{"id":138315,"date":"2026-01-31T19:12:00","date_gmt":"2026-01-31T19:12:00","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=138315"},"modified":"2026-08-13T13:42:23","modified_gmt":"2026-08-13T13:42:23","slug":"plafoane-pfa-2018","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/plafoane-pfa-2018\/","title":{"rendered":"Plafoane fiscale 2018 pentru PFA, II \u0219i micro\u00eentreprinderi"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Articol de arhiv\u0103.<\/strong> Valorile de mai jos sunt cele valabile pentru anul fiscal 2018 \u0219i se aplic\u0103 veniturilor realizate \u00een 2018. Pentru anul curent, vezi <a href=\"https:\/\/contapp.ro\/blog\/plafoane-fiscale-2026-pentru-pfa-ii-si-microintreprinderi\/\">Plafoane fiscale 2026 pentru PFA, II \u0219i micro\u00eentreprinderi<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Salariul minim brut pe economie \u00een 2018<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">De la 1 ianuarie 2018, salariul minim brut pe economie a fost de <strong>1.900 lei<\/strong>. Este valoarea de referin\u021b\u0103 pentru aproape toate plafoanele contribu\u021biilor sociale din acest articol.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CAS 2018 \u2013 contribu\u021bia de asigur\u0103ri sociale (pensie)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cota CAS \u00een 2018 a fost de 25%<\/strong> \u0219i asigura stagiu complet de cotizare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru contribuabilii obliga\u021bi la plata CAS, baza de calcul este un venit ales de contribuabil, care nu poate fi mai mic dec\u00e2t salariul minim brut valabil \u00een luna \u00een care se calculeaz\u0103 contribu\u021bia. Baza de calcul minim\u0103 anual\u0103 a fost, a\u0219adar, 12 \u00d7 1.900 lei = <strong>22.800 lei<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CAS minim datorat \u00een 2018: 22.800 lei \u00d7 25% = 5.700 lei\/an<\/strong> (dac\u0103 alegi baza de calcul minim\u0103).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CASS 2018 \u2013 contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cota CASS \u00een 2018 a fost de 10%.<\/strong> Spre deosebire de CAS, baza de calcul nu se alege: pentru persoanele care datoreaz\u0103 CASS pentru veniturile din activit\u0103\u021bi independente, baza anual\u0103 a fost fix\u0103, egal\u0103 cu 12 salarii minime brute, adic\u0103 <strong>22.800 lei<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CASS datorat \u00een 2018: 22.800 lei \u00d7 10% = 2.280 lei\/an.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Persoanele care estimau un venit net sub plafonul minim anual de 12 salarii minime brute puteau opta pentru asigurare la o baz\u0103 de calcul de 6 salarii minime brute:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CASS op\u021bional (sau pentru persoane f\u0103r\u0103 venituri): 1.900 lei \u00d7 6 \u00d7 10% = 1.140 lei.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vezi \u0219i evolu\u021bia complet\u0103 a contribu\u021biei de s\u0103n\u0103tate \u00een articolul <a href=\"https:\/\/contapp.ro\/blog\/cass-contributia-de-asigurari-sociale-de-sanatate\/\">CASS \u2013 contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Termenul de plat\u0103 a contribu\u021biilor pentru 2018<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Contribu\u021biile aferente anului 2018 se puteau pl\u0103ti oric\u00e2nd p\u00e2n\u0103 la data de <strong>31 iulie 2019<\/strong>, integral sau par\u021bial. Declararea se face prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica\/\">Declara\u021bia unic\u0103<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Impozitul pe venit \u00een 2018<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cota de impozit pe venit pentru activit\u0103\u021bile independente (PFA, profesii liberale, drepturi de autor etc.) a fost de <strong>10%<\/strong>, aplicabil\u0103 venitului net determinat \u00een sistem real sau venitului impus pe baza <a href=\"https:\/\/contapp.ro\/blog\/lista-generala-de-activitati-impozitate-cu-norme-de-venit\/\">normelor de venit<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Plafonul de trecere la sistemul real<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 desf\u0103\u0219ori o activitate independent\u0103 impus\u0103 pe baza normelor de venit \u0219i ai \u00eencasat, \u00een cursul anului 2018, un venit brut mai mare de <strong>100.000 EUR<\/strong>, e\u0219ti obligat s\u0103 determini venitul net \u00een <strong>sistem real<\/strong> \u00eencep\u00e2nd cu anul 2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Echivalentul \u00een lei se calculeaz\u0103 la cursul de schimb mediu anual comunicat de BNR pentru anul respectiv, nu la cursul de la sf\u00e2r\u0219itul anului. Pentru 2018: 100.000 EUR \u00d7 4,6535 lei\/EUR = <strong>465.350 lei<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceea\u0219i regul\u0103 s-a aplicat \u0219i pentru trecerea la sistem real \u00eencep\u00e2nd cu 2018, dar prin raportare la venitul brut din 2017 \u0219i la cursul mediu al anului 2017 (4,5680 lei\/EUR), adic\u0103 <strong>456.800 lei<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 vrei s\u0103 \u00een\u021belegi c\u00e2nd e avantajoas\u0103 fiecare variant\u0103, cite\u0219te <a href=\"https:\/\/contapp.ro\/blog\/norma-de-venit-sau-sistem-real\/\">Norm\u0103 de venit sau sistem real de impozitare<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pragul pentru mijloace fixe \u0219i obiecte de inventar<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Valoarea minim\u0103 de intrare pentru \u00eencadrarea unui bun ca <strong>mijloc fix<\/strong> a fost \u00een 2018 de <strong>2.500 lei<\/strong> (HG 276\/2013). Pragul conteaz\u0103 la calculul venitului net \u00een sistem real:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>sub 2.500 lei<\/strong> \u2013 bunul este obiect de inventar, iar achizi\u021bia se deduce integral la data pl\u0103\u021bii;<\/li>\n\n\n\n<li><strong>de la 2.500 lei \u00een sus<\/strong> \u2013 bunul este mijloc fix \u0219i se deduce e\u0219alonat, prin amortizare, pe durata normal\u0103 de func\u021bionare.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru pl\u0103titorii de TVA, pragul se raporteaz\u0103 la valoarea de intrare <strong>f\u0103r\u0103 TVA<\/strong>. Detalii \u00een articolele <a href=\"https:\/\/contapp.ro\/blog\/cheltuieli-cu-achizitia-de-obiecte-de-inventar\/\">Cheltuieli cu achizi\u021bia de obiecte de inventar<\/a> \u0219i <a href=\"https:\/\/contapp.ro\/blog\/amortizare-mijloace-fixe-pfa\/\">Amortizarea activelor utilizate \u00een activitatea economic\u0103<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cursurile de schimb medii BNR pentru 2018<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Valut\u0103<\/strong><\/th><th><strong>Curs mediu anual BNR 2018<\/strong><\/th><\/tr><\/thead><tbody><tr><td>EUR<\/td><td>4,6535 lei<\/td><\/tr><tr><td>USD<\/td><td>3,9416 lei<\/td><\/tr><tr><td>GBP<\/td><td>5,2598 lei<\/td><\/tr><tr><td>CHF<\/td><td>4,0301 lei<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Cursurile medii anuale se folosesc, printre altele, pentru verificarea plafonului de 100.000 EUR la normele de venit.<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Plafonul pentru micro\u00eentreprinderi \u00een 2018<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Plafonul de venituri pentru \u00eencadrarea ca micro\u00eentreprindere \u00een 2018 a fost de <strong>1.000.000 EUR<\/strong>. Echivalentul \u00een lei se stabile\u0219te la cursul de schimb de la \u00eenchiderea exerci\u021biului financiar precedent (4,6597 lei\/EUR la 31.12.2017), adic\u0103 <strong>4.659.700 lei<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Micro\u00eentreprinderile datorau impozit pe veniturile realizate la urm\u0103toarele cote:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>micro\u00eentreprindere cu cel pu\u021bin 1 angajat \u2013 <strong>1%<\/strong>;<\/li>\n\n\n\n<li>micro\u00eentreprindere f\u0103r\u0103 angaja\u021bi \u2013 <strong>3%<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Plafonul de TVA \u00een 2018<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Anul 2018 a fost un an de tranzi\u021bie pentru plafonul de scutire de TVA. Prin Legea nr. 72\/2018, plafonul a crescut de la 220.000 lei la <strong>300.000 lei<\/strong>, dar numai <strong>\u00eencep\u00e2nd cu 1 aprilie 2018<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen practic\u0103, pentru anul 2018 s-au aplicat dou\u0103 praguri:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>220.000 lei<\/strong> \u2013 dac\u0103 ai dep\u0103\u0219it acest plafon \u00een perioada 1 ianuarie \u2013 31 martie 2018;<\/li>\n\n\n\n<li><strong>300.000 lei<\/strong> \u2013 dac\u0103 ai dep\u0103\u0219it acest plafon p\u00e2n\u0103 la 31 decembrie 2018.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Plafonul se compar\u0103 cu cifra de afaceri realizat\u0103 \u00een cursul anului. Dep\u0103\u0219irea lui te oblig\u0103 s\u0103 depui cererea de \u00eenregistrare \u00een scopuri de TVA \u00een termen de 10 zile de la sf\u00e2r\u0219itul lunii \u00een care ai atins sau dep\u0103\u0219it plafonul, iar \u00eenregistrarea produce efecte de la data de 1 a lunii urm\u0103toare.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Plafonul pentru TVA la \u00eencasare \u00een 2018<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u021bi aplica sistemul TVA la \u00eencasare dac\u0103 cifra de afaceri din anul anterior nu a dep\u0103\u0219it <strong>2.250.000 lei<\/strong>. Prin acest sistem, TVA se pl\u0103te\u0219te la buget numai atunci c\u00e2nd \u00eencasezi efectiv factura de la client, nu la data emiterii ei.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cotele de TVA \u00een 2018<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aten\u021bie la cazare, restaurant \u0219i catering: de la 1 noiembrie 2018 aceste servicii au trecut de la cota de 9% la cota de 5%.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><strong>Cot\u0103 TVA<\/strong><\/th><th><strong>Aplicabilitate<\/strong><\/th><th><strong>Perioad\u0103<\/strong><\/th><\/tr><\/thead><tbody><tr><td>19% (standard)<\/td><td>Toate livr\u0103rile \u0219i prest\u0103rile care nu se \u00eencadreaz\u0103 la cotele reduse<\/td><td>tot anul 2018<\/td><\/tr><tr><td>9% (redus\u0103)<\/td><td>Alimente, b\u0103uturi nealcoolice, medicamente, proteze, \u00eengr\u0103\u0219\u0103minte \u0219i pesticide, ap\u0103 pentru iriga\u021bii<\/td><td>tot anul 2018<\/td><\/tr><tr><td>9% (redus\u0103)<\/td><td>Cazare hotelier\u0103, servicii de restaurant \u0219i catering<\/td><td>1 ian. \u2013 31 oct. 2018<\/td><\/tr><tr><td>5% (redus\u0103)<\/td><td>Cazare hotelier\u0103, servicii de restaurant \u0219i catering (f\u0103r\u0103 b\u0103uturi alcoolice, cu excep\u021bia berii la halb\u0103), acces la facilit\u0103\u021bi sportive, parcuri de distrac\u021bii \u0219i recreative<\/td><td>de la 1 nov. 2018<\/td><\/tr><tr><td>5% (redus\u0103)<\/td><td>Manuale \u0219colare, c\u0103r\u021bi, ziare \u0219i reviste; acces la castele, muzee, monumente, gr\u0103dini zoologice \u0219i botanice, t\u00e2rguri, expozi\u021bii, cinematografe, evenimente culturale \u0219i sportive<\/td><td>tot anul 2018<\/td><\/tr><tr><td>5% (redus\u0103)<\/td><td>Livrarea de locuin\u021be ca parte a politicii sociale, \u00een limitele de suprafa\u021b\u0103 \u0219i valoare prev\u0103zute de Codul fiscal<\/td><td>tot anul 2018<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Plafoane pentru opera\u021biunile cu parteneri din UE \u00een 2018<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Plafonul pentru achizi\u021bii intracomunitare de bunuri<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Achizi\u021biile intracomunitare de bunuri al c\u0103ror total nu dep\u0103\u0219e\u0219te <strong>10.000 EUR (34.000 lei)<\/strong> pe an nu sunt considerate opera\u021biuni impozabile \u00een Rom\u00e2nia \u0219i nu genereaz\u0103 obliga\u021bii de TVA. Cursul folosit pentru calculul echivalentului \u00een lei este cel de la data ader\u0103rii Rom\u00e2niei la UE (3,3817 lei\/EUR), nu cursul anului curent.<\/p>\n\n\n\n<div id=\"conta-852872043\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"141789\" class=\"elementor elementor-141789\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ba22001 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba22001\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ba22002\" data-id=\"ba22002\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba22003 elementor-widget elementor-widget-heading\" data-id=\"ba22003\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cite\u0219ti despre taxe? ContApp le calculeaz\u0103 automat pentru tine.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba22004 elementor-widget elementor-widget-text-editor\" data-id=\"ba22004\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Facturare, e-Factura, registre, Declara\u021bia Unic\u0103 \u0219i declara\u021bii TVA \u2014 de la <strong>49 lei\/lun\u0103<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba22005 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ba22005\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/account.contapp.ro\/asistent\/incepe?utm_source=blog&#038;utm_medium=banner-articol&#038;utm_campaign=pfa-2026\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cencearc\u0103 gratuit 30 de zile \u2014 f\u0103r\u0103 card<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div><h3 class=\"wp-block-heading\">Plafonul pentru v\u00e2nz\u0103ri la distan\u021b\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 vinzi bunuri la distan\u021b\u0103 (online) c\u0103tre persoane fizice din alte state membre UE, locul livr\u0103rii devine statul cump\u0103r\u0103torului \u2013 \u0219i e\u0219ti obligat s\u0103 te \u00eenregistrezi \u00een scopuri de TVA acolo \u2013 atunci c\u00e2nd valoarea v\u00e2nz\u0103rilor \u00eentr-un stat dep\u0103\u0219e\u0219te <strong>35.000 EUR (118.000 lei)<\/strong> pe an calendaristic. Cursul de referin\u021b\u0103 este tot cel de la data ader\u0103rii: 3,3817 lei\/EUR.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Plafoanele fiscale pentru ceilal\u021bi ani<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Anul urm\u0103tor: <a href=\"https:\/\/contapp.ro\/blog\/plafoane-pfa-2019\/\">Plafoane fiscale 2019 pentru PFA, II \u0219i micro\u00eentreprinderi<\/a>. Anul curent: <a href=\"https:\/\/contapp.ro\/blog\/plafoane-fiscale-2026-pentru-pfa-ii-si-microintreprinderi\/\">Plafoane fiscale 2026<\/a>. Pentru contextul complet al contabilit\u0103\u021bii unei activit\u0103\u021bi independente, vezi <a href=\"https:\/\/contapp.ro\/blog\/ghid-contabilitate-pfa\/\">Ghidul de contabilitate PFA<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Plafoanele fiscale valabile \u00een 2018 pentru PFA, II \u0219i micro\u00eentreprinderi: salariul minim, CAS, CASS, impozit pe venit, TVA, sistem real \u0219i cursurile BNR.<\/p>\n","protected":false},"author":2,"featured_media":141965,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[509],"class_list":["post-138315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa-2018","tag-plafoane-fiscale-2018"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138315","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=138315"}],"version-history":[{"count":2,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138315\/revisions"}],"predecessor-version":[{"id":142066,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138315\/revisions\/142066"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141965"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=138315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=138315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=138315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}