{"id":139994,"date":"2025-01-28T21:53:06","date_gmt":"2025-01-28T21:53:06","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=139994"},"modified":"2026-09-25T11:43:21","modified_gmt":"2026-09-25T11:43:21","slug":"gestiunea-stocurilor-la-pfa","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/gestiunea-stocurilor-la-pfa\/","title":{"rendered":"Gestiunea stocurilor la PFA"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#reguli-generale\">Regula de baz\u0103: orice bun de\u021binut se \u00eenregistreaz\u0103<\/a><\/li><li><a href=\"#clasificare\">Clasificarea stocurilor<\/a><\/li><li><a href=\"#evaluare-intrare\">Evaluarea stocurilor la intrare<\/a><\/li><li><a href=\"#evaluare-iesire\">Evaluarea stocurilor la ie\u0219ire<\/a><\/li><li><a href=\"#metode-gestiune\">Cum \u021bii gestiunea: global-valoric sau cantitativ-valoric<\/a><ul><li><a href=\"#global-valorica\">Metoda global-valoric\u0103<\/a><\/li><li><a href=\"#cantitativ-valorica\">Metoda cantitativ-valoric\u0103<\/a><\/li><\/ul><\/li><li><a href=\"#cheltuiala-cu-marfa\">Cheltuiala deductibil\u0103 cu marfa \u00een partid\u0103 simpl\u0103<\/a><ul><li><a href=\"#perisabilitati\">Perisabilit\u0103\u021bile \u0219i pierderile<\/a><\/li><\/ul><\/li><li><a href=\"#formulare\">Formularele folosite \u00een gestiunea stocurilor<\/a><ul><li><a href=\"#nir\">Nota de recep\u021bie \u0219i constatare de diferen\u021be (NIR)<\/a><\/li><li><a href=\"#bon-de-consum\">Bonul de consum<\/a><\/li><li><a href=\"#fisa-de-magazie\">Fi\u0219a de magazie<\/a><\/li><li><a href=\"#raport-de-gestiune\">Raportul de gestiune<\/a><\/li><\/ul><\/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 vinzi m\u0103rfuri, produci ceva sau folose\u0219ti materiale \u00een activitate, ai stocuri, iar stocurile trebuie urm\u0103rite: ce intr\u0103, ce iese \u0219i ce r\u0103m\u00e2ne. Mai jos vezi cum se clasific\u0103 stocurile, cum le evaluezi la intrare \u0219i la ie\u0219ire, ce metod\u0103 de gestiune alegi, cum stabile\u0219ti cheltuiala deductibil\u0103 cu marfa \u00een partid\u0103 simpl\u0103 \u0219i ce formulare folose\u0219ti.<\/p>\n\n\n\n<h2 id=\"reguli-generale\" class=\"wp-block-heading\">Regula de baz\u0103: orice bun de\u021binut se \u00eenregistreaz\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">De\u021binerea de bunuri sau efectuarea de opera\u021biuni f\u0103r\u0103 \u00eenregistrare \u00een contabilitate este interzis\u0103. Pentru stocuri, asta \u00eenseamn\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>toate bunurile intrate se recep\u021bioneaz\u0103 \u0219i se \u00eenregistreaz\u0103 la locul de depozitare. Bunurile primite \u00een custodie, \u00een consigna\u021bie sau spre prelucrare se \u00eenregistreaz\u0103 distinct;<\/li>\n\n\n\n<li>bunurile sosite f\u0103r\u0103 factur\u0103, dar care sunt sigur ale tale, se \u00eenregistreaz\u0103 ca intr\u0103ri pe baza recep\u021biei \u0219i a documentelor \u00eenso\u021bitoare;<\/li>\n\n\n\n<li>bunurile livrate, dar nefacturate, se \u00eenregistreaz\u0103 ca ie\u0219iri pe baza documentelor care confirm\u0103 livrarea; bunurile facturate \u0219i nelivrate se eviden\u021biaz\u0103 distinct;<\/li>\n\n\n\n<li>bunurile cump\u0103rate sau v\u00e2ndute cu clauze privind dreptul de proprietate se \u00eenregistreaz\u0103 potrivit contractelor.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"clasificare\" class=\"wp-block-heading\">Clasificarea stocurilor<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>materii prime<\/strong> \u2014 intr\u0103 direct \u00een produsul finit, integral sau par\u021bial;<\/li>\n\n\n\n<li><strong>materiale consumabile<\/strong> \u2014 materiale auxiliare, combustibili, ambalaje, semin\u021be, furaje \u0219i altele care ajut\u0103 la fabrica\u021bie f\u0103r\u0103 s\u0103 se reg\u0103seasc\u0103 \u00een produs;<\/li>\n\n\n\n<li><strong>obiecte de inventar<\/strong> \u2014 bunuri care nu \u00eendeplinesc condi\u021biile de valoare sau de durat\u0103 pentru a fi mijloace fixe: de la 1 ianuarie 2026, au valoarea de intrare mai mic\u0103 de 5.000 lei. Exemple: echipament de lucru, scule, dispozitive, aparate de m\u0103sur\u0103;<\/li>\n\n\n\n<li><strong>produse<\/strong> \u2014 semifabricate, produse finite \u0219i produse reziduale (rebuturi, de\u0219euri, materiale recuperabile);<\/li>\n\n\n\n<li><strong>animale \u0219i p\u0103s\u0103ri<\/strong> crescute pentru reproduc\u021bie, \u00eengr\u0103\u0219are sau produc\u021bie, inclusiv coloniile de albine;<\/li>\n\n\n\n<li><strong>m\u0103rfuri<\/strong> \u2014 bunuri cump\u0103rate pentru rev\u00e2nzare;<\/li>\n\n\n\n<li><strong>ambalaje<\/strong> refolosibile, care pot sta temporar la ter\u021bi cu obliga\u021bia restituirii;<\/li>\n\n\n\n<li><strong>produc\u021bia \u00een curs de execu\u021bie<\/strong> \u2014 produse, lucr\u0103ri sau servicii neterminate.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"evaluare-intrare\" class=\"wp-block-heading\">Evaluarea stocurilor la intrare<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La intrare, stocurile se evalueaz\u0103 la cost istoric:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>costul de achizi\u021bie<\/strong>, pentru bunurile cump\u0103rate: pre\u021bul de cump\u0103rare (cu TVA dac\u0103 e\u0219ti nepl\u0103titor de TVA, f\u0103r\u0103 TVA dac\u0103 e\u0219ti pl\u0103titor), taxele vamale \u0219i cheltuielile accesorii p\u00e2n\u0103 la intrarea \u00een gestiune \u2014 transport, comisioane, asigurare, manipulare. Nu intr\u0103 \u00een cost dob\u00e2nzile pentru finan\u021barea stocurilor \u0219i nici reducerile pentru plata \u00eenainte de scaden\u021b\u0103;<\/li>\n\n\n\n<li><strong>costul de produc\u021bie<\/strong>, pentru bunurile fabricate: materialele consumate plus cheltuielile de fabrica\u021bie.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La fiecare intrare \u00eentocme\u0219ti <strong>nota de recep\u021bie \u0219i constatare de diferen\u021be (NIR)<\/strong>. NIR-ul e obligatoriu oriunde exist\u0103 gestiune de stocuri, indiferent de forma de organizare.<\/p>\n\n\n\n<h2 id=\"evaluare-iesire\" class=\"wp-block-heading\">Evaluarea stocurilor la ie\u0219ire<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La ie\u0219ire, stocurile se scad din gestiune la valoarea de intrare. C\u00e2nd ai cump\u0103rat acela\u0219i bun la pre\u021buri diferite, valoarea de ie\u0219ire se stabile\u0219te printr-una din dou\u0103 metode:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>FIFO<\/strong> (primul intrat, primul ie\u0219it) \u2014 ie\u0219irile se evalueaz\u0103 la pre\u021bul primului lot intrat, iar dup\u0103 epuizarea lui, la pre\u021bul lotului urm\u0103tor, \u00een ordine cronologic\u0103;<\/li>\n\n\n\n<li><strong>costul mediu ponderat<\/strong> \u2014 ie\u0219irile se evalueaz\u0103 la media pre\u021burilor loturilor aflate \u00een stoc.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Recomand\u0103m metoda FIFO, pentru c\u0103 e u\u0219or de urm\u0103rit \u0219i de verificat. Alege o metod\u0103 \u0219i aplic-o consecvent.<\/p>\n\n\n\n<h2 id=\"metode-gestiune\" class=\"wp-block-heading\">Cum \u021bii gestiunea: global-valoric sau cantitativ-valoric<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen practic\u0103 ai de ales \u00eentre o metod\u0103 mai simpl\u0103 \u0219i una mai detaliat\u0103. Dac\u0103 e\u0219ti la norm\u0103 de venit, intr\u0103rile de stocuri nu se trec \u00een registrul de \u00eencas\u0103ri \u0219i pl\u0103\u021bi, dar gestiunea intr\u0103rilor \u0219i ie\u0219irilor o \u021bii, ca s\u0103 \u0219tii \u00een orice moment ce stoc ai.<\/p>\n\n\n\n<h3 id=\"global-valorica\" class=\"wp-block-heading\">Metoda global-valoric\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Eviden\u021ba se \u021bine numai valoric. \u00cen locul fi\u0219elor de magazie folose\u0219ti <strong>raportul de gestiune<\/strong>, \u00een care treci valoric intr\u0103rile \u0219i ie\u0219irile, pe baza documentelor, zilnic sau lunar, dup\u0103 volumul activit\u0103\u021bii, \u0219i stabile\u0219ti soldul.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la intr\u0103ri treci valoarea la pre\u021b de v\u00e2nzare a m\u0103rfii, pe baza NIR-ului \u00eentocmit din factura furnizorului;<\/li>\n\n\n\n<li>la ie\u0219iri treci valoarea cumulat\u0103 pe zi a m\u0103rfii v\u00e2ndute, cu bon de cas\u0103 de marcat sau cu factur\u0103;<\/li>\n\n\n\n<li>pl\u0103\u021bile c\u0103tre furnizori nu se trec \u00een raportul de gestiune, ci \u00een <a href=\"https:\/\/contapp.ro\/blog\/contabilitate-in-sistem-real\/\" data-type=\"post\" data-id=\"139982\">registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi<\/a>, dac\u0103 \u021bii contabilitate \u00een partid\u0103 simpl\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Periodic compari soldul din raportul de gestiune cu stocul real.<\/p>\n\n\n\n<h3 id=\"cantitativ-valorica\" class=\"wp-block-heading\">Metoda cantitativ-valoric\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u021aii eviden\u021ba pe cantit\u0103\u021bi \u0219i valori, la locul de depozitare, pe categorii de bunuri, cu c\u00e2te o fi\u0219\u0103 de magazie pentru fiecare bun. Documentele de intrare \u0219i de ie\u0219ire se trec \u00eent\u00e2i cantitativ \u00een fi\u0219e. F\u0103r\u0103 un program de gestiune care s\u0103 genereze NIR-ul, fi\u0219ele de magazie \u0219i situa\u021bia stocurilor, metoda e greu de aplicat.<\/p>\n\n\n\n<h2 id=\"cheltuiala-cu-marfa\" class=\"wp-block-heading\">Cheltuiala deductibil\u0103 cu marfa \u00een partid\u0103 simpl\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen sistem real, cheltuiala deductibil\u0103 cu marfa este <strong>marfa pl\u0103tit\u0103 furnizorilor \u00een cursul anului<\/strong>, chiar dac\u0103 nu ai v\u00e2ndut-o \u00eenc\u0103. Nu conteaz\u0103 ce ai v\u00e2ndut \u0219i nici ce stoc ai la sf\u00e2r\u0219itul anului.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu<\/strong>, cu cifre ipotetice:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>R\u00e2nd<\/th><th>Element<\/th><th>Valoare<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Marf\u0103 cump\u0103rat\u0103 \u00een cursul anului<\/td><td>126.475 lei<\/td><\/tr><tr><td>2<\/td><td>Pl\u0103\u021bi c\u0103tre furnizori pentru marf\u0103<\/td><td>92.375 lei<\/td><\/tr><tr><td>3<\/td><td>Marf\u0103 v\u00e2ndut\u0103, la pre\u021b de achizi\u021bie<\/td><td>72.800 lei<\/td><\/tr><tr><td>4<\/td><td>Stoc de marf\u0103 la 31 decembrie (r\u00e2ndul 1 \u2212 r\u00e2ndul 3)<\/td><td>53.675 lei<\/td><\/tr><tr><td><\/td><td><strong>Cheltuial\u0103 deductibil\u0103 cu marfa<\/strong><\/td><td><strong>92.375 lei<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\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\">Codul fiscal, art. 68 alin. (4): condi\u021biile generale pe care trebuie s\u0103 le \u00eendeplineasc\u0103 cheltuielile pentru a putea fi deduse sunt, \u00eentre altele, \u201eb) s\u0103 fie cuprinse \u00een cheltuielile exerci\u021biului financiar al anului \u00een cursul c\u0103ruia au fost pl\u0103tite\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Celelalte condi\u021bii de deductibilitate 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>. Stocul de la sf\u00e2r\u0219itul anului se trece \u00een <a href=\"https:\/\/contapp.ro\/blog\/inventarul-patrimoniului-la-pfa-si-profesiile-liberale\/\" data-type=\"post\" data-id=\"129182\">Registrul-inventar<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen <a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/?ref=blog-stocuri\">programul de contabilitate ContApp<\/a> pl\u0103\u021bile c\u0103tre furnizori intr\u0103 \u00een registrul de \u00eencas\u0103ri \u0219i pl\u0103\u021bi la data pl\u0103\u021bii, iar registrul de eviden\u021b\u0103 fiscal\u0103 se completeaz\u0103 automat.<\/p>\n\n\n\n<div id=\"conta-2073194493\" 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 id=\"perisabilitati\" class=\"wp-block-heading\">Perisabilit\u0103\u021bile \u0219i pierderile<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Sc\u0103z\u0103mintele, perisabilit\u0103\u021bile \u0219i pierderile din manipulare sau depozitare sunt deductibile doar \u00een limitele stabilite de lege, diferite pe tipuri de produse. Limitele sunt \u00een HG nr. 831\/2004, <a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/stocuri\/Norme-privind-limitele-admisibile-de-perisabilitate-la-marfuri.pdf\" target=\"_blank\" rel=\"noopener\">normele privind limitele admisibile de perisabilitate la m\u0103rfuri<\/a>.<\/p>\n\n\n\n<h2 id=\"formulare\" class=\"wp-block-heading\">Formularele folosite \u00een gestiunea stocurilor<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Formularele de mai jos se pot folosi tipizate sau generate dintr-un program de gestiune.<\/p>\n\n\n\n<h3 id=\"nir\" class=\"wp-block-heading\">Nota de recep\u021bie \u0219i constatare de diferen\u021be (NIR)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Modele: <a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/stocuri\/NIR-platitori-TVA.xls\" target=\"_blank\" rel=\"noopener\">NIR pentru pl\u0103titori de TVA<\/a> \u0219i <a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/stocuri\/NIR-ne-platitori-TVA.xls\" target=\"_blank\" rel=\"noopener\">NIR pentru nepl\u0103titori de TVA<\/a>. NIR-ul serve\u0219te ca document de recep\u021bie, de \u00eenc\u0103rcare \u00een gestiune \u0219i de \u00eenregistrare \u00een contabilitate, precum \u0219i ca prob\u0103 pentru diferen\u021bele constatate fa\u021b\u0103 de furnizor sau transportator.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>se \u00eentocme\u0219te \u00een dou\u0103 exemplare, la recep\u021bie; dac\u0103 apar diferen\u021be, \u00een trei exemplare;<\/li>\n\n\n\n<li>dac\u0103 bunurile sosesc \u00een tran\u0219e, \u00eentocme\u0219ti c\u00e2te un NIR pentru fiecare tran\u0219\u0103;<\/li>\n\n\n\n<li>se folose\u0219te ca document distinct de recep\u021bie \u0219i pentru bunurile cump\u0103rate de la persoane fizice, pentru cele sosite f\u0103r\u0103 documente de livrare sau cu diferen\u021be \u0219i pentru m\u0103rfurile din gestiunile \u021binute la pre\u021b de v\u00e2nzare.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"bon-de-consum\" class=\"wp-block-heading\">Bonul de consum<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/stocuri\/Bon-de-consum.xls\" target=\"_blank\" rel=\"noopener\">Bonul de consum<\/a> este documentul prin care eliberezi din magazie materiale pentru consum \u0219i le scazi din gestiune. Se \u00eentocme\u0219te \u00een dou\u0103 exemplare, sau \u00eentr-unul singur dac\u0103 \u00eel generezi cu un program informatic.<\/p>\n\n\n\n<h3 id=\"fisa-de-magazie\" class=\"wp-block-heading\">Fi\u0219a de magazie<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/stocuri\/Fisa-de-magazie.xls\" target=\"_blank\" rel=\"noopener\">Fi\u0219a de magazie<\/a> se folose\u0219te la gestiunea cantitativ-valoric\u0103: c\u00e2te o fi\u0219\u0103 pentru fiecare fel de material, completat\u0103 document cu document, cu stocul stabilit cel pu\u021bin zilnic. Bunurile primite de la ter\u021bi se \u021bin pe fi\u0219e separate.<\/p>\n\n\n\n<h3 id=\"raport-de-gestiune\" class=\"wp-block-heading\">Raportul de gestiune<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/stocuri\/Raport-de-Gestiune.xls\" target=\"_blank\" rel=\"noopener\">Raportul de gestiune<\/a> se folose\u0219te la gestiunea global-valoric\u0103, pentru fiecare gestiune, zilnic sau lunar, dup\u0103 volumul activit\u0103\u021bii. \u00cen el treci, la pre\u021b de v\u00e2nzare, intr\u0103rile \u0219i ie\u0219irile de m\u0103rfuri \u0219i ambalaje, inclusiv modific\u0103rile de pre\u021b, transferurile \u00eentre gestiuni \u0219i m\u0103rfurile degradate scoase din gestiune. Se \u00eentocme\u0219te pe baza NIR-urilor, a rapoartelor casei de marcat \u0219i a proceselor-verbale de sc\u0103dere din gestiune.<\/p>\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\">Ce metode de evaluare folosesc la ie\u0219irea stocurilor?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">FIFO (primul intrat, primul ie\u0219it) sau costul mediu ponderat. Recomand\u0103m FIFO, pentru c\u0103 e u\u0219or de urm\u0103rit. Alege o metod\u0103 \u0219i aplic-o consecvent.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Marfa cump\u0103rat\u0103 \u0219i nev\u00e2ndut\u0103 este cheltuial\u0103 deductibil\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da, \u00een sistem real, dac\u0103 ai pl\u0103tit-o furnizorului \u00een cursul anului. Cheltuiala deductibil\u0103 cu marfa este marfa pl\u0103tit\u0103, nu marfa v\u00e2ndut\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Este obligatoriu NIR-ul la PFA?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da. Nota de recep\u021bie \u0219i constatare de diferen\u021be e obligatorie oriunde exist\u0103 gestiune de stocuri, indiferent de forma de organizare.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ce \u00eenseamn\u0103 obiect de inventar \u00een 2026?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Un bun care nu \u00eendepline\u0219te condi\u021biile de valoare sau de durat\u0103 pentru a fi mijloc fix. De la 1 ianuarie 2026, obiectele de inventar au valoarea de intrare mai mic\u0103 de 5.000 lei.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u021ain gestiunea stocurilor dac\u0103 sunt la norm\u0103 de venit?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da. Intr\u0103rile de stocuri nu se trec \u00een registrul de \u00eencas\u0103ri \u0219i pl\u0103\u021bi, dar \u021bii gestiunea intr\u0103rilor \u0219i ie\u0219irilor, ca s\u0103 \u0219tii \u00een orice moment ce stoc ai.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gestiunea stocurilor la PFA: clasificarea stocurilor, evaluarea la intrare \u0219i la ie\u0219ire (FIFO sau cost mediu ponderat), metoda global-valoric\u0103 \u0219i cantitativ-valoric\u0103, cheltuiala deductibil\u0103 cu marfa \u0219i formularele NIR, bon de consum, fi\u0219\u0103 de magazie, raport de gestiune.<\/p>\n","protected":false},"author":2,"featured_media":143145,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474,1],"tags":[],"class_list":["post-139994","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\/139994","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=139994"}],"version-history":[{"count":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139994\/revisions"}],"predecessor-version":[{"id":143146,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139994\/revisions\/143146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/143145"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=139994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=139994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=139994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}