{"id":129288,"date":"2026-07-27T06:33:00","date_gmt":"2026-07-27T06:33:00","guid":{"rendered":"http:\/\/contapp.hype.ro\/plata-tva-pentru-vanzari-online\/"},"modified":"2026-08-05T08:03:27","modified_gmt":"2026-08-05T08:03:27","slug":"plata-tva-pentru-vanzari-online","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/plata-tva-pentru-vanzari-online\/","title":{"rendered":"One Stop Shop (OSS) \u2014 plata TVA pentru v\u00e2nz\u0103ri online 2026"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#h-ce-este-sistemul-one-stop-shop-oss\">Ce este sistemul One Stop Shop (OSS)<\/a><\/li><li><a href=\"#h-cine-se-poate-inregistra-in-sistemul-one-stop-shop-oss\">Cine se poate \u00eenregistra \u00een OSS \u0219i ce scheme exist\u0103<\/a><\/li><li><a href=\"#oss-neplatitori-de-tva\">Po\u021bi intra \u00een OSS dac\u0103 nu e\u0219ti pl\u0103titor de TVA?<\/a><\/li><li><a href=\"#oss-sau-scutire-transfrontaliera\">OSS sau regimul de scutire transfrontalier\u0103 (codul EX)?<\/a><\/li><li><a href=\"#cum-te-inregistrezi-in-oss\">Cum te \u00eenregistrezi \u00een OSS<\/a><\/li><li><a href=\"#declaratia-398-declaratia-speciala-de-tva-oss\">Declara\u021bia 398 \u2014 declara\u021bia special\u0103 de TVA OSS<\/a><ul><li><a href=\"#ce-este-d-398\">Ce este D398?<\/a><\/li><li><a href=\"#cand-se-depune-d-398\">C\u00e2nd se depune D398?<\/a><\/li><li><a href=\"#cum-se-depune-d-398\">Cum se depune D398?<\/a><\/li><li><a href=\"#in-ce-moneda-se-completeaza-si-cum-se-plateste\">\u00cen ce moned\u0103 se completeaz\u0103 \u0219i cum se pl\u0103te\u0219te?<\/a><\/li><li><a href=\"#cum-corectezi-d-398\">Cum corectezi o declara\u021bie D398 depus\u0103 gre\u0219it?<\/a><\/li><\/ul><\/li><li><a href=\"#exemplu-practic\">Exemplu practic<\/a><\/li><li><a href=\"#d-398-si-d-390-care-e-diferenta\">D398 \u0219i D390 \u2014 care e diferen\u021ba?<\/a><\/li><li><a href=\"#ce-evidente-trebuie-sa-pastrezi\">Ce eviden\u021be trebuie s\u0103 p\u0103strezi<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 id=\"h-ce-este-sistemul-one-stop-shop-oss\" class=\"wp-block-heading\">Ce este sistemul One Stop Shop (OSS)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>One Stop Shop (OSS) este sistemul european care \u00ee\u021bi permite s\u0103 declari \u0219i s\u0103 pl\u0103te\u0219ti \u00eentr-un singur loc \u2014 \u00een Rom\u00e2nia \u2014 TVA-ul datorat pentru v\u00e2nz\u0103rile la distan\u021b\u0103 c\u0103tre consumatori din alte state membre UE.<\/strong> F\u0103r\u0103 OSS ar trebui s\u0103 te \u00eenregistrezi \u00een scopuri de TVA \u00een fiecare \u021bar\u0103 \u00een care ai clien\u021bi persoane fizice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sistemul func\u021bioneaz\u0103 \u00eencep\u00e2nd cu 1 iulie 2021, c\u00e2nd a \u00eenlocuit vechiul MOSS \u0219i a extins mecanismul de la serviciile electronice la toate v\u00e2nz\u0103rile la distan\u021b\u0103 de bunuri \u0219i la serviciile B2C transfrontaliere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe scurt, mecanismul arat\u0103 a\u0219a: colectezi TVA la cota din statul \u00een care se afl\u0103 clientul, raportezi trimestrial totul \u00eentr-o singur\u0103 declara\u021bie depus\u0103 \u00een Rom\u00e2nia (statul membru de identificare) \u0219i pl\u0103te\u0219ti o singur\u0103 sum\u0103 la ANAF. ANAF transmite apoi declara\u021biile \u0219i transfer\u0103 sumele c\u0103tre fiecare stat membru de consum, printr-o re\u021bea de comunica\u021bii securizat\u0103.<\/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-2318c998 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#e6edf7;margin-top:15px;margin-bottom:15px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Important \u2014 cum func\u021bioneaz\u0103 pragul de 10.000 euro<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pragul de <strong>10.000 euro (46.337 lei)<\/strong> se calculeaz\u0103 <strong>anual \u0219i cumulat pentru toate statele UE<\/strong>. \u00cen el intr\u0103 doar dou\u0103 tipuri de opera\u021biuni: <strong>v\u00e2nz\u0103rile intracomunitare de bunuri la distan\u021b\u0103<\/strong> \u0219i <strong>serviciile TBE<\/strong> (telecomunica\u021bii, radiodifuziune, televiziune \u0219i servicii furnizate pe cale electronic\u0103) prestate c\u0103tre persoane neimpozabile. Celelalte servicii B2C nu intr\u0103 \u00een acest plafon \u2014 ele urmeaz\u0103 regulile proprii privind locul prest\u0103rii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sub prag<\/strong> aplici regimul de TVA pe care \u00eel ai \u00een Rom\u00e2nia. <strong>Peste prag<\/strong>, locul livr\u0103rii se mut\u0103 \u00een statul clientului, deci datorezi TVA acolo \u2014 fie prin OSS, fie prin \u00eenregistrare direct\u0103 \u00een fiecare stat membru.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Po\u021bi intra \u00een OSS \u0219i sub prag.<\/strong> Art. 278^1 din Codul fiscal \u00ee\u021bi permite s\u0103 optezi pentru taxarea la destina\u021bie chiar dac\u0103 nu ai dep\u0103\u0219it cele 10.000 de euro. Op\u021biunea se men\u021bine \u00eens\u0103 cel pu\u021bin doi ani calendaristici. Este util\u0103 dac\u0103 vinzi preponderent \u00een state cu cote de TVA mai mici dec\u00e2t cea din Rom\u00e2nia.<\/p>\n<\/div>\n\n\n\n<h2 id=\"h-cine-se-poate-inregistra-in-sistemul-one-stop-shop-oss\" class=\"wp-block-heading\">Cine se poate \u00eenregistra \u00een OSS \u0219i ce scheme exist\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">OSS nu este un regim unic, ci un pachet de <strong>trei scheme<\/strong>. Alegi schema \u00een func\u021bie de locul unde e\u0219ti stabilit \u0219i de ce vinzi:<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Schema non-UE<\/strong> \u2014 pentru persoanele impozabile care <strong>nu sunt stabilite \u00een UE<\/strong>. Acoper\u0103 orice tip de serviciu prestat c\u0103tre consumatori finali din UE (B2C).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Schema UE<\/strong> \u2014 schema relevant\u0103 pentru majoritatea firmelor, PFA-urilor \u0219i profesiilor liberale din Rom\u00e2nia. Acoper\u0103 v\u00e2nz\u0103rile intracomunitare de bunuri la distan\u021b\u0103, serviciile B2C prestate \u00een alte state membre \u0219i livr\u0103rile interne facilitate prin interfe\u021be electronice (marketplace-uri).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Schema de import (IOSS)<\/strong> \u2014 pentru v\u00e2nz\u0103rile la distan\u021b\u0103 de bunuri importate din state ter\u021be, cu o <strong>valoare intrinsec\u0103 de maximum 150 euro<\/strong> pe transport. V\u00e2nz\u0103torul colecteaz\u0103 TVA la momentul v\u00e2nz\u0103rii c\u0103tre consumatorul din UE, iar bunurile beneficiaz\u0103 de scutire de TVA la import.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia special\u0103 de TVA se depune <strong>trimestrial<\/strong> pentru schema UE \u0219i schema non-UE, respectiv <strong>lunar<\/strong> pentru schema de import.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-d8ccb791 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\"><strong>Aten\u021bie!<\/strong> Declara\u021bia de TVA OSS <strong>nu \u00eenlocuie\u0219te<\/strong> decontul de TVA (D300) pe care \u00eel depui pentru opera\u021biunile tale interne. Cele dou\u0103 raport\u0103ri coexist\u0103 \u0219i se completeaz\u0103 separat.<\/p>\n<\/div>\n\n\n\n<h2 id=\"oss-neplatitori-de-tva\" class=\"wp-block-heading\">Po\u021bi intra \u00een OSS dac\u0103 nu e\u0219ti pl\u0103titor de TVA?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Da.<\/strong> Este una dintre cele mai frecvente confuzii pe acest subiect.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nu ai nevoie de cod de TVA \u201enormal\u201d (art. 316 din Codul fiscal) ca s\u0103 te \u00eenregistrezi \u00een OSS. Este suficient <strong>codul special de TVA ob\u021binut conform art. 317<\/strong> \u2014 acela\u0219i cod pe care \u00eel folose\u0219ti pentru achizi\u021biile intracomunitare de bunuri sau servicii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Concret: un PFA sau un SRL nepl\u0103titor de TVA, cu cifr\u0103 de afaceri sub <a href=\"https:\/\/contapp.ro\/blog\/plafoane-fiscale-2026-pentru-pfa-ii-si-microintreprinderi\/\">plafonul de scutire de 395.000 lei<\/a>, care dep\u0103\u0219e\u0219te pragul de 10.000 euro la v\u00e2nz\u0103rile B2C \u00een UE, se poate \u00eenregistra \u00een OSS pe baza codului special. \u00cenregistrarea \u00een OSS <strong>nu \u00eel transform\u0103 \u00een pl\u0103titor de TVA<\/strong> pentru opera\u021biunile din Rom\u00e2nia \u2014 regimul special de scutire prev\u0103zut la art. 310 r\u0103m\u00e2ne aplicabil pe pia\u021ba intern\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 e\u0219ti nepl\u0103titor de TVA \u0219i vinzi \u00een UE, \u00ee\u021bi recomand\u0103m \u0219i ghidul detaliat despre <a href=\"https:\/\/contapp.ro\/blog\/tva-vanzari-ue-non-ue-neplatitori\/\">TVA la v\u00e2nzarea de bunuri \u0219i servicii \u00een UE \u0219i \u00een afara UE<\/a>, unde explic\u0103m pas cu pas cum ob\u021bii codul special \u0219i ce scrii pe factur\u0103.<\/p>\n\n\n\n<h2 id=\"oss-sau-scutire-transfrontaliera\" class=\"wp-block-heading\">OSS sau regimul de scutire transfrontalier\u0103 (codul EX)?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cencep\u00e2nd din 2025, Rom\u00e2nia a transpus Directiva (UE) 2020\/285, care introduce un <strong>regim special de scutire transfrontalier\u0103 pentru \u00eentreprinderile mici<\/strong>. Este o alternativ\u0103 la OSS, nu o dublur\u0103 \u2014 \u0219i merit\u0103 analizat\u0103 \u00eenainte s\u0103 te \u00eenregistrezi.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;<\/td><td><strong>OSS<\/strong><\/td><td><strong>Scutire transfrontalier\u0103 (cod \u201eEX\u201d)<\/strong><\/td><\/tr><tr><td><strong>Ce faci cu TVA<\/strong><\/td><td>Colectezi TVA la cota din statul clientului<\/td><td>Nu colectezi TVA \u00een statul clientului<\/td><\/tr><tr><td><strong>Condi\u021bie principal\u0103<\/strong><\/td><td>Dep\u0103\u0219irea pragului de 10.000 euro (sau op\u021biune sub prag)<\/td><td>Cifr\u0103 de afaceri anual\u0103 \u00een UE sub 100.000 euro \u0219i sub plafonul na\u021bional din statul de destina\u021bie<\/td><\/tr><tr><td><strong>Cod utilizat<\/strong><\/td><td>Codul de TVA existent (art. 316 sau art. 317)<\/td><td>Cod de identificare cu sufixul \u201eEX\u201d<\/td><\/tr><tr><td><strong>Raportare<\/strong><\/td><td>Declara\u021bia 398, trimestrial<\/td><td>Raportare trimestrial\u0103 a cifrei de afaceri c\u0103tre ANAF<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Pe scurt: dac\u0103 vinzi volume mici \u0219i vrei s\u0103 evi\u021bi colectarea TVA \u00een alte state, regimul EX poate fi mai simplu de administrat. Dac\u0103 dep\u0103\u0219e\u0219ti 100.000 euro la nivelul UE sau plafoanele na\u021bionale de scutire din statele \u00een care vinzi, OSS r\u0103m\u00e2ne varianta practic\u0103. Cele dou\u0103 regimuri nu se aplic\u0103 simultan pentru v\u00e2nz\u0103rile c\u0103tre acela\u0219i stat membru, a\u0219a c\u0103 merit\u0103 s\u0103 analizezi structura v\u00e2nz\u0103rilor tale \u00eempreun\u0103 cu un contabil.<\/p>\n\n\n\n<h2 id=\"cum-te-inregistrezi-in-oss\" class=\"wp-block-heading\">Cum te \u00eenregistrezi \u00een OSS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cenregistrarea se face <strong>exclusiv electronic<\/strong>, direct pe site-ul ANAF, \u00een sec\u021biunea <strong>Servicii online &gt; One Stop Shop<\/strong>, prin depunerea unei declara\u021bii de \u00eencepere a activit\u0103\u021bii \u00een regimul special. Pe aceea\u0219i pagin\u0103 g\u0103se\u0219ti \u0219i <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Informatii_R\/Ghid_OSS_02092021.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">ghidul de utilizare a aplica\u021biei OSS<\/a> \u0219i <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Informatii_R\/oss_guidelines_ro_160721.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">ghidul explicativ al regimurilor speciale<\/a>, publicate de ANAF.<\/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:#e6edf7;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\"><strong>De c\u00e2nd produce efecte \u00eenregistrarea?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regimul special se aplic\u0103 <strong>din prima zi a trimestrului calendaristic urm\u0103tor<\/strong> celui \u00een care ai depus declara\u021bia de \u00eencepere a activit\u0103\u021bii. Excep\u021bie: dac\u0103 prima livrare \u00een regim OSS are loc \u00eenainte de aceast\u0103 dat\u0103, regimul se aplic\u0103 chiar de la data primei livr\u0103ri \u2014 cu condi\u021bia s\u0103 informezi ANAF p\u00e2n\u0103 cel t\u00e2rziu pe <strong>data de 10 a lunii urm\u0103toare<\/strong> primei livr\u0103ri (art. 315 din Codul fiscal).<\/p>\n<\/div>\n\n\n\n<h2 id=\"declaratia-398-declaratia-speciala-de-tva-oss\" class=\"wp-block-heading\">Declara\u021bia 398 \u2014 declara\u021bia special\u0103 de TVA OSS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Odat\u0103 \u00eenregistrat \u00een sistemul OSS, principalul t\u0103u instrument de raportare devine <strong>Declara\u021bia 398<\/strong> \u2014 declara\u021bia special\u0103 de TVA prin care raportezi trimestrial toate v\u00e2nz\u0103rile efectuate \u00een cadrul regimului.<\/p>\n\n\n\n<h3 id=\"ce-este-d-398\" class=\"wp-block-heading\">Ce este D398?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">D398 este formularul prin care declari, pentru fiecare \u021bar\u0103 UE \u00een care ai v\u00e2ndut, valoarea tranzac\u021biilor \u0219i TVA-ul datorat, calculat la cota aplicabil\u0103 \u00een \u021bara respectiv\u0103. Nu depui declara\u021bii separate \u00een fiecare stat \u2014 totul se centralizeaz\u0103 \u00eentr-un singur formular, depus \u00een Rom\u00e2nia.<\/p>\n\n\n\n<h3 id=\"cand-se-depune-d-398\" class=\"wp-block-heading\">C\u00e2nd se depune D398?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">D398 se depune <strong>trimestrial<\/strong>, p\u00e2n\u0103 la <strong>sf\u00e2r\u0219itul lunii urm\u0103toare<\/strong> \u00eencheierii trimestrului calendaristic. <strong>Termenul de plat\u0103 a TVA este acela\u0219i cu termenul de depunere.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Trimestru<\/strong><\/td><td><strong>Termen depunere \u0219i plat\u0103<\/strong><\/td><\/tr><tr><td>T1 (ianuarie \u2013 martie)<\/td><td>30 aprilie<\/td><\/tr><tr><td>T2 (aprilie \u2013 iunie)<\/td><td>31 iulie<\/td><\/tr><tr><td>T3 (iulie \u2013 septembrie)<\/td><td>31 octombrie<\/td><\/tr><tr><td>T4 (octombrie \u2013 decembrie)<\/td><td>31 ianuarie (anul urm\u0103tor)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-d8ccb791 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\"><strong>Aten\u021bie!<\/strong> Spre deosebire de D390, Declara\u021bia 398 <strong>se depune \u0219i pe zero<\/strong> \u2014 dac\u0103 e\u0219ti \u00eenregistrat \u00een OSS \u0219i \u00eentr-un trimestru nu ai avut nicio v\u00e2nzare eligibil\u0103, depui totu\u0219i declara\u021bia cu valori zero.<\/p>\n<\/div>\n\n\n\n<div id=\"conta-3646136848\" 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=\"cum-se-depune-d-398\" class=\"wp-block-heading\">Cum se depune D398?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 398 se depune <strong>exclusiv electronic<\/strong>, prin portalul e-guvernare.ro, cu certificat digital calificat. Formularul electronic este disponibil pe site-ul ANAF, \u00een sec\u021biunea dedicat\u0103 OSS.<\/p>\n\n\n\n<h3 id=\"in-ce-moneda-se-completeaza-si-cum-se-plateste\" class=\"wp-block-heading\">\u00cen ce moned\u0103 se completeaz\u0103 \u0219i cum se pl\u0103te\u0219te?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">D398 se \u00eentocme\u0219te <strong>\u00een euro<\/strong>. La completare se folose\u0219te cursul de schimb publicat de <strong>Banca Central\u0103 European\u0103 (BCE)<\/strong> \u00een ultima zi a perioadei fiscale de raportare (sau din ziua imediat urm\u0103toare, dac\u0103 BCE nu public\u0103 un curs \u00een acea zi).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Plata TVA se face tot \u00een euro, \u00een contul dedicat OSS. Pl\u0103te\u0219ti o singur\u0103 sum\u0103 total\u0103, care acoper\u0103 TVA-ul datorat \u00een toate statele membre de consum. ANAF distribuie apoi sumele corespunz\u0103toare fiec\u0103rei \u021b\u0103ri.<\/p>\n\n\n\n<h3 id=\"cum-corectezi-d-398\" class=\"wp-block-heading\">Cum corectezi o declara\u021bie D398 depus\u0103 gre\u0219it?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nu exist\u0103 declara\u021bie rectificativ\u0103 pentru D398.<\/strong> Dac\u0103 descoperi o eroare \u00eentr-o declara\u021bie deja depus\u0103, corec\u021bia se include <strong>\u00eentr-o declara\u021bie OSS ulterioar\u0103<\/strong>, indic\u00e2nd separat perioada la care se refer\u0103 modificarea \u0219i statul membru de consum vizat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Termenul \u00een care po\u021bi face corec\u021bia prin acest mecanism este de <strong>3 ani<\/strong> de la data la care trebuia depus\u0103 declara\u021bia ini\u021bial\u0103. Dup\u0103 expirarea acestui termen, corec\u021bia se face direct la administra\u021bia fiscal\u0103 a statului membru de consum.<\/p>\n\n\n\n<h2 id=\"exemplu-practic\" class=\"wp-block-heading\">Exemplu practic<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un SRL pl\u0103titor de TVA vinde produse handmade online, prin propriul site \u0219i prin alte platforme. A dep\u0103\u0219it deja pragul anual de 10.000 euro, deci aplic\u0103 taxarea la destina\u021bie. \u00centr-un trimestru a \u00eenregistrat urm\u0103toarele v\u00e2nz\u0103ri (valori f\u0103r\u0103 TVA), toate c\u0103tre persoane fizice:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u021aar\u0103<\/strong><\/td><td><strong>Baz\u0103 impozabil\u0103<\/strong><\/td><td><strong>Cot\u0103 TVA<\/strong><\/td><td><strong>TVA datorat<\/strong><\/td><\/tr><tr><td>Germania<\/td><td>2.000 euro<\/td><td>19%<\/td><td>380 euro<\/td><\/tr><tr><td>Fran\u021ba<\/td><td>1.500 euro<\/td><td>20%<\/td><td>300 euro<\/td><\/tr><tr><td>Italia<\/td><td>800 euro<\/td><td>22%<\/td><td>176 euro<\/td><\/tr><tr><td><strong>Total<\/strong><\/td><td><strong>4.300 euro<\/strong><\/td><td>&nbsp;<\/td><td><strong>856 euro<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce faci concret:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Colectezi TVA la cota din fiecare \u021bar\u0103, la momentul v\u00e2nz\u0103rii;<\/li>\n\n\n\n<li>La final de trimestru depui D398, \u00een care raportezi separat baza impozabil\u0103 \u0219i TVA-ul pentru fiecare \u021bar\u0103;<\/li>\n\n\n\n<li>Pl\u0103te\u0219ti cele 856 euro \u00eentr-o singur\u0103 plat\u0103, \u00een contul OSS;<\/li>\n\n\n\n<li><strong>Nu depui D390<\/strong> pentru aceste tranzac\u021bii \u2014 OSS \u0219i D390 sunt sisteme separate.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Cotele de TVA din exemplu sunt cele standard, valabile la data public\u0103rii. Verific\u0103 \u00eentotdeauna cota aplicabil\u0103 produsului t\u0103u \u00een baza de date <em>Taxes in Europe<\/em> a Comisiei Europene, pentru c\u0103 unele categorii de bunuri beneficiaz\u0103 de cote reduse diferite de la un stat la altul.<\/p>\n\n\n\n<h2 id=\"d-398-si-d-390-care-e-diferenta\" class=\"wp-block-heading\">D398 \u0219i D390 \u2014 care e diferen\u021ba?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este o confuzie frecvent\u0103, mai ales c\u0103 ambele declara\u021bii implic\u0103 tranzac\u021bii cu parteneri din UE. Iat\u0103 diferen\u021bele:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;<\/td><td><strong>D390<\/strong><\/td><td><strong>D398 (OSS)<\/strong><\/td><\/tr><tr><td><strong>Cui vinzi<\/strong><\/td><td>Firme (B2B) cu cod de TVA<\/td><td>Persoane fizice (B2C)<\/td><\/tr><tr><td><strong>Ce raportezi<\/strong><\/td><td>Tranzac\u021bii intracomunitare<\/td><td>TVA colectat \u00een regim OSS<\/td><\/tr><tr><td><strong>Interval de raportare<\/strong><\/td><td>Lunar<\/td><td>Trimestrial<\/td><\/tr><tr><td><strong>Se depune pe zero?<\/strong><\/td><td>Nu<\/td><td>Da<\/td><\/tr><tr><td><strong>Moneda<\/strong><\/td><td>Lei<\/td><td>Euro<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u021bi citi mai multe \u00een articolul dedicat: <a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">Declara\u021bia 390 \u2014 tot ce trebuie s\u0103 \u0219tii despre declara\u021bia recapitulativ\u0103<\/a>. Dac\u0103 vrei o imagine de ansamblu, vezi \u0219i <a href=\"https:\/\/contapp.ro\/blog\/ce-regim-de-tva-aplici-cand-vinzi-in-romania-in-ue-sau-in-afara-ue\/\">ce regim de TVA aplici c\u00e2nd vinzi \u00een Rom\u00e2nia, \u00een UE sau \u00een afara UE<\/a>.<\/p>\n\n\n\n<h2 id=\"ce-evidente-trebuie-sa-pastrezi\" class=\"wp-block-heading\">Ce eviden\u021be trebuie s\u0103 p\u0103strezi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 e\u0219ti \u00eenregistrat \u00een OSS, ai \u0219i responsabilitatea de a \u021bine o eviden\u021b\u0103 detaliat\u0103 a tuturor opera\u021biunilor desf\u0103\u0219urate \u00een cadrul regimului \u2014 suficient de clar\u0103 \u00eenc\u00e2t autorit\u0103\u021bile fiscale din statele membre de consum s\u0103 poat\u0103 verifica corectitudinea declara\u021biilor tale. Aceste eviden\u021be trebuie puse la dispozi\u021bie electronic, la cererea ANAF sau a oric\u0103rui stat membru de consum.<\/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:#e6edf7;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\">Art. 315 alin. (16) din Codul fiscal trimite la art. 63c din <a href=\"https:\/\/mfinante.gov.ro\/documents\/35673\/781692\/regulament282_01012020.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Regulamentul (UE) nr. 282\/2011<\/a>, care prevede dou\u0103 liste distincte, \u00een func\u021bie de tipul opera\u021biunii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pentru servicii prestate \u2014 art. 63c alin. (1):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>statul membru de consum \u00een care este prestat serviciul;<\/li>\n\n\n\n<li>tipul de serviciu prestat \u0219i data prest\u0103rii;<\/li>\n\n\n\n<li>baza de impozitare, cu indicarea monedei utilizate;<\/li>\n\n\n\n<li>orice cre\u0219tere sau reducere ulterioar\u0103 a bazei de impozitare;<\/li>\n\n\n\n<li>cota de TVA aplicat\u0103 \u0219i valoarea TVA de plat\u0103, cu indicarea monedei;<\/li>\n\n\n\n<li>data \u0219i suma pl\u0103\u021bilor primite, inclusiv orice plat\u0103 \u00een avans;<\/li>\n\n\n\n<li>informa\u021biile cuprinse \u00een factur\u0103, dac\u0103 se emite factur\u0103;<\/li>\n\n\n\n<li>numele clientului, dac\u0103 persoana impozabil\u0103 de\u021bine aceast\u0103 informa\u021bie;<\/li>\n\n\n\n<li>informa\u021biile utilizate pentru a determina locul \u00een care clientul este stabilit sau \u00een care \u00ee\u0219i are domiciliul stabil ori re\u0219edin\u021ba obi\u0219nuit\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pentru livr\u0103ri de bunuri \u2014 art. 63c alin. (2).<\/strong> Lista este similar\u0103, cu trei diferen\u021be esen\u021biale, relevante pentru magazinele online:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>statul membru de consum <strong>\u00een care sunt livrate bunurile<\/strong>;<\/li>\n\n\n\n<li><strong>descrierea \u0219i cantitatea<\/strong> bunurilor livrate, plus data livr\u0103rii;<\/li>\n\n\n\n<li>informa\u021biile utilizate pentru a determina <strong>locul unde \u00eencepe \u0219i unde se \u00eencheie expedierea sau transportul<\/strong> bunurilor.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Aten\u021bie!<\/strong> Aceste eviden\u021be trebuie p\u0103strate timp de <strong>10 ani<\/strong> de la \u00eencheierea anului \u00een care s-au efectuat opera\u021biunile \u2014 indiferent dac\u0103 \u00eentre timp ai ie\u0219it din regimul OSS.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 vinzi online \u00een UE \u0219i vrei ca jurnalele de v\u00e2nz\u0103ri, declara\u021biile de TVA \u0219i eviden\u021bele pe fiecare stat membru s\u0103 se completeze automat, <a href=\"https:\/\/account.contapp.ro\/asistent\/incepe?utm_source=blog&amp;utm_medium=link-articol&amp;utm_campaign=oss-2026\">\u00eencearc\u0103 ContApp gratuit 30 de zile<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cum func\u021bioneaz\u0103 OSS: pragul de 10.000 euro, \u00eenregistrarea cu cod special de TVA, Declara\u021bia 398, termene, corec\u021bii \u0219i eviden\u021bele obligatorii.<\/p>\n","protected":false},"author":2,"featured_media":141955,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416,484,415],"tags":[498,501,496,497,502,499,500],"class_list":["post-129288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitate-srl","category-declaratii-anaf","category-tva","tag-declaratia-398","tag-ioss","tag-one-stop-shop","tag-oss","tag-prag-10-000-euro","tag-tva-vanzari-online","tag-vanzari-la-distanta"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129288","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=129288"}],"version-history":[{"count":6,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129288\/revisions"}],"predecessor-version":[{"id":141957,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129288\/revisions\/141957"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141955"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=129288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=129288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=129288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}