{"id":141260,"date":"2025-12-30T10:18:26","date_gmt":"2025-12-30T10:18:26","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141260"},"modified":"2026-09-22T17:02:24","modified_gmt":"2026-09-22T17:02:24","slug":"contract-de-chirie-cu-retinere-la-sursa","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/contract-de-chirie-cu-retinere-la-sursa\/","title":{"rendered":"Contract de chirie cu re\u021binere la surs\u0103: obliga\u021biile PFA \u0219i ale proprietarului"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#cine-face-ce\">Cine face ce: chiria\u0219 \u0219i proprietar<\/a><\/li><li><a href=\"#obligatiile-chiriasului\">Obliga\u021biile chiria\u0219ului: ce re\u021bine, ce declar\u0103, c\u00e2nd<\/a><\/li><li><a href=\"#obligatiile-proprietarului\">Obliga\u021biile proprietarului: contract, declara\u021bie unic\u0103, CASS<\/a><ul><li><a href=\"#formular-c168\">\u00cenregistrarea contractului la ANAF (formularul C168)<\/a><\/li><\/ul><\/li><li><a href=\"#exemplu-complet\">Exemplu complet: chirie de 1.000 euro pe lun\u0103<\/a><ul><li><a href=\"#proprietar-2024\">Proprietarul \u00een 2024: definitivare 2023 \u0219i estimare 2024<\/a><\/li><li><a href=\"#chirias-2024\">Chiria\u0219ul \u00een 2024: re\u021binerea \u0219i plata lunar\u0103<\/a><\/li><li><a href=\"#proprietar-2025\">Proprietarul \u00een 2025: CASS-ul de plat\u0103<\/a><\/li><li><a href=\"#chirias-2025\">Chiria\u0219ul \u00een 2025: tabelul anual \u0219i Declara\u021bia 205<\/a><\/li><\/ul><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2nd o persoan\u0103 fizic\u0103 \u00eenchiriaz\u0103 un spa\u021biu unei PFA, impozitul pe chirie nu \u00eel mai declar\u0103 proprietarul: \u00eel re\u021bine \u0219i \u00eel vireaz\u0103 chiria\u0219ul. Regula se aplic\u0103 din 2024 tuturor entit\u0103\u021bilor care conduc eviden\u021b\u0103 contabil\u0103, deci \u0219i PFA-urilor, \u00eentreprinderilor individuale \u0219i profesiilor liberale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mai jos ai \u00eemp\u0103r\u021birea obliga\u021biilor \u00eentre cele dou\u0103 p\u0103r\u021bi, cu termene, apoi un exemplu dus p\u00e2n\u0103 la cap\u0103t: un contract de 1.000 euro pe lun\u0103, cu calculul lunar, Declara\u021bia 100 \u0219i tabelul anual din Declara\u021bia 205.<\/p>\n\n\n\n<h2 id=\"cine-face-ce\" class=\"wp-block-heading\">Cine face ce: chiria\u0219 \u0219i proprietar<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00centr-un contract de chirie \u00eentre o persoan\u0103 fizic\u0103 \u0219i o PFA, obliga\u021biile se \u00eempart. Cel care pl\u0103te\u0219te chiria re\u021bine impozitul; cel care prime\u0219te chiria r\u0103m\u00e2ne cu contractul \u0219i cu CASS-ul. \u00cencepe de aici, apoi mergi la partea care te prive\u0219te.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Cine<\/strong><\/td><td><strong>Ce face<\/strong><\/td><td><strong>C\u00e2nd<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Chiria\u0219ul<\/strong> (PFA)<\/td><td>re\u021bine impozitul de 10% din venitul net, la fiecare plat\u0103<\/td><td>la data pl\u0103\u021bii chiriei<\/td><\/tr><tr><td><strong>Chiria\u0219ul<\/strong><\/td><td>declar\u0103 \u0219i pl\u0103te\u0219te impozitul re\u021binut, prin <strong>Declara\u021bia 100<\/strong>, codul 628<\/td><td>p\u00e2n\u0103 la <strong>25<\/strong> a lunii urm\u0103toare<\/td><\/tr><tr><td><strong>Chiria\u0219ul<\/strong><\/td><td>depune <strong>Declara\u021bia 205<\/strong>, nominal, pe tot anul<\/td><td>p\u00e2n\u0103 la <strong>28 februarie<\/strong> a anului urm\u0103tor<\/td><\/tr><tr><td><strong>Proprietarul<\/strong><\/td><td>\u00eenregistreaz\u0103 contractul la ANAF, <strong>formularul C168<\/strong><\/td><td>\u00een <strong>30 de zile<\/strong> de la \u00eencheierea contractului<\/td><\/tr><tr><td><strong>Proprietarul<\/strong><\/td><td>depune <strong>declara\u021bia unic\u0103<\/strong> pentru CASS, dac\u0103 atinge plafonul<\/td><td>termenul anual al declara\u021biei unice<\/td><\/tr><tr><td><strong>Proprietarul<\/strong><\/td><td><strong>nu<\/strong> declar\u0103 impozitul pe chirie \u2014 e re\u021binut deja la surs\u0103<\/td><td>\u2014<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"obligatiile-chiriasului\" class=\"wp-block-heading\">Obliga\u021biile chiria\u0219ului: ce re\u021bine, ce declar\u0103, c\u00e2nd<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Din 2024, dac\u0103 pl\u0103te\u0219ti chirie unei persoane fizice \u0219i e\u0219ti o entitate care conduce eviden\u021b\u0103 contabil\u0103 \u2014 deci \u0219i dac\u0103 e\u0219ti PFA \u2014 devii <strong>pl\u0103titor de venit<\/strong>. Nu mai pl\u0103te\u0219ti chiria \u00eentreag\u0103: re\u021bii impozitul \u0219i \u00eel virezi tu la buget.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Calculul are trei pa\u0219i, la fiecare plat\u0103:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>chiria brut\u0103<\/strong>, \u00een lei. Dac\u0103 contractul e \u00een valut\u0103, folose\u0219ti cursul BNR din ziua precedent\u0103 celei \u00een care faci plata;<\/li>\n\n\n\n<li>scazi <strong>cota forfetar\u0103 de cheltuieli, 20%<\/strong> din brut;<\/li>\n\n\n\n<li>aplici <strong>10%<\/strong> la ce r\u0103m\u00e2ne. Aceea e suma pe care o re\u021bii \u0219i o declari.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Diferen\u021ba o pl\u0103te\u0219ti proprietarului. \u00cen eviden\u021ba ta, at\u00e2t chiria pl\u0103tit\u0103 c\u00e2t \u0219i impozitul re\u021binut sunt cheltuieli deductibile, fiecare la data pl\u0103\u021bii, conform extrasului bancar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Impozitul re\u021binut se declar\u0103 \u00een <strong>Declara\u021bia 100<\/strong>, cu <strong>codul 628<\/strong> \u2014 \u201eimpozit pe veniturile din cedarea folosin\u021bei bunurilor, altele dec\u00e2t cele din arendarea bunurilor agricole \u0219i din \u00eenchirierea \u00een scop turistic\u201d \u2014 p\u00e2n\u0103 la 25 a lunii urm\u0103toare. Cum se completeaz\u0103, \u00eempreun\u0103 cu celelalte impozite re\u021binute la surs\u0103, e \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/declaratia-100-pentru-impozit-chirii-din-contapp\/\">Declara\u021bia 100 pentru impozitul re\u021binut la surs\u0103<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La final de an mai depui <strong>Declara\u021bia 205<\/strong>, p\u00e2n\u0103 la 28 februarie: acolo raportezi nominal, pe CNP-ul proprietarului, tot ce ai re\u021binut \u00een cursul anului. De aceea merit\u0103 s\u0103 \u021bii pl\u0103\u021bile pe un furnizor creat cu CNP-ul lui, chiar dac\u0103 nu emite facturi. <a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/\">\u00cen ContApp<\/a>, re\u021binerile se adun\u0103 singure din cheltuielile lunare, a\u0219a c\u0103 la februarie ai deja totalul pe persoan\u0103.<\/p>\n\n\n\n<h2 id=\"obligatiile-proprietarului\" class=\"wp-block-heading\">Obliga\u021biile proprietarului: contract, declara\u021bie unic\u0103, CASS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Proprietarul nu mai declar\u0103 impozitul pe chirie \u2014 \u00eel re\u021bine chiria\u0219ul. \u00cei r\u0103m\u00e2n \u00eens\u0103 trei lucruri.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Declara\u021bia unic\u0103, doar pentru CASS.<\/strong> Impozitul nu se mai trece; declara\u021bia unic\u0103 se depune dac\u0103 veniturile cumulate ating plafonul de contribu\u021bie. Plafoanele se schimb\u0103 anual, odat\u0103 cu salariul minim \u2014 le g\u0103se\u0219ti actualizate \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/contributia-de-sanatate-cass-2025\/\">CASS<\/a>, iar mecanismul complet al formularului \u00een ghidul <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica\/\">Declara\u021biei Unice<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CASS se datoreaz\u0103 pe veniturile realizate<\/strong>, nu pe cele estimate, \u0219i se declar\u0103 \u00een anul urm\u0103tor celui \u00een care ai ob\u021binut venitul.<\/p>\n\n\n\n<h3 id=\"formular-c168\" class=\"wp-block-heading\">\u00cenregistrarea contractului la ANAF (formularul C168)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Contractul de \u00eenchiriere se \u00eenregistreaz\u0103 la ANAF prin <strong>formularul C168 \u2014 \u201eCerere de \u00eenregistrare a contractelor de loca\u021biune\u201d<\/strong>, \u00een termen de <strong>30 de zile<\/strong> de la \u00eencheiere. Obliga\u021bia este a <strong>proprietarului<\/strong>, nu a chiria\u0219ului, \u0219i r\u0103m\u00e2ne indiferent dac\u0103 chiria\u0219ul este persoan\u0103 fizic\u0103, PFA sau firm\u0103 \u2014 deci \u0219i atunci c\u00e2nd impozitul e deja re\u021binut la surs\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se depune prin <a href=\"https:\/\/contapp.ro\/blog\/spatiul-privat-virtual\/\">Spa\u021biul Privat Virtual<\/a>, f\u0103r\u0103 semn\u0103tur\u0103 electronic\u0103, cu copia contractului ata\u0219at\u0103. Acela\u0219i formular se folose\u0219te \u0219i la modificarea sau \u00eencetarea contractului.<\/p>\n\n\n\n<h2 id=\"exemplu-complet\" class=\"wp-block-heading\">Exemplu complet: chirie de 1.000 euro pe lun\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O persoan\u0103 fizic\u0103 ob\u021bine venituri dintr-un contract de cedare a folosin\u021bei bunurilor \u00eencheiat cu o PFA. Contractul a fost \u00eencheiat \u00een data de 25 iunie 2023, pentru o chirie de 1.000 euro pe lun\u0103, pe o perioad\u0103 de 7 ani \u0219i 6 luni, p\u00e2n\u0103 la data de 31 decembrie 2030.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-fdd52c5e wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Exemplul acoper\u0103 ciclul 2023\u20132024<\/strong>, cu cifrele \u0219i cursurile de atunci. Regulile de fond sunt acelea\u0219i \u0219i azi: cot\u0103 forfetar\u0103 20%, impozit 10%, re\u021binere la surs\u0103 de c\u0103tre chiria\u0219, Declara\u021bia 100 p\u00e2n\u0103 la 25 a lunii urm\u0103toare, Declara\u021bia 205 p\u00e2n\u0103 la 28 februarie. Ce se schimb\u0103 de la an la an sunt cursurile de schimb \u0219i salariul minim de referin\u021b\u0103 pentru CASS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aici pornim de la <strong>chiria brut\u0103 din contract<\/strong> \u0219i cobor\u00e2m p\u00e2n\u0103 la impozit. \u00cen articolul despre <a href=\"https:\/\/contapp.ro\/blog\/declaratia-100-pentru-impozit-chirii-din-contapp\/\">Declara\u021bia 100<\/a> se porne\u0219te invers, de la suma efectiv pl\u0103tit\u0103 proprietarului, pentru c\u0103 a\u0219a se \u00eenregistreaz\u0103 \u00een ContApp. Rezultatul e identic.<\/p>\n<\/div>\n\n\n\n<span id=\"a-obliga\u021biile-persoanei-fizice-proprietar-in-2024\"><\/span>\n\n\n\n<h3 id=\"proprietar-2024\" class=\"wp-block-heading\">Proprietarul \u00een 2024: definitivare 2023 \u0219i estimare 2024<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Capitolul I din declara\u021bia unic\u0103 2024 \u2014 definitivarea veniturilor din 2023<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru reevaluarea veniturilor ob\u021binute \u00een valut\u0103 \u00een 2023 se completeaz\u0103 capitolul I din declara\u021bia depus\u0103 \u00een 2024. Persoana fizic\u0103 recalculeaz\u0103 chiria \u00een euro la cursul valutar mediu anual pentru 2023, de 4,9465 lei, \u0219i rezult\u0103 un venit brut de 29.679 lei.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Venit brut \u00een 2023 = 6 luni \u00d7 1.000 euro \u00d7 4,9465 lei = <strong>29.679 lei<\/strong><\/li>\n\n\n\n<li>Cheltuieli forfetare deductibile = <strong>0 lei<\/strong> \u2014 \u00een 2023 deducerea forfetar\u0103 era eliminat\u0103; a fost reintrodus\u0103, la 20%, abia din 2024<\/li>\n\n\n\n<li>Impozit de plat\u0103 = 29.679 \u00d7 10% = <strong>2.968 lei<\/strong><\/li>\n\n\n\n<li>CASS de plat\u0103 = <strong>1.800 lei<\/strong> (nu se mai declar\u0103 la definitivare, fiind declarat\u0103 la estimare)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Capitolul II \u2014 venitul estimat pentru anul 2024<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cencep\u00e2nd cu anul 2024, venitul din chirii pl\u0103tit de persoane care conduc eviden\u021b\u0103 contabil\u0103 este impozitat la surs\u0103, de c\u0103tre pl\u0103titorul de venit. \u00cen exemplul nostru, chiria\u0219ul este o persoan\u0103 fizic\u0103 autorizat\u0103, obligat\u0103 s\u0103 re\u021bin\u0103 impozitul \u0219i s\u0103 \u00eel pl\u0103teasc\u0103 la buget.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prin urmare, persoana fizic\u0103 (proprietarul) depune declara\u021bia unic\u0103 2024 prin SPV la data de 20 februarie 2024, completat\u0103 doar pentru eviden\u021bierea CASS datorat pentru venitul estimat din chirie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cursul valabil este cursul euro din ziua precedent\u0103 depunerii declara\u021biei unice, respectiv 4,9773 lei:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Venit estimat \u00een 2024 = 12 luni \u00d7 1.000 euro \u00d7 4,9773 lei = <strong>59.728 lei<\/strong> venit brut estimat<\/li>\n\n\n\n<li>Cheltuieli forfetare deductibile = 59.728 \u00d7 20% = 11.946 lei, deci venit net = <strong>47.782 lei<\/strong><\/li>\n\n\n\n<li>Impozit de plat\u0103 = <strong>0 lei<\/strong> \u2014 este re\u021binut \u0219i pl\u0103tit de chiria\u0219, PFA<\/li>\n\n\n\n<li>CASS de plat\u0103 pentru 2024 = 39.600 \u00d7 10% = <strong>3.960 lei<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/2024\/dcl\/DU-2024-chirii-euro-cass-valuta-firma.pdf\" target=\"_blank\" rel=\"noopener\">Descarc\u0103 formularul declara\u021biei unice 2024 completat pentru acest exemplu<\/a>.<\/p>\n\n\n\n<span id=\"b-in-ceea-ce-prive\u0219te-obliga\u021biile-chiriasului-pfa-care-este-platitorul-chiriei\"><\/span>\n\n\n\n<div id=\"conta-378002045\" 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=\"chirias-2024\" class=\"wp-block-heading\">Chiria\u0219ul \u00een 2024: re\u021binerea \u0219i plata lunar\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru fiecare lun\u0103 din 2024, chiria\u0219ul re\u021bine impozitul de 10% din venitul net, \u00eel declar\u0103 \u0219i \u00eel pl\u0103te\u0219te la bugetul de stat p\u00e2n\u0103 la data de 25 a lunii urm\u0103toare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Plata chiriei c\u0103tre proprietar, pentru luna ianuarie 2024<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prin contract s-a stabilit c\u0103 plata se realizeaz\u0103 la cursul BNR valabil \u00een data pl\u0103\u021bii;<\/li>\n\n\n\n<li>Cursul folosit este <strong>4,9728 lei<\/strong>;<\/li>\n\n\n\n<li>Valoarea brut\u0103 a chiriei = 1.000 euro \u00d7 4,9728 = <strong>4.972,80 lei<\/strong>;<\/li>\n\n\n\n<li>Cheltuieli forfetare = 4.972,80 \u00d7 20% = <strong>994,56 lei<\/strong>;<\/li>\n\n\n\n<li>Venit net impozabil = 4.972,80 \u2212 994,56 = <strong>3.978,24 lei<\/strong>;<\/li>\n\n\n\n<li>Impozit re\u021binut = 3.978,24 \u00d7 10% = <strong>398 lei<\/strong> (rotunjit la leu \u00eentreg, cum cere Declara\u021bia 100);<\/li>\n\n\n\n<li>Chiria efectiv pl\u0103tit\u0103 = 4.972,80 \u2212 398 = <strong>4.574,80 lei<\/strong>, prin ordin de plat\u0103 online.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La data pl\u0103\u021bii, PFA \u00eenregistreaz\u0103 \u00een RJIP suma de 4.574,80 lei, reprezent\u00e2nd cheltuieli deductibile cu loca\u021bia \u00een care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea, conform extrasului bancar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Declararea \u0219i plata impozitului re\u021binut \u2014 termenul este 25 februarie 2024<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe 21 februarie 2024, titularul PFA completeaz\u0103 Declara\u021bia 100 cu impozitul re\u021binut, la codul 628, o semneaz\u0103 cu certificatul de semn\u0103tur\u0103 digital\u0103 \u0219i o depune prin <a href=\"https:\/\/contapp.ro\/blog\/spatiul-privat-virtual\/\">Spa\u021biul Privat Virtual<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/2024\/sdc\/D100_retinere_impozit_chirii_pfa.pdf\" target=\"_blank\" rel=\"noopener\">Formularul 100 completat pentru acest exemplu este aici<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen aceea\u0219i zi, titularul PFA vireaz\u0103 la bugetul de stat impozitul re\u021binut, \u00een <a href=\"https:\/\/contapp.ro\/blog\/contul-unic-pentru-persoane-fizice\/\">contul unic<\/a> pentru obliga\u021biile datorate pe CUI, cel care con\u021bine secven\u021ba 5503. Intr\u0103 \u00een <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Iban2014.htm\" target=\"_blank\" rel=\"noreferrer noopener\">lista de coduri IBAN<\/a>, alege jude\u021bul \u0219i trezoreria de la domiciliul t\u0103u fiscal \u0219i caut\u0103 secven\u021ba 5503: contul de 24 de caractere care o con\u021bine este cel \u00een care trimi\u021bi banii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tot la aceea\u0219i dat\u0103 se \u00eenregistreaz\u0103 \u00een RJIP, conform extrasului de cont bancar, impozitul re\u021binut de la proprietar, \u00een valoare de 398 lei, pe cheltuieli integral deductibile.<\/p>\n\n\n\n<span id=\"c-obliga\u021biile-persoanei-fizice-proprietar-in-2025\"><\/span>\n\n\n\n<h3 id=\"proprietar-2025\" class=\"wp-block-heading\">Proprietarul \u00een 2025: CASS-ul de plat\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Proprietarul imobilului achit\u0103 CASS datorat pentru veniturile ob\u021binute \u00een 2024 p\u00e2n\u0103 la data de 26 mai 2025. Nu depune declara\u021bia unic\u0103 \u00een 2025 cu CASS datorat\u0103, pentru c\u0103 valoarea este aceea\u0219i ca la estimarea din 2024: 3.960 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De asemenea, proprietarul nu completeaz\u0103 declara\u021bia unic\u0103 2025 cu CASS estimat\u0103 pentru 2025 \u2014 CASS-ul datorat pentru veniturile din 2025 se declar\u0103 \u00een 2026, pe baza veniturilor realizate.<\/p>\n\n\n\n<span id=\"d-obliga\u021biile-chiriasului-pfa-in-2025-declara\u021bia-205-pentru-anul-2024\"><\/span>\n\n\n\n<h3 id=\"chirias-2025\" class=\"wp-block-heading\">Chiria\u0219ul \u00een 2025: tabelul anual \u0219i Declara\u021bia 205<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Conform Codului fiscal, \u201e\u00een situa\u021bia \u00een care chiria reprezint\u0103 echivalentul \u00een lei al unei valute, venitul brut se determin\u0103 pe baza cursului de schimb comunicat de Banca Na\u021bional\u0103 a Rom\u00e2niei, din ziua precedent\u0103 celei \u00een care se efectueaz\u0103 plata\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru anul 2024, chiria\u0219ul a re\u021binut impozit conform tabelului de mai jos.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Nr.<\/strong><\/td><td><strong>Luna<\/strong><\/td><td><strong>Suma \u00een valut\u0103<\/strong><\/td><td><strong>Curs valutar<\/strong><\/td><td><strong>Suma \u00een lei<\/strong><\/td><td><strong>Baza de calcul<\/strong><\/td><td><strong>Impozit<\/strong><\/td><\/tr><\/thead><tbody><tr><td>1<\/td><td>Ianuarie<\/td><td>1.000,00<\/td><td>4,9728<\/td><td>4.972,80<\/td><td>3.978,24<\/td><td>398<\/td><\/tr><tr><td>2<\/td><td>Februarie<\/td><td>1.000,00<\/td><td>4,9690<\/td><td>4.969,00<\/td><td>3.975,20<\/td><td>398<\/td><\/tr><tr><td>3<\/td><td>Martie<\/td><td>1.000,00<\/td><td>4,9695<\/td><td>4.969,50<\/td><td>3.975,60<\/td><td>398<\/td><\/tr><tr><td>4<\/td><td>Aprilie<\/td><td>1.000,00<\/td><td>4,9759<\/td><td>4.975,90<\/td><td>3.980,72<\/td><td>398<\/td><\/tr><tr><td>5<\/td><td>Mai<\/td><td>1.000,00<\/td><td>4,9767<\/td><td>4.976,70<\/td><td>3.981,36<\/td><td>398<\/td><\/tr><tr><td>6<\/td><td>Iunie<\/td><td>1.000,00<\/td><td>4,9771<\/td><td>4.977,10<\/td><td>3.981,68<\/td><td>398<\/td><\/tr><tr><td>7<\/td><td>Iulie<\/td><td>1.000,00<\/td><td>4,9752<\/td><td>4.975,20<\/td><td>3.980,16<\/td><td>398<\/td><\/tr><tr><td>8<\/td><td>August<\/td><td>1.000,00<\/td><td>4,9769<\/td><td>4.976,90<\/td><td>3.981,52<\/td><td>398<\/td><\/tr><tr><td>9<\/td><td>Septembrie<\/td><td>1.000,00<\/td><td>4,9756<\/td><td>4.975,60<\/td><td>3.980,48<\/td><td>398<\/td><\/tr><tr><td>10<\/td><td>Octombrie<\/td><td>1.000,00<\/td><td>4,9745<\/td><td>4.974,50<\/td><td>3.979,60<\/td><td>398<\/td><\/tr><tr><td>11<\/td><td>Noiembrie<\/td><td>1.000,00<\/td><td>4,9771<\/td><td>4.977,10<\/td><td>3.981,68<\/td><td>398<\/td><\/tr><tr><td>12<\/td><td>Decembrie<\/td><td>1.000,00<\/td><td>4,9741<\/td><td>4.974,10<\/td><td>3.979,28<\/td><td>398<\/td><\/tr><tr><td><\/td><td><strong>Totaluri<\/strong><\/td><td><strong>12.000,00<\/strong><\/td><td><\/td><td><strong>59.694,40<\/strong><\/td><td><strong>47.755,52<\/strong><\/td><td><strong>4.776<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">P\u00e2n\u0103 la data de 28 februarie 2025, titularul PFA depune <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/205.html\" target=\"_blank\" rel=\"noreferrer noopener\">formularul 205 \u2014 declara\u021bia informativ\u0103 privind impozitul re\u021binut la surs\u0103 \u0219i c\u00e2\u0219tigurile sau pierderile din investi\u021bii, pe beneficiari de venit<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ghidpfa.ro\/wp-content\/anexa\/2025\/sdc\/D205_IMPOZIT_CHIRII_RETINUT_PFA.pdf\" target=\"_blank\" rel=\"noopener\">Formularul 205 completat pentru acest exemplu este aici<\/a>.<\/p>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Cine re\u021bine impozitul: proprietarul sau chiria\u0219ul?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Chiria\u0219ul, dac\u0103 este o entitate care conduce eviden\u021b\u0103 contabil\u0103 \u2014 firm\u0103, PFA, \u00eentreprindere individual\u0103, profesie liberal\u0103. Proprietarul prime\u0219te chiria deja diminuat\u0103 cu impozitul.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ce curs folosesc dac\u0103 chiria e \u00een euro?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Cursul BNR din ziua precedent\u0103 celei \u00een care faci plata. Nu cursul din contract \u0219i nu cursul mediu anual.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ce cod pun \u00een Declara\u021bia 100 pentru impozitul pe chirii?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Codul 628 \u2014 \u201eimpozit pe veniturile din cedarea folosin\u021bei bunurilor, altele dec\u00e2t cele din arendarea bunurilor agricole \u0219i din \u00eenchirierea \u00een scop turistic\u201d.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Proprietarul mai depune declara\u021bia unic\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru impozit, nu \u2014 e re\u021binut la surs\u0103. Pentru CASS, da, dac\u0103 veniturile cumulate ating plafonul.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Cine \u00eenregistreaz\u0103 contractul la ANAF?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Proprietarul, prin formularul C168, \u00een 30 de zile de la \u00eencheierea contractului. Obliga\u021bia r\u0103m\u00e2ne \u0219i c\u00e2nd impozitul e re\u021binut la surs\u0103 de chiria\u0219.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Impozitul re\u021binut e cheltuial\u0103 deductibil\u0103 la PFA?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da. At\u00e2t chiria pl\u0103tit\u0103 efectiv, c\u00e2t \u0219i impozitul re\u021binut \u0219i virat la buget se \u00eenregistreaz\u0103 pe cheltuieli deductibile, fiecare la data pl\u0103\u021bii, conform extrasului bancar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce re\u021bine chiria\u0219ul PFA din chiria pl\u0103tit\u0103 unei persoane fizice, ce declar\u0103 proprietarul \u0219i \u00een ce termene \u2014 cu un exemplu complet, lun\u0103 de lun\u0103, pe un contract \u00een euro.<\/p>\n","protected":false},"author":2,"featured_media":142225,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[484,413,474],"tags":[576,575,572,573],"class_list":["post-141260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaratii-anaf","category-declaratia-unica","category-ghid-contabilitate-pfa","tag-cass-chirii","tag-declaratia-205","tag-impozit-chirii","tag-retinere-la-sursa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141260","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=141260"}],"version-history":[{"count":6,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141260\/revisions"}],"predecessor-version":[{"id":142943,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141260\/revisions\/142943"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142225"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}