{"id":139980,"date":"2025-02-28T21:17:00","date_gmt":"2025-02-28T21:17:00","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=139980"},"modified":"2026-09-25T12:02:05","modified_gmt":"2026-09-25T12:02:05","slug":"introducere-in-contabilitatea-in-partida-simpla","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/introducere-in-contabilitatea-in-partida-simpla\/","title":{"rendered":"Introducere \u00een contabilitatea \u00een partid\u0103 simpl\u0103"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#ce-este\">Ce este contabilitatea \u00een partid\u0103 simpl\u0103<\/a><\/li><li><a href=\"#cine-tine\">Cine \u021bine contabilitate \u00een partid\u0103 simpl\u0103<\/a><\/li><li><a href=\"#registrele\">Harta registrelor<\/a><\/li><li><a href=\"#documente-justificative\">Documentele justificative<\/a><\/li><li><a href=\"#reguli-de-completare\">Reguli de completare \u0219i de corectare<\/a><\/li><li><a href=\"#reguli-practice\">Reguli practice pentru o eviden\u021b\u0103 curat\u0103<\/a><\/li><li><a href=\"#in-contapp\">Partida simpl\u0103 \u00een ContApp<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai un PFA, o \u00eentreprindere individual\u0103, o \u00eentreprindere familial\u0103 sau exerci\u021bi o profesie liberal\u0103 \u00een sistem real, \u021bii contabilitate \u00een partid\u0103 simpl\u0103. E o contabilitate de \u00eencas\u0103ri \u0219i pl\u0103\u021bi: \u00eenregistrezi banii care intr\u0103 \u0219i ies, la data la care se mi\u0219c\u0103, pe baza unor documente justificative. Articolul acesta e intrarea \u00een capitol: ce \u00eenseamn\u0103 partida simpl\u0103, cine o \u021bine, ce registre folose\u0219ti \u0219i regulile care se aplic\u0103 tuturor documentelor, cu trimiteri spre ghidul detaliat pentru fiecare registru.<\/p>\n\n\n\n<h2 id=\"ce-este\" class=\"wp-block-heading\">Ce este contabilitatea \u00een partid\u0103 simpl\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Regula general\u0103 de impunere pentru veniturile din activit\u0103\u021bi independente este <strong>sistemul real<\/strong>: venitul net se calculeaz\u0103 ca diferen\u021b\u0103 \u00eentre venitul brut \u00eencasat \u0219i cheltuielile deductibile pl\u0103tite \u00een scopul realiz\u0103rii de venituri, pe baza datelor din contabilitate. Contabilitatea care produce aceste date este partida simpl\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Partida simpl\u0103 este reglementat\u0103 de <strong>OMFP nr. 170\/2015<\/strong>, aplicabil de la 1 martie 2015 persoanelor fizice autorizate, \u00eentreprinderilor individuale \u0219i familiale \u0219i profesiilor liberale. Defini\u021bia din ordin:<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\u201eContabilitatea \u00een partid\u0103 simpl\u0103 reprezint\u0103 ansamblul registrelor \u0219i documentelor financiar-contabile, legal reglementate, care servesc la eviden\u021bierea \u00een contabilitate, \u00een mod cronologic \u0219i sistematic, a opera\u021biunilor economico-financiare consemnate \u00een documentele justificative.\u201d \u2014 OMFP nr. 170\/2015<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Diferen\u021ba esen\u021bial\u0103 fa\u021b\u0103 de o firm\u0103: un PFA \u00eenregistreaz\u0103 o opera\u021biune <strong>numai c\u00e2nd \u00eencaseaz\u0103 sau pl\u0103te\u0219te<\/strong>, nu la data facturii. O factur\u0103 emis\u0103 \u0219i ne\u00eencasat\u0103 p\u00e2n\u0103 la 31 decembrie nu e venit al anului; o factur\u0103 primit\u0103 \u0219i nepl\u0103tit\u0103 nu e cheltuial\u0103. Se \u00eenregistreaz\u0103 doar sumele efectiv \u00eencasate \u0219i pl\u0103tite \u00een anul calendaristic.<\/p>\n\n\n\n<h2 id=\"cine-tine\" class=\"wp-block-heading\">Cine \u021bine contabilitate \u00een partid\u0103 simpl\u0103<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Situa\u021bia<\/th><th>Ce eviden\u021b\u0103 \u021bii<\/th><\/tr><\/thead><tbody><tr><td>Sistem real (PFA, \u00ceI, \u00ceF, profesii liberale)<\/td><td>contabilitate \u00een partid\u0103 simpl\u0103: registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi, registrul-inventar \u0219i registrul de eviden\u021b\u0103 fiscal\u0103<\/td><\/tr><tr><td>Norm\u0103 de venit<\/td><td>nu ai obliga\u021bia s\u0103 \u021bii partid\u0103 simpl\u0103. Completezi doar partea de venituri din registrul de eviden\u021b\u0103 fiscal\u0103; registrul-jurnal e op\u021bional<\/td><\/tr><tr><td>Pl\u0103titor de TVA, \u00een oricare dintre sisteme<\/td><td>\u00een plus, jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Profesiile liberale nu pot fi impozitate la norm\u0103 de venit, deci \u021bin \u00eentotdeauna partid\u0103 simpl\u0103. Dac\u0103 activitatea ta e pe lista normelor, compar\u0103 cele dou\u0103 sisteme \u00een articolul <a href=\"https:\/\/contapp.ro\/blog\/norma-de-venit-sau-sistem-real\/\" data-type=\"post\" data-id=\"128918\">norm\u0103 de venit sau sistem real<\/a>, iar eviden\u021ba la norm\u0103 e explicat\u0103 \u00een <a href=\"https:\/\/contapp.ro\/blog\/contabilitate-norme-de-venit\/\" data-type=\"post\" data-id=\"139984\">eviden\u021ba veniturilor la norma de venit<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Chiar dac\u0103 e\u0219ti la norm\u0103, merit\u0103 s\u0103 urm\u0103re\u0219ti \u00eencas\u0103rile: din ele afli dac\u0103 dep\u0103\u0219e\u0219ti plafonul de scutire de TVA, de 395.000 lei, sau plafonul de 25.000 de euro de la care treci obligatoriu la sistem real din anul urm\u0103tor.<\/p>\n\n\n\n<h2 id=\"registrele\" class=\"wp-block-heading\">Harta registrelor<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Fiecare registru are un ghid propriu, cu exemple de completare:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Registru<\/th><th>La ce serve\u0219te<\/th><th>Ghid<\/th><\/tr><\/thead><tbody><tr><td>Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi (cod 14-1-1\/b)<\/td><td>\u00eenregistrarea cronologic\u0103 a tuturor \u00eencas\u0103rilor \u0219i pl\u0103\u021bilor, \u00een numerar \u0219i prin banc\u0103; se totalizeaz\u0103 lunar. Se \u021bine un singur registru pentru toat\u0103 activitatea<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/contabilitate-in-sistem-real\/\" data-type=\"post\" data-id=\"139982\">Registrul-jurnal (RJIP)<\/a><\/td><\/tr><tr><td>Registrul de eviden\u021b\u0103 fiscal\u0103<\/td><td>calculul venitului net anual: veniturile \u0219i doar cheltuielile deductibile<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/completare-registrul-de-evidenta-fiscala\/\" data-type=\"post\" data-id=\"129019\">Registrul de eviden\u021b\u0103 fiscal\u0103 (REF)<\/a><\/td><\/tr><tr><td>Registrul-inventar (cod 14-1-2\/b)<\/td><td>elementele de activ \u0219i de datorii inventariate, la \u00eenceputul activit\u0103\u021bii, la sf\u00e2r\u0219itul anului \u0219i la \u00eencetare<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/inventarul-patrimoniului-la-pfa-si-profesiile-liberale\/\" data-type=\"post\" data-id=\"129182\">Inventarul \u0219i Registrul-inventar<\/a><\/td><\/tr><tr><td>Jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri<\/td><td>eviden\u021ba facturilor pentru TVA, la pl\u0103titorii de TVA<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/intocmire-jurnale-de-vanzari-si-de-cumparari\/\" data-type=\"post\" data-id=\"129209\">Jurnalele de v\u00e2nz\u0103ri \u0219i de cump\u0103r\u0103ri<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Compara\u021bia complet\u0103, cu cine \u021bine fiecare registru \u0219i cum difer\u0103 completarea, e \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/registre-obligatorii-in-contabilitatea-pfa-diferente-de-completare\/\" data-type=\"post\" data-id=\"129323\">registrele obligatorii la PFA<\/a>. Registrele se folosesc strict pentru destina\u021bia lor \u0219i se completeaz\u0103 ordonat, astfel \u00eenc\u00e2t s\u0103 permit\u0103 oric\u00e2nd identificarea \u0219i controlul opera\u021biunilor.<\/p>\n\n\n\n<h2 id=\"documente-justificative\" class=\"wp-block-heading\">Documentele justificative<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Orice opera\u021biune se consemneaz\u0103, \u00een momentul efectu\u0103rii ei, \u00eentr-un document care devine astfel document justificativ. Documentele angajeaz\u0103 r\u0103spunderea celor care le-au \u00eentocmit. Potrivit OMFP nr. 170\/2015, un document justificativ cuprinde:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>denumirea documentului;<\/li>\n\n\n\n<li>numele sau denumirea \u0219i adresa celui care \u00eel \u00eentocme\u0219te;<\/li>\n\n\n\n<li>num\u0103rul \u0219i data \u00eentocmirii;<\/li>\n\n\n\n<li>codul de \u00eenregistrare fiscal\u0103, c\u00e2nd e cazul;<\/li>\n\n\n\n<li>p\u0103r\u021bile care particip\u0103 la opera\u021biune, c\u00e2nd e cazul;<\/li>\n\n\n\n<li>con\u021binutul opera\u021biunii \u0219i, c\u00e2nd e necesar, temeiul legal;<\/li>\n\n\n\n<li>datele cantitative \u0219i valorice;<\/li>\n\n\n\n<li>numele, prenumele \u0219i semn\u0103tura celui care l-a \u00eentocmit, dup\u0103 caz;<\/li>\n\n\n\n<li>alte elemente care asigur\u0103 consemnarea complet\u0103 a opera\u021biunii.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 folose\u0219ti cas\u0103 de marcat, \u00eencas\u0103rile zilnice se \u00eenregistreaz\u0103 pe baza raportului fiscal de \u00eenchidere zilnic\u0103. Documentele pierdute, sustrase sau distruse se reconstituie potrivit normelor privind documentele financiar-contabile (OMFP nr. 2634\/2015).<\/p>\n\n\n\n<h2 id=\"reguli-de-completare\" class=\"wp-block-heading\">Reguli de completare \u0219i de corectare<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>contabilitatea se \u021bine \u00een limba rom\u00e2n\u0103 \u0219i \u00een lei;<\/li>\n\n\n\n<li>nu sunt admise \u0219ters\u0103turi, modific\u0103ri sau spa\u021bii libere \u00eentre opera\u021biuni \u0219i nici file lips\u0103;<\/li>\n\n\n\n<li>o eroare se corecteaz\u0103 t\u0103ind cu o linie textul sau cifra gre\u0219it\u0103, astfel \u00eenc\u00e2t s\u0103 r\u0103m\u00e2n\u0103 lizibil\u0103, \u0219i scriind deasupra valoarea corect\u0103. Corectura se face pe toate exemplarele \u0219i se confirm\u0103 prin semn\u0103tura celui care a corectat, cu data corect\u0103rii;<\/li>\n\n\n\n<li>documentele care nu admit corecturi, cum sunt cele pentru numerar, se anuleaz\u0103 dac\u0103 au fost \u00eentocmite gre\u0219it \u0219i se p\u0103streaz\u0103 \u00een carnet;<\/li>\n\n\n\n<li>opera\u021biunile \u00een valut\u0103 se \u00eenregistreaz\u0103 \u00een lei, la cursul BNR din ultima zi bancar\u0103 anterioar\u0103 opera\u021biunii, cu suma \u00een valut\u0103 la explica\u021bii \u2014 detaliile \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/cum-inregistram-diferentele-de-curs-valutar\/\" data-type=\"post\" data-id=\"129290\">\u00eencas\u0103rile \u0219i pl\u0103\u021bile \u00een valut\u0103<\/a>;<\/li>\n\n\n\n<li>bunurile se \u00eenregistreaz\u0103 la valoarea de intrare: cost de achizi\u021bie, cost de produc\u021bie sau pre\u021bul pie\u021bei, pe baza documentelor care le atest\u0103 dob\u00e2ndirea.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Registrele \u0219i documentele pot fi completate \u0219i p\u0103strate numai \u00een format electronic, cu condi\u021bia s\u0103 le po\u021bi lista la cererea organelor de control. C\u00e2t timp le p\u0103strezi afli din articolul despre <a href=\"https:\/\/contapp.ro\/blog\/documente-contabile-pfa\/\" data-type=\"post\" data-id=\"128855\">arhivarea documentelor contabile<\/a>.<\/p>\n\n\n\n<h2 id=\"reguli-practice\" class=\"wp-block-heading\">Reguli practice pentru o eviden\u021b\u0103 curat\u0103<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Folose\u0219te un cont bancar dedicat activit\u0103\u021bii<\/strong>, separat de cel personal, \u0219i f\u0103 cheltuielile personale din contul personal.<\/li>\n\n\n\n<li><strong>Banii pe care \u00eei mu\u021bi \u00een contul personal<\/strong> se trec \u00een registrul-jurnal ca pl\u0103\u021bi nedeductibile, adic\u0103 utilizare a venitului net. A\u0219a soldul din registru r\u0103m\u00e2ne egal cu cel din extras. Detaliile sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/utilizarea-venitului-net-la-pfa-si-profesii-liberale\/\" data-type=\"post\" data-id=\"129168\">utilizarea venitului net<\/a>, iar banii pu\u0219i de tine \u00een activitate, \u00een <a href=\"https:\/\/contapp.ro\/blog\/aportul-in-numerar-la-activitatile-independente\/\" data-type=\"post\" data-id=\"128956\">aportul \u00een numerar sau \u00een banc\u0103<\/a>.<\/li>\n\n\n\n<li><strong>Nu face pl\u0103\u021bi sau \u00eencas\u0103ri f\u0103r\u0103 documente justificative:<\/strong> facturi, contracte, borderouri de achizi\u021bie, state de salarii. Documentele justificative ne\u00eentocmite sau ne\u00eenregistrate se sanc\u021bioneaz\u0103 cu amend\u0103 de la 300 la 4.000 lei, potrivit Legii contabilit\u0103\u021bii nr. 82\/1991.<\/li>\n\n\n\n<li><strong>Nu orice plat\u0103 e cheltuial\u0103 deductibil\u0103.<\/strong> Cheltuiala trebuie f\u0103cut\u0103 pentru a ob\u021bine venituri din activitate. Cheltuielile \u00eenregistrate gre\u0219it ca deductibile se anuleaz\u0103 la control, cu impozit, contribu\u021bii \u0219i accesorii suplimentare. Regulile sunt \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/lista-de-cheltuieli-deductibile-pfa\/\" data-type=\"post\" data-id=\"138223\">cheltuielile deductibile \u0219i nedeductibile<\/a>.<\/li>\n\n\n\n<li><strong>P\u0103streaz\u0103 documentul potrivit pentru fiecare plat\u0103:<\/strong> bonul fiscal pentru pl\u0103\u021bile mici, factura pe numele activit\u0103\u021bii pentru achizi\u021biile mai mari; la pl\u0103\u021bile cu cardul sau prin banc\u0103, extrasul se completeaz\u0103 cu bonul sau factura.<\/li>\n\n\n\n<li><strong>Arhiveaz\u0103 ordonat:<\/strong> documentele pe h\u00e2rtie \u00een dosare, cronologic; cele digitale electronic, gata de listat.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai stocuri, cite\u0219te \u0219i ghidul despre <a href=\"https:\/\/contapp.ro\/blog\/gestiunea-stocurilor-la-pfa\/\" data-type=\"post\" data-id=\"139994\">gestiunea stocurilor la PFA<\/a>.<\/p>\n\n\n\n<h2 id=\"in-contapp\" class=\"wp-block-heading\">Partida simpl\u0103 \u00een ContApp<\/h2>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-container-core-group-is-layout-fdd52c5e wp-block-group-is-layout-constrained\" style=\"background-color:#d9ead3;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>\u00cen ContApp<\/strong> registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi, registrul de eviden\u021b\u0103 fiscal\u0103 \u0219i jurnalele se completeaz\u0103 automat, din facturi \u0219i din extrasul bancar. Vezi oric\u00e2nd venitul net al anului \u0219i expor\u021bi registrele gata de listat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vezi cum func\u021bioneaz\u0103 <a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/?ref=blog-partida-simpla\">programul de contabilitate ContApp<\/a>.<\/p>\n<\/div>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Cine \u021bine contabilitate \u00een partid\u0103 simpl\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">PFA-urile, \u00eentreprinderile individuale \u0219i familiale \u0219i profesiile liberale impozitate \u00een sistem real. La norm\u0103 de venit nu exist\u0103 aceast\u0103 obliga\u021bie: se completeaz\u0103 doar partea de venituri din registrul de eviden\u021b\u0103 fiscal\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ce registre sunt obligatorii \u00een partid\u0103 simpl\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi, registrul-inventar \u0219i registrul de eviden\u021b\u0103 fiscal\u0103. Pl\u0103titorii de TVA \u021bin \u00een plus jurnalul de v\u00e2nz\u0103ri \u0219i jurnalul de cump\u0103r\u0103ri.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00cenregistrez factura la data emiterii sau la data \u00eencas\u0103rii?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">La data \u00eencas\u0103rii sau a pl\u0103\u021bii. \u00cen partid\u0103 simpl\u0103 se \u00eenregistreaz\u0103 doar sumele efectiv \u00eencasate \u0219i pl\u0103tite \u00een anul calendaristic, nu facturile.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pot \u021bine registrele doar \u00een format electronic?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da. Registrele \u0219i documentele pot fi completate \u0219i p\u0103strate electronic, cu condi\u021bia s\u0103 poat\u0103 fi listate la cererea organelor de control.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Cum corectez o gre\u0219eal\u0103 \u00eentr-un document?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Tai cu o linie textul sau cifra gre\u0219it\u0103, astfel \u00eenc\u00e2t s\u0103 r\u0103m\u00e2n\u0103 lizibil\u0103, \u0219i scrii deasupra valoarea corect\u0103, pe toate exemplarele, cu semn\u0103tura \u0219i data corect\u0103rii. Documentele pentru numerar nu admit corecturi: se anuleaz\u0103 \u0219i se p\u0103streaz\u0103.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce \u00eenseamn\u0103 contabilitatea \u00een partid\u0103 simpl\u0103 pentru PFA, \u00ceI \u0219i profesii liberale: cine o \u021bine, ce registre folose\u0219ti, ce trebuie s\u0103 con\u021bin\u0103 un document justificativ \u0219i regulile practice pentru o eviden\u021b\u0103 curat\u0103.<\/p>\n","protected":false},"author":2,"featured_media":141134,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474,1],"tags":[],"class_list":["post-139980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","category-taxe-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139980","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=139980"}],"version-history":[{"count":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139980\/revisions"}],"predecessor-version":[{"id":143148,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139980\/revisions\/143148"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141134"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=139980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=139980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=139980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}