{"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":"2026-02-03T10:52:24","modified_gmt":"2026-02-03T10:52:24","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 PFA: Ghid complet \u0219i diferen\u021be"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>Contabilitatea \u00een partid\u0103 simpl\u0103<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contabilitatea \u00een partid\u0103 simpl\u0103<\/strong> este reglementat\u0103 de Ordinul Ministerului Finan\u021belor Public nr. 170, care aprob\u0103 noile reglement\u0103ri privind contabilitatea \u00een partid\u0103 simpl\u0103 care se aplic\u0103 persoanelor fizice autorizate, \u00eentreprinderilor individuale sau \u00eentreprinderilor familiale \u0219i profesiilor liberale. Acest ordin a intrat \u00een vigoare cu data de 1 martie 2015.&nbsp; Am extras din acest ordin cele mai importante defini\u021bii:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201dContabilitatea \u00een partid\u0103 simpl\u0103 reprezint\u0103 ansamblul registrelor \u0219i documentelor financiar-contabile, legal reglementate, care servesc la eviden\u021bierea \u00een contabilitate, \u00een mod cronologic \u0219i sistematic, a opera\u021biunilor economico-financiare consemnate \u00een documentele justificative.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201dContabilitatea \u00een partid\u0103 simpl\u0103 se \u021bine \u00een limba rom\u00e2n\u0103 \u0219i \u00een moneda na\u021bional\u0103. Orice opera\u021biune economico-financiar\u0103 se consemneaz\u0103 \u00een momentul efectu\u0103rii ei \u00eentr-un document care st\u0103 la baza eviden\u021bierii \u00een contabilitatea \u00een partid\u0103 simpl\u0103, dob\u00e2ndind astfel calitatea de document justificativ.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Documentele justificative care se eviden\u021biaz\u0103 \u00een contabilitatea \u00een partid\u0103 simpl\u0103 angajeaz\u0103 r\u0103spunderea persoanelor care le-au \u00eentocmit. Documentele justificative trebuie s\u0103 cuprind\u0103 urm\u0103toarele elemente principale:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>denumirea documentului;<\/li>\n\n\n\n<li>denumirea\/numele \u0219i prenumele \u0219i, dup\u0103 caz, sediul\/adresa persoanei care \u00eentocme\u0219te documentul;<\/li>\n\n\n\n<li>num\u0103rul documentului \u0219i data \u00eentocmirii acestuia;<\/li>\n\n\n\n<li>codul de \u00eenregistrare fiscal\u0103 (c\u00e2nd este cazul);<\/li>\n\n\n\n<li>men\u021bionarea p\u0103r\u021bilor care particip\u0103 la efectuarea opera\u021biunii economico-financiare (c\u00e2nd este cazul);<\/li>\n\n\n\n<li>con\u021binutul opera\u021biunii economico-financiare \u0219i, atunci c\u00e2nd este necesar, temeiul legal al efectu\u0103rii acesteia;<\/li>\n\n\n\n<li>datele cantitative \u0219i valorice aferente opera\u021biunii economico-financiare efectuate;<\/li>\n\n\n\n<li>numele, prenumele \u0219i semn\u0103tura persoanei care a \u00eentocmit documentul, dup\u0103 caz;<\/li>\n\n\n\n<li>alte elemente menite s\u0103 asigure consemnarea complet\u0103 a opera\u021biunilor efectuate.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen documentele financiar-contabile <strong>nu sunt admise \u0219ters\u0103turi, modific\u0103ri sau alte asemenea procedee<\/strong>, \u0219i nici l\u0103sarea de spa\u021bii libere \u00eentre opera\u021biunile \u00eenscrise \u00een acestea sau file lips\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Condi\u021biile principale pentru stabilirea deductibilitatii<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Conform codului fiscal actualizat, condi\u021biile generale pe care trebuie s\u0103 le \u00eendeplineasc\u0103 cheltuielile efectuate \u00een scopul desf\u0103\u0219ur\u0103rii activit\u0103\u021bii independente, pentru a putea fi deduse, \u00een func\u021bie de natura acestora, sunt:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) s\u0103 fie efectuate \u00een cadrul activit\u0103\u021bilor independente, justificate prin documente; (documentul s\u0103 fie emis pe numele PFA\/PFI\/II\/IF);<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) s\u0103 fie cuprinse \u00een cheltuielile exerci\u021biului financiar al anului \u00een cursul c\u0103ruia au fost pl\u0103tite;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bonurile fiscale emise de aparatele de marcat fiscale \u2013 casa de marcat \u2013 reprezent\u00e2nd pl\u0103\u021bi efectuate, trebuie s\u0103 \u00eendeplineasc\u0103 urm\u0103toarele condi\u021bii pentru c\u0103 plata s\u0103 fie considerat\u0103 deductibil\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>s\u0103 fie \u00eenso\u021bite de factura emis\u0103 pe numele activit\u0103\u021bii \u2013 numele PFA\/PFI\/II\/IF, sau<\/li>\n\n\n\n<li>pe bon este tip\u0103rit CUI-ul PFA\/PFI\/II\/IF (c\u00e2nd valoarea pl\u0103\u021bii este mai mic\u0103 de 100 de euro), sau<\/li>\n\n\n\n<li>se \u00eentocme\u0219te ordin de deplasare, decont cheltuieli, NIR pentru bunuri intrate \u00een gestiune, la care se anexeaz\u0103 bonul fiscal;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Important! Principiu general de deductibilitate:<\/strong> o plat\u0103 efectuat\u0103 de PFA\/II\/IF\/PFI este cheltuial\u0103 deductibil\u0103 dac\u0103 este efectuat\u0103 cu scopul de a ob\u021bine venituri \u00een activitatea desf\u0103\u0219urat\u0103. Trebuie s\u0103 justifici \u00een fa\u021ba organului de control c\u0103 orice plat\u0103 efectuat\u0103 respect\u0103 acest principiu, pe l\u00e2ng\u0103 condi\u021biile de mai sus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Important! <\/strong>Toate opera\u021biunile efectuate \u00een numele activit\u0103\u021bii se \u00eenregistreaz\u0103 \u00een Registrul Jurnal de \u00cencas\u0103ri \u0219i Pl\u0103\u021bi pe baza documentelor justificative. Deductibilitatea pl\u0103\u021bilor efectuate se stabile\u0219te dup\u0103 \u00eencheierea anului fiscal \u0219i se completeaz\u0103 \u00een Registrul de Eviden\u021b\u0103 Fiscal\u0103, pe categorii de cheltuieli.<\/p>\n\n\n\n<div id=\"conta-3070972305\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"138622\" class=\"elementor elementor-138622\" 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-74d5fa3 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d5fa3\" data-element_type=\"section\" data-e-type=\"section\">\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-e077846\" data-id=\"e077846\" 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-36d650e elementor-widget elementor-widget-image\" data-id=\"36d650e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"1080\" height=\"350\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png\" class=\"attachment-full size-full wp-image-140760\" alt=\"Oferta ContApp generala desktop\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png 1080w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-300x97.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-1024x332.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-768x249.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-596b463 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"596b463\" data-element_type=\"section\" data-e-type=\"section\">\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-5910dd8\" data-id=\"5910dd8\" 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-2a3b325 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"2a3b325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"340\" height=\"515\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png\" class=\"attachment-medium_large size-medium_large wp-image-140761\" alt=\"Oferta ContApp generala mobile\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png 340w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1-198x300.png 198w\" sizes=\"(max-width: 340px) 100vw, 340px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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\"><strong>Registre \u0219i formulare utilizate de contabilitatea \u00een partid\u0103 simpl\u0103<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nomenclatorul registrelor \u0219i formularelor financiar-contabile utilizate de contribuabili \u00een conducerea eviden\u021bei contabile \u00een partid\u0103 simpl\u0103. O parte dintre aceste documente se reg\u0103sesc \u00een arhiv\u0103.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td><strong>Denumire Registru<\/strong><\/td><td><strong>Cod<\/strong><\/td><\/tr><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><a href=\"https:\/\/contapp.ro\/blog\/completare-registrul-evidenta-fiscala\/\">Registrul de eviden\u021b\u0103 fiscal\u0103<\/a><\/td><td><\/td><\/tr><tr><td>12.<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/pfa-platitor-sau-neplatitor-de-tva\/\">Jurnalul de v\u00e2nz\u0103ri \u0219i Jurnalul de cump\u0103r\u0103ri<\/a><\/td><td><\/td><\/tr><tr><td>13.<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/registrul-unic-de-control\/\">Registrul unic de control<\/a><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen func\u021bie de necesit\u0103\u021bi, persoanele care conduc contabilitatea \u00een partid\u0103 simpl\u0103 pot utiliza \u0219i alte formulare financiar-contabile prev\u0103zute \u00een Normele metodologice de \u00eentocmire \u0219i utilizare a documentelor financiar-contabile, aprobate prin Ordinul ministrului economiei \u0219i finan\u021belor nr. 3.512\/2008, cu complet\u0103rile ulterioare, precum \u0219i \u00een alte acte normative.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Majoritatea documentelor din tabel pot fi procurate de la libr\u0103rie sau pot fi create pe suport electronic, \u00een word sau excel. De asemenea se pot folosi aplica\u021bii online de \u00eentocmire a contabilit\u0103\u021bii cum este <a href=\"https:\/\/suport.contapp.ro\/article\/85-lista-de-documente-contapp\">Contapp.ro<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Formularele tipizate, comune pe economie, privind activitatea financiar\u0103 \u0219i contabil\u0103 pot fi adaptate \u00een func\u021bie de specificul \u0219i necesit\u0103\u021bile tale, cu condi\u021bia respect\u0103rii con\u021binutului de informa\u021bii cuprins \u00een modele, precum \u0219i a normelor de \u00eentocmire \u0219i utilizare;<\/li>\n\n\n\n<li>Formatul acestor modele poate fi adaptat \u00een func\u021bie de necesit\u0103\u021bile proprii, \u00een sensul mic\u0219or\u0103rii sau m\u0103ririi acestuia, iar num\u0103rul de exemplare poate fi mai mare atunci c\u00e2nd se consider\u0103 oportun;<\/li>\n\n\n\n<li>Formularele se pot tip\u0103ri fa\u021b\u0103 \u0219i verso sau numai fa\u021b\u0103, \u00een func\u021bie de specificul activit\u0103\u021bii, de utilizarea tehnicii de calcul la \u00eentocmirea acestora sau de tipul de h\u00e2rtie folosit (autocopiativ\u0103);<\/li>\n\n\n\n<li>\u00cen cazul utiliz\u0103rii echipamentelor informatice pentru \u00eentocmirea documentelor justificative \u0219i pentru preluarea \u0219i \u00eenregistrarea datelor \u00een eviden\u021b\u0103 contabil\u0103 \u00een partid\u0103 simpl\u0103, registrele contabile \u0219i formularele privind activitatea financiar\u0103 \u0219i contabil\u0103 pot fi adaptate \u00een func\u021bie de necesit\u0103\u021bile proprii de utilizare, \u00een condi\u021biile respect\u0103rii con\u021binutului de informa\u021bii.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Toate formularele \u0219i registrele prev\u0103zute de legisla\u021bia contabilit\u0103\u021bii \u00een partid\u0103 simpl\u0103 pot fi generate automat cu <a href=\"https:\/\/suport.contapp.ro\/article\/85-lista-de-documente-contapp\">ContApp \u2013 program de facturare \u0219i contabilitate \u00een partid\u0103 simpl\u0103. Vezi lista complet\u0103<\/a> de documente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&#8211;&#8211;&#8211;&#8211;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Registrul jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi &#8211; RJIP<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In registrul jurnal de \u00eencas\u0103ri \u0219i pl\u0103ti &#8211; RJIP<\/strong> inregistram incasarile si platile in ordine cronologic\u0103, conform documentelor justificative &#8211; chitante, extras bancar, bonuri fiscale, etc. Pentru activitatile impuse cu norme de venit RJIP se completeaza doar pe partea de venituri.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Registrul de eviden\u021b\u0103 fiscal\u0103 &#8211;  REF<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/contapp.ro\/blog\/completare-registrul-evidenta-fiscala\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>In registrul de evidenta fiscala &#8211; REF<\/strong><\/a>,  inregistram venitul impozabil si cheltuielile deductibile. In cazul PFA venitul impozabil este egal cu venitul incasat in cursul anului, iar cheltuielile deductibile reprezinta partea deductibila din platile efectuate in cursul anului. Pentru activitatile impuse cu norme de venit REF se completeaza doar pe partea de venituri.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Criteriile dupa care stabilim daca o plata este deductibila sau nu, sunt enumerate la articolul 68 din Codul fiscal. Pentru a fi deductibila, platile efectuate trebuie sa indeplineasca doua conditii:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sa fie efectuate in cadrul activitatilor independente, justificate prin documente; (documentul sa fie emis pe numele PFA\/PFI\/II\/IF);<\/li>\n\n\n\n<li>sa fie cuprinse in cheltuielile exercitiului financiar al anului in cursul caruia au fost platite;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In REF cheltuielile se completeaza in functie de natura lor sau pe categorii principale, astfel:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cheltuieli integral deductibile, efectuate cu scopul de a genera venituri<\/li>\n\n\n\n<li>partial deductibile: cheltuieli cu autovehiculele, cu pensia privata, cheltuieli profesionale;<\/li>\n\n\n\n<li>cheltuieli cu amortizarea;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Registrul Inventar<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/contapp.ro\/blog\/inventarul-patrimoniului-la-pfa-si-profesiile-liberale\/\" target=\"_blank\" rel=\"noreferrer noopener\">Registrul Inventar,<\/a> <\/strong>eviden\u021biaz\u0103 toate elementele utilizate in activitatea economie: imobiliz\u0103ri, obiecte de inventar, crean\u021be &#8211; sume de \u00eencasat, datorii la furnizori sau la bugetul de stat, disponibilit\u0103\u021bi b\u0103ne\u0219ti in banca sau \u00een caserie, stocuri, etc.&nbsp; Registrul inventar nu este obligatoriu pentru activit\u0103\u021bile impuse cu norme de venit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Jurnalul de v\u00e2nz\u0103ri \u0219i Jurnalul de cump\u0103r\u0103ri<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/contapp.ro\/blog\/pfa-platitor-sau-neplatitor-de-tva\/\">Jurnalul de v\u00e2nz\u0103ri si Jurnalul de cump\u0103r\u0103ri<\/a><strong>.<\/strong> De\u0219i nu sunt prevazuta expres de ordinul nr. 170 din 17 februarie 2015 pentru aprobarea Reglement\u0103rilor contabile privind contabilitatea \u00een partid\u0103 simpl\u0103, cele doua jurnale sunt solicitate constat de inspec\u021bia fiscala, mai ales a jurnalului de v\u00e2nz\u0103ri. Acesta cuprinde totalitatea v\u00e2nz\u0103rilor efectuate \u00eentr-o anumita perioada de timp &#8211; facturi emise &#8211; \u00een func\u021bie de care se stabile\u0219te obliga\u021bia de a te \u00eenregistra ca pl\u0103titor de TVA sau de a ob\u021bine cod special de TVA pentru tranzac\u021bii intracomunitare.\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Diferen\u021be de completare \u00eentre registrele de mai sus<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In REF \u0219i RJIP se iau in calcul doar incasarile si platile, pe cand \u00een Registrul Inventar \u0219i Jurnalul de vanzari\/cumparari conteaza documentul de achizitie\/livr\u0103ri &#8211; de regula factura. De exemplu, nu conteaza daca factura cu achizitia unui laptop a fost pl\u0103tit\u0103, achizitia laptopului cu valoarea mai mare de 2.500 lei, se evidentiaza \u00een registrul inventar \u0219i \u00een jurnalul de cumparari.&nbsp;<\/li>\n\n\n\n<li>In RJIP completam toate \u00eencas\u0103rile \u0219i pl\u0103\u021bile pentru care avem documente justificative, la valoarea de pe document. In REF completam doar cu valoare deductibila. De exemplu, dac\u0103 avem un bon de combustibil de 300 lei, in RJIP completam la pl\u0103ti, 300 lei iar in REF va ajunge ca fiind cheltuiala deductibila 150 lei &#8211; 50% deductibila cf codului fiscal pentru autovehicule care nu sunt utilizate exclusiv in scopul activit\u0103\u021bii.<\/li>\n\n\n\n<li>In RJIP completam plata de contributii si impozite, In REF nu vor ajunge niciodata acest tip de plati.<\/li>\n\n\n\n<li>Cheltuielile cu amortizarea NU se inregistreaza in RJIP, acestea se inregistreaza doar in REF. In RJIP completam cu plata ini\u021bial\u0103 a achizitiei de imobilizari, care este nedeductibila. De exemplu, achizitionam un autoturism cu valoarea de 40.000 lei, amortizabil in 4 ani. Vom nota in RJIP plata de 40.000 lei, iar in REF vom avea cheltuieli cu amortizarea anuala conform planului de amortizare.<\/li>\n\n\n\n<li>Daca activitatea este platitoare de TVA, in RJIP se inregistreaza incasarile si platie, inclusiv taxa pe valoarea adaugata, pe cand in REF se inregistreaza sumele fara TVA.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-black-color has-text-color\">Registre generate cu aplica\u021bia ContApp<\/h3>\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=\"\" 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 incasari si plati<\/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=\"Contapp Registrul inventar\" 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=\"Contapp Registrul de evidenta fiscala\" 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 evidenta fiscala<\/figcaption><\/figure>\n<\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Contabilitatea \u00een partid\u0103 simpl\u0103 Contabilitatea \u00een partid\u0103 simpl\u0103 este reglementat\u0103 de Ordinul Ministerului Finan\u021belor Public nr. 170, care aprob\u0103 noile reglement\u0103ri privind contabilitatea \u00een partid\u0103 simpl\u0103 care se aplic\u0103 persoanelor fizice autorizate, \u00eentreprinderilor individuale sau \u00eentreprinderilor familiale \u0219i profesiilor liberale. Acest ordin a intrat \u00een vigoare cu data de 1 martie 2015.&nbsp; Am extras din [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":138868,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[35,388],"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"],"_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":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129323\/revisions"}],"predecessor-version":[{"id":140143,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/129323\/revisions\/140143"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/138868"}],"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}]}}