{"id":138319,"date":"2026-02-04T19:21:00","date_gmt":"2026-02-04T19:21:00","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=138319"},"modified":"2026-08-13T16:05:39","modified_gmt":"2026-08-13T16:05:39","slug":"plafoane-pfa-2020","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/plafoane-pfa-2020\/","title":{"rendered":"Plafoane fiscale 2020 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 2020 \u0219i se aplic\u0103 veniturilor realizate \u00een 2020. 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 2020<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Salariul minim brut pe economie luat \u00een calcul la stabilirea plafonului de 12 salarii minime a fost, \u00een 2020, de <strong>2.230 lei<\/strong>. Este valoarea de referin\u021b\u0103 pentru toate plafoanele contribu\u021biilor sociale din acest articol.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CAS 2020 \u2013 contribu\u021bia de asigur\u0103ri sociale (pensie)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cota CAS \u00een 2020 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 12 \u00d7 2.230 lei = <strong>26.760 lei<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CAS minim datorat \u00een 2020: 26.760 lei \u00d7 25% = 6.690 lei\/an<\/strong> (dac\u0103 alegi baza de calcul minim\u0103).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CASS 2020 \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 2020 a fost de 10%.<\/strong> Spre deosebire de CAS, baza de calcul nu se alege: pentru persoanele care datorau 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>26.760 lei<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CASS datorat \u00een 2020: 26.760 lei \u00d7 10% = 2.676 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 <strong>6 salarii minime brute<\/strong> (nu 6 luni de contribu\u021bie):<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CASS op\u021bional (sau pentru persoane f\u0103r\u0103 venituri): 2.230 lei \u00d7 6 \u00d7 10% = 1.338 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<h3 class=\"wp-block-heading\">Pragurile de contribu\u021bii pentru activit\u0103\u021bi independente \u00een 2020<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Obliga\u021bia de plat\u0103 a CAS \u0219i CASS depinde de venitul net estimat, raportat la salariul minim brut de 2.230 lei\/lun\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>6 salarii minime (13.380 lei)<\/strong> \u2013 baza minim\u0103 CASS, op\u021bional\u0103 pentru venituri sub 12 salarii minime;<\/li>\n\n\n\n<li><strong>12 salarii minime (26.760 lei)<\/strong> \u2013 pragul de la care devin obligatorii CAS (25%) \u0219i CASS complet\u0103 (10%).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Impozitul pe venit \u00een 2020<\/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\">Termenul de plat\u0103 pentru 2020<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Termenul de depunere a <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica\/\">Declara\u021biei unice<\/a> \u0219i de plat\u0103 a impozitului \u0219i contribu\u021biilor aferente anului 2020 a fost <strong>25 mai 2021<\/strong>. Plata se putea face oric\u00e2nd p\u00e2n\u0103 la acest termen, integral sau par\u021bial.<\/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\">Contribuabilii impu\u0219i cu norme de venit care au \u00eenregistrat \u00een 2020 \u00eencas\u0103ri mai mari de <strong>100.000 EUR<\/strong> au obliga\u021bia de a determina venitul net \u00een <strong>sistem real<\/strong> \u00eencep\u00e2nd cu anul 2021.<\/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 2020: 100.000 EUR \u00d7 4,8371 lei\/EUR = <strong>483.710 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 2020 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 2020<\/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 2020<\/strong><\/th><\/tr><\/thead><tbody><tr><td>EUR<\/td><td>4,8371 lei<\/td><\/tr><tr><td>USD<\/td><td>4,2413 lei<\/td><\/tr><tr><td>GBP<\/td><td>5,4389 lei<\/td><\/tr><tr><td>CHF<\/td><td>4,5202 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 2020<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Plafonul de venituri pentru \u00eencadrarea ca micro\u00eentreprindere \u00een 2020 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 (4,7793 lei\/EUR la 31.12.2019), adic\u0103 <strong>4.779.300 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 2020<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Plafonul de scutire de TVA pentru \u00eentreprinderile mici a fost de <strong>300.000 lei<\/strong> pe tot parcursul anului 2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Plafonul se compar\u0103 cu cifra de afaceri realizat\u0103 \u00een cursul anului 2020. 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 2020<\/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 2020<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Cot\u0103 TVA<\/strong><\/th><th><strong>Aplicabilitate<\/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><\/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><\/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><\/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><\/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><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Plafoane pentru opera\u021biunile cu parteneri din UE \u00een 2020<\/h2>\n\n\n\n<div id=\"conta-3356393197\" 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 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<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<p class=\"wp-block-paragraph\">Regula a fost \u00eenlocuit\u0103 din 1 iulie 2021 cu pragul unic european de 10.000 EUR \u0219i cu sistemul <a href=\"https:\/\/contapp.ro\/blog\/plata-tva-pentru-vanzari-online\/\">One Stop Shop (OSS)<\/a>.<\/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 precedent: <a href=\"https:\/\/contapp.ro\/blog\/plafoane-pfa-2019\/\">Plafoane fiscale 2019<\/a>. Anul urm\u0103tor: <a href=\"https:\/\/contapp.ro\/blog\/plafoane-pfa-2021\/\">Plafoane fiscale 2021<\/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 2020 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":141970,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[318],"tags":[507],"class_list":["post-138319","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa-2020","tag-plafoane-fiscale-2020"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138319","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=138319"}],"version-history":[{"count":6,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138319\/revisions"}],"predecessor-version":[{"id":142068,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138319\/revisions\/142068"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141970"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=138319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=138319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=138319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}