{"id":129258,"date":"2026-08-01T11:27:00","date_gmt":"2026-08-01T11:27:00","guid":{"rendered":"http:\/\/contapp.hype.ro\/declaratia-unica\/"},"modified":"2026-08-06T14:35:09","modified_gmt":"2026-08-06T14:35:09","slug":"declaratia-unica","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/declaratia-unica\/","title":{"rendered":"Declara\u021bia Unic\u0103 2026 (formular 212): cine o depune, ce completezi \u0219i termenele"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins articol<\/h2><nav><ul><li class=\"\"><a href=\"#ce-s-a-schimbat-in-2026\">Ce s-a schimbat \u00een 2026<\/a><\/li><li class=\"\"><a href=\"#ce-am-prezis-in-2024\">Ce am prezis \u00een 2024 \u0219i ce s-a confirmat<\/a><\/li><li class=\"\"><a href=\"#cine-depune-declaratia-unica\">Cine depune Declara\u021bia Unic\u0103<\/a><\/li><li class=\"\"><a href=\"#venituri-declarate\">Ce venituri se declar\u0103 prin Declara\u021bia Unic\u0103<\/a><\/li><li class=\"\"><a href=\"#capitole-declaratia-unica\">Capitolele Declara\u021biei Unice<\/a><\/li><li class=\"\"><a href=\"#termene-2026\">Termene: depunere, plat\u0103 \u0219i bonifica\u021bia de 3%<\/a><\/li><li class=\"\"><a href=\"#plafoane-cote-sume\">Plafoane, cote \u0219i sume de plat\u0103<\/a><\/li><li class=\"\"><a href=\"#cass-optional\">CASS op\u021bional: cum te asiguri dac\u0103 nu ai venituri<\/a><\/li><li class=\"\"><a href=\"#cum-depui\">Cum depui Declara\u021bia Unic\u0103 pas cu pas<\/a><\/li><li class=\"\"><a href=\"#anaf-sau-contapp\">Cu ce completezi declara\u021bia: aplica\u021bia ANAF sau ContApp<\/a><\/li><li class=\"\"><a href=\"#cum-platesti\">Cum pl\u0103te\u0219ti obliga\u021biile<\/a><\/li><li class=\"\"><a href=\"#declaratia-rectificativa\">Cum corectezi o declara\u021bie: rectificativa<\/a><\/li><li class=\"\"><a href=\"#erori-frecvente\">Erori frecvente la depunere \u0219i cum le rezolvi<\/a><\/li><li class=\"\"><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><ul><li class=\"\"><a href=\"#faq-pana-cand-se-depune-declaratia-unica-in-2026\">P\u00e2n\u0103 c\u00e2nd se depune Declara\u021bia Unic\u0103 \u00een 2026?<\/a><\/li><li class=\"\"><a href=\"#faq-ce-se-intampla-daca-nu-depun-la-timp\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depun la timp?<\/a><\/li><li class=\"\"><a href=\"#faq-trebuie-sa-depun-daca-am-avut-venit-zero-sau-pierdere\">Trebuie s\u0103 depun dac\u0103 am avut venit zero sau pierdere?<\/a><\/li><li class=\"\"><a href=\"#faq-am-inceput-pfa-in-2026-depun-declaratia-in-2026\">Am \u00eenceput PFA \u00een 2026. Depun declara\u021bia \u00een 2026?<\/a><\/li><li class=\"\"><a href=\"#faq-cat-e-cass-ul-minim-in-2026\">C\u00e2t e CASS-ul minim \u00een 2026?<\/a><\/li><li class=\"\"><a href=\"#faq-platesc-cass-si-la-pfa-si-la-dividende\">Pl\u0103tesc CASS \u0219i la PFA, \u0219i la dividende?<\/a><\/li><li class=\"\"><a href=\"#faq-sotia-mea-nu-are-venituri-cum-o-asigur\">So\u021bia mea nu are venituri. Cum o asigur?<\/a><\/li><li class=\"\"><a href=\"#faq-bonificatia-de-3-se-aplica-si-la-cas-si-cass\">Bonifica\u021bia de 3% se aplic\u0103 \u0219i la CAS \u0219i CASS?<\/a><\/li><li class=\"\"><a href=\"#faq-declaratia-precompletata-de-anaf-e-obligatorie\">Declara\u021bia precompletat\u0103 de ANAF e obligatorie?<\/a><\/li><li class=\"\"><a href=\"#faq-ce-curs-valutar-folosesc-pentru-veniturile-din-strainatate\">Ce curs valutar folosesc pentru veniturile din str\u0103in\u0103tate?<\/a><\/li><li class=\"\"><a href=\"#faq-pot-plati-taxele-din-contul-personal-nu-din-cel-de-pfa\">Pot pl\u0103ti taxele din contul personal, nu din cel de PFA?<\/a><\/li><li class=\"\"><a href=\"#faq-am-platit-inainte-sa-depun-declaratia-trec-suma-in-formular\">Am pl\u0103tit \u00eenainte s\u0103 depun declara\u021bia. Trec suma \u00een formular?<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#arhiva-pe-ani\">Arhiv\u0103: taxe \u0219i Declara\u021bia Unic\u0103 pe ani<\/a><\/li><li class=\"\"><a href=\"#linkuri-utile\">Linkuri utile<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Pe scurt, dac\u0103 ai pu\u021bin timp:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Termenul este 25 mai 2026<\/strong>, pentru veniturile realizate \u00een 2025.<\/li>\n\n\n\n<li><strong>15 aprilie 2026<\/strong> este al doilea termen: cine depune \u0219i pl\u0103te\u0219te integral p\u00e2n\u0103 atunci prime\u0219te o <strong>bonifica\u021bie de 3%<\/strong> din impozitul pe venit.<\/li>\n\n\n\n<li>Declara\u021bia se depune <strong>online, prin SPV<\/strong>. Din 2026 o po\u021bi completa direct \u00een browser \u0219i po\u021bi porni de la varianta <strong>precompletat\u0103 de ANAF<\/strong>.<\/li>\n\n\n\n<li><strong>CASS minim: 2.430 lei.<\/strong> <strong>CAS: de la 12.150 lei<\/strong>, dac\u0103 venitul net dep\u0103\u0219e\u0219te 48.600 lei.<\/li>\n\n\n\n<li>Plafoanele se calculeaz\u0103 la salariul minim de la <strong>1 ianuarie al anului \u00een care ai realizat venitul<\/strong> \u2014 pentru 2025 \u0219i 2026, <strong>4.050 lei<\/strong>.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons has-custom-font-size has-medium-font-size is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-3e41869c wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background wp-element-button\" href=\"https:\/\/declaratiaunica.contapp.ro\/calculator\" style=\"border-radius:5px;background-color:#00ac4e\">Calculeaz\u0103-\u021bi taxele gratuit<\/a><\/div>\n<\/div>\n\n\n\n<span id=\"actualizare-declaratia-unica-1-august-2025\"><\/span>\n\n\n\n<h2 id=\"ce-s-a-schimbat-in-2026\" class=\"wp-block-heading\">Ce s-a schimbat \u00een 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Patru schimb\u0103ri \u00ee\u021bi afecteaz\u0103 direct declara\u021bia din acest an:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. A ap\u0103rut bonifica\u021bia de 3%.<\/strong> Prin OUG 8\/2026, dac\u0103 depui declara\u021bia \u0219i \u00ee\u021bi pl\u0103te\u0219ti integral obliga\u021biile p\u00e2n\u0103 la 15 aprilie 2026, prime\u0219ti o reducere de 3% din impozitul pe venit. Anul trecut nu a existat nicio bonifica\u021bie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. ANAF \u00ee\u021bi precompleteaz\u0103 declara\u021bia.<\/strong> Procedura a fost aprobat\u0103 prin OpANAF 2736\/2025. \u00cen Spa\u021biul Privat Virtual g\u0103se\u0219ti formularul 212 deja completat cu datele pe care ANAF le are despre tine, de la pl\u0103titorii de venit. Datele sunt editabile \u0219i nu reprezint\u0103 o obliga\u021bie de plat\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Completezi declara\u021bia direct \u00een browser.<\/strong> Nu mai e\u0219ti obligat s\u0103 descarci PDF-ul inteligent \u0219i s\u0103-l deschizi cu Adobe Reader. ANAF a publicat o aplica\u021bie web care genereaz\u0103 PDF-ul la final.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. Persoanele f\u0103r\u0103 venituri, aflate \u00een \u00eentre\u021binerea altcuiva, nu mai sunt asigurate automat.<\/strong> Prin Legea 141\/2025, coasigurarea a fost eliminat\u0103 \u00eencep\u00e2nd cu 1 septembrie 2025. Pentru ele se pl\u0103te\u0219te CASS prin declara\u021bia unic\u0103 \u2014 dar declara\u021bia nu o depun ele, ci <strong>persoana care ob\u021bine venituri \u0219i care alege s\u0103 pl\u0103teasc\u0103 CASS pentru cele aflate \u00een \u00eentre\u021binerea sa<\/strong>.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Ce se schimb\u0103 de la veniturile realizate \u00een 2026:<\/strong> plafonul maxim de calcul al CASS pentru activit\u0103\u021bi independente cre\u0219te de la 60 la <strong>72 de salarii minime<\/strong>. Nu se aplic\u0103 retroactiv \u2014 pentru veniturile din 2025 r\u0103m\u00e2ne plafonul de 60 de salarii.<\/p>\n\n\n\n<span id=\"proiect-declaratia-unica-2025\"><\/span>\n\n\n\n<h2 id=\"ce-am-prezis-in-2024\" class=\"wp-block-heading\">Ce am prezis \u00een 2024 \u0219i ce s-a confirmat<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2nd OUG 128\/2024 a anun\u021bat c\u0103 din 2026 ANAF va trimite declara\u021bia precompletat\u0103, am scris aici c\u0103 sunt sceptic: este dificil pentru ANAF s\u0103 stabileasc\u0103 precis veniturile realizate de un contribuabil, iar prin e-Factura nu se transmit suficiente informa\u021bii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Doi ani mai t\u00e2rziu, lucrurile stau a\u0219a: precompletarea <strong>exist\u0103 \u0219i func\u021bioneaz\u0103<\/strong>, dar aduce doar ce \u0219tie ANAF de la pl\u0103titorii de venit \u2014 dividende, contracte, venituri cu re\u021binere la surs\u0103. Nu are cum s\u0103 \u0219tie <strong>cheltuielile tale deductibile<\/strong>, pentru c\u0103 nimeni nu i le raporteaz\u0103. Iar venitul net, adic\u0103 baza pe care se calculeaz\u0103 tot, se ob\u021bine sc\u0103z\u00e2nd cheltuielile din \u00eencas\u0103ri.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Concluzia practic\u0103: precompletarea \u00ee\u021bi economise\u0219te c\u00e2teva minute de tastat date de identificare. Nu \u00ee\u021bi calculeaz\u0103 venitul net \u0219i nu \u00eenlocuie\u0219te contabilitatea. Verific\u0103 fiecare cifr\u0103 \u00eenainte s\u0103 confirmi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tot prin OUG 128\/2024 s-au introdus \u0219i celelalte reguli care se aplic\u0103 \u0219i ast\u0103zi: eliminarea complet\u0103 a estim\u0103rii veniturilor pentru anul \u00een curs, scutirea de CASS pentru cei cu pierdere fiscal\u0103 sau venit net egal cu zero, raportarea plafoanelor la salariul minim de la 1 ianuarie a anului de realizare a venitului \u0219i imposibilitatea de a modifica prin rectificativ\u0103 op\u021biunea de asigurare la s\u0103n\u0103tate.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"515\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/08\/declaratia-unica-anaf-2026-1024x515.png\" alt=\"\" class=\"wp-image-142002\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/08\/declaratia-unica-anaf-2026-1024x515.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/08\/declaratia-unica-anaf-2026-300x151.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/08\/declaratia-unica-anaf-2026-768x386.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/08\/declaratia-unica-anaf-2026-1536x773.png 1536w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/08\/declaratia-unica-anaf-2026.png 1852w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 id=\"cine-depune-declaratia-unica\" class=\"wp-block-heading\">Cine depune Declara\u021bia Unic\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Depui declara\u021bia unic\u0103 dac\u0103, \u00een 2025, ai realizat venituri din Rom\u00e2nia sau din str\u0103in\u0103tate pentru care datorezi impozit pe venit ori contribu\u021bii sociale \u0219i pentru care pl\u0103titorul nu a re\u021binut totul la surs\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Concret, ai obliga\u021bia s\u0103 depui dac\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ai <strong>PFA, PFI, \u00ceI, \u00ceF sau profesie liberal\u0103<\/strong>, impus\u0103 \u00een sistem real sau cu norm\u0103 de venit;<\/li>\n\n\n\n<li>ai venituri din <strong>drepturi de proprietate intelectual\u0103<\/strong> impuse \u00een sistem real;<\/li>\n\n\n\n<li>ai venituri din <strong>cedarea folosin\u021bei bunurilor<\/strong> \u2014 chirii, inclusiv contracte \u00een valut\u0103;<\/li>\n\n\n\n<li>ai venituri din <strong>investi\u021bii<\/strong>: dividende, dob\u00e2nzi, tranzac\u021bii cu titluri, criptomonede;<\/li>\n\n\n\n<li>ai venituri din <strong>activit\u0103\u021bi agricole, silvicultur\u0103 sau piscicultur\u0103<\/strong> \u00een sistem real;<\/li>\n\n\n\n<li>ai venituri din <strong>alte surse<\/strong>;<\/li>\n\n\n\n<li>ai venituri <strong>din str\u0103in\u0103tate<\/strong>;<\/li>\n\n\n\n<li>ai venituri cu re\u021binere la surs\u0103, dar <strong>cumulat ai dep\u0103\u0219it plafonul de 24 de salarii<\/strong>, iar contribu\u021bia re\u021binut\u0103 a fost calculat\u0103 la plafonul de 12 salarii \u2014 \u00een acest caz depui declara\u021bia dup\u0103 \u00eencheierea anului \u0219i stabile\u0219ti diferen\u021ba de plat\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Depui declara\u021bia \u0219i dac\u0103 <strong>optezi pentru plata CASS<\/strong> \u00een cursul lui 2026, chiar dac\u0103 nu ai nicio obliga\u021bie declarativ\u0103 pentru 2025.<\/p>\n\n\n\n<h3 id=\"cine-nu-depune\" class=\"wp-block-heading\">Cine NU depune declara\u021bia unic\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu ai obliga\u021bia s\u0103 depui dac\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ai <strong>doar venituri din salarii<\/strong> \u2014 impozitul \u0219i contribu\u021biile au fost re\u021binute de angajator;<\/li>\n\n\n\n<li>ai <strong>doar pensie<\/strong> din Rom\u00e2nia;<\/li>\n\n\n\n<li>ai doar venituri pentru care pl\u0103titorul a re\u021binut la surs\u0103 impozitul \u0219i contribu\u021biile, iar cumulat nu ai dep\u0103\u0219it plafoanele;<\/li>\n\n\n\n<li>\u021bi-ai <strong>\u00eenceput activitatea independent\u0103 \u00een cursul anului 2026<\/strong> \u2014 pentru anul curent nu depui nimic; veniturile din 2026 se declar\u0103 \u00een 2027. Po\u021bi depune op\u021bional, doar dac\u0103 vrei s\u0103 te asiguri la s\u0103n\u0103tate.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Aten\u021bie!<\/strong> Nu se declar\u0103 veniturile pentru care pl\u0103titorul a calculat \u0219i re\u021binut deja impozitul \u0219i contribu\u021biile: salarii, pensii din Rom\u00e2nia \u0219i alte venituri cu re\u021binere final\u0103 la surs\u0103.<\/p>\n\n\n\n<span id=\"venituri-declarate-prin-declara\u021bia-unica\"><\/span>\n\n\n\n<h2 id=\"venituri-declarate\" class=\"wp-block-heading\">Ce venituri se declar\u0103 prin Declara\u021bia Unic\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prin formularul 212 se declar\u0103 veniturile realizate \u00een 2025 din urm\u0103toarele categorii, a\u0219a cum sunt enumerate la art. 155 alin. (1) din Codul fiscal:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>b.<\/strong> venituri din activit\u0103\u021bi independente impuse \u00een sistem real \u0219i venituri din contracte de activitate sportiv\u0103;<\/li>\n\n\n\n<li><strong>c.<\/strong> venituri din drepturi de proprietate intelectual\u0103;<\/li>\n\n\n\n<li><strong>d.<\/strong> venituri din asocierea cu o persoan\u0103 juridic\u0103;<\/li>\n\n\n\n<li><strong>e.<\/strong> venituri din cedarea folosin\u021bei bunurilor;<\/li>\n\n\n\n<li><strong>f.<\/strong> venituri din activit\u0103\u021bi agricole, silvicultur\u0103 \u0219i piscicultur\u0103;<\/li>\n\n\n\n<li><strong>g.<\/strong> venituri din investi\u021bii \u2014 dividende, tranzac\u021bii cu titluri, dob\u00e2nzi, criptomonede;<\/li>\n\n\n\n<li><strong>h.<\/strong> venituri din alte surse.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen func\u021bie de tipul venitului, declara\u021bia se completeaz\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la <strong>capitolul I<\/strong>, cu definitivarea venitului realizat \u00een 2025;<\/li>\n\n\n\n<li>la <strong>capitolul II<\/strong>, cu CASS op\u021bional pentru anul 2026.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Important!<\/strong> \u00cencep\u00e2nd cu 2025 <strong>nu se mai estimeaz\u0103<\/strong> venitul pentru anul \u00een curs. Declari doar ce ai realizat \u00een anul \u00eencheiat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen cazul veniturilor cu re\u021binere la surs\u0103, pl\u0103titorii sunt obliga\u021bi s\u0103 te informeze cu privire la nivelul contribu\u021biei re\u021binute. Dac\u0103 venitul realizat cumulat dep\u0103\u0219e\u0219te plafonul de 24 de salarii, iar contribu\u021bia re\u021binut\u0103 a fost calculat\u0103 la plafonul de 12 salarii, ai obliga\u021bia s\u0103 depui declara\u021bia unic\u0103 dup\u0103 \u00eencheierea anului fiscal \u0219i s\u0103 stabile\u0219ti diferen\u021ba de plat\u0103.<\/p>\n\n\n\n<span id=\"c\"><\/span>\n\n\n\n<h2 id=\"capitole-declaratia-unica\" class=\"wp-block-heading\">Capitolele Declara\u021biei Unice<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Anul declara\u021biei unice este anul \u00een care formularul a fost publicat de ANAF.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Declara\u021bia Unic\u0103 2024<\/td><td><strong>Capitolul I.<\/strong> Venitul realizat \u00een 2023, definitivare \u2013 termen 27 mai 2024<br><strong>Capitolul II.<\/strong> Venitul estimat pentru 2024 \u2013 termen 27 mai 2024<\/td><\/tr><tr><td>Declara\u021bia Unic\u0103 2025<\/td><td><strong>Capitolul I.<\/strong> Venitul realizat \u00een 2024, definitivare \u2013 termen 26 mai 2025<br><strong>Capitolul II.<\/strong> Asigurare op\u021bional\u0103 la s\u0103n\u0103tate pentru 2025<\/td><\/tr><tr><td><strong>Declara\u021bia Unic\u0103 2026<\/strong><\/td><td><strong>Capitolul I.<\/strong> Venitul realizat \u00een 2025, definitivare \u2013 termen <strong>25 mai 2026<\/strong> (15 aprilie pentru bonifica\u021bia de 3%)<br><strong>Capitolul II.<\/strong> Asigurare op\u021bional\u0103 la s\u0103n\u0103tate pentru 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<span id=\"ce-este-nou-in-declara\u021bia-unica-2024\"><\/span>\n\n\n\n<h3 id=\"capitolul-1\" class=\"wp-block-heading\">Capitolul I: venitul realizat \u00een 2025<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aici definitivezi ce ai realizat efectiv \u00een 2025 \u0219i stabile\u0219ti impozitul, CAS-ul \u0219i CASS-ul datorate, pentru veniturile din Rom\u00e2nia \u0219i din str\u0103in\u0103tate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Capitolul I este \u00eemp\u0103r\u021bit pe sec\u021biuni, iar la \u00eenceput bifezi doar sec\u021biunile care \u021bi se aplic\u0103, \u00een func\u021bie de categoriile de venit realizate. Structura, conform instruc\u021biunilor aprobate prin OpANAF 2736\/2025:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sec\u021biunea 1 \u2013 \u201eDate privind impozitul pe veniturile realizate din Rom\u00e2nia\u201d<\/strong>, cu dou\u0103 subsec\u021biuni:\n<ul class=\"wp-block-list\">\n<li><em>Subsec\u021biunea 1<\/em> \u2013 venituri impuse <strong>\u00een sistem real<\/strong> sau pe baza cotelor forfetare de cheltuieli;<\/li>\n\n\n\n<li><em>Subsec\u021biunea a 2-a<\/em> \u2013 venituri din activit\u0103\u021bi independente impuse <strong>pe baz\u0103 de norm\u0103 de venit<\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Sec\u021biuni distincte<\/strong> pentru veniturile din str\u0103in\u0103tate, pentru stabilirea contribu\u021biilor sociale datorate \u0219i pentru stabilirea impozitului anual \u2014 separat pentru activit\u0103\u021bile independente impuse \u00een sistem real \u0219i pentru drepturile de proprietate intelectual\u0103 impuse \u00een sistem real.<\/li>\n\n\n\n<li><strong>C\u00e2mp pentru compensarea limitat\u0103 a pierderilor fiscale<\/strong> \u2013 70% din venit.<\/li>\n\n\n\n<li><strong>Op\u021biuni speciale<\/strong>: declararea obliga\u021biilor de c\u0103tre succesorii unei entit\u0103\u021bi radiate (art. 90 alin. (4) Cod procedur\u0103 fiscal\u0103) \u0219i declararea dup\u0103 anularea rezervei verific\u0103rii ulterioare (art. 105 Cod procedur\u0103 fiscal\u0103).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Numerotarea exact\u0103 a sec\u021biunilor difer\u0103 de la un an la altul, a\u0219a c\u0103 nu te ghida dup\u0103 numere, ci dup\u0103 denumirea lor. <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/Instructiuni_D212_2736_2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Vezi instruc\u021biunile oficiale de completare<\/a>.<\/p>\n\n\n\n<span id=\"cass-op\u021bional-prin-declara\u021bia-unica-2024-model-completat\"><\/span>\n\n\n\n<div id=\"conta-1793625165\" 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=\"capitolul-2\" class=\"wp-block-heading\">Capitolul II: CASS op\u021bional pentru 2026<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Capitolul II este rezervat \u00een \u00eentregime declar\u0103rii CASS op\u021bional de c\u0103tre persoanele care nu sunt asigurate la s\u0103n\u0103tate \u00een anul curent. Bifezi una dintre categorii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>A.<\/strong> \u00cencep \u00een cursul anului fiscal s\u0103 desf\u0103\u0219or activit\u0103\u021bi independente, altele dec\u00e2t cele din contracte sportive \u00eencheiate potrivit Legii nr. 69\/2000.<\/li>\n\n\n\n<li><strong>B.<\/strong> Desf\u0103\u0219or activit\u0103\u021bi independente \u0219i am \u00eenregistrat pierdere fiscal\u0103 \u00een anul fiscal anterior.<\/li>\n\n\n\n<li><strong>C.<\/strong> Desf\u0103\u0219or activit\u0103\u021bi independente \u0219i am \u00eenregistrat un venit net anual egal cu zero \u00een anul fiscal anterior.<\/li>\n\n\n\n<li><strong>D.<\/strong> Realizez venituri din drepturi de proprietate intelectual\u0103, asocierea cu o persoan\u0103 juridic\u0103, cedarea folosin\u021bei bunurilor, activit\u0103\u021bi agricole, silvicultur\u0103 \u0219i piscicultur\u0103, venituri din investi\u021bii \u0219i\/sau din alte surse, prev\u0103zute la art. 155 alin. (1) lit. c)\u2013h) din Codul fiscal.<\/li>\n\n\n\n<li><strong>E.<\/strong> Sunt persoan\u0103 f\u0103r\u0103 venituri.<\/li>\n\n\n\n<li><strong>F.<\/strong> Realizez venituri de natura celor prev\u0103zute la art. 155 din Codul fiscal, pentru care nu se datoreaz\u0103 CASS.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Cum func\u021bioneaz\u0103 pentru persoanele aflate \u00een \u00eentre\u021binere.<\/strong> De la 1 septembrie 2025, prin Legea 141\/2025, so\u021bul, so\u021bia sau p\u0103rin\u021bii f\u0103r\u0103 venituri proprii nu mai sunt asigura\u021bi automat. Pentru ei se pl\u0103te\u0219te CASS tot prin declara\u021bia unic\u0103, la categoria <strong>E<\/strong>, dar <strong>declara\u021bia nu o depun ei<\/strong>: o depune persoana care ob\u021bine venituri \u0219i care alege s\u0103 pl\u0103teasc\u0103 contribu\u021bia pentru cel aflat \u00een \u00eentre\u021binerea sa.<\/p>\n\n\n\n<span id=\"termen-de-depunere-declara\u021bia-unica-2024\"><\/span>\n\n\n\n<h2 id=\"termene-2026\" class=\"wp-block-heading\">Termene: depunere, plat\u0103 \u0219i bonifica\u021bia de 3%<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen 2026 ai <strong>dou\u0103 termene<\/strong>, nu unul:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>15 aprilie 2026<\/strong><\/td><td>Depui declara\u021bia <strong>\u0219i<\/strong> pl\u0103te\u0219ti integral \u2192 prime\u0219ti bonifica\u021bia de 3% din impozitul pe venit<\/td><\/tr><tr><td><strong>25 mai 2026<\/strong><\/td><td>Termenul obi\u0219nuit de depunere \u0219i de plat\u0103, f\u0103r\u0103 bonifica\u021bie<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<span id=\"bonifica\u021bii-pentru-plata-obliga\u021biilor-fiscale-2023\"><\/span>\n\n\n\n<h3 id=\"bonificatia-de-3\" class=\"wp-block-heading\">Bonifica\u021bia de 3%<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Bonifica\u021bia este instituit\u0103 prin <strong>OUG 8\/2026<\/strong> \u0219i se acord\u0103 <strong>numai pentru impozitul pe venit<\/strong> stabilit prin declara\u021bia unic\u0103. Nu se aplic\u0103 la CAS, la CASS, la veniturile cu impozit re\u021binut la surs\u0103, la salarii sau la pensii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cele dou\u0103 condi\u021bii trebuie \u00eendeplinite cumulativ:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Depui declara\u021bia unic\u0103 pentru veniturile realizate \u00een 2025 p\u00e2n\u0103 la <strong>15 aprilie 2026<\/strong> inclusiv.<\/li>\n\n\n\n<li>Stingi integral, prin plat\u0103 sau compensare, <strong>impozitul pe venit, CAS \u0219i CASS<\/strong> datorate pentru 2025, tot p\u00e2n\u0103 la <strong>15 aprilie 2026<\/strong>.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Aten\u021bie la nuan\u021ba asta:<\/strong> bonifica\u021bia se calculeaz\u0103 doar la impozit, dar condi\u021bia de plat\u0103 acoper\u0103 <strong>toate<\/strong> obliga\u021biile. Dac\u0103 pl\u0103te\u0219ti impozitul \u0219i la\u0219i CASS-ul pe mai t\u00e2rziu, pierzi bonifica\u021bia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ai depus deja f\u0103r\u0103 bonifica\u021bie?<\/strong> Po\u021bi depune o <strong>declara\u021bie rectificativ\u0103 p\u00e2n\u0103 la 15 aprilie 2026<\/strong> \u0219i o ob\u021bii.<\/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:#d9ead3;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\"><strong>Exemplu.<\/strong> Ai un venit net de 60.000 lei \u00een 2025.<br>CAS: 48.600 \u00d7 25% = 12.150 lei. CASS: 60.000 \u00d7 10% = 6.000 lei.<br>Venit impozabil: 60.000 \u2212 12.150 \u2212 6.000 = 41.850 lei. Impozit: 4.185 lei.<br>Bonifica\u021bie: 4.185 \u00d7 3% = <strong>125,55 lei<\/strong>, dar numai dac\u0103 achi\u021bi to\u021bi cei 22.335 lei p\u00e2n\u0103 la 15 aprilie.<\/p>\n<\/div>\n\n\n\n<h3 id=\"termen-plata\" class=\"wp-block-heading\">Termenul de plat\u0103<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Obliga\u021biile aferente <strong>veniturilor realizate \u00een 2025<\/strong> se pl\u0103tesc p\u00e2n\u0103 la <strong>25 mai 2026<\/strong>.<\/li>\n\n\n\n<li>Obliga\u021biile aferente <strong>veniturilor realizate \u00een 2026<\/strong> se pl\u0103tesc p\u00e2n\u0103 la <strong>25 mai 2027<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"plafoane-cote-sume\" class=\"wp-block-heading\">Plafoane, cote \u0219i sume de plat\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Plafoanele se calculeaz\u0103 prin raportare la <strong>salariul minim brut \u00een vigoare la 1 ianuarie a anului \u00een care ai realizat venitul<\/strong>. Pentru 2025 \u0219i pentru 2026 acesta este <strong>4.050 lei<\/strong> \u2014 nu se iau \u00een calcul major\u0103rile anun\u021bate \u00een cursul anului.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th>Venituri 2025 (declarate \u00een 2026)<\/th><th>Venituri 2026 (declarate \u00een 2027)<\/th><\/tr><\/thead><tbody><tr><td>Salariu minim de referin\u021b\u0103<\/td><td>4.050 lei<\/td><td>4.050 lei<\/td><\/tr><tr><td>Impozit pe venit<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td>CAS \u2013 prag 12 salarii<\/td><td>48.600 lei \u2192 <strong>12.150 lei<\/strong><\/td><td>48.600 lei \u2192 <strong>12.150 lei<\/strong><\/td><\/tr><tr><td>CAS \u2013 prag 24 salarii<\/td><td>97.200 lei \u2192 <strong>24.300 lei<\/strong><\/td><td>97.200 lei \u2192 <strong>24.300 lei<\/strong><\/td><\/tr><tr><td>CASS \u2013 baz\u0103 minim\u0103 (6 salarii)<\/td><td>24.300 lei \u2192 <strong>2.430 lei<\/strong><\/td><td>24.300 lei \u2192 <strong>2.430 lei<\/strong><\/td><\/tr><tr><td>CASS \u2013 plafon maxim<\/td><td>60 salarii = 243.000 lei \u2192 <strong>24.300 lei<\/strong><\/td><td><strong>72 salarii = 291.600 lei \u2192 29.160 lei<\/strong><\/td><\/tr><tr><td>Termen depunere \u0219i plat\u0103<\/td><td>25 mai 2026<\/td><td>25 mai 2027<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-buttons has-custom-font-size has-medium-font-size is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-3e41869c wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background wp-element-button\" href=\"https:\/\/declaratiaunica.contapp.ro\/calculator\" style=\"border-radius:5px;background-color:#00ac4e\">Calculator Taxe Declara\u021bia Unic\u0103<\/a><\/div>\n<\/div>\n\n\n\n<span id=\"contribu\u021bii-sociale-declarate-prin-declara\u021bia-unica-2024\"><\/span>\n\n\n\n<h3 id=\"cas\" class=\"wp-block-heading\">CAS (pensie)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Datorezi CAS dac\u0103 venitul net cumulat din activit\u0103\u021bi independente \u0219i drepturi de proprietate intelectual\u0103 atinge cel pu\u021bin 12 sau 24 de salarii minime:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>48.600 lei<\/strong> \u2192 CAS minim <strong>12.150 lei<\/strong> (48.600 \u00d7 25%);<\/li>\n\n\n\n<li><strong>97.200 lei<\/strong> \u2192 CAS minim <strong>24.300 lei<\/strong> (97.200 \u00d7 25%).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Baza de calcul este venitul <strong>ales de tine<\/strong>, care nu poate fi mai mic dec\u00e2t plafonul dep\u0103\u0219it. Nu exist\u0103 plafon maxim la CAS \u2014 dac\u0103 alegi un venit mai mare, pl\u0103te\u0219ti mai mult.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nu datoreaz\u0103 CAS:<\/strong> pensionarii, cei asigura\u021bi \u00een sisteme proprii (avoca\u021bi, notari), cei cu venit net sub 48.600 lei, precum \u0219i salaria\u021bii, pentru veniturile din drepturi de proprietate intelectual\u0103.<\/p>\n\n\n\n<h3 id=\"cass\" class=\"wp-block-heading\">CASS (s\u0103n\u0103tate)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru <strong>veniturile din activit\u0103\u021bi independente<\/strong>, baza de calcul este venitul net realizat, cu dou\u0103 limite: minimum 6 salarii \u0219i maximum 60 de salarii (pentru 2025).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>venit net \u00eentre 0 \u0219i 24.300 lei \u2192 datorezi CASS la plafonul de 6 salarii = <strong>2.430 lei<\/strong>, dac\u0103 nu te \u00eencadrezi la excep\u021bii;<\/li>\n\n\n\n<li>venit net \u00eentre 24.300 \u0219i 243.000 lei \u2192 <strong>10% din venitul net<\/strong>;<\/li>\n\n\n\n<li>venit net peste 243.000 lei \u2192 CASS plafonat la <strong>24.300 lei<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Excep\u021bie important\u0103:<\/strong> dac\u0103 ai \u00eenregistrat <strong>pierdere fiscal\u0103 sau venit net egal cu zero<\/strong>, nu datorezi CASS. Prevederea a fost introdus\u0103 prin OUG 128\/2024 \u0219i se aplic\u0103 \u00eencep\u00e2nd cu veniturile din 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A doua excep\u021bie: dac\u0103 ai fost asigurat \u00een cursul anului ca salariat sau prin alte venituri pentru care s-a pl\u0103tit CASS, nu mai datorezi diferen\u021ba p\u00e2n\u0103 la plafonul de 6 salarii \u2014 pl\u0103te\u0219ti la venitul net realizat, oric\u00e2t ar fi el.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru <strong>veniturile de la lit. c\u2013h<\/strong> (proprietate intelectual\u0103, chirii, investi\u021bii, alte surse), baza de calcul este plafonul dep\u0103\u0219it de venitul net: <strong>24.300 \/ 48.600 \/ 97.200 lei<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cencep\u00e2nd cu 2024, veniturile din activit\u0103\u021bi independente <strong>nu se cumuleaz\u0103<\/strong> cu cele din alte surse pentru stabilirea CASS \u2014 se pl\u0103te\u0219te separat pe fiecare categorie. Tot din 2024, CASS este deductibil\u0103 la calculul venitului impozabil.<\/p>\n\n\n\n<h3 id=\"impozit-pe-venit\" class=\"wp-block-heading\">Impozitul pe venit<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cota este <strong>10%<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen sistem real: din venitul net scazi pierderile reportate \u0219i contribu\u021biile sociale datorate (CAS \u0219i CASS) \u0219i ob\u021bii venitul impozabil.<br>Cu norm\u0103 de venit: impozitul este 10% aplicat la norm\u0103, sau la normele cumulate dac\u0103 ai mai multe activit\u0103\u021bi autorizate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Plafonul de trecere la sistem real.<\/strong> Dac\u0103 \u00een 2025 ai \u00eencasat un venit brut mai mare de 25.000 euro, e\u0219ti obligat s\u0103 determini venitul net \u00een sistem real \u00eencep\u00e2nd cu 2026. Cursul mediu anual comunicat de BNR pentru 2025 este <strong>5,0415 lei\/euro<\/strong>, deci plafonul \u00een lei este <strong>126.037 lei<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru \u00eencadrare se ia \u00een calcul totalul sumelor \u00eencasate \u0219i \u00eenregistrate \u00een RJIP \u00een cursul lui 2025, \u00eencas\u0103rile \u00een valut\u0103 fiind convertite la cursul din ziua \u00eencas\u0103rii.<\/p>\n\n\n\n<h2 id=\"cass-optional\" class=\"wp-block-heading\">CASS op\u021bional: cum te asiguri dac\u0103 nu ai venituri<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 te reg\u0103se\u0219ti \u00eentr-una dintre categoriile A\u2013F, te po\u021bi asigura la s\u0103n\u0103tate op\u021bional, <strong>oric\u00e2nd \u00een cursul anului<\/strong>, complet\u00e2nd capitolul II.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C\u00e2t pl\u0103te\u0219ti:<\/strong> contribu\u021bia se calculeaz\u0103 la plafonul de 6 salarii minime.<br>24.300 lei \u00d7 10% = <strong>2.430 lei<\/strong> pentru un an de asigurare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cum se pl\u0103te\u0219te \u2014 \u00een dou\u0103 tran\u0219e:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>25% la data depunerii<\/strong> declara\u021biei \u00een care exerci\u021bi op\u021biunea: 2.430 \u00d7 25% = <strong>608 lei<\/strong>;<\/li>\n\n\n\n<li><strong>75% p\u00e2n\u0103 la 25 mai<\/strong> a anului urm\u0103tor: 1.822 lei.<\/li>\n<\/ul>\n\n\n\n<span id=\"cand-incepe-\u0219i-cand-inceteaza-calitatea-de-asigurat\"><\/span>\n\n\n\n<h3 id=\"calitatea-de-asigurat\" class=\"wp-block-heading\">C\u00e2nd \u00eencepi \u0219i c\u00e2nd \u00eencetezi s\u0103 fii asigurat<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Devii asigurat <strong>din momentul \u00een care depui declara\u021bia \u0219i achi\u021bi cei 25%<\/strong>, iar calitatea de asigurat \u00ee\u021bi curge <strong>12 luni de la data depunerii<\/strong>. Nu de la 1 ianuarie \u0219i nu p\u00e2n\u0103 la sf\u00e2r\u0219itul anului calendaristic \u2014 de la data depunerii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ca s\u0103 r\u0103m\u00e2i asigurat dup\u0103 cele 12 luni, depui o nou\u0103 declara\u021bie pentru perioada urm\u0103toare.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Aten\u021bie!<\/strong> Odat\u0103 exercitat\u0103, <strong>op\u021biunea nu mai poate fi modificat\u0103 prin declara\u021bie rectificativ\u0103<\/strong>. Dac\u0103 te asiguri op\u021bional \u0219i ulterior devii asigurat din alt motiv \u2014 te angajezi, ob\u021bii certificat de handicap, ie\u0219i la pensie \u2014 contribu\u021bia r\u0103m\u00e2ne datorat\u0103 \u0219i trebuie pl\u0103tit\u0103 integral.<\/p>\n\n\n\n<h2 id=\"cum-depui\" class=\"wp-block-heading\">Cum depui Declara\u021bia Unic\u0103 pas cu pas<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia se depune <strong>exclusiv online<\/strong>, prin Spa\u021biul Privat Virtual, pe CNP. Dac\u0103 nu ai \u00eenc\u0103 acces la SPV, <a href=\"https:\/\/www.anaf.ro\/InregPersFizicePublic\/formularInregistrare.jsp\" target=\"_blank\" rel=\"noreferrer noopener\">\u00eel creezi aici<\/a>.<\/p>\n\n\n\n<h3 id=\"completare-online\" class=\"wp-block-heading\">Varianta 1: completare online, direct \u00een browser<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Din 2026, ANAF pune la dispozi\u021bie o aplica\u021bie web \u00een care completezi formularul 212 direct \u00een browser, f\u0103r\u0103 s\u0103 descarci nimic. La final aplica\u021bia genereaz\u0103 PDF-ul, pe care \u00eel depui prin SPV.<\/p>\n\n\n\n<span id=\"formular-declara\u021bia-unica-2024\"><\/span>\n\n\n\n<h3 id=\"pdf-inteligent\" class=\"wp-block-heading\">Varianta 2: PDF-ul care se completeaz\u0103 manual<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Formularul valabil este cel aprobat prin <strong>OpANAF 2736\/2025<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-buttons has-custom-font-size has-medium-font-size is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-3e41869c wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-75 is-style-fill\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/D_212_2736_2025.pdf\" style=\"border-radius:10px;background-color:#0b974a\" target=\"_blank\" rel=\"noopener\">Descarc\u0103 Declara\u021bia Unic\u0103 \u2013 format h\u00e2rtie<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/Instructiuni_D212_2736_2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instruc\u021biunile oficiale de completare se descarc\u0103 de aici<\/a>.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Aten\u021bie!<\/strong> PDF-ul inteligent <strong>nu se poate completa \u00een browser<\/strong> \u2014 nici \u00een Chrome, nici \u00een Firefox, nici \u00een Edge, \u0219i nici de pe telefon. \u00ce\u021bi va ap\u0103rea o pagin\u0103 alb\u0103 cu textul \u201ePlease Wait\u2026\u201d. Salveaz\u0103 fi\u0219ierul pe calculator, cu butonul din dreapta sus, apoi deschide-l cu <a href=\"https:\/\/get.adobe.com\/reader\/\" target=\"_blank\" rel=\"noreferrer noopener\">Adobe Reader<\/a>.<\/p>\n\n\n\n<h3 id=\"declaratia-precompletata\" class=\"wp-block-heading\">Declara\u021bia precompletat\u0103 de ANAF<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen SPV g\u0103se\u0219ti varianta precompletat\u0103 a formularului 212, cu datele pe care ANAF le de\u021bine deja: informa\u021bii de la pl\u0103titorii de venit, dividende, contracte de \u00eemprumut \u0219i altele.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trei lucruri de re\u021binut:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Datele sunt editabile.<\/strong> Precompletarea este un punct de plecare, nu o decizie a ANAF.<\/li>\n\n\n\n<li><strong>Nu reprezint\u0103 o obliga\u021bie de plat\u0103.<\/strong> Sumele afi\u0219ate nu sunt o impunere.<\/li>\n\n\n\n<li><strong>Nu con\u021bine cheltuielile tale deductibile.<\/strong> ANAF nu are de unde s\u0103 le \u0219tie. Dac\u0103 e\u0219ti impus \u00een sistem real, venitul net trebuie calculat de tine, din registre. Verific\u0103 fiecare cifr\u0103 \u00eenainte s\u0103 confirmi.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.anaf.ro\/declaratii\/doc\/Ghid_Precompletare_Declaratie_Unica_D212_2026._v1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ghidul ANAF pentru declara\u021bia precompletat\u0103<\/a>.<\/p>\n\n\n\n<h2 id=\"anaf-sau-contapp\" class=\"wp-block-heading\">Cu ce completezi declara\u021bia: aplica\u021bia ANAF sau ContApp<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ai dou\u0103 variante, iar alegerea depinde de c\u00e2t de complicat\u0103 e situa\u021bia ta.<\/p>\n\n\n\n<h3 id=\"aplicatia-anaf\" class=\"wp-block-heading\">Aplica\u021bia ANAF<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Gratuit\u0103 \u0219i oficial\u0103. Completezi formularul 212 online, po\u021bi porni de la varianta precompletat\u0103, iar la final descarci PDF-ul \u0219i \u00eel depui prin SPV.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Este suficient\u0103<\/strong> dac\u0103 ai o singur\u0103 surs\u0103 de venit, \u0219tii deja cifrele \u0219i nu ai cheltuieli deductibile de calculat \u2014 de exemplu, dac\u0103 ai doar venituri din dividende sau o chirie \u00een lei, cu impozit re\u021binut la surs\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nu \u00ee\u021bi este de ajuns<\/strong> dac\u0103 e\u0219ti impus \u00een sistem real: aplica\u021bia nu calculeaz\u0103 venitul net, pentru c\u0103 nu are acces la \u00eencas\u0103rile \u0219i pl\u0103\u021bile tale.<\/p>\n\n\n\n<h3 id=\"aplicatia-contapp\" class=\"wp-block-heading\">Aplica\u021bia ContApp pentru Declara\u021bia Unic\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Este g\u00e2ndit\u0103 s\u0103 porneasc\u0103 de la contabilitatea ta, nu de la cifre pe care le introduci manual.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th>Aplica\u021bia ANAF<\/th><th>Declara\u021bia Unic\u0103 ContApp<\/th><\/tr><\/thead><tbody><tr><td><strong>Cost<\/strong><\/td><td>gratuit\u0103<\/td><td>inclus\u0103 \u00een abonamentul de 49 lei\/lun\u0103 sau 120 lei plat\u0103 unic\u0103, pentru un CNP<\/td><\/tr><tr><td><strong>De unde vin cifrele<\/strong><\/td><td>le introduci tu; precompletarea aduce doar ce \u0219tie ANAF de la pl\u0103titorii de venit<\/td><td><strong>venitul net vine direct din contabilitate<\/strong> \u2013 din RJIP, din \u00eencas\u0103rile \u0219i pl\u0103\u021bile \u00eenregistrate<\/td><\/tr><tr><td><strong>Cheltuieli deductibile<\/strong><\/td><td>nu le cunoa\u0219te \u0219i nu le calculeaz\u0103<\/td><td>calculate automat din registre<\/td><\/tr><tr><td><strong>Calculul taxelor<\/strong><\/td><td>\u00eel faci tu, \u00een afara aplica\u021biei<\/td><td><strong>CAS, CASS \u0219i impozit calculate automat<\/strong>, cu validare \u00eenainte de depunere<\/td><\/tr><tr><td><strong>Pe parcursul anului<\/strong><\/td><td>afli c\u00e2t ai de plat\u0103 abia la completare<\/td><td><strong>calcul \u00een timp real<\/strong> \u2013 vezi cum cresc taxele pe m\u0103sur\u0103 ce \u00eencasezi<\/td><\/tr><tr><td><strong>\u00cencadrarea \u00een plafoane<\/strong><\/td><td>o stabile\u0219ti tu<\/td><td>cumuleaz\u0103 veniturile \u0219i le raporteaz\u0103 automat la plafoane<\/td><\/tr><tr><td><strong>Statutul titularului<\/strong><\/td><td>\u00eel declari tu<\/td><td>\u021bine cont automat de statut: salariat, pensionar, avocat, notar, student, persoan\u0103 cu handicap, nerezident<\/td><\/tr><tr><td><strong>Curs valutar<\/strong><\/td><td>\u00eel cau\u021bi \u0219i \u00eel aplici tu<\/td><td>aplicat automat, conform Codului fiscal<\/td><\/tr><tr><td><strong>Capitolul I vs. Capitolul II<\/strong><\/td><td>decizi tu ce se declar\u0103 unde<\/td><td>stabilit automat, pe tip de venit<\/td><\/tr><tr><td><strong>Istoric declara\u021bii<\/strong><\/td><td>doar ce g\u0103se\u0219ti \u00een SPV<\/td><td><strong>istoric propriu<\/strong>, declara\u021biile din 2021\u20132026 \u00eentr-un singur loc<\/td><\/tr><tr><td><strong>Datele tale<\/strong><\/td><td>le reintroduci la fiecare declara\u021bie<\/td><td><strong>salvate<\/strong>, se reiau anul urm\u0103tor<\/td><\/tr><tr><td><strong>Format la ie\u0219ire<\/strong><\/td><td>PDF<\/td><td><strong>PDF \u0219i XML<\/strong>, gata de depus, desc\u0103rcabile oric\u00e2nd<\/td><\/tr><tr><td><strong>Suport<\/strong><\/td><td>asisten\u021ba ANAF<\/td><td>suport dedicat, pe e-mail<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Care variant\u0103 \u021bi se potrive\u0219te:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Aplica\u021bia ANAF<\/strong>, dac\u0103 ai o singur\u0103 surs\u0103 de venit, cifre simple \u0219i nimic de calculat.<\/li>\n\n\n\n<li><strong>ContApp<\/strong>, dac\u0103 ai PFA cu contabilitate de \u021binut, mai multe tipuri de venit, cheltuieli deductibile \u2014 sau dac\u0103 vrei s\u0103 \u0219tii c\u00e2t ai de plat\u0103 <strong>\u00eenainte<\/strong> de 25 mai, nu \u00een ultima s\u0103pt\u0103m\u00e2n\u0103.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"451\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/08\/Taxe-in-timp-real-1024x451.png\" alt=\"Calculator taxe in ContApp in timp real\" class=\"wp-image-142000\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/08\/Taxe-in-timp-real-1024x451.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/08\/Taxe-in-timp-real-300x132.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/08\/Taxe-in-timp-real-768x339.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/08\/Taxe-in-timp-real.png 1522w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/contapp.ro\/program-completare-declaratia-unica\/\">Vezi programul de completare a Declara\u021biei Unice<\/a> \u00b7 <a href=\"https:\/\/declaratiaunica.contapp.ro\/calculator\">Calculatorul de taxe este gratuit<\/a> \u0219i \u00eel po\u021bi folosi indiferent ce variant\u0103 alegi.<\/p>\n\n\n\n<h2 id=\"cum-platesti\" class=\"wp-block-heading\">Cum pl\u0103te\u0219ti obliga\u021biile<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Plata se face \u00een <strong>contul unic IBAN<\/strong> de la domiciliul t\u0103u fiscal \u2014 <a href=\"https:\/\/contapp.ro\/blog\/contul-unic-pentru-persoane-fizice\/\">\u00eel g\u0103se\u0219ti aici<\/a> \u2014 prin una dintre variantele:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cu cardul, pe <a href=\"https:\/\/www.ghiseul.ro\/ghiseul\/public\/\" target=\"_blank\" rel=\"noreferrer noopener\">ghiseul.ro<\/a>;<\/li>\n\n\n\n<li>prin ordin de plat\u0103 online, din internet banking;<\/li>\n\n\n\n<li>la ghi\u0219eul b\u0103ncii.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Completarea ordinului de plat\u0103<\/strong> \u2014 selecteaz\u0103 sec\u021biunea dedicat\u0103 pl\u0103\u021bilor la buget:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Beneficiar:<\/strong> Bugetul de stat<\/li>\n\n\n\n<li><strong>Cod fiscal:<\/strong> CNP-ul t\u0103u<\/li>\n\n\n\n<li><strong>Suma de plat\u0103<\/strong><\/li>\n\n\n\n<li><strong>Detalii plat\u0103:<\/strong> CAS\/CASS\/impozit 2025<\/li>\n\n\n\n<li><strong>Num\u0103r de eviden\u021b\u0103 a pl\u0103\u021bii:<\/strong> necompletat sau un num\u0103r unic<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u021bi pl\u0103ti din orice surs\u0103: contul sau cardul PFA, contul personal, ori al oric\u0103rei alte persoane.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Important!<\/strong> Sumele pl\u0103tite <strong>\u00eenainte<\/strong> de depunerea declara\u021biei nu se trec \u00een declara\u021bie. ANAF \u021bine cont de ele automat \u0219i \u00ee\u021bi afi\u0219eaz\u0103 diferen\u021ba pe ghiseul.ro sau \u00een situa\u021bia obliga\u021biilor de plat\u0103 din SPV.<\/p>\n\n\n\n<h2 id=\"declaratia-rectificativa\" class=\"wp-block-heading\">Cum corectezi o declara\u021bie: rectificativa<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai gre\u0219it ceva, depui aceea\u0219i declara\u021bie unic\u0103, bif\u00e2nd c\u0103su\u021ba <strong>\u201eDeclara\u021bie rectificativ\u0103\u201d<\/strong> la capitolul pe care \u00eel corectezi. Nu exist\u0103 un formular separat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reguli de re\u021binut:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rectificativa se depune pentru <strong>aceea\u0219i perioad\u0103<\/strong> \u0219i \u00eenlocuie\u0219te datele declarate ini\u021bial. Se completeaz\u0103 toate datele din capitolul supus rectific\u0103rii, inclusiv cele care nu difer\u0103 fa\u021b\u0103 de declara\u021bia ini\u021bial\u0103.<\/li>\n\n\n\n<li>Bifezi rectificativa <strong>doar la capitolul pe care \u00eel corectezi<\/strong>. Dac\u0103 rectifici ambele capitole, bifezi ambele.<\/li>\n\n\n\n<li><strong>Op\u021biunea de CASS op\u021bional nu se poate modifica<\/strong> prin rectificativ\u0103. Odat\u0103 exercitat\u0103, r\u0103m\u00e2ne.<\/li>\n\n\n\n<li>Dac\u0103 vrei bonifica\u021bia de 3% \u0219i ai depus deja f\u0103r\u0103 ea, rectificativa depus\u0103 <strong>p\u00e2n\u0103 la 15 aprilie 2026<\/strong> \u021bi-o aduce.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai depus pe h\u00e2rtie \u0219i nu mai ai exemplarul, intr\u0103 \u00een SPV pe CNP \u0219i descarc\u0103 duplicatul declara\u021biei \u00eenregistrate de func\u021bionarul ANAF. <a href=\"https:\/\/contapp.ro\/blog\/spatiul-privat-virtual\/\">Cum se acceseaz\u0103 Spa\u021biul Privat Virtual<\/a>.<\/p>\n\n\n\n<h2 id=\"erori-frecvente\" class=\"wp-block-heading\">Erori frecvente la depunere \u0219i cum le rezolvi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u201eR_MULTI_INIT: a mai fost depus\u0103 o declara\u021bie ini\u021bial\u0103 valid\u0103 pentru aceea\u0219i perioad\u0103\u201d<\/strong><br>Ai depus deja o declara\u021bie pentru perioada respectiv\u0103. Dac\u0103 vrei s\u0103 corectezi ceva, depune aceea\u0219i declara\u021bie cu bifa de <strong>rectificativ\u0103<\/strong>, nu ca declara\u021bie ini\u021bial\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Am bifat din gre\u0219eal\u0103 \u201erectificativ\u0103\u201d la o declara\u021bie ini\u021bial\u0103<\/strong><br>Depune o declara\u021bie nou\u0103, corect \u00eencadrat\u0103. Dac\u0103 prima a fost \u00eenregistrat\u0103 pe h\u00e2rtie, descarc\u0103 \u00eent\u00e2i duplicatul din SPV, ca s\u0103 vezi exact ce a fost \u00eenregistrat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Am optat pentru CASS \u0219i vreau s\u0103 renun\u021b<\/strong><br>Nu se poate. Op\u021biunea nu poate fi anulat\u0103 prin rectificativ\u0103, iar contribu\u021bia r\u0103m\u00e2ne datorat\u0103 p\u00e2n\u0103 la termenul de plat\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sunt pensionar \u0219i am PFA \u2014 ce datorez?<\/strong><br>Nu datorezi CAS pentru veniturile din activit\u0103\u021bi independente. CASS se datoreaz\u0103 dup\u0103 regulile obi\u0219nuite.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Am o afec\u021biune inclus\u0103 \u00een programele na\u021bionale de s\u0103n\u0103tate<\/strong><br>Pl\u0103te\u0219ti CASS la venitul net realizat. E\u0219ti scutit de diferen\u021ba p\u00e2n\u0103 la plafonul de 6 salarii, dac\u0103 venitul net este sub 24.300 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Unde declar c\u00e2\u0219tigul din cesiunea de p\u0103r\u021bi sociale sau din ac\u021biuni?<\/strong><br>La capitolul I, la veniturile din investi\u021bii. Pentru tranzac\u021biile cu titluri se ia \u00een calcul <strong>c\u00e2\u0219tigul net<\/strong> \u2014 c\u00e2\u0219tiguri minus pierderi, pe \u00eentregul an.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Am contract de chirie \u00een valut\u0103 \u0219i impozitul a fost re\u021binut de chiria\u0219<\/strong><br>Contractele \u00een valut\u0103 oblig\u0103 la depunerea declara\u021biei, pentru definitivarea venitului la cursul corect, chiar dac\u0103 impozitul a fost re\u021binut la surs\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>De ce nu \u00eemi apare plafonul maxim la CAS?<\/strong><br>Pentru c\u0103 nu exist\u0103. Plafonul maxim de 72 de salarii se aplic\u0103 la <strong>CASS<\/strong>, nu la CAS. La CAS exist\u0103 doar praguri minime, de 12 \u0219i 24 de salarii, iar baza de calcul este venitul ales de tine, care nu poate cobor\u00ee sub pragul dep\u0103\u0219it.<\/p>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq-pana-cand-se-depune-declaratia-unica-in-2026\">P\u00e2n\u0103 c\u00e2nd se depune Declara\u021bia Unic\u0103 \u00een 2026?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">P\u00e2n\u0103 la 25 mai 2026, pentru veniturile realizate \u00een 2025. Dac\u0103 vrei bonifica\u021bia de 3%, termenul este 15 aprilie 2026.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq-ce-se-intampla-daca-nu-depun-la-timp\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depun la timp?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nedepunerea \u00een termen se sanc\u021bioneaz\u0103, pentru persoane fizice, cu <strong>amend\u0103 de la 50 la 500 lei<\/strong> (art. 336 din Codul de procedur\u0103 fiscal\u0103), la care se adaug\u0103 dob\u00e2nzi \u0219i penalit\u0103\u021bi de \u00eent\u00e2rziere calculate de la data scaden\u021bei. Dac\u0103 obliga\u021biile sunt stabilite de organul de inspec\u021bie fiscal\u0103 ca urmare a nedepunerii, se aplic\u0103 penalitatea de nedeclarare, f\u0103r\u0103 amenda contraven\u021bional\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq-trebuie-sa-depun-daca-am-avut-venit-zero-sau-pierdere\">Trebuie s\u0103 depun dac\u0103 am avut venit zero sau pierdere?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Da, depui declara\u021bia, dar nu datorezi CASS. Po\u021bi opta pentru asigurare la categoria B sau C din capitolul II.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq-am-inceput-pfa-in-2026-depun-declaratia-in-2026\">Am \u00eenceput PFA \u00een 2026. Depun declara\u021bia \u00een 2026?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Veniturile din 2026 se declar\u0103 \u00een 2027. \u00cen 2026 depui doar dac\u0103 vrei s\u0103 te asiguri op\u021bional la s\u0103n\u0103tate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq-cat-e-cass-ul-minim-in-2026\">C\u00e2t e CASS-ul minim \u00een 2026?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2.430 lei, calculat la 6 salarii minime (24.300 lei \u00d7 10%).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq-platesc-cass-si-la-pfa-si-la-dividende\">Pl\u0103tesc CASS \u0219i la PFA, \u0219i la dividende?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Da. Din 2024 veniturile din activit\u0103\u021bi independente nu se mai cumuleaz\u0103 cu cele din alte surse \u2014 CASS se calculeaz\u0103 separat pe fiecare categorie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq-sotia-mea-nu-are-venituri-cum-o-asigur\">So\u021bia mea nu are venituri. Cum o asigur?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Depui tu declara\u021bia unic\u0103 \u0219i bifezi categoria E din capitolul II, pentru persoana aflat\u0103 \u00een \u00eentre\u021binerea ta. Pl\u0103te\u0219ti 25% la depunere \u0219i restul p\u00e2n\u0103 la 25 mai anul urm\u0103tor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq-bonificatia-de-3-se-aplica-si-la-cas-si-cass\">Bonifica\u021bia de 3% se aplic\u0103 \u0219i la CAS \u0219i CASS?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu, doar la impozitul pe venit. Dar ca s\u0103 o prime\u0219ti trebuie s\u0103 achi\u021bi integral \u0219i contribu\u021biile, p\u00e2n\u0103 la 15 aprilie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq-declaratia-precompletata-de-anaf-e-obligatorie\">Declara\u021bia precompletat\u0103 de ANAF e obligatorie?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Este o facilitate. Datele sunt editabile \u0219i trebuie verificate, mai ales dac\u0103 e\u0219ti impus \u00een sistem real.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq-ce-curs-valutar-folosesc-pentru-veniturile-din-strainatate\">Ce curs valutar folosesc pentru veniturile din str\u0103in\u0103tate?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cursul mediu anual comunicat de BNR pentru anul de realizare a venitului. Pentru 2025: 5,0415 lei\/euro.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq-pot-plati-taxele-din-contul-personal-nu-din-cel-de-pfa\">Pot pl\u0103ti taxele din contul personal, nu din cel de PFA?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Da. Obliga\u021biile pot fi achitate din orice surs\u0103, inclusiv din contul altei persoane.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq-am-platit-inainte-sa-depun-declaratia-trec-suma-in-formular\">Am pl\u0103tit \u00eenainte s\u0103 depun declara\u021bia. Trec suma \u00een formular?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Sumele pl\u0103tite anticipat nu se declar\u0103; ANAF le ia \u00een calcul automat.<\/p>\n\n\n\n<span id=\"taxe-si-contribu\u021bii-datorate-pentru-fiecare-an-fiscal\"><\/span>\n\n\n\n<h2 id=\"arhiva-pe-ani\" class=\"wp-block-heading\">Arhiv\u0103: taxe \u0219i Declara\u021bia Unic\u0103 pe ani<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/contapp.ro\/blog\/taxe-pfa-2026\/\">Taxe PFA 2026<\/a> \u00b7 <a href=\"https:\/\/contapp.ro\/blog\/plafoane-fiscale-2026-pentru-pfa-ii-si-microintreprinderi\/\">Plafoane fiscale 2026<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/taxe-pfa-2025-cas-cass-si-impozit\/\">Taxe PFA 2025<\/a> \u00b7 <a href=\"https:\/\/contapp.ro\/blog\/plafoane-fiscale-2025-pentru-pfa-ii-si-microintreprinderi\/\">Plafoane fiscale 2025<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/taxe-pfa-2024-cas-cass-si-impozit-datorat\/\">Taxe 2024<\/a> \u00b7 <a href=\"https:\/\/contapp.ro\/blog\/plafoane-pfa-2024\/\">Plafoane fiscale 2024<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/cas-cass-si-impozite-datorate-de-pfa-si-profesii-liberale-in-2023\/\">Taxe 2023<\/a> \u00b7 <a href=\"https:\/\/contapp.ro\/blog\/plafoane-pfa-2023\/\">Plafoane fiscale 2023<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/cod-fiscal-2022-taxe-datorate-de-pfa-ii-if-si-profesii-liberale\/\">Taxe 2022<\/a> \u00b7 <a href=\"https:\/\/contapp.ro\/blog\/taxe-si-contributii-sociale-datorate-in-2021\/\">Taxe 2021<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Aten\u021bie!<\/strong> Pentru veniturile ob\u021binute \u00eentr-un an se aplic\u0103 prevederile Codului fiscal valabile \u00een anul respectiv. Modific\u0103rile aduse spre sf\u00e2r\u0219itul lui 2025 afecteaz\u0103 veniturile ob\u021binute \u00een 2026, nu pe cele din 2025.<\/p>\n\n\n\n<h2 id=\"linkuri-utile\" class=\"wp-block-heading\">Linkuri utile<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/contapp.ro\/blog\/norme-de-venit-2026\/\">Norme de venit 2026<\/a> \u00b7 <a href=\"https:\/\/contapp.ro\/blog\/norme-de-venit-agricole-2026\/\">Norme de venit agricole 2026<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/D_212_2736_2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Formularul 212 \u2013 PDF (OpANAF 2736\/2025)<\/a> \u00b7 <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/Instructiuni_D212_2736_2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Instruc\u021biuni oficiale de completare<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.anaf.ro\/declaratii\/doc\/Ghid_Precompletare_Declaratie_Unica_D212_2026._v1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ghid ANAF pentru declara\u021bia precompletat\u0103<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/formularespv-pf.anaf.ro\/my.policy\" target=\"_blank\" rel=\"noreferrer noopener\">Declara\u021bia unic\u0103 se depune aici<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/pfinternet.anaf.ro\/my.policy\" target=\"_blank\" rel=\"noreferrer noopener\">Spa\u021biul Privat Virtual<\/a> \u00b7 <a href=\"https:\/\/www.anaf.ro\/InregPersFizicePublic\/formularInregistrare.jsp\" target=\"_blank\" rel=\"noreferrer noopener\">Cum \u00ee\u021bi creezi SPV<\/a> \u00b7 <a href=\"https:\/\/www.youtube.com\/watch?v=XFQ9KJrI5v0\" target=\"_blank\" rel=\"noreferrer noopener\">Tutorial video<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/contul-unic-pentru-persoane-fizice\/\">Contul unic IBAN pentru plata impozitului, CAS \u0219i CASS<\/a> \u00b7 <a href=\"https:\/\/www.ghiseul.ro\/ghiseul\/public\" target=\"_blank\" rel=\"noreferrer noopener\">Plata cu cardul pe ghiseul.ro<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/contributia-de-sanatate-cass-2025\/\">CASS 2026 \u2013 tot ce trebuie s\u0103 \u0219tii<\/a> \u00b7 <a href=\"https:\/\/contapp.ro\/blog\/cass-optional-contributia-optionala-la-sanatate\/\">CASS op\u021bional<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/modificari-fiscale-2025\/\">M\u0103suri fiscale 2025\u20132026<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pe scurt, dac\u0103 ai pu\u021bin timp: Ce s-a schimbat \u00een 2026 Patru schimb\u0103ri \u00ee\u021bi afecteaz\u0103 direct declara\u021bia din acest an: 1. A ap\u0103rut bonifica\u021bia de 3%. Prin OUG 8\/2026, dac\u0103 depui declara\u021bia \u0219i \u00ee\u021bi pl\u0103te\u0219ti integral obliga\u021biile p\u00e2n\u0103 la 15 aprilie 2026, prime\u0219ti o reducere de 3% din impozitul pe venit. Anul trecut nu a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141998,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[413,474],"tags":[198],"class_list":["post-129258","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaratia-unica","category-ghid-contabilitate-pfa","tag-declaratia-unica"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129258","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=129258"}],"version-history":[{"count":75,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129258\/revisions"}],"predecessor-version":[{"id":142027,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129258\/revisions\/142027"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141998"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=129258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=129258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=129258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}