{"id":138223,"date":"2025-09-17T17:01:16","date_gmt":"2025-09-17T17:01:16","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=138223"},"modified":"2026-03-02T19:49:37","modified_gmt":"2026-03-02T19:49:37","slug":"lista-de-cheltuieli-deductibile-pfa","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/lista-de-cheltuieli-deductibile-pfa\/","title":{"rendered":"Cheltuieli deductibile si nedeductibile. Reguli generale de deductibilitate."},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins articol<\/h2><nav><ul><li><a href=\"#reguli-pentru-stabilirea-cheltuielilor-deductibile-pfa\">Reguli fiscale pentru stabilirea cheltuielilor deductibile<\/a><\/li><li><a href=\"#inregistrarea-veniturilor-\u0219i-cheltuielilor-pe-fiecare-sursa-de-venit\">\u00cenregistrarea veniturilor \u0219i cheltuielilor pe fiecare surs\u0103 de venit<\/a><\/li><li><a href=\"#inregistrarea-tva-din-documentele-de-achizi\u021bii\">\u00cenregistrarea TVA din documentele de achizi\u021bii<\/a><\/li><li><a href=\"#programul-de-contabilitate-cont-app-deducerea-pla\u021bilor-efectuate\">Programul de contabilitate ContApp \u2013 deducerea pl\u0103\u021bilor efectuate<\/a><\/li><li><a href=\"#lista-de-cheltuieli-deductibile\">Lista de cheltuieli deductibile<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p>Odat\u0103 cu aplicarea noului Cod fiscal \u00eencep\u00e2nd cu 1 Ianuarie 2024 \u0219i cu impozitarea CASS pe baza venitului net ob\u021binut, devine esen\u021bial\u0103 includerea cheltuielilor deductibile \u00een contabilitate.<\/p>\n\n\n\n<p>De ce? Pentru ca orice cheltuiala deductibila introdusa, creeaz\u0103 o reducere de impozit si de contribu\u021bii sociale de s\u0103n\u0103tatea de 19%.<\/p>\n\n\n\n<p>Ca exemplu, daca transferi ma\u0219ina din patrimoniul personal in patrimoniul activitatii, po\u021bi amortiza 1.500 lei pe luna si vei c\u00e2\u0219tiga 285 lei reducere la impozit si CASS in fiecare luna. Nu am luat in calcul si celelalte cheltuieli cu autoturismul pe care le po\u021bi introduce in contabilitate.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#fffadc\"><strong>Important!<\/strong> Din 2024 c\u00e2\u0219tigi 19% la fiecare cheltuial\u0103 deductibil\u0103 introdus\u0103 \u00een contabilitate prin reducere de impozite. De ce 19%, te \u00eentrebi? Pentru c\u0103 la o baza impozabil\u0103 de 100 lei, CASS este 10 lei deductibil, deci baza impozitului este 100-10= 90 lei x 10% procentul de impozit = 9 lei impozit datorat la stat. In total 19 lei din 100 lei venit brut. Prin urmare:<\/p>\n\n\n\n<p><strong>Observa\u021bie! <\/strong>Nu am luat in calcul \u0219i posibilitatea ca sa reduci cheltuielile sub pragul de 12\/24 de salarii la CAS si atunci impactul cheltuielilor deductibile este si mai mare.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f4eeee\"><strong>Important! <\/strong>Aceste articol este dedicat tuturor activit\u0103\u021bilor care determin\u0103 impozitul in sistem real indiferent de forma de organizare: PFA, II, IF, PFI, Profesii liberale, cabinete medicale \u0219i alte asocieri de persoane fizice care aplic\u0103 regulile contabilit\u0103\u021bii \u00een partid\u0103 simpl\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"reguli-pentru-stabilirea-cheltuielilor-deductibile-pfa\">Reguli fiscale pentru stabilirea cheltuielilor deductibile <\/h3>\n\n\n\n<p class=\"has-background\" style=\"background-color:#e6edf7\"><strong>Aten\u021bie! Pentru veniturile ob\u021binute \u00een 2025 se aplic\u0103 prevederile Codului fiscal din 2025. Pentru veniturile ob\u021binute \u00een 2026 se aplic\u0103 Cod Fiscal care intr\u0103 \u00een vigoare la 1 Ianuarie 2026.<\/strong> P\u00e2n\u0103 la data de 25 Mai 2026 se completeaz\u0103 <strong>capitolul I din Declara\u021bia Unic\u0103 2025<\/strong>, unde definitiv\u0103m impozitul \u0219i contribu\u021biile sociale datorate pentru veniturile ob\u021binute \u00een 2025, ca urmare aplic\u0103m Codul fiscal din 2025.<\/p>\n\n\n\n<p>Conform codului fiscal, condi\u021biile generale pe care trebuie s\u0103 le \u00eendeplineasc\u0103 cheltuielile efectuate pentru a putea fi deduse din venit, \u00een func\u021bie de natura acestora, sunt:<\/p>\n\n\n\n<p>a) s\u0103 fie cuprinse \u00een cheltuielile exerci\u021biului financiar al anului \u00een cursul c\u0103ruia <strong>au fost pl\u0103tite<\/strong> (o factur\u0103 emis\u0103 de furnizor dar nepl\u0103tita nu este considerat\u0103 cheltuial\u0103 deductibil\u0103);<\/p>\n\n\n\n<p>b) 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><strong>Documentele contabile<\/strong> pentru justificarea cheltuielilor din cadrul activit\u0103\u021bii sunt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>factura fiscal\u0103, borderoul de achizi\u021bii, fila din carnetul de produc\u0103tor, \u00eenso\u021bite de documente de plat\u0103;<\/li>\n\n\n\n<li>bonul fiscal emis de casele de marcat<\/li>\n\n\n\n<li>alte documente justificative,<\/li>\n<\/ul>\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-3a02abfb wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p><strong>Foarte Important! <\/strong>De la 01.07.2024 doar factura electronic\u0103, transmis\u0103 prin SPV, este recunoscut\u0103 \u00een contabilitate. Chiar dac\u0103 activitatea este exceptat\u0103 de la transmiterea in e-Factura, pentru a deduce cheltuieli este necesar accesul la SPV \u0219i descarcarea e-facturilor de la furnizori.<\/p>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p>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 ca 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<\/li>\n\n\n\n<li>pe bon este tip\u0103rit CUI\/CIF-ul entit\u0103\u021bii, c\u00e2nd valoarea pl\u0103\u021bii este mai mic\u0103 de 100 de euro \u0219i se deduce TVA<\/li>\n\n\n\n<li>bonul fiscal cu valoarea sub 100 de euro permite deducerea de cheltuielilor f\u0103r\u0103 \u00eenscrierea CUI\/CIF <\/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<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-3a02abfb wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#fffadc;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p><strong>De exemplu: <\/strong>factura fiscal\u0103 \u0219i bonul fiscal pentru servicii GSM cu plata \u00een numerar, bonul fiscal cu CUI \u00eenscris pentru achizi\u021bii de combustibili cu valoare mai mic\u0103 de 100 euro (calculat la cursul BNR din ziua anterioar\u0103), factura fiscal\u0103 cu extrasul bancar pentru achizi\u021bii de consumabile sau de obiecte de inventar, etc.<\/p>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Excep\u021bii de la regulile de mai sus sunt:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cheltuieli aferente sediului profesional stabilite \u00een contractul de comodat\/\u00eenchiriere \u2013 facturile de utilit\u0103\u021bi vin pe numele proprietarului;<\/li>\n\n\n\n<li>cheltuieli cu bunurile aflate \u00een folosin\u021b\u0103 cand sunt pe numele proprietarului;<\/li>\n\n\n\n<li>asigurarea privat\u0103 de s\u0103n\u0103tate\/servicii medicale pe baza de abonament, deductibile \u00een limita a 400 de euro pe an;<\/li>\n\n\n\n<li>pensia privat\u0103 la pilonul 3 este deductibil\u0103 \u00een limita a 400 de euro pe an;<\/li>\n\n\n\n<li>\u0219i alte situa\u021bii c\u00e2nd nu se poate ob\u021bine factura pe numele PFA\/II dar reprezint\u0103 cheltuieli deductibile;<\/li>\n<\/ul>\n\n\n\n<p><strong>Important! Principiul general de deductibilitate:<\/strong> o plat\u0103 efectuat\u0103 reprezint\u0103 o cheltuial\u0103 deductibil\u0103 dac\u0103 este realizat\u0103 cu scopul de a ob\u021bine venituri \u00een cadrul activit\u0103\u021bii desf\u0103\u0219urate. Titularul trebuie s\u0103 justifice \u00een fa\u021ba organului de control c\u0103 orice plat\u0103 efectuat\u0103 respect\u0103 acest principiu pe l\u00e2ng\u0103 regulile de mai sus.<\/p>\n\n\n\n<p><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<p><strong>Important!<\/strong> Principiul fundamental al contabilit\u0103\u021bii \u00een partid\u0103 simpl\u0103: \u00eencas\u0103rile \u0219i pl\u0103\u021bile se \u00eenregistreaz\u0103 \u00een RJIP la data documentului de plat\u0103, nu la data facturii sau a contractului.<\/p>\n\n\n\n<p><strong>Important! <\/strong>V\u00e2nz\u0103rile \u0219i achizi\u021biile, \u00eencas\u0103rile \u0219i pl\u0103\u021bile se introduc \u00een contabilitate la valoarea \u00eenscris\u0103 pe document. Astfel, \u00een <strong>Registrul Jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi <\/strong>va fi afi\u0219at\u0103 \u00eencasare\/plata la valoarea de pe document iar \u00een <strong>Registrul de eviden\u021b\u0103 fiscal\u0103<\/strong> se va calcula procentul de deductibilitate conform cu natura opera\u021biunii. Nu se rotunjesc sumele de pe documentele contabile. Exemplu: dac\u0103 factura este 79,99 atunci se pl\u0103te\u0219te 79,99 \u0219i se \u00eenregistreaz\u0103 \u00een contabilitatea 79,99 lei.<\/p>\n\n\n\n<p><strong>Important! <\/strong>Nu sunt cheltuieli deductibile achizi\u021biile care sunt finantate din subventii si fonduri guvernamentale care nu sunt impozabile.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"inregistrarea-veniturilor-\u0219i-cheltuielilor-pe-fiecare-sursa-de-venit\"><strong>\u00cenregistrarea veniturilor \u0219i cheltuielilor pe fiecare surs\u0103 de venit<\/strong><\/h3>\n\n\n\n<p>Conform Codului fiscal, pl\u0103\u021bile \u0219i \u00eencas\u0103rile trebuie asociate unei activit\u0103\u021bi autorizate. <em>\u201d<\/em>Art. 118 (2) a) venitul net anual recalculat\/pierderea net\u0103 recalculat\u0103 se poate calcula pe fiecare surs\u0103 din categoriile de venituri prev\u0103zute, prin deducerea din venitul net anual, determinat \u00een sistem real, a pierderilor fiscale reportate;\u201d<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#d9ead3\"><tbody><tr><td><strong>\u00cen programul ContApp <\/strong>am implementat aceast\u0103 func\u021bionalitate \u0219i po\u021bi calcula venitul net pentru fiecare activitate desf\u0103\u0219urat\u0103: se selecteaz\u0103 <strong>Set\u0103ri Firm\u0103<\/strong>, <strong>Activit\u0103\u021bi <\/strong>\u0219i se adaug\u0103 activit\u0103\u021bile desf\u0103\u0219urate. Mai jos este cazul unei PFA care are 3 activit\u0103\u021bi dintre care una aduce cele mai multe venituri.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"242\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-1-1024x242.png\" alt=\"\" class=\"wp-image-140471\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-1-1024x242.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-1-300x71.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-1-768x182.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-1.png 1480w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Este util s\u0103 setezi o activitate implicit\u0103 (pentru un sediu implicit) \u0219i toate pl\u0103\u021bile \u0219i \u00eencas\u0103rile vor fi ata\u0219ate de activitatea implicit\u0103, pe care se realizeaz\u0103 cele mai multe venituri \u0219i cheltuieli (\u00eencas\u0103ri \u0219i pl\u0103\u021bi). Aceasta setare te ajut\u0103 s\u0103 nu mai selectezi, de fiecare dat\u0103, activitatea pe care faci cele mai multe \u00eencas\u0103ri \u0219i pl\u0103\u021bi.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"187\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-1024x187.png\" alt=\"\" class=\"wp-image-140470\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-1024x187.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-300x55.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-768x140.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image.png 1463w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Programul ContApp<\/strong> va genera automat Registrul de Eviden\u021b\u0103 Fiscal\u0103 pentru fiecare activitate, dar \u0219i global, pentru toate activit\u0103\u021bile. Declara\u021bia Unic\u0103 va fi generat\u0103 pe activitatea implicit\u0103, deci pe cea care aduce cele mai multe venituri.<\/p>\n\n\n\n<div id=\"conta-1401110782\" 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\" id=\"inregistrarea-tva-din-documentele-de-achizi\u021bii\"><strong>\u00cenregistrarea TVA din documentele de achizi\u021bii<\/strong><\/h3>\n\n\n\n<p>Valoarea TVA de pe facturile de achizi\u021bii se \u00eenregistreaz\u0103 \u00een contabilitate astfel:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Persoanele \u00eenregistrate \u00een scopuri de TVA (<a href=\"https:\/\/www.anaf.ro\/RegistruTVA\/\" target=\"_blank\" rel=\"noopener\">verific\u0103 aici dac\u0103 PFA-ul t\u0103u este pl\u0103titor de TVA<\/a>), \u00eenregistreaz\u0103 TVA separat de valoarea achizi\u021biei conform facturii;<\/li>\n\n\n\n<li>Persoanele ne-\u00eenregistrate \u00een scopuri de TVA, \u00eenregistreaz\u0103 \u00een contabilitate valoarea achizi\u021biilor cu TVA inclus.<\/li>\n<\/ul>\n\n\n\n<p><strong>Important!<\/strong> Pentru pl\u0103titorii de TVA, \u00een Registrul jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi (RJIP) se \u00eenregistreaz\u0103 sumele care includ TVA, iar \u00een Registrul de eviden\u021b\u0103 fiscal\u0103 (REF) se vor \u00eenscrie sume f\u0103r\u0103 TVA, (\u00een ContApp diferen\u021bierea se realizeaz\u0103 automat).<\/p>\n\n\n\n<p><strong>Exemplu: <\/strong>O PFA achizi\u021bioneaz\u0103 un Laptop \u00een valoare de 6.000 lei cu TVA inclus.&nbsp;<\/p>\n\n\n\n<p>a. O persoan\u0103 ne \u00eenregistrat\u0103 ca pl\u0103titoare de TVA va \u00eenregistra 6.000 lei, valoare de achizi\u021bie a laptopului:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"286\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-2-1024x286.png\" alt=\"\" class=\"wp-image-140481\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-2-1024x286.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-2-300x84.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-2-768x215.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-2.png 1084w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>b. O persoan\u0103 \u00eenregistrat\u0103 ca pl\u0103titoare de TVA, va \u00eenregistra \u0219i va amortiza laptopul la valoarea de&nbsp; achizi\u021biei de 5.042,02, diferenta reprezinta TVA deductibil 957,98 lei;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"291\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-3-1024x291.png\" alt=\"\" class=\"wp-image-140482\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-3-1024x291.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-3-300x85.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-3-768x218.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-3.png 1098w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>Important!<\/strong> Persoanele \u00eenregistrate \u00een scopuri de TVA care ajusteaz\u0103 valoarea TVA-ului deductibil, trebuie s\u0103 evalueze dac\u0103 ajustarea influen\u021beaz\u0103 venitul impozabil, prin includerea total\u0103, sau par\u021bial\u0103, a TVA nedeductibil pe cheltuieli deductibile sau \u00een pre\u021bul de achizi\u021bie al unei imobiliz\u0103ri.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"programul-de-contabilitate-cont-app-deducerea-pla\u021bilor-efectuate\">Programul de contabilitate ContApp \u2013 deducerea pl\u0103\u021bilor efectuate<\/h3>\n\n\n\n<p>Categorii de cheltuieli din ContApp corespund cu cheltuielile deductibile definite al art. 68 din Codul fiscal.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Cheltuieli integral deductibile<\/td><td>100% deductibile<\/td><\/tr><tr><td>Cheltuieli integral nedeductibile<\/td><td>100% nedeductibile<\/td><\/tr><tr><td>Cheltuieli cu impozitul pe venit, amenzi, dob\u00e2nzi \u0219i penalit\u0103\u021bi de \u00eent\u00e2rziere<\/td><td>100% nedeductibile<\/td><\/tr><tr><td>Pl\u0103\u021bi din transferuri \u0219i restituiri de aporturi<\/td><td>100% nedeductibile<\/td><\/tr><tr><td>Contribu\u021bii de asigur\u0103ri sociale  pensie \u2013 perioada 2016 \u2013 2024<\/td><td>100% nedeductibile (se deduc prin declaratia unic\u0103 sectiunea 1.4)<\/td><\/tr><tr><td>Contribu\u021bii de asigur\u0103ri sociale  de san\u0103tate  -CASS<\/td><td>&#8211; nedeductibil\u0103 pentru perioada 2016-2023<br>&#8211; deductibil\u0103 incep\u00e2nd cu 2024<\/td><\/tr><tr><td>Achizi\u021bie obiecte de inventar<\/td><td>100% deductibile<\/td><\/tr><tr><td>Achizi\u021bie de imobiliz\u0103ri<\/td><td>100% nedeductibile la data pl\u0103tii (se deduc prin amortizare)<\/td><\/tr><tr><td>Cotiza\u021bii pl\u0103tite la asocia\u021biile profesionale<\/td><td>deductibile \u00een limita a 4.000 de euro pe an<\/td><\/tr><tr><td>Contribu\u021biile profesionale obligatorii datorate organiza\u021biilor profesionale<\/td><td>deductibile \u00een limita a 5% din venitul brut<\/td><\/tr><tr><td>Cheltuieli cu pensie privat\u0103 pilon 3<\/td><td>deductibile \u00een limita a 400 euro pe an<\/td><\/tr><tr><td>Cheltuieli cu asigur\u0103ri medicale private<\/td><td>deductibile \u00een limita a 400 euro pe an<\/td><\/tr><tr><td>Cheltuieli cu investi\u021biile personale<\/td><td>deductibile \u00een limita a 400 euro pe an<\/td><\/tr><tr><td>Cheltuieli cu activit\u0103\u021bi sportive<\/td><td>&#8211; deductibile \u00een limita a 400 euro pe an in 2023<br>&#8211; deductibile \u00een limita a 100 euro din 2024<\/td><\/tr><tr><td>Contribu\u021biile profesionale obligatorii datorate organiza\u021biilor profesionale<\/td><td>deductibile \u00een limita a 5% din venitul brut<\/td><\/tr><tr><td>Cheltuieli cu autoturismul deductibile 50%<\/td><td>50% deductibile <\/td><\/tr><tr><td>Cheltuieli cu bursa privat\u0103 \u0219i sponsorizarea<\/td><td>5% deductibile din baza de calcul (din 2024 sponsorizarea nu   mai este deductibil\u0103)<\/td><\/tr><tr><td>Cheltuieli de protocol<\/td><td>2% deductibile din baza de calcul<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-background\" style=\"background-color:#d9ead3\"><a href=\"https:\/\/servicii.contapp.ro\/solutii-si-servicii\/program-de-contabilitate-in-partida-simpla-pentru-pfa-si-profesii-liberale?frequency=monthly\">\u00cen programul de contabilitate ContApp<\/a> po\u021bi \u00eenregistra toate opera\u021biunile de mai sus prin alegerea corect\u0103 a unei categorii fiscale de cheltuieli. Programul va calcula automat deductibilitatea pentru fiecare plat\u0103 introdus\u0103 \u0219i va genera Registrul de eviden\u021b\u0103 fiscal\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"lista-de-cheltuieli-deductibile\">Lista de cheltuieli deductibile<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/contapp.ro\/blog\/cheltuieli-cu-sediul-la-pfa-si-profesiile-liberale\/\">Cheltuieli cu sediul profesional la PFA \u0219i Profesiile liberale<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/exemplu-de-amortizare-laptop\/\">Cheltuieli cu achizi\u021bia mijloacelor fixe. Exemplu de amortizare laptop, telefon sau tableta.<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/inregistrarea-leasingului-la-pfa\/\">Cheltuieli cu achizi\u021bia de autoturisme. Exemplu de \u00eenregistrare a leasingului la PFA<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/deducerea-cheltuielilor-cu-autoturismul-la-activitatile-independente\/\">Cheltuieli cu utilizarea autoturismelor la PFA \u0219i la Profesiile Liberale<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/cheltuieli-cu-achizitia-de-obiecte-de-inventar\/\">Cheltuieli cu achizi\u021bia de obiecte de inventar<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/cheltuieli-cu-asigurari-cheltuieli-sociale-si-profesionale\/\">Cheltuieli cu asigur\u0103ri, cheltuieli sociale \u0219i profesionale<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/cheltuieli-cu-contributiile-sociale-si-impozitele-datorate\/\">Cheltuieli cu contribu\u021biile sociale \u0219i impozitele datorate<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/pensia-privata-pfa-ii-profesii-liberale\/\">Cheltuieli cu pensia privata&nbsp; pilon III -facultativ\u0103<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/400-euro-deducere-pentru-investii-personale\/\">Cheltuieli cu investi\u021biile personale pe pia\u021ba de capital<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/cheltuieli-de-transport-si-comunicatii\/\">Cheltuieli cu transportul \u0219i comunica\u021biile<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/cheltuieli-de-protocol-publicitate-alte-cheltuieli\/\">Cheltuieli de protocol \u0219i de publicitate. Alte cheltuieli<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/aporturi-transferuri-utilizarea-venitului-net\/\">Aporturi, transferuri, utilizarea venitului net de c\u0103tre titularul PFA<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/lista-de-cheltuieli-nedeductibile\/\">Lista de cheltuieli nedeductibile<\/a><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Odat\u0103 cu aplicarea noului Cod fiscal \u00eencep\u00e2nd cu 1 Ianuarie 2024 \u0219i cu impozitarea CASS pe baza venitului net ob\u021binut, devine esen\u021bial\u0103 includerea cheltuielilor deductibile \u00een contabilitate. De ce? Pentru ca orice cheltuiala deductibila introdusa, creeaz\u0103 o reducere de impozit si de contribu\u021bii sociale de s\u0103n\u0103tatea de 19%. Ca exemplu, daca transferi ma\u0219ina din patrimoniul [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141045,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[],"class_list":["post-138223","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138223","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=138223"}],"version-history":[{"count":39,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138223\/revisions"}],"predecessor-version":[{"id":141520,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138223\/revisions\/141520"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141045"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=138223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=138223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=138223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}