{"id":129209,"date":"2020-03-12T13:02:19","date_gmt":"2020-03-12T13:02:19","guid":{"rendered":"http:\/\/contapp.hype.ro\/intocmire-jurnale-de-vanzari-si-de-cumparari\/"},"modified":"2026-09-24T16:21:06","modified_gmt":"2026-09-24T16:21:06","slug":"intocmire-jurnale-de-vanzari-si-de-cumparari","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/intocmire-jurnale-de-vanzari-si-de-cumparari\/","title":{"rendered":"Jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri la PFA"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#ce-sunt-jurnalele\">Ce sunt jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri<\/a><\/li><li><a href=\"#cine-le-tine\">Cine este obligat s\u0103 le \u021bin\u0103<\/a><\/li><li><a href=\"#temei-legal\">Temeiul legal<\/a><ul><li><a href=\"#de-ce-nu-sunt-in-omfp-170\">De ce nu apar \u00een Ordinul 170\/2015<\/a><\/li><\/ul><\/li><li><a href=\"#de-ce-conteaza\">De ce conteaz\u0103, chiar dac\u0103 nu e\u0219ti pl\u0103titor de TVA<\/a><ul><li><a href=\"#plafon-tva-pe-facturi\">Plafonul de TVA se m\u0103soar\u0103 pe facturi, nu pe \u00eencas\u0103ri<\/a><\/li><li><a href=\"#plafon-norma-de-venit\">Plafonul de 25.000 de euro: alt\u0103 baz\u0103, alt registru<\/a><\/li><\/ul><\/li><li><a href=\"#jurnalul-de-vanzari\">Ce completezi \u00een jurnalul de v\u00e2nz\u0103ri<\/a><\/li><li><a href=\"#jurnalul-de-cumparari\">Ce completezi \u00een jurnalul de cump\u0103r\u0103ri<\/a><\/li><li><a href=\"#relatia-cu-rjip-si-ref\">Cum se leag\u0103 de RJIP \u0219i de Registrul de Eviden\u021b\u0103 Fiscal\u0103<\/a><\/li><li><a href=\"#arhivare\">C\u00e2t timp le p\u0103strezi<\/a><\/li><li><a href=\"#inspectia-fiscala\">Ce se verific\u0103 la inspec\u021bia fiscal\u0103<\/a><\/li><li><a href=\"#jurnale-in-contapp\">Cum generezi jurnalele \u00een ContApp<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri trec, de obicei, drept registre \u201ede pl\u0103titor de TVA&#8221;. Nu sunt. Un PFA, o \u00eentreprindere individual\u0103 sau o profesie liberal\u0103 le \u021bine <strong>indiferent de forma de impozitare<\/strong> \u2014 norm\u0103 de venit sau sistem real \u2014 \u0219i indiferent dac\u0103 este sau nu \u00eenregistrat\u0103 \u00een scopuri de TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mai mult: pentru un nepl\u0103titor de TVA, jurnalul de v\u00e2nz\u0103ri este singurul registru care \u00eei arat\u0103 c\u00e2nd se apropie de plafonul de la care \u00eenregistrarea devine obligatorie. Restul registrelor nu \u00eei spun asta, pentru un motiv pe care \u00eel vezi mai jos.<\/p>\n\n\n\n<h2 id=\"ce-sunt-jurnalele\" class=\"wp-block-heading\">Ce sunt jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sunt dou\u0103 eviden\u021be \u021binute pe baz\u0103 de <strong>factur\u0103<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>jurnalul de v\u00e2nz\u0103ri<\/strong> \u2014 toate facturile pe care le-ai emis \u00eentr-o perioad\u0103, de regul\u0103 o lun\u0103;<\/li>\n\n\n\n<li><strong>jurnalul de cump\u0103r\u0103ri<\/strong> \u2014 toate facturile pe care le-ai primit pentru bunuri \u0219i servicii achizi\u021bionate \u00een activitate, \u00een aceea\u0219i perioad\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ceea ce le deosebe\u0219te de celelalte registre ale contabilit\u0103\u021bii \u00een partid\u0103 simpl\u0103 este momentul \u00eenregistr\u0103rii. \u00cen <a href=\"https:\/\/contapp.ro\/blog\/contabilitate-in-sistem-real\/\" data-type=\"post\" data-id=\"139982\">Registrul Jurnal de \u00cencas\u0103ri \u0219i Pl\u0103\u021bi (RJIP)<\/a> treci o opera\u021biune atunci c\u00e2nd banii se mi\u0219c\u0103. \u00cen jurnalele de v\u00e2nz\u0103ri \u0219i de cump\u0103r\u0103ri o treci atunci c\u00e2nd <strong>se emite sau se prime\u0219te factura<\/strong>, chiar dac\u0103 nu a fost pl\u0103tit\u0103 \u0219i chiar dac\u0103 nu va fi pl\u0103tit\u0103 niciodat\u0103 \u00een anul respectiv.<\/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:#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>De aici vine toat\u0103 utilitatea lor.<\/strong> Plafoanele fiscale care se calculeaz\u0103 pe facturi, nu pe \u00eencas\u0103ri, nu pot fi urm\u0103rite din RJIP. Jurnalul de v\u00e2nz\u0103ri este registrul care le urm\u0103re\u0219te.<\/p>\n<\/div>\n\n\n\n<h2 id=\"cine-le-tine\" class=\"wp-block-heading\">Cine este obligat s\u0103 le \u021bin\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Obliga\u021bia nu at\u00e2rn\u0103 de felul \u00een care \u00ee\u021bi calculezi impozitul pe venit, ci de <strong>regimul de TVA<\/strong> pe care \u00eel aplici:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Situa\u021bia ta<\/th><th>\u021aii jurnalele?<\/th><th>De ce<\/th><\/tr><\/thead><tbody><tr><td>Nepl\u0103titor de TVA, sub plafon, \u00een <strong>sistem real<\/strong><\/td><td><strong>Da<\/strong><\/td><td>aplici regimul special de scutire, iar normele \u00ee\u021bi cer ambele jurnale<\/td><\/tr><tr><td>Nepl\u0103titor de TVA, sub plafon, la <strong>norm\u0103 de venit<\/strong><\/td><td><strong>Da<\/strong><\/td><td>acela\u0219i temei \u2014 forma de impozitare nu schimb\u0103 nimic<\/td><\/tr><tr><td><strong>Pl\u0103titor de TVA<\/strong> \u00een regim normal<\/td><td><strong>Da<\/strong><\/td><td>jurnalele sunt baza pe care se \u00eentocme\u0219te Decontul de TVA (D300)<\/td><\/tr><tr><td>Nepl\u0103titor, dar cu <strong>cod special de TVA<\/strong> (art. 317)<\/td><td><strong>Da<\/strong><\/td><td>regimul special de scutire pe opera\u021biunile interne, plus eviden\u021ba achizi\u021biilor din str\u0103in\u0103tate<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Observ\u0103 ce nu apare \u00een tabel: nicio coloan\u0103 despre tipul clien\u021bilor, despre \u021bara lor sau despre existen\u021ba unor achizi\u021bii din Uniunea European\u0103. Un PFA care factureaz\u0103 exclusiv \u00een Rom\u00e2nia \u0219i cump\u0103r\u0103 exclusiv din Rom\u00e2nia \u021bine ambele jurnale, la fel ca unul care lucreaz\u0103 cu parteneri din UE.<\/p>\n\n\n\n<h2 id=\"temei-legal\" class=\"wp-block-heading\">Temeiul legal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Obliga\u021bia este prev\u0103zut\u0103 \u00een normele metodologice de aplicare a <strong>art. 310 din Codul fiscal<\/strong> \u2014 articolul care reglementeaz\u0103 regimul special de scutire pentru \u00eentreprinderile mici, adic\u0103 exact regimul pe care \u00eel aplic\u0103 un nepl\u0103titor de TVA aflat sub plafon:<\/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\"><strong>Cf. normelor metodologice de aplicare a art. 310 din Codul fiscal:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">84. (1) Persoanele care aplic\u0103 regimul special de scutire, conform art. 310 din Codul fiscal, au obliga\u021bia s\u0103 \u021bin\u0103 eviden\u021ba livr\u0103rilor de bunuri \u0219i a prest\u0103rilor de servicii care ar fi taxabile dac\u0103 nu ar fi realizate de o mic\u0103 \u00eentreprindere, cu ajutorul jurnalului pentru v\u00e2nz\u0103ri, precum \u0219i eviden\u021ba bunurilor \u0219i a serviciilor taxabile achizi\u021bionate, cu ajutorul jurnalului pentru cump\u0103r\u0103ri.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Textul spune dou\u0103 lucruri utile. Primul: obliga\u021bia se aplic\u0103 <strong>tuturor<\/strong> persoanelor care aplic\u0103 regimul special de scutire, f\u0103r\u0103 nicio distinc\u021bie dup\u0103 forma de impozitare. Al doilea: \u00een jurnalul de v\u00e2nz\u0103ri intr\u0103 opera\u021biunile \u201ecare ar fi taxabile dac\u0103 nu ar fi realizate de o mic\u0103 \u00eentreprindere&#8221; \u2014 adic\u0103 facturile tale obi\u0219nuite, cele pe care le emi\u021bi f\u0103r\u0103 TVA tocmai pentru c\u0103 e\u0219ti sub plafon.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceea\u0219i obliga\u021bie a fost confirmat\u0103 \u0219i printr-un comunicat al ANAF Gala\u021bi, care a precizat explicit c\u0103 jurnalele se \u00eentocmesc de activit\u0103\u021bile independente <strong>indiferent de forma de impozitare<\/strong>, deci \u0219i la norm\u0103 de venit:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/ANAF-Galati-jurnale-de-vanzari-si-cumparari-scaled-1.jpg\" alt=\"Comunicat ANAF Gala\u021bi privind obliga\u021bia de a \u00eentocmi jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri la activit\u0103\u021bile independente, indiferent de forma de impozitare\" class=\"wp-image-88664\"\/><\/figure>\n\n\n\n<h3 id=\"de-ce-nu-sunt-in-omfp-170\" class=\"wp-block-heading\">De ce nu apar \u00een Ordinul 170\/2015<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai citit ghidul despre <a href=\"https:\/\/contapp.ro\/blog\/registre-obligatorii-in-contabilitatea-pfa-diferente-de-completare\/\">registrele obligatorii ale unui PFA<\/a>, ai v\u0103zut acolo o formulare diferit\u0103: jurnalele \u201enu sunt prev\u0103zute expres&#8221; de Ordinul nr. 170\/2015. Nu este o contradic\u021bie \u2014 cele dou\u0103 afirma\u021bii privesc acte normative diferite.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ordinul 170\/2015<\/strong> reglementeaz\u0103 contabilitatea \u00een partid\u0103 simpl\u0103. Jurnalele nu sunt printre registrele contabile pe care le enumer\u0103, iar de aceea \u00een nomenclatorul formularelor financiar-contabile apar <strong>f\u0103r\u0103 cod<\/strong>, spre deosebire de Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi (14-1-1\/b) sau de Registrul-inventar (14-1-2\/b).<\/li>\n\n\n\n<li><strong>Normele de TVA<\/strong>, \u00een schimb, le cer expres \u2014 textul citat mai sus.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Concluzia practic\u0103: nu le cau\u021bi \u00een reglementarea contabil\u0103, ci \u00een cea de TVA. Obliga\u021bia exist\u0103, dar nu \u00ee\u021bi impune un formular tipizat.<\/p>\n\n\n\n<h2 id=\"de-ce-conteaza\" class=\"wp-block-heading\">De ce conteaz\u0103, chiar dac\u0103 nu e\u0219ti pl\u0103titor de TVA<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dincolo de obliga\u021bia \u00een sine, jurnalele rezolv\u0103 o problem\u0103 foarte concret\u0103.<\/p>\n\n\n\n<h3 id=\"plafon-tva-pe-facturi\" class=\"wp-block-heading\">Plafonul de TVA se m\u0103soar\u0103 pe facturi, nu pe \u00eencas\u0103ri<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Plafonul de scutire de TVA este de <strong>395.000 lei<\/strong>, majorat de la 300.000 lei \u00eencep\u00e2nd cu 1 septembrie 2025. Iar el se calculeaz\u0103 pe <strong>veniturile facturate<\/strong> \u00een cursul anului, <a href=\"https:\/\/contapp.ro\/blog\/pfa-platitor-sau-neplatitor-de-tva\/\">chiar dac\u0103 o parte dintre ele nu sunt \u00eencasate<\/a> \u00een acela\u0219i an.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">RJIP-ul \u00eenregistreaz\u0103 \u00eencas\u0103ri. Registrul de Eviden\u021b\u0103 Fiscal\u0103 se completeaz\u0103 dup\u0103 \u00eencheierea anului. Niciunul nu \u00ee\u021bi arat\u0103, \u00een luna august, c\u00e2t ai facturat de la 1 ianuarie. Jurnalul de v\u00e2nz\u0103ri, cu totaluri lunare \u0219i cumul de la \u00eenceputul anului, \u00ee\u021bi arat\u0103.<\/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:#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>Momentul dep\u0103\u0219irii conteaz\u0103, nu anul.<\/strong> Trebuie s\u0103 solici\u021bi \u00eenregistrarea \u00een scopuri de TVA <strong>cel t\u00e2rziu la data dep\u0103\u0219irii plafonului<\/strong>, iar regimul normal de taxare se aplic\u0103 <strong>\u00eencep\u00e2nd cu tranzac\u021bia care a condus la dep\u0103\u0219ire<\/strong>. Cu alte cuvinte, chiar factura care trece peste 395.000 lei ar fi trebuit emis\u0103 cu TVA. Dac\u0103 afli \u00een ianuarie urm\u0103tor, ai deja un \u0219ir de facturi emise gre\u0219it, f\u0103r\u0103 TVA.<\/p>\n<\/div>\n\n\n\n<div id=\"conta-1750835782\" 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=\"plafon-norma-de-venit\" class=\"wp-block-heading\">Plafonul de 25.000 de euro: alt\u0103 baz\u0103, alt registru<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aici se face cea mai frecvent\u0103 confuzie. Un PFA la norm\u0103 de venit are de urm\u0103rit dou\u0103 plafoane complet diferite, care nu se m\u0103soar\u0103 la fel \u0219i nu se citesc din acela\u0219i registru:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Plafon<\/th><th>Valoare<\/th><th>Baza de calcul<\/th><th>Registrul care \u021bi-l arat\u0103<\/th><\/tr><\/thead><tbody><tr><td>Scutirea de TVA<\/td><td>395.000 lei<\/td><td>venituri <strong>facturate<\/strong><\/td><td><strong>jurnalul de v\u00e2nz\u0103ri<\/strong><\/td><\/tr><tr><td>Trecerea la sistem real<\/td><td>25.000 euro<\/td><td>venit brut <strong>\u00eencasat<\/strong><\/td><td>RJIP, \u00een sistem real; la norm\u0103 de venit, partea de venituri din REF<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Plafonul de trecere la sistem real este de <a href=\"https:\/\/contapp.ro\/blog\/plafon-25000-de-euro\/\">25.000 de euro venit brut \u00eencasat<\/a> \u2014 pentru veniturile din 2025, echivalentul de 126.037 lei, calculat la cursul mediu anual comunicat de BNR. Dep\u0103\u0219irea lui nu te oblig\u0103 s\u0103 schimbi nimic \u00een cursul anului: determinarea venitului net \u00een sistem real \u00eencepe cu <strong>anul fiscal urm\u0103tor<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Plafonul de TVA func\u021bioneaz\u0103 invers: se aplic\u0103 imediat, de la tranzac\u021bia care l-a dep\u0103\u0219it. Po\u021bi dep\u0103\u0219i unul f\u0103r\u0103 cel\u0103lalt, \u00een oricare combina\u021bie. De aceea ai nevoie de ambele eviden\u021be.<\/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:#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>La norm\u0103 de venit riscul e mai mare, nu mai mic.<\/strong> Nu ai obliga\u021bia de a \u021bine contabilitate \u00een partid\u0103 simpl\u0103 \u2014 completezi doar partea de venituri din Registrul de Eviden\u021b\u0103 Fiscal\u0103, iar veniturile realizate nu se raporteaz\u0103 la ANAF. F\u0103r\u0103 un jurnal de v\u00e2nz\u0103ri, nimeni \u2014 nici tu, nici ANAF \u2014 nu urm\u0103re\u0219te cumulul facturat. Este exact situa\u021bia \u00een care se dep\u0103\u0219e\u0219te plafonul de TVA f\u0103r\u0103 s\u0103 \u0219tii.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Al treilea plafon apare dac\u0103 cumperi bunuri din Uniunea European\u0103: peste <strong>34.000 lei<\/strong> pe an ai nevoie de cod special de TVA. Cumulul se cite\u0219te din jurnalul de cump\u0103r\u0103ri, iar codul se ob\u021bine prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\">Declara\u021bia 700<\/a>. Detaliile, \u00een ghidul despre <a href=\"https:\/\/contapp.ro\/blog\/operatiuni-intracomunitare-pfa-ii-si-profesii-liberale\/\">opera\u021biuni intracomunitare la PFA<\/a>.<\/p>\n\n\n\n<h2 id=\"jurnalul-de-vanzari\" class=\"wp-block-heading\">Ce completezi \u00een jurnalul de v\u00e2nz\u0103ri<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2te un r\u00e2nd pentru fiecare factur\u0103 emis\u0103, \u00een ordine cronologic\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>num\u0103rul \u0219i <strong>data facturii<\/strong>;<\/li>\n\n\n\n<li>clientul \u2014 denumire \u0219i cod de identificare fiscal\u0103, sau numele persoanei fizice;<\/li>\n\n\n\n<li>valoarea f\u0103r\u0103 TVA;<\/li>\n\n\n\n<li>TVA-ul, dac\u0103 e\u0219ti pl\u0103titor \u00een regim normal;<\/li>\n\n\n\n<li>totalul facturii;<\/li>\n\n\n\n<li><strong>total lunar \u0219i cumul de la \u00eenceputul anului<\/strong> \u2014 r\u00e2ndul pentru care exist\u0103 registrul.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Se trec toate facturile emise, inclusiv cele ne\u00eencasate. Data care conteaz\u0103 este data facturii: o factur\u0103 emis\u0103 \u00een decembrie \u0219i \u00eencasat\u0103 \u00een februarie apar\u021bine jurnalului lunii decembrie. Facturile de corec\u021bie se \u00eenregistreaz\u0103 \u00een luna \u00een care le-ai emis, cu valoare negativ\u0103.<\/p>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-container-core-group-is-layout-fdd52c5e wp-block-group-is-layout-constrained\" style=\"background-color:#d9ead3;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">Dac\u0103 \u00eenchei fiecare lun\u0103 cu cumulul de la 1 ianuarie la vedere, ai r\u0103spunsul la singura \u00eentrebare care conteaz\u0103: <strong>c\u00e2t mai am p\u00e2n\u0103 la 395.000 lei?<\/strong> Un jurnal f\u0103r\u0103 cumul anual este doar o list\u0103 de facturi.<\/p>\n<\/div>\n\n\n\n<h2 id=\"jurnalul-de-cumparari\" class=\"wp-block-heading\">Ce completezi \u00een jurnalul de cump\u0103r\u0103ri<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Simetric, c\u00e2te un r\u00e2nd pentru fiecare factur\u0103 primit\u0103 pentru bunuri \u0219i servicii achizi\u021bionate \u00een activitate: num\u0103rul \u0219i data facturii, furnizorul, valoarea \u0219i TVA-ul de pe document.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dou\u0103 preciz\u0103ri care evit\u0103 gre\u0219eli:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Dac\u0103 e\u0219ti nepl\u0103titor de TVA, TVA-ul de pe factura primit\u0103 nu se deduce<\/strong> \u2014 intr\u0103 \u00een costul bunului sau al serviciului. \u00cel treci \u00een jurnal ca informa\u021bie, nu ca tax\u0103 recuperabil\u0103.<\/li>\n\n\n\n<li><strong>Jurnalul de cump\u0103r\u0103ri nu stabile\u0219te ce cheltuial\u0103 este deductibil\u0103.<\/strong> El \u00eenregistreaz\u0103 facturile primite, la valoarea din document. Deductibilitatea se stabile\u0219te separat, dup\u0103 \u00eencheierea anului, \u00een <a href=\"https:\/\/contapp.ro\/blog\/completare-registrul-de-evidenta-fiscala\/\">Registrul de Eviden\u021b\u0103 Fiscal\u0103<\/a>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Achizi\u021biile de bunuri din Uniunea European\u0103 merit\u0103 urm\u0103rite pe o coloan\u0103 separat\u0103 sau \u00eentr-un total distinct, pentru plafonul de 34.000 lei. Achizi\u021biile de servicii din UE nu au plafon: obliga\u021bia de a avea cod special apare de la prima factur\u0103, iar opera\u021biunea se raporteaz\u0103 prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">Declara\u021bia 390<\/a>.<\/p>\n\n\n\n<h2 id=\"relatia-cu-rjip-si-ref\" class=\"wp-block-heading\">Cum se leag\u0103 de RJIP \u0219i de Registrul de Eviden\u021b\u0103 Fiscal\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cele trei eviden\u021be nu se suprapun \u0219i nu se substituie una pe alta. Se deosebesc prin ce anume declan\u0219eaz\u0103 \u00eenregistrarea:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><\/th><th>RJIP<\/th><th>REF<\/th><th>Jurnale v\u00e2nz\u0103ri \/ cump\u0103r\u0103ri<\/th><\/tr><\/thead><tbody><tr><td><strong>Ce \u00eenregistreaz\u0103<\/strong><\/td><td>\u00eencas\u0103ri \u0219i pl\u0103\u021bi<\/td><td>venit impozabil \u0219i cheltuieli deductibile<\/td><td>facturi emise \u0219i primite<\/td><\/tr><tr><td><strong>Ce declan\u0219eaz\u0103 \u00eenregistrarea<\/strong><\/td><td>documentul de \u00eencasare sau de plat\u0103<\/td><td>\u00eenchiderea anului fiscal<\/td><td><strong>factura<\/strong><\/td><\/tr><tr><td><strong>C\u00e2nd se completeaz\u0103<\/strong><\/td><td>la fiecare opera\u021biune<\/td><td>dup\u0103 \u00eencheierea anului<\/td><td>lunar<\/td><\/tr><tr><td><strong>Include TVA?<\/strong><\/td><td>da, la pl\u0103titori \u2014 sumele cu TVA<\/td><td>nu \u2014 sumele f\u0103r\u0103 TVA<\/td><td>valoarea \u0219i TVA-ul, separat<\/td><\/tr><tr><td><strong>La norm\u0103 de venit<\/strong><\/td><td>nu e obligatoriu \u2014 \u00een ContApp se genereaz\u0103 automat<\/td><td>doar partea de venituri<\/td><td>integral<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Dou\u0103 exemple care arat\u0103 diferen\u021ba, ambele din <a href=\"https:\/\/contapp.ro\/blog\/registre-obligatorii-in-contabilitatea-pfa-diferente-de-completare\/\">ghidul despre registrele obligatorii<\/a>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Un bon de combustibil de 300 de lei intr\u0103 \u00een RJIP la pl\u0103\u021bi cu 300 de lei, dar ajunge \u00een REF ca cheltuial\u0103 deductibil\u0103 cu 150 de lei, dac\u0103 autovehiculul nu este folosit exclusiv \u00een activitate.<\/li>\n\n\n\n<li>O factur\u0103 de laptop pe care \u00eenc\u0103 n-ai pl\u0103tit-o <strong>nu apare deloc \u00een RJIP<\/strong>, dar apare \u00een jurnalul de cump\u0103r\u0103ri \u0219i \u00een <a href=\"https:\/\/contapp.ro\/blog\/inventarul-patrimoniului-la-pfa-si-profesiile-liberale\/\" data-type=\"post\" data-id=\"129182\">registrul-inventar<\/a> \u2014 pentru c\u0103 acolo conteaz\u0103 documentul, nu plata.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"arhivare\" class=\"wp-block-heading\">C\u00e2t timp le p\u0103strezi<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Registrele \u0219i documentele justificative \u2014 5 ani<\/strong>, calcula\u021bi de la 1 iulie a anului urm\u0103tor celui \u00een care s-a \u00eencheiat exerci\u021biul financiar. Detaliile sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/documente-contabile-pfa\/\" data-type=\"post\" data-id=\"128855\">arhivarea documentelor contabile<\/a>.<\/li>\n\n\n\n<li>Documentele \u00een alt\u0103 limb\u0103 dec\u00e2t rom\u00e2na trebuie traduse.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Termenul de 5 ani nu e ales \u00eent\u00e2mpl\u0103tor: este \u0219i termenul de prescrip\u021bie a dreptului ANAF de a stabili crean\u021be fiscale, care \u00eencepe s\u0103 curg\u0103 de la 1 iulie a anului urm\u0103tor celui pentru care se datoreaz\u0103 obliga\u021bia.<\/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:#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>Dac\u0103 \u021bii eviden\u021ba \u00eentr-o aplica\u021bie<\/strong>, pe l\u00e2ng\u0103 datele arhivate electronic ai obliga\u021bia s\u0103 po\u021bi prezenta \u0219i <strong>aplica\u021bia informatic\u0103<\/strong> cu ajutorul c\u0103reia le-ai generat. Un export PDF, f\u0103r\u0103 accesul la aplica\u021bie, poate s\u0103 nu fie suficient la un control.<\/p>\n<\/div>\n\n\n\n<h2 id=\"inspectia-fiscala\" class=\"wp-block-heading\">Ce se verific\u0103 la inspec\u021bia fiscal\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri sunt pe <a href=\"https:\/\/contapp.ro\/blog\/inspectia-fiscala-la-activitatile-independente\/\">lista documentelor cerute la inspec\u021bia fiscal\u0103<\/a> a activit\u0103\u021bilor independente, al\u0103turi de:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Registrul Jurnal de \u00cencas\u0103ri \u0219i Pl\u0103\u021bi;<\/li>\n\n\n\n<li>Registrul de Eviden\u021b\u0103 Fiscal\u0103;<\/li>\n\n\n\n<li>decizia de inventariere, procesul-verbal \u0219i registrul-inventar;<\/li>\n\n\n\n<li>decizia de numerotare a facturilor;<\/li>\n\n\n\n<li>declara\u021biile fiscale pentru fiecare an;<\/li>\n\n\n\n<li>dosarul documentelor justificative \u0219i contractele din perioada verificat\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Unul dintre obiectivele inspec\u021biei este verificarea concordan\u021bei dintre datele din declara\u021biile fiscale \u0219i eviden\u021ba contabil\u0103. Pentru un nepl\u0103titor de TVA, jurnalul de v\u00e2nz\u0103ri este documentul care arat\u0103 c\u0103 nu ai dep\u0103\u0219it plafonul de scutire. Dac\u0103 din facturile emise rezult\u0103 c\u0103 l-ai dep\u0103\u0219it f\u0103r\u0103 s\u0103 solici\u021bi \u00eenregistrarea, TVA-ul se stabile\u0219te retroactiv, \u00eencep\u00e2nd cu tranzac\u021bia care a condus la dep\u0103\u0219ire \u2014 indiferent dac\u0103 l-ai \u00eencasat de la clien\u021bi sau nu.<\/p>\n\n\n\n<h2 id=\"jurnale-in-contapp\" class=\"wp-block-heading\">Cum generezi jurnalele \u00een ContApp<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen ContApp nu completezi jurnalele manual \u2014 se construiesc din facturile pe care le ai deja \u00een aplica\u021bie:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>emi\u021bi facturile \u00een ContApp sau \u00eenregistrezi facturile primite de la furnizori;<\/li>\n\n\n\n<li>jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri se completeaz\u0103 automat, cu totaluri lunare \u0219i cumul de la \u00eenceputul anului;<\/li>\n\n\n\n<li>ai la vedere c\u00e2t ai facturat de la 1 ianuarie, deci vezi unde te afli fa\u021b\u0103 de plafonul de 395.000 lei;<\/li>\n\n\n\n<li>descarci jurnalele pe lun\u0103 sau pe an, \u00een format tip\u0103ribil, pentru dosarul de inspec\u021bie.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Acelea\u0219i facturi alimenteaz\u0103 \u0219i RJIP-ul, registrul-inventar \u0219i Registrul de Eviden\u021b\u0103 Fiscal\u0103, deci nu ai de \u021binut trei eviden\u021be paralele.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/account.contapp.ro\/login\" style=\"border-style:none;border-width:0px;border-top-left-radius:13px;border-top-right-radius:13px;border-bottom-left-radius:13px;border-bottom-right-radius:13px;background-color:#00ac4e\">\u00cencearc\u0103 ContApp \u2014 jurnalele se completeaz\u0103 automat<\/a><\/div>\n<\/div>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sunt nepl\u0103titor de TVA \u0219i am doar clien\u021bi din Rom\u00e2nia. Trebuie s\u0103 \u021bin jurnalele?<\/strong><br>Da. Obliga\u021bia vine din regimul de TVA pe care \u00eel aplici \u2014 regimul special de scutire pentru \u00eentreprinderi mici \u2014 nu din na\u021bionalitatea clien\u021bilor \u0219i nici din existen\u021ba unor achizi\u021bii din UE. Dac\u0103 e\u0219ti persoan\u0103 impozabil\u0103 ne\u00eenregistrat\u0103 \u00een scopuri de TVA pentru c\u0103 te afli sub plafon, \u021bii ambele jurnale, chiar dac\u0103 facturezi exclusiv \u00een Rom\u00e2nia \u0219i cumperi exclusiv din Rom\u00e2nia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sunt la norm\u0103 de venit. M\u0103 scute\u0219te asta de jurnale?<\/strong><br>Nu. Forma de impozitare nu are leg\u0103tur\u0103 cu aceast\u0103 obliga\u021bie, iar comunicatul ANAF citat mai sus o spune explicit. \u00cen plus, la norm\u0103 de venit nu \u021bii contabilitate \u00een partid\u0103 simpl\u0103 \u0219i completezi doar partea de venituri din Registrul de Eviden\u021b\u0103 Fiscal\u0103, deci jurnalul de v\u00e2nz\u0103ri r\u0103m\u00e2ne adesea singura eviden\u021b\u0103 complet\u0103 a facturilor emise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce diferen\u021b\u0103 e \u00eentre jurnalul de v\u00e2nz\u0103ri \u0219i Registrul Jurnal de \u00cencas\u0103ri \u0219i Pl\u0103\u021bi?<\/strong><br>RJIP-ul \u00eenregistreaz\u0103 \u00eencas\u0103rile \u0219i pl\u0103\u021bile, pe baza documentului de \u00eencasare sau de plat\u0103. Jurnalul de v\u00e2nz\u0103ri \u00eenregistreaz\u0103 facturile emise, pe baza facturii. O factur\u0103 emis\u0103 \u0219i ne\u00eencasat\u0103 apare \u00een jurnalul de v\u00e2nz\u0103ri, dar nu apare \u00een RJIP.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Jurnalul de v\u00e2nz\u0103ri include \u0219i facturile pe care nu le-am \u00eencasat?<\/strong><br>Da, toate facturile emise, la data emiterii. Tocmai de aceea este registrul care \u00ee\u021bi arat\u0103 cumulul facturat, adic\u0103 baza pe care se calculeaz\u0103 plafonul de scutire de TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Le \u021bin lunar sau pot s\u0103 le fac o dat\u0103, la sf\u00e2r\u0219itul anului?<\/strong><br>Lunar. Obliga\u021bia de a solicita \u00eenregistrarea \u00een scopuri de TVA apare la data dep\u0103\u0219irii plafonului, nu la sf\u00e2r\u0219itul anului. Un jurnal completat \u00een ianuarie urm\u0103tor nu mai previne nimic \u2014 doar constat\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exist\u0103 un formular tipizat obligatoriu?<\/strong><br>Nu. \u00cen nomenclatorul formularelor financiar-contabile, jurnalele apar f\u0103r\u0103 cod, spre deosebire de Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi (14-1-1\/b) sau Registrul-inventar (14-1-2\/b). Conteaz\u0103 con\u021binutul, nu forma: po\u021bi folosi un tabel \u00een Excel, un formular de la libr\u0103rie sau o aplica\u021bie, at\u00e2ta timp c\u00e2t informa\u021bia este complet\u0103 \u0219i cronologic\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu le am la inspec\u021bia fiscal\u0103?<\/strong><br>Inspec\u021bia reconstituie eviden\u021ba din facturile \u0219i documentele tale. Riscul real nu este lipsa registrului \u00een sine, ci ce rezult\u0103 din reconstituire: dac\u0103 din facturile emise reiese c\u0103 ai dep\u0103\u0219it plafonul de scutire f\u0103r\u0103 s\u0103 te \u00eenregistrezi \u00een scopuri de TVA, taxa se stabile\u0219te retroactiv, de la tranzac\u021bia care a condus la dep\u0103\u0219ire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru imaginea complet\u0103 a eviden\u021belor pe care le \u021bine o activitate independent\u0103, vezi ghidul despre <a href=\"https:\/\/contapp.ro\/blog\/registre-obligatorii-in-contabilitatea-pfa-diferente-de-completare\/\">registrele obligatorii la PFA<\/a>, iar pentru decizia de a trece sau nu la TVA, articolul despre <a href=\"https:\/\/contapp.ro\/blog\/pfa-platitor-sau-neplatitor-de-tva\/\">PFA pl\u0103titor sau nepl\u0103titor de TVA<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Ultima actualizare: 24 septembrie 2026 \u2014 conform Codului fiscal \u0219i plafonului de scutire de TVA de 395.000 lei \u00een vigoare.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri se \u021bin indiferent de forma de impozitare. De ce conteaz\u0103 pentru plafonul de TVA de 395.000 lei \u0219i cum se leag\u0103 de RJIP \u0219i de Registrul de Eviden\u021b\u0103 Fiscal\u0103.<\/p>\n","protected":false},"author":2,"featured_media":142202,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474,415],"tags":[35,563,562,388],"class_list":["post-129209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","category-tva","tag-contabilitate-pfa","tag-jurnal-de-cumparari","tag-jurnal-de-vanzari","tag-registre-obligatorii"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129209","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=129209"}],"version-history":[{"count":6,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129209\/revisions"}],"predecessor-version":[{"id":143037,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129209\/revisions\/143037"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142202"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=129209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=129209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=129209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}