{"id":140523,"date":"2025-09-18T11:40:48","date_gmt":"2025-09-18T11:40:48","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=140523"},"modified":"2025-12-14T10:39:13","modified_gmt":"2025-12-14T10:39:13","slug":"aporturi-transferuri-utilizarea-venitului-net","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/aporturi-transferuri-utilizarea-venitului-net\/","title":{"rendered":"Aporturi, transferuri, utilizarea venitului net de c\u0103tre titularul PFA"},"content":{"rendered":"\n<p><strong>Restituirea aportului <\/strong>c\u0103tre titularul activit\u0103\u021bii nu reprezint\u0103 o cheltuial\u0103 deductibil\u0103, dar trebuie \u00eenregistrat\u0103 \u00een RJIP.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"215\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-4-1024x215.png\" alt=\"\" class=\"wp-image-140525\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-4-1024x215.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-4-300x63.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-4-768x161.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2025\/09\/image-4.png 1475w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>Transferurile \u00eentre conturile bancare<\/strong> sau \u00eentre cas\u0103 \u00een numerar \u0219i contul bancar, sau invers, nu reprezint\u0103 cheltuieli deductibile. \u00cenregistrarea se realizeaz\u0103 doar cu scopul de a ob\u021bine \u00een contabilitate soldurile din extrasele bancare sau din registrul de cas\u0103.<\/p>\n\n\n\n<p><strong>Utilizarea venitului ob\u021binut<\/strong> (transfer din contul PFA \u00een contul personal) de c\u0103tre titularul PFA\/Profesiei Liberale nu este cheltuial\u0103 deductibil\u0103 \u0219i \u00eenregistrarea \u00een RJIP este realizat\u0103 cu acela\u0219i scop ca mai sus, pentru a ob\u021bine soldul din banc\u0103\/cas\u0103.<\/p>\n\n\n\n<p><strong>Pl\u0103\u021bile realizate \u00een interesul titularului<\/strong> (ex: achizi\u021bia de bilet la film \u0219i popcorn aferent) nu reprezint\u0103 cheltuieli deductibile \u0219i \u00eenregistrarea \u00een RJIP este realizat\u0103 cu acela\u0219i scop ca mai sus, pentru a ob\u021bine soldul din banc\u0103\/cas\u0103.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#d9ead3\"><tbody><tr><td><strong>\u00cen ContApp<\/strong>, pentru a \u00eenregistra un transfer se selecteaz\u0103 op\u021biunea de \u201cTransferuri\u201d. Pentru a verifica soldul te rog s\u0103 mergi la Jurnal de cas\u0103\/banc\u0103. Sumele pl\u0103tite pentru acest tip de cheltuieli nu vor fi \u00eenregistrare \u00een Registrul de Eviden\u021b\u0103 Fiscal\u0103 dar vor fi afi\u0219ate \u00een RJIP.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"Cum \u00eenregistrezi aporturile \u00een contabilitate \u00een programul ContApp - Creditarea activit\u0103\u021bii\" width=\"800\" height=\"450\" src=\"https:\/\/www.youtube.com\/embed\/xIuyFuoSmA4?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Restituirea aportului c\u0103tre titularul activit\u0103\u021bii nu reprezint\u0103 o cheltuial\u0103 deductibil\u0103, dar trebuie \u00eenregistrat\u0103 \u00een RJIP. Transferurile \u00eentre conturile bancare sau \u00eentre cas\u0103 \u00een numerar \u0219i contul bancar, sau invers, nu reprezint\u0103 cheltuieli deductibile. \u00cenregistrarea se realizeaz\u0103 doar cu scopul de a ob\u021bine \u00een contabilitate soldurile din extrasele bancare sau din registrul de cas\u0103. Utilizarea venitului [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141210,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[],"class_list":["post-140523","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\/140523","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=140523"}],"version-history":[{"count":2,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140523\/revisions"}],"predecessor-version":[{"id":140528,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140523\/revisions\/140528"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141210"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=140523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=140523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=140523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}