{"id":128991,"date":"2025-12-30T22:29:07","date_gmt":"2025-12-30T22:29:07","guid":{"rendered":"http:\/\/contapp.hype.ro\/cont-bancar-dedicat-pfa\/"},"modified":"2026-09-26T16:18:12","modified_gmt":"2026-09-26T16:18:12","slug":"cont-bancar-dedicat-pfa","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/cont-bancar-dedicat-pfa\/","title":{"rendered":"Cont bancar, POS \u0219i cas\u0103 de marcat la PFA: ce e obligatoriu \u00een 2026"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#ce-iti-trebuie\">Ce \u00ee\u021bi trebuie, pe scurt<\/a><\/li><li><a href=\"#contul-bancar\">Contul bancar: obligatoriu sau recomandat?<\/a><ul><li><a href=\"#cont-bancar-pfa-ii-if\">PFA, \u00ceI \u0219i \u00ceF<\/a><\/li><li><a href=\"#cont-bancar-profesii-liberale\">Profesii liberale<\/a><\/li><li><a href=\"#cont-bancar-persoane-juridice\">Persoane juridice<\/a><\/li><\/ul><\/li><li><a href=\"#de-ce-cont-separat\">De ce merit\u0103 un cont separat pentru activitate<\/a><\/li><li><a href=\"#plata-cu-cardul\">Plata cu cardul \u0219i POS-ul<\/a><\/li><li><a href=\"#casa-de-marcat\">Casa de marcat<\/a><\/li><li><a href=\"#numerarul\">Numerarul<\/a><\/li><li><a href=\"#banii-tai-si-ai-activitatii\">Banii t\u0103i \u0219i banii activit\u0103\u021bii<\/a><\/li><li><a href=\"#contul-bancar-in-contapp\">Contul bancar \u00een ContApp<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><li><a href=\"#surse\">Surse<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Ca PFA, \u00eentreprindere individual\u0103 sau \u00eentreprindere familial\u0103 ai trei \u00eentreb\u0103ri de l\u0103murit \u00eenainte de primul client: \u00ee\u021bi trebuie cont bancar, trebuie s\u0103 accep\u021bi plata cu cardul \u0219i ai nevoie de cas\u0103 de marcat? R\u0103spunsurile depind de forma de organizare \u0219i de cine te pl\u0103te\u0219te.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mai jos g\u0103se\u0219ti tabelul de decizie, apoi fiecare obliga\u021bie explicat\u0103 pe scurt, cu trimitere la ghidul dedicat. Regulile sunt cele \u00een vigoare din 1 ianuarie 2026, dup\u0103 Legea 239\/2025.<\/p>\n\n\n\n<h2 id=\"ce-iti-trebuie\" class=\"wp-block-heading\">Ce \u00ee\u021bi trebuie, pe scurt<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Situa\u021bia ta<\/th><th>Cont bancar<\/th><th>Plata cu cardul (POS, link, QR)<\/th><th>Cas\u0103 de marcat<\/th><\/tr><\/thead><tbody><tr><td>PFA, \u00ceI sau \u00ceF care \u00eencaseaz\u0103 cu numerar sau card de la persoane fizice<\/td><td>necesar \u00een practic\u0103; recomandat pe CUI<\/td><td><strong>obligatoriu<\/strong><\/td><td><strong>obligatorie<\/strong>, cu excep\u021bia activit\u0103\u021bilor scutite<\/td><\/tr><tr><td>PFA, \u00ceI sau \u00ceF care \u00eencaseaz\u0103 cu numerar de la firme<\/td><td>necesar \u00een practic\u0103; recomandat pe CUI<\/td><td><strong>obligatoriu<\/strong><\/td><td>nu; emi\u021bi chitan\u021b\u0103<\/td><\/tr><tr><td>PFA, \u00ceI sau \u00ceF care face toate pl\u0103\u021bile \u0219i \u00eencas\u0103rile prin banc\u0103, pe factur\u0103<\/td><td>da, toate opera\u021biunile trec prin cont<\/td><td>nu, e\u0219ti \u00een excep\u021bie<\/td><td>nu<\/td><\/tr><tr><td>Profesie liberal\u0103 \u00eenregistrat\u0103 la ANAF<\/td><td>nu e obligatoriu; recomandat<\/td><td>nu<\/td><td>nu; la numerar emi\u021bi chitan\u021b\u0103<\/td><\/tr><tr><td>Societate (SRL)<\/td><td><strong>obligatoriu<\/strong><\/td><td><strong>obligatoriu<\/strong>, cu aceea\u0219i excep\u021bie<\/td><td><strong>obligatorie<\/strong> la v\u00e2nz\u0103rile c\u0103tre persoane fizice, cu excep\u021biile legii<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Oricare ar fi situa\u021bia, numerarul \u00eencasat \u0219i pl\u0103tit respect\u0103 plafoanele din Legea 70\/2015.<\/p>\n\n\n\n<h2 id=\"contul-bancar\" class=\"wp-block-heading\">Contul bancar: obligatoriu sau recomandat?<\/h2>\n\n\n\n<h3 id=\"cont-bancar-pfa-ii-if\" class=\"wp-block-heading\">PFA, \u00ceI \u0219i \u00ceF<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Legea nu spune explicit c\u0103 un PFA trebuie s\u0103 aib\u0103 cont bancar. Obliga\u021bia expres\u0103 de cont e doar pentru firme, adic\u0103 pentru persoanele juridice. \u00cen practic\u0103 \u00eens\u0103 nu te po\u021bi conforma f\u0103r\u0103 el: din 2026 e\u0219ti obligat s\u0103 accep\u021bi pl\u0103\u021bi prin mijloace moderne \u2014 card, link de plat\u0103, cod QR \u2014 iar toate presupun un cont bancar \u00een care intr\u0103 banii. Singura excep\u021bie e ca toate pl\u0103\u021bile \u0219i \u00eencas\u0103rile s\u0103 treac\u0103 exclusiv prin conturi bancare, deci tot printr-un cont.<\/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:#e6edf7;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">OUG 193\/2002, art. 1 alin. (1^2): \u201ePersoanele fizice sau juridice prev\u0103zute la art. 4 alin. (1) din Legea nr. 265\/2022 privind registrul comer\u021bului [\u2026] au obliga\u021bia s\u0103 accepte pl\u0103\u021bi efectuate \u0219i prin intermediul mijloacelor moderne de plat\u0103.\u201d Alin. (1^3): fac excep\u021bie \u201eentit\u0103\u021bile care efectueaz\u0103 toate opera\u021biunile de plat\u0103 \u0219i \u00eencasare exclusiv prin conturi deschise la institu\u021bii de credit\u201d.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Recomandarea noastr\u0103 e ca acest cont s\u0103 fie deschis pe CUI-ul PFA-ului. Acolo \u00eencheie banca, de regul\u0103, contractul pentru acceptarea cardurilor, iar extrasele activit\u0103\u021bii r\u0103m\u00e2n separate de cele personale.<\/p>\n\n\n\n<h3 id=\"cont-bancar-profesii-liberale\" class=\"wp-block-heading\">Profesii liberale<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 e\u0219ti \u00eenregistrat la ANAF ca profesie liberal\u0103, po\u021bi lucra \u0219i pe un cont deschis pe CNP. Nu ai obliga\u021bia de a accepta plata cu cardul, pentru c\u0103 regula din OUG 193\/2002 prive\u0219te doar entit\u0103\u021bile din registrul comer\u021bului. Recomandarea r\u0103m\u00e2ne un cont folosit exclusiv pentru activitate. Dac\u0103 nu \u0219tii \u00een ce categorie e\u0219ti, vezi <a href=\"https:\/\/contapp.ro\/blog\/lista-profesii-liberale\/\" data-type=\"post\" data-id=\"128978\">lista profesiilor liberale<\/a>.<\/p>\n\n\n\n<div id=\"conta-3967688093\" class=\"conta-plasare-articol conta-entity-placement\" role=\"region\" aria-label=\"Reclame\">\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=\"cont-bancar-persoane-juridice\" class=\"wp-block-heading\">Persoane juridice<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru SRL \u0219i celelalte persoane juridice, contul e obligatoriu: trebuie s\u0103 de\u021bin\u0103 un cont de pl\u0103\u021bi \u00een Rom\u00e2nia sau la Trezorerie pe toat\u0103 durata activit\u0103\u021bii. O firm\u0103 nou-\u00eenfiin\u021bat\u0103 are 60 de zile lucr\u0103toare ca s\u0103-l deschid\u0103. Amenda pentru lipsa contului e de 3.000\u201310.000 lei, iar firma f\u0103r\u0103 cont poate fi declarat\u0103 inactiv\u0103 fiscal.<\/p>\n\n\n\n<h2 id=\"de-ce-cont-separat\" class=\"wp-block-heading\">De ce merit\u0103 un cont separat pentru activitate<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Extrasul e document justificativ.<\/strong> \u00cel p\u0103strezi 5 ani, socoti\u021bi de la 1 iulie a anului urm\u0103tor, \u0219i \u00eel prezin\u021bi la control. Dac\u0103 folose\u0219ti contul personal, controlul vede \u0219i tranzac\u021biile tale personale. Detalii despre <a href=\"https:\/\/contapp.ro\/blog\/documente-contabile-pfa\/\" data-type=\"post\" data-id=\"128855\">arhivarea documentelor<\/a>.<\/li>\n\n\n\n<li><strong>Contabilitatea iese din extras.<\/strong> \u00cencas\u0103rile \u0219i pl\u0103\u021bile activit\u0103\u021bii se trec \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> pe baza extrasului. Cu un cont separat, soldul din registru se leag\u0103 direct de cel din banc\u0103, f\u0103r\u0103 s\u0103 tot sco\u021bi cheltuielile personale.<\/li>\n\n\n\n<li><strong>Comisioanele bancare devin cheltuieli ale activit\u0103\u021bii.<\/strong> Costurile contului \u0219i ale cardului deschise pe activitate se deduc; cele ale contului personal, nu.<\/li>\n\n\n\n<li><strong>La control, sursa banilor e clar\u0103.<\/strong> O \u00eencasare personal\u0103 amestecat\u0103 cu \u00eencas\u0103rile activit\u0103\u021bii poate fi tratat\u0103 ca venit nedeclarat, iar o cheltuial\u0103 a activit\u0103\u021bii pl\u0103tit\u0103 printre cele personale se justific\u0103 mai greu.<\/li>\n\n\n\n<li><strong>Banca vede venitul activit\u0103\u021bii.<\/strong> Conteaz\u0103 c\u00e2nd ceri un credit sau un leasing.<\/li>\n<\/ul>\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:#f4eeee;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>CAS, CASS \u0219i impozitul pe venit nu sunt cheltuieli ale activit\u0103\u021bii.<\/strong> Sunt obliga\u021biile tale, pe CNP. Dac\u0103 le pl\u0103te\u0219ti din contul activit\u0103\u021bii, plata apare pe extras \u0219i se \u00eenregistreaz\u0103 ca plat\u0103 nedeductibil\u0103, adic\u0103 utilizare a venitului net.<\/p>\n<\/div>\n\n\n\n<h2 id=\"plata-cu-cardul\" class=\"wp-block-heading\">Plata cu cardul \u0219i POS-ul<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Din 1 ianuarie 2026, PFA, \u00ceI \u0219i \u00ceF sunt obligate s\u0103 accepte pl\u0103\u021bi prin mijloace moderne: card, prin POS sau softPOS, cod QR, link de plat\u0103 ori plat\u0103 prin num\u0103rul de telefon. Nu e obligatoriu un terminal fizic, dar trebuie s\u0103 ai cel pu\u021bin una dintre aceste solu\u021bii. Amenda pentru neacceptare e de 20.000\u201350.000 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti scutit doar dac\u0103 toate pl\u0103\u021bile \u0219i \u00eencas\u0103rile trec exclusiv prin conturi bancare; o singur\u0103 plat\u0103 \u00een numerar, fie \u0219i ocazional\u0103, anuleaz\u0103 excep\u021bia. Profesiile liberale \u00eenregistrate la ANAF nu au aceast\u0103 obliga\u021bie. Tot ce \u021bine de POS, pe cazuri, e \u00een <a href=\"https:\/\/contapp.ro\/blog\/obligativitate-dotare-pos-pfa-si-profesii-liberale\/\" data-type=\"post\" data-id=\"138662\">ghidul despre terminalul POS \u0219i plata cu cardul<\/a>.<\/p>\n\n\n\n<h2 id=\"casa-de-marcat\" class=\"wp-block-heading\">Casa de marcat<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ai nevoie de cas\u0103 de marcat dac\u0103 vinzi cu am\u0103nuntul sau prestezi servicii direct c\u0103tre persoane fizice \u0219i \u00eencasezi cu numerar sau cu cardul. Nu ai nevoie dac\u0103 \u00eencasezi doar de la firme, doar prin transfer bancar sau dac\u0103 activitatea ta e pe lista de excep\u021bii a legii, unde intr\u0103 \u0219i profesiile liberale \u00eenregistrate la ANAF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">POS-ul nu \u00eenlocuie\u0219te casa de marcat: la plata cu cardul casa r\u0103m\u00e2ne obligatorie, doar bonul nu mai trebuie tip\u0103rit dec\u00e2t la cererea clientului. Lista complet\u0103 a excep\u021biilor, chitan\u021ba \u0219i amenzile sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/casa-de-marcat-pentru-pfa\/\" data-type=\"post\" data-id=\"128763\">ghidul despre casa de marcat<\/a>.<\/p>\n\n\n\n<h2 id=\"numerarul\" class=\"wp-block-heading\">Numerarul<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Chiar \u0219i cu cont bancar, POS \u0219i cas\u0103 de marcat, po\u021bi \u00eencasa \u0219i pl\u0103ti \u00een numerar doar \u00een limitele legii: de exemplu, maximum 5.000 lei pe zi de la acela\u0219i operator economic \u0219i 10.000 lei pe zi de la aceea\u0219i persoan\u0103 fizic\u0103. \u00cemprumuturile \u00eentre activitate \u0219i persoane fizice nu se pot da sau restitui \u00een numerar. Toate plafoanele \u0219i amenzile sunt \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/plafoane-plati-numerar-incasari-numerar\/\" data-type=\"post\" data-id=\"128857\">plafoanele de pl\u0103\u021bi \u0219i \u00eencas\u0103ri \u00een numerar<\/a>.<\/p>\n\n\n\n<h2 id=\"banii-tai-si-ai-activitatii\" class=\"wp-block-heading\">Banii t\u0103i \u0219i banii activit\u0103\u021bii<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Banii din contul PFA \u00eei po\u021bi folosi oric\u00e2nd. C\u00e2nd \u00eei transferi \u00een contul personal, opera\u021biunea se trece \u00een registrul de \u00eencas\u0103ri \u0219i pl\u0103\u021bi ca plat\u0103 nedeductibil\u0103, adic\u0103 utilizare a venitului net. Vezi <a href=\"https:\/\/contapp.ro\/blog\/utilizarea-venitului-net-la-pfa-si-profesii-liberale\/\" data-type=\"post\" data-id=\"129168\">cum sco\u021bi banii din activitate<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Invers, dac\u0103 aduci bani din buzunarul t\u0103u \u00een contul activit\u0103\u021bii, e un aport, nu un venit \u2014 vezi <a href=\"https:\/\/contapp.ro\/blog\/aportul-in-numerar-la-activitatile-independente\/\" data-type=\"post\" data-id=\"128956\">aportul titularului<\/a>. Dac\u0103 pl\u0103te\u0219ti o factur\u0103 a PFA-ului cu cardul personal, cheltuiala r\u0103m\u00e2ne deductibil\u0103: o \u00eenregistrezi ca aport \u0219i plat\u0103 la aceea\u0219i dat\u0103. Vezi <a href=\"https:\/\/contapp.ro\/blog\/ai-platit-facturi-ale-pfa-ului-din-contul-personal-iata-ce-trebuie-sa-faci\/\" data-type=\"post\" data-id=\"141575\">cheltuielile pl\u0103tite din contul personal<\/a>.<\/p>\n\n\n\n<h2 id=\"contul-bancar-in-contapp\" class=\"wp-block-heading\">Contul bancar \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>Cum faci asta \u00een ContApp.<\/strong> Adaugi contul activit\u0103\u021bii la Case \u0219i b\u0103nci, apoi preiei tranzac\u021biile din extras \u00een Tranzac\u021bii bancare \u0219i le asociezi cu facturile. \u00cencas\u0103rile cu cardul le \u00eenregistrezi la valoarea integral\u0103, iar comisionul procesatorului separat \u2014 vezi <a href=\"https:\/\/contapp.ro\/blog\/comision-retinut-din-factura\/\" data-type=\"post\" data-id=\"141466\">comisionul re\u021binut din \u00eencasare<\/a>. Registrul de \u00eencas\u0103ri \u0219i pl\u0103\u021bi \u0219i Registrul de eviden\u021b\u0103 fiscal\u0103 se completeaz\u0103 automat \u00een <a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/?ref=blog-cont-bancar-pfa\">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 id=\"faq-cont-personal\" class=\"wp-block-heading\">Pot folosi contul meu personal pentru PFA?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Legea nu interzice explicit. Totu\u0219i, din 2026 trebuie s\u0103 accep\u021bi pl\u0103\u021bi prin mijloace moderne sau s\u0103 lucrezi exclusiv prin conturi bancare, iar ambele variante presupun un cont. Recomand\u0103m un cont deschis pe CUI-ul PFA-ului, folosit doar pentru activitate.<\/p>\n\n\n\n<h4 id=\"faq-profesie-liberala\" class=\"wp-block-heading\">Sunt profesie liberal\u0103 \u00eenregistrat\u0103 la ANAF. Trebuie s\u0103-mi deschid cont pe CIF?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu e obligatoriu. Po\u021bi \u00eencasa \u0219i \u00eentr-un cont pe CNP, iar obliga\u021bia de a accepta plata cu cardul nu \u021bi se aplic\u0103. Recomand\u0103m totu\u0219i un cont folosit exclusiv pentru activitate.<\/p>\n\n\n\n<h4 id=\"faq-vanzare-online\" class=\"wp-block-heading\">V\u00e2nd doar online, cu plata cu cardul pe site. Am nevoie de POS?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu de un terminal fizic. Dac\u0103 clien\u021bii te pl\u0103tesc deja online cu cardul sau printr-un link de plat\u0103, accep\u021bi un mijloc modern de plat\u0103. Casa de marcat depinde de activitate: comer\u021bul prin coresponden\u021b\u0103 este pe lista de excep\u021bii.<\/p>\n\n\n\n<h4 id=\"faq-cas-cass\" class=\"wp-block-heading\">Pl\u0103tesc CAS \u0219i CASS din contul PFA. Cum le \u00eenregistrez?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Ca plat\u0103 nedeductibil\u0103, adic\u0103 utilizare a venitului net. CAS, CASS \u0219i impozitul pe venit sunt obliga\u021biile tale, pe CNP, declarate prin Declara\u021bia Unic\u0103, nu cheltuieli ale activit\u0103\u021bii.<\/p>\n\n\n\n<h4 id=\"faq-card-personal\" class=\"wp-block-heading\">Am pl\u0103tit o cheltuial\u0103 a PFA-ului cu cardul personal. Mai e deductibil\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da, dac\u0103 ai factura pe PFA \u0219i cheltuiala e pentru activitate. O \u00eenregistrezi ca aport al titularului \u0219i plat\u0103 a cheltuielii, la aceea\u0219i dat\u0103.<\/p>\n\n\n\n<h4 id=\"faq-doar-banca\" class=\"wp-block-heading\">Dac\u0103 lucrez doar prin banc\u0103, mai am nevoie de cas\u0103 de marcat?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Casa de marcat e obligatorie doar pentru \u00eencas\u0103rile cu numerar sau card de la persoane fizice. Pentru \u00eencas\u0103rile prin transfer bancar emi\u021bi factur\u0103.<\/p>\n\n\n\n<h2 id=\"surse\" class=\"wp-block-heading\">Surse<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>OUG nr. 193\/2002 pentru introducerea sistemelor moderne de plat\u0103, forma consolidat\u0103 \u00een vigoare de la 1 ianuarie 2026, art. 1 alin. (1^2) \u0219i (1^3), art. 3;<\/li>\n\n\n\n<li>Legea nr. 70\/2015 pentru \u00eent\u0103rirea disciplinei financiare, art. 1 alin. (1^2)\u2013(1^3) \u0219i art. 12 alin. (4), \u00een forma dat\u0103 de Legea nr. 239\/2025;<\/li>\n\n\n\n<li>OUG nr. 28\/1999 privind obliga\u021bia operatorilor economici de a utiliza aparate de marcat electronice fiscale, art. 1 \u0219i art. 2;<\/li>\n\n\n\n<li>Legea nr. 36\/2023 (termenul de p\u0103strare a documentelor);<\/li>\n\n\n\n<li>ANAF \u2014 DGRFP Ploie\u0219ti, \u201eDisciplina financiar\u0103 privind opera\u021biunile de \u00eencas\u0103ri \u0219i pl\u0103\u021bi \u00een numerar\u201d, 31 iulie 2026.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u00ce\u021bi trebuie cont bancar, POS sau cas\u0103 de marcat ca PFA, \u00ceI sau profesie liberal\u0103? Tabelul de decizie pe situa\u021bii, ce spune legea din 2026 despre contul bancar \u0219i de ce merit\u0103 un cont separat pentru activitate.<\/p>\n","protected":false},"author":2,"featured_media":141310,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474,426],"tags":[326,116,117,118,119,540,674],"class_list":["post-128991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","category-infiintare-pfa","tag-casa-de-marcat-pfa","tag-cont-bancar-activitati-independente","tag-cont-bancar-ii","tag-cont-bancar-pfa","tag-cont-dedicat","tag-mijloace-moderne-de-plata","tag-terminal-pos-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128991","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=128991"}],"version-history":[{"count":8,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128991\/revisions"}],"predecessor-version":[{"id":143188,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128991\/revisions\/143188"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141310"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=128991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=128991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=128991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}