{"id":140023,"date":"2025-02-28T17:35:00","date_gmt":"2025-02-28T17:35:00","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=140023"},"modified":"2025-11-26T17:17:59","modified_gmt":"2025-11-26T17:17:59","slug":"declaratia-unica-termenul-de-depunere-si-de-plata-organul-fiscal-competent","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/declaratia-unica-termenul-de-depunere-si-de-plata-organul-fiscal-competent\/","title":{"rendered":"Declaratia unica. Termenul de depunere \u0219i de plat\u0103. Organul fiscal competent."},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Termenul de depunere. Termene de plat\u0103. Organul fiscal competent.<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Termenul de depunere<\/strong><\/h3>\n\n\n\n<p>Pentru veniturile ob\u021binute \u00een 2024, declara\u021bia unic\u0103 se depune p\u00e2n\u0103 la data de 26 Mai 2025, \u0219i se completeaz\u0103 cu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>capitolul 1 din declara\u021bie, cu definitivarea veniturilor ob\u021binute \u00een anul 2024;<\/li>\n\n\n\n<li>capitolul 2 din declara\u021bie, cu asigurarea op\u021bional\u0103 la sanatate pentru 2025 dac\u0103 este cazul.<\/li>\n<\/ul>\n\n\n\n<p>Pentru veniturile ob\u021binute \u00een 2025 acestea nu se mai estimeaz\u0103, se declara doar ca venituri realizate dup\u0103 \u00eencheierea anului fiscal, \u00een declara\u021bia unic\u0103 2026, p\u00e2n\u0103 la data de 25 Mai 2026.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Termenul de plat\u0103<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pentru obliga\u021biile fiscale aferente veniturilor realizate \u00een 2024, termenul de plat\u0103 este 26 Mai 2025;<\/li>\n\n\n\n<li>Pentru obliga\u021biile fiscale aferente veniturilor estimate \u00een 2025, termenul de plat\u0103 este 25 Mai 2026;<\/li>\n<\/ul>\n\n\n\n<p>Vezi \u00een cuprins capitolul cu Lista de conturi IBAN unice \u0219i instruc\u021biuni pentru plata obliga\u021biilor fiscale.<\/p>\n\n\n\n<div id=\"conta-4225318505\" 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\"><strong>Organul fiscal competent<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pentru persoanele cu domiciliul \u00een Rom\u00e2nia, organul fiscal competent este el \u00een raza c\u0103ruia contribuabilul \u00ee\u0219i are domiciliul sau adresa unde locuie\u015fte efectiv, \u00een cazul \u00een care aceasta este diferit\u0103 de domiciliu (la administra\u021bia financiar\u0103 unde contribuabilul are dosarul fiscal deschis pe CNP).<\/li>\n\n\n\n<li>Pentru persoane f\u0103r\u0103 domiciliu din Rom\u00e2nia, este organul fiscal central desemnat.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f4eeee\"><strong>Aten\u021bie<\/strong>! \u00cencep\u00e2nd cu anul 2022, chiar dac\u0103 sediul profesional al activit\u0103\u021bii este \u00een alt jude\u021b, altul dec\u00e2t domiciliul titularului, toate obliga\u021biile datorate pe CUI\/CIF-ul activit\u0103\u021bii se depun tot la organul fiscal unde titularul \u00ee\u0219i are domiciliul. (Obliga\u021biile pe CUI\/CIF pot fi legate de: tranzac\u021biile intracomunitare, TVA de plat\u0103, declara\u021bii pentru salaria\u021bi \u0219i altele);<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><\/h3>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Modalit\u0103\u021bile de depunere a declara\u021biei unice<\/strong><\/h3>\n\n\n\n<p>Declara\u021bia se depune online, prin mijloace electronice de transmitere la distan\u021b\u0103.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>online, prin Spa\u021biul Privat Virtual de c\u0103tre contribuabil \u2013 (nu e nevoie de certificat digital);<\/li>\n\n\n\n<li>pe site-ul e-guvernare.ro, cu certificat digital calificat de c\u0103tre contribuabil sau imputernicit;<\/li>\n\n\n\n<li>direct la registratura organului fiscal sau prin po\u015ft\u0103, cu confirmare de primire.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Termenul de depunere. Termene de plat\u0103. Organul fiscal competent. Termenul de depunere Pentru veniturile ob\u021binute \u00een 2024, declara\u021bia unic\u0103 se depune p\u00e2n\u0103 la data de 26 Mai 2025, \u0219i se completeaz\u0103 cu: Pentru veniturile ob\u021binute \u00een 2025 acestea nu se mai estimeaz\u0103, se declara doar ca venituri realizate dup\u0103 \u00eencheierea anului fiscal, \u00een declara\u021bia unic\u0103 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141157,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[],"class_list":["post-140023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140023","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=140023"}],"version-history":[{"count":1,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140023\/revisions"}],"predecessor-version":[{"id":140024,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140023\/revisions\/140024"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141157"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=140023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=140023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=140023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}