{"id":140023,"date":"2025-02-28T17:35:00","date_gmt":"2025-02-28T17:35:00","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=140023"},"modified":"2026-09-22T17:03:15","modified_gmt":"2026-09-22T17:03:15","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":"Declara\u021bia Unic\u0103: termenul de depunere, termenul de plat\u0103 \u0219i penalit\u0103\u021bile de \u00eent\u00e2rziere"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Declara\u021bia Unic\u0103 are un singur termen important, 25 mai, dar \u00een jurul lui sunt patru lucruri pe care oamenii le confund\u0103: c\u0103 termenul de depunere \u0219i cel de plat\u0103 ar fi obliga\u021bii diferite, c\u0103 s-ar aplica ambelor capitole ale formularului, c\u0103 declara\u021bia s-ar depune unde ai sediul profesional \u0219i c\u0103 o zi de \u00eent\u00e2rziere ar costa c\u00e2t o lun\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mai jos g\u0103se\u0219ti regulile, a\u0219a cum sunt scrise \u00een Codul fiscal \u0219i \u00een <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/Instructiuni_D212_2736_2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">instruc\u021biunile de completare aprobate prin OPANAF nr. 2736\/2025<\/a>, plus ce datorezi efectiv dac\u0103 depui sau pl\u0103te\u0219ti t\u00e2rziu. Datele exacte ale anului curent \u0219i bonifica\u021bia sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica\/\" data-type=\"post\" data-id=\"129258\">ghidul Declara\u021biei Unice<\/a> \u2014 aici sunt regulile care nu se schimb\u0103 de la an la an.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins articol<\/h2><nav><ul><li class=\"\"><a href=\"#termenul-de-depunere\">Termenul de depunere: 25 mai, dar nu pentru tot formularul<\/a><\/li><li class=\"\"><a href=\"#termenul-de-plata\">Termenul de plat\u0103<\/a><\/li><li class=\"\"><a href=\"#data-depunerii\">Ce dat\u0103 conteaz\u0103 ca dat\u0103 a depunerii<\/a><\/li><li class=\"\"><a href=\"#organul-fiscal-competent\">Organul fiscal competent: domiciliul, nu sediul<\/a><\/li><li class=\"\"><a href=\"#intarziere\">Ce datorezi dac\u0103 depui sau pl\u0103te\u0219ti cu \u00eent\u00e2rziere<\/a><\/li><li class=\"\"><a href=\"#cum-platesti\">Cum verifici ce datorezi \u0219i cum pl\u0103te\u0219ti<\/a><\/li><li class=\"\"><a href=\"#greseli-termene\">Gre\u0219eli frecvente legate de termene<\/a><\/li><li class=\"\"><a href=\"#intrebari-frecvente-termene\">\u00centreb\u0103ri frecvente despre termene<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 id=\"termenul-de-depunere\" class=\"wp-block-heading\">Termenul de depunere: 25 mai, dar nu pentru tot formularul<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Capitolul I se depune p\u00e2n\u0103 la data de 25 mai inclusiv a anului urm\u0103tor celui de realizare a veniturilor.<\/strong> Termenul este prev\u0103zut la art. 122 alin. (3) din Codul fiscal \u0219i se aplic\u0103 indiferent de categoria de venit: activitate independent\u0103 \u00een sistem real, norm\u0103 de venit, chirii, activit\u0103\u021bi agricole, investi\u021bii.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\"><strong>Capitolul II nu are termen.<\/strong> Declara\u021bia se depune oric\u00e2nd \u00een cursul anului curent, atunci c\u00e2nd te asiguri op\u021bional la s\u0103n\u0103tate \u2014 pentru tine sau pentru so\u021b, so\u021bie \u0219i p\u0103rin\u021bi f\u0103r\u0103 venituri proprii. Nu e\u0219ti legat de 25 mai \u0219i nu pierzi dreptul dac\u0103 a trecut.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Ce depui<\/th><th>P\u00e2n\u0103 c\u00e2nd<\/th><th>Pentru ce perioad\u0103<\/th><\/tr><\/thead><tbody><tr><td>Capitolul I<\/td><td>25 mai inclusiv, anul urm\u0103tor<\/td><td>Venitul realizat \u00een anul fiscal \u00eencheiat<\/td><\/tr><tr><td>Capitolul II<\/td><td>oric\u00e2nd \u00een cursul anului<\/td><td>Asigurarea op\u021bional\u0103 la s\u0103n\u0103tate pentru anul \u00een curs<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2nd 25 mai cade \u00eentr-o zi nelucr\u0103toare, termenul se prorog\u0103 \u00een prima zi lucr\u0103toare urm\u0103toare \u2014 de aceea unii ani au termen 26 sau 27 mai. Nu presupune data: verific\u0103 <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica\/\" data-type=\"post\" data-id=\"129258\">capitolul de termene din ghidul Declara\u021biei Unice<\/a>, unde este trecut\u0103 data efectiv\u0103 a anului curent.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\"><strong>Nu confunda termenul cu bonifica\u021bia.<\/strong> C\u00e2nd legea prevede o bonifica\u021bie pentru depunerea \u0219i plata anticipate, ea vine cu o dat\u0103 mai devreme dec\u00e2t 25 mai \u0219i cu propriile condi\u021bii. Bonifica\u021bia nu schimb\u0103 termenul legal \u2014 doar \u00ee\u021bi d\u0103 un motiv s\u0103 nu-l a\u0219tep\u021bi.<\/p>\n\n\n\n<h2 id=\"termenul-de-plata\" class=\"wp-block-heading\">Termenul de plat\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Depunerea \u0219i plata sunt dou\u0103 obliga\u021bii distincte, cu acela\u0219i termen. O declara\u021bie depus\u0103 la timp \u0219i nepl\u0103tit\u0103 produce accesorii; o plat\u0103 f\u0103cut\u0103 f\u0103r\u0103 declara\u021bie nu stinge nimic, pentru c\u0103 nu are ce s\u0103 sting\u0103.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Ce pl\u0103te\u0219ti<\/th><th>P\u00e2n\u0103 c\u00e2nd<\/th><th>Temeiul<\/th><\/tr><\/thead><tbody><tr><td>Impozitul anual pe venit<\/td><td>Termenul legal de depunere a declara\u021biei<\/td><td>art. 123 alin. (7), care trimite la art. 122 alin. (3)<\/td><\/tr><tr><td>CAS<\/td><td>\u00cen cadrul aceluia\u0219i termen<\/td><td>art. 151 alin. (1)<\/td><\/tr><tr><td>CASS<\/td><td>Termenul legal de depunere prev\u0103zut la art. 122 alin. (3)<\/td><td>art. 174 alin. (15)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"transe-cass-optional\" class=\"wp-block-heading\">Excep\u021bia: CASS-ul op\u021bional se pl\u0103te\u0219te \u00een dou\u0103 tran\u0219e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru CASS-ul declarat prin capitolul II \u2014 asigurarea op\u021bional\u0103 \u2014 plata nu se face integral la termen. Instruc\u021biunile de completare prev\u0103d expres dou\u0103 tran\u0219e:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>25%<\/strong> la data depunerii declara\u021biei prin care se exercit\u0103 op\u021biunea;<\/li>\n\n\n\n<li><strong>75%<\/strong> p\u00e2n\u0103 la data de 25 mai inclusiv a anului urm\u0103tor celui \u00een care s-a exercitat op\u021biunea.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">Este regula cea mai des ratat\u0103 din tot formularul, pentru c\u0103 nu apare nic\u0103ieri \u00een corpul declara\u021biei, ci \u00eentr-o not\u0103 de subsol. Cine pl\u0103te\u0219te integral la depunere nu gre\u0219e\u0219te; cine pl\u0103te\u0219te doar prima tran\u0219\u0103 \u0219i uit\u0103 de a doua r\u0103m\u00e2ne cu o obliga\u021bie scadent\u0103 la 25 mai.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sumele pe care le-ai pl\u0103tit nu se declar\u0103 \u00een formular. Declara\u021bia stabile\u0219te ce datorezi, pl\u0103\u021bile se reg\u0103sesc \u00een fi\u0219a pe pl\u0103titor \u0219i se scad la plata final\u0103 \u2014 vezi <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica-greseli-frecvente-de-completare\/\" data-type=\"post\" data-id=\"129119\">cum se completeaz\u0103 declara\u021bia, rubric\u0103 cu rubric\u0103<\/a>.<\/p>\n\n\n\n<h2 id=\"data-depunerii\" class=\"wp-block-heading\">Ce dat\u0103 conteaz\u0103 ca dat\u0103 a depunerii<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Conteaz\u0103 data la care declara\u021bia ajunge la ANAF, nu data la care ai completat-o sau ai semnat-o. Regula difer\u0103 dup\u0103 canal:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Cum depui<\/th><th>Data depunerii<\/th><th>Dovada<\/th><\/tr><\/thead><tbody><tr><td>Prin Spa\u021biul Privat Virtual<\/td><td>Data \u00eenc\u0103rc\u0103rii \u00een SPV<\/td><td>Recipisa<\/td><\/tr><tr><td>Prin e-guvernare.ro, cu certificat calificat<\/td><td>Data transmiterii<\/td><td>Recipisa<\/td><\/tr><tr><td>La registratura organului fiscal<\/td><td>Data \u00eenregistr\u0103rii la organul fiscal<\/td><td>Num\u0103rul de \u00eenregistrare de pe exemplarul t\u0103u<\/td><\/tr><tr><td>Prin po\u0219t\u0103, cu confirmare de primire<\/td><td>Data depunerii la po\u0219t\u0103<\/td><td>Confirmarea de primire<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\"><strong>O declara\u021bie respins\u0103 nu este o declara\u021bie depus\u0103.<\/strong> Dac\u0103 recipisa vine cu erori, declara\u021bia nu a intrat \u00een sistem, iar termenul curge mai departe ca \u0219i cum nu ai fi trimis nimic. De aceea nu se las\u0103 depunerea pe 25 mai seara: dac\u0103 recipisa e negativ\u0103, nu mai ai timp s\u0103 corectezi. Vezi <a href=\"https:\/\/contapp.ro\/blog\/depunere-declaratia-unica\/\" data-type=\"post\" data-id=\"142327\">cum depui declara\u021bia \u0219i ce \u00eenseamn\u0103 recipisa<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u0219ta este singurul canal la care data care conteaz\u0103 este anterioar\u0103 momentului \u00een care ANAF prime\u0219te efectiv plicul. P\u0103streaz\u0103 confirmarea de primire \u2014 este singura dovad\u0103 a datei.<\/p>\n\n\n\n<h2 id=\"organul-fiscal-competent\" class=\"wp-block-heading\">Organul fiscal competent: domiciliul, nu sediul<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia Unic\u0103 se depune pe CNP, la organul fiscal \u00een a c\u0103rui raz\u0103 teritorial\u0103 \u00ee\u021bi ai domiciliul. Instruc\u021biunile de completare stabilesc dou\u0103 situa\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ai domiciliul fiscal \u00een Rom\u00e2nia<\/strong> \u2014 organul fiscal central \u00een a c\u0103rui raz\u0103 teritorial\u0103 ai adresa unde \u00ee\u021bi ai domiciliul potrivit legii, sau adresa unde locuie\u0219ti efectiv, dac\u0103 aceasta este diferit\u0103 de domiciliu;<\/li>\n\n\n\n<li><strong>Nu ai domiciliul fiscal \u00een Rom\u00e2nia<\/strong> \u2014 organul fiscal central competent potrivit legii pentru administrarea contribuabililor persoane fizice.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Adresa unde locuie\u0219ti efectiv conteaz\u0103. Dac\u0103 ai buletin \u00eentr-un jude\u021b \u0219i locuie\u0219ti \u00een altul, po\u021bi fi administrat la adresa real\u0103, nu la cea din cartea de identitate.<\/p>\n\n\n\n<h3 id=\"sediu-alt-judet\" class=\"wp-block-heading\">Sediul profesional \u00een alt jude\u021b nu mut\u0103 nimic<\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\"><strong>Toate obliga\u021biile fiscale se depun \u0219i se pl\u0103tesc la organul fiscal de la domiciliul titularului, nu la cel de la sediul PFA-ului<\/strong> \u2014 inclusiv cele datorate pe CUI-ul sau CIF-ul activit\u0103\u021bii: TVA, declara\u021biile pentru salaria\u021bi, tranzac\u021biile intracomunitare. Sediul profesional dintr-un alt jude\u021b nu creeaz\u0103 o competen\u021b\u0103 separat\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Practic: un singur dosar fiscal, deschis pe CNP, la administra\u021bia de la domiciliu. Acolo se duc toate declara\u021biile \u0219i acolo se vede toat\u0103 situa\u021bia ta fiscal\u0103, indiferent unde ai sediul, unde lucrezi \u0219i unde ai clien\u021bii.<\/p>\n\n\n\n<h2 id=\"intarziere\" class=\"wp-block-heading\">Ce datorezi dac\u0103 depui sau pl\u0103te\u0219ti cu \u00eent\u00e2rziere<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Accesoriile curg din ziua imediat urm\u0103toare expir\u0103rii termenului de scaden\u021b\u0103 \u0219i p\u00e2n\u0103 la data stingerii obliga\u021biei, inclusiv. Se calculeaz\u0103 pe zile, nu pe luni \u2014 o zi de \u00eent\u00e2rziere cost\u0103 exact o zi.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Accesoriu<\/th><th>Cota<\/th><th>C\u00e2nd se datoreaz\u0103<\/th><\/tr><\/thead><tbody><tr><td>Dob\u00e2nd\u0103 de \u00eent\u00e2rziere<\/td><td>0,02% pe zi<\/td><td>Se datoreaz\u0103 pentru orice obliga\u021bie fiscal\u0103 principal\u0103 neachitat\u0103 la scaden\u021b\u0103.<\/td><\/tr><tr><td>Penalitate de \u00eent\u00e2rziere<\/td><td>0,01% pe zi<\/td><td>Se adaug\u0103 la dob\u00e2nd\u0103, pentru obliga\u021biile declarate corect dar pl\u0103tite t\u00e2rziu.<\/td><\/tr><tr><td>Penalitate de nedeclarare<\/td><td>0,08% pe zi<\/td><td>Se aplic\u0103 obliga\u021biilor principale nedeclarate sau declarate incorect, stabilite ulterior de organul fiscal.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div id=\"conta-627818655\" 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=\"cum-se-combina\" class=\"wp-block-heading\">Cum se combin\u0103<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Dob\u00e2nda se datoreaz\u0103 \u00eentotdeauna.<\/strong> Penalitatea de \u00eent\u00e2rziere nu \u00eenl\u0103tur\u0103 obliga\u021bia de plat\u0103 a dob\u00e2nzilor \u2014 sunt cumulative;<\/li>\n\n\n\n<li><strong>penalitatea de \u00eent\u00e2rziere \u0219i cea de nedeclarare nu se cumuleaz\u0103.<\/strong> Penalit\u0103\u021bile de \u00eent\u00e2rziere nu se aplic\u0103 pentru obliga\u021biile fiscale principale pentru care se datoreaz\u0103 penalitate de nedeclarare;<\/li>\n\n\n\n<li><strong>penalitatea de nedeclarare este plafonat\u0103<\/strong> \u2014 nu poate fi mai mare dec\u00e2t nivelul crean\u021bei fiscale principale la care se aplic\u0103;<\/li>\n\n\n\n<li><strong>se reduce cu 75%<\/strong> dac\u0103 obliga\u021biile fiscale principale se sting prin plat\u0103 ori compensare;<\/li>\n\n\n\n<li><strong>sub 50 de lei nu se stabile\u0219te.<\/strong> Organul fiscal nu stabile\u0219te penalitatea de nedeclarare dac\u0103 aceasta este mai mic\u0103 de 50 de lei.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">Diferen\u021ba practic\u0103 \u00eentre cele dou\u0103 penalit\u0103\u021bi e mare. Dac\u0103 ai declarat corect \u0219i ai pl\u0103tit t\u00e2rziu, pl\u0103te\u0219ti 0,03% pe zi \u00een total \u2014 dob\u00e2nd\u0103 plus penalitate de \u00eent\u00e2rziere. Dac\u0103 nu ai declarat deloc, sau ai declarat mai pu\u021bin dec\u00e2t datorai, \u0219i ANAF stabile\u0219te diferen\u021ba, ajungi la 0,10% pe zi \u2014 dob\u00e2nd\u0103 plus penalitate de nedeclarare. De aproape patru ori mai mult, pe aceea\u0219i sum\u0103.<\/p>\n\n\n\n<h3 id=\"ce-faci-daca-ai-intarziat\" class=\"wp-block-heading\">Ce faci dac\u0103 ai dep\u0103\u0219it termenul<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Depune declara\u021bia oricum.<\/strong> Nu exist\u0103 un moment \u00een care depunerea devine inutil\u0103. Cu c\u00e2t o depui mai devreme, cu at\u00e2t diferen\u021ba dintre a fi declarat t\u00e2rziu \u0219i a nu fi declarat deloc lucreaz\u0103 \u00een favoarea ta;<\/li>\n\n\n\n<li><strong>pl\u0103te\u0219te principalul c\u00e2t po\u021bi de repede<\/strong> \u2014 accesoriile curg pe zile, iar reducerea de 75% a penalit\u0103\u021bii de nedeclarare depinde de stingerea principalului;<\/li>\n\n\n\n<li><strong>verific\u0103 apoi fi\u0219a pe pl\u0103titor<\/strong>, nu calcula singur. Suma exact\u0103 a accesoriilor o stabile\u0219te ANAF, printr-o decizie separat\u0103;<\/li>\n\n\n\n<li><strong>dac\u0103 ai declarat gre\u0219it, nu doar t\u00e2rziu<\/strong>, corectezi prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica-rectificativa\/\" data-type=\"post\" data-id=\"129236\">declara\u021bia rectificativ\u0103<\/a>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Cotele de mai sus sunt \u00een vigoare de la 1 ianuarie 2016 \u0219i sunt stabilite prin Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103.<\/p>\n\n\n\n<h2 id=\"cum-platesti\" class=\"wp-block-heading\">Cum verifici ce datorezi \u0219i cum pl\u0103te\u0219ti<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia \u00ee\u021bi spune ce ai declarat. Ce datorezi efectiv, dup\u0103 ce se scad pl\u0103\u021bile deja f\u0103cute, se vede \u00een <a href=\"https:\/\/contapp.ro\/blog\/situatia-obligatiilor-de-plata-din-spv\/\" data-type=\"post\" data-id=\"129160\">situa\u021bia obliga\u021biilor de plat\u0103 din SPV<\/a> \u2014 acolo apar \u0219i eventualele accesorii calculate de ANAF.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>intri \u00een <a href=\"https:\/\/contapp.ro\/blog\/spatiul-privat-virtual\/\" data-type=\"post\" data-id=\"128949\">Spa\u021biul Privat Virtual<\/a> \u0219i ceri situa\u021bia obliga\u021biilor de plat\u0103;<\/li>\n\n\n\n<li>compari cu ce ai declarat, ca s\u0103 vezi dac\u0103 totul s-a procesat;<\/li>\n\n\n\n<li>pl\u0103te\u0219ti diferen\u021ba \u00een <a href=\"https:\/\/contapp.ro\/blog\/contul-unic-pentru-persoane-fizice\/\" data-type=\"post\" data-id=\"131882\">contul unic pentru persoane fizice<\/a>, care distribuie automat suma pe tipurile de obliga\u021bii.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Plata se poate face prin <a href=\"https:\/\/www.ghiseul.ro\/ghiseul\/public\" target=\"_blank\" rel=\"noreferrer noopener\">ghiseul.ro<\/a>, prin internet banking, prin ordin de plat\u0103, \u00een numerar la Trezorerie sau prin mandat po\u0219tal. Contul unic te scute\u0219te de a nimeri corect fiecare cont bugetar \u00een parte.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">Nu a\u0219tepta o decizie de impunere. Prin mecanismul de autoimpunere, declara\u021bia ta este titlu de crean\u021b\u0103 \u0219i produce efectele juridice ale \u00een\u0219tiin\u021b\u0103rii de plat\u0103 de la data depunerii. ANAF nu \u00ee\u021bi mai trimite o decizie care s\u0103 \u00ee\u021bi aminteasc\u0103 de scaden\u021b\u0103.<\/p>\n\n\n\n<h2 id=\"greseli-termene\" class=\"wp-block-heading\">Gre\u0219eli frecvente legate de termene<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Gre\u0219eala<\/th><th>De ce e o problem\u0103<\/th><\/tr><\/thead><tbody><tr><td>A\u0219tep\u021bi 25 mai ca s\u0103 depui<\/td><td>Dac\u0103 recipisa vine cu erori, declara\u021bia nu este depus\u0103, iar termenul a trecut. Depune cu c\u00e2teva zile \u00eenainte, ca s\u0103 ai timp s\u0103 corectezi \u0219i s\u0103 redepui.<\/td><\/tr><tr><td>Crezi c\u0103 depunerea \u00eenseamn\u0103 \u0219i plata<\/td><td>Sunt dou\u0103 obliga\u021bii distincte, cu acela\u0219i termen. O declara\u021bie depus\u0103 \u0219i nepl\u0103tit\u0103 produce dob\u00e2nd\u0103 \u0219i penalitate de \u00eent\u00e2rziere din ziua urm\u0103toare scaden\u021bei.<\/td><\/tr><tr><td>Am\u00e2ni capitolul II p\u00e2n\u0103 la 25 mai<\/td><td>Capitolul II se depune oric\u00e2nd \u00een cursul anului. Dac\u0103 vrei s\u0103 fii asigurat mai devreme, depui mai devreme \u2014 asigurarea nu \u00eencepe retroactiv de la 1 ianuarie doar pentru c\u0103 ai avut termen p\u00e2n\u0103 \u00een mai.<\/td><\/tr><tr><td>Pl\u0103te\u0219ti doar prima tran\u0219\u0103 din CASS-ul op\u021bional<\/td><td>La capitolul II pl\u0103te\u0219ti 25% la depunere \u0219i 75% p\u00e2n\u0103 la 25 mai a anului urm\u0103tor. A doua tran\u0219\u0103 r\u0103m\u00e2ne o obliga\u021bie scadent\u0103, chiar dac\u0103 nimic din formular nu \u021bi-o aminte\u0219te.<\/td><\/tr><tr><td>Depui la administra\u021bia de la sediul PFA-ului<\/td><td>Competen\u021ba se stabile\u0219te dup\u0103 domiciliul titularului, nu dup\u0103 sediul profesional \u2014 \u0219i asta pentru toate obliga\u021biile, inclusiv TVA \u0219i declara\u021biile pentru salaria\u021bi.<\/td><\/tr><tr><td>Consideri c\u0103 o declara\u021bie respins\u0103 e o declara\u021bie depus\u0103<\/td><td>Recipisa cu erori \u00eenseamn\u0103 c\u0103 nu ai depus. Corectarea ei nu este o rectificativ\u0103, este tot o declara\u021bie ini\u021bial\u0103.<\/td><\/tr><tr><td>\u00ce\u021bi calculezi singur accesoriile \u0219i pl\u0103te\u0219ti suma ta<\/td><td>Accesoriile le stabile\u0219te ANAF printr-o decizie separat\u0103. Pl\u0103te\u0219te principalul, apoi verific\u0103 fi\u0219a pe pl\u0103titor pentru suma exact\u0103.<\/td><\/tr><tr><td>Renun\u021bi s\u0103 mai depui pentru c\u0103 oricum ai \u00eent\u00e2rziat<\/td><td>Diferen\u021ba dintre a declara t\u00e2rziu \u0219i a nu declara deloc este dintre 0,03% \u0219i 0,10% pe zi. Depunerea t\u00e2rzie r\u0103m\u00e2ne cea mai ieftin\u0103 variant\u0103 disponibil\u0103.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"intrebari-frecvente-termene\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente despre termene<\/h2>\n\n\n\n<h3 id=\"faq-1\" class=\"wp-block-heading\">P\u00e2n\u0103 c\u00e2nd se depune Declara\u021bia Unic\u0103?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Capitolul I se depune p\u00e2n\u0103 la data de 25 mai inclusiv a anului urm\u0103tor celui \u00een care ai realizat veniturile, potrivit art. 122 alin. (3) din Codul fiscal. C\u00e2nd 25 mai cade \u00eentr-o zi nelucr\u0103toare, termenul se prorog\u0103 \u00een prima zi lucr\u0103toare urm\u0103toare. Capitolul II se depune oric\u00e2nd \u00een cursul anului.<\/p>\n\n\n\n<h3 id=\"faq-2\" class=\"wp-block-heading\">Termenul de plat\u0103 este acela\u0219i cu termenul de depunere?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Da, pentru capitolul I. Impozitul se pl\u0103te\u0219te p\u00e2n\u0103 la termenul legal de depunere a declara\u021biei (art. 123 alin. (7) din Codul fiscal), CAS \u00een cadrul aceluia\u0219i termen (art. 151 alin. (1)), iar CASS tot la termenul de la art. 122 alin. (3), potrivit art. 174 alin. (15). Sunt \u00eens\u0103 dou\u0103 obliga\u021bii distincte: po\u021bi depune la timp \u0219i pl\u0103ti t\u00e2rziu.<\/p>\n\n\n\n<h3 id=\"faq-3\" class=\"wp-block-heading\">Cum se pl\u0103te\u0219te CASS-ul op\u021bional de la capitolul II?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen dou\u0103 tran\u0219e: 25% la data depunerii declara\u021biei prin care exerci\u021bi op\u021biunea \u0219i 75% p\u00e2n\u0103 la 25 mai inclusiv a anului urm\u0103tor celui \u00een care ai exercitat op\u021biunea.<\/p>\n\n\n\n<h3 id=\"faq-4\" class=\"wp-block-heading\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 depun declara\u021bia cu \u00eent\u00e2rziere?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Datorezi dob\u00e2nd\u0103 de \u00eent\u00e2rziere de 0,02% pe zi \u0219i penalitate de \u00eent\u00e2rziere de 0,01% pe zi, calculate din ziua imediat urm\u0103toare scaden\u021bei p\u00e2n\u0103 la stingerea obliga\u021biei. Dac\u0103 ANAF stabile\u0219te ulterior obliga\u021bii nedeclarate sau declarate incorect, se datoreaz\u0103 \u00een locul penalit\u0103\u021bii de \u00eent\u00e2rziere o penalitate de nedeclarare de 0,08% pe zi.<\/p>\n\n\n\n<h3 id=\"faq-5\" class=\"wp-block-heading\">Penalitatea de nedeclarare se poate reduce?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Da. Se reduce cu 75% dac\u0103 obliga\u021biile fiscale principale se sting prin plat\u0103 sau compensare. \u00cen plus, nu poate dep\u0103\u0219i nivelul crean\u021bei principale la care se aplic\u0103, iar organul fiscal nu o stabile\u0219te dac\u0103 este mai mic\u0103 de 50 de lei.<\/p>\n\n\n\n<h3 id=\"faq-6\" class=\"wp-block-heading\">Unde depun declara\u021bia dac\u0103 sediul PFA-ului este \u00een alt jude\u021b dec\u00e2t domiciliul?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La organul fiscal de la domiciliul t\u0103u, sau de la adresa unde locuie\u0219ti efectiv, dac\u0103 este diferit\u0103. Sediul profesional nu creeaz\u0103 o competen\u021b\u0103 separat\u0103 \u2014 toate obliga\u021biile, inclusiv cele pe CUI-ul activit\u0103\u021bii, se depun \u0219i se pl\u0103tesc acolo.<\/p>\n\n\n\n<h3 id=\"faq-7\" class=\"wp-block-heading\">Ce dat\u0103 conteaz\u0103 dac\u0103 trimit declara\u021bia prin po\u0219t\u0103?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Data depunerii la po\u0219t\u0103, nu data la care ajunge la ANAF. Trimite cu confirmare de primire \u0219i p\u0103streaz\u0103 confirmarea \u2014 este singura dovad\u0103 a datei.<\/p>\n\n\n\n<h3 id=\"faq-8\" class=\"wp-block-heading\">Am depus la timp, dar recipisa are erori. Am respectat termenul?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. O declara\u021bie respins\u0103 nu este o declara\u021bie depus\u0103. O corectezi \u0219i o redepui ca declara\u021bie ini\u021bial\u0103, iar termenul se raporteaz\u0103 la depunerea acceptat\u0103.<\/p>\n\n\n\n<h3 id=\"faq-9\" class=\"wp-block-heading\">Unde v\u0103d exact c\u00e2t am de plat\u0103?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen situa\u021bia obliga\u021biilor de plat\u0103 din Spa\u021biul Privat Virtual. Acolo apar obliga\u021biile declarate, pl\u0103\u021bile deja f\u0103cute \u0219i accesoriile calculate de ANAF.<\/p>\n\n\n\n<h3 id=\"faq-10\" class=\"wp-block-heading\">Mai primesc o decizie de impunere de la ANAF?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Prin mecanismul de autoimpunere, declara\u021bia ta este titlu de crean\u021b\u0103 \u0219i produce efectele \u00een\u0219tiin\u021b\u0103rii de plat\u0103 de la data depunerii. Nimeni nu \u00ee\u021bi aminte\u0219te de scaden\u021b\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Termenele din acest articol sunt cele din Codul fiscal \u0219i din <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/Instructiuni_D212_2736_2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">instruc\u021biunile de completare aprobate prin OPANAF nr. 2736\/2025<\/a>. Datele concrete ale anului curent, \u00eempreun\u0103 cu bonifica\u021bia, dac\u0103 legea bugetului prevede una, sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica\/\" data-type=\"post\" data-id=\"129258\">ghidul Declara\u021biei Unice<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 \u021bii eviden\u021ba \u00een ContApp, declara\u021bia se completeaz\u0103 din registrul de \u00eencas\u0103ri \u0219i pl\u0103\u021bi deja \u00eentocmit, iar sumele de plat\u0103 rezult\u0103 din acelea\u0219i date. Vezi <a href=\"https:\/\/contapp.ro\/program-completare-declaratia-unica\/?ref=blog-termene-du\">programul ContApp pentru Declara\u021bia Unic\u0103<\/a>, <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica-greseli-frecvente-de-completare\/\" data-type=\"post\" data-id=\"129119\">articolul despre completare<\/a> \u0219i <a href=\"https:\/\/contapp.ro\/blog\/depunere-declaratia-unica\/\" data-type=\"post\" data-id=\"142327\">articolul despre depunere<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2nd se depune Declara\u021bia Unic\u0103 \u0219i c\u00e2nd se pl\u0103te\u0219te, ce dat\u0103 conteaz\u0103 ca dat\u0103 a depunerii, care este organul fiscal competent \u0219i ce dob\u00e2nzi \u0219i penalit\u0103\u021bi datorezi dac\u0103 \u00eent\u00e2rzii.<\/p>\n","protected":false},"author":2,"featured_media":142374,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[589,607,179],"class_list":["post-140023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","tag-formular-212","tag-penalitati-de-intarziere","tag-termen-declaratia-unica"],"_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":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140023\/revisions"}],"predecessor-version":[{"id":142960,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140023\/revisions\/142960"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142374"}],"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}]}}