{"id":129323,"date":"2022-03-09T10:15:12","date_gmt":"2022-03-09T10:15:12","guid":{"rendered":"http:\/\/contapp.hype.ro\/registre-obligatorii-in-contabilitatea-pfa-diferente-de-completare\/"},"modified":"2026-09-24T17:59:16","modified_gmt":"2026-09-24T17:59:16","slug":"registre-obligatorii-in-contabilitatea-pfa-diferente-de-completare","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/registre-obligatorii-in-contabilitatea-pfa-diferente-de-completare\/","title":{"rendered":"Registrele obligatorii la PFA: care sunt, cine le \u021bine \u0219i cum difer\u0103"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#pe-scurt\">Ce registre \u021bii, \u00een func\u021bie de situa\u021bia ta<\/a><\/li><li><a href=\"#rjip\">Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi<\/a><\/li><li><a href=\"#ref\">Registrul de eviden\u021b\u0103 fiscal\u0103<\/a><\/li><li><a href=\"#registrul-inventar\">Registrul-inventar<\/a><\/li><li><a href=\"#jurnale\">Jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri<\/a><\/li><li><a href=\"#alte-formulare\">Fi\u0219a mijlocului fix \u0219i celelalte formulare<\/a><\/li><li><a href=\"#diferente-de-completare\">Diferen\u021be de completare \u00eentre registre<\/a><\/li><li><a href=\"#format-si-pastrare\">Format, numerotare \u0219i p\u0103strare<\/a><\/li><li><a href=\"#la-control\">Ce registre cere inspec\u021bia fiscal\u0103<\/a><\/li><li><a href=\"#registre-in-contapp\">Registrele generate \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\">Un PFA, o \u00eentreprindere individual\u0103 sau familial\u0103 \u0219i o profesie liberal\u0103 \u021bin contabilitatea \u00een partid\u0103 simpl\u0103 cu c\u00e2teva registre, fiecare cu rolul lui. Unele se completeaz\u0103 la fiecare \u00eencasare sau plat\u0103, altele o dat\u0103 pe an; unele urm\u0103resc banii, altele facturile. Confuzia dintre ele e sursa celor mai multe gre\u0219eli de eviden\u021b\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Articolul acesta e harta lor: ce registre \u021bii \u00een func\u021bie de situa\u021bia ta, ce con\u021bine fiecare \u0219i cum difer\u0103 \u00eentre ele. Fiecare registru are un ghid dedicat. Regulile generale ale partidei simple \u2014 ce e un document justificativ, cum corectezi o eroare \u2014 sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/introducere-in-contabilitatea-in-partida-simpla\/\" data-type=\"post\" data-id=\"139980\">introducerea \u00een contabilitatea \u00een partid\u0103 simpl\u0103<\/a>, iar condi\u021biile de deductibilitate, \u00een <a href=\"https:\/\/contapp.ro\/blog\/lista-de-cheltuieli-deductibile-pfa\/\" data-type=\"post\" data-id=\"138223\">lista de cheltuieli deductibile<\/a>.<\/p>\n\n\n\n<h2 id=\"pe-scurt\" class=\"wp-block-heading\">Ce registre \u021bii, \u00een func\u021bie de situa\u021bia ta<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Registrul<\/th><th>Sistem real<\/th><th>Norm\u0103 de venit<\/th><\/tr><\/thead><tbody><tr><td>Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi (RJIP)<\/td><td>da<\/td><td>nu e obligatoriu \u2014 \u00een ContApp se genereaz\u0103 automat<\/td><\/tr><tr><td>Registrul de eviden\u021b\u0103 fiscal\u0103 (REF)<\/td><td>da<\/td><td>doar partea de venituri<\/td><\/tr><tr><td>Registrul-inventar, cu inventarul anual<\/td><td>da<\/td><td>nu<\/td><\/tr><tr><td>Fi\u0219a mijlocului fix<\/td><td>da, dac\u0103 ai mijloace fixe<\/td><td>nu<\/td><\/tr><tr><td>Jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri<\/td><td>da<\/td><td>da<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">La norm\u0103 de venit nu ai obliga\u021bia de a \u021bine contabilitate \u00een partid\u0103 simpl\u0103: completezi doar partea de venituri din Registrul de eviden\u021b\u0103 fiscal\u0103. Jurnalele de v\u00e2nz\u0103ri \u0219i de cump\u0103r\u0103ri r\u0103m\u00e2n obligatorii, pentru c\u0103 obliga\u021bia lor vine din regulile de TVA, nu din forma de impozitare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 e\u0219ti \u00eenregistrat \u00een scopuri de TVA, \u021bii acelea\u0219i registre. Diferen\u021ba e \u00een sume: \u00een RJIP treci suma efectiv \u00eencasat\u0103 sau pl\u0103tit\u0103, cu TVA, iar \u00een REF, sumele f\u0103r\u0103 TVA.<\/p>\n\n\n\n<h2 id=\"rjip\" class=\"wp-block-heading\">Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi (cod 14-1-1\/b) \u00eenregistreaz\u0103 cronologic toate \u00eencas\u0103rile \u0219i pl\u0103\u021bile activit\u0103\u021bii, \u00een numerar \u0219i prin banc\u0103, la data documentului de \u00eencasare sau de plat\u0103 \u2014 nu la data facturii. Se \u021bine un singur registru pentru toat\u0103 activitatea, iar sumele se totalizeaz\u0103 lunar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen el intr\u0103 \u0219i ce nu e venit sau cheltuial\u0103: aporturile, transferurile \u00een contul personal, creditele \u2014 toate, cu categoria fiscal\u0103 potrivit\u0103. CAS, CASS \u0219i impozitul pe venit nu intr\u0103: sunt obliga\u021bii ale titularului, pe CNP. Coloanele, o lun\u0103 completat\u0103 ca exemplu \u0219i opera\u021biunile speciale sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/contabilitate-in-sistem-real\/\" data-type=\"post\" data-id=\"139982\">ghidul Registrului-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi<\/a>.<\/p>\n\n\n\n<h2 id=\"ref\" class=\"wp-block-heading\">Registrul de eviden\u021b\u0103 fiscal\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Registrul de eviden\u021b\u0103 fiscal\u0103 stabile\u0219te ce se impoziteaz\u0103: venitul impozabil \u0219i numai partea deductibil\u0103 a fiec\u0103rei cheltuieli, pe categorii. Se completeaz\u0103 o dat\u0103 pe an, dup\u0103 \u00eencheierea anului fiscal \u0219i \u00eenainte de Declara\u021bia Unic\u0103, \u0219i nu se depune nic\u0103ieri.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Diferen\u021ba de rol fa\u021b\u0103 de RJIP se re\u021bine u\u0219or: \u00een RJIP \u00eenregistrezi ce s-a \u00eent\u00e2mplat, \u00een REF stabile\u0219ti ce se impoziteaz\u0103. Cum se completeaz\u0103, r\u00e2nd cu r\u00e2nd, e explicat \u00een <a href=\"https:\/\/contapp.ro\/blog\/completare-registrul-de-evidenta-fiscala\/\" data-type=\"post\" data-id=\"129019\">ghidul Registrului de eviden\u021b\u0103 fiscal\u0103<\/a>.<\/p>\n\n\n\n<h2 id=\"registrul-inventar\" class=\"wp-block-heading\">Registrul-inventar<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Registrul-inventar (cod 14-1-2\/b) cuprinde rezultatul inventarului: mijloacele fixe, obiectele de inventar, stocurile, disponibilit\u0103\u021bile, crean\u021bele \u0219i datoriile. \u00cel completezi la \u00eenceputul activit\u0103\u021bii, la sf\u00e2r\u0219itul fiec\u0103rui an \u0219i la \u00eencetarea activit\u0103\u021bii. Activit\u0103\u021bile impuse la norm\u0103 de venit nu sunt obligate s\u0103 fac\u0103 inventarul.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Documentele inventarului \u2014 decizia, listele de inventariere, procesul-verbal \u2014 \u0219i un exemplu completat, inclusiv pentru un PFA f\u0103r\u0103 bunuri, sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/inventarul-patrimoniului-la-pfa-si-profesiile-liberale\/\" data-type=\"post\" data-id=\"129182\">ghidul despre inventar \u0219i Registrul-inventar<\/a>.<\/p>\n\n\n\n<h2 id=\"jurnale\" class=\"wp-block-heading\">Jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Jurnalele \u00eenregistreaz\u0103 facturile emise \u0219i primite, la data facturii, indiferent dac\u0103 au fost \u00eencasate sau pl\u0103tite. Se \u021bin indiferent de forma de impozitare \u0219i indiferent dac\u0103 e\u0219ti sau nu \u00eenregistrat \u00een scopuri de TVA, iar jurnalul de v\u00e2nz\u0103ri este singurul registru care \u00ee\u021bi arat\u0103 cumulul facturat fa\u021b\u0103 de plafonul de scutire de TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cine le \u021bine, ce completezi \u0219i cum se leag\u0103 de celelalte registre e explicat \u00een <a href=\"https:\/\/contapp.ro\/blog\/intocmire-jurnale-de-vanzari-si-de-cumparari\/\" data-type=\"post\" data-id=\"129209\">ghidul jurnalelor de v\u00e2nz\u0103ri \u0219i de cump\u0103r\u0103ri<\/a>.<\/p>\n\n\n\n<h2 id=\"alte-formulare\" class=\"wp-block-heading\">Fi\u0219a mijlocului fix \u0219i celelalte formulare<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nomenclatorul registrelor \u0219i formularelor financiar-contabile folosite \u00een contabilitatea \u00een partid\u0103 simpl\u0103:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><\/th><th>Denumire<\/th><th>Cod<\/th><\/tr><\/thead><tbody><tr><td>1.<\/td><td>Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi<\/td><td>14-1-1\/b<\/td><\/tr><tr><td>2.<\/td><td>Registrul-inventar<\/td><td>14-1-2\/b<\/td><\/tr><tr><td>3.<\/td><td>Fi\u0219a mijlocului fix<\/td><td>14-2-2<\/td><\/tr><tr><td>4.<\/td><td>Factura<\/td><td>14-3-4A<\/td><\/tr><tr><td>5.<\/td><td>Aviz de \u00eenso\u021bire a m\u0103rfii<\/td><td>14-3-6A<\/td><\/tr><tr><td>6.<\/td><td>Lista de inventariere<\/td><td>14-3-12<\/td><\/tr><tr><td>7.<\/td><td>Chitan\u021ba<\/td><td>14-4-1<\/td><\/tr><tr><td>8.<\/td><td>Chitan\u021ba pentru opera\u021biuni \u00een valut\u0103<\/td><td>14-4-1\/a<\/td><\/tr><tr><td>9.<\/td><td>Dispozi\u021bia de plat\u0103\/\u00eencasare c\u0103tre casierie<\/td><td>14-4-4<\/td><\/tr><tr><td>10.<\/td><td>Statul de salarii<\/td><td>14-5-1\/k<\/td><\/tr><tr><td>11.<\/td><td>Registrul de eviden\u021b\u0103 fiscal\u0103<\/td><td><\/td><\/tr><tr><td>12.<\/td><td>Jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri<\/td><td><\/td><\/tr><tr><td>13.<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/registrul-unic-de-control\/\" data-type=\"post\" data-id=\"140124\">Registrul unic de control<\/a><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Fi\u0219a mijlocului fix se \u00eentocme\u0219te pentru fiecare bun care intr\u0103 la amortizare, adic\u0103 are o durat\u0103 de utilizare de peste un an \u0219i o valoare de intrare peste 5.000 lei, de la 1 ianuarie 2026. Calculul amortiz\u0103rii e explicat \u00een <a href=\"https:\/\/contapp.ro\/blog\/amortizare-mijloace-fixe-pfa\/\" data-type=\"post\" data-id=\"128770\">amortizarea mijloacelor fixe la PFA<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen func\u021bie de nevoi, po\u021bi folosi \u0219i alte formulare financiar-contabile prev\u0103zute \u00een Normele metodologice aprobate prin Ordinul ministrului economiei \u0219i finan\u021belor nr. 3.512\/2008. Formularele tipizate pot fi adaptate \u2014 ca format, num\u0103r de exemplare sau mod de tip\u0103rire \u2014 cu condi\u021bia s\u0103 p\u0103streze con\u021binutul de informa\u021bii al modelului \u0219i normele de \u00eentocmire. C\u00e2nd folose\u0219ti un program informatic, registrele se pot adapta nevoilor tale \u00een acelea\u0219i condi\u021bii.<\/p>\n\n\n\n<h2 id=\"diferente-de-completare\" class=\"wp-block-heading\">Diferen\u021be de completare \u00eentre registre<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bani sau document.<\/strong> \u00cen RJIP \u0219i \u00een REF conteaz\u0103 \u00eencas\u0103rile \u0219i pl\u0103\u021bile; \u00een Registrul-inventar \u0219i \u00een jurnale conteaz\u0103 documentul, de regul\u0103 factura. O factur\u0103 pentru un laptop de peste 5.000 lei, \u00eenc\u0103 nepl\u0103tit\u0103, apare \u00een jurnalul de cump\u0103r\u0103ri \u0219i \u00een Registrul-inventar, dar nu \u0219i \u00een RJIP.<\/li>\n\n\n\n<li><strong>Valoarea din document sau partea deductibil\u0103.<\/strong> \u00cen RJIP treci toate \u00eencas\u0103rile \u0219i pl\u0103\u021bile, la valoarea din document. \u00cen REF treci doar partea deductibil\u0103. Un bon de combustibil de 300 lei intr\u0103 \u00een RJIP cu 300 lei \u0219i ajunge \u00een REF cu 150 lei, dac\u0103 autovehiculul nu e folosit exclusiv \u00een activitate.<\/li>\n\n\n\n<li><strong>Contribu\u021biile \u0219i impozitul.<\/strong> CAS, CASS \u0219i impozitul pe venit sunt obliga\u021bii ale persoanei fizice, declarate \u0219i pl\u0103tite pe CNP prin Declara\u021bia Unic\u0103: nu se \u00eenregistreaz\u0103 \u00een contabilitatea PFA \u0219i nu ajung niciodat\u0103 \u00een REF ca cheltuial\u0103. CAS \u0219i CASS se deduc prin Declara\u021bia Unic\u0103. Dac\u0103 le pl\u0103te\u0219ti din contul activit\u0103\u021bii, plata apare \u00een RJIP ca cheltuial\u0103 nedeductibil\u0103 sau ca utilizare a venitului net de c\u0103tre titular.<\/li>\n\n\n\n<li><strong>Amortizarea.<\/strong> Cheltuiala cu amortizarea nu apare \u00een RJIP, ci doar \u00een REF. \u00cen RJIP apare plata ini\u021bial\u0103 a mijlocului fix, ca opera\u021biune nedeductibil\u0103. Exemplu cu ipoteze: un echipament de 12.000 lei, amortizat liniar \u00een 4 ani \u2014 \u00een RJIP notezi plata de 12.000 lei, iar \u00een REF, cheltuiala cu amortizarea de 3.000 lei (12.000 : 4) pentru fiecare an complet de utilizare.<\/li>\n\n\n\n<li><strong>TVA.<\/strong> Dac\u0103 e\u0219ti \u00eenregistrat \u00een scopuri de TVA, \u00een RJIP \u00eenregistrezi \u00eencas\u0103rile \u0219i pl\u0103\u021bile inclusiv TVA, iar \u00een REF, sumele f\u0103r\u0103 TVA.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"format-si-pastrare\" class=\"wp-block-heading\">Format, numerotare \u0219i p\u0103strare<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Registrele pot fi \u021binute \u0219i \u00een format electronic, \u00een Excel sau \u00eentr-un program dedicat, cu condi\u021bia s\u0103 poat\u0103 fi listate oric\u00e2nd la cererea inspec\u021biei fiscale. De la 1 martie 2015 nu se mai parafeaz\u0103 \u0219i nu se mai \u00eenregistreaz\u0103 la administra\u021bia financiar\u0103 \u2014 se numeroteaz\u0103 la nivelul contribuabilului. Regula veche e descris\u0103, ca arhiv\u0103, \u00een <a href=\"https:\/\/contapp.ro\/blog\/pfa-snuruirea-registrelor\/\" data-type=\"post\" data-id=\"128776\">\u0219nuruirea registrelor<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Registrele \u0219i documentele justificative se p\u0103streaz\u0103 <strong>5 ani<\/strong>, calcula\u021bi de la 1 iulie a anului urm\u0103tor celui \u00een care s-a \u00eencheiat exerci\u021biul financiar. Detaliile sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/documente-contabile-pfa\/\" data-type=\"post\" data-id=\"128855\">arhivarea documentelor contabile<\/a>.<\/p>\n\n\n\n<h2 id=\"la-control\" class=\"wp-block-heading\">Ce registre cere inspec\u021bia fiscal\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La o inspec\u021bie fiscal\u0103, registrele se cer \u00eempreun\u0103 cu documentele justificative din perioada verificat\u0103, cu decizia de inventariere \u0219i procesul-verbal, cu decizia de numerotare a facturilor \u0219i cu declara\u021biile fiscale. Lista complet\u0103 \u0219i perioada verificat\u0103 sunt \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/inspectia-fiscala-la-activitatile-independente\/\" data-type=\"post\" data-id=\"129301\">inspec\u021bia fiscal\u0103 la activit\u0103\u021bile independente<\/a>.<\/p>\n\n\n\n<h2 id=\"registre-in-contapp\" class=\"wp-block-heading\">Registrele generate \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\">\u00cen ContApp, toate registrele \u0219i formularele contabilit\u0103\u021bii \u00een partid\u0103 simpl\u0103 se genereaz\u0103 automat din documentele pe care le ai deja \u00een aplica\u021bie: RJIP, Registrul de eviden\u021b\u0103 fiscal\u0103, Registrul-inventar, jurnalele de v\u00e2nz\u0103ri \u0219i de cump\u0103r\u0103ri. <a href=\"https:\/\/suport.contapp.ro\/article\/85-lista-de-documente-contapp\">Vezi lista complet\u0103 de documente<\/a>.<\/p>\n<\/div>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/RJIP-Cozma-Gr.-Constantin-I.I.-2021_001-scaled-2-1.jpg\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1809\" height=\"2560\" data-id=\"129508\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/RJIP-Cozma-Gr.-Constantin-I.I.-2021_001-scaled-2-1.jpg\" alt=\"Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi generat \u00een ContApp\" class=\"wp-image-129508\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/RJIP-Cozma-Gr.-Constantin-I.I.-2021_001-scaled-2-1.jpg 1809w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/RJIP-Cozma-Gr.-Constantin-I.I.-2021_001-scaled-2-1-212x300.jpg 212w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/RJIP-Cozma-Gr.-Constantin-I.I.-2021_001-scaled-2-1-724x1024.jpg 724w\" sizes=\"(max-width: 1809px) 100vw, 1809px\" \/><\/a><figcaption class=\"wp-element-caption\">Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Registrul-inventar-exemplu-2021_001-scaled-1.jpg\"><img decoding=\"async\" width=\"1809\" height=\"2560\" data-id=\"129326\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Registrul-inventar-exemplu-2021_001-scaled-1.jpg\" alt=\"Registrul-inventar generat \u00een ContApp\" class=\"wp-image-129326\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Registrul-inventar-exemplu-2021_001-scaled-1.jpg 1809w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Registrul-inventar-exemplu-2021_001-scaled-1-212x300.jpg 212w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Registrul-inventar-exemplu-2021_001-scaled-1-724x1024.jpg 724w\" sizes=\"(max-width: 1809px) 100vw, 1809px\" \/><\/a><figcaption class=\"wp-element-caption\">Registrul-inventar<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Registrul-de-evidenta-fiscala-2021_001-scaled-1.jpg\"><img decoding=\"async\" width=\"1809\" height=\"2560\" data-id=\"129325\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Registrul-de-evidenta-fiscala-2021_001-scaled-1.jpg\" alt=\"Registrul de eviden\u021b\u0103 fiscal\u0103 generat \u00een ContApp\" class=\"wp-image-129325\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Registrul-de-evidenta-fiscala-2021_001-scaled-1.jpg 1809w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Registrul-de-evidenta-fiscala-2021_001-scaled-1-212x300.jpg 212w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2022\/07\/Registrul-de-evidenta-fiscala-2021_001-scaled-1-724x1024.jpg 724w\" sizes=\"(max-width: 1809px) 100vw, 1809px\" \/><\/a><figcaption class=\"wp-element-caption\">Registrul de eviden\u021b\u0103 fiscal\u0103<\/figcaption><\/figure>\n<\/figure>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Ce registre e obligat s\u0103 \u021bin\u0103 un PFA \u00een sistem real?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi, Registrul de eviden\u021b\u0103 fiscal\u0103, Registrul-inventar, cu inventarul anual, Fi\u0219a mijlocului fix pentru fiecare mijloc fix \u0219i jurnalele de v\u00e2nz\u0103ri \u0219i de cump\u0103r\u0103ri.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ce registre \u021bine un PFA impus la norm\u0103 de venit?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Partea de venituri din Registrul de eviden\u021b\u0103 fiscal\u0103 \u0219i jurnalele de v\u00e2nz\u0103ri \u0219i de cump\u0103r\u0103ri. La norm\u0103 de venit nu ai obliga\u021bia de a \u021bine contabilitate \u00een partid\u0103 simpl\u0103, deci Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi nu e obligatoriu; \u00een ContApp se genereaz\u0103 automat.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Care e diferen\u021ba dintre Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi \u0219i Registrul de eviden\u021b\u0103 fiscal\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Registrul-jurnal \u00eenregistreaz\u0103 cronologic toate \u00eencas\u0103rile \u0219i pl\u0103\u021bile, la valoarea din document. Registrul de eviden\u021b\u0103 fiscal\u0103 se completeaz\u0103 o dat\u0103 pe an \u0219i cuprinde venitul impozabil \u0219i numai partea deductibil\u0103 a cheltuielilor.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Registrele se mai parafeaz\u0103 la ANAF?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. De la 1 martie 2015 registrele nu se mai parafeaz\u0103 \u0219i nu se mai \u00eenregistreaz\u0103 la administra\u021bia financiar\u0103, ci se numeroteaz\u0103 la nivelul contribuabilului.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pot \u021bine registrele \u00een format electronic?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da, \u00een Excel sau \u00eentr-un program dedicat, cu condi\u021bia s\u0103 le po\u021bi lista oric\u00e2nd la cererea inspec\u021biei fiscale.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">C\u00e2t timp p\u0103strez registrele contabile?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">5 ani, calcula\u021bi de la 1 iulie a anului urm\u0103tor celui \u00een care s-a \u00eencheiat exerci\u021biul financiar, \u00eempreun\u0103 cu documentele justificative.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce registre \u021bine un PFA \u00een sistem real sau la norm\u0103 de venit \u2014 Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi, Registrul de eviden\u021b\u0103 fiscal\u0103, Registrul-inventar \u0219i jurnalele \u2014 \u0219i cum difer\u0103 \u00eentre ele la completare.<\/p>\n","protected":false},"author":2,"featured_media":143053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[35,388,671,579],"class_list":["post-129323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","tag-contabilitate-pfa","tag-registre-obligatorii","tag-registrul-inventar","tag-registrul-jurnal-de-incasari-si-plati"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129323","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=129323"}],"version-history":[{"count":5,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129323\/revisions"}],"predecessor-version":[{"id":143060,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129323\/revisions\/143060"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/143053"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=129323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=129323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=129323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}