{"id":128956,"date":"2026-03-19T12:29:00","date_gmt":"2026-03-19T12:29:00","guid":{"rendered":"http:\/\/contapp.hype.ro\/aportul-in-numerar-la-activitatile-independente\/"},"modified":"2026-09-25T12:29:21","modified_gmt":"2026-09-25T12:29:21","slug":"aportul-in-numerar-la-activitatile-independente","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/aportul-in-numerar-la-activitatile-independente\/","title":{"rendered":"Aportul \u00een numerar sau \u00een banc\u0103 la PFA: ce este \u0219i cum \u00eel \u00eenregistrezi"},"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-aportul\">Ce este aportul titularului<\/a><\/li><li><a href=\"#nu-este-venit\">Aportul nu este venit \u0219i nu se impoziteaz\u0103<\/a><\/li><li><a href=\"#inregistrare-rjip\">Cum \u00eenregistrezi aportul \u00een RJIP<\/a><ul><li><a href=\"#exemplu\">Exemplu: aportul de la \u00eenceputul activit\u0103\u021bii<\/a><\/li><\/ul><\/li><li><a href=\"#cheltuieli-din-aport\">Cheltuielile pl\u0103tite din aport<\/a><\/li><li><a href=\"#restituirea-aportului\">Restituirea aportului<\/a><\/li><li><a href=\"#sold-inceput-de-an\">Banii r\u0103ma\u0219i de anul trecut nu sunt aport<\/a><\/li><li><a href=\"#sold-negativ\">C\u00e2nd RJIP iese pe minus<\/a><\/li><li><a href=\"#aport-vs-bunuri\">Aportul \u00een bani \u0219i bunurile aduse \u00een activitate<\/a><\/li><li><a href=\"#norma-de-venit\">La norm\u0103 de venit<\/a><\/li><li><a href=\"#aport-in-contapp\">Cum \u00eenregistrezi aportul \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\">Aportul este suma pe care o aduci din banii t\u0103i personali \u00een activitate, de obicei la \u00eenceput, c\u00e2nd ai cheltuieli \u0219i \u00eenc\u0103 nu ai \u00eencas\u0103ri. Nu e venit, nu se impoziteaz\u0103, iar restituirea lui nu e cheltuial\u0103. Trebuie \u00eens\u0103 \u00eenregistrat \u00een Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi, altfel registrul ajunge pe minus. Mai jos vezi cum \u00eel \u00eenregistrezi, ce document folose\u0219ti, cum \u00eel iei \u00eenapoi \u0219i ce faci cu banii r\u0103ma\u0219i de la un an la altul.<\/p>\n\n\n\n<h2 id=\"ce-este-aportul\" class=\"wp-block-heading\">Ce este aportul titularului<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aportul este o sum\u0103 de bani pe care o pui la dispozi\u021bia activit\u0103\u021bii tale independente: numerar depus \u00een casa activit\u0103\u021bii sau un transfer din contul t\u0103u personal \u00een contul PFA, \u00ceI sau al profesiei liberale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Func\u021bioneaz\u0103 ca un \u00eemprumut f\u0103r\u0103 dob\u00e2nd\u0103 \u0219i f\u0103r\u0103 termen, dat de tine propriei activit\u0103\u021bi. \u00cel po\u021bi face la \u00eenceput sau oric\u00e2nd e nevoie \u2014 de regul\u0103 c\u00e2nd ai o investi\u021bie sau o plat\u0103 mai mare \u0219i banii din \u00eencas\u0103ri nu ajung.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aportul vine \u00eentotdeauna de la titular. Banii \u00eemprumuta\u021bi de la alt\u0103 persoan\u0103, de exemplu de la so\u021b sau so\u021bie, nu sunt aport, ci un \u00eemprumut obi\u0219nuit.<\/p>\n\n\n\n<h2 id=\"nu-este-venit\" class=\"wp-block-heading\">Aportul nu este venit \u0219i nu se impoziteaz\u0103<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>aportul primit<\/strong> se trece \u00een RJIP la \u00eencas\u0103ri, dar nu este venit: nu intr\u0103 \u00een Registrul de eviden\u021b\u0103 fiscal\u0103 \u0219i nu se impoziteaz\u0103;<\/li>\n\n\n\n<li><strong>restituirea aportului<\/strong> se trece \u00een RJIP la pl\u0103\u021bi, dar nu este cheltuial\u0103 deductibil\u0103 \u0219i nu scade venitul impozabil.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Cu alte cuvinte, aportul \u0219i restituirea lui mi\u0219c\u0103 doar soldul de bani din RJIP. Rezultatul fiscal \u2014 venitul net din <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> \u2014 nu se schimb\u0103.<\/p>\n\n\n\n<h2 id=\"inregistrare-rjip\" class=\"wp-block-heading\">Cum \u00eenregistrezi aportul \u00een RJIP<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aportul se \u00eenregistreaz\u0103 \u00een <a href=\"https:\/\/contapp.ro\/blog\/contabilitate-in-sistem-real\/\" data-type=\"post\" data-id=\"139982\">Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi<\/a>, la \u00eencas\u0103ri, la data la care ai adus banii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00een numerar<\/strong> \u2014 pe baza unei dispozi\u021bii de \u00eencasare, la coloana de \u00eencas\u0103ri \u00een numerar;<\/li>\n\n\n\n<li><strong>prin banc\u0103<\/strong> \u2014 pe baza extrasului de cont al activit\u0103\u021bii, la coloana de \u00eencas\u0103ri prin banc\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nu ai nevoie de contract de \u00eemprumut: PFA-ul nu are personalitate juridic\u0103, deci dispozi\u021bia de \u00eencasare sau extrasul ajung. Dac\u0103 faci aporturi des, \u021bine \u0219i o eviden\u021b\u0103 separat\u0103 a lor, ca s\u0103 \u0219tii oric\u00e2nd c\u00e2t ai de recuperat.<\/p>\n\n\n\n<h3 id=\"exemplu\" class=\"wp-block-heading\">Exemplu: aportul de la \u00eenceputul activit\u0103\u021bii<\/h3>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-container-core-group-is-layout-fdd52c5e wp-block-group-is-layout-constrained\" style=\"background-color:#d9ead3;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Exemplu<\/strong> (cifre ipotetice). \u00ce\u021bi deschizi o \u00eentreprindere individual\u0103 \u0219i ai nevoie de un laptop \u0219i o imprimant\u0103, \u00een valoare total\u0103 de 3.000 lei. Activitatea nu are \u00eenc\u0103 \u00eencas\u0103ri, a\u0219a c\u0103 transferi 3.000 lei din contul personal \u00een contul \u00ceI, apoi pl\u0103te\u0219ti furnizorul.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Data<\/th><th>Document<\/th><th>Explica\u021bii<\/th><th>\u00cencas\u0103ri banc\u0103<\/th><th>Pl\u0103\u021bi banc\u0103<\/th><\/tr><\/thead><tbody><tr><td>5 martie<\/td><td>extras de cont<\/td><td>aport titular<\/td><td>3.000 lei<\/td><td>\u2014<\/td><\/tr><tr><td>6 martie<\/td><td>extras de cont<\/td><td>plat\u0103 factur\u0103 laptop \u0219i imprimant\u0103<\/td><td>\u2014<\/td><td>3.000 lei<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Soldul RJIP r\u0103m\u00e2ne zero, exact c\u00e2t arat\u0103 extrasul. Aportul de 3.000 lei nu e venit; plata c\u0103tre furnizor e cheltuial\u0103 a activit\u0103\u021bii \u0219i se trateaz\u0103 dup\u0103 regulile obi\u0219nuite de deductibilitate.<\/p>\n<\/div>\n\n\n\n<h2 id=\"cheltuieli-din-aport\" class=\"wp-block-heading\">Cheltuielile pl\u0103tite din aport<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sursa banilor nu schimb\u0103 natura cheltuielii. O cheltuial\u0103 f\u0103cut\u0103 pentru activitate \u0219i justificat\u0103 cu documente pe numele activit\u0103\u021bii se trateaz\u0103 la fel, fie c\u0103 ai pl\u0103tit-o din \u00eencas\u0103ri, fie din aport. Condi\u021biile de deductibilitate le g\u0103se\u0219ti \u00een <a href=\"https:\/\/contapp.ro\/blog\/lista-de-cheltuieli-deductibile-pfa\/\" data-type=\"post\" data-id=\"138223\">lista cheltuielilor deductibile<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ai pl\u0103tit o cheltuial\u0103 a PFA cu cardul personal?<\/strong> Suma se trateaz\u0103 ca aport: \u00een RJIP \u00eenregistrezi aportul, la \u00eencas\u0103ri, \u0219i, la aceea\u0219i dat\u0103, plata cheltuielii. Documentul justificativ r\u0103m\u00e2ne factura sau bonul pe numele activit\u0103\u021bii, iar extrasul cardului personal dovede\u0219te plata.<\/p>\n\n\n\n<h2 id=\"restituirea-aportului\" class=\"wp-block-heading\">Restituirea aportului<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2nd activitatea are \u00eencas\u0103ri, \u00ee\u021bi po\u021bi lua aportul \u00eenapoi, integral sau \u00een tran\u0219e, oric\u00e2nd decizi, inclusiv \u00eentr-un an urm\u0103tor. Restituirea se \u00eenregistreaz\u0103 \u00een RJIP la pl\u0103\u021bi, pe baza extrasului (transfer \u00een contul personal) sau a unei dispozi\u021bii de plat\u0103 (numerar), cu explica\u021bia \u201erestituire aport\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 nu ai f\u0103cut aporturi, banii pe care \u00eei sco\u021bi din activitate nu sunt restituire de aport, ci <a href=\"https:\/\/contapp.ro\/blog\/utilizarea-venitului-net-la-pfa-si-profesii-liberale\/\" data-type=\"post\" data-id=\"129168\">utilizare a venitului net<\/a>. Se \u00eenregistreaz\u0103 tot \u00een RJIP, la pl\u0103\u021bi, ca plat\u0103 nedeductibil\u0103.<\/p>\n\n\n\n<h2 id=\"sold-inceput-de-an\" class=\"wp-block-heading\">Banii r\u0103ma\u0219i de anul trecut nu sunt aport<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">RJIP porne\u0219te de la zero \u00een fiecare an fiscal. Banii r\u0103ma\u0219i \u00een cont \u0219i \u00een cas\u0103 la 31 decembrie nu trebuie sco\u0219i \u0219i adu\u0219i \u00eenapoi, \u0219i nici nu se \u00eenregistreaz\u0103 ca aport: <strong>soldul final de la banc\u0103 \u0219i din cas\u0103 se preia ca sold ini\u021bial \u00een anul care \u00eencepe<\/strong>, printr-o \u00eencasare divers\u0103. Nici \u00eencasarea divers\u0103 nu e venit.<\/p>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-container-core-group-is-layout-fdd52c5e wp-block-group-is-layout-constrained\" style=\"background-color:#d9ead3;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Exemplu<\/strong> (cifre ipotetice). La finalul anului, venitul net din Registrul de eviden\u021b\u0103 fiscal\u0103 e 14.365 lei, dar \u00een contul PFA au r\u0103mas 10.271 lei, pentru c\u0103 o parte din bani i-ai transferat \u00een contul personal. La \u00eenceputul anului urm\u0103tor \u00eenregistrezi o \u00eencasare divers\u0103 de <strong>10.271 lei<\/strong> \u2014 suma real\u0103 din banc\u0103. Din ea po\u021bi pl\u0103ti cheltuielile noului an \u00eenainte de primele \u00eencas\u0103ri, f\u0103r\u0103 aport.<\/p>\n<\/div>\n\n\n\n<h2 id=\"sold-negativ\" class=\"wp-block-heading\">C\u00e2nd RJIP iese pe minus<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">RJIP nu poate avea sold negativ: nu po\u021bi pl\u0103ti mai mult dec\u00e2t ai. Dac\u0103 registrul iese pe minus, \u00eenseamn\u0103 c\u0103 o parte din pl\u0103\u021bi ai f\u0103cut-o din banii t\u0103i personali, f\u0103r\u0103 s\u0103 \u00eenregistrezi aportul.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Corectura e simpl\u0103: \u00eenregistrezi aportul pentru suma lips\u0103, la data la care ai pl\u0103tit din banii t\u0103i. De exemplu, dac\u0103 ai pl\u0103tit c\u00e2teva bonuri \u00een numerar din portofelul personal, faci o dispozi\u021bie de \u00eencasare pentru suma lor, cu explica\u021bia \u201eaport titular\u201d.<\/p>\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>Nu confunda soldul negativ din RJIP cu pierderea.<\/strong> Pierderea fiscal\u0103 \u2014 cheltuieli deductibile mai mari dec\u00e2t veniturile \u2014 apare \u00een Registrul de eviden\u021b\u0103 fiscal\u0103 \u0219i e perfect posibil\u0103. RJIP arat\u0103 doar banii, iar banii nu pot fi mai pu\u021bini dec\u00e2t zero.<\/p>\n\n\n\n<h2 id=\"aport-vs-bunuri\" class=\"wp-block-heading\">Aportul \u00een bani \u0219i bunurile aduse \u00een activitate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aportul prive\u0219te doar banii. Bunurile personale pe care le folose\u0219ti \u00een activitate, de exemplu un laptop cump\u0103rat \u00eenainte de \u00eenfiin\u021bare, \u021bin de patrimoniul de afecta\u021biune \u0219i se trateaz\u0103 separat. \u00cen practic\u0103, pu\u021bini titulari de PFA \u00ee\u0219i constituie formal un patrimoniu de afecta\u021biune la \u00eenceputul activit\u0103\u021bii.<\/p>\n\n\n\n<h2 id=\"norma-de-venit\" class=\"wp-block-heading\">La norm\u0103 de venit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La norm\u0103 de venit nu ai obliga\u021bia s\u0103 \u021bii RJIP. Dac\u0103 \u00eel \u021bii totu\u0219i \u2014 ContApp \u00eel genereaz\u0103 automat \u0219i te ajut\u0103 s\u0103 urm\u0103re\u0219ti plafonul de \u00eencas\u0103ri \u2014, \u00eenregistrezi aportul la fel, ca soldul s\u0103 corespund\u0103 cu extrasul.<\/p>\n\n\n\n<h2 id=\"aport-in-contapp\" class=\"wp-block-heading\">Cum \u00eenregistrezi aportul \u00een ContApp<\/h2>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-container-core-group-is-layout-fdd52c5e wp-block-group-is-layout-constrained\" style=\"background-color:#d9ead3;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>\u00cen ContApp<\/strong> ai un articol dedicat pentru aport, cu categoria fiscal\u0103 potrivit\u0103, iar dispozi\u021bia de \u00eencasare se genereaz\u0103 automat. Aportul apare \u00een RJIP la \u00eencas\u0103ri, dar nu \u0219i \u00een Registrul de eviden\u021b\u0103 fiscal\u0103. Soldul de la 31 decembrie \u00eel preiei la \u00eenceputul anului ca \u00eencasare divers\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vezi cum func\u021bioneaz\u0103 <a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/?ref=blog-aport-numerar\">programul de contabilitate ContApp<\/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\">Ce scriu la explica\u021bii c\u00e2nd fac un aport?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Ceva clar, de exemplu \u201eaport titular\u201d sau \u201eaport \u00een banc\u0103 \u2013 titular\u201d. Documentul este extrasul de cont, dac\u0103 ai transferat din contul personal, sau dispozi\u021bia de \u00eencasare, dac\u0103 ai depus numerar \u00een cas\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Aportul se impoziteaz\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Aportul nu este venit \u0219i nu intr\u0103 \u00een Registrul de eviden\u021b\u0103 fiscal\u0103. La fel, restituirea lui nu este cheltuial\u0103 deductibil\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Am nevoie de contract de \u00eemprumut pentru aport?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. PFA-ul nu are personalitate juridic\u0103, deci aportul e o opera\u021biune \u00eentre tine \u0219i propria activitate. Dispozi\u021bia de \u00eencasare sau extrasul de cont sunt suficiente.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pot face aport ca s\u0103 corectez un sold negativ \u00een RJIP?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da. Soldul negativ arat\u0103 c\u0103 ai pl\u0103tit din banii t\u0103i f\u0103r\u0103 s\u0103 \u00eenregistrezi aportul. \u00cenregistrezi aportul pentru suma lips\u0103, la data la care ai f\u0103cut pl\u0103\u021bile.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pot restitui aportul \u00een anul urm\u0103tor?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da, oric\u00e2nd decizi, integral sau \u00een tran\u0219e, atunci c\u00e2nd activitatea are bani. Restituirea se trece \u00een RJIP la pl\u0103\u021bi \u0219i nu e cheltuial\u0103 deductibil\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Trebuie s\u0103 fac aport la \u00eenceputul fiec\u0103rui an?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu, dac\u0103 ai r\u0103mas cu bani \u00een cont. Soldul de la banc\u0103 \u0219i din cas\u0103 de la 31 decembrie \u00eel preiei ca \u00eencasare divers\u0103 la \u00eenceputul anului. Aport faci doar dac\u0103 aduci bani noi din buzunarul t\u0103u.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce este aportul titularului unui PFA sau al unei \u00ceI, cum \u00eel \u00eenregistrezi \u00een registrul de \u00eencas\u0103ri \u0219i pl\u0103\u021bi, cum \u00eel restitui \u0219i de ce soldul r\u0103mas de anul trecut nu e aport.<\/p>\n","protected":false},"author":2,"featured_media":143106,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[84,85,86,87,625,673],"class_list":["post-128956","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","tag-aport-numerar","tag-aport-numerar-ii","tag-aport-numerar-pfa","tag-aport-numerar-pfi","tag-registru-incasari-si-plati","tag-restituire-aport"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128956","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=128956"}],"version-history":[{"count":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128956\/revisions"}],"predecessor-version":[{"id":143153,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128956\/revisions\/143153"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/143106"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=128956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=128956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=128956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}