{"id":133318,"date":"2023-01-04T04:03:00","date_gmt":"2023-01-04T04:03:00","guid":{"rendered":"https:\/\/contapp.ro\/?p=133318"},"modified":"2024-01-22T00:08:08","modified_gmt":"2024-01-22T00:08:08","slug":"norme-de-venit-2023","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/norme-de-venit-2023\/","title":{"rendered":"Norme de venit 2023"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Norme de venit 2023. Normele anuale de venit pe anul 2023 stabilite pentru activit\u0103\u021bi independente, conform art. 69 din Legea nr. 227\/2015 privind Codul fiscal. Norma de venit poate fi corectat\u0103 dup\u0103  mai multe criterii. <\/strong>Vezi coeficien\u021bii de corec\u021bie la sf\u00e2r\u0219itul tabelului din jude\u021bul \u00een care i\u021bi desf\u0103\u0219ori activitatea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru a stabili impozitul de plat\u0103 c\u0103tre bugetul de stat, se aplic\u0103 procentul de impozit la valoarea normei de venit (sau la valoarea lor cumulat\u0103 dac\u0103, desf\u0103\u0219ori mai multe activit\u0103\u021bi).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Citeste mai multe despre normele de venit:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/contapp.ro\/blog\/lista-generala-de-activitati-impozitate-cu-norme-de-venit\/\">Lista general\u0103 de activit\u0103\u021bi care pot fi impozitate cu norme anuale de venit<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/norma-de-venit-sau-sistem-real\/\">Norm\u0103 de venit sau sistem real de impozitare? Cum \u0219i c\u00e2nd se poate modifica.<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/plafon-25000-de-euro\/\">Norm\u0103 de venit \u2013 plafonul de 25.000 de euro<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Baza de calcul a contribu\u021biilor sociale a fost modificat\u0103 prin Ordonan\u021b\u0103 de urgen\u021b\u0103 nr 16 din 15 iulie 2022, care introduce mai multe plafoane la care raport\u0103m norma de venit pentru a stabili contribu\u021biile datorate. Astfel, avem:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>plafonul de 6 salarii = 18.000 lei \u2013 plafon nou pentru CASS valabil din 2023;<\/li>\n\n\n\n<li>plafonul de 12 salarii = 36.000 lei \u2013 plafon curent pentru CAS \u0219i CASS valabil din 2018 p\u00e2n\u0103 \u00een prezent;<\/li>\n\n\n\n<li>plafonul de 24 salarii = 72.000 lei \u2013 plafon nou pentru CAS \u0219i CASS valabil din 2023.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru stabilirea obliga\u021biei de a pl\u0103ti contribu\u021bii sociale se raporteaz\u0103 norma de venit sau normele de venit cumulate la plafoanele de mai sus \u0219i se stabilesc contribu\u021biile datorate. <a href=\"https:\/\/contapp.ro\/cas-cass-si-impozite-datorate-de-pfa-si-profesii-liberale-in-2023\/\">Mai multe detalii aici.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Important! <\/strong>\u00cencep\u00e2nd cu 2023 se anuleaz\u0103 plafonul de 100.000 de euro de la care <strong>activit\u0103\u021bile independente impuse cu norme de venit<\/strong> erau obligate s\u0103 aplice sistemul real de impozitare. Noul plafon este de 25.000 euro. Astfel, dac\u0103 \u00een 2023 se va dep\u0103\u0219i plafonul de 25.000 euro venituri \u00eencasate, calculate la cursul mediu anual, din 2024 este obligatorie impozitarea \u00een sistem real.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ob\u021bine\u021bi o eroare dup\u0103 ce ap\u0103sa\u021bi pe jude\u021bul dvs \u00eenseamn\u0103 c\u0103 ANAF nu a publicat \u00eenc\u0103 normele pentru jude\u021bul respectiv.<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table class=\"has-background\" style=\"background-color:#e7f5fe\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Alba2023.pdf\" target=\"_blank\" rel=\"noopener\">Alba normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Arad2023.pdf\" target=\"_blank\" rel=\"noopener\">Arad normele de venit pentru 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Arges2023.pdf\" target=\"_blank\" rel=\"noopener\">Arge\u0219 normele de venit test 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Bacau2023.pdf\" target=\"_blank\" rel=\"noopener\">Bac\u0103u normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Bihor2023.pdf\" target=\"_blank\" rel=\"noopener\">Bihor normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/BistritaNasaud2023.pdf\" target=\"_blank\" rel=\"noopener\">Bistri\u021ba normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Botosani2023.pdf\" target=\"_blank\" rel=\"noopener\">Boto\u0219ani normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Brasov2023.pdf\" target=\"_blank\" rel=\"noopener\">Bra\u0219ov normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Braila2023.pdf\" target=\"_blank\" rel=\"noopener\">Br\u0103ila normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Buzau2023.pdf\" target=\"_blank\" rel=\"noopener\">Buz\u0103u normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Bucuresti2023.pdf\" target=\"_blank\" rel=\"noopener\">Bucure\u0219ti normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/CarasSeverin2023.pdf\" target=\"_blank\" rel=\"noopener\">Cara\u0219-Severin normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Calarasi2023.pdf\" target=\"_blank\" rel=\"noopener\">C\u0103l\u0103ra\u0219i normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Cluj2023.pdf\" target=\"_blank\" rel=\"noopener\">Cluj normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Constanta2023.pdf\" target=\"_blank\" rel=\"noopener\">Constan\u021ba normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Covasna2023.pdf\" target=\"_blank\" rel=\"noopener\">Covasna normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Dambovita2023.pdf\" target=\"_blank\" rel=\"noopener\">D\u00e2mbovi\u021ba normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Dolj2023.pdf\" target=\"_blank\" rel=\"noopener\">Dolj normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Galati2023.pdf\" target=\"_blank\" rel=\"noopener\">Gala\u021bi normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Giurgiu2023.pdf\" target=\"_blank\" rel=\"noopener\">Giurgiu normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Gorj2023.pdf\" target=\"_blank\" rel=\"noopener\">Gorj normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Harghita2023.pdf\" target=\"_blank\" rel=\"noopener\">Harghita normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Hunedoara2023.pdf\" target=\"_blank\" rel=\"noopener\">Hunedoara normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Ialomita2023.pdf\" target=\"_blank\" rel=\"noopener\">Ialomi\u021ba normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Iasi2023.pdf\" target=\"_blank\" rel=\"noopener\">Ia\u0219i normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Ilfov2023.pdf\" target=\"_blank\" rel=\"noopener\">Ilfov normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Maramures2023.pdf\" target=\"_blank\" rel=\"noopener\">Maramure\u0219 normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Mehedinti2023.pdf\" target=\"_blank\" rel=\"noopener\">Mehedin\u021bi normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Mures2023.pdf\" target=\"_blank\" rel=\"noopener\">Mure\u0219 normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Neamt2023.pdf\" target=\"_blank\" rel=\"noopener\">Neam\u021b normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Olt2023.pdf\" target=\"_blank\" rel=\"noopener\">Olt normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Prahova2023.pdf\" target=\"_blank\" rel=\"noopener\">Prahova normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/SatuMare2023.pdf\" target=\"_blank\" rel=\"noopener\">Satu Mare normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Salaj2023.pdf\" target=\"_blank\" rel=\"noopener\">S\u0103laj normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Sibiu2023.pdf\" target=\"_blank\" rel=\"noopener\">Sibiu normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Suceava2023.pdf\" target=\"_blank\" rel=\"noopener\">Suceava normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Teleorman2023.pdf\" target=\"_blank\" rel=\"noopener\">Teleorman normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Timis2023.pdf\" target=\"_blank\" rel=\"noopener\">Timi\u0219 normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Tulcea2023.pdf\" target=\"_blank\" rel=\"noopener\">Tulcea normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Vaslui2023.pdf\" target=\"_blank\" rel=\"noopener\">Vaslui normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Valcea2023.pdf\" target=\"_blank\" rel=\"noopener\">V\u00e2lcea normele de venit 2023<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2023\/Vrancea2023.pdf\" target=\"_blank\" rel=\"noopener\">Vrancea normele de venit 2023<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-atentie\">Aten\u021bie!<\/h3>\n\n\n\n<ul style=\"background-color:#f4eeee\" class=\"has-background wp-block-list\">\n<li>Dac\u0103 desf\u0103\u0219ura\u021bi mai multe activit\u0103\u021bi impuse cu norme de venit, acestea se cumuleaz\u0103 pentru stabilirea impozitului \u0219i contribu\u021biilor sociale;<\/li>\n\n\n\n<li>Dac\u0103 una dintre activit\u0103\u021bile desf\u0103\u0219urate nu este \u00een Nomenclatorul activit\u0103\u021bilor care pot fi impuse cu norme de venit, se aplic\u0103 sistemul real pentru toate activit\u0103\u021bile desf\u0103\u0219urate.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Norme de venit 2023. Normele anuale de venit pe anul 2023 stabilite pentru activit\u0103\u021bi independente, conform art. 69 din Legea nr. 227\/2015 privind Codul fiscal. Norma de venit poate fi corectat\u0103 dup\u0103 mai multe criterii. Vezi coeficien\u021bii de corec\u021bie la sf\u00e2r\u0219itul tabelului din jude\u021bul \u00een care i\u021bi desf\u0103\u0219ori activitatea. Pentru a stabili impozitul de plat\u0103 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":134944,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[378],"tags":[392],"class_list":["post-133318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa-2023","tag-norme-de-venit-2023"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/133318","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=133318"}],"version-history":[{"count":3,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/133318\/revisions"}],"predecessor-version":[{"id":138384,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/133318\/revisions\/138384"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/134944"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=133318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=133318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=133318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}