{"id":139996,"date":"2025-02-28T22:12:14","date_gmt":"2025-02-28T22:12:14","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=139996"},"modified":"2026-09-25T11:59:46","modified_gmt":"2026-09-25T11:59:46","slug":"alte-declaratii-depuse-de-activitatile-independente","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/alte-declaratii-depuse-de-activitatile-independente\/","title":{"rendered":"Declara\u021biile depuse de PFA, pe l\u00e2ng\u0103 Declara\u021bia Unic\u0103: care sunt \u0219i unde g\u0103se\u0219ti detaliile"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#harta-declaratiilor\">Harta declara\u021biilor, pe scurt<\/a><\/li><li><a href=\"#dupa-situatie\">Ce depui, \u00een func\u021bie de situa\u021bia ta<\/a><\/li><li><a href=\"#organul-fiscal\">La ce administra\u021bie fiscal\u0103 depui<\/a><\/li><li><a href=\"#activitate-suspendata\">Dac\u0103 ai activitatea suspendat\u0103<\/a><\/li><li><a href=\"#in-contapp\">Ce declara\u021bii generezi din 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\">Pe l\u00e2ng\u0103 Declara\u021bia Unic\u0103, o activitate independent\u0103 poate avea de depus \u0219i alte formulare: la \u00eenregistrare, c\u00e2nd \u00ee\u0219i schimb\u0103 datele, c\u00e2nd are opera\u021biuni cu TVA sau cu parteneri din alte \u021b\u0103ri, c\u00e2nd re\u021bine impozit la surs\u0103 sau c\u00e2nd are salaria\u021bi. Mai jos ai harta lor, \u00eentr-un singur tabel: cine depune fiecare formular, c\u00e2nd \u0219i \u00een ce articol g\u0103se\u0219ti explica\u021biile complete.<\/p>\n\n\n\n<h2 id=\"harta-declaratiilor\" class=\"wp-block-heading\">Harta declara\u021biilor, pe scurt<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Formular<\/th><th>Cine \u00eel depune<\/th><th>C\u00e2nd<\/th><th>Detalii<\/th><\/tr><\/thead><tbody><tr><td><strong>212<\/strong> \u2014 Declara\u021bia Unic\u0103<\/td><td>orice persoan\u0103 care ob\u021bine venituri din activit\u0103\u021bi independente<\/td><td>anual, p\u00e2n\u0103 pe 25 mai a anului urm\u0103tor<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica\/\" data-type=\"post\" data-id=\"129258\">Declara\u021bia Unic\u0103<\/a><\/td><\/tr><tr><td><strong>700<\/strong> \u2014 \u00eenregistrare fiscal\u0103, men\u021biuni \u0219i radiere (include fostul formular 070)<\/td><td>orice activitate independent\u0103: la \u00eenregistrarea fiscal\u0103 f\u0103cut\u0103 direct la ANAF (de exemplu, profesiile liberale), la orice modificare a datelor \u0219i la radiere<\/td><td>formular digital, se depune electronic prin SPV: 15 zile de la modificare; 30 de zile pentru un punct de lucru<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\" data-type=\"post\" data-id=\"141748\">Declara\u021bia 700<\/a><\/td><\/tr><tr><td><strong>301<\/strong> \u2014 decontul special de TVA<\/td><td>nepl\u0103titorii de TVA cu cod special de TVA, pentru bunurile cump\u0103rate din UE \u0219i serviciile cump\u0103rate din UE sau din afara UE<\/td><td>p\u00e2n\u0103 pe 25 a lunii urm\u0103toare<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\" data-type=\"post\" data-id=\"141677\">Declara\u021bia 301<\/a><\/td><\/tr><tr><td><strong>390<\/strong> \u2014 declara\u021bia recapitulativ\u0103 VIES<\/td><td>cei cu cod de TVA (special sau pl\u0103titori) care au opera\u021biuni intracomunitare<\/td><td>lunar, p\u00e2n\u0103 pe 25 a lunii urm\u0103toare<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\" data-type=\"post\" data-id=\"141685\">Declara\u021bia 390<\/a><\/td><\/tr><tr><td><strong>300<\/strong> \u2014 decontul de TVA<\/td><td>pl\u0103titorii de TVA<\/td><td>lunar sau trimestrial, dup\u0103 perioada fiscal\u0103<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/pfa-platitor-sau-neplatitor-de-tva\/\" data-type=\"post\" data-id=\"128750\">PFA pl\u0103titor sau nepl\u0103titor de TVA<\/a><\/td><\/tr><tr><td><strong>394<\/strong> \u2014 declara\u021bia informativ\u0103<\/td><td>pl\u0103titorii de TVA, pentru livr\u0103rile \u0219i achizi\u021biile de pe teritoriul na\u021bional<\/td><td>periodic, dup\u0103 perioada de raportare<\/td><td>\u2014<\/td><\/tr><tr><td><strong>100<\/strong> \u2014 impozitul re\u021binut la surs\u0103<\/td><td>PFA-urile care re\u021bin impozit, de exemplu la chiria pl\u0103tit\u0103 unei persoane fizice sau la comisionul Uber \u0219i Bolt<\/td><td>dup\u0103 re\u021binere; termenele sunt \u00een articolul dedicat<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/declaratia-100-pentru-impozit-chirii-din-contapp\/\" data-type=\"post\" data-id=\"141630\">Declara\u021bia 100<\/a><\/td><\/tr><tr><td><strong>205<\/strong> \u2014 declara\u021bia informativ\u0103 privind impozitul re\u021binut la surs\u0103<\/td><td>cei care au re\u021binut impozit la surs\u0103 \u00een cursul anului, inclusiv PFA-urile care pl\u0103tesc chirie unei persoane fizice<\/td><td>anual, p\u00e2n\u0103 \u00een ultima zi a lunii februarie, pentru anul anterior<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/contract-de-chirie-cu-retinere-la-sursa\/\" data-type=\"post\" data-id=\"141260\">Contract de chirie cu re\u021binere la surs\u0103<\/a><\/td><\/tr><tr><td><strong>207<\/strong> \u2014 declara\u021bia informativ\u0103 pentru nereziden\u021bi<\/td><td>cei care au pl\u0103tit venituri unor nereziden\u021bi, cu impozit re\u021binut la surs\u0103 sau scutite potrivit conven\u021biilor de evitare a dublei impuneri<\/td><td>anual, p\u00e2n\u0103 \u00een ultima zi a lunii februarie, pentru anul anterior<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/impozitul-pe-venitul-platit-catre-nerezidenti\/\" data-type=\"post\" data-id=\"129286\">Impozitul pe venitul pl\u0103tit c\u0103tre nereziden\u021bi<\/a><\/td><\/tr><tr><td><strong>112<\/strong> \u2014 contribu\u021bii \u0219i impozit pentru salaria\u021bi<\/td><td>cei care au salaria\u021bi<\/td><td>dup\u0103 angajare; detaliile, \u00een articolul dedicat<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/vrei-sa-angajezi-iata-ce-trebuie-sa-faci-si-cat-te-costa\/\" data-type=\"post\" data-id=\"140035\">ce faci c\u00e2nd angajezi<\/a><\/td><\/tr><tr><td><strong>204<\/strong> \u2014 venitul din asocieri<\/td><td>asocierile f\u0103r\u0103 personalitate juridic\u0103, inclusiv \u00eentreprinderile familiale<\/td><td>anual, p\u00e2n\u0103 \u00een ultima zi a lunii februarie, pentru anul anterior<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/declaratia-204\/\" data-type=\"post\" data-id=\"129112\">Declara\u021bia 204<\/a><\/td><\/tr><tr><td><strong>208<\/strong> \u2014 declara\u021bia informativ\u0103 privind transferul propriet\u0103\u021bilor imobiliare<\/td><td>notarii publici, pentru actele de transfer al propriet\u0103\u021bilor imobiliare din patrimoniul personal pe care le autentific\u0103<\/td><td>lunar, p\u00e2n\u0103 pe 25 a lunii urm\u0103toare autentific\u0103rii<\/td><td>\u2014<\/td><\/tr><tr><td><strong>398<\/strong> \u2014 One Stop Shop (OSS)<\/td><td>cei care v\u00e2nd la distan\u021b\u0103 c\u0103tre consumatori din UE peste pragul de 10.000 euro<\/td><td>trimestrial<\/td><td><a href=\"https:\/\/contapp.ro\/blog\/plata-tva-pentru-vanzari-online\/\" data-type=\"post\" data-id=\"129288\">One Stop Shop<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Termenele exacte \u0219i cazurile speciale sunt \u00een articolele dedicate. Calendarul complet, actualizat anual, e pe site-ul ANAF: <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Calendar\/calendar_obligatii_fiscale.htm\" target=\"_blank\" rel=\"noreferrer noopener\">calendarul obliga\u021biilor fiscale<\/a>.<\/p>\n\n\n\n<h2 id=\"dupa-situatie\" class=\"wp-block-heading\">Ce depui, \u00een func\u021bie de situa\u021bia ta<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>PFA nepl\u0103titor de TVA, f\u0103r\u0103 opera\u021biuni cu str\u0103in\u0103tatea \u0219i f\u0103r\u0103 salaria\u021bi<\/strong> \u2014 de regul\u0103 doar Declara\u021bia Unic\u0103, plus Declara\u021bia 700 c\u00e2nd se schimb\u0103 ceva \u00een datele tale;<\/li>\n\n\n\n<li><strong>cumperi servicii din UE sau din afara UE ori bunuri din UE<\/strong> (abonamente software, publicitate online, marf\u0103 de la furnizori din UE) \u2014 ai nevoie de cod special de TVA; urmeaz\u0103 D301 \u0219i, pentru partenerii din UE, D390. Pa\u0219ii sunt \u00een ghidul <a href=\"https:\/\/contapp.ro\/blog\/tva-servicii-ue-non-ue-neplatitori\/\" data-type=\"post\" data-id=\"141813\">TVA la achizi\u021bia de servicii din UE \u0219i din afara UE<\/a>;<\/li>\n\n\n\n<li><strong>vinzi c\u0103tre clien\u021bi din UE sau din afara UE<\/strong> \u2014 vezi <a href=\"https:\/\/contapp.ro\/blog\/tva-vanzari-ue-non-ue-neplatitori\/\" data-type=\"post\" data-id=\"141941\">TVA la v\u00e2nz\u0103rile \u00een UE \u0219i \u00een afara UE<\/a> \u0219i <a href=\"https:\/\/contapp.ro\/blog\/operatiuni-intracomunitare-pfa-ii-si-profesii-liberale\/\" data-type=\"post\" data-id=\"128986\">opera\u021biunile intracomunitare<\/a>;<\/li>\n\n\n\n<li><strong>e\u0219ti pl\u0103titor de TVA<\/strong> \u2014 D300 \u0219i D394, plus D390 dac\u0103 ai opera\u021biuni intracomunitare;<\/li>\n\n\n\n<li><strong>pl\u0103te\u0219ti chirie unei persoane fizice<\/strong> \u2014 D100 pentru impozitul re\u021binut, iar la \u00eenceputul anului urm\u0103tor D205;<\/li>\n\n\n\n<li><strong>lucrezi pe Uber ori Bolt<\/strong> \u2014 D100 pentru impozitul aferent comisionului pl\u0103tit platformei, iar anual D207, pentru c\u0103 platforma e nerezident\u0103;<\/li>\n\n\n\n<li><strong>pl\u0103te\u0219ti venituri unor nereziden\u021bi<\/strong> \u2014 D207, anual, pentru impozitul re\u021binut sau pentru veniturile scutite;<\/li>\n\n\n\n<li><strong>ai salaria\u021bi<\/strong> \u2014 D112.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"organul-fiscal\" class=\"wp-block-heading\">La ce administra\u021bie fiscal\u0103 depui<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021biile le depui online, prin Spa\u021biul Privat Virtual, la organul fiscal competent. Care este acesta \u0219i ce dat\u0103 conteaz\u0103 ca dat\u0103 a depunerii afli din articolul despre <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica-termenul-de-depunere-si-de-plata-organul-fiscal-competent\/\" data-type=\"post\" data-id=\"140023\">termenul de depunere \u0219i organul fiscal competent<\/a>.<\/p>\n\n\n\n<h2 id=\"activitate-suspendata\" class=\"wp-block-heading\">Dac\u0103 ai activitatea suspendat\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru perioada de inactivitate temporar\u0103 \u00eenscris\u0103 la Registrul Comer\u021bului nu ai obliga\u021bia s\u0103 depui declara\u021bii fiscale. Regula vine din OG nr. 11\/2022:<\/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\">\u201eEntit\u0103\u021bile \u00eenregistrate \u00een registrul comer\u021bului, pentru care exist\u0103 \u00eenscrise men\u021biuni privind inactivitatea temporar\u0103, nu au obliga\u021bia depunerii declara\u021biilor fiscale pentru perioada \u00een care se afl\u0103 \u00een inactivitate temporar\u0103, \u00eencep\u00e2nd cu data de 1 a lunii urm\u0103toare \u00eenscrierii men\u021biunii privind inactivitatea temporar\u0103 \u00een registrul comer\u021bului.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Scutirea \u00eenceteaz\u0103 la reluarea activit\u0103\u021bii sau dup\u0103 3 ani de la \u00eenscrierea men\u021biunii de inactivitate temporar\u0103 ori de suspendare a activit\u0103\u021bii.<\/p>\n\n\n\n<h2 id=\"in-contapp\" class=\"wp-block-heading\">Ce declara\u021bii generezi din 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> generezi Declara\u021bia Unic\u0103, Declara\u021bia 301, Declara\u021bia 390, Declara\u021bia 300, Declara\u021bia 394 \u0219i Declara\u021bia 100, direct din facturile, pl\u0103\u021bile \u0219i \u00eencas\u0103rile pe care le ai deja \u00een aplica\u021bie. Nu mai completezi formularele de m\u00e2n\u0103 \u0219i nu mai recopiezi acelea\u0219i cifre \u00een mai multe locuri.<\/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-alte-declaratii\">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\">Ce declara\u021bii depune un PFA nepl\u0103titor de TVA, f\u0103r\u0103 salaria\u021bi?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">De regul\u0103 doar Declara\u021bia Unic\u0103, p\u00e2n\u0103 pe 25 mai a anului urm\u0103tor, \u0219i Declara\u021bia 700 c\u00e2nd se schimb\u0103 datele declarate. Dac\u0103 ai cod special de TVA pentru achizi\u021bii sau v\u00e2nz\u0103ri cu str\u0103in\u0103tatea, se adaug\u0103 D301 \u0219i\/sau D390.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00cen c\u00e2t timp declar o modificare a datelor mele?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Prin Declara\u021bia 700, \u00een 15 zile de la modificare. Pentru \u00eenfiin\u021barea unui punct de lucru termenul este de 30 de zile.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Unde g\u0103sesc toate termenele fiscale?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen calendarul obliga\u021biilor fiscale publicat de ANAF, actualizat \u00een fiecare an, \u0219i \u00een articolele dedicate fiec\u0103rui formular, legate din tabelul de mai sus.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Harta declara\u021biilor pe care le poate depune un PFA, o \u00ceI sau o profesie liberal\u0103, pe l\u00e2ng\u0103 Declara\u021bia Unic\u0103: 700, 301, 390, 300, 394, 100, 205, 207, 112, 204, 208 \u0219i OSS \u2014 cine le depune, c\u00e2nd \u0219i unde g\u0103se\u0219ti explica\u021biile complete.<\/p>\n","protected":false},"author":2,"featured_media":143104,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[620,488,617,618,619],"class_list":["post-139996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","tag-declaratia-112","tag-declaratia-390","tag-declaratii-pfa","tag-formular-070","tag-formular-700"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139996","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=139996"}],"version-history":[{"count":15,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139996\/revisions"}],"predecessor-version":[{"id":143150,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139996\/revisions\/143150"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/143104"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=139996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=139996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=139996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}