{"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":"2026-01-08T18:55:47","modified_gmt":"2026-01-08T18:55:47","slug":"cont-bancar-dedicat-pfa","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/cont-bancar-dedicat-pfa\/","title":{"rendered":"Cont bancar, casa de marcat \u0219i terminal POS. Care sunt obligatorii \u0219i care nu sunt?"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins articol<\/h2><nav><ul><li><a href=\"#tabel-sintezator\">Tabel sintetizator<\/a><\/li><li><a href=\"#obliga\u021bia-de-a-utiliza-un-cont-bancar\">Obliga\u021bia persoanelor juridice de a utiliza un cont bancar<\/a><\/li><li><a href=\"#obliga\u021bia-pfa-ii-if-de-a-utiliza-un-cont-bancar-deschis-pe-cui\">Obliga\u021bia PFA\/II\/IF de a utiliza un cont bancar deschis pe CUI<\/a><\/li><li><a href=\"#casa-de-marcat-pentru-incasari-in-numerar-1\">Obliga\u021bia profesiilor liberale de a utiliza un cont bancar deschis pe CIF<\/a><\/li><li><a href=\"#argumente-in-favoarea-contului-bancar-deschis-pe-cui-cif-ul-activtiatii\">Argumente in favoarea utiliz\u0103rii unui contului bancar deschis pe CUI\/CIF-ul activit\u0103\u021bii<\/a><\/li><li><a href=\"#terminal-pos-pentru-pfa-ii-si-if\">Terminale POS utilizate la \u00eencasarea v\u00e2nz\u0103rilor<\/a><\/li><li><a href=\"#terminal-pos-pentru-profesii-liberale\">Terminal POS pentru Profesii Liberale<\/a><\/li><li><a href=\"#obliga\u021bia-operatorilor-economici-de-a-utiliza-case-se-marcat\">Obliga\u021bia operatorilor economici de a utiliza case de marcat<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/contapp.ro\/blog\/modificari-fiscale-2025\/\" data-type=\"post\" data-id=\"139583\">Articol actualizat cu legea 239\/2025 &#8211; pachetul 2 de masuri fiscale.<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"tabel-sintezator\">Tabel sintetizator<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td><strong>Persoane juridice (societ\u0103ti comerciale<\/strong>)<\/td><td><strong>PFA\/II\/IF \u00eenregistrate la ONRC<\/strong><\/td><td><strong>Profesii Liberale \u00eenregistrate la ANAF<\/strong><\/td><\/tr><tr><td>Pentru \u00eencas\u0103ri de la persoane fizice \u0219i juridice f\u0103r\u0103 numerar sau f\u0103r\u0103 carduri<\/td><td>Implicit, au obliga\u021bia de a utiliza cont bancar deschis pe CUI.<\/td><td>Au obliga\u021bia de a utiliza mijloace moderne de plat\u0103 care, in final, implic\u0103 de\u021binerea unui cont bancar deschis pe CUI. Sau pot utiliza exclusiv un cont bancar deschis pe CUI.<\/td><td>Pot utiliza un cont bancar deschis pe CNP. Recomandat este sa utilizeze un cont banca deschis pe CIF exclusiv pentru activitatea economic\u0103.<\/td><\/tr><tr><td>Pentru \u00eencas\u0103ri de la persoane fizice cu numerar sau cu carduri<\/td><td>Au obliga\u021bia de a de\u021bine cas\u0103 de marcat. Au obliga\u021bia de a de\u021bine POS, care se poate utiliza numai \u00eempreun\u0103 cu casa de marcat. <\/td><td>Au obliga\u021bia de a de\u021bine cas\u0103 de marcat. Au obliga\u021bia de a de\u021bine POS, care se poate utiliza numai \u00eempreun\u0103 cu casa de marcat. <\/td><td>Pot emite chitan\u021be pentru numerarul \u00eencasat. Nu au obliga\u021bia de a de\u021bine casa de marcat. Op\u021bional pot utiliza POS f\u0103r\u0103 cas\u0103 de marcat.<\/td><\/tr><tr><td>Pentru \u00eencas\u0103ri de la persoane juridice, PFA, II, IF cu numerar sau cu carduri<\/td><td>Pot emite chitan\u021be pentru numerarul \u00eencasat. Au obliga\u021bia de a de\u021bine POS. Nu au obliga\u021bia de a de\u021bine casa de marcat. <\/td><td>Pot emite chitan\u021be pentru numerarul \u00eencasat. Au obliga\u021bia de a de\u021bine POS. Nu au obliga\u021bia de a de\u021bine casa de marcat. <\/td><td>Pot emite chitan\u021be pentru numerarul \u00eencasat. Nu au obliga\u021bia de a de\u021bine casa de marcat. Op\u021bional pot utiliza POS f\u0103r\u0103 cas\u0103 de marcat.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Observa\u021bie 1. <\/strong>Numerarul \u00eencasat este limitat <a href=\"https:\/\/contapp.ro\/blog\/plafoane-plati-numerar-incasari-numerar\/\" data-type=\"post\" data-id=\"128857\">conform plafoanelor de aici.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Observa\u021bie 2.<\/strong> \u00cen situa\u021bia \u00een care NU se \u00eencaseaz\u0103 cu numerar, cu cardul sau alte echivalente de numerar, se poate folosi numai contul bancar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"obliga\u021bia-de-a-utiliza-un-cont-bancar\">Obliga\u021bia persoanelor juridice de a utiliza un cont bancar <\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Legea 239\/2025 modific\u0103 LEGEA 70\/2015 pentru \u00eent\u0103rirea disciplinei financiare, care prevede utilizare mijloacelor moderne de plat\u0103. Conform legii:<\/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:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">ART. 1. (1) Opera\u0163iunile de \u00eencas\u0103ri \u015fi pl\u0103\u0163i efectuate de persoane juridice, persoane fizice autorizate, \u00eentreprinderi individuale, \u00eentreprinderi familiale, liber-profesioni\u015fti, persoane fizice care desf\u0103\u015foar\u0103 activit\u0103\u0163i \u00een mod independent, asocieri \u015fi alte entit\u0103\u0163i cu sau f\u0103r\u0103 personalitate juridic\u0103 de la\/c\u0103tre oricare dintre aceste categorii de persoane se vor realiza <strong>\u015fi prin mijloace moderne de plat\u0103<\/strong>.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Persoanele juridice au obligatia de a utiliza un cont bancar \u0219i alte mijloace moderne de plat\u0103 dac\u0103 este cazul:<\/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:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">&#8222;(1^2) \u00cen vederea aplic\u0103rii prevederilor alin. (1), persoanele juridice au obliga\u0163ia s\u0103 de\u0163in\u0103 un cont de pl\u0103\u0163i \u00een Rom\u00e2nia sau la o unitate a Trezoreriei Statului. Pentru persoanele juridice nou-\u00eenfiin\u0163ate, deschiderea contului se realizeaz\u0103 \u00eentr-un termen de maximum 60 de zile lucr\u0103toare de la data \u00eenfiin\u0163\u0103rii. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(1^3) Persoanele prev\u0103zute la alin. (1^2) au obliga\u0163ia de a de\u0163ine cel pu\u0163in un cont de pl\u0103\u0163i pe toat\u0103 perioada desf\u0103\u015fur\u0103rii activit\u0103\u0163ii.<\/p>\n<\/div>\n\n\n\n<div id=\"conta-413302603\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"138622\" class=\"elementor elementor-138622\" 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-74d5fa3 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d5fa3\" data-element_type=\"section\" data-e-type=\"section\">\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-e077846\" data-id=\"e077846\" 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-36d650e elementor-widget elementor-widget-image\" data-id=\"36d650e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"1080\" height=\"350\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png\" class=\"attachment-full size-full wp-image-140760\" alt=\"Oferta ContApp generala desktop\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png 1080w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-300x97.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-1024x332.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-768x249.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-596b463 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"596b463\" data-element_type=\"section\" data-e-type=\"section\">\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-5910dd8\" data-id=\"5910dd8\" 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-2a3b325 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"2a3b325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"340\" height=\"515\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png\" class=\"attachment-medium_large size-medium_large wp-image-140761\" alt=\"Oferta ContApp generala mobile\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png 340w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1-198x300.png 198w\" sizes=\"(max-width: 340px) 100vw, 340px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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 class=\"wp-block-heading\" id=\"obliga\u021bia-pfa-ii-if-de-a-utiliza-un-cont-bancar-deschis-pe-cui\">Obliga\u021bia PFA\/II\/IF de a utiliza un cont bancar deschis pe CUI<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Legea 239\/2025 modific\u0103 OUG 193\/2002 privind introducerea sistemelor moderne de plat\u0103, care la articolul 1 prevede:<\/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:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">(1^2). Persoanele fizice sau juridice prev\u0103zute la art. 4 alin. (1) din Legea nr. 265\/2022 privind registrul comer\u0163ului \u015fi pentru modificarea \u015fi completarea altor acte normative cu inciden\u0163\u0103 asupra \u00eenregistr\u0103rii \u00een registrul comer\u0163ului, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, <strong>au obliga\u0163ia s\u0103 accepte pl\u0103\u0163i efectuate \u015fi prin intermediul mijloacelor moderne de plat\u0103.&#8221;<\/strong><\/p>\n<\/div>\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-d8ccb791 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#e6edf7;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\">&#8222;(1^3) Prin excep\u0163ie de la dispozi\u0163iile alin. (1^2), entit\u0103\u0163ile care <strong>efectueaz\u0103 toate opera\u0163iunile de plat\u0103 \u015fi \u00eencasare exclusiv prin conturi deschise la institu\u0163ii de credit<\/strong> nu au obliga\u0163ia s\u0103 accepte pl\u0103\u0163i efectuate \u015fi prin intermediul mijloacelor moderne de plat\u0103.&#8221;<\/p>\n<\/div>\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-d8ccb791 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#e6edf7;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\">Art. 4 alin. (1) din Legea nr. 265\/2022: <a href=\"https:\/\/idrept.ro\/DocumentView.aspx?DocumentId=00233387-2024-03-20&amp;DisplayDate=2024-06-17#\" target=\"_blank\" rel=\"noopener\"><\/a><strong>(1)<\/strong> Registrul comer\u0163ului este serviciul public de interes general prin care se asigur\u0103 \u00eenregistrarea \u015fi publicitatea profesioni\u015ftilor <strong>persoane fizice autorizate, \u00eentreprinderi individuale \u015fi \u00eentreprinderi familiale<\/strong>, \u00eenmatricularea \u015fi publicitatea profesioni\u015ftilor societ\u0103\u0163i, societ\u0103\u0163i europene, societ\u0103\u0163i cooperative, societ\u0103\u0163i cooperative europene, organiza\u0163ii cooperatiste de credit, grupuri de interes economic \u015fi grupuri europene de interes economic, cu sediul principal \u00een Rom\u00e2nia, \u00eenregistrarea \u015fi publicitatea sucursalelor acestora, precum \u015fi a sucursalelor persoanelor juridice enumerate cu sediul principal \u00een str\u0103in\u0103tate.<\/p>\n<\/div>\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-d8ccb791 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\">Prin urmare, si persoanele fizice \u00eenregistrate la Registrul Comertului, ca PFA, II, IF, au obliga\u021bia s\u0103 ofere clien\u021bilor posibilitatea de a plati cu mijloace de plata moderne altele decat numerar.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Mijloacele moderne de plat\u0103 sunt definite la Art. 1 din Codul de Procedura fiscala: <\/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:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">&#8222;41. Mijloc modern de plat\u0103 &#8211; instrument de plat\u0103, \u00een \u00een\u021belesul men\u021bionat la art. 5 alin. (1) pct. 31 din Legea nr. 209\/2019 privind serviciile de plat\u0103 \u0219i pentru modificarea unor acte normative, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, care include <strong>cardurile de debit, de credit sau prepl\u0103tite, precum \u0219i solu\u021biile moderne de plat\u0103, care se bazeaz\u0103 pe aplica\u021bii ce faciliteaz\u0103 ini\u021bierea unui ordin de plat\u0103 pentru a se efectua pl\u0103\u021bile de tip cont la cont;<\/strong>&#8222;<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Cea mai simpl\u0103 metod\u0103 de conformare este utilizarea contului bancar pe CUI. Totu\u0219i, aten\u021bie: dac\u0103 ave\u021bi clien\u021bi care vor s\u0103 pl\u0103teasc\u0103 altfel dec\u00e2t prin transfer bancar direct, legea v\u0103 oblig\u0103 s\u0103 de\u021bine\u021bi o solu\u021bie suplimentar\u0103, cum ar fi un&nbsp;<strong>POS<\/strong>&nbsp;sau o aplica\u021bie de plat\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"casa-de-marcat-pentru-incasari-in-numerar-1\">Obliga\u021bia profesiilor liberale de a utiliza un cont bancar deschis pe CIF<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A\u0219a cum este definit Art 1 din LEGEA 70\/2015 utilizare unui mijloc modern de plata este op\u021bional\u0103 pentru aceste entit\u0103\u021bi.<\/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:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">ART. 1. (1) Opera\u0163iunile de \u00eencas\u0103ri \u015fi pl\u0103\u0163i efectuate de persoane juridice, persoane fizice autorizate, \u00eentreprinderi individuale, \u00eentreprinderi familiale, <strong>liber-profesioni\u015fti, persoane fizice care desf\u0103\u015foar\u0103 activit\u0103\u0163i \u00een mod independent, asocieri \u015fi alte entit\u0103\u0163i cu sau f\u0103r\u0103 personalitate juridic\u0103<\/strong> de la\/c\u0103tre oricare dintre aceste categorii de persoane se vor realiza <strong>\u0218I prin mijloace moderne de plat\u0103. <\/strong><\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Iar  OUG 193\/2002, privind introducerea sistemelor moderne de plat\u0103, nu face referire la profesiile liberale.<\/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-d8ccb791 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\">Prin urmare, pentru profesiile liberale utilizarea unui cont bancar sau a altui mijloc modern de plat\u0103 este op\u021bional\u0103.<\/p>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"argumente-in-favoarea-contului-bancar-deschis-pe-cui-cif-ul-activtiatii\">Argumente in favoarea utiliz\u0103rii unui contului bancar deschis pe CUI\/CIF-ul activit\u0103\u021bii<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"font-weight: 400;\">Mai jos sunt cateva argumente in favoarea aceste rocmandari, argumente care sunt&nbsp;valabile atat pentru activitatile impuse cu norme de venit cat si pentru cele care stabilesc venitul net in sistem real: <\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Extrasul de cont este document justificativ pentru contabilitatea PFA si trebuie pastrat cel putin 5 ani. In cazul in care folosesti un cont personal, extrasele trebuie de asemenea pastrate cel putin 5 ani si prezentate controlului fiscal, daca este cazul<\/span>. Deci tranzactiile personale sunt automat expuse unor persoane care nu ar trebui sa le vada.<\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Cand ai cont separat pentru activitatea desfasurata, este mai usor sa-ti calculezi rezultatul activitatii<strong>.<\/strong> Veniturile incasate, cheltuielile deductibile, partial deductibile, protocol, plati anticipate de taxe si contributii etc, sunt mai usor de urmarit si de evidentiat. Nu amestecam cheltuielile personale, (de la restaurant, de la supermarket sau din vacanta), cu plata serviciilor si altor achiziti necesare pentru desfasurarea activitatii. <\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Cheltuieli cu administrarea &nbsp;contului bancar si a cardului sunt deductibile cand avem contul deschis pe CUI sau CIF. Aceste cheltuieli nu sunt deductibile pentru conturile deschise pe CNP.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Inspectia fiscala poate constata ca o incasare, aparent banala, este un venit impozabil si trebuie impozitat (ne poate chiar acuza de <strong>evaziune fiscala)<\/strong>, sau poate constata ca toate cheltuielile realizate sunt nedeductibile pentru ca apartin persoanei fizice si nu se poate face diferenta dintre ce este achizitionat in scopul desfasurarii activitatii si care sunt in scop personal.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Banca &#8222;stie&#8221; ca sumele incasate in contul PFA provin dintr-o activitate economica declarata si nu sunt bani negri. Acest lucru te poate ajuta si in cazul unui credit bancar sau a unui leasing. <\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"recomandarea-cont-app\"><strong>Recomandarea ContApp<\/strong>. Deschide\u021bi un cont dedicat activit\u0103\u021bii pe CIF-ul PFI si utilizati-l doar pentru incasarile si platile din activitate. Transfera\u021bi venitul net in contul personal pentru cheltuielile personale. Detalii despre utilizarea venitului net g\u0103si\u021bi aici <a href=\"https:\/\/youtu.be\/ZqjMa0ZWTPg?si=NERUaczE_qG_wpK2\" target=\"_blank\" rel=\"noopener\">\u00een acest tutorial video.<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"terminal-pos-pentru-pfa-ii-si-if\">Terminale POS utilizate la \u00eencasarea v\u00e2nz\u0103rilor<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Un terminal POS este un mijloc modern de plata, unul dintre cele mai utilizate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Modific\u0103rile aduse de legea 239\/2025, la OUG 193\/2002 privind introducerea sistemelor moderne de plat\u0103, prev\u0103d c\u0103 \u00een situa\u021bia in care tranzac\u021biile <strong>nu se realizeaz\u0103 exclusiv prin contul bancar<\/strong> este necesar\u0103 instalarea unui mijloc modern de plata, deci a unui terminal POS. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Obliga\u021bia se aplic\u0103 at\u00e2t persoanelor juridice, c\u00e2t \u0219i  PFA, II \u0219i \u00eentreprinderilor familiale IF.<\/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:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">(1^2). Persoanele fizice sau juridice prev\u0103zute la art. 4 alin. (1) din Legea nr. 265\/2022 privind registrul comer\u0163ului \u015fi pentru modificarea \u015fi completarea altor acte normative cu inciden\u0163\u0103 asupra \u00eenregistr\u0103rii \u00een registrul comer\u0163ului, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, <strong>au obliga\u0163ia s\u0103 accepte pl\u0103\u0163i efectuate \u015fi prin intermediul mijloacelor moderne de plat\u0103.&#8221;<\/strong><\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">.<\/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:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">&#8222;(1^3) Prin excep\u0163ie de la dispozi\u0163iile alin. (1^2), entit\u0103\u0163ile care <strong>efectueaz\u0103 toate opera\u0163iunile de plat\u0103 \u015fi \u00eencasare exclusiv prin conturi deschise la institu\u0163ii de credit<\/strong> nu au obliga\u0163ia s\u0103 accepte pl\u0103\u0163i efectuate \u015fi prin intermediul mijloacelor moderne de plat\u0103.&#8221;<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Observa\u021bie.<\/strong> \u00cen situatia in care se emit chitan\u021be intre doua persoane inregistrate la ONRC, inclusiv intre cele inregistrate ca PFA, II, IF acestea sunt obligate sa ofere si alte mijloace moderne de plat\u0103 conform 1^3 de mai sus.<\/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>\u00cen situa\u021bia \u00een care pentru \u00eencasarea prin POS\/cont bancar <strong>NU se emite bonul fiscal<\/strong> de la casa de marcat, este obligatorie emiterea facturii fiscale, (\u0219i a e-facturii), dac\u0103 activitatea desf\u0103\u0219urat\u0103 nu este \u00eencadrat\u0103 la <a href=\"https:\/\/contapp.ro\/blog\/operatiuni-scutite-de-tva-operatiuni-scutite-de-e-factura\/\">exceptii de la emiterea facturii, excep\u021biile sunt enumerate aici.<\/a><\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sanc\u021biuni pentru nerespectarea punctului 1^2 de mai sus:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>lipsa mijloacelor moderne de plat\u0103 instalate se sanc\u0163ioneaz\u0103 cu amend\u0103 de la 20.000 lei la 50.000 lei;<\/li>\n\n\n\n<li>refuzul entit\u0103\u0163ilor prev\u0103zute la art. 1 alin. (1^2) de a accepta mijloace moderne de plat\u0103 se sanc\u0163ioneaz\u0103 cu amend\u0103 de la 5.000 lei la 7.500 lei;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"terminal-pos-pentru-profesii-liberale\">Terminal POS pentru Profesii Liberale<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Profesionistii, fara persoanalitate juridica, inregistrati la ANAF in baza unei legi speciale (ca <a href=\"https:\/\/contapp.ro\/blog\/lista-profesii-liberale\/\" data-type=\"post\" data-id=\"128978\">profesie liberala<\/a>), <strong>nu sunt vizati de modificarile introduse legea 239\/2025, intrata recent in vigoare<\/strong>;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alineatul 1^2 face referire la entit\u0103tile de la art. 4 alin. (1) din Legea nr. 265\/2022, in care un este inclus\u0103 aceasta categorie de agenti economici (profesii liberale):<\/p>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e6edf7\">Art. 4 alin. (1) din Legea nr. 265\/2022: <a href=\"https:\/\/idrept.ro\/DocumentView.aspx?DocumentId=00233387-2024-03-20&amp;DisplayDate=2024-06-17#\" target=\"_blank\" rel=\"noopener\"><\/a><strong>(1)<\/strong> Registrul comer\u0163ului este serviciul public de interes general prin care se asigur\u0103 \u00eenregistrarea \u015fi publicitatea profesioni\u015ftilor <strong>persoane fizice autorizate, \u00eentreprinderi individuale \u015fi \u00eentreprinderi familiale<\/strong>, \u00eenmatricularea \u015fi publicitatea profesioni\u015ftilor societ\u0103\u0163i, societ\u0103\u0163i europene, societ\u0103\u0163i cooperative, societ\u0103\u0163i cooperative europene, organiza\u0163ii cooperatiste de credit, grupuri de interes economic \u015fi grupuri europene de interes economic, cu sediul principal \u00een Rom\u00e2nia, \u00eenregistrarea \u015fi publicitatea sucursalelor acestora, precum \u015fi a sucursalelor persoanelor juridice enumerate cu sediul principal \u00een str\u0103in\u0103tate.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e6edf7\"><strong>(2)<\/strong> Nu sunt supu\u015fi obliga\u0163iei de \u00eenregistrare \u00een registrul comer\u0163ului profesioni\u015ftii ale c\u0103ror organizare, func\u0163ionare \u015fi eviden\u0163\u0103 sunt reglementate prin acte normative speciale care nu prev\u0103d aceast\u0103 obliga\u0163ie de \u00eenregistrare.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Concluzie. <\/strong>Activitatile economice organizate ca profesii liberale sau ca asociere de profesionisti, fara presonalitate juridica, nu sunt obligate sa detina un terminal POS.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"obliga\u021bia-operatorilor-economici-de-a-utiliza-case-se-marcat\">Obliga\u021bia operatorilor economici de a utiliza case de marcat<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/contapp.ro\/blog\/casa-de-marcat-pentru-pfa\/\">Informa\u021bii detaliate despre utilizarea caselor de marcat g\u0103se\u0219ti aici.<\/a><\/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:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">Art. 1. (1)Operatorii economici care \u00eencaseaz\u0103, integral sau par\u0163ial, cu numerar sau prin utilizarea cardurilor de credit\/debit sau a substitutelor de numerar <strong>contravaloarea bunurilor livrate cu am\u0103nuntul, precum \u015fi a prest\u0103rilor de servicii<\/strong> efectuate direct c\u0103tre popula\u0163ie sunt obliga\u0163i s\u0103 utilizeze aparate de marcat electronice fiscale.<\/p>\n\n\n\n<p class=\"alignment_l prefix_0 suffix_1 type_19 quoted wp-block-paragraph\">(2)Operatorii economici prev\u0103zu\u0163i la alin. (1), denumi\u0163i \u00een continuare utilizatori, au obliga\u0163ia s\u0103 emit\u0103 bonuri fiscale cu aparate de marcat electronice fiscale \u015fi s\u0103 le \u00eenm\u00e2neze clien\u0163ilor. La solicitarea clien\u0163ilor, utilizatorii vor elibera acestora \u015fi factura.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sunt exceptate de la utilizarea caselor de marcat fiscale:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8230;..<\/p>\n\n\n\n<p class=\"alignment_l prefix_0 suffix_1 type_13 quoted wp-block-paragraph\"><strong>f) <\/strong>activitatile desfasurate ca profesii libere sub toate formele de organizare care nu implica crearea unei societati comerciale;<\/p>\n\n\n\n<p class=\"alignment_l prefix_0 suffix_1 type_13 quoted wp-block-paragraph\">Conform codului fiscal &#8222;Sunt considerate venituri din profesii libere veniturile ob\u0163inute din prest\u0103ri de servicii cu caracter profesional, desf\u0103\u015furate \u00een mod individual sau \u00een diverse forme de asociere, \u00een domeniile \u015ftiin\u0163ific, literar, artistic, educativ \u015fi 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. &#8222;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/contapp.ro\/lista-profesii-liberale\/\">Lista cu profesiile liberale este aici<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Articol actualizat cu legea 239\/2025 &#8211; pachetul 2 de masuri fiscale. Tabel sintetizator Persoane juridice (societ\u0103ti comerciale) PFA\/II\/IF \u00eenregistrate la ONRC Profesii Liberale \u00eenregistrate la ANAF Pentru \u00eencas\u0103ri de la persoane fizice \u0219i juridice f\u0103r\u0103 numerar sau f\u0103r\u0103 carduri Implicit, au obliga\u021bia de a utiliza cont bancar deschis pe CUI. Au obliga\u021bia de a utiliza [&hellip;]<\/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":[116,117,118,119],"class_list":["post-128991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","category-infiintare-pfa","tag-cont-bancar-activitati-independente","tag-cont-bancar-ii","tag-cont-bancar-pfa","tag-cont-dedicat"],"_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":38,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128991\/revisions"}],"predecessor-version":[{"id":141411,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128991\/revisions\/141411"}],"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}]}}