u00een sistem real. Declara\u021bia se depune pe suport de h\u00e2rtie la adminstra\u021bia financiar\u0103 \u00een raza c\u0103reia titularul PFA\/II\/IF \u00ee\u0219i are <strong>domiciliul<\/strong> &nbsp;la urm\u0103toarele termene:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>anual, pentru fiecare an fiscal, <span style=\"text-decoration: underline;\"><strong>p\u00e2n\u0103 la data de 25 mai inclusiv<\/strong><\/span> a anului urm\u0103tor celui de realizare a venitului;<\/li><li>ori de c\u00e2te ori contribuabilul constat\u0103 erori \u00een declara\u021bia anterioar\u0103, prin completarea unei declara\u021bii rectificative p\u00e2n\u0103 la termenul prev\u0103zut de lege, situa\u021bie \u00een care se va \u00eenscrie &#8222;X&#8221; \u00een c\u0103su\u021ba special prev\u0103zut\u0103 \u00een formular \u00een acest scop.<\/li><\/ul>\n\n\n\n<p><strong>Declara\u021bia 600 privind venitul asigurat la sistemul public de pensii&nbsp; <\/strong>&#8211; se depune pe suport de h\u00e2rtie la adminstra\u021bia financiar\u0103 \u00een raza c\u0103reia titularul PFA\/II\/IF \u00ee\u0219i are<strong> domiciliul<\/strong>.<\/p>\n\n\n\n<p>Obligativitatea asigur\u0103rii \u00een sistemul public de pensii se determin\u0103 prin raportarea venitului net pe anul anterior la cele 12 luni ale anului. Dac\u0103 rezultatul este mai mare dec\u00e2t baza minim\u0103 de calcul, respectiv &nbsp;938 lei pe lun\u0103 \u00een 2015 (35% din 2.681&nbsp;lei), este obligatorie plata contribu\u021biei anticipat pe 2016 la un venit minim asigurat de 938&nbsp;lei lun\u0103.&nbsp;Declara\u021bia se depune p\u00e2n\u0103 la:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><span style=\"text-decoration: underline;\"><strong>31 ianuarie inclusiv<\/strong><\/span>, pentru persoanele care au desf\u0103\u0219urat activitate \u00een anul anterior \u0219i estimeaz\u0103 un venit net lunar pentru anul curent care este mai mare dec\u00e2t baza minim\u0103 de calcul,<\/li><li><span style=\"text-decoration: underline;\"><strong>\u00een termen de&nbsp;15 zile de la data \u00eenfiin\u021b\u0103rii<\/strong><\/span> \u00een cazul contribuabililor care&nbsp;\u00eencep o activitate \u00een cursul anului fiscal si venitul estimat lunar&nbsp;este mai mare dec\u00e2t baza minim\u0103 de calcul (938&nbsp;lei).<\/li><\/ul>\n\n\n\n<p><strong>Declara\u021bia 601 de \u00eencetare a obliga\u0163iei de plat\u0103 a contribu\u0163iei de asigur\u0103ri sociale &nbsp;<\/strong>&#8211; se depune pe suport de h\u00e2rtie la adminstra\u021bia financiar\u0103 \u00een raza c\u0103reia titularul PFA\/II\/IF \u00ee\u0219i are domiciliul.<\/p>\n\n\n\n<p>Se depune de c\u0103tre contribuabilii care \u00een cursul anului ajung \u00een situa\u021bia \u00een care nu mai este obligatorie plata contribu\u021biei la pensie.<\/p>\n\n\n\n<p><strong>Declara\u021bia 392\/B &#8211; <\/strong>\u00a0<strong>declara\u021bie informativ\u0103 privind livr\u0103rile de bunuri, prest\u0103rile de servicii \u0219i achizi\u021biile efectuate \u00een anul&#8230;\u00a0<\/strong>se completeaz\u0103\u00a0electronic de c\u0103tre\u00a0persoanele\u00a0impozabile ne\u00eenregistrate \u00een scopuri de TVA,\u00a0\u00a0a c\u0103ror\u00a0cifr\u0103\u00a0de afaceri realizat\u0103\u00a0la finele anului calendaristic, este inferioar\u0103\u00a0sumei de 65.000 de euro, respectiv inferioar\u0103\u00a0sumei de 220.000 lei.\u00a0Acest formular se depune la organul fiscal competent, <span style=\"text-decoration: underline;\"><strong>p\u00e2n\u0103 la data de\u00a025 februarie inclusiv<\/strong><\/span>, a anului urm\u0103tor celui de raportare.\u00a0Programul informatic pentru completarea declaratiei 392 se descarca de aici\u00a0(descarc\u0103 pdf-ul si deschide cu Adobe Reader).<\/p>\n\n\n\n<div id=\"conta-658078423\" 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\">Declara\u021bii depuse de &nbsp;PFA pl\u0103titori de TVA, \u00een completare la&nbsp;cele de mai sus:<\/h3>\n\n\n\n<p><strong>Declara\u021bia 094, privind cifra de afaceri <\/strong>\u00een cazul persoanelor impozabile pentru care perioada fiscal\u0103 este trimestrul calendaristic \u015fi care nu au efectuat achizi\u0163ii intracomunitare de bunuri \u00een anul precedent. &nbsp;Declara\u0163ia se completeaz\u0103 de persoanele impozabile \u00eenregistrate \u00een scopuri de TVA conform art. 153 din&nbsp; Codul fiscal, care au utilizat trimestrul ca perioad\u0103 fiscal\u0103 \u00een anul precedent, care nu au efectuat achizi\u0163ii intracomunitare de bunuri \u015fi care nu au dep\u0103\u015fit plafonul de 100.000 euro.<\/p>\n\n\n\n<p>Formularul se depune anual, la organul fiscal competent (administra\u021bia financiar\u0103 in raza c\u0103reia figureaz\u0103 <strong>sediul profesional al PFA\/II\/IF)<\/strong>, <strong><span style=\"text-decoration: underline;\">p\u00e2n\u0103 pe 25 Ianuarie<\/span><\/strong>.<\/p>\n\n\n\n<p><strong>Declara\u021bia 300 decont de tax\u0103 pe valoare ad\u0103ugat\u0103 <\/strong>se completeaz\u0103&nbsp;\u0219i se depune \u00een format electronic de c\u0103tre de persoanele impozabile \u00eenregistrate \u00een scopuri de TVA. <span style=\"text-decoration: underline;\"><strong>Se depune lunar, trimestrial, semastrial sau anual<\/strong><\/span>, in func\u021bie de caz, <strong>p\u00e2n\u0103&nbsp;la data de 25 inclusiv a lunii urm\u0103toare,&nbsp;<\/strong>la administra\u021bia financiar\u0103 in raza c\u0103reia figureaz\u0103 sediul profesional al PFA\/II\/IF.<\/p>\n\n\n\n<p><strong>Declara\u021bia 301<\/strong> <strong>decont special de tax\u0103 pe valoarea ad\u0103ugat\u0103 &#8211;<\/strong> declara\u021bia privind achizi\u021bii intracomunitare. Se depune de persoanele care nu sunt pl\u0103titoare de TVA dar care au achizi\u021bii intracomunitare. <strong><span style=\"text-decoration: underline;\">Se depune luna urm\u0103toare celei \u00een care a avut loc opera\u021biunea.<\/span><\/strong><\/p>\n\n\n\n<p><strong>Declara\u021bia 390 VIES Declara\u0163ie recapitulativ\u0103 privind livr\u0103rile\/achizi\u0163iile \/prest\u0103rile intracomunitare. <\/strong>Se depune lunar,<span style=\"text-decoration: underline;\"><strong> p\u00e2n\u0103&nbsp;la data de 25 inclusiv a lunii urm\u0103toare<\/strong><\/span>, de c\u0103tre persoanele \u00eenregistrate \u00een scopuri de TVA care au efectuat livr\u0103ri, achizi\u0163ii sau prest\u0103ri de servicii \u00een \u0163\u0103rile membre ale Uniunii Europene.<\/p>\n\n\n\n<p><strong>Declara\u021bia 392\/A<\/strong> <strong>declara\u021bie informativ\u0103 privind livr\u0103rile de bunuri, prest\u0103rile de servicii \u0219i achizi\u021biile efectuate \u00een anul<\/strong>&#8230;\u00a0 se completeaz\u0103 \u00een format electronic de c\u0103tre persoanele impozabile \u00eenregistrate \u00een scopuri de TVA, a c\u0103ror cifr\u0103\u00a0 de afaceri, efectiv realizat\u0103\u00a0 la finele anului calendaristic este inferioar\u0103\u00a0sumei de 220.000 lei. Se depune anual, la organul fiscal competent (administra\u021bia financiar\u0103 \u00een raza c\u0103reia figureaz\u0103 sediul profesional al PFA\/II\/IF), <span style=\"text-decoration: underline;\"><strong>p\u00e2n\u0103\u00a0la data de 25 februarie inclusiv<\/strong><\/span>, a anului urm\u0103tor celui de raportare. Programul informatic pentru completarea declaratiei 392 se descarca de aici\u00a0(descarc\u0103 pdf-ul si deschide cu Adobe Reader).<\/p>\n\n\n\n<p><strong>Declara\u021bia 394 declara\u0163ie informativ\u0103 privind livr\u0103rile\/prest\u0103rile \u015fi achizi\u0163iile efectuate pe teritoriul na\u0163ional. <\/strong>Persoanele impozabile \u00eenregistrate \u00een scopuri de TVA \u00een Rom\u00e2nia sunt obligate s\u0103 declare toate livr\u0103rile de bunuri, prest\u0103rile de servicii \u015fi achizi\u0163iile de bunuri \u015fi servicii realizate, pe teritoriul Rom\u00e2niei, c\u0103tre\/de la alte persoane impozabile \u00eenregistrate \u00een scopuri de TVA \u00een Rom\u00e2nia. Declara\u0163ia 394 se depune la organul fiscal competent (administra\u021bia financiar\u0103 \u00een raza c\u0103reia figureaz\u0103 sediul profesional al PFA\/II\/IF), <span style=\"text-decoration: underline;\"><strong>p\u00e2n\u0103 \u00een data de 25 inclusiv<\/strong><\/span>, a lunii urm\u0103toare \u00eencheierii perioadei de raportare.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Declara\u021bii depuse de PFA cu salariati, \u00een completare la&nbsp;cele de mai sus:<\/h3>\n\n\n\n<p><strong>Declaratia 112,&nbsp;privind obliga\u0163iile de plat\u0103 a contribu\u0163iilor sociale, impozitului pe venit \u015fi eviden\u0163a nominal\u0103 a persoanelor asigurate<\/strong>. &nbsp;Se depune lunar sau trimestrial \u00een func\u021bie de venitul anual al PFA, <strong><span style=\"text-decoration: underline;\">p\u00e2n\u0103&nbsp;la data de 25 inclusiv a lunii urm\u0103toare<\/span>,&nbsp;<\/strong>la administra\u021bia financiar\u0103 \u00een raza c\u0103reia figureaz\u0103 sediul profesional al PFA\/II\/IF.<\/p>\n\n\n\n<p>Dac\u0103 sunt nel\u0103muriri, te rog &nbsp;scrie-mi un mesaj la comentarii. Mul\u021bumesc!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Afla ce declara\u021bii trebuie sa depun\u0103&nbsp;\u00een 2016 o persoan\u0103 fizic\u0103&nbsp;autorizat\u0103, indiferent de forma de organizare &#8211; PFA, II sau IF. Declara\u021bii depuse de PFA impozitat\u0103&nbsp;la norm\u0103 de venit: Declara\u021bia 220&nbsp;privind venitul estimat\/norma de venit anual. Declara\u021bia se depune pe suport de h\u00e2rtie la adminstra\u021bia financiar\u0103 \u00een raza c\u0103reia titularul PFA\/II\/IF \u00ee\u0219i are domiciliul, pentru fiecare [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":138868,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38],"tags":[],"class_list":["post-128877","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa-2016"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128877","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=128877"}],"version-history":[{"count":2,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128877\/revisions"}],"predecessor-version":[{"id":140229,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128877\/revisions\/140229"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/138868"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=128877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=128877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=128877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}