{"id":128986,"date":"2026-04-05T13:20:00","date_gmt":"2026-04-05T13:20:00","guid":{"rendered":"http:\/\/contapp.hype.ro\/operatiuni-intracomunitare-pfa-ii-si-profesii-liberale\/"},"modified":"2026-09-22T16:17:17","modified_gmt":"2026-09-22T16:17:17","slug":"operatiuni-intracomunitare-pfa-ii-si-profesii-liberale","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/operatiuni-intracomunitare-pfa-ii-si-profesii-liberale\/","title":{"rendered":"Opera\u021biuni intracomunitare la PFA \u0219i profesii liberale: ghid complet"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#cine-are-nevoie-de-cod\">Cine are nevoie de cod special de TVA<\/a><\/li><li><a href=\"#cele-trei-praguri\">Cele trei praguri care se confund\u0103<\/a><\/li><li><a href=\"#cum-obtii-codul\">Cum ob\u021bii codul special<\/a><\/li><li><a href=\"#ce-declari-si-ce-platesti\">Ce declari \u0219i ce pl\u0103te\u0219ti, pe fiecare situa\u021bie<\/a><ul><li><a href=\"#achizitii-servicii\">Achizi\u021bii de servicii din UE<\/a><\/li><li><a href=\"#achizitii-bunuri\">Achizi\u021bii de bunuri din UE<\/a><\/li><li><a href=\"#livrari-servicii\">Livr\u0103ri de servicii c\u0103tre UE<\/a><\/li><li><a href=\"#livrari-bunuri\">Livr\u0103ri de bunuri c\u0103tre UE<\/a><\/li><\/ul><\/li><li><a href=\"#exemplu-de-calcul\">Exemplu de calcul<\/a><\/li><li><a href=\"#tva-cheltuiala-deductibila\">TVA-ul pl\u0103tit este cheltuial\u0103 deductibil\u0103?<\/a><\/li><li><a href=\"#ce-amenzi-risti\">Ce amenzi ri\u0219ti<\/a><\/li><li><a href=\"#ghiduri-detaliate\">Ghiduri detaliate, pe fiecare situa\u021bie<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><ul><li><a href=\"#faq-livrari-servicii\">Prestez servicii pentru o firm\u0103 din UE. Ce depun \u0219i c\u00e2t pl\u0103tesc?<\/a><\/li><li><a href=\"#faq-platitor\">Codul special m\u0103 face pl\u0103titor de TVA?<\/a><\/li><li><a href=\"#faq-sub-plafon\">Cump\u0103r bunuri din UE sub 34.000 lei. Am nevoie de cod?<\/a><\/li><li><a href=\"#faq-roi\">Mai trebuie s\u0103 m\u0103 \u00eenscriu \u00een Registrul Operatorilor Intracomunitari?<\/a><\/li><li><a href=\"#faq-restante\">Ce fac dac\u0103 nu am depus declara\u021biile la timp?<\/a><\/li><li><a href=\"#faq-cazare\">Am pl\u0103tit cazare sau repara\u021bii auto \u00een alt stat membru. Este opera\u021biune intracomunitar\u0103?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Articolul se adreseaz\u0103 persoanelor fizice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi independente \u2014 PFA, PFI, \u00ceI, \u00ceF, profesii liberale \u2014 \u0219i <strong>nu sunt \u00eenregistrate ca pl\u0103titoare de TVA \u00een Rom\u00e2nia<\/strong>. Sistemul de impozitare nu conteaz\u0103: regulile privind opera\u021biunile intracomunitare sunt aceleea\u0219i la norm\u0103 de venit \u0219i \u00een sistem real.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mai jos g\u0103se\u0219ti mecanismul de ansamblu: c\u00e2nd \u00ee\u021bi trebuie cod special de TVA, ce declari, c\u00e2t pl\u0103te\u0219ti \u0219i ce ri\u0219ti dac\u0103 nu declari. Pentru fiecare situa\u021bie \u00een parte exist\u0103 un ghid detaliat, linkuit la locul lui \u0219i adunat \u00een <a href=\"#ghiduri-detaliate\">tabelul de la final<\/a>.<\/p>\n\n\n\n<h2 id=\"cine-are-nevoie-de-cod\" class=\"wp-block-heading\">Cine are nevoie de cod special de TVA<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Codul special de TVA pentru opera\u021biuni intracomunitare, reglementat de <strong>art. 317 din Codul fiscal<\/strong>, este obligatoriu \u00een dou\u0103 situa\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Achizi\u021bii de bunuri<\/strong> din alte state membre, dac\u0103 dep\u0103\u0219esc <strong>34.000 lei pe an calendaristic<\/strong>. Sub acest plafon, codul nu este necesar.<\/li>\n\n\n\n<li><strong>Achizi\u021bii sau livr\u0103ri de servicii<\/strong> \u00een spa\u021biul comunitar, <strong>indiferent de valoare<\/strong>. Aici nu exist\u0103 plafon: obliga\u021bia apare de la primul euro. Exemple: o licen\u021b\u0103 software, o fotografie cump\u0103rat\u0103 de pe un site din UE, reclame pl\u0103tite pe o platform\u0103 stabilit\u0103 \u00eentr-un alt stat membru, g\u0103zduire web.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Codul trebuie ob\u021binut <strong>\u00eenainte<\/strong> de prima opera\u021biune, nu dup\u0103.<\/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-037d570b wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Nu ai nevoie de cod special pentru:<\/strong> achizi\u021bii de bunuri din UE sub 34.000 lei \u0219i livr\u0103ri de bunuri c\u0103tre alte state membre. La livr\u0103ri de bunuri, art. 317 nu impune \u00eenregistrarea unei persoane aflate \u00een <a href=\"https:\/\/contapp.ro\/blog\/pfa-platitor-sau-neplatitor-de-tva\/\">regimul special de scutire<\/a>.<\/p>\n<\/div>\n\n\n\n<h2 id=\"cele-trei-praguri\" class=\"wp-block-heading\">Cele trei praguri care se confund\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Trei sume diferite circul\u0103 \u00een discu\u021biile despre TVA \u0219i UE. Nu au leg\u0103tur\u0103 \u00eentre ele.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Prag<\/th><th>La ce se aplic\u0103<\/th><th>Ce declan\u0219eaz\u0103<\/th><\/tr><\/thead><tbody><tr><td><strong>34.000 lei \/ an<\/strong><\/td><td>achizi\u021bii de <strong>bunuri<\/strong> din UE<\/td><td>obliga\u021bia de cod special (art. 317)<\/td><\/tr><tr><td><strong>f\u0103r\u0103 prag<\/strong><\/td><td><strong>servicii<\/strong>, achizi\u021bionate sau prestate \u00een UE<\/td><td>obliga\u021bia de cod special, de la primul euro<\/td><\/tr><tr><td><strong>10.000 euro \/ an<\/strong><\/td><td>v\u00e2nz\u0103ri la distan\u021b\u0103 c\u0103tre <strong>persoane fizice<\/strong> din UE<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/plata-tva-pentru-vanzari-online\/\">regimul OSS<\/a>, cu totul alt\u0103 procedur\u0103<\/td><\/tr><\/tbody><\/table><\/figure>\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:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>De ce 34.000 de lei \u0219i nu 10.000 de euro?<\/strong> Plafonul a fost stabilit \u00een lei folosind cursul de schimb de la data ader\u0103rii Rom\u00e2niei la Uniunea European\u0103, \u00een 2007, \u0219i a r\u0103mas nemodificat de atunci. La cursul de azi suma \u00een euro este mult mai mic\u0103, dar pragul legal r\u0103m\u00e2ne cel exprimat \u00een lei: <strong>34.000 lei<\/strong>. Te raportezi la el, nu la echivalentul \u00een euro.<\/p>\n<\/div>\n\n\n\n<h2 id=\"cum-obtii-codul\" class=\"wp-block-heading\">Cum ob\u021bii codul special<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se depune <a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\">formularul 700<\/a>, electronic, prin SPV-ul deschis pe CUI-ul activit\u0103\u021bii. Pentru asta ai nevoie de <a href=\"https:\/\/contapp.ro\/blog\/certificat-semnatura-digitala-ghid-complet\/\">certificat de semn\u0103tur\u0103 digital\u0103<\/a> \u00eenregistrat la ANAF pe codul respectiv.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dup\u0103 c\u00e2teva zile prime\u0219ti codul special, pe care \u00eel po\u021bi verifica \u00een <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/#\/vat-validation\" target=\"_blank\" rel=\"noreferrer noopener\">sistemul european de validare VIES<\/a>. Cu acela\u0219i instrument verifici \u0219i codurile clien\u021bilor \u0219i furnizorilor t\u0103i din UE.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 ai informa\u021bii mai vechi:<\/strong> declara\u021bia 091, folosit\u0103 anterior pentru \u00eenregistrarea \u00een scopuri de TVA conform art. 317, a fost \u00eenlocuit\u0103 de formularul 700.<\/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-037d570b wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Important!<\/strong> Codul special de TVA nu schimb\u0103 situa\u021bia ta fiscal\u0103 \u00een Rom\u00e2nia: nu factureaz\u0103 cu TVA la livr\u0103rile interne \u0219i nu \u00ee\u021bi d\u0103 drept de deducere la achizi\u021bii. Func\u021bioneaz\u0103 exclusiv pentru opera\u021biunile externe.<\/p>\n<\/div>\n\n\n\n<h2 id=\"ce-declari-si-ce-platesti\" class=\"wp-block-heading\">Ce declari \u0219i ce pl\u0103te\u0219ti, pe fiecare situa\u021bie<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Opera\u021biune<\/th><th>Ce depui<\/th><th>Ce pl\u0103te\u0219ti<\/th><\/tr><\/thead><tbody><tr><td>Achizi\u021bie de servicii din UE<\/td><td>D390 + D301<\/td><td>TVA 21% din valoarea facturii<\/td><\/tr><tr><td>Achizi\u021bie de bunuri din UE, peste plafon<\/td><td>D390 + D301<\/td><td>TVA 21% din valoarea facturii<\/td><\/tr><tr><td>Livrare de servicii c\u0103tre o firm\u0103 din UE cu cod valid<\/td><td><strong>doar D390<\/strong><\/td><td><strong>nimic<\/strong><\/td><\/tr><tr><td>Livrare de bunuri c\u0103tre UE<\/td><td>\u2014<\/td><td>nimic<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Termenul pentru ambele declara\u021bii este <strong>25 ale lunii urm\u0103toare<\/strong> celei \u00een care a avut loc opera\u021biunea. <strong>Nu se depun pe zero:<\/strong> \u00eentr-o lun\u0103 f\u0103r\u0103 opera\u021biuni externe nu depui nimic.<\/p>\n\n\n\n<h3 id=\"achizitii-servicii\" class=\"wp-block-heading\">Achizi\u021bii de servicii din UE<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Comunici furnizorului codul t\u0103u special, prime\u0219ti factura f\u0103r\u0103 TVA str\u0103in, apoi declari achizi\u021bia \u00een <a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">D390<\/a> \u0219i \u00een <a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\">D301<\/a>, unde pl\u0103te\u0219ti TVA de 21% statului rom\u00e2n. Toate cazurile, inclusiv cele din afara UE, sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/tva-servicii-ue-non-ue-neplatitori\/\">ghidul dedicat achizi\u021biilor de servicii<\/a>.<\/p>\n\n\n\n<h3 id=\"achizitii-bunuri\" class=\"wp-block-heading\">Achizi\u021bii de bunuri din UE<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Peste plafonul de 34.000 lei, acela\u0219i mecanism: cod comunicat furnizorului, factur\u0103 f\u0103r\u0103 TVA, D390 \u0219i D301. Furnizorul sau transportatorul \u00ee\u021bi d\u0103 de regul\u0103 \u0219i un CMR, ca dovad\u0103 a transportului intracomunitar. Regimul complet, cu taxarea invers\u0103 \u0219i TVA-ul \u00een vam\u0103, este \u00een <a href=\"https:\/\/contapp.ro\/blog\/ce-regim-de-tva-aplici-cand-cumperi-din-romania-ue-sau-din-afara-ue\/\">ghidul de regim TVA la achizi\u021bii<\/a>. Pentru autoturisme exist\u0103 reguli separate, explicate \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/cumperi-masina-din-ue-noua-sau-second-hand\/\">cump\u0103rarea unei ma\u0219ini din UE<\/a>.<\/p>\n\n\n\n<div id=\"conta-1812805873\" 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=\"livrari-servicii\" class=\"wp-block-heading\">Livr\u0103ri de servicii c\u0103tre UE<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Este situa\u021bia cea mai frecvent\u0103 \u0219i cea mai prost \u00een\u021beleas\u0103. Dac\u0103 prestezi servicii pentru o firm\u0103 din alt stat membru, \u00eei verifici codul de TVA \u00een VIES, emi\u021bi factura f\u0103r\u0103 TVA \u2014 taxa se datoreaz\u0103 de beneficiar, prin taxare invers\u0103 \u2014 \u0219i declari opera\u021biunea <strong>numai \u00een D390<\/strong>.<\/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-037d570b wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#d9ead3;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Nu ai nimic de plat\u0103 \u0219i nu depui D301.<\/strong> D301 serve\u0219te pentru TVA-ul datorat la achizi\u021bii. La livr\u0103ri de servicii nu colectezi TVA, deci nu ai ce declara \u00een decontul special.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 clientul din UE nu are cod valid de TVA<\/strong> \u2014 de exemplu este persoan\u0103 fizic\u0103 \u2014 opera\u021biunea nu mai este intracomunitar\u0103 \u00een sensul art. 317 \u0219i nu intr\u0103 \u00een D390. Ca persoan\u0103 aflat\u0103 \u00een regimul special de scutire, <strong>nu factureaz\u0103 TVA rom\u00e2nesc<\/strong>. Exist\u0103 \u00eens\u0103 excep\u021bii \u00een care locul prest\u0103rii se stabile\u0219te altfel \u2014 servicii legate de bunuri imobile, transport, evenimente, cazare, restaurante, \u00eenchiriere de mijloace de transport \u2014 iar la serviciile furnizate electronic c\u0103tre persoane fizice se aplic\u0103 <a href=\"https:\/\/contapp.ro\/blog\/plata-tva-pentru-vanzari-online\/\">regimul OSS<\/a>, cu pragul de 10.000 euro. Verific\u0103 fiecare caz \u00een <a href=\"https:\/\/contapp.ro\/blog\/tva-vanzari-ue-non-ue-neplatitori\/\">ghidul de TVA la v\u00e2nz\u0103ri<\/a>.<\/p>\n\n\n\n<h3 id=\"livrari-bunuri\" class=\"wp-block-heading\">Livr\u0103ri de bunuri c\u0103tre UE<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru livr\u0103rile de bunuri c\u0103tre alte state membre, o persoan\u0103 aflat\u0103 \u00een regimul special de scutire nu are obliga\u021bia de a solicita cod special conform art. 317. Facturezi f\u0103r\u0103 TVA \u0219i p\u0103strezi dovada transportului. Detaliile, inclusiv <a href=\"https:\/\/contapp.ro\/blog\/codul-ex-ghid-practic-pentru-aplicarea-scutirii-de-tva-in-alte-state-membre-ue\/\">codul EX<\/a> \u0219i pragul de la care devii pl\u0103titor, sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/ce-regim-de-tva-aplici-cand-vinzi-in-romania-in-ue-sau-in-afara-ue\/\">ghidul de regim TVA la v\u00e2nz\u0103ri<\/a>.<\/p>\n\n\n\n<h2 id=\"exemplu-de-calcul\" class=\"wp-block-heading\">Exemplu de calcul<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Achizi\u021bie de servicii de g\u0103zduire website din Irlanda, la pre\u021bul de 20 euro pe an, f\u0103r\u0103 TVA.<\/strong> Cota de TVA \u00een Irlanda este 23%.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>F\u0103r\u0103 cod special:<\/strong> pl\u0103te\u0219ti 24,60 euro. Din ei 20 de euro ajung la furnizor, iar 4,60 euro sunt TVA irlandez, colectat de furnizor pentru statul irlandez. Nu \u00eei recuperezi.<\/li>\n\n\n\n<li><strong>Cu cod special<\/strong>, a\u0219a cum e\u0219ti obligat: dai codul la facturare \u0219i pl\u0103te\u0219ti furnizorului doar 20 de euro.<\/li>\n\n\n\n<li>P\u00e2n\u0103 la 25 ale lunii urm\u0103toare depui D390 \u0219i D301. \u00cen D301 declari achizi\u021bia \u0219i TVA-ul de <strong>21%<\/strong> aferent, adic\u0103 <strong>4,20 euro<\/strong>, pe care \u00eel pl\u0103te\u0219ti statului rom\u00e2n, \u00een lei, la cursul BNR de la data facturii.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Costul total este apropiat \u00een ambele variante \u2014 24,60 euro f\u0103r\u0103 cod, 24,20 euro cu cod. Diferen\u021ba nu e mare, dar obliga\u021bia nu e op\u021bional\u0103: la servicii, codul special se cere de la prima factur\u0103.<\/p>\n\n\n\n<h2 id=\"tva-cheltuiala-deductibila\" class=\"wp-block-heading\">TVA-ul pl\u0103tit este cheltuial\u0103 deductibil\u0103?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este \u00eentrebarea pus\u0103 cel mai des \u00een comentariile acestui articol \u0219i merit\u0103 o distinc\u021bie clar\u0103, pentru c\u0103 se confund\u0103 dou\u0103 lucruri diferite.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Nu \u00eel deduci ca TVA.<\/strong> Ca nepl\u0103titor nu ai drept de deducere, deci nu recuperezi suma de la stat prin decont.<\/li>\n\n\n\n<li><strong>Dar este cheltuial\u0103 deductibil\u0103 la impozitul pe venit<\/strong>, dac\u0103 achizi\u021bia serve\u0219te activitatea. Se \u00eenregistreaz\u0103 ca plat\u0103 \u00een Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi \u0219i intr\u0103 \u00een <a href=\"https:\/\/contapp.ro\/blog\/completare-registrul-de-evidenta-fiscala\/\">Registrul de Eviden\u021b\u0103 Fiscal\u0103<\/a> la partea de cheltuieli.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Excep\u021bia: bunurile de natura mijloacelor fixe.<\/strong> Dac\u0103 ai achizi\u021bionat un mijloc fix, TVA-ul pl\u0103tit prin D301 nu se deduce direct ca cheltuial\u0103 \u00een anul pl\u0103\u021bii \u2014 intr\u0103 \u00een valoarea de intrare a bunului \u0219i se recupereaz\u0103 prin <a href=\"https:\/\/contapp.ro\/blog\/amortizare-mijloace-fixe-pfa\/\">amortizare<\/a>, pe durata de utilizare.<\/p>\n\n\n\n<h2 id=\"ce-amenzi-risti\" class=\"wp-block-heading\">Ce amenzi ri\u0219ti<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Fapt\u0103<\/th><th>Amend\u0103<\/th><\/tr><\/thead><tbody><tr><td>Nedepunerea D301, decontul special de TVA<\/td><td>500 \u2013 1.000 lei<\/td><\/tr><tr><td>Nedepunerea D390, declara\u021bia recapitulativ\u0103<\/td><td>1.000 \u2013 5.000 lei<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">La amenzi se adaug\u0103 TVA-ul restant, cu dob\u00e2nzi de 0,02% \u0219i penalit\u0103\u021bi de 0,01% pentru fiecare zi de \u00eent\u00e2rziere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cenregistrarea corect\u0103 a facturilor externe, cu cota potrivit\u0103 \u0219i cu urm\u0103rirea plafonului de 34.000 lei, se face automat \u00een <a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/?ref=blog-intracomunitare\">programul de contabilitate ContApp<\/a>.<\/p>\n\n\n\n<h2 id=\"ghiduri-detaliate\" class=\"wp-block-heading\">Ghiduri detaliate, pe fiecare situa\u021bie<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Situa\u021bia ta<\/th><th>Ghidul<\/th><\/tr><\/thead><tbody><tr><td>Cump\u0103r servicii din UE sau din afara UE<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/tva-servicii-ue-non-ue-neplatitori\/\">TVA la achizi\u021bii de servicii pentru nepl\u0103titori<\/a><\/td><\/tr><tr><td>V\u00e2nd bunuri sau servicii \u00een UE sau \u00een afara UE<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/tva-vanzari-ue-non-ue-neplatitori\/\">TVA la v\u00e2nz\u0103ri pentru nepl\u0103titori<\/a><\/td><\/tr><tr><td>Vreau tabelul de decizie la cump\u0103rare<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/ce-regim-de-tva-aplici-cand-cumperi-din-romania-ue-sau-din-afara-ue\/\">Ce regim de TVA aplici c\u00e2nd cumperi<\/a><\/td><\/tr><tr><td>Vreau tabelul de decizie la v\u00e2nzare<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/ce-regim-de-tva-aplici-cand-vinzi-in-romania-in-ue-sau-in-afara-ue\/\">Ce regim de TVA aplici c\u00e2nd vinzi<\/a><\/td><\/tr><tr><td>Cum completez decontul special<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\">Declara\u021bia 301<\/a><\/td><\/tr><tr><td>Cum completez declara\u021bia recapitulativ\u0103<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">Declara\u021bia 390<\/a><\/td><\/tr><tr><td>Cum ob\u021bin codul special<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\">Declara\u021bia 700<\/a><\/td><\/tr><tr><td>V\u00e2nd online c\u0103tre persoane fizice din UE<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/plata-tva-pentru-vanzari-online\/\">One Stop Shop (OSS)<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h3 id=\"faq-livrari-servicii\" class=\"wp-block-heading\">Prestez servicii pentru o firm\u0103 din UE. Ce depun \u0219i c\u00e2t pl\u0103tesc?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Depui <strong>doar D390<\/strong>, p\u00e2n\u0103 la 25 ale lunii urm\u0103toare celei \u00een care ai emis factura. <strong>Nu ai nimic de plat\u0103<\/strong>, pentru c\u0103 nu colectezi TVA \u2014 taxa se datoreaz\u0103 de beneficiar, \u00een statul lui. D301 nu se depune pentru livr\u0103ri.<\/p>\n\n\n\n<h3 id=\"faq-platitor\" class=\"wp-block-heading\">Codul special m\u0103 face pl\u0103titor de TVA?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Codul de la art. 317 func\u021bioneaz\u0103 exclusiv pentru opera\u021biunile externe. Facturile tale c\u0103tre clien\u021bii din Rom\u00e2nia r\u0103m\u00e2n f\u0103r\u0103 TVA, exact ca \u00eenainte, \u0219i nu \u00ee\u021bi apare drept de deducere.<\/p>\n\n\n\n<h3 id=\"faq-sub-plafon\" class=\"wp-block-heading\">Cump\u0103r bunuri din UE sub 34.000 lei. Am nevoie de cod?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu, at\u00e2t timp c\u00e2t totalul achizi\u021biilor de bunuri din anul calendaristic r\u0103m\u00e2ne sub plafon. Furnizorul \u00ee\u021bi va factura cu TVA-ul din statul lui, pe care nu \u00eel recuperezi. Po\u021bi opta pentru \u00eenregistrare \u0219i sub plafon, dar din momentul \u00eenregistr\u0103rii apar \u0219i obliga\u021biile de declarare. Aten\u021bie: plafonul se aplic\u0103 <strong>doar la bunuri<\/strong> \u2014 la servicii nu exist\u0103 prag.<\/p>\n\n\n\n<h3 id=\"faq-roi\" class=\"wp-block-heading\">Mai trebuie s\u0103 m\u0103 \u00eenscriu \u00een Registrul Operatorilor Intracomunitari?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Obliga\u021bia de \u00eenscriere \u00een Registrul Operatorilor Intracomunitari a fost eliminat\u0103 de la 1 ianuarie 2017. Ce \u00ee\u021bi trebuie azi este codul special de TVA conform art. 317, ob\u021binut prin formularul 700.<\/p>\n\n\n\n<h3 id=\"faq-restante\" class=\"wp-block-heading\">Ce fac dac\u0103 nu am depus declara\u021biile la timp?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Depui declara\u021biile restante din proprie ini\u021biativ\u0103, \u00eenainte de un control. Sanc\u021biunile sunt mai bl\u00e2nde atunci c\u00e2nd te conformezi singur dec\u00e2t atunci c\u00e2nd nedeclararea este constatat\u0103 de inspec\u021bie. Dac\u0103 suma de plat\u0103 este mare, po\u021bi cere o <a href=\"https:\/\/contapp.ro\/blog\/esalonarea-obligatiilor-fiscale\/\">e\u0219alonare la plat\u0103<\/a>.<\/p>\n\n\n\n<h3 id=\"faq-cazare\" class=\"wp-block-heading\">Am pl\u0103tit cazare sau repara\u021bii auto \u00een alt stat membru. Este opera\u021biune intracomunitar\u0103?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">De regul\u0103 nu, pentru c\u0103 locul prest\u0103rii este \u00een statul unde s-a consumat serviciul. \u00cen aceste cazuri prestatorul \u00ee\u021bi factureaz\u0103 cu TVA-ul lui, pe care nu \u00eel recuperezi \u0219i care intr\u0103 \u00een costul cheltuielii. Excep\u021biile de la regula general\u0103 privesc serviciile legate de bunuri imobile, transportul, evenimentele, restaurantele \u0219i \u00eenchirierea de mijloace de transport \u2014 verific\u0103 fiecare caz \u00eenainte de a comunica furnizorului codul special.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Articolul se adreseaz\u0103 persoanelor fizice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi independente \u2014 PFA, PFI, \u00ceI, \u00ceF, profesii liberale \u2014 \u0219i nu sunt \u00eenregistrate ca pl\u0103titoare de TVA \u00een Rom\u00e2nia. Sistemul de impozitare nu conteaz\u0103: regulile privind opera\u021biunile intracomunitare sunt aceleea\u0219i la norm\u0103 de venit \u0219i \u00een sistem real. Mai jos g\u0103se\u0219ti mecanismul de ansamblu: c\u00e2nd \u00ee\u021bi trebuie [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":142171,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[484,474],"tags":[375,376,377],"class_list":["post-128986","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaratii-anaf","category-ghid-contabilitate-pfa","tag-cod-special-de-tva","tag-operatiuni-intracomunitare-ii","tag-operatiuni-intracomunitare-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128986","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=128986"}],"version-history":[{"count":3,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128986\/revisions"}],"predecessor-version":[{"id":142813,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128986\/revisions\/142813"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142171"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=128986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=128986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=128986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}