{"id":128891,"date":"2025-09-11T19:32:34","date_gmt":"2025-09-11T19:32:34","guid":{"rendered":"http:\/\/contapp.hype.ro\/ce-este-persoana-fizica-independenta-pfi\/"},"modified":"2025-11-10T15:02:52","modified_gmt":"2025-11-10T15:02:52","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 &#8211; PFI?"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Persoana fizic\u0103 independent\u0103<\/h3>\n\n\n\n<p><strong>Persoana Fizic\u0103 Independent\u0103<\/strong> (PFI) nu este definit\u0103 clar \u00een legisla\u021bie. &nbsp;Acest termen se refer\u0103 \u00een principal la profesiile liberale, adic\u0103 la acele profesii ce pot fi desf\u0103\u0219urate \u00een mod independent, \u00een condi\u021biile legii.<\/p>\n\n\n\n<p>Conform codului fiscal \u201eSunt considerate venituri din <a href=\"https:\/\/contapp.ro\/lista-profesii-liberale\/\" target=\"_blank\" rel=\"noreferrer noopener\">profesii libere<\/a> veniturile ob\u021binute din prest\u0103ri de servicii cu caracter profesional, desf\u0103\u0219urate \u00een mod individual sau \u00een diverse forme de asociere, \u00een domeniile \u0219tiin\u021bific, literar, artistic, educativ \u0219i altele, de c\u0103tre: medici, avoca\u0163i, notari publici, executori judec\u0103tore\u015fti, exper\u0163i tehnici \u015fi contabili, contabili autoriza\u0163i, consultan\u0163i de plasament \u00een valori mobiliare, auditori financiari, consultan\u0163i fiscali, arhitec\u0163i, traduc\u0103tori, sportivi, arbitri sportivi, precum \u015fi alte persoane fizice cu profesii reglementate desf\u0103\u015furate \u00een mod independent, \u00een condi\u0163iile legii.<\/p>\n\n\n\n<p><strong>PFI-urile se \u00eenregistreaz\u0103<\/strong> direct la administra\u021bia financiar\u0103 de unde primesc un <strong>Cod de \u00cenregistrare Fiscal\u0103 &#8211; CIF<\/strong>. <\/p>\n\n\n\n<p>Pentru \u00eenregistrarea la ANAF, &nbsp;trebuie s\u0103 prezenta\u021bi la ghi\u0219eul care se ocup\u0103 de \u00eenregistrarea persoanelor fizice cu urm\u0103toarele acte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>copii dup\u0103 documentele eliberate de organismul profesional care coordoneaz\u0103 activitatea desf\u0103\u0219urat\u0103 (Colegiul Medicilor de exemplu) sau copie dup\u0103 contractul \u00eencheiat cu partenerul de afaceri (de exemplu societatea de asigur\u0103ri &#8211; pentru agen\u021bii de asigurare);<\/li>\n\n\n\n<li>dou\u0103 formulare 070 \u2013 declara\u021bie de \u00eenregistrare fiscal\u0103 &#8211; completate identic;<\/li>\n\n\n\n<li>un contract de comodat\/\u00eenchiriere \u2013 pentru locul \u00een care v\u0103 ve\u021bi stabili sediul profesional al activit\u0103\u021bii;<\/li>\n\n\n\n<li>copia c\u0103rtii de identitate;<\/li>\n<\/ul>\n\n\n\n<p>Dosarul poate fi depus \u0219i online, prin formularul de contact.<\/p>\n\n\n\n<p>Dup\u0103 depunerea documenta\u021biei, \u00een termen de&nbsp;<strong>5 zile lucr\u0103toare<\/strong>, v\u0103 ve\u021bi putea ridica CIF-ul &#8211; Certificatul de \u00cenregistrare Fiscal\u0103.<\/p>\n\n\n\n<p>Din punct de vedere <strong>al contabilit\u0103\u021bii<\/strong>, obliga\u021biile sunt asem\u0103n\u0103toare cu si la PFA. Ave\u021bi obliga\u021bia conducerii contabilit\u0103\u021bii \u00een&nbsp;partida simpl\u0103&nbsp;care presupune&nbsp;<strong>\u00eenregistrarea \u00eencas\u0103rilor \u0219i pl\u0103\u021bilor<\/strong>&nbsp;\u00een Registrul Jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi \u0219i \u00eentocmirea <a href=\"https:\/\/contapp.ro\/completare-registrul-evidenta-fiscala\/\" target=\"_blank\" rel=\"noreferrer noopener\">Registrului de eviden\u021b\u0103 fiscal\u0103<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Impozitele \u0219i contribu\u021biile datorate de PFI<\/h3>\n\n\n\n<p>Persoanele Fizice Independente ca \u0219i PFA-urile au acela\u0219i regim de impozitare cu <strong>excep\u021bia faptului c\u0103 nu pot fi impozitate la norm\u0103 de venit,<\/strong> (Cf art. 69 cod fiscal)<strong>.<\/strong> <\/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-239b88e0 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-a89b3969 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<p>Astfel, dac\u0103 venitul net <a href=\"https:\/\/contapp.ro\/produs\/ghid-contabilitate-sistem-real\/\" target=\"_blank\" rel=\"noreferrer noopener\">calculat \u00een sistem real<\/a> dep\u0103\u0219e\u0219te plafonul de 12 salarii minime pe economie se datoreaz\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CASS \u2013 contribu\u021bia la sistemul public de asigur\u0103ri de s\u0103n\u0103tate \u2013  \u00een cota de 10% din  venitul net realizat;<\/li>\n\n\n\n<li>CAS \u2013 contribu\u021bia la sistemul public de pensii \u2013\u00een cota individual\u0103 de 25%, la o baz\u0103 de calcul de 12 sau 24 de salarii minime pe economie;<\/li>\n\n\n\n<li>impozitul pe venitul net impozabil din activit\u0103\u021bi independente \u00een cota de 10%.<\/li>\n<\/ul>\n\n\n\n<p>Ca \u0219i \u00een cazul PFA, \u0219i PFI-urile trebuie s\u0103 evite situa\u021bia \u00een care desf\u0103\u0219oar\u0103 <strong>activitate dependent\u0103<\/strong> fa\u021b\u0103 de un client\/partener de afaceri. <\/p>\n\n\n\n<p>Mai multe despre <a href=\"https:\/\/contapp.ro\/activitate-independenta-vs-activitate-dependenta\/\" target=\"_blank\" rel=\"noreferrer noopener\">activitatea dependent\u0103<\/a> g\u0103si\u021bi aici.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Persoana fizic\u0103 independent\u0103 Persoana Fizic\u0103 Independent\u0103 (PFI) nu este definit\u0103 clar \u00een legisla\u021bie. &nbsp;Acest termen se refer\u0103 \u00een principal la profesiile liberale, adic\u0103 la acele profesii ce pot fi desf\u0103\u0219urate \u00een mod independent, \u00een condi\u021biile legii. Conform codului fiscal \u201eSunt considerate venituri din profesii libere veniturile ob\u021binute din prest\u0103ri de servicii cu caracter profesional, desf\u0103\u0219urate [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141088,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474,426],"tags":[],"class_list":["post-128891","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","category-infiintare-pfa"],"_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":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128891\/revisions"}],"predecessor-version":[{"id":140654,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128891\/revisions\/140654"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141088"}],"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}]}}