{"id":141455,"date":"2026-02-06T09:12:14","date_gmt":"2026-02-06T09:12:14","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141455"},"modified":"2026-03-12T09:50:31","modified_gmt":"2026-03-12T09:50:31","slug":"codul-ex-ghid-practic-pentru-aplicarea-scutirii-de-tva-in-alte-state-membre-ue","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/codul-ex-ghid-practic-pentru-aplicarea-scutirii-de-tva-in-alte-state-membre-ue\/","title":{"rendered":"Codul EX \u2013 Ghid practic pentru aplicarea scutirii de TVA in alte state membre UE"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins articol<\/h2><nav><ul><li><a href=\"#1-ce-este-codul-ex\">1. Ce este codul EX<\/a><\/li><li><a href=\"#2-de-ce-sa-optezi-pentru-codul-ex\">2. De ce sa optezi pentru codul EX\u00a0<\/a><\/li><li><a href=\"#2-cine-poate-aplica-regimul-si-codul-ex\">2. Cine poate aplica regimul si codul EX<\/a><\/li><li><a href=\"#3-notificarea-prealabila-pas-obligatoriu\">3. Notificarea prealabila \u2013 pas obligatoriu<\/a><\/li><li><a href=\"#4-cand-se-poate-aplica-efectiv-scutirea\">4. Cand se poate aplica efectiv scutirea<\/a><\/li><li><a href=\"#5-obligatiile-dupa-obtinerea-codului-ex\">5. Obligatiile dupa obtinerea codului EX<\/a><\/li><li><a href=\"#6-declararea-sumelor-si-conversia-in-euro\">6. Declararea sumelor si conversia in euro<\/a><\/li><li><a href=\"#7-depasirea-plafonului-si-incetarea-regimului\">7. Depasirea plafonului si incetarea regimului<\/a><\/li><li><a href=\"#8-transmiterea-informatiilor-si-administrarea-regimului\">8. Transmiterea informatiilor si administrarea regimului<\/a><\/li><li><a href=\"#concluzie\">Concluzie<\/a><\/li><li><a href=\"#tabel-plafon-tva-tari-ue\">Anexa &#8211; Tabel plafon TVA tari UE:<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Regimul special de scutire pentru intreprinderile mici permite persoanelor impozabile stabilite in Romania sa aplice scutirea de TVA in alte state membre ale Uniunii Europene, cu respectarea unor conditii stricte. Pentru a beneficia de acest regim, ANAF atribuie un cod special de identificare \u2013 codul EX.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Acest articol explica, intr-o forma practica, cine poate obtine codul EX, ce obligatii implica si ce aspecte trebuie avute in vedere.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"1-ce-este-codul-ex\"><strong>1. Ce este codul EX<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Codul EX:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>este un cod de identificare fiscala (CIF sau cod TVA) la care se adauga sufixul \u201eEX\u201d;<br><\/li>\n\n\n\n<li>nu acorda automat scutirea, ci permite aplicarea acesteia in statele membre notificate si care confirma eligibilitatea;<br><\/li>\n\n\n\n<li>poate fi retras sau modificat daca nu mai sunt indeplinite conditiile legale.<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Un stat membru poate decide ulterior ca persoana impozabila nu este eligibila pentru scutire sau a pierdut dreptul de a aplica regimul.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"2-de-ce-sa-optezi-pentru-codul-ex\"><strong>2. De ce sa optezi pentru codul EX&nbsp;<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Codul EX te scuteste de:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>a) Declaratia TVA standard (formular 300 sau echivalent local)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fara cod EX, o persoana care vinde in alte state membre trebuie sa se inregistreze in scopuri de TVA in fiecare tara si sa depuna declaratii TVA conform legislatiei locale.<br><\/li>\n\n\n\n<li>Cu cod EX, nu mai trebuie sa te inregistrezi pentru TVA in statul membru respectiv daca respecti plafonul si conditiile regimului special.<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>b) Declaratii periodice de TVA intracomunitare (formular 390\/VIES in Romania)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Persoanele care aplica regimul de scutire pentru intreprinderi mici nu mai raporteaza aceste livrari in declaratia recapitulative de TVA pentru UE, atata timp cat opereaza sub codul EX.<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>c) Declaratii informative suplimentare<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Declaratiile informative prevazute pentru livrari in alte state membre, care ar trebui completate de firmele standard, sunt inlocuite cu rapoartele trimestriale simplificate prevazute la art. 310\u00b9 alin. (13) si (14).<br><\/li>\n\n\n\n<li>Raportarea se face trimestrial, doar cu codul EX si valorile totale, fara detalierea fiecarui client sau factura.<\/li>\n<\/ul>\n\n\n\n<div id=\"conta-2800638887\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"138622\" class=\"elementor elementor-138622\" 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-74d5fa3 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d5fa3\" data-element_type=\"section\" data-e-type=\"section\">\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-e077846\" data-id=\"e077846\" 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-36d650e elementor-widget elementor-widget-image\" data-id=\"36d650e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"1080\" height=\"350\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png\" class=\"attachment-full size-full wp-image-140760\" alt=\"Oferta ContApp generala desktop\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png 1080w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-300x97.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-1024x332.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-768x249.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-596b463 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"596b463\" data-element_type=\"section\" data-e-type=\"section\">\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-5910dd8\" data-id=\"5910dd8\" 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-2a3b325 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"2a3b325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"340\" height=\"515\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png\" class=\"attachment-medium_large size-medium_large wp-image-140761\" alt=\"Oferta ContApp generala mobile\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png 340w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1-198x300.png 198w\" sizes=\"(max-width: 340px) 100vw, 340px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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 class=\"wp-block-heading\" id=\"2-cine-poate-aplica-regimul-si-codul-ex\"><strong>2. Cine poate aplica regimul si codul EX<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O persoana impozabila stabilita in Romania poate aplica regimul de scutire in alte state membre daca sunt indeplinite cumulativ urmatoarele conditii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cifra de afaceri anuala la nivelul intregii UE nu depaseste 100.000 euro, atat in anul curent, cat si in anul precedent;<br><\/li>\n\n\n\n<li>cifra de afaceri realizata in statul membru in care se solicita scutirea nu depaseste plafonul de scutire stabilit de acel stat (vezi tabelul Anexa mai jos plafoanele de scutire din fiecare stat).<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Plafonul de 100.000 euro nu este pe tari, ci se calculeaza cumulat pentru toate operatiunile realizate in Uniunea Europeana, inclusiv Romania.<\/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-d8ccb791 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\"><strong>Atentie<\/strong>! La calculul cifrei de afaceri se includ nu doar operatiunile taxabile, ci si operatiuni scutite cu drept de deducere; anumite operatiuni scutite fara drept de deducere; operatiuni imobiliare, financiare si de asigurare (cu exceptia celor strict accesorii).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nu se includ cesiunile de active fixe.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"3-notificarea-prealabila-pas-obligatoriu\"><strong>3. Notificarea prealabila \u2013 pas obligatoriu<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru a putea aplica regimul special de scutire pentru intreprinderile mici in unul sau mai multe state membre ale Uniunii Europene, persoana impozabila stabilita in Romania are obligatia de a depune, in prealabil, o notificare la organele fiscale competente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Documentul trebuie sa contina, in primul rand, datele de identificare ale persoanei impozabile, precum codul de identificare fiscala, denumirea sau numele, domeniul de activitate, forma juridica si domiciliul fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un alt element important il reprezinta indicarea statului sau statelor membre in care doresti sa beneficiezi de scutire de TVA. In situatia in care esti deja inregistrat in scopuri de TVA intr-un alt stat membru, acest lucru trebuie mentionat prin includerea codului de TVA atribuit de acel stat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De asemenea, notificarea trebuie sa includa informatii detaliate privind cifra de afaceri, respectiv valoarea totala a livrarilor de bunuri si a prestarilor de servicii realizate in Romania si in celelalte state membre. Aceste valori se raporteaza pentru anul calendaristic precedent sau, in anumite situatii, pentru ultimii doi ani calendaristici, in functie de regulile aplicabile in statul membru vizat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nu in ultimul rand, este necesara declararea opera\u021biunilor realizate in anul in curs, pana la momentul depunerii notific\u0103rii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Verificarea scutirii \u00een statele membre: https:\/\/ec.europa.eu\/taxation_customs\/sme-verification\/#\/sme-verification<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"4-cand-se-poate-aplica-efectiv-scutirea\"><strong>4. Cand se poate aplica efectiv scutirea<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Scutirea se aplica:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>de la data comunicarii codului EX de catre ANAF, sau<br><\/li>\n\n\n\n<li>de la data confirmarii utilizarii codului deja atribuit, in cazul actualizarii notificarii.<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">ANAF comunica codul EX, de regula, in termen de 35 de zile lucratoare, termen care poate fi prelungit daca alte state membre solicita verificari suplimentare pentru prevenirea fraudei.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"5-obligatiile-dupa-obtinerea-codului-ex\"><strong>5. Obligatiile dupa obtinerea codului EX<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dupa obtinerea codului EX si aplicarea regimului special de scutire pentru intreprinderile mici in alte state membre ale Uniunii Europene, persoanele impozabile stabilite in Romania au o obligatie fiscala recurenta: depunerea raportului trimestrial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Raportul trebuie intocmit si transmis catre organul fiscal competent pentru fiecare trimestru calendaristic, pana in ultima zi calendaristica a lunii urmatoare trimestrului, chiar daca aceasta zi este nelucratoare. Nerespectarea termenului poate atrage sanctiuni si, in anumite situatii, pierderea dreptului de a aplica regimul de scutire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In raportul trimestrial trebuie mentionat codul individual de identificare (codul EX), precum si informatii privind cifra de afaceri realizata in perioada de raportare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Astfel, persoana impozabila trebuie sa declare:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>valoarea totala a livrarilor de bunuri si prestarilor de servicii realizate in Romania in trimestrul respectiv sau valoarea \u201e0\u201d, daca nu a existat activitate;<br><\/li>\n\n\n\n<li>valoarea totala a livrarilor de bunuri si prestarilor de servicii realizate in fiecare stat membru, altul decat Romania, in care se aplica scutirea, sau \u201e0\u201d in lipsa activitatii.<br><\/li>\n<\/ul>\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-d8ccb791 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\"><strong>Atentie!<\/strong> In cazul statelor membre care aplica plafoane diferite, valorile trebuie raportate separat pentru fiecare plafon aplicabil.&nbsp;<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"6-declararea-sumelor-si-conversia-in-euro\"><strong>6. Declararea sumelor si conversia in euro<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Toate sumele declarate, atat in notificarea prealabila, cat si in rapoartele trimestriale, trebuie exprimate exclusiv in euro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In cazul in care livrarile de bunuri sau prestarile de servicii au fost efectuate in alte monede, conversia se realizeaza folosind:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cursul de schimb valabil in prima zi a anului calendaristic;<br><\/li>\n\n\n\n<li>cursul publicat de Banca Centrala Europeana pentru acea zi sau, daca nu este publicat, cursul din urmatoarea zi de publicare.<br><\/li>\n<\/ul>\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-d8ccb791 wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\"><strong>Atentie!<\/strong> Acelasi curs se foloseste pentru toate operatiunile din anul respectiv, indiferent de data facturarii. Ignorarea acestei reguli poate conduce la erori in calculul plafoanelor si la pierderea nejustificata a regimului de scutire.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"7-depasirea-plafonului-si-incetarea-regimului\"><strong>7. Depasirea plafonului si incetarea regimului<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In momentul in care plafonul cifrei de afaceri anuale la nivel UE este depasit, persoana impozabila are obligatia de a informa organul fiscal competent in termen de 15 zile lucratoare de la data depasirii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Totodata, trebuie raportata si valoarea livrarilor de bunuri si a prestarilor de servicii realizate de la inceputul trimestrului calendaristic curent pana la data depasirii plafonului.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dupa notificare sau ca urmare a informatiilor primite, organul fiscal competent poate interveni asupra codului EX, in functie de situatie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Astfel, ANAF anuleaza codul EX, prin eliminarea sufixului \u201eEX\u201d, daca persoana impozabila nu mai aplica regimul special de scutire in niciun alt stat membru sau actualizeaza informatiile asociate codului EX, daca regimul continua sa fie aplicat in unul sau mai multe state membre.<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceasta masura intervine in urmatoarele situatii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cifra de afaceri raportata depaseste plafonul de 100.000 euro la nivel UE;<br><\/li>\n\n\n\n<li>statul membru care acorda scutirea notifica faptul ca persoana impozabila nu mai este eligibila (plafonul tarii respective a fost depasit) sau ca scutirea a incetat;<br><\/li>\n\n\n\n<li>persoana impozabila decide sa renunte voluntar la aplicarea scutirii;<br><\/li>\n\n\n\n<li>persoana impozabila isi inceteaza activitatea sau autoritatea fiscala constata incetarea activitatii.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"8-transmiterea-informatiilor-si-administrarea-regimului\"><strong>8. Transmiterea informatiilor si administrarea regimului<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Toate notificarile si raportarile:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>se transmit exclusiv prin mijloace electronice;<br><\/li>\n\n\n\n<li>sunt administrate de un organ fiscal central desemnat de ANAF.<br><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"concluzie\"><strong>Concluzie<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Codul EX nu este o formalitate, ci un regim fiscal monitorizat permanent, care presupune:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>evidenta stricta a cifrei de afaceri la nivel UE;<br><\/li>\n\n\n\n<li>raportare trimestriala constanta;<br><\/li>\n\n\n\n<li>cunoasterea plafoanelor si regulilor din fiecare stat membru.<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru antreprenori, codul EX poate fi un avantaj real, dar doar daca este gestionat corect si proactiv.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"tabel-plafon-tva-tari-ue\"><strong>Anexa &#8211; Tabel plafon TVA tari UE:<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Nr.<\/td><td>Stat membru UE<\/td><td>Plafon TVA &#8211; EURO<\/td><td>Sursa<\/td><\/tr><tr><td>1<\/td><td>Austria<\/td><td>55.000<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/austria-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Austria SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>2<\/td><td>Belgia<\/td><td>25.000<\/td><td><a href=\"https:\/\/www.cleartax.com\/be\/vat-exemption-scheme-belgium\" target=\"_blank\" rel=\"noopener\">VAT Exemption Scheme for Small Businesses: Rules and Eligibility 2026<\/a><\/td><\/tr><tr><td>3<\/td><td>Bulgaria<\/td><td>51.130<\/td><td><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/tedb\/#\/sme-search\/sme-search-result?ms=BG\" target=\"_blank\" rel=\"noopener\">Taxes in Europe Database v5 &#8211; SME Search Results<\/a><\/td><\/tr><tr><td>4<\/td><td>Croatia<\/td><td>60.000<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/croatia-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Croatia SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>5<\/td><td>Cipru<\/td><td>15.600<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/cyprus-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Cyprus SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>6<\/td><td>Cehia<\/td><td>~ 78.800<\/td><td><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/tedb\/#\/sme-search\/sme-search-result?ms=CZ\" target=\"_blank\" rel=\"noopener\">Taxes in Europe Database v5 &#8211; SME Search Results<\/a><\/td><\/tr><tr><td>7<\/td><td>Danemarca<\/td><td>~ 6.700<\/td><td><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/tedb\/#\/sme-search\/sme-search-result?ms=DK\" target=\"_blank\" rel=\"noopener\">Taxes in Europe Database v5 &#8211; SME Search Results<\/a><\/td><\/tr><tr><td>8<\/td><td>Estonia<\/td><td>40.000<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/estonia-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Estonia SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>9<\/td><td>Finlanda<\/td><td>20.000<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/finland-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Finland SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>10<\/td><td>Franta<\/td><td>85.000 &#8211; pentru livrari de bunuri, vanzari online, inchirieri37.500 &#8211; pentru prestari de servicii<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/france-sme-rules_en\" target=\"_blank\" rel=\"noopener\">France SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>11<\/td><td>Germania<\/td><td>25.000<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/germany-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Germany SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>12<\/td><td>Grecia<\/td><td>?<\/td><td><\/td><\/tr><tr><td>13<\/td><td>Ungaria<\/td><td>~ 65.000<\/td><td><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/tedb\/#\/sme-search\/sme-search-result?ms=HU\" target=\"_blank\" rel=\"noopener\">Taxes in Europe Database v5 &#8211; SME Search Results<\/a><\/td><\/tr><tr><td>14<\/td><td>Irlanda<\/td><td>42.500 &#8211; pentru prestari de servicii85.000 &#8211; pentru livrari de bunuri<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/ireland-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Ireland SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>15<\/td><td>Italia<\/td><td>85.000<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/italy-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Italy SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>16<\/td><td>Letonia<\/td><td>50.000<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/latvia-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Latvia SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>17<\/td><td>Lituania<\/td><td>45.000<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/lithuania-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Lithuania SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>18<\/td><td>Luxemburg<\/td><td>50.000<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/luxembourg-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Luxembourg SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>19<\/td><td>Malta<\/td><td>35.000<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/malta-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Malta SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>20<\/td><td>Olanda<\/td><td>20.000<\/td><td><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/tedb\/#\/sme-search\/sme-search-result?ms=NL\" target=\"_blank\" rel=\"noopener\">Taxes in Europe Database v5 &#8211; SME Search Results<\/a><\/td><\/tr><tr><td>21<\/td><td>Polonia<\/td><td>?<\/td><td><\/td><\/tr><tr><td>22<\/td><td>Portugalia<\/td><td>15.000<\/td><td><a href=\"https:\/\/goalseek.pt\/new-vat-exemption-rules-what-changes-with-decree-law-no-35-2025\/\" target=\"_blank\" rel=\"noopener\">New VAT Exemption Rules: What Changes with Decree-Law No. 35\/2025? | GoalSeek<\/a><\/td><\/tr><tr><td>23<\/td><td>Romania<\/td><td>395.000 (RON)<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/romania-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Romania SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>24<\/td><td>Slovacia<\/td><td>50.000<\/td><td><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/tedb\/#\/sme-search\/sme-search-result?ms=SK\" target=\"_blank\" rel=\"noopener\">Taxes in Europe Database v5 &#8211; SME Search Results<\/a><\/td><\/tr><tr><td>25<\/td><td>Slovenia<\/td><td>60.000<\/td><td><a href=\"https:\/\/sme-vat-rules.ec.europa.eu\/national-vat-rules\/slovenia-sme-rules_en\" target=\"_blank\" rel=\"noopener\">Slovenia SME rules &#8211; VAT rules for small enterprises \u2013 SME scheme<\/a><\/td><\/tr><tr><td>26<\/td><td>Spania<\/td><td>?<\/td><td><\/td><\/tr><tr><td>27<\/td><td>Suedia<\/td><td>~ 12.200<\/td><td><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/tedb\/#\/sme-search\/sme-search-result?ms=SE\" target=\"_blank\" rel=\"noopener\">Taxes in Europe Database v5 &#8211; SME Search Results<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Regimul special de scutire pentru intreprinderile mici permite persoanelor impozabile stabilite in Romania sa aplice scutirea de TVA in alte state membre ale Uniunii Europene, cu respectarea unor conditii stricte. Pentru a beneficia de acest regim, ANAF atribuie un cod special de identificare \u2013 codul EX. Acest articol explica, intr-o forma practica, cine poate obtine [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":141553,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-141455","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141455","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=141455"}],"version-history":[{"count":9,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141455\/revisions"}],"predecessor-version":[{"id":141554,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141455\/revisions\/141554"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141553"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}