{"id":128891,"date":"2026-06-11T19:32:00","date_gmt":"2026-06-11T19:32:00","guid":{"rendered":"http:\/\/contapp.hype.ro\/ce-este-persoana-fizica-independenta-pfi\/"},"modified":"2026-09-25T12:34:46","modified_gmt":"2026-09-25T12:34:46","slug":"ce-este-persoana-fizica-independenta-pfi","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/ce-este-persoana-fizica-independenta-pfi\/","title":{"rendered":"Ce este persoana fizic\u0103 independent\u0103 (PFI) \u0219i ce taxe pl\u0103te\u0219te"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#ce-este-o-persoana-fizica-independenta\">Ce este o persoan\u0103 fizic\u0103 independent\u0103<\/a><\/li><li><a href=\"#cine-se-poate-inregistra-ca-pfi\">Cine se poate \u00eenregistra ca PFI<\/a><\/li><li><a href=\"#cum-te-inregistrezi-ca-pfi-la-anaf\">Cum te \u00eenregistrezi ca PFI la ANAF<\/a><\/li><li><a href=\"#ce-contabilitate-tine-un-pfi\">Ce contabilitate \u021bine un PFI<\/a><\/li><li><a href=\"#ce-taxe-plateste-un-pfi-in-2026\">Ce taxe pl\u0103te\u0219te un PFI \u00een 2026<\/a><\/li><li><a href=\"#la-pfi-nu-se-aplica-norma-de-venit\">La PFI nu se aplic\u0103 norma de venit<\/a><\/li><li><a href=\"#riscul-de-activitate-dependenta\">Riscul de activitate dependent\u0103<\/a><\/li><li><a href=\"#cum-faci-asta-in-contapp\">Cum faci asta \u00een ContApp<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Termenul \u201epersoan\u0103 fizic\u0103 independent\u0103\u201d \u2014 pe scurt, <strong>PFI<\/strong> \u2014 nu apare nic\u0103ieri \u00een lege, dar e folosit de toat\u0103 lumea, inclusiv la ghi\u0219eele ANAF. \u00cen practic\u0103 desemneaz\u0103 o singur\u0103 situa\u021bie: exerci\u021bi o profesie reglementat\u0103 prin lege special\u0103 \u0219i te \u00eenregistrezi <strong>direct la ANAF<\/strong>, f\u0103r\u0103 s\u0103 treci pe la Registrul Comer\u021bului.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mai jos ai ce \u00eenseamn\u0103 asta concret: cine se calific\u0103, ce depui la ANAF, ce eviden\u021b\u0103 \u021bii \u0219i ce taxe pl\u0103te\u0219ti \u00een 2026, cu un exemplu calculat pas cu pas.<\/p>\n\n\n\n<h2 id=\"ce-este-o-persoana-fizica-independenta\" class=\"wp-block-heading\">Ce este o persoan\u0103 fizic\u0103 independent\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PFI este forma sub care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea o <strong>profesie liberal\u0103<\/strong>: medic, avocat, notar, psiholog, arhitect, traduc\u0103tor autorizat, expert contabil \u0219i celelalte din <a href=\"https:\/\/contapp.ro\/blog\/lista-profesii-liberale\/\" data-type=\"post\" data-id=\"128978\">lista orientativ\u0103 a profesiilor liberale<\/a>. Autoriza\u021bia nu vine de la Registrul Comer\u021bului, ci de la corpul profesional sau de la autoritatea public\u0103 din domeniu \u2014 Colegiul Medicilor, baroul, Ministerul Justi\u021biei \u0219i a\u0219a mai departe.<\/p>\n\n\n\n<h3 id=\"de-ce-nu-gasesti-pfi-in-codul-fiscal\" class=\"wp-block-heading\">De ce nu g\u0103se\u0219ti \u201ePFI\u201d \u00een Codul fiscal<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Codul fiscal nu folose\u0219te abrevierea. El vorbe\u0219te despre <em>venituri din profesii liberale<\/em>, pe care le define\u0219te ca venituri ob\u021binute din prest\u0103ri de servicii cu caracter profesional, desf\u0103\u0219urate individual sau \u00een forme de asociere, \u00een domeniile \u0219tiin\u021bific, literar, artistic sau educativ, de c\u0103tre persoane fizice cu profesii reglementate care lucreaz\u0103 independent, \u00een condi\u021biile legii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201ePFI\u201d a ap\u0103rut ca prescurtare de uz curent, ca s\u0103 deosebeasc\u0103 aceast\u0103 situa\u021bie de PFA \u2014 unde \u00eenregistrarea trece obligatoriu prin Registrul Comer\u021bului. De aici vine \u0219i cea mai mare parte a confuziei. Dac\u0103 nu te-ai hot\u0103r\u00e2t \u00eenc\u0103 ce form\u0103 \u021bi se potrive\u0219te, compar\u0103-le pe toate \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/pfa-sau-srl\/\" data-type=\"post\" data-id=\"129102\">PFA sau SRL<\/a>.<\/p>\n\n\n\n<h3 id=\"pfi-pfa-sau-intreprindere-individuala\" class=\"wp-block-heading\">PFI, PFA sau \u00eentreprindere individual\u0103: unde e diferen\u021ba<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th>PFI (profesie liberal\u0103)<\/th><th>PFA<\/th><th>\u00centreprindere individual\u0103<\/th><\/tr><\/thead><tbody><tr><td>Unde te \u00eenregistrezi<\/td><td>direct la ANAF<\/td><td>Registrul Comer\u021bului, apoi ANAF<\/td><td>Registrul Comer\u021bului, apoi ANAF<\/td><\/tr><tr><td>Cine te autorizeaz\u0103<\/td><td>corpul profesional sau autoritatea din domeniu<\/td><td>Registrul Comer\u021bului, pe cod CAEN<\/td><td>Registrul Comer\u021bului, pe cod CAEN<\/td><\/tr><tr><td>Ce prime\u0219ti<\/td><td>Certificat de \u00cenregistrare Fiscal\u0103 (CIF)<\/td><td>certificat de \u00eenregistrare, cu CUI<\/td><td>certificat de \u00eenregistrare, cu CUI<\/td><\/tr><tr><td>Norm\u0103 de venit<\/td><td>nu se poate<\/td><td>posibil\u0103, dac\u0103 activitatea e pe list\u0103<\/td><td>posibil\u0103, dac\u0103 activitatea e pe list\u0103<\/td><\/tr><tr><td>Contabilitate<\/td><td>partid\u0103 simpl\u0103<\/td><td>partid\u0103 simpl\u0103<\/td><td>partid\u0103 simpl\u0103<\/td><\/tr><tr><td>Impozit \u0219i contribu\u021bii<\/td><td>acelea\u0219i reguli<\/td><td>acelea\u0219i reguli<\/td><td>acelea\u0219i reguli<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Diferen\u021ba e de procedur\u0103 \u0219i de autorizare, nu de fiscalitate: din punctul de vedere al impozitului \u0219i al contribu\u021biilor, cele trei forme se calculeaz\u0103 la fel.<\/figcaption><\/figure>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\"><strong>Aten\u021bie la o confuzie frecvent\u0103.<\/strong> Dac\u0103 te-ai \u00eenregistrat la Registrul Comer\u021bului, e\u0219ti PFA \u2014 chiar dac\u0103 profesia ta apare pe lista profesiilor liberale. Cele dou\u0103 nu se cumuleaz\u0103 \u0219i nu se aleg pe r\u00e2nd: forma ta e cea din documentul de \u00eenregistrare pe care \u00eel ai \u00een m\u00e2n\u0103.<\/p>\n\n\n\n<h2 id=\"cine-se-poate-inregistra-ca-pfi\" class=\"wp-block-heading\">Cine se poate \u00eenregistra ca PFI<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nu po\u021bi alege PFI pentru c\u0103 \u021bi se pare mai simplu. Te \u00eencadrezi acolo doar dac\u0103 profesia ta e reglementat\u0103 printr-o lege special\u0103, care prevede expres exercitarea ei \u00een mod independent.<\/p>\n\n\n\n<div id=\"conta-2276557839\" 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=\"cele-trei-conditii\" class=\"wp-block-heading\">Cele trei condi\u021bii care fac dintr-o ocupa\u021bie profesie liberal\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Registrul Comer\u021bului le formuleaz\u0103 cumulativ, \u00een lista orientativ\u0103 pe care o public\u0103. Trebuie s\u0103 existe, \u00een acela\u0219i timp:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>un <strong>act normativ<\/strong> care s\u0103 reglementeze domeniul;<\/li>\n\n\n\n<li>o <strong>autoritate public\u0103 sau un corp profesional<\/strong> care verific\u0103 \u00eendeplinirea condi\u021biilor, elibereaz\u0103 autoriza\u021bia \u0219i o \u00eenscrie \u00eentr-un registru;<\/li>\n\n\n\n<li>o <strong>prevedere expres\u0103<\/strong> \u00een actul normativ, potrivit c\u0103reia profesia se desf\u0103\u0219oar\u0103 \u00een baza autoriza\u021biei \u0219i\/sau a legitima\u021biei de membru.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 una dintre cele trei lipse\u0219te, nu e\u0219ti profesie liberal\u0103 \u2014 indiferent c\u00e2t de \u201eintelectual\u0103\u201d sau de independent\u0103 este munca ta.<\/p>\n\n\n\n<h3 id=\"profesia-mea-nu-apare-in-lista\" class=\"wp-block-heading\">Profesia mea nu apare \u00een list\u0103. Ce fac?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Este cea mai frecvent\u0103 \u00eentrebare din comentariile de la acest articol \u0219i de la lista de profesii liberale: consilier de dezvoltare personal\u0103, antrenor, videograf, meditator, artist plastic, administrator de imobile, \u0219ofer pe platforme. R\u0103spunsul scurt: <strong>dac\u0103 profesia nu e reglementat\u0103 printr-o lege special\u0103, forma corect\u0103 este PFA, nu PFI<\/strong>, iar \u00eenregistrarea se face la Registrul Comer\u021bului.<\/p>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"background-color:#d9ead3;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Cum verifici \u00een trei pa\u0219i:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1.<\/strong> Caut\u0103 profesia \u00een lista orientativ\u0103 a profesiilor liberale. Lista e orientativ\u0103, dar acoper\u0103 cazurile clare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.<\/strong> Dac\u0103 nu o g\u0103se\u0219ti, \u00eentreab\u0103-te dac\u0103 exist\u0103 un corp profesional care \u00ee\u021bi elibereaz\u0103 o autoriza\u021bie de liber\u0103 practic\u0103 sau o legitima\u021bie de membru. Dac\u0103 nu exist\u0103, r\u0103spunsul e deja dat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3.<\/strong> Dac\u0103 tot ai dubii, mergi pe PFA. Este forma care acoper\u0103 orice activitate economic\u0103 independent\u0103 \u0219i nu-\u021bi \u00eenchide nicio u\u0219\u0103 \u2014 vezi <a href=\"https:\/\/contapp.ro\/blog\/ghid-infiintare-pfa\/\" data-type=\"post\" data-id=\"128739\">ghidul de \u00eenfiin\u021bare a unui PFA<\/a>.<\/p>\n<\/div>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\"><strong>Situa\u021bia \u00een care r\u0103m\u00e2i blocat \u00eentre cele dou\u0103 ghi\u0219ee.<\/strong> Se \u00eent\u00e2mpl\u0103: ANAF \u00ee\u021bi respinge cererea pentru c\u0103 nu e\u0219ti profesie liberal\u0103, iar Registrul Comer\u021bului te trimite \u00eenapoi la ANAF. Ie\u0219irea din bucl\u0103 e s\u0103 ceri \u00een scris motivarea refuzului de la ANAF \u0219i s\u0103 te prezin\u021bi cu ea la Registrul Comer\u021bului. \u00cen aproape toate cazurile relatate de cititori, forma corect\u0103 s-a dovedit a fi PFA.<\/p>\n\n\n\n<h2 id=\"cum-te-inregistrezi-ca-pfi-la-anaf\" class=\"wp-block-heading\">Cum te \u00eenregistrezi ca PFI la ANAF<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cenregistrarea fiscal\u0103 se face la organul fiscal \u00een a c\u0103rui raz\u0103 teritorial\u0103 \u00ee\u021bi ai domiciliul. Rezultatul este un <strong>Cod de \u00cenregistrare Fiscal\u0103 (CIF)<\/strong> \u2014 echivalentul CUI-ului pentru cineva care nu trece prin Registrul Comer\u021bului.<\/p>\n\n\n\n<h3 id=\"formularul-070-si-documentele\" class=\"wp-block-heading\">Declara\u021bia 700 (fostul formular 070) \u0219i documentele pe care le ata\u0219ezi<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Te \u00eenregistrezi fiscal prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\" data-type=\"post\" data-id=\"141748\">Declara\u021bia 700<\/a>. Formularul 070 \u2014 declara\u021bia de \u00eenregistrare fiscal\u0103, de men\u021biuni \u0219i de radiere pentru persoanele fizice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice \u00een mod independent sau exercit\u0103 profesii libere \u2014 a fost inclus \u00een Declara\u021bia 700. Aceasta e un formular digital \u0219i se depune electronic, prin Spa\u021biul Privat Virtual; folose\u0219te \u00eentotdeauna ultima versiune de pe site-ul ANAF, pentru c\u0103 valid\u0103rile se schimb\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Documentele de mai jos le ata\u0219ezi la declara\u021bie, \u00eentr-o arhiv\u0103 .ZIP:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>documentul eliberat de organismul profesional care coordoneaz\u0103 activitatea \u2014 autoriza\u021bia de liber\u0103 practic\u0103, decizia de \u00eenscriere \u00een corpul profesional sau legitima\u021bia de membru (de exemplu de la Colegiul Medicilor, de la barou, de la Colegiul Psihologilor);<\/li>\n\n\n\n<li>sau, acolo unde profesia se exercit\u0103 \u00een baza unui contract, copia contractului \u00eencheiat cu partenerul de afaceri \u2014 cazul tipic fiind agen\u021bii de asigurare, cu societatea de asigur\u0103ri;<\/li>\n\n\n\n<li>documentul pentru spa\u021biul \u00een care \u00ee\u021bi stabile\u0219ti sediul profesional: contract de comodat, de \u00eenchiriere sau act de proprietate;<\/li>\n\n\n\n<li>copia actului de identitate.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\"><strong>Ce nu mai e valabil din procedura veche.<\/strong> Formularul 070 pe h\u00e2rtie, \u00een dou\u0103 exemplare completate identic \u0219i depus la ghi\u0219eu sau prin po\u0219t\u0103, nu se mai folose\u0219te. Declara\u021bia 700 se depune electronic, din Spa\u021biul Privat Virtual, \u0219i r\u0103m\u00e2i cu recipisa ca dovad\u0103.<\/p>\n\n\n\n<h3 id=\"dupa-ce-primesti-cif-ul\" class=\"wp-block-heading\">Ce faci imediat dup\u0103 ce prime\u0219ti CIF-ul<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00ce\u021bi iei acces la SPV.<\/strong> F\u0103r\u0103 el nu po\u021bi depune Declara\u021bia Unic\u0103 \u0219i nu vezi ce datorezi. Vezi pas cu pas cum ob\u021bii acces \u00een <a href=\"https:\/\/contapp.ro\/blog\/spatiul-privat-virtual\/\" data-type=\"post\" data-id=\"128949\">Spa\u021biul Privat Virtual<\/a>.<\/li>\n\n\n\n<li><strong>Deschizi eviden\u021ba contabil\u0103<\/strong> din prima zi de activitate, nu \u00een aprilie anul urm\u0103tor.<\/li>\n\n\n\n<li><strong>Verifici dac\u0103 ai obliga\u021bii de TVA sau de cas\u0103 de marcat<\/strong> \u2014 depind de activitate \u0219i de \u00eencas\u0103ri, nu de forma de organizare.<\/li>\n\n\n\n<li><strong>Depui Declara\u021bia Unic\u0103<\/strong> dac\u0103 vrei s\u0103 te asiguri la s\u0103n\u0103tate din primul an. Detalii despre <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica-greseli-frecvente-de-completare\/\" data-type=\"post\" data-id=\"129119\">completarea Declara\u021biei Unice<\/a>.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"ce-contabilitate-tine-un-pfi\" class=\"wp-block-heading\">Ce contabilitate \u021bine un PFI<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aceea\u0219i ca un PFA: <strong>contabilitate \u00een partid\u0103 simpl\u0103<\/strong>. Concret, \u00eenseamn\u0103 c\u0103 \u00eenregistrezi banii care intr\u0103 \u0219i banii care ies, nu facturile emise \u0219i primite.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi<\/strong> \u2014 toate sumele \u00eencasate \u0219i pl\u0103tite, \u00een ordine cronologic\u0103;<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/contapp.ro\/blog\/completare-registrul-de-evidenta-fiscala\/\" data-type=\"post\" data-id=\"129019\">Registrul de Eviden\u021b\u0103 Fiscal\u0103<\/a><\/strong> \u2014 unde se stabile\u0219te venitul net anual \u0219i, din el, venitul impozabil;<\/li>\n\n\n\n<li><strong>documentele justificative<\/strong> pentru fiecare r\u00e2nd: facturi, chitan\u021be, extrase, bonuri.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Cheltuielile se deduc dup\u0103 acelea\u0219i reguli ca la PFA: trebuie s\u0103 fie pl\u0103tite \u00een cursul anului, s\u0103 aib\u0103 document justificativ \u0219i s\u0103 fie f\u0103cute \u00een interesul activit\u0103\u021bii. Unele au plafoane proprii \u2014 de exemplu <a href=\"https:\/\/contapp.ro\/blog\/deducerea-cheltuielilor-cu-autoturismul-la-activitatile-independente\/\" data-type=\"post\" data-id=\"129284\">cheltuielile cu ma\u0219ina<\/a> sau <a href=\"https:\/\/contapp.ro\/blog\/cheltuieli-cu-sediul-la-pfa-si-profesiile-liberale\/\" data-type=\"post\" data-id=\"138914\">cheltuielile cu sediul profesional<\/a>.<\/p>\n\n\n\n<h2 id=\"ce-taxe-plateste-un-pfi-in-2026\" class=\"wp-block-heading\">Ce taxe pl\u0103te\u0219te un PFI \u00een 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Regimul e identic cu cel al unui PFA \u00een sistem real. Toate plafoanele de mai jos se calculeaz\u0103 la salariul minim brut \u00een vigoare la <strong>1 ianuarie 2026, adic\u0103 4.050 lei<\/strong>; cre\u0219terea salariului minim din cursul anului nu se ia \u00een calcul.<\/p>\n\n\n\n<div class=\"wp-block-group has-white-background-color has-background is-layout-constrained wp-container-core-group-is-layout-6e90b300 wp-block-group-is-layout-constrained\" style=\"border-style:none;border-width:0px;border-radius:5px;margin-top:10px;margin-bottom:10px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-3e41869c wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background wp-element-button\" href=\"https:\/\/contapp.ro\/blog\/pfa-sau-srl\/\" style=\"border-radius:5px;background-color:#00ac4e\">Vezi aici Calculator Taxe<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Plafon<\/th><th>C\u00e2te salarii minime<\/th><th>Valoare \u00een 2026<\/th><\/tr><\/thead><tbody><tr><td>Plafonul minim de CASS<\/td><td>6 salarii<\/td><td>24.300 lei<\/td><\/tr><tr><td>Primul plafon de CAS<\/td><td>12 salarii<\/td><td>48.600 lei<\/td><\/tr><tr><td>Al doilea plafon de CAS<\/td><td>24 de salarii<\/td><td>97.200 lei<\/td><\/tr><tr><td>Plafonul maxim de CASS<\/td><td>72 de salarii<\/td><td>291.600 lei<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Toate valorile: 4.050 lei \u00d7 num\u0103rul de salarii.<\/figcaption><\/figure>\n\n\n\n<h3 id=\"impozitul-pe-venit-la-pfi\" class=\"wp-block-heading\">Impozitul pe venit<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cota este de <strong>10%<\/strong>, dar nu se aplic\u0103 pe venitul net. Se aplic\u0103 pe venitul impozabil, adic\u0103 pe ce r\u0103m\u00e2ne dup\u0103 ce din venitul net scazi pierderile reportate din anii anteriori \u0219i contribu\u021biile deductibile.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CASS este deductibil\u0103 \u00eencep\u00e2nd cu veniturile din 2024, dar numai \u00een limita venitului net realizat.<\/strong> Partea de CASS datorat\u0103 peste aceast\u0103 limit\u0103 \u2014 cea care apare c\u00e2nd e\u0219ti sub plafonul de 6 salarii \u2014 nu se deduce.<\/p>\n\n\n\n<h3 id=\"cas-contributia-la-pensie\" class=\"wp-block-heading\">CAS \u2014 contribu\u021bia la pensie<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Se datoreaz\u0103 doar dac\u0103 venitul net realizat atinge cel pu\u021bin <strong>12 salarii minime, adic\u0103 48.600 lei<\/strong>. Cota este de <strong>25%<\/strong> \u0219i nu se aplic\u0103 pe venitul realizat, ci pe baza de calcul aleas\u0103, care nu poate fi mai mic\u0103 dec\u00e2t plafonul atins:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>venit net \u00eentre 48.600 \u0219i 97.200 lei \u2192 baza minim\u0103 48.600 lei \u2192 <strong>CAS 12.150 lei<\/strong> (48.600 \u00d7 25%);<\/li>\n\n\n\n<li>venit net peste 97.200 lei \u2192 baza minim\u0103 97.200 lei \u2192 <strong>CAS 24.300 lei<\/strong> (97.200 \u00d7 25%).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sub 48.600 lei venit net nu datorezi CAS. Te po\u021bi asigura op\u021bional, dac\u0103 vrei stagiu de cotizare.<\/p>\n\n\n\n<h3 id=\"cass-contributia-la-sanatate\" class=\"wp-block-heading\">CASS \u2014 contribu\u021bia la s\u0103n\u0103tate<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cota este de <strong>10%<\/strong>, iar baza de calcul este <strong>venitul net realizat<\/strong> \u2014 cu o podea \u0219i un plafon: nu poate fi mai mic\u0103 dec\u00e2t 6 salarii minime (24.300 lei) \u0219i nu poate dep\u0103\u0219i 72 de salarii minime (291.600 lei). Rezult\u0103 un CASS minim de 2.430 lei \u0219i un CASS maxim de 29.160 lei pe an.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Venit net realizat \u00een 2026<\/th><th>CAS datorat<\/th><th>CASS datorat<\/th><\/tr><\/thead><tbody><tr><td>sub 24.300 lei<\/td><td>0 lei<\/td><td>2.430 lei, la plafonul de 6 salarii. Dac\u0103 te \u00eencadrezi la excep\u021bii, 10% din venitul net realizat<\/td><\/tr><tr><td>24.300 \u2013 48.600 lei<\/td><td>0 lei<\/td><td>10% din venitul net realizat<\/td><\/tr><tr><td>48.600 \u2013 97.200 lei<\/td><td>12.150 lei<\/td><td>10% din venitul net realizat<\/td><\/tr><tr><td>peste 97.200 lei<\/td><td>24.300 lei<\/td><td>10% din venitul net realizat, maximum 29.160 lei<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Cotele folosite: 25% la CAS, 10% la CASS. Plafoanele: 4.050 lei \u00d7 6, 12, 24 \u0219i 72.<\/figcaption><\/figure>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\"><strong>Excep\u021biile de la plafonul minim de CASS.<\/strong> Dac\u0103 venitul net e sub 6 salarii minime (24.300 lei) \u0219i e\u0219ti \u0219i salariat, pensionar sau intri \u00eentr-una din categoriile exceptate, nu mai pl\u0103te\u0219ti diferen\u021ba p\u00e2n\u0103 la 24.300 lei: datorezi 10% din venitul net efectiv realizat. De exemplu, la un venit net de 15.000 lei, un salariat pl\u0103te\u0219te 1.500 lei CASS, nu 2.430 lei. Lista complet\u0103 a excep\u021biilor este \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/taxe-pfa-2026\/\" data-type=\"post\" data-id=\"141325\">taxele unui PFA \u00een 2026<\/a>.<\/p>\n\n\n\n<h3 id=\"exemplu-venit-net-30000-lei\" class=\"wp-block-heading\">Exemplu: un venit net de 30.000 de lei<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Un psiholog cu cabinet individual \u00eencaseaz\u0103 \u00een 2026 venituri de 42.000 de lei \u0219i are cheltuieli deductibile pl\u0103tite de 12.000 de lei. Nu are salariu \u0219i nu se \u00eencadreaz\u0103 la excep\u021bii.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Pas<\/th><th>Calcul<\/th><th>Rezultat<\/th><\/tr><\/thead><tbody><tr><td>Venit net realizat<\/td><td>42.000 \u2212 12.000<\/td><td><strong>30.000 lei<\/strong><\/td><\/tr><tr><td>CAS<\/td><td>30.000 lei este sub plafonul de 12 salarii (48.600 lei)<\/td><td><strong>0 lei<\/strong><\/td><\/tr><tr><td>CASS datorat\u0103<\/td><td>30.000 este peste 24.300, deci 10% din venitul net realizat: 30.000 \u00d7 10%<\/td><td><strong>3.000 lei<\/strong><\/td><\/tr><tr><td>CASS deductibil\u0103<\/td><td>\u00een limita venitului net: 30.000 \u00d7 10% = 3.000, iar CASS datorat\u0103 este tot 3.000<\/td><td><strong>3.000 lei<\/strong><\/td><\/tr><tr><td>Venit net impozabil<\/td><td>30.000 \u2212 3.000<\/td><td><strong>27.000 lei<\/strong><\/td><\/tr><tr><td>Impozit pe venit<\/td><td>27.000 \u00d7 10%<\/td><td><strong>2.700 lei<\/strong><\/td><\/tr><tr><td>Total de plat\u0103<\/td><td>3.000 + 2.700<\/td><td><strong>5.700 lei<\/strong><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Ipoteze: venituri \u00eencasate 42.000 lei \u0219i cheltuieli deductibile pl\u0103tite 12.000 lei \u00een 2026. Cote folosite: CASS 10%, impozit pe venit 10%. Plafoane: 24.300 lei (6 salarii) \u0219i 48.600 lei (12 salarii), la un salariu minim de 4.050 lei.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Totul se declar\u0103 \u0219i se pl\u0103te\u0219te prin Declara\u021bia Unic\u0103, p\u00e2n\u0103 la <strong>25 mai 2027<\/strong> pentru veniturile realizate \u00een 2026.<\/p>\n\n\n\n<h2 id=\"la-pfi-nu-se-aplica-norma-de-venit\" class=\"wp-block-heading\">La PFI nu se aplic\u0103 norma de venit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este singura diferen\u021b\u0103 fiscal\u0103 real\u0103 fa\u021b\u0103 de un PFA. Veniturile din profesii liberale <strong>nu pot fi impozitate la norm\u0103 de venit<\/strong> \u2014 se impun \u00eentotdeauna \u00een sistem real, pe baza eviden\u021bei contabile.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consecin\u021ba practic\u0103: nu ai de ales \u00eentre cele dou\u0103 sisteme \u0219i nu te intereseaz\u0103 <a href=\"https:\/\/contapp.ro\/blog\/lista-generala-de-activitati-impozitate-cu-norme-de-venit\/\" data-type=\"post\" data-id=\"128964\">lista activit\u0103\u021bilor impozitate la norm\u0103 de venit<\/a>. \u00cen schimb, fiecare leu de cheltuial\u0103 justificat\u0103 \u00ee\u021bi reduce direct baza de impozitare, deci eviden\u021ba \u021binut\u0103 la zi conteaz\u0103 mai mult dec\u00e2t la cineva pe norm\u0103.<\/p>\n\n\n\n<h2 id=\"riscul-de-activitate-dependenta\" class=\"wp-block-heading\">Riscul de activitate dependent\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ca \u0219i \u00een cazul unui PFA, dac\u0103 lucrezi pentru un singur beneficiar, la programul lui, cu echipamentele lui \u0219i sub coordonarea lui, ANAF poate reconsidera rela\u021bia ca fiind <a href=\"https:\/\/contapp.ro\/blog\/activitate-independenta-vs-activitate-dependenta\/\" data-type=\"post\" data-id=\"128794\">activitate dependent\u0103<\/a> \u2014 cu recalcularea obliga\u021biilor la nivelul unui contract de munc\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Criteriile sunt \u0219apte \u0219i trebuie s\u0103 \u00eendepline\u0219ti cel pu\u021bin patru ca s\u0103 fii considerat independent. Merit\u0103 citite \u00eenainte de a semna un contract de prest\u0103ri servicii, nu dup\u0103.<\/p>\n\n\n\n<h2 id=\"cum-faci-asta-in-contapp\" class=\"wp-block-heading\">Cum faci asta \u00een ContApp<\/h2>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"background-color:#d9ead3;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">Un PFI \u021bine exact aceea\u0219i eviden\u021b\u0103 ca un PFA, deci se lucreaz\u0103 la fel \u00een aplica\u021bie: \u00eenregistrezi \u00eencas\u0103rile \u0219i pl\u0103\u021bile, iar programul completeaz\u0103 singur Registrul-jurnal \u0219i Registrul de Eviden\u021b\u0103 Fiscal\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen orice moment vezi venitul net realizat p\u00e2n\u0103 \u00een acel punct \u0219i \u00een ce plafon te \u00eencadrezi \u2014 cel de 6 salarii pentru CASS, cel de 12 sau 24 pentru CAS \u2014 a\u0219a c\u0103 nu afli \u00een mai anul urm\u0103tor c\u0103 ai dep\u0103\u0219it un prag.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La final de an, Declara\u021bia Unic\u0103 se completeaz\u0103 din cifrele deja \u00eenregistrate, cu CAS, CASS \u0219i impozitul calculate automat. <strong>30 de zile gratuit, f\u0103r\u0103 card.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/?ref=blog-pfi\">Vezi cum arat\u0103 ContApp pentru o profesie liberal\u0103<\/a><\/p>\n<\/div>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Pot avea \u00een acela\u0219i timp PFI \u0219i PFA?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da. Sunt dou\u0103 \u00eenregistr\u0103ri distincte, cu documente distincte, iar veniturile se declar\u0103 separat \u00een Declara\u021bia Unic\u0103. Contribu\u021biile se calculeaz\u0103 \u00eens\u0103 pe venitul net cumulat din toate sursele de activit\u0103\u021bi independente, nu pe fiecare \u00een parte \u2014 deci plafoanele de 6, 12 \u0219i 24 de salarii se verific\u0103 o singur\u0103 dat\u0103, pe total.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pot ad\u0103uga o a doua activitate pe acela\u0219i PFI?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Doar dac\u0103 \u0219i a doua activitate este o profesie liberal\u0103 pentru care ai autoriza\u021bie de la corpul profesional respectiv. Un PFI nu func\u021bioneaz\u0103 pe coduri CAEN, ca un PFA, ci pe autoriza\u021bia de liber\u0103 practic\u0103. Pentru o activitate care nu e reglementat\u0103 \u00ee\u021bi trebuie un PFA separat.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Sunt salariat. Pot s\u0103 am \u0219i PFI?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Din punct de vedere fiscal, da \u2014 nimic nu interzice cumulul. Restric\u021biile vin din legea profesiei sau din statutul t\u0103u de angajat: unele profesii reglementate au incompatibilit\u0103\u021bi proprii, iar func\u021bionarii publici \u0219i anumite categorii au regim special. Verific\u0103 \u00eent\u00e2i cu corpul profesional \u0219i cu angajatorul.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Sunt pensionar \u0219i am PFI. Ce contribu\u021bii datorez?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu datorezi CAS, pentru c\u0103 e\u0219ti deja pensionar. La CASS, pensionarii sunt printre categoriile exceptate de la plafonul minim de 6 salarii, deci pl\u0103te\u0219ti 10% din venitul net realizat, oric\u00e2t ar fi el, nu minimul de 2.430 lei.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu am venituri \u00eentr-un an?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">R\u0103m\u00e2i \u00eenregistrat \u0219i obliga\u021biile de eviden\u021b\u0103 r\u0103m\u00e2n. Dac\u0103 venitul net este zero, nu datorezi impozit \u0219i nici CAS. La CASS, dac\u0103 nu te \u00eencadrezi la excep\u021bii, datorezi contribu\u021bia la plafonul minim de 6 salarii, adic\u0103 2.430 lei pentru 2026.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Cum \u00eenchid un PFI?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Se depune tot Declara\u021bia 700, bifat\u0103 de aceast\u0103 dat\u0103 ca declara\u021bie de radiere. Radierea de la ANAF nu te scoate automat din eviden\u021ba corpului profesional \u2014 acolo se depune o cerere separat\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00cemi trebuie cas\u0103 de marcat ca PFI?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Depinde exclusiv de cum \u00eencasezi \u0219i de ce activitate ai, nu de forma de organizare. Dac\u0103 \u00eencasezi numerar sau card de la persoane fizice, regula general\u0103 este c\u0103 \u00ee\u021bi trebuie. Excep\u021biile sunt limitativ prev\u0103zute de lege \u0219i le g\u0103se\u0219ti \u00een <a href=\"https:\/\/contapp.ro\/blog\/operatiuni-scutite-de-tva-operatiuni-scutite-de-e-factura\/\" data-type=\"post\" data-id=\"138703\">articolul despre activit\u0103\u021bile scutite de TVA, de factur\u0103 \u0219i de casa de marcat<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Persoana fizic\u0103 independent\u0103 exercit\u0103 o profesie liberal\u0103 \u0219i se \u00eenregistreaz\u0103 direct la ANAF, nu la Registrul Comer\u021bului. Cine se calific\u0103, ce documente depui, ce contabilitate \u021bii \u0219i ce impozit, CAS \u0219i CASS pl\u0103te\u0219ti \u00een 2026.<\/p>\n","protected":false},"author":2,"featured_media":142653,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474,426],"tags":[656,618,654,655,249,657],"class_list":["post-128891","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","category-infiintare-pfa","tag-cif-anaf","tag-formular-070","tag-persoana-fizica-independenta","tag-pfi","tag-profesii-liberale","tag-taxe-pfi"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128891","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=128891"}],"version-history":[{"count":9,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128891\/revisions"}],"predecessor-version":[{"id":143159,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128891\/revisions\/143159"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142653"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=128891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=128891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=128891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}