{"id":138703,"date":"2025-01-10T12:54:00","date_gmt":"2025-01-10T12:54:00","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=138703"},"modified":"2025-11-27T14:50:09","modified_gmt":"2025-11-27T14:50:09","slug":"operatiuni-scutite-de-tva-operatiuni-scutite-de-e-factura","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/operatiuni-scutite-de-tva-operatiuni-scutite-de-e-factura\/","title":{"rendered":"Activit\u0103\u021bi scutite de TVA. Scutire factura \u0219i scutire e-factura. Scutire casa de marcat."},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins articol<\/h2><nav><ul><li class=\"\"><a href=\"#h-lista-orientativa-a-profesiilor-liberale-sau-care-se-exercita-in-baza-unor-legi-speciale-f-r-nregistrarea-n-registrul-comer-ului\">Scutiri profesii liberale<\/a><\/li><li class=\"\"><a href=\"#scutiri-alte-activitati\">Scutiri alte activitati<\/a><\/li><li class=\"\"><a href=\"#baza-legala-pentru-scutire-casa-de-marcat\">Baza legal\u0103 pentru scutire casa de marcat<\/a><\/li><li class=\"\"><a href=\"#baza-legala-pentru-scutire-tva-\u0219i-scutire-factura-e-factura\">Baza legal\u0103 pentru scutire TVA \u0219i scutire factura\/e-factura<\/a><\/li><li class=\"\"><a href=\"#scutire-e-factura-pentru-profesii-liberale-care-emit-chitan\u021be\">Opinie cu privire la e-factura pentru profesiile liberale care emit chitan\u021be<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">In tabelul de mai jos ne propunem s\u0103 stabilim, pentru fiecare activitate, care sunt obliga\u021biile \u0219i care sunt excep\u021biile legate de:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>scutire de la TVA &#8211; activit\u0103\u021bi care nu intra in sfera TVA, cf art 292 din Codul fiscal; prin urmare, la depasirea plafonului de 395.000 lei (300.000 lei pana la data de 31.08.2025) nu este obligatorie \u00eenregistrarea ca pl\u0103titor de TVA, deci nu se colecteaza TVA pentru aceste opera\u021biuni;<\/li>\n\n\n\n<li>scutire de la obliga\u021bia de a emite facturi, prin urmare si scutire de la obligatia de a transmite e-factura, cf art 10^3 din OUG120\/2021;<\/li>\n\n\n\n<li>scutire de la obliga\u021bia de emitere a bonurilor fiscale pentru \u00eencasarea cu numerar, si echivalent numerar, de la persoane fizice, cf&nbsp;art. 2 din&nbsp;Ordonan\u021ba de urgen\u021b\u0103 a Guvernului nr. 28\/1999. La profesii liberale exceptia de la casa de marcat nu se aplica daca activitatea este organizata ca societate comerciala.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-lista-orientativa-a-profesiilor-liberale-sau-care-se-exercita-in-baza-unor-legi-speciale-f-r-nregistrarea-n-registrul-comer-ului\">Scutiri profesii liberale <\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Important!<\/strong> Pentru celelalte activit\u0103\u021bi, care nu sunt enumerate \u00een lista de mai jos, nu exista scutire, prin urmare r\u0103spunsul este &#8222;da&#8221; pe fiecare coloan\u0103.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Denumire profesie\/ocupa\u0163ie<\/strong> <\/td><td><strong>Scutit de TVA<\/strong><\/td><td><strong>Scutit factura\/e-factura<\/strong><\/td><td><strong>Scutire casa de marcat<\/strong><\/td><\/tr><tr><td><strong>ARHITECT<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>ASISTENT MEDICAL <\/strong><\/td><td>da<\/td><td>da<\/td><td>da<\/td><\/tr><tr><td><strong>Asistent social<\/strong> <\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>AUDITOR ENERGETIC PENTRU CL\u0102DIRI<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>AUDITOR FINANCIAR<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>AVOCAT<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>Biochimist<\/strong> <strong style=\"font-size: revert; font-family: inherit; color: initial;\">\u00een sistemul sanitar<\/strong><\/td><td>da<\/td><td>da<\/td><td>da<\/td><\/tr><tr><td><strong>BIOLOG<\/strong> <strong style=\"font-size: revert; font-family: inherit; color: initial;\">\u00een sistemul sanitar<\/strong><\/td><td>da<\/td><td>da<\/td><td>da<\/td><\/tr><tr><td><strong>CHIMIST<\/strong> <strong style=\"font-size: revert; font-family: inherit; color: initial;\">\u00een sistemul sanitar<\/strong><\/td><td>da<\/td><td>da<\/td><td>da<\/td><\/tr><tr><td><strong>CONSERVATOR<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>CONSILIER \u00ceN PROPRIETATE INDUSTRIAL\u0102<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>CONSULTANT FISCAL<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>CONTABIL AUTORIZAT<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>DETECTIV PARTICULAR<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>DIRIGINTE DE \u015eANTIER<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>EXECUTOR JUDEC\u0102TORESC<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>EXPERT CONTABIL<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>Expert criminalist<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>EXPERT TEHNIC JUDICIAR<\/strong>, <strong style=\"font-size: revert; font-family: inherit; color: initial;\">EXPERT TEHNIC EXTRAJUDICIAR<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>FARMACIST<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>FIZIO-KINETOTERAPEUT<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>GEODEZ<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>INTERPRET LIMBAJ MIMICO &#8211; GESTUAL<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>LOGOPED<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>MOA\u015e\u0102 &#8211; in sistemul sanitar<\/strong><\/td><td>da<\/td><td>da<\/td><td>da<\/td><\/tr><tr><td><strong>MEDIATOR<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>MEDIC<\/strong><\/td><td>da<\/td><td>da<\/td><td>da<\/td><\/tr><tr><td><strong>MEDIC&nbsp; DENTIST<\/strong><\/td><td>da<\/td><td>da<\/td><td>da<\/td><\/tr><tr><td><strong>TEHNICIAN DENTAR<\/strong><\/td><td>da<\/td><td>da<\/td><td>da<\/td><\/tr><tr><td><strong>MEDIC VETERINAR<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>NOTAR PUBLIC<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>OPTICIAN-OPTOMETRIST<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>PRACTICIAN<\/strong>  <strong style=\"font-size: revert; font-family: inherit; color: initial;\">\u00ceN INSOLVEN\u0162\u0102<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>PRACTICIAN \u00ceN MEDICIN\u0102<\/strong> <strong style=\"font-size: revert; font-family: inherit; color: initial;\">COMPLEMENTAR\u0102 \/ALTERNATIV\u0102<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>PSIHOLOG<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>RESTAURATOR<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>SOCIOLOG<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>SPECIALIST \u00ceN DOMENIUL AMENAJ\u0102RII TERITORIULUI \u015eI URBANISMULUI<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>TEHNICIAN DE PROTEZE \u015eI ORTEZE<\/strong>, <strong style=\"font-size: revert; font-family: inherit; color: initial;\">TEHNICIAN DE PROTEZE AUDITIVE<\/strong> <strong style=\"font-size: revert; font-family: inherit; color: initial;\">TEHNICIAN DE APARATUR\u0102 MEDICAL\u0102<\/strong><\/td><td>nu<\/td><td>da<\/td><td>da<\/td><\/tr><tr><td><strong>TRADUC\u0102TOR \/ INTERPRET AUTORIZAT&nbsp; DE MINISTERUL JUSTI\u0162IEI<\/strong> <strong style=\"font-size: revert; font-family: inherit; color: initial;\">&nbsp;<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong><strong>Expert \u00een fizic\u0103 medical\u0103<\/strong><\/strong> &#8211; <strong style=\"font-size: revert; font-family: inherit; color: initial;\">Fizician medical<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><p><strong>Fizician \u00een sistemul sanitar<\/strong><\/p><\/td><td>da<\/td><td>da<\/td><td>da<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Important! <\/strong>Unele dintre activitatile de mai sus pot fi incadrate ca activitati scutite de TVA daca au legatura cu activitatile medicale. A se verifica exceptiile de la art. 292., de mai jos.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"scutiri-alte-activitati\">Scutiri alte activitati<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Denumire Activitate<\/strong><\/td><td><strong>Scutit de TVA<\/strong><\/td><td><strong>Scutit factura\/e-factura<\/strong><\/td><td><strong>Scutire casa de marcat<\/strong><\/td><\/tr><tr><td><strong>Meditatii acordate de cadre didactive<\/strong><\/td><td>da<\/td><td>da<\/td><td>nu<\/td><\/tr><tr><td><strong>Comer\u0163ul ocazional cu produse agricole din produc\u0163ie proprie efectuat de c\u0103tre produc\u0103torii agricoli individuali, autoriza\u0163i \u00een condi\u0163iile legii, \u00een pie\u0163e, t\u00e2rguri, oboare sau \u00een alte locuri publice autorizate;<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>Serviciile de instalatii, reparatii si intretinere a bunurilor, efectuate la domiciliul clientului;<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>Efectuarea lucrarilor de constructii, reparatii, amenajari si intretinere de locuinte;<\/strong><\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td><strong>Activitatile de asigurari si ale caselor de pensii, precum si activitatile de intermedieri financiare, inclusiv activitatile auxiliare acestora<\/strong><\/td><td>da<\/td><td>da<\/td><td>da<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-lista-orientativa-a-profesiilor-liberale-sau-care-se-exercita-in-baza-unor-legi-speciale-f-r-nregistrarea-n-registrul-comer-ului-1\"><\/h3>\n\n\n\n<div id=\"conta-3081897871\" 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=\"baza-legala-pentru-scutire-casa-de-marcat\">Baza legal\u0103 pentru scutire casa de marcat<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ordonan\u0163ei de Urgen\u0163\u0103 a Guvernului nr. 28\/1999. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 1. (1)Operatorii economici care \u00eencaseaz\u0103, integral sau par\u0163ial, cu numerar sau prin utilizarea cardurilor de credit\/debit sau a substitutelor de numerar contravaloarea bunurilor livrate cu am\u0103nuntul, precum \u015fi a prest\u0103rilor de servicii efectuate direct c\u0103tre popula\u0163ie sunt obliga\u0163i s\u0103 utilizeze aparate de marcat electronice fiscale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 2. Se excepteaz\u0103 de la prevederile art. 1 alin. (1) \u00eencas\u0103rile efectuate din urm\u0103toarele activit\u0103\u0163i:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>f)&nbsp;<\/strong>activitatile desfasurate ca profesii libere sub toate formele de organizare care nu implica crearea unei societati comerciale;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/contapp.ro\/blog\/casa-de-marcat-pentru-pfa\/\">Vezi lista completa de activitati exceptate in articol<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Important.<\/strong> In situa\u021biile in care pentru \u00eencasarea cu numerar a contravalorii bunurilor livrate cu am\u0103nuntul \u0219i a serviciilor efectuate catre populatie, nu sunt utilizate aparate de marcat electronice fiscale, este obligatorie emiterea de chitan\u021be, in conditiile legii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conform con<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"baza-legala-pentru-scutire-tva-\u0219i-scutire-factura-e-factura\">Baza legal\u0103 pentru scutire TVA \u0219i scutire factura\/e-factura<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Art 10^3 din OUG120\/2021. Pentru aceste operatiuni nu se transmite e-Factura.<\/strong> <a href=\"https:\/\/contapp.ro\/blog\/e-factura\/\" data-type=\"post\" data-id=\"129329\">Mai multe detalii aici.<\/a><\/li>\n<\/ol>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e6edf7\">Art. 10^3 Persoanele impozabile stabilite \u00een Rom\u00e2nia conform art. 266 alin. (2) din Legea nr. 227\/2015, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, <strong>care emit facturi pentru opera\u0163iuni care nu sunt \u00een sfera de aplicare a TVA sau pentru sume care nu se includ \u00een baza de impozitare a TVA<\/strong>, conform Legii nr. 227\/2015, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, pentru care nu exist\u0103 obliga\u0163ia emiterii unei facturi conform art. 319 din Legea nr. 227\/2015, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, nu au obliga\u0163ia utiliz\u0103rii sistemului na\u0163ional RO e-Factura pentru aceste facturi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. <strong>ART. 319 &#8211; Facturarea<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(6) Persoana impozabil\u0103 trebuie s\u0103 emit\u0103 o factur\u0103 c\u0103tre fiecare beneficiar, \u00een urm\u0103toarele situa\u021bii:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) pentru livr\u0103rile de bunuri sau prest\u0103rile de servicii efectuate;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) pentru fiecare v\u00e2nzare la distan\u021b\u0103 pe care a efectuat-o, impozabil\u0103 \u00een Rom\u00e2nia \u00een condi\u021biile prev\u0103zute la art. 275 alin. (2), cu excep\u021bia cazului \u00een care persoana impozabil\u0103 utilizeaz\u0103 regimul special prev\u0103zut la art. 315;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) pentru livr\u0103rile intracomunitare de bunuri efectuate \u00een condi\u021biile prev\u0103zute la art. 294 alin. (2) lit. a) &#8211; c);<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) pentru orice avans \u00eencasat \u00een leg\u0103tur\u0103 cu una dintre opera\u021biunile men\u021bionate la lit. a) \u0219i b).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>(7) Prin excep\u021bie de la alin. (6) lit. a) \u0219i d), persoana impozabil\u0103 nu are obliga\u021bia emiterii de facturi pentru opera\u021biunile scutite f\u0103r\u0103 drept de deducere a taxei conform art. 292 alin. (1) \u0219i (2).<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. <strong>ART. 292 &#8211; Scutiri pentru anumite activit\u0103\u021bi de interes general \u0219i scutiri pentru alte activit\u0103\u021bi<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(1) Urm\u0103toarele opera\u021biuni de interes general sunt scutite de tax\u0103:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) spitalizarea, \u00eengrijirile medicale \u0219i opera\u021biunile str\u00e2ns legate de acestea, desf\u0103\u0219urate de unit\u0103\u021bi autorizate pentru astfel de activit\u0103\u021bi, indiferent de forma de organizare, precum: spitale, sanatorii, centre de s\u0103n\u0103tate rurale sau urbane, dispensare, cabinete \u0219i laboratoare medicale, centre de \u00eengrijire medical\u0103 \u0219i de diagnostic, baze de tratament \u0219i recuperare, sta\u021bii de salvare \u0219i alte unit\u0103\u021bi autorizate s\u0103 desf\u0103\u0219oare astfel de activit\u0103\u021bi; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) prest\u0103rile de servicii efectuate \u00een cadrul profesiunii lor de c\u0103tre stomatologi \u0219i tehnicieni dentari, precum \u0219i livrarea de proteze dentare efectuat\u0103 de stomatologi \u0219i de tehnicieni dentari;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) prest\u0103rile de \u00eengrijire \u0219i supraveghere efectuate de personal medical \u0219i paramedical, conform prevederilor legale aplicabile \u00een materie;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) transportul bolnavilor \u0219i al persoanelor accidentate, \u00een vehicule special amenajate \u00een acest scop, de c\u0103tre entit\u0103\u021bi autorizate \u00een acest sens; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e) livr\u0103rile de organe, s\u00e2nge \u0219i lapte, de provenien\u021b\u0103 uman\u0103;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">f) activitatea de \u00eenv\u0103\u021b\u0103m\u00e2nt prev\u0103zut\u0103 \u00een Legea educa\u021biei na\u021bionale nr. 1\/2011, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, formarea profesional\u0103 a adul\u021bilor, precum \u0219i prest\u0103rile de servicii \u0219i livr\u0103rile de bunuri str\u00e2ns legate de aceste activit\u0103\u021bi, efectuate de institu\u021biile publice sau de alte entit\u0103\u021bi autorizate. Scutirea se acord\u0103 \u00een condi\u021biile prev\u0103zute \u00een normele metodologice; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">g) livr\u0103rile de bunuri sau prest\u0103rile de servicii realizate de c\u0103minele \u0219i cantinele organizate pe l\u00e2ng\u0103 institu\u021biile publice \u0219i entit\u0103\u021bile autorizate prev\u0103zute la lit. f), \u00een folosul exclusiv al persoanelor direct implicate \u00een activit\u0103\u021bile scutite conform lit. f);<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">h) medita\u021biile acordate \u00een particular de cadre didactice din domeniul \u00eenv\u0103\u021b\u0103m\u00e2ntului \u0219colar, preuniversitar \u0219i universitar;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">i) prest\u0103rile de servicii \u0219i\/sau livr\u0103rile de bunuri str\u00e2ns legate de asisten\u021ba \u0219i\/sau protec\u021bia social\u0103, efectuate de institu\u021biile publice sau de alte entit\u0103\u021bi recunoscute ca av\u00e2nd caracter social, inclusiv cele livrate de c\u0103minele de b\u0103tr\u00e2ni; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">j) prest\u0103rile de servicii \u0219i\/sau livr\u0103rile de bunuri str\u00e2ns legate de protec\u021bia copiilor \u0219i a tinerilor, efectuate de institu\u021biile publice sau de alte entit\u0103\u021bi recunoscute ca av\u00e2nd caracter social; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">k) prest\u0103rile de servicii \u0219i\/sau livr\u0103rile de bunuri furnizate membrilor \u00een interesul lor colectiv, \u00een schimbul unei cotiza\u021bii fixate conform statutului, de organiza\u021bii f\u0103r\u0103 scop patrimonial care au obiective de natur\u0103 politic\u0103, sindical\u0103, religioas\u0103, patriotic\u0103, filozofic\u0103, filantropic\u0103, patronal\u0103, profesional\u0103 sau civic\u0103, precum \u0219i obiective de reprezentare a intereselor membrilor lor, \u00een condi\u021biile \u00een care aceast\u0103 scutire nu provoac\u0103 distorsiuni de concuren\u021b\u0103; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">l) prest\u0103rile de servicii str\u00e2ns legate de practicarea sportului sau a educa\u021biei fizice, efectuate de organiza\u021bii f\u0103r\u0103 scop patrimonial pentru persoanele care practic\u0103 sportul sau educa\u021bia fizic\u0103; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">m) prest\u0103rile de servicii culturale \u0219i\/sau livr\u0103rile de bunuri str\u00e2ns legate de acestea, efectuate de institu\u021biile publice sau de alte organisme culturale f\u0103r\u0103 scop patrimonial, recunoscute ca atare de c\u0103tre Ministerul Culturii; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">n) prest\u0103rile de servicii \u0219i\/sau livr\u0103rile de bunuri efectuate de persoane ale c\u0103ror opera\u021biuni sunt scutite, potrivit lit. a), f) \u0219i i) &#8211; m), cu ocazia manifest\u0103rilor destinate s\u0103 le aduc\u0103 sprijin financiar \u0219i organizate \u00een profitul lor exclusiv, cu condi\u021bia ca aceste scutiri s\u0103 nu produc\u0103 distorsiuni concuren\u021biale; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o) activit\u0103\u021bile specifice posturilor publice de radio \u0219i televiziune, altele dec\u00e2t activit\u0103\u021bile de natur\u0103 comercial\u0103; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">p) serviciile publice po\u0219tale, precum \u0219i livrarea de bunuri aferent\u0103 acestora; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">q) prest\u0103rile de servicii efectuate de c\u0103tre grupuri independente de persoane, ale c\u0103ror opera\u021biuni sunt scutite sau nu intr\u0103 \u00een sfera de aplicare a taxei, grupuri create \u00een scopul prest\u0103rii c\u0103tre membrii lor de servicii direct legate de exercitarea activit\u0103\u021bilor acestora, \u00een cazul \u00een care aceste grupuri solicit\u0103 membrilor lor numai rambursarea cotei-p\u0103r\u021bi de cheltuieli comune, \u00een limitele \u0219i \u00een condi\u021biile stabilite prin normele metodologice \u0219i \u00een condi\u021biile \u00een care aceast\u0103 scutire nu este de natur\u0103 a produce distorsiuni concuren\u021biale; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">r) furnizarea de personal de c\u0103tre institu\u021biile religioase sau filozofice \u00een scopul activit\u0103\u021bilor prev\u0103zute la lit. a), f), i) \u0219i j).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(2) Urm\u0103toarele opera\u021biuni sunt, de asemenea, scutite de tax\u0103:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) prest\u0103rile urm\u0103toarelor servicii de natur\u0103 financiar-bancar\u0103:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>acordarea \u0219i negocierea de credite, precum \u0219i administrarea creditelor de c\u0103tre persoana care le acord\u0103;<\/li>\n\n\n\n<li>negocierea garan\u021biilor de credit ori a altor garan\u021bii sau orice opera\u021biuni cu astfel de garan\u021bii, precum \u0219i administrarea garan\u021biilor de credit de c\u0103tre persoana care acord\u0103 creditul;<\/li>\n\n\n\n<li>tranzac\u021bii, inclusiv negocierea, privind conturile de depozit sau conturile curente, pl\u0103\u021bi, viramente, crean\u021be, cecuri \u0219i alte instrumente negociabile, except\u00e2nd recuperarea crean\u021belor;<\/li>\n\n\n\n<li>tranzac\u021bii, inclusiv negocierea, privind valuta, bancnotele \u0219i monedele utilizate ca mijloc legal de plat\u0103, cu excep\u021bia obiectelor de colec\u021bie, \u0219i anume monede de aur, argint sau din alt metal ori bancnote care nu sunt utilizate \u00een mod normal ca mijloc legal de plat\u0103 sau monede de interes numismatic; <\/li>\n\n\n\n<li>tranzac\u021bii, inclusiv negocierea, dar except\u00e2nd administrarea sau p\u0103strarea \u00een siguran\u021b\u0103, cu ac\u021biuni, p\u0103r\u021bi sociale \u00een societ\u0103\u021bi comerciale sau asocia\u021bii, obliga\u021biuni garantate \u0219i alte instrumente financiare, cu excep\u021bia documentelor care stabilesc drepturi asupra bunurilor;<\/li>\n\n\n\n<li>administrarea de fonduri speciale de investi\u021bii; <\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">b) opera\u021biunile de asigurare \u0219i\/sau de reasigurare, precum \u0219i prest\u0103rile de servicii \u00een leg\u0103tur\u0103 cu opera\u021biunile de asigurare \u0219i\/sau de reasigurare efectuate de persoanele impozabile care intermediaz\u0103 astfel de opera\u021biuni; <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) pariuri, loterii \u0219i alte forme de jocuri de noroc efectuate de persoanele autorizate, conform legii, s\u0103 desf\u0103\u0219oare astfel de activit\u0103\u021bi;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) livrarea la valoarea nominal\u0103 de timbre po\u0219tale utilizabile pentru serviciile po\u0219tale, de timbre fiscale \u0219i alte timbre similare;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e) arendarea, concesionarea, \u00eenchirierea \u0219i leasingul de bunuri imobile, acordarea unor drepturi reale asupra unui bun imobil, precum dreptul de uzufruct \u0219i superficia, cu plat\u0103, pe o anumit\u0103 perioad\u0103. Fac excep\u021bie urm\u0103toarele opera\u021biuni:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>opera\u021biunile de cazare care sunt efectuate \u00een cadrul sectorului hotelier sau al sectoarelor cu func\u021bie similar\u0103, inclusiv \u00eenchirierea terenurilor amenajate pentru camping;<\/li>\n\n\n\n<li>\u00eenchirierea de spa\u021bii sau loca\u021bii pentru parcarea autovehiculelor;<\/li>\n\n\n\n<li>\u00eenchirierea utilajelor \u0219i a ma\u0219inilor fixate definitiv \u00een bunuri imobile; <\/li>\n\n\n\n<li>\u00eenchirierea seifurilor;<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">f) livrarea de construc\u021bii\/p\u0103r\u021bi de construc\u021bii \u0219i a terenurilor pe care sunt construite, precum \u0219i a oric\u0103ror altor terenuri. Prin excep\u021bie, scutirea nu se aplic\u0103 pentru livrarea de construc\u021bii noi, de p\u0103r\u021bi de construc\u021bii noi sau de terenuri construibile. \u00cen sensul prezentului articol se definesc urm\u0103toarele:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>teren construibil reprezint\u0103 orice teren amenajat sau neamenajat, pe care se pot executa construc\u021bii, conform legisla\u021biei \u00een vigoare;<\/li>\n\n\n\n<li>construc\u021bie \u00eenseamn\u0103 orice structur\u0103 fixat\u0103 \u00een sau pe p\u0103m\u00e2nt;<\/li>\n\n\n\n<li>livrarea unei construc\u021bii noi sau a unei p\u0103r\u021bi din aceasta \u00eenseamn\u0103 livrarea efectuat\u0103 cel t\u00e2rziu p\u00e2n\u0103 la data de 31 decembrie a anului urm\u0103tor anului primei ocup\u0103ri ori utiliz\u0103ri a construc\u021biei sau a unei p\u0103r\u021bi a acesteia, dup\u0103 caz, \u00een urma transform\u0103rii;<\/li>\n\n\n\n<li>o construc\u021bie nou\u0103 cuprinde \u0219i orice construc\u021bie transformat\u0103 sau parte transformat\u0103 a unei construc\u021bii, dac\u0103 costul transform\u0103rii, exclusiv taxa, se ridic\u0103 la minimum 50% din valoarea construc\u021biei sau a p\u0103r\u021bii din construc\u021bie, exclusiv valoarea terenului, ulterior transform\u0103rii, respectiv valoarea \u00eenregistrat\u0103 \u00een contabilitate \u00een cazul persoanelor impozabile care au obligativitatea de a conduce eviden\u021ba contabil\u0103 \u0219i care nu aplic\u0103 metoda de evaluare bazat\u0103 pe cost \u00een conformitate cu Standardele interna\u021bionale de raportare financiar\u0103, sau valoarea stabilit\u0103 printr-un raport de expertiz\u0103\/evaluare, \u00een cazul altor persoane impozabile. \u00cen cazul \u00een care se \u00eenstr\u0103ineaz\u0103 doar o parte din construc\u021bie, iar valoarea acesteia \u0219i a \u00eembun\u0103t\u0103\u021birilor aferente nu pot fi determinate pe baza datelor din contabilitate, acestea vor fi determinate \u00een baza unui raport de expertiz\u0103\/evaluare; <\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">g) livr\u0103rile de bunuri care au fost afectate unei activit\u0103\u021bi scutite, \u00een temeiul prezentului articol, dac\u0103 taxa aferent\u0103 bunurilor respective nu a fost dedus\u0103, precum \u0219i livr\u0103rile de bunuri a c\u0103ror achizi\u021bie a f\u0103cut obiectul excluderii dreptului de deducere conform art. 297 alin. (7) lit. b) sau al limit\u0103rii totale a dreptului de deducere conform art. 298 . <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(3) Orice persoan\u0103 impozabil\u0103 poate opta pentru taxarea opera\u021biunilor prev\u0103zute la alin. (2) lit. e) \u0219i f), \u00een condi\u021biile stabilite prin normele metodologice. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"scutire-e-factura-pentru-profesii-liberale-care-emit-chitan\u021be\">Opinie cu privire la e-factura pentru profesiile liberale care emit chitan\u021be<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 am scutire pentru casa de marcat \u0219i emit chitan\u021b\u0103, trebuie s\u0103 emit factura obligatoriu sau doar la cererea clien\u021bilor<\/strong>?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sunt anumite opinii care consider\u0103 scutirea de la emite bonul fiscal implic\u0103 \u0219i scutirea de la facturare, inclusiv e-factura.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conform codului fiscal, art 319:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(10) Prin excep\u021bie de la prevederile alin. (6) lit. a), persoana impozabil\u0103 este scutit\u0103 de obliga\u021bia emiterii facturii pentru urm\u0103toarele opera\u021biuni, cu excep\u021bia cazului \u00een care beneficiarul solicit\u0103 factura:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) livr\u0103rile de bunuri prin magazinele de comer\u0163 cu am\u0103nuntul \u015fi prest\u0103rile de servicii c\u0103tre popula\u0163ie, <strong>pentru care este obligatorie emiterea de bonuri fiscale<\/strong>, precum \u015fi livr\u0103rile de bunuri \u015fi prest\u0103rile de servicii c\u0103tre popula\u0163ie efectuate prin echipamente nesupravegheate de tipul automatelor comerciale ce func\u0163ioneaz\u0103 exclusiv pe baz\u0103 de pl\u0103\u0163i cu cardul, conform Ordonan\u0163ei de urgen\u0163\u0103 a Guvernului nr. 28\/1999 privind obliga\u0163ia operatorilor economici de a utiliza aparate de marcat electronice fiscale, republicat\u0103, cu modific\u0103rile \u015fi complet\u0103rile ulterioare;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Din punctul nostru de vedere, &#8222;chitan\u021ba nu este bon fiscal&#8221;, prin urmare nu se poate aplica excep\u021bia de la facturare, (\u0219i de la e-factura), la profesiilor liberale care emit chitan\u021be, conform prevederilor de la art. 319, alineat 10, litera a).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 dai bon fiscal, nu trebuie factura \u0219i e-factura<\/li>\n\n\n\n<li>Dac\u0103 nu dai bon fiscal, trebuie factura \u0219i e-factura<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In tabelul de mai jos ne propunem s\u0103 stabilim, pentru fiecare activitate, care sunt obliga\u021biile \u0219i care sunt excep\u021biile legate de: Scutiri profesii liberale Important! Pentru celelalte activit\u0103\u021bi, care nu sunt enumerate \u00een lista de mai jos, nu exista scutire, prin urmare r\u0103spunsul este &#8222;da&#8221; pe fiecare coloan\u0103. Denumire profesie\/ocupa\u0163ie Scutit de TVA Scutit factura\/e-factura [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141163,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416,453,383,415],"tags":[464,463],"class_list":["post-138703","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitate-srl","category-facturare","category-aplicatia-contapp","category-tva","tag-exceptii-efactura","tag-operatiuni-scutite-de-tva"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138703","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=138703"}],"version-history":[{"count":24,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138703\/revisions"}],"predecessor-version":[{"id":141164,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138703\/revisions\/141164"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141163"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=138703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=138703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=138703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}