{"id":140782,"date":"2026-11-07T09:05:01","date_gmt":"2026-11-07T09:05:01","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=140782"},"modified":"2026-11-06T18:54:13","modified_gmt":"2026-11-06T18:54:13","slug":"achizitie-de-bunuri-la-mana-a-doua-introducere-in-contabilitate","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/achizitie-de-bunuri-la-mana-a-doua-introducere-in-contabilitate\/","title":{"rendered":"Achizi\u021bie de bunuri la m\u00e2na a doua (second-hand) la PFA: documente, amortizare \u0219i exemplu"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#documente-achizitie-persoana-fizica\">Ce documente \u00ee\u021bi trebuie c\u00e2nd cumperi de la o persoan\u0103 fizic\u0103<\/a><\/li><li><a href=\"#mijloc-fix-sau-obiect-de-inventar\">Mijloc fix sau obiect de inventar<\/a><\/li><li><a href=\"#durata-amortizare-second-hand\">Pe ce durat\u0103 amortizezi un bun second-hand<\/a><ul><li><a href=\"#durata-ramasa\">C\u00e2nd cuno\u0219ti istoricul bunului<\/a><\/li><li><a href=\"#comisia-tehnica\">C\u00e2nd nu \u00eel cuno\u0219ti: comisia tehnic\u0103<\/a><\/li><li><a href=\"#pretul-bunului\">C\u00e2t pl\u0103te\u0219ti pe bun<\/a><\/li><\/ul><\/li><li><a href=\"#exemplu-laptop-second-hand-2026\">Exemplu: laptop second-hand cump\u0103rat \u00een 2026<\/a><\/li><li><a href=\"#vanzatorul-persoana-fizica\">Ce se \u00eent\u00e2mpl\u0103 la v\u00e2nz\u0103tor<\/a><\/li><li><a href=\"#in-contapp\">\u00cen 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\">Cumperi pentru activitate un laptop, o ma\u0219in\u0103 de cusut sau o mobil\u0103 de la cineva care nu are firm\u0103 \u0219i nu \u00ee\u021bi poate da factur\u0103. Achizi\u021bia se poate \u00eenregistra \u00een contabilitatea PFA-ului, dar numai cu documentele potrivite: un borderou de achizi\u021bie, dovada c\u0103 bunul a intrat \u00een gestiunea activit\u0103\u021bii \u0219i dovada pl\u0103\u021bii. Mai jos vezi ce documente \u00eentocme\u0219ti, c\u00e2nd bunul devine mijloc fix, pe ce durat\u0103 \u00eel amortizezi \u0219i un exemplu complet pe 2026.<\/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>Actualizat noiembrie 2026.<\/strong> Pentru bunurile intrate \u00een patrimoniu din 1 ianuarie 2026, pragul de \u00eencadrare ca mijloc fix este <strong>5.000 de lei<\/strong> (OUG nr. 8\/2026). Pentru cele intrate p\u00e2n\u0103 la 31 decembrie 2025 r\u0103m\u00e2ne 2.500 de lei.<\/p>\n\n\n\n<h2 id=\"documente-achizitie-persoana-fizica\" class=\"wp-block-heading\">Ce documente \u00ee\u021bi trebuie c\u00e2nd cumperi de la o persoan\u0103 fizic\u0103<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Document<\/th><th>Ce dovede\u0219te<\/th><th>Cine \u00eel \u00eentocme\u0219te<\/th><\/tr><\/thead><tbody><tr><td>Borderou de achizi\u021bie (cod 14-4-13)<\/td><td>ce ai cump\u0103rat, cantitatea \u0219i valoarea<\/td><td>cump\u0103r\u0103torul, \u00een momentul achizi\u021biei<\/td><\/tr><tr><td>Contract de v\u00e2nzare-cump\u0103rare<\/td><td>c\u0103 bunul a fost v\u00e2ndut, la ce pre\u021b \u0219i de cine<\/td><td>cump\u0103r\u0103torul \u0219i v\u00e2nz\u0103torul<\/td><\/tr><tr><td>Proces-verbal de recep\u021bie<\/td><td>c\u0103 bunul a intrat \u00een gestiunea activit\u0103\u021bii<\/td><td>cump\u0103r\u0103torul<\/td><\/tr><tr><td>Dovada pl\u0103\u021bii (extras, ordin de plat\u0103, dispozi\u021bie de plat\u0103 c\u0103tre casierie)<\/td><td>c\u0103 s-a pl\u0103tit suma<\/td><td>banca sau cump\u0103r\u0103torul<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Borderoul de achizi\u021bie este documentul prev\u0103zut pentru cump\u0103r\u0103rile de la persoane fizice. Contractul \u00eel poate \u00eenlocui numai dac\u0103 are tot ce trebuie s\u0103 aib\u0103 un document justificativ: denumirea, num\u0103rul \u0219i data, p\u0103r\u021bile, ce s-a cump\u0103rat, cantitatea \u0219i valoarea, semn\u0103turile. Pentru un mijloc fix, folose\u0219te-le pe am\u00e2ndou\u0103. Cump\u0103rarea se \u00eenregistreaz\u0103 \u00een contabilitate doar dac\u0103 dovede\u0219ti c\u0103 bunul a intrat \u00een gestiunea activit\u0103\u021bii, de regul\u0103 prin procesul-verbal de recep\u021bie. P\u0103streaz\u0103 \u0219i dovada pl\u0103\u021bii: f\u0103r\u0103 ea, nimic nu arat\u0103 c\u0103 banii au ajuns la v\u00e2nz\u0103tor.<\/p>\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:#e6edf7;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">Potrivit pct. 6 din Normele generale de \u00eentocmire \u0219i utilizare a documentelor financiar-contabile (anexa nr. 1 la OMFP nr. 2634\/2015), documentele justificative provenite din tranzac\u021bii\/opera\u021biuni de cump\u0103rare a unor bunuri de la persoane fizice, pe baz\u0103 de borderou de achizi\u021bie\/carnet de comercializare, pot fi \u00eenregistrate \u00een contabilitate numai \u00een cazul \u00een care se face dovada intr\u0103rii \u00een gestiune a bunurilor respective.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Potrivit Normelor specifice de utilizare a documentelor financiar-contabile (anexa nr. 2 la acela\u0219i ordin), borderoul de achizi\u021bie (cod 14-4-13) serve\u0219te ca:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>document de \u00eenregistrare \u00een gestiune a bunurilor cump\u0103rate de la persoane fizice;<\/li>\n\n\n\n<li>document justificativ de \u00eenregistrare \u00een contabilitate a valorii bunurilor cump\u0103rate;<\/li>\n\n\n\n<li>document pentru justificarea sumelor primite ca avans spre decontare pentru achizi\u021bii sau pentru decontarea sumelor pl\u0103tite pentru achizi\u021bii de la persoane fizice.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Un <a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/stocuri\/Borderou-de-achizitie.doc\" target=\"_blank\" rel=\"noopener\">model de borderou de achizi\u021bie<\/a> \u0219i un <a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/stocuri\/NIR-ne-platitori-TVA.xls\" target=\"_blank\" rel=\"noopener\">model de not\u0103 de recep\u021bie pentru nepl\u0103titorii de TVA<\/a> g\u0103se\u0219ti pe GhidPFA.ro.<\/p>\n\n\n\n<h2 id=\"mijloc-fix-sau-obiect-de-inventar\" class=\"wp-block-heading\">Mijloc fix sau obiect de inventar<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un bun cump\u0103rat la m\u00e2na a doua se \u00eencadreaz\u0103 dup\u0103 acelea\u0219i reguli ca unul nou. Este <strong>mijloc fix<\/strong> dac\u0103 \u00eendepline\u0219te cumulativ trei condi\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00eel folose\u0219ti \u00een activitate;<\/li>\n\n\n\n<li>are, la data intr\u0103rii \u00een patrimoniu, o valoare egal\u0103 sau mai mare dec\u00e2t pragul legal;<\/li>\n\n\n\n<li>are o durat\u0103 normal\u0103 de utilizare mai mare de un an.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Data intr\u0103rii bunului \u00een patrimoniu<\/th><th>Prag de \u00eencadrare ca mijloc fix<\/th><th>Sub prag \u00eenseamn\u0103<\/th><\/tr><\/thead><tbody><tr><td>p\u00e2n\u0103 la 31 decembrie 2025<\/td><td>2.500 lei<\/td><td>obiect de inventar<\/td><\/tr><tr><td>din 1 ianuarie 2026<\/td><td>5.000 lei<\/td><td>obiect de inventar<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Valoarea pe care o compari cu pragul este pre\u021bul pl\u0103tit v\u00e2nz\u0103torului. Persoana fizic\u0103 nu factureaz\u0103 TVA, a\u0219a c\u0103 nu ai TVA de dedus nici dac\u0103 e\u0219ti pl\u0103titor de TVA. Sub prag, bunul este <strong>obiect de inventar<\/strong>: cheltuiala se deduce \u00een anul \u00een care o pl\u0103te\u0219ti. Op\u021bional, \u00eel po\u021bi amortiza (art. 28 alin. (21) din Codul fiscal). Pentru regulile pe larg, vezi <a href=\"https:\/\/contapp.ro\/blog\/exemplu-de-amortizare-laptop\/\" data-type=\"post\" data-id=\"139803\">Exemplu de amortizare laptop, telefon \u0219i tablet\u0103<\/a> \u0219i <a href=\"https:\/\/contapp.ro\/blog\/cheltuieli-cu-achizitia-de-obiecte-de-inventar\/\" data-type=\"post\" data-id=\"140342\">Cheltuieli cu achizi\u021bia de obiecte de inventar<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pre\u021bul unui mijloc fix nu este cheltuial\u0103 deductibil\u0103 la plat\u0103. \u00cel recuperezi doar prin amortizare, lun\u0103 de lun\u0103 (art. 68 alin. (7) lit. h) din Codul fiscal). Metodele de calcul sunt explicate \u00een <a href=\"https:\/\/contapp.ro\/blog\/amortizare-mijloace-fixe-pfa\/\" data-type=\"post\" data-id=\"128770\">Amortizarea mijloacelor fixe la PFA<\/a>.<\/p>\n\n\n\n<h2 id=\"durata-amortizare-second-hand\" class=\"wp-block-heading\">Pe ce durat\u0103 amortizezi un bun second-hand<\/h2>\n\n\n\n<h3 id=\"durata-ramasa\" class=\"wp-block-heading\">C\u00e2nd cuno\u0219ti istoricul bunului<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 \u0219tii de c\u00e2nd e folosit bunul (factura ini\u021bial\u0103, certificatul de garan\u021bie) \u0219i durata normal\u0103 nu s-a consumat, \u00eel amortizezi pe <strong>durata normal\u0103 r\u0103mas\u0103<\/strong> (HG nr. 2139\/2004, Catalog, cap. III, pct. 3). Duratele normale sunt cele din Catalog; la calculatoare, grupa 2.2.9, \u00eentre 2 \u0219i 4 ani. Un v\u00e2nz\u0103tor persoan\u0103 fizic\u0103 nu a ales niciodat\u0103 o durat\u0103 normal\u0103, a\u0219a c\u0103 o alegi tu din intervalul Catalogului \u0219i scazi lunile trecute de la prima folosire. Noteaz\u0103 alegerea \u00eentr-o decizie scris\u0103 \u0219i p\u0103streaz-o l\u00e2ng\u0103 borderou.<\/p>\n\n\n\n<h3 id=\"comisia-tehnica\" class=\"wp-block-heading\">C\u00e2nd nu \u00eel cuno\u0219ti: comisia tehnic\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 durata normal\u0103 a expirat sau nu ai date despre bun, durata o stabile\u0219te o comisie tehnic\u0103 sau un expert tehnic independent (acela\u0219i punct din Catalog). Legea nu spune cine face parte din comisie. La un PFA f\u0103r\u0103 angaja\u021bi, practica este ca titularul s\u0103 stabileasc\u0103 durata printr-o decizie scris\u0103, motivat\u0103 de starea \u0219i vechimea bunului. Pentru un bun scump, un expert tehnic independent e varianta mai greu de contestat.<\/p>\n\n\n\n<div id=\"conta-1808171018\" class=\"conta-plasare-articol conta-entity-placement\" role=\"region\" aria-label=\"Reclame\">\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=\"pretul-bunului\" class=\"wp-block-heading\">C\u00e2t pl\u0103te\u0219ti pe bun<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2nd cumperi de la cineva cu care nu ai leg\u0103turi de familie sau de afaceri, legea nu \u00ee\u021bi cere s\u0103 dovede\u0219ti pre\u021bul pie\u021bei. Pre\u021bul trebuie totu\u0219i s\u0103 fie credibil pentru un bun de acela\u0219i tip, marc\u0103 \u0219i vechime, pentru c\u0103 plata e justificat\u0103 doar prin documentele \u00eentocmite de tine. P\u0103streaz\u0103 l\u00e2ng\u0103 borderou c\u00e2teva anun\u021buri similare, din perioada cump\u0103r\u0103rii. Dac\u0103 v\u00e2nz\u0103torul \u00ee\u021bi e so\u021b sau rud\u0103 p\u00e2n\u0103 la gradul al treilea, sunte\u021bi persoane afiliate, iar pre\u021bul trebuie s\u0103 fie cel de pia\u021b\u0103 (art. 7 pct. 26 \u0219i art. 11 alin. (4) din Codul fiscal).<\/p>\n\n\n\n<h2 id=\"exemplu-laptop-second-hand-2026\" class=\"wp-block-heading\">Exemplu: laptop second-hand cump\u0103rat \u00een 2026<\/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\"><em>Toate datele de mai jos sunt ipoteze de lucru.<\/em> Un PFA nepl\u0103titor de TVA, \u00een sistem real, cod CAEN 6210, cump\u0103r\u0103 pe 10 martie 2026 de la o persoan\u0103 fizic\u0103 un laptop folosit, cu <strong>5.400 lei<\/strong>. Anun\u021burile similare pe care le-a p\u0103strat cer \u00eentre 5.200 \u0219i 5.700 lei. V\u00e2nz\u0103torul \u00eei d\u0103 factura ini\u021bial\u0103 din martie 2024, deci laptopul e folosit din martie 2024. PFA-ul \u00eel recep\u021bioneaz\u0103 \u0219i \u00eel pune \u00een func\u021biune tot \u00een martie 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Catalogul d\u0103 pentru grupa 2.2.9 o durat\u0103 normal\u0103 \u00eentre 2 \u0219i 4 ani. Titularul alege <strong>4 ani (48 de luni)<\/strong> \u0219i o noteaz\u0103 \u00eentr-o decizie. Din martie 2024 p\u00e2n\u0103 \u00een martie 2026 s-au consumat 24 de luni, deci r\u0103m\u00e2n <strong>48 \u2212 24 = 24 de luni<\/strong>. Laptopul e mijloc fix: valoarea de 5.400 lei e mai mare dec\u00e2t pragul de 5.000 lei, iar durata r\u0103mas\u0103 dep\u0103\u0219e\u0219te un an. Documente: contract, borderou de achizi\u021bie, proces-verbal de recep\u021bie, ordin de plat\u0103 din contul PFA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cu metoda liniar\u0103, amortizarea lunar\u0103 este 5.400 \u00f7 24 = <strong>225 lei<\/strong>, din aprilie 2026 (luna urm\u0103toare punerii \u00een func\u021biune) p\u00e2n\u0103 \u00een martie 2028.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>An<\/th><th>Luni<\/th><th>Amortizare deductibil\u0103 (225 lei \u00d7 luni)<\/th><\/tr><\/thead><tbody><tr><td>2026 (apr.\u2013dec.)<\/td><td>9<\/td><td>2.025 lei<\/td><\/tr><tr><td>2027<\/td><td>12<\/td><td>2.700 lei<\/td><\/tr><tr><td>2028 (ian.\u2013mar.)<\/td><td>3<\/td><td>675 lei<\/td><\/tr><tr><td><strong>Total<\/strong><\/td><td><strong>24<\/strong><\/td><td><strong>5.400 lei<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Plata de 5.400 lei se trece \u00een <a href=\"https:\/\/contapp.ro\/blog\/contabilitate-in-sistem-real\/\" data-type=\"post\" data-id=\"139982\">Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi<\/a>, dar nu e cheltuial\u0103 deductibil\u0103: pre\u021bul unui mijloc fix se recupereaz\u0103 doar prin amortizare. \u00cen 2026 se deduc 2.025 lei.<\/p>\n<\/div>\n\n\n\n<h2 id=\"vanzatorul-persoana-fizica\" class=\"wp-block-heading\">Ce se \u00eent\u00e2mpl\u0103 la v\u00e2nz\u0103tor<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru persoana fizic\u0103, banii primi\u021bi din v\u00e2nzarea unui bun mobil din patrimoniul personal nu sunt venit impozabil (art. 62 lit. m) din Codul fiscal): nu pl\u0103te\u0219te impozit, nu datoreaz\u0103 contribu\u021bii \u0219i nu declar\u0103 nimic. Situa\u021bia se schimb\u0103 dac\u0103 vinde des, cump\u0103r\u00e2nd ca s\u0103 rev\u00e2nd\u0103 \u2014 atunci v\u00e2nz\u0103rile au caracter de continuitate \u0219i devin activitate economic\u0103, cu obliga\u021bie de \u00eenregistrare. Detalii \u00een <a href=\"https:\/\/contapp.ro\/blog\/venituri-ocazionale-si-venituri-cu-caracter-de-continuitate\/\" data-type=\"post\" data-id=\"129176\">Venituri ocazionale sau cu caracter de continuitate<\/a>.<\/p>\n\n\n\n<h2 id=\"in-contapp\" class=\"wp-block-heading\">\u00cen 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\">\u00cen ContApp introduci laptopul la <em>Imobiliz\u0103ri<\/em>, alegi clasa de amortizare 2.2.9 \u0219i durata r\u0103mas\u0103 \u2014 \u00een exemplul de mai sus, 24 de luni. Aplica\u021bia calculeaz\u0103 planul de amortizare, completeaz\u0103 Registrul de eviden\u021b\u0103 fiscal\u0103 \u0219i Registrul imobiliz\u0103rilor \u0219i genereaz\u0103 procesul-verbal de dare \u00een folosin\u021b\u0103 \u0219i fi\u0219a mijlocului fix. <a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\u00cencearc\u0103 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 id=\"faq-bun-fara-factura\" class=\"wp-block-heading\">Pot \u00eenregistra \u00een contabilitatea PFA un bun cump\u0103rat f\u0103r\u0103 factur\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da, de la o persoan\u0103 fizic\u0103: borderou de achizi\u021bie (sau contract care are toate elementele unui document justificativ), proces-verbal de recep\u021bie \u0219i dovada pl\u0103\u021bii.<\/p>\n\n\n\n<h4 id=\"faq-impozit-vanzator\" class=\"wp-block-heading\">V\u00e2nz\u0103torul pl\u0103te\u0219te impozit pe banii primi\u021bi?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu, dac\u0103 bunul e din patrimoniul personal \u0219i v\u00e2nzarea nu are caracter de continuitate.<\/p>\n\n\n\n<h4 id=\"faq-durata-second-hand\" class=\"wp-block-heading\">Pe c\u00e2te luni amortizez un mijloc fix second-hand?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Pe durata normal\u0103 r\u0103mas\u0103, dac\u0103 \u0219tii de c\u00e2nd e folosit bunul; altfel, pe durata stabilit\u0103 de o comisie tehnic\u0103 sau de un expert tehnic independent.<\/p>\n\n\n\n<h4 id=\"faq-sub-5000-lei\" class=\"wp-block-heading\">Bunul second-hand cost\u0103 sub 5.000 de lei. Ce fac?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Obiect de inventar: cheltuiala se deduce \u00een anul \u00een care o pl\u0103te\u0219ti. Op\u021bional, \u00eel po\u021bi amortiza. Pragul de 5.000 lei se aplic\u0103 intr\u0103rilor din 2026.<\/p>\n\n\n\n<h4 id=\"faq-marfa-firma-inchisa\" class=\"wp-block-heading\">Cum cump\u0103r marf\u0103 de la cineva care \u0219i-a \u00eenchis firma \u0219i nu \u00eemi mai poate da factur\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u021bi cump\u0103ra bunurile de la persoana fizic\u0103 pe baza unui contract de v\u00e2nzare-cump\u0103rare \u0219i a unui borderou de achizi\u021bie, \u00eenso\u021bite de proces-verbal de recep\u021bie. Cu aceste documente introduci marfa \u00een gestiune la pre\u021bul de achizi\u021bie. Despre eviden\u021ba m\u0103rfii, vezi <a href=\"https:\/\/contapp.ro\/blog\/gestiunea-stocurilor-la-pfa\/\" data-type=\"post\" data-id=\"139994\">Gestiunea stocurilor la PFA<\/a>.<\/p>\n\n\n\n<h4 id=\"faq-plata-numerar\" class=\"wp-block-heading\">Pot pl\u0103ti v\u00e2nz\u0103torul \u00een numerar?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da, cu dispozi\u021bie de plat\u0103 c\u0103tre casierie, \u00een limita plafoanelor de pl\u0103\u021bi \u00een numerar. Plafoanele sunt explicate \u00een <a href=\"https:\/\/contapp.ro\/blog\/plafoane-plati-numerar-incasari-numerar\/\" data-type=\"post\" data-id=\"128857\">Plafoane la pl\u0103\u021bi \u0219i \u00eencas\u0103ri \u00een numerar<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Baz\u0103 legal\u0103: Legea nr. 227\/2015 privind Codul fiscal \u2014 art. 7 pct. 26, art. 11 alin. (4), art. 28 alin. (2), (12) \u0219i (21), art. 62 lit. m), art. 68 alin. (4) \u0219i (7) lit. h); OUG nr. 8\/2026; HG nr. 2139\/2004, Catalogul privind clasificarea \u0219i duratele normale de func\u021bionare a mijloacelor fixe, cap. III, pct. 3; OMFP nr. 2634\/2015 privind documentele financiar-contabile.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce documente \u00eentocme\u0219ti c\u00e2nd cumperi un bun folosit de la o persoan\u0103 fizic\u0103, c\u00e2nd devine mijloc fix, cum stabile\u0219ti durata r\u0103mas\u0103 de amortizare \u0219i un exemplu cu un laptop cump\u0103rat \u00een 2026.<\/p>\n","protected":false},"author":2,"featured_media":143253,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[692,519,690,691,518,517],"class_list":["post-140782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","tag-achizitii-de-la-persoane-fizice","tag-amortizare","tag-borderou-de-achizitie","tag-bunuri-second-hand","tag-mijloace-fixe","tag-obiecte-de-inventar"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140782","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=140782"}],"version-history":[{"count":8,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140782\/revisions"}],"predecessor-version":[{"id":143254,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140782\/revisions\/143254"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/143253"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=140782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=140782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=140782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}