{"id":129160,"date":"2025-05-14T14:28:00","date_gmt":"2025-05-14T14:28:00","guid":{"rendered":"http:\/\/contapp.hype.ro\/situatia-obligatiilor-de-plata-din-spv\/"},"modified":"2026-08-17T20:27:49","modified_gmt":"2026-08-17T20:27:49","slug":"situatia-obligatiilor-de-plata-din-spv","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/situatia-obligatiilor-de-plata-din-spv\/","title":{"rendered":"Situa\u021bia obliga\u021biilor de plat\u0103 din SPV: cum o ob\u021bii \u0219i cum o interpretezi"},"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-situatia-obligatiilor-de-plata\">Ce este situa\u021bia obliga\u021biilor de plat\u0103<\/a><\/li><li><a href=\"#cum-obtii-situatia-obligatiilor-de-plata\">Cum ob\u021bii situa\u021bia obliga\u021biilor de plat\u0103<\/a><\/li><li><a href=\"#ce-trebuie-sa-urmaresti\">Ce trebuie s\u0103 urm\u0103re\u0219ti<\/a><\/li><li><a href=\"#de-unde-vin-obligatiile-restante\">De unde pot rezulta obliga\u021bii de plat\u0103 restante<\/a><\/li><li><a href=\"#de-unde-vin-sumele-pe-minus\">De unde pot rezulta sumele pe minus<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><ul><li><a href=\"#nu-exista-informatii\">\u00cen Mesaje scrie c\u0103 \u201enu exist\u0103 informa\u021bii\u201d. Ce \u00eenseamn\u0103?<\/a><\/li><li><a href=\"#am-platit-tot-si-imi-apar-sume\">Am pl\u0103tit tot \u0219i totu\u0219i \u00eemi apar sume de plat\u0103. De unde vin?<\/a><\/li><li><a href=\"#cat-de-des-se-actualizeaza\">C\u00e2t de des se actualizeaz\u0103 situa\u021bia?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cenainte de a face pl\u0103\u021bi c\u0103tre bugetul de stat, descarc\u0103 din <a href=\"https:\/\/contapp.ro\/blog\/spatiul-privat-virtual\/\">Spa\u021biul Privat Virtual (SPV)<\/a> o situa\u021bie la zi a obliga\u021biilor \u0219i a pl\u0103\u021bilor tale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 nu ai disponibilit\u0103\u021bi pentru plata taxelor, <a href=\"https:\/\/contapp.ro\/blog\/esalonarea-obligatiilor-fiscale\/\">vezi \u00een acest articol cum po\u021bi ob\u021bine o e\u0219alonare<\/a> pe maximum 12 luni, direct de la ANAF \u0219i cu o dob\u00e2nd\u0103 bun\u0103.<\/p>\n\n\n\n<h2 id=\"ce-este-situatia-obligatiilor-de-plata\" class=\"wp-block-heading\">Situa\u021bia obliga\u021biilor de plat\u0103 este o fotografie la zi a pl\u0103\u021bilor \u0219i datoriilor la bugetul de stat<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ANAF pune la dispozi\u021bie prin SPV mai multe tipuri de informa\u021bii, dar modul lor de prezentare este dificil de \u00een\u021beles. \u00cen cazul situa\u021biei obliga\u021biilor de plat\u0103 nu se prezint\u0103 istoricul opera\u021biunilor efectuate de c\u0103tre ANAF (stingeri, regulariz\u0103ri) sau de c\u0103tre tine (pl\u0103\u021bi efectuate \u0219i declara\u021bii depuse).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Odat\u0103 ce o obliga\u021bie a fost stins\u0103, ea nu mai apare \u00een situa\u021bie \u0219i nici plata corespunz\u0103toare ei, ceea ce face foarte dificil de \u00een\u021beles de unde vin sumele afi\u0219ate.<\/p>\n\n\n\n<h2 id=\"cum-obtii-situatia-obligatiilor-de-plata\" class=\"wp-block-heading\">Cum ob\u021bii situa\u021bia obliga\u021biilor de plat\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Intr\u0103 \u00een SPV \u0219i alege din meniul din st\u00e2nga <strong>Solicit\u0103ri<\/strong> &gt; apoi <strong>Obliga\u021bii de plat\u0103<\/strong>. Vezi imaginea de mai jos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dup\u0103 solicitare trebuie s\u0103 a\u0219tep\u021bi c\u00e2teva minute, p\u00e2n\u0103 c\u00e2nd situa\u021bia apare \u00een <strong>Mesaje<\/strong>, de unde o po\u021bi desc\u0103rca \u00een format PDF.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"609\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Situatii-Obligatii-si-plati-in-SPV-1024x609.jpg\" alt=\"Meniul SPV pentru solicitarea situa\u021biei obliga\u021biilor de plat\u0103\" class=\"wp-image-129162\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Situatii-Obligatii-si-plati-in-SPV-1024x609.jpg 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Situatii-Obligatii-si-plati-in-SPV-300x178.jpg 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Situatii-Obligatii-si-plati-in-SPV.jpg 1459w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\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> Toate opera\u021biunile efectuate \u00een cursul unei luni apar \u00een situa\u021bie dup\u0103 data de 10 a lunii urm\u0103toare.<\/p>\n<\/div>\n\n\n\n<h2 id=\"ce-trebuie-sa-urmaresti\" class=\"wp-block-heading\">Ce trebuie s\u0103 urm\u0103re\u0219ti<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Situa\u021bia nu reflect\u0103 istoricul opera\u021biunilor efectuate de c\u0103tre ANAF (stingeri, regulariz\u0103ri) sau de c\u0103tre tine (pl\u0103\u021bi efectuate \u0219i declara\u021bii depuse). Odat\u0103 ce o obliga\u021bie a fost stins\u0103, ea nu mai apare \u00een situa\u021bie \u0219i nici plata corespunz\u0103toare ei. Din aceast\u0103 cauz\u0103 este foarte dificil de \u00een\u021beles de unde vin sumele din tabele, dac\u0103 nu ai acces la dosarul de contabilitate \u0219i la declara\u021biile depuse.<\/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> Situa\u021bia obliga\u021biilor de plat\u0103 nu este istoric\u0103 \u0219i prezint\u0103 doar o fotografie de moment, cu sume pozitive, care reprezint\u0103 obliga\u021bii fiscale datorate \u0219i nestinse, \u0219i cu pl\u0103\u021bi neutilizate \u00een stingere \u2014 pl\u0103\u021bi nedistribuite, cu semnul minus \u00een fa\u021b\u0103. Prin urmare, valorile din situa\u021bie sunt greu de \u00een\u021beles \u0219i aparent nu au o logic\u0103 evident\u0103. O clarificare ferm\u0103 se ob\u021bine doar de la ANAF.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce trebuie s\u0103 urm\u0103re\u0219ti \u00een situa\u021bie<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Totalul de la primul tabel (1. Situa\u021bia sintetic\u0103 a obliga\u021biilor de plat\u0103) \u00ee\u021bi arat\u0103 suma curent\u0103 de plat\u0103 la buget. Dac\u0103 suma este cu minus, \u00eenseamn\u0103 c\u0103 pl\u0103\u021bile efectuate sunt mai mari dec\u00e2t obliga\u021biile datorate. Presupun\u00e2nd c\u0103 totalul de la tabelul 1 este pe plus, el se compune din obliga\u021bii cu scaden\u021ba dep\u0103\u0219it\u0103 \u0219i obliga\u021bii cu termen de plat\u0103 viitor \u2014 pentru sumele din <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica\/\">Declara\u021bia Unic\u0103<\/a>, termenul este 25 mai al anului urm\u0103tor celui \u00een care ai realizat venitul:<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1.1 Situa\u021bia analitic\u0103 a obliga\u021biilor de plat\u0103 restante<\/li>\n\n\n\n<li>1.2 Situa\u021bia analitic\u0103 a obliga\u021biilor de plat\u0103 cu termene de plat\u0103 viitoare<\/li>\n\n\n\n<li>1.3 Obliga\u021bii fiscale accesorii calculate \u0219i necomunicate<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">2. Dac\u0103 din tabelul 1 rezult\u0103 obliga\u021bii cu scaden\u021ba dep\u0103\u0219it\u0103, mergi la tabelul cu num\u0103rul \u201e2. Situa\u021bia analitic\u0103 a sumelor neutilizate \u00een stingere\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Compar\u0103 valoarea de la punctul 1 cu valoarea de la punctul 2: Total sum\u0103 obliga\u021bii de plat\u0103 \u2013 Total sum\u0103 neutilizat\u0103 \u00een stingere. Rezultatul poate fi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pozitiv \u2014 reprezint\u0103 obliga\u021bii bugetare restante;<\/li>\n\n\n\n<li>negativ \u2014 reprezint\u0103 pl\u0103\u021bi efectuate \u00een plus.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"de-unde-vin-obligatiile-restante\" class=\"wp-block-heading\">De unde pot rezulta obliga\u021bii de plat\u0103 restante<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2teva explica\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>nu ai pl\u0103tit obliga\u021biile sau le-ai pl\u0103tit \u00een contul gre\u0219it \u2014 verific\u0103 <a href=\"https:\/\/contapp.ro\/blog\/contul-unic-pentru-persoane-fizice\/\">contul unic de plat\u0103<\/a>;<\/li>\n\n\n\n<li>s-au calculat regulariz\u0103ri de impozite \u0219i contribu\u021bii sociale pentru perioada anterioar\u0103;<\/li>\n\n\n\n<li>s-au calculat dob\u00e2nzi \u0219i penalit\u0103\u021bi pentru obliga\u021biile restante;<\/li>\n\n\n\n<li>o declara\u021bie nu a fost prelucrat\u0103 \u2014 verific\u0103 <a href=\"https:\/\/contapp.ro\/blog\/cum-se-descarca-duplicat-declaratie-unica-si-recipisa-din-spv\/\">recipisa de confirmare din SPV<\/a>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sumele din situa\u021bia ANAF sunt greu de reconciliat f\u0103r\u0103 eviden\u021ba ta la zi. <a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/?ref=blog-situatia-obligatiilor\">ContApp \u00ee\u021bi arat\u0103 \u00een orice moment c\u00e2t datorezi la stat<\/a>, pe m\u0103sur\u0103 ce \u00eencasezi, \u0219i \u00ee\u021bi genereaz\u0103 Declara\u021bia Unic\u0103 din propriile tale \u00eencas\u0103ri \u0219i pl\u0103\u021bi.<\/p>\n\n\n\n<h2 id=\"de-unde-vin-sumele-pe-minus\" class=\"wp-block-heading\">De unde pot rezulta sumele pe minus<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 opera\u021bia de mai sus are un rezultat negativ, \u00eenseamn\u0103 c\u0103 ai sume pl\u0103tite \u00een plus la buget. Cea mai frecvent\u0103 cauz\u0103 este c\u0103 ai f\u0103cut pl\u0103\u021bi, dar declara\u021biile corespunz\u0103toare nu au fost depuse sau nu au fost \u00eenc\u0103 prelucrate, deci ANAF nu are ce obliga\u021bie s\u0103 sting\u0103 cu ele.<\/p>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h3 id=\"nu-exista-informatii\" class=\"wp-block-heading\">\u00cen Mesaje scrie c\u0103 \u201enu exist\u0103 informa\u021bii\u201d. Ce \u00eenseamn\u0103?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00censeamn\u0103 c\u0103 nu s-au depus declara\u021bii \u0219i nu s-au f\u0103cut pl\u0103\u021bi sau c\u0103, de\u0219i s-au depus, nu exist\u0103 obliga\u021bii de plat\u0103 curente \u0219i nici sume pl\u0103tite \u00een plus. Nu este o eroare a SPV.<\/p>\n\n\n\n<h3 id=\"am-platit-tot-si-imi-apar-sume\" class=\"wp-block-heading\">Am pl\u0103tit tot \u0219i totu\u0219i \u00eemi apar sume de plat\u0103. De unde vin?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Verific\u0103 pentru ce perioad\u0103 sunt calculate. Pot fi pentru activit\u0103\u021bi sau venituri ob\u021binute cu c\u00e2\u021biva ani \u00een urm\u0103 sau pot proveni dintr-o declara\u021bie unic\u0103 completat\u0103 gre\u0219it. Dac\u0103 nu \u00ee\u021bi dai seama de unde vin, nu pl\u0103ti nimic \u2014 mergi la ANAF \u0219i cere s\u0103 \u021bi se explice sumele.<\/p>\n\n\n\n<div id=\"conta-3511869578\" 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=\"cat-de-des-se-actualizeaza\" class=\"wp-block-heading\">C\u00e2t de des se actualizeaz\u0103 situa\u021bia?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Opera\u021biunile dintr-o lun\u0103 apar dup\u0103 data de 10 a lunii urm\u0103toare. Dac\u0103 tocmai ai f\u0103cut o plat\u0103 sau ai depus o declara\u021bie, este normal s\u0103 nu se vad\u0103 \u00eenc\u0103 \u00een documentul desc\u0103rcat azi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cenainte de a face pl\u0103\u021bi c\u0103tre bugetul de stat, descarc\u0103 din Spa\u021biul Privat Virtual (SPV) o situa\u021bie la zi a obliga\u021biilor \u0219i a pl\u0103\u021bilor tale. Dac\u0103 nu ai disponibilit\u0103\u021bi pentru plata taxelor, vezi \u00een acest articol cum po\u021bi ob\u021bine o e\u0219alonare pe maximum 12 luni, direct de la ANAF \u0219i cu o dob\u00e2nd\u0103 bun\u0103. Situa\u021bia [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":142133,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[413,474],"tags":[332,536],"class_list":["post-129160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaratia-unica","category-ghid-contabilitate-pfa","tag-obligatii-de-plata-spv","tag-situatia-obligatiilor-de-plata"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129160","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=129160"}],"version-history":[{"count":9,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129160\/revisions"}],"predecessor-version":[{"id":142139,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129160\/revisions\/142139"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142133"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=129160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=129160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=129160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}