{"id":140351,"date":"2025-09-17T10:16:17","date_gmt":"2025-09-17T10:16:17","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=140351"},"modified":"2025-12-14T10:51:51","modified_gmt":"2025-12-14T10:51:51","slug":"cheltuieli-de-transport-si-comunicatii","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/cheltuieli-de-transport-si-comunicatii\/","title":{"rendered":"Cheltuieli de transport \u0219i comunica\u021bii"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\" id=\"achizi\u021bia-de-obiecte-de-inventar\">Alte cheltuieli cu transportul. <\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>sunt cheltuieli deductibile efectuate pe perioada deplas\u0103rii titularului, \u00een \u021bar\u0103 \u0219i \u00een str\u0103in\u0103tate<\/strong>, \u00een scopul desf\u0103\u0219ur\u0103rii activit\u0103\u021bii, reprezent\u00e2nd cheltuieli de cazare \u0219i transport: biletul de avion, cazarea la hotel.<\/li>\n\n\n\n<li><strong>nu se acord\u0103 diurn\u0103 titularului PFA\/PFI\/II\/IF.<\/strong><\/li>\n\n\n\n<li><strong>cheltuielile efectuate de utilizator<\/strong> reprezent\u00e2nd chiria &#8211; rata de leasing &#8211; \u00een cazul contractelor de leasing opera\u021bional, respectiv cheltuielile cu dob\u00e2nzile pentru contractele de leasing financiar, stabilite \u00een conformitate cu prevederile privind opera\u021biunile de leasing \u0219i societ\u0103\u021bile de leasing sunt deductibile \u00een propor\u021bie de 50%.<\/li>\n\n\n\n<li>sunt deductibile integral<strong> cheltuielile cu transportul de bunuri \u0219i de persoane<\/strong>, cum ar fi biletele de tren, de autobuz, transportul cu taxiul, biletul de avion, costul cu serviciul de transport de marf\u0103 furnizat de ter\u021bi.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cheltuieli-cu-comunica\u021biile\">Cheltuieli cu comunica\u021biile<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>abonament de telefon mobil<\/strong> este deductibil integral dac\u0103 transfera\u021bi abonamentul pe numele PFA;<\/li>\n\n\n\n<li><strong>abonament de internet fix <\/strong>\u00a0este deductibil dac\u0103 ave\u021bi \u00eenregistrat\u0103 activitate la sediul profesional sau la punctul de lucru unde ave\u021bi internet fix;<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#d9ead3\"><strong>\u00cen ContApp<\/strong> se creeaz\u0103 articol nou \u201eAbonament Orange\u201d sau \u201eConvorbiri GSM\u201d pe categoria fiscal\u0103 de \u201eCheltuieli Integral deductibile\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alte cheltuieli cu transportul. Cheltuieli cu comunica\u021biile \u00cen ContApp se creeaz\u0103 articol nou \u201eAbonament Orange\u201d sau \u201eConvorbiri GSM\u201d pe categoria fiscal\u0103 de \u201eCheltuieli Integral deductibile\u201d.<\/p>\n","protected":false},"author":2,"featured_media":141217,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[],"class_list":["post-140351","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\/140351","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=140351"}],"version-history":[{"count":1,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140351\/revisions"}],"predecessor-version":[{"id":140357,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140351\/revisions\/140357"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141217"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=140351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=140351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=140351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}