{"id":138823,"date":"2024-10-20T14:10:02","date_gmt":"2024-10-20T14:10:02","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=138823"},"modified":"2024-12-08T12:41:47","modified_gmt":"2024-12-08T12:41:47","slug":"saf-t-declaratia-406","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/saf-t-declaratia-406\/","title":{"rendered":"SAF-T pentru PFA \u0219i Profesii Liberale"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">SAF-T  = Standard Audit File for Taxation = Fisierul Standard de Audit pentru Taxe<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Declaratia SAF-T, sau Declara\u0163ia informativ\u0103 privind fi\u015fierul standard de control fiscal, sau Declara\u0163ia informativ\u0103 D406, este o declaratie globala,care cuprinde toate tranzactiile (vanzari, achiztii, plati, incasari etc) si toate elementele (stocuri, produse, disponibilitati, imobilizari, etc) utilizate in activitatea economica a unei entitiati.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pentru cine NU este obligatoriu SAF-T &#8211; Declara\u021bia 406<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Conform ordinului pre\u015fedintelui ANAF nr. 1783 din 04.11.2021<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Urm\u0103toarele categorii de contribuabili NU au obliga\u0163ia de depunere a fi\u015fierului standard de control fiscal (SAF-T):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a) persoanele fizice autorizate (PFA);<\/li>\n\n\n\n<li>b) \u00eentreprinderile individuale (II);<\/li>\n\n\n\n<li>c) \u00eentreprinderile familiale (IF);<\/li>\n\n\n\n<li>d) persoanele fizice care desf\u0103\u015foar\u0103 activit\u0103\u0163i cu scop lucrativ (PFL);<\/li>\n\n\n\n<li>e) asocia\u0163iile familiale (ASF);<\/li>\n\n\n\n<li>f) societ\u0103\u0163ile profesionale de avoca\u0163i cu r\u0103spundere limitat\u0103 (SPAR) \u015fi cabinetele individuale de avocat;<\/li>\n\n\n\n<li>g) societ\u0103\u0163ile profesionale notariale \u015fi birourile individuale notariale;<\/li>\n\n\n\n<li>h) cabinetele medicale individuale (CMI);<\/li>\n\n\n\n<li>i) societ\u0103\u0163ile profesionale de practicieni \u00een insolven\u0163\u0103 (SPI);<\/li>\n\n\n\n<li>j) \u00eentreprinderile profesionale unipersonale cu r\u0103spundere limitat\u0103 (URL);<\/li>\n\n\n\n<li>k) institu\u0163iile publice (PUB), indiferent de sursa lor de finan\u0163are sau de categoria de contribuabili la care sunt \u00eencadrate;<\/li>\n\n\n\n<li>l) autorit\u0103\u0163ile administrative, indiferent de sursa lor de finan\u0163are;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Important! <\/strong>Nu conteaz\u0103 daca entitatea de mai sus este platitoate sau neplatitoare de TVA, aceasta nu depune declaratia 406 &#8211; SAF-T.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pentru cine este obligatoriu SAF-T &#8211; Declara\u021bia 406<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 406 este obligatorie pentru contribuabilii care conduc contabilitate in partida dubl\u0103, conform urm\u0103torului calendar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>contribuabili mari de la data de 1 ianuarie 2022<\/li>\n\n\n\n<li>contribuabili mijlocii de la data de 1 ianuarie 2023<\/li>\n\n\n\n<li>contribuabili mici de la data de 1 ianuarie 2025 <\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Prin urmare, de la 1 ianuarie 2025, societ\u0103\u021bile comerciale  care conduc contabilitate in partid\u0103 dubl\u0103, pl\u0103titoare sau nepl\u0103titoare de TVA, depun declara\u021bia SAF-T.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>SAF-T = Standard Audit File for Taxation = Fisierul Standard de Audit pentru Taxe Declaratia SAF-T, sau Declara\u0163ia informativ\u0103 privind fi\u015fierul standard de control fiscal, sau Declara\u0163ia informativ\u0103 D406, este o declaratie globala,care cuprinde toate tranzactiile (vanzari, achiztii, plati, incasari etc) si toate elementele (stocuri, produse, disponibilitati, imobilizari, etc) utilizate in activitatea economica a unei [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":138868,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416],"tags":[454],"class_list":["post-138823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitate-srl","tag-saf-t"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138823","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=138823"}],"version-history":[{"count":6,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138823\/revisions"}],"predecessor-version":[{"id":139018,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138823\/revisions\/139018"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/138868"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=138823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=138823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=138823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}