{"id":129290,"date":"2024-12-28T09:22:00","date_gmt":"2024-12-28T09:22:00","guid":{"rendered":"http:\/\/contapp.hype.ro\/cum-inregistram-diferentele-de-curs-valutar\/"},"modified":"2026-09-25T12:34:48","modified_gmt":"2026-09-25T12:34:48","slug":"cum-inregistram-diferentele-de-curs-valutar","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/cum-inregistram-diferentele-de-curs-valutar\/","title":{"rendered":"\u00cencas\u0103ri \u0219i pl\u0103\u021bi \u00een valut\u0103 la PFA \u0219i profesii liberale: cursul BNR \u0219i diferen\u021bele de curs valutar"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#regula\">Regula din OMFP 170\/2015<\/a><\/li><li><a href=\"#incasare-in-valuta\">\u00cencasare \u00een contul \u00een valut\u0103<\/a><\/li><li><a href=\"#diferente-de-curs\">Diferen\u021bele dintre cursul b\u0103ncii \u0219i cursul BNR<\/a><ul><li><a href=\"#plata-card\">Plat\u0103 cu cardul, din contul \u00een lei<\/a><\/li><li><a href=\"#incasare-in-lei\">\u00cencasare \u00een contul \u00een lei a unei facturi \u00een valut\u0103<\/a><\/li><li><a href=\"#schimb-valutar\">Schimb valutar \u00eentre conturile activit\u0103\u021bii<\/a><\/li><\/ul><\/li><li><a href=\"#sold-sfarsit-an\">Soldul \u00een valut\u0103 la sf\u00e2r\u0219itul anului<\/a><\/li><li><a href=\"#platforme\">Platforme online: PayPal, Stripe, marketplace-uri<\/a><\/li><li><a href=\"#alte-precizari\">Alte preciz\u0103ri<\/a><\/li><li><a href=\"#in-contapp\">Diferen\u021bele de curs \u00een ContApp<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 \u00eencasezi de la clien\u021bi din str\u0103in\u0103tate sau pl\u0103te\u0219ti furnizori \u00een euro ori dolari, fiecare opera\u021biune \u00een valut\u0103 trebuie trecut\u0103 \u00een contabilitate \u00een lei. \u00cen partid\u0103 simpl\u0103 regula e una singur\u0103 \u0219i vine din OMFP nr. 170\/2015: se folose\u0219te cursul BNR de la data opera\u021biunii. Mai jos vezi ce \u00eenseamn\u0103 concret, cum tratezi diferen\u021ba dintre cursul b\u0103ncii \u0219i cursul BNR \u0219i ce faci cu banii r\u0103ma\u0219i \u00een contul \u00een valut\u0103 la sf\u00e2r\u0219itul anului.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"regula\">Regula din OMFP 170\/2015<\/h2>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\u201eOpera\u021biunile efectuate \u00een valut\u0103 se eviden\u021biaz\u0103 \u00een contabilitate \u00een moneda na\u021bional\u0103, utiliz\u00e2ndu-se cursul de schimb valutar de la data efectu\u0103rii opera\u021biunii. Prin curs de schimb de la data efectu\u0103rii opera\u021biunii se \u00een\u021belege cursul de schimb al pie\u021bei valutare, comunicat de Banca Na\u021bional\u0103 a Rom\u00e2niei, din ultima zi bancar\u0103 anterioar\u0103 opera\u021biunii, disponibil ca informa\u021bie la momentul efectu\u0103rii opera\u021biunii (\u00eencasare, plat\u0103, emitere de documente). Sumele aferente opera\u021biunilor \u00een valut\u0103 se \u00eenregistreaz\u0103 \u00een Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi (cod 14-1-1\/b) \u00een lei, cu men\u021bionarea \u00een coloana de explica\u021bii a valorii \u00een valut\u0103.\u201d \u2014 OMFP nr. 170\/2015, pct. 18<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe scurt, pentru fiecare \u00eencasare sau plat\u0103 \u00een valut\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>data<\/strong> din <a href=\"https:\/\/contapp.ro\/blog\/contabilitate-in-sistem-real\/\" data-type=\"post\" data-id=\"139982\">Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi<\/a> este data \u00eencas\u0103rii sau a pl\u0103\u021bii, nu data facturii;<\/li>\n\n\n\n<li><strong>cursul<\/strong> este cursul BNR din ultima zi bancar\u0103 anterioar\u0103 opera\u021biunii, nu cursul b\u0103ncii, al Visa, Mastercard, PayPal sau Stripe;<\/li>\n\n\n\n<li><strong>la explica\u021bii<\/strong> scrii suma \u00een valut\u0103 \u0219i cursul folosit.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Cursul de la data facturii nu conteaz\u0103 pentru RJIP. Nu \u00eenregistrezi factura la un curs \u0219i apoi, pe un r\u00e2nd separat, diferen\u021ba p\u00e2n\u0103 la cursul de la \u00eencasare: se \u00eenregistreaz\u0103 direct \u00eencasarea sau plata, la cursul BNR de la data ei.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"incasare-in-valuta\">\u00cencasare \u00een contul \u00een valut\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ai cont \u00een euro, iar clientul pl\u0103te\u0219te \u00een euro. \u00cenregistrezi \u00eencasarea la cursul BNR de la data ei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplul 1.<\/strong> Emi\u021bi pe 15 ianuarie o factur\u0103 de 1.000 euro c\u0103tre un client extern. Clientul pl\u0103te\u0219te pe 16 februarie, \u00een contul de euro al activit\u0103\u021bii. Cursul BNR din ultima zi bancar\u0103 anterioar\u0103 \u00eencas\u0103rii este, \u00een exemplu, 5,10 lei\/euro.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Data<\/th><th>Explica\u021bii<\/th><th>\u00cencasare banc\u0103<\/th><\/tr><\/thead><tbody><tr><td>16 februarie<\/td><td>\u00cencasare factur\u0103 client extern, 1.000 euro \u00d7 5,10<\/td><td>5.100 lei<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Venitul este 5.100 lei, indiferent de cursul din ziua facturii. Cursurile din exemple sunt ipotetice; \u00een realitate folose\u0219ti cursul publicat de BNR pentru ziua respectiv\u0103.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"diferente-de-curs\">Diferen\u021bele dintre cursul b\u0103ncii \u0219i cursul BNR<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Problema apare c\u00e2nd banca face o conversie: pl\u0103te\u0219ti din contul \u00een lei o factur\u0103 \u00een valut\u0103, \u00eencasezi \u00een contul \u00een lei o factur\u0103 \u00een valut\u0103 sau schimbi bani \u00eentre contul \u00een valut\u0103 \u0219i cel \u00een lei. Banca folose\u0219te cursul ei, care de regul\u0103 e mai pu\u021bin favorabil dec\u00e2t cursul BNR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regula este aceea\u0219i: opera\u021biunea se \u00eenregistreaz\u0103 la cursul BNR, iar diferen\u021ba p\u00e2n\u0103 la suma efectiv \u00eencasat\u0103 sau pl\u0103tit\u0103 se \u00eenregistreaz\u0103 separat:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>diferen\u021ba nefavorabil\u0103<\/strong> fa\u021b\u0103 de cursul BNR este <strong>cheltuial\u0103 deductibil\u0103<\/strong>;<\/li>\n\n\n\n<li><strong>diferen\u021ba favorabil\u0103<\/strong>, mult mai rar\u0103, este <strong>venit impozabil<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"plata-card\">Plat\u0103 cu cardul, din contul \u00een lei<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplul 2.<\/strong> Pl\u0103te\u0219ti cu cardul activit\u0103\u021bii un abonament software de 100 euro. Banca \u00ee\u021bi debiteaz\u0103 contul \u00een lei cu 515 lei. Cursul BNR din ultima zi bancar\u0103 anterioar\u0103 pl\u0103\u021bii este 5,05 lei\/euro.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Explica\u021bii<\/th><th>Plat\u0103 banc\u0103<\/th><\/tr><\/thead><tbody><tr><td>Plat\u0103 factur\u0103 furnizor extern, 100 euro \u00d7 5,05<\/td><td>505 lei<\/td><\/tr><tr><td>Diferen\u021b\u0103 de curs nefavorabil\u0103: 515 \u2212 505<\/td><td>10 lei \u2014 cheltuial\u0103 deductibil\u0103<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Pe extras apare o singur\u0103 plat\u0103, de 515 lei; \u00een RJIP o \u00eempar\u021bi pe cele dou\u0103 r\u00e2nduri. Documentele justificative sunt factura furnizorului \u0219i extrasul de cont al cardului.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"incasare-in-lei\">\u00cencasare \u00een contul \u00een lei a unei facturi \u00een valut\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplul 3.<\/strong> Emi\u021bi o factur\u0103 de 1.800 euro c\u0103tre un client din afara \u021b\u0103rii. Clientul pl\u0103te\u0219te \u00een contul t\u0103u de lei, iar banca \u00ee\u021bi crediteaz\u0103 9.000 lei (a convertit la cursul ei, de 5,00). Cursul BNR din ultima zi bancar\u0103 anterioar\u0103 \u00eencas\u0103rii este 5,08 lei\/euro.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Explica\u021bii<\/th><th>\u00cencasare<\/th><th>Plat\u0103<\/th><\/tr><\/thead><tbody><tr><td>\u00cencasare factur\u0103 client extern, 1.800 euro \u00d7 5,08<\/td><td>9.144 lei<\/td><td><\/td><\/tr><tr><td>Diferen\u021b\u0103 de curs nefavorabil\u0103: 9.144 \u2212 9.000<\/td><td><\/td><td>144 lei \u2014 cheltuial\u0103 deductibil\u0103<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Venitul este 9.144 lei, iar cheltuiala deductibil\u0103 144 lei, deci impozitul se calculeaz\u0103, \u00een fapt, pe suma pe care ai primit-o.<\/p>\n\n\n\n<div id=\"conta-464014307\" 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 class=\"wp-block-heading\" id=\"schimb-valutar\">Schimb valutar \u00eentre conturile activit\u0103\u021bii<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplul 4.<\/strong> Mu\u021bi 1.000 de euro din contul de euro \u00een contul de lei al activit\u0103\u021bii. Banca \u00ee\u021bi d\u0103 5.020 lei, iar cursul BNR din ultima zi bancar\u0103 anterioar\u0103 este 5,08 lei\/euro, adic\u0103 5.080 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Transferul \u00eentre conturile proprii nu este nici venit, nici cheltuial\u0103. Doar diferen\u021ba de 60 lei fa\u021b\u0103 de cursul BNR se \u00eenregistreaz\u0103, ca cheltuial\u0103 deductibil\u0103. Dac\u0103 banca \u021bi-ar fi dat mai mult dec\u00e2t cursul BNR, diferen\u021ba ar fi fost venit impozabil.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sold-sfarsit-an\">Soldul \u00een valut\u0103 la sf\u00e2r\u0219itul anului<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Banii r\u0103ma\u0219i \u00een contul \u00een valut\u0103 sau \u00een cas\u0103 la 31 decembrie <strong>nu se reevalueaz\u0103<\/strong>. \u00cencas\u0103rile au fost \u00eenregistrate \u00een RJIP la data lor \u0219i impozitate ca venit al anului; diferen\u021bele de curs calculate ulterior pe disponibilul \u00een valut\u0103 nu afecteaz\u0103 venitul \u0219i cheltuielile activit\u0103\u021bii. Se \u00eenregistreaz\u0103 doar diferen\u021bele care apar efectiv, la o conversie f\u0103cut\u0103 de banc\u0103.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"platforme\">Platforme online: PayPal, Stripe, marketplace-uri<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00e2nz\u0103rile prin platforme urmeaz\u0103 aceea\u0219i regul\u0103: \u00eencasarea se \u00eenregistreaz\u0103 \u00een RJIP la cursul BNR de la data opera\u021biunii, iar diferen\u021ba p\u00e2n\u0103 la suma efectiv \u00eencasat\u0103 \u00een contul platformei se trateaz\u0103 ca diferen\u021b\u0103 de curs.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Deschide contul pe platform\u0103 pe numele activit\u0103\u021bii.<\/strong> Tranzac\u021biile sunt mai transparente, iar comisioanele platformei devin cheltuieli deductibile, pe baza facturii sau a raportului emis de platform\u0103.<\/li>\n\n\n\n<li>Dac\u0103 folose\u0219ti un cont pe numele persoanei fizice, comisioanele nu sunt deductibile.<\/li>\n\n\n\n<li>Documentele justificative sunt facturile, extrasul de cont \u0219i raportul (statementul) platformei cu tranzac\u021biile.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"alte-precizari\">Alte preciz\u0103ri<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e2nd nu ai factur\u0103, ci doar un document de \u00eencasare sau de plat\u0103 \u00een valut\u0103 (bon, chitan\u021b\u0103, extras), \u00eel \u00eenregistrezi tot la cursul BNR din ultima zi bancar\u0103 anterioar\u0103 datei documentului.<\/li>\n\n\n\n<li>Pentru declara\u021biile de TVA (300, 301, 390), valoarea facturilor \u00een valut\u0103 se calculeaz\u0103 \u00een lei la cursul BNR de la data facturii, adic\u0103 cel comunicat \u00een ziua bancar\u0103 anterioar\u0103 facturii. Detaliile sunt \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\" data-type=\"post\" data-id=\"141677\">Declara\u021bia 301<\/a>.<\/li>\n\n\n\n<li>Opera\u021biunile cu parteneri din UE pot cere un cod special de TVA, chiar dac\u0103 nu e\u0219ti pl\u0103titor de TVA \u0219i indiferent dac\u0103 e\u0219ti la norm\u0103 sau \u00een sistem real. Vezi <a href=\"https:\/\/contapp.ro\/blog\/operatiuni-intracomunitare-pfa-ii-si-profesii-liberale\/\" data-type=\"post\" data-id=\"128986\">opera\u021biunile intracomunitare la PFA<\/a>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"in-contapp\">Diferen\u021bele de curs \u00een ContApp<\/h2>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-container-core-group-is-layout-fdd52c5e wp-block-group-is-layout-constrained\" style=\"background-color:#d9ead3;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>\u00cen ContApp<\/strong> alegi la \u00eencasare sau la plat\u0103 contul folosit, \u00een valut\u0103 sau \u00een lei. Aplica\u021bia preia automat cursul BNR, calculeaz\u0103 diferen\u021ba fa\u021b\u0103 de suma efectiv \u00eencasat\u0103 sau pl\u0103tit\u0103 \u0219i completeaz\u0103 Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi. \u00cencas\u0103rile \u0219i pl\u0103\u021bile f\u0103r\u0103 factur\u0103 se \u00eenregistreaz\u0103 la \u00eencas\u0103ri sau pl\u0103\u021bi diverse, tot cu cursul preluat automat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vezi cum func\u021bioneaz\u0103 <a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/?ref=blog-valuta\">programul de contabilitate ContApp<\/a>.<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">La ce curs \u00eenregistrez \u00een RJIP o \u00eencasare \u00een valut\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">La cursul comunicat de BNR din ultima zi bancar\u0103 anterioar\u0103 \u00eencas\u0103rii, potrivit pct. 18 din OMFP nr. 170\/2015. \u00cen coloana de explica\u021bii scrii suma \u00een valut\u0103 \u0219i cursul folosit.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ce dat\u0103 trec \u00een RJIP: data facturii sau data \u00eencas\u0103rii?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Data \u00eencas\u0103rii sau a pl\u0103\u021bii. Cursul de la data facturii nu conteaz\u0103 pentru registrul-jurnal.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Diferen\u021ba dintre cursul b\u0103ncii \u0219i cursul BNR e deductibil\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Diferen\u021ba nefavorabil\u0103 fa\u021b\u0103 de cursul BNR este cheltuial\u0103 deductibil\u0103. Diferen\u021ba favorabil\u0103, mai rar\u0103, este venit impozabil.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Reevaluez soldul din contul \u00een valut\u0103 la sf\u00e2r\u0219itul anului?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. \u00cen partid\u0103 simpl\u0103 nu se face reevaluarea sumelor \u00een valut\u0103 din conturi sau din cas\u0103. Se \u00eenregistreaz\u0103 doar diferen\u021bele care apar efectiv, la o conversie f\u0103cut\u0103 de banc\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Comisioanele PayPal sau Stripe sunt deductibile?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da, dac\u0103 ai contul pe platform\u0103 deschis pe numele activit\u0103\u021bii, pe baza facturii sau a raportului emis de platform\u0103. Dac\u0103 folose\u0219ti un cont pe numele persoanei fizice, comisioanele nu sunt deductibile.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cum \u00eenregistrezi \u00een partid\u0103 simpl\u0103 \u00eencas\u0103rile \u0219i pl\u0103\u021bile \u00een valut\u0103: cursul BNR din ultima zi bancar\u0103 anterioar\u0103, diferen\u021bele fa\u021b\u0103 de cursul b\u0103ncii, pl\u0103\u021bile cu cardul, platformele online \u0219i soldul \u00een valut\u0103 la sf\u00e2r\u0219itul anului.<\/p>\n","protected":false},"author":2,"featured_media":139148,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[37,161,162,163,164],"class_list":["post-129290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","tag-contabilitate-in-partida-simpla","tag-euro","tag-euro-pfa","tag-incasari-valuta-pfa","tag-plati-valuta-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129290","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=129290"}],"version-history":[{"count":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129290\/revisions"}],"predecessor-version":[{"id":143160,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129290\/revisions\/143160"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/139148"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=129290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=129290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=129290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}