{"id":141466,"date":"2026-02-19T06:51:11","date_gmt":"2026-02-19T06:51:11","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141466"},"modified":"2026-09-22T17:01:55","modified_gmt":"2026-09-22T17:01:55","slug":"comision-retinut-din-factura","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/comision-retinut-din-factura\/","title":{"rendered":"Comision re\u021binut din \u00eencasare: cum \u00eenregistrezi factura (Airbnb, Booking, Bolt, Etsy, Stripe, Netopia)"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#in-ce-situatie-esti\">\u00cen ce situa\u021bie e\u0219ti<\/a><\/li><li><a href=\"#inregistrezi-brut-nu-net\">Regula de baz\u0103: \u00eenregistrezi valoarea din factur\u0103, nu suma din extras<\/a><ul><li><a href=\"#plafonul-de-tva\">De ce conteaz\u0103 pentru plafonul de TVA<\/a><\/li><\/ul><\/li><li><a href=\"#platforma-cu-factura-de-comision\">Cazul 1: platforma \u00ee\u021bi emite factur\u0103 de comision<\/a><ul><li><a href=\"#exemplu-cu-factura\">Exemplu complet, cu cifre<\/a><\/li><li><a href=\"#platforma-din-ue\">Platform\u0103 din UE: cod special, D301, D390 \u0219i TVA de 21%<\/a><\/li><li><a href=\"#platforma-din-afara-ue\">Platform\u0103 din afara UE: doar D301<\/a><\/li><li><a href=\"#retinere-la-sursa-pe-comision\">Al doilea impozit: re\u021binerea la surs\u0103 pe comision<\/a><\/li><\/ul><\/li><li><a href=\"#fara-factura-de-comision\">Cazul 2: nu prime\u0219ti factur\u0103 de comision<\/a><ul><li><a href=\"#exemplu-fara-factura\">Acelea\u0219i cifre, f\u0103r\u0103 factur\u0103 de comision<\/a><\/li><li><a href=\"#document-justificativ\">Ce document justificativ \u00ee\u021bi trebuie<\/a><\/li><\/ul><\/li><li><a href=\"#comision-bancar-de-transfer\">Cazul 3: comision bancar de transfer, nu de procesare<\/a><\/li><li><a href=\"#comision-in-valuta\">Comision re\u021binut \u00een valut\u0103<\/a><\/li><li><a href=\"#cum-inregistrezi-in-contapp\">Cum \u00eenregistrezi \u00een ContApp, pas cu pas<\/a><ul><li><a href=\"#o-linie-mai-multe-facturi\">C\u00e2nd o singur\u0103 linie din extras acoper\u0103 mai multe facturi<\/a><\/li><\/ul><\/li><li><a href=\"#greseli-frecvente\">Gre\u0219eli frecvente<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Lucrezi prin Airbnb, Booking, Bolt, Uber, Etsy, Stripe, Netopia sau un payment link \u0219i \u00een cont intr\u0103 mai pu\u021bin dec\u00e2t ai facturat. Diferen\u021ba este comisionul re\u021binut de intermediar. Dac\u0103 \u00eenchizi factura la suma din extras, ea r\u0103m\u00e2ne pentru totdeauna \u201e\u00eencasat\u0103 par\u021bial\u201d \u2014 \u0219i, mai grav, \u00ee\u021bi subestimezi cifra de afaceri.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mecanismul corect are <strong>dou\u0103 mi\u0219c\u0103ri f\u0103cute \u00een aceea\u0219i zi<\/strong>: \u00eencasezi factura la valoarea ei integral\u0103 \u0219i \u00eenregistrezi separat comisionul. Diferen\u021ba dintre cele dou\u0103 este exact suma din extras. Mai jos ai cele patru situa\u021bii care se confund\u0103 \u00eentre ele, dou\u0103 exemple complete cu acelea\u0219i cifre \u0219i pa\u0219ii exac\u021bi din ContApp.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pentru cine este acest articol:<\/strong> PFA, PFI, \u00eentreprinderi individuale \u0219i familiale, profesii liberale, cu contabilitate \u00een <a href=\"https:\/\/contapp.ro\/blog\/contabilitate-in-sistem-real\/\">partid\u0103 simpl\u0103<\/a>. Mecanica de \u00eenregistrare este aceea\u0219i \u0219i pentru pl\u0103titorii de TVA; ce difer\u0103 este tratamentul TVA-ului, semnalat la fiecare sec\u021biune.<\/p>\n\n\n\n<h2 id=\"in-ce-situatie-esti\" class=\"wp-block-heading\">\u00cen ce situa\u021bie e\u0219ti<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Toate cele patru situa\u021bii arat\u0103 la fel \u00een extras \u2014 o sum\u0103 mai mic\u0103 dec\u00e2t te a\u0219teptai. Se \u00eenregistreaz\u0103 \u00eens\u0103 diferit, iar trei dintre ele nu au deloc acelea\u0219i obliga\u021bii fiscale. \u00cencepe de aici:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Situa\u021bia<\/strong><\/td><td><strong>Prime\u0219ti factur\u0103 de comision?<\/strong><\/td><td><strong>Unde \u00eenregistrezi comisionul<\/strong><\/td><td><strong>Obliga\u021bii suplimentare<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Platform\u0103 stabilit\u0103 \u00een UE<\/strong> \u2014 de regul\u0103 Airbnb, Booking, Bolt, Uber, Stripe<\/td><td>Da, de la platform\u0103<\/td><td>Facturi furnizori, apoi Plat\u0103 furnizor<\/td><td>cod special de TVA, D301 <strong>\u0219i<\/strong> D390, TVA de 21% prin taxare invers\u0103<\/td><\/tr><tr><td><strong>Platform\u0103 stabilit\u0103 \u00een afara UE<\/strong><\/td><td>Da, de la platform\u0103<\/td><td>Facturi furnizori, apoi Plat\u0103 furnizor<\/td><td>cod special de TVA, <strong>numai<\/strong> D301, TVA de 21% prin taxare invers\u0103<\/td><\/tr><tr><td><strong>Procesator de pl\u0103\u021bi sau payment link f\u0103r\u0103 factur\u0103<\/strong> \u2014 de regul\u0103 Revolut Pro, unele b\u0103nci<\/td><td>Nu<\/td><td>Pl\u0103\u021bi diverse<\/td><td>ai nevoie de contract ca document justificativ<\/td><\/tr><tr><td><strong>Comision bancar de transfer sau de schimb valutar<\/strong><\/td><td>Nu, apare direct pe extras<\/td><td>Pl\u0103\u021bi diverse<\/td><td>extrasul este documentul justificativ<\/td><\/tr><\/tbody><\/table><\/figure>\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>Cum \u00ee\u021bi dai seama unde e stabilit\u0103 platforma.<\/strong> Nu te ghida dup\u0103 numele ei \u0219i nici dup\u0103 \u021bara din care ai impresia c\u0103 vine: aceea\u0219i platform\u0103 poate factura din entit\u0103\u021bi diferite, iar entitatea se poate schimba de la un an la altul. Uit\u0103-te la <strong>codul de TVA al emitentului, de pe factura de comision<\/strong>. Dac\u0103 \u00eencepe cu dou\u0103 litere de stat membru (IE, NL, EE, LU, DE\u2026), ai o achizi\u021bie intracomunitar\u0103 de servicii. Dac\u0103 factura nu are cod de TVA european, tratezi opera\u021biunea ca serviciu primit din afara Uniunii. C\u00e2nd factura nu e clar\u0103, cere-o \u00een form\u0103 complet\u0103 \u00eenainte de a o \u00eenregistra.<\/p>\n\n\n\n<h2 id=\"inregistrezi-brut-nu-net\" class=\"wp-block-heading\">Regula de baz\u0103: \u00eenregistrezi valoarea din factur\u0103, nu suma din extras<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen contabilitatea \u00een partid\u0103 simpl\u0103, v\u00e2nz\u0103rile \u0219i achizi\u021biile se \u00eenregistreaz\u0103 <strong>la valoarea \u00eenscris\u0103 pe document<\/strong>. Factura de v\u00e2nzare intr\u0103 cu valoarea ei, factura de comision cu valoarea ei, iar \u00een extras vezi diferen\u021ba. Suma net\u0103 din extras nu se \u00eenregistreaz\u0103 niciodat\u0103 ca venit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Din asta decurg dou\u0103 reguli practice:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fiecare factur\u0103 de v\u00e2nzare se \u00eencaseaz\u0103 la valoarea integral\u0103 de pe factur\u0103<\/strong>, nu la c\u00e2t a ajuns \u00een cont.<\/li>\n\n\n\n<li><strong>Comisionul nu se \u00eemparte pe facturi.<\/strong> Se \u00eenregistreaz\u0103 o singur\u0103 dat\u0103, ca opera\u021biune separat\u0103, la aceea\u0219i dat\u0103 din extras. Nu ai de calculat c\u00e2t comision revine fiec\u0103rei facturi.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"plafonul-de-tva\" class=\"wp-block-heading\">De ce conteaz\u0103 pentru plafonul de TVA<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aici e capcana care nu se vede. Dac\u0103 \u00eenregistrezi doar suma net\u0103 din extras, <strong>venitul net \u00ee\u021bi iese identic<\/strong> \u2014 ai un venit mai mic, dar \u0219i o cheltuial\u0103 mai mic\u0103. La impozit nu se schimb\u0103 nimic, deci nimic nu \u00ee\u021bi semnaleaz\u0103 gre\u0219eala. Ce se schimb\u0103 este <strong>cifra de afaceri<\/strong>, iar ea decide dac\u0103 \u0219i c\u00e2nd te \u00eenregistrezi \u00een scopuri de TVA.<\/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>Comisionul re\u021binut nu \u00ee\u021bi scade cifra de afaceri.<\/strong> La 2.000 de lei factura\u021bi \u0219i 200 de lei comision, cifra de afaceri este 2.000 de lei, nu 1.800. Dac\u0103 \u00eenregistrezi net, crezi c\u0103 ai cu 10% mai mult spa\u021biu p\u00e2n\u0103 la <a href=\"https:\/\/contapp.ro\/blog\/tva-vanzari-ue-non-ue-neplatitori\/\">plafonul de \u00eenregistrare \u00een scopuri de TVA<\/a> dec\u00e2t ai \u00een realitate \u2014 \u0219i \u00eel dep\u0103\u0219e\u0219ti f\u0103r\u0103 s\u0103 observi.<\/p>\n\n\n\n<h2 id=\"platforma-cu-factura-de-comision\" class=\"wp-block-heading\">Cazul 1: platforma \u00ee\u021bi emite factur\u0103 de comision<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este situa\u021bia cea mai frecvent\u0103: platforma re\u021bine comisionul din decontare \u0219i \u00ee\u021bi emite pentru el o factur\u0103, de regul\u0103 lunar\u0103. Ai trei \u00eenregistr\u0103ri de f\u0103cut, iar a treia le \u00eenchide pe primele dou\u0103.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Facturile de v\u00e2nzare<\/strong>, la <a href=\"https:\/\/suport.contapp.ro\/article\/59-factura-de-vanzari\">Facturi v\u00e2nz\u0103ri<\/a>, cu valoarea lor integral\u0103.<\/li>\n\n\n\n<li><strong>Factura de comision<\/strong>, la <a href=\"https:\/\/suport.contapp.ro\/article\/64-factura-de-achizitii\">Facturi furnizori<\/a>.<\/li>\n\n\n\n<li><strong>La data din extras<\/strong>, \u00eencasarea facturilor de v\u00e2nzare la valoarea integral\u0103 \u0219i, concomitent, plata facturii de comision. Diferen\u021ba dintre cele dou\u0103 este exact suma creditat\u0103 \u00een cont.<\/li>\n<\/ol>\n\n\n\n<h3 id=\"exemplu-cu-factura\" class=\"wp-block-heading\">Exemplu complet, cu cifre<\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d9ead3;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\u00cen februarie 2026 ai v\u00e2ndut prin platform\u0103 \u0219i ai emis <strong>5 facturi, \u00een total 2.000 de lei<\/strong>. Platforma a re\u021binut un <strong>comision de 200 de lei<\/strong>, pentru care \u021bi-a emis factur\u0103. Decontarea a avut loc pe <strong>28 februarie<\/strong>, c\u00e2nd \u00een cont au intrat <strong>1.800 de lei<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Ce \u00eenregistrezi<\/strong><\/td><td><strong>Unde<\/strong><\/td><td><strong>Sum\u0103<\/strong><\/td><td><strong>Dat\u0103<\/strong><\/td><\/tr><\/thead><tbody><tr><td>5 facturi de v\u00e2nzare<\/td><td>Facturi v\u00e2nz\u0103ri<\/td><td>2.000 lei<\/td><td>datele facturilor<\/td><\/tr><tr><td>factura de comision<\/td><td>Facturi furnizori<\/td><td>200 lei<\/td><td>data facturii<\/td><\/tr><tr><td>\u00eencasarea celor 5 facturi, integral<\/td><td>\u00cencas\u0103ri clien\u021bi<\/td><td>2.000 lei<\/td><td>28 februarie<\/td><\/tr><tr><td>plata facturii de comision<\/td><td>Pl\u0103\u021bi furnizori<\/td><td>200 lei<\/td><td>28 februarie<\/td><\/tr><tr><td><strong>Sold banc\u0103 la 28 februarie<\/strong><\/td><td>\u2014<\/td><td><strong>1.800 lei<\/strong><\/td><td>egal cu extrasul<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Rezultatul: facturile de v\u00e2nzare sunt \u00eenchise complet, factura de comision e \u00eenchis\u0103, cheltuiala de 200 de lei este \u00eenregistrat\u0103 \u0219i deductibil\u0103, soldul din ContApp corespunde cu extrasul, iar cifra de afaceri r\u0103m\u00e2ne 2.000 de lei.<\/p>\n\n\n\n<div id=\"conta-2042587694\" 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=\"platforma-din-ue\" class=\"wp-block-heading\">Platform\u0103 din UE: cod special, D301, D390 \u0219i TVA de 21%<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 platforma este stabilit\u0103 \u00eentr-un alt stat membru, factura de comision nu este o simpl\u0103 cheltuial\u0103: este o <strong>achizi\u021bie intracomunitar\u0103 de servicii<\/strong>, pentru care tu e\u0219ti cel care datoreaz\u0103 TVA-ul \u00een Rom\u00e2nia, prin taxare invers\u0103. Trei consecin\u021be, \u00een ordinea \u00een care te lovesc:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ai nevoie de cod special de TVA<\/strong> pentru opera\u021biuni intracomunitare, <strong>de la prima factur\u0103 de comision<\/strong> \u2014 la servicii nu exist\u0103 plafon, spre deosebire de achizi\u021biile de bunuri. Vezi <a href=\"https:\/\/contapp.ro\/blog\/operatiuni-intracomunitare-pfa-ii-si-profesii-liberale\/\" data-type=\"post\" data-id=\"128986\">cum ob\u021bii codul special de TVA<\/a>.<\/li>\n\n\n\n<li><strong>Depui dou\u0103 declara\u021bii<\/strong>: <a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\">Declara\u021bia 301<\/a>, decontul special de TVA, \u0219i Declara\u021bia 390, declara\u021bia recapitulativ\u0103. Ambele p\u00e2n\u0103 pe <strong>25<\/strong> a lunii urm\u0103toare celei \u00een care ai primit factura.<\/li>\n\n\n\n<li><strong>Pl\u0103te\u0219ti efectiv TVA-ul<\/strong> prin D301. Nu e o formalitate declarativ\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d9ead3;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\"><strong>Costul real, pe cifrele exemplului.<\/strong> La 200 de lei comision, TVA-ul de 21% este <strong>42 de lei<\/strong>. \u00cei virezi la buget p\u00e2n\u0103 pe 25 a lunii urm\u0103toare \u0219i, dac\u0103 nu e\u0219ti \u00eenregistrat \u00een regim normal de TVA, <strong>nu \u00eei deduci<\/strong> \u2014 r\u0103m\u00e2n cost. Bugeteaz\u0103-i de la \u00eenceput: comisionul te cost\u0103 242 de lei, nu 200.<\/p>\n\n\n\n<h3 id=\"platforma-din-afara-ue\" class=\"wp-block-heading\">Platform\u0103 din afara UE: doar D301<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru serviciile cump\u0103rate de la un prestator stabilit \u00een afara Uniunii Europene, mecanismul de taxare invers\u0103 este acela\u0219i \u2014 datorezi \u0219i pl\u0103te\u0219ti TVA-ul de 21% \u00een Rom\u00e2nia \u2014 dar <strong>declara\u021bia recapitulativ\u0103 390 nu se depune<\/strong>. D390 este rezervat\u0103 opera\u021biunilor intracomunitare. Depui numai <strong>Declara\u021bia 301<\/strong>, cu acela\u0219i termen de 25.<\/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>Important!<\/strong> Este cea mai frecvent\u0103 confuzie pe acest subiect: se depune D390 pentru un prestator din afara UE, ca \u201es\u0103 fie sigur\u201d. Nu e sigur, e gre\u0219it \u2014 o declara\u021bie depus\u0103 f\u0103r\u0103 opera\u021biuni intracomunitare raporteaz\u0103 ceva ce nu s-a \u00eent\u00e2mplat.<\/p>\n\n\n\n<h3 id=\"retinere-la-sursa-pe-comision\" class=\"wp-block-heading\">Al doilea impozit: re\u021binerea la surs\u0103 pe comision<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">TVA-ul nu este singura obliga\u021bie care poate ap\u0103rea. Comisionul pl\u0103tit unei platforme <strong>nerezidente<\/strong> intr\u0103, \u00een anumite situa\u021bii, \u0219i sub re\u021binerea la surs\u0103 pe comisioane \u2014 declarat\u0103 lunar \u00een <a href=\"https:\/\/contapp.ro\/blog\/declaratia-100-pentru-impozit-chirii-din-contapp\/\">Declara\u021bia 100, cu codul 634<\/a>, plus D207 la final de an.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cota nu este fix\u0103: depinde de conven\u021bia de evitare a dublei impuneri cu statul platformei \u0219i, mai important, de faptul c\u0103 ai sau nu <strong>certificatul de reziden\u021b\u0103 fiscal\u0103<\/strong> al platformei. \u00cen lipsa lui se aplic\u0103 cota din Codul fiscal, sensibil mai mare. Pentru Bolt \u0219i Uber, cotele \u0219i formulele de calcul sunt detaliate \u00een articolul despre Declara\u021bia 100; dac\u0103 lucrezi cu alt\u0103 platform\u0103 nerezident\u0103, verific\u0103-\u021bi situa\u021bia \u0219i cere certificatul <strong>\u00eenainte de prima plat\u0103<\/strong>.<\/p>\n\n\n\n<h2 id=\"fara-factura-de-comision\" class=\"wp-block-heading\">Cazul 2: nu prime\u0219ti factur\u0103 de comision<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Unele procesatoare \u0219i unele b\u0103nci re\u021bin comisionul din \u00eencasare, dar nu \u00ee\u021bi emit nicio factur\u0103 pentru el. Cazul tipic este un payment link: clientul pl\u0103te\u0219te 2.000 de lei, \u00een cont intr\u0103 1.800, iar pe extras comisionul apare discret, ca diferen\u021b\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">F\u0103r\u0103 factur\u0103 de la prestator nu ai ce pl\u0103ti la Pl\u0103\u021bi furnizori. Comisionul se \u00eenregistreaz\u0103 la <a href=\"https:\/\/suport.contapp.ro\/article\/70-plati-diverse\">Pl\u0103\u021bi diverse<\/a>, pe categoria fiscal\u0103 de cheltuieli deductibile. Restul mecanicii r\u0103m\u00e2ne identic: <strong>factura de v\u00e2nzare se \u00eencaseaz\u0103 integral<\/strong>.<\/p>\n\n\n\n<h3 id=\"exemplu-fara-factura\" class=\"wp-block-heading\">Acelea\u0219i cifre, f\u0103r\u0103 factur\u0103 de comision<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Ce \u00eenregistrezi<\/strong><\/td><td><strong>Unde<\/strong><\/td><td><strong>Sum\u0103<\/strong><\/td><td><strong>Dat\u0103<\/strong><\/td><\/tr><\/thead><tbody><tr><td>facturile de v\u00e2nzare<\/td><td>Facturi v\u00e2nz\u0103ri<\/td><td>2.000 lei<\/td><td>datele facturilor<\/td><\/tr><tr><td>\u00eencasarea lor, integral<\/td><td>\u00cencas\u0103ri clien\u021bi<\/td><td>2.000 lei<\/td><td>28 februarie<\/td><\/tr><tr><td>comisionul re\u021binut<\/td><td><strong>Pl\u0103\u021bi diverse<\/strong>, cheltuieli deductibile<\/td><td>200 lei<\/td><td>28 februarie<\/td><\/tr><tr><td><strong>Sold banc\u0103 la 28 februarie<\/strong><\/td><td>\u2014<\/td><td><strong>1.800 lei<\/strong><\/td><td>egal cu extrasul<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d9ead3;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\"><strong>Ce se re\u021bine din compara\u021bia celor dou\u0103 cazuri.<\/strong> Venitul net este identic: 2.000 de lei venit \u0219i 200 de lei cheltuial\u0103. Cifra de afaceri este identic\u0103: 2.000 de lei. Soldul bancar este identic: 1.800 de lei. Difer\u0103 doar <strong>unde<\/strong> \u00eenregistrezi comisionul \u2014 plat\u0103 furnizor sau plat\u0103 divers\u0103 \u2014 \u0219i <strong>ce document<\/strong> \u00eel justific\u0103. Dac\u0103 prime\u0219ti o factur\u0103, chiar \u0219i una lunar\u0103 cumulat\u0103, e\u0219ti \u00een cazul 1, cu tot ce \u00eenseamn\u0103 el.<\/p>\n\n\n\n<h3 id=\"document-justificativ\" class=\"wp-block-heading\">Ce document justificativ \u00ee\u021bi trebuie<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Documentul justificativ este <strong>contractul de prest\u0103ri servicii<\/strong> cu procesatorul sau cu banca, \u00een care trebuie s\u0103 fie specificat cine suport\u0103 comisionul: tu, ca furnizor, sau clientul t\u0103u. Peste el se a\u0219az\u0103 <strong>raportul de decontare<\/strong> din panoul procesatorului \u2014 cel care arat\u0103 suma procesat\u0103, comisionul, totalul virat, IBAN-ul \u0219i data. \u00cel p\u0103strezi la dosar, ca anex\u0103 la extras: e singurul document care explic\u0103 de ce \u00een extras apare o singur\u0103 sum\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 nu ai nici contract, nici raport de decontare, <strong>comisionul re\u021binut este cheltuial\u0103 nedeductibil\u0103<\/strong>. Nu dispare din eviden\u021b\u0103 \u2014 se \u00eenregistreaz\u0103, dar pe categoria fiscal\u0103 de cheltuieli nedeductibile.<\/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>Important!<\/strong> C\u00e2nd platforma emite factur\u0103, <strong>factura este documentul<\/strong>. Raportul de decontare nu o \u00eenlocuie\u0219te \u0219i nu o dubleaz\u0103: dac\u0103 \u00eenregistrezi \u0219i factura de comision, \u0219i o plat\u0103 divers\u0103 pe baza raportului, ai trecut comisionul de dou\u0103 ori pe cheltuieli.<\/p>\n\n\n\n<h2 id=\"comision-bancar-de-transfer\" class=\"wp-block-heading\">Cazul 3: comision bancar de transfer, nu de procesare<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se confund\u0103 des cu cazul 2, de\u0219i este o situa\u021bie complet diferit\u0103: aici <strong>nu se re\u021bine nimic dintr-o \u00eencasare a ta<\/strong>. Banca \u00ee\u021bi taxeaz\u0103 separat opera\u021biunile \u2014 comision lunar de administrare, comision de transfer, comision de plat\u0103 a unei facturi, comision de schimb valutar. Pe extras apar ca opera\u021biuni distincte, nu ca diferen\u021b\u0103 la o \u00eencasare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consecin\u021ba practic\u0103: <strong>facturile tale de v\u00e2nzare nu sunt afectate \u00een niciun fel.<\/strong> Se \u00eencaseaz\u0103 la valoarea lor, iar comisionul bancar se \u00eenregistreaz\u0103 la Pl\u0103\u021bi diverse, pe categoria fiscal\u0103 de cheltuieli deductibile, cu extrasul ca document justificativ.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un caz aparte este <strong>schimbul valutar \u00eentre dou\u0103 conturi ale tale<\/strong>: transferul \u00een sine merge pe categoria fiscal\u0103 de transferuri, iar comisionul b\u0103ncii se \u00eenregistreaz\u0103 separat, ca cheltuial\u0103 deductibil\u0103. Pa\u0219ii exac\u021bi sunt \u00een documenta\u021bie, la <a href=\"https:\/\/suport.contapp.ro\/article\/123-exemple-de-incasari-si-plati\">exemplele de \u00eencas\u0103ri \u0219i pl\u0103\u021bi<\/a>.<\/p>\n\n\n\n<h2 id=\"comision-in-valuta\" class=\"wp-block-heading\">Comision re\u021binut \u00een valut\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 factura este \u00een euro \u0219i comisionul e re\u021binut \u00een euro, mecanismul nu se schimb\u0103: \u00eencasezi factura integral, \u00een valut\u0103, \u0219i \u00eenregistrezi comisionul ca opera\u021biune separat\u0103, \u00een aceea\u0219i valut\u0103. La o factur\u0103 de 100 de euro cu 5 euro comision, \u00eenregistrezi o \u00eencasare de 100 de euro \u0219i o plat\u0103 de 5 euro \u2014 \u00een cont au intrat 95. Conversia \u00een lei o face ContApp, la cursul valabil pentru data opera\u021biunii.<\/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>Important!<\/strong> \u00cen ContApp, valuta facturii trebuie s\u0103 corespund\u0103 valutei b\u0103ncii sau casei pe care \u00eencasezi. Dac\u0103 ai facturi \u00een euro, ai nevoie de un cont \u00een euro definit la <a href=\"https:\/\/suport.contapp.ro\/article\/40-case-si-banci\">Set\u0103ri firm\u0103 \/ Case \u0219i b\u0103nci<\/a> \u2014 altfel facturile respective pur \u0219i simplu nu apar \u00een lista de \u00eencasare.<\/p>\n\n\n\n<h2 id=\"cum-inregistrezi-in-contapp\" class=\"wp-block-heading\">Cum \u00eenregistrezi \u00een ContApp, pas cu pas<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Facturile de v\u00e2nzare<\/strong> \u2014 la <em>Venituri \/ Facturi v\u00e2nz\u0103ri<\/em>, la valoarea lor integral\u0103.<\/li>\n\n\n\n<li><strong>Factura de comision<\/strong>, dac\u0103 o ai \u2014 la <em>Cheltuieli \/ Facturi furnizori<\/em>. Dac\u0103 este o achizi\u021bie intracomunitar\u0103 de servicii, o \u00eenregistrezi pe <strong>CIF-ul intracomunitar<\/strong>. Dac\u0103 a venit prin e-Factura, o g\u0103se\u0219ti deja preluat\u0103 din SPV.<\/li>\n\n\n\n<li><strong>\u00cencasarea, la data din extras<\/strong> \u2014 <em>\u00cencas\u0103ri \u0219i pl\u0103\u021bi \/ \u00cencasare<\/em>, sau butonul <strong>Ad\u0103ugare rapid\u0103<\/strong> din meniul superior. Selectezi clientul \u0219i banca, apoi bifezi <strong>\u201e\u00eencaseaz\u0103 integral\u201d<\/strong> pe fiecare factur\u0103. Nu completezi c\u00e2mpul <em>Valoarea \u00eencasat\u0103<\/em> cu suma din extras \u2014 acolo e gre\u0219eala care las\u0103 factura deschis\u0103.<\/li>\n\n\n\n<li><strong>Detaliile \u00eencas\u0103rii<\/strong> \u2014 la <em>Document \u00eencasare<\/em> alegi <em>Extras<\/em>, iar la <em>Nr. document<\/em> pui luna extrasului: 2 pentru februarie, 3 pentru martie.<\/li>\n\n\n\n<li><strong>Comisionul, \u00een aceea\u0219i zi.<\/strong> Cu factur\u0103: <em>\u00cencas\u0103ri \u0219i pl\u0103\u021bi \/ Plat\u0103 \u2192 Pl\u0103\u021bi furnizori<\/em>, plat\u0103 integral\u0103 pe factura de comision. F\u0103r\u0103 factur\u0103: <em>Pl\u0103\u021bi diverse<\/em>, pe categoria fiscal\u0103 de cheltuieli deductibile, cu o explica\u021bie clar\u0103 \u2014 \u201eComision procesare pl\u0103\u021bi, decontare 28.02.2026\u201d.<\/li>\n\n\n\n<li><strong>Verificarea, obligatorie.<\/strong> Soldul b\u0103ncii din ContApp la data respectiv\u0103 trebuie s\u0103 fie egal cu soldul din extras. Dac\u0103 nu este, una dintre cele dou\u0103 opera\u021biuni lipse\u0219te.<\/li>\n<\/ol>\n\n\n\n<h3 id=\"o-linie-mai-multe-facturi\" class=\"wp-block-heading\">C\u00e2nd o singur\u0103 linie din extras acoper\u0103 mai multe facturi<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Este situa\u021bia normal\u0103 la un magazin online: o singur\u0103 decontare zilnic\u0103 pentru toate comenzile zilei. \u00centr-o singur\u0103 \u00eencasare po\u021bi selecta <strong>mai multe facturi, dar toate ale aceluia\u0219i client<\/strong>. Dac\u0103 decontarea acoper\u0103 facturi emise c\u0103tre clien\u021bi diferi\u021bi, \u00eenregistrezi c\u00e2te o \u00eencasare pentru fiecare client \u2014 toate cu aceea\u0219i dat\u0103 \u0219i acela\u0219i num\u0103r de document. Comisionul \u00eel \u00eenregistrezi <strong>o singur\u0103 dat\u0103, pentru tot lotul<\/strong>.<\/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\">\u00cencasarea mai multor clien\u021bi printr-o singur\u0103 opera\u021biune nu este disponibil\u0103 deocamdat\u0103. P\u00e2n\u0103 atunci, folose\u0219te regula de control: <strong>totalul \u00eencas\u0103rilor din ziua respectiv\u0103 minus comisionul = suma creditat\u0103 \u00een extras<\/strong>. Dac\u0103 egalitatea nu iese, ceva lipse\u0219te sau e \u00eenregistrat de dou\u0103 ori.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 folose\u0219ti <a href=\"https:\/\/suport.contapp.ro\/article\/170-importul-tranzactiilor-bancare-in-contabilitate\">importul tranzac\u021biilor bancare<\/a>, porne\u0219ti din <em>\u00cencas\u0103ri \u0219i pl\u0103\u021bi \/ Tranzac\u021bii bancare<\/em> \u0219i ape\u0219i <strong>Preia \u00een contabilitate<\/strong> pe linia de decontare. \u00cemperecherea automat\u0103 nu va stinge factura, pentru c\u0103 suma creditat\u0103 este mai mic\u0103 \u2014 de aceea repartizezi manual: \u00eencasare la valoarea integral\u0103 a facturilor, plus comisionul ca opera\u021biune separat\u0103.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d9ead3;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">Pentru pa\u0219ii cu capturi de ecran, ecran cu ecran, vezi \u00een manualul de utilizare articolul <a href=\"https:\/\/suport.contapp.ro\/article\/196-incasari-din-care-s-au-retinut-comisioane\">Facturi \u00eencasate par\u021bial (comisioane re\u021binute de intermediari)<\/a>.<\/p>\n\n\n\n<h2 id=\"greseli-frecvente\" class=\"wp-block-heading\">Gre\u0219eli frecvente<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00cenregistrezi doar suma net\u0103 din extras.<\/strong> Impozitul iese la fel, deci nu observi nimic \u2014 dar \u00ee\u021bi subestimezi cifra de afaceri \u0219i ratezi momentul \u00eenregistr\u0103rii \u00een scopuri de TVA.<\/li>\n\n\n\n<li><strong>\u00cenchizi factura la valoarea \u00eencasat\u0103.<\/strong> R\u0103m\u00e2ne \u201e\u00eencasat\u0103 par\u021bial\u201d pentru totdeauna, iar soldul clientului nu mai reflect\u0103 realitatea.<\/li>\n\n\n\n<li><strong>Treci comisionul ca reducere pe factura de v\u00e2nzare.<\/strong> Factura se \u00eenchide, dar pierzi cheltuiala \u0219i raportezi un venit mai mic dec\u00e2t cel real.<\/li>\n\n\n\n<li><strong>Nu ceri codul special de TVA pentru c\u0103 \u201ee doar 30 de lei comision\u201d.<\/strong> La achizi\u021biile de servicii din UE obliga\u021bia nu are plafon: se na\u0219te la prima factur\u0103.<\/li>\n\n\n\n<li><strong>Depui D390 pentru un prestator din afara UE.<\/strong> Declara\u021bia recapitulativ\u0103 e numai pentru opera\u021biuni intracomunitare.<\/li>\n\n\n\n<li><strong>Ui\u021bi de TVA-ul de 21% de pl\u0103tit prin D301.<\/strong> La un nepl\u0103titor de TVA el nu se deduce: e cost \u0219i trebuie bugetat.<\/li>\n\n\n\n<li><strong>\u00cenregistrezi \u0219i factura de comision, \u0219i raportul de decontare.<\/strong> Ai dedus comisionul de dou\u0103 ori.<\/li>\n<\/ul>\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\">Cum sting complet factura dac\u0103 \u00een cont au intrat mai pu\u021bini bani?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu \u00eencasezi factura cu suma din extras. Bifezi \u201e\u00eencaseaz\u0103 integral\u201d pe factur\u0103, apoi \u00eenregistrezi separat comisionul \u2014 ca plat\u0103 furnizor, dac\u0103 ai factur\u0103 de comision, sau ca plat\u0103 divers\u0103, dac\u0103 nu ai. Diferen\u021ba dintre \u00eencasare \u0219i plat\u0103 este exact suma care a intrat \u00een cont, iar factura r\u0103m\u00e2ne \u00eenchis\u0103 complet.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00cen Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi trec suma brut\u0103 sau suma net\u0103 din extras?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Suma brut\u0103, adic\u0103 valoarea de pe factur\u0103. Comisionul apare separat, ca plat\u0103. Ambele opera\u021biuni intr\u0103 \u00een registru, iar diferen\u021ba dintre ele corespunde cu mi\u0219carea real\u0103 din cont.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Comisionul re\u021binut \u00eemi scade cifra de afaceri pentru plafonul de TVA?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Cifra de afaceri se calculeaz\u0103 pe valoarea facturat\u0103, nu pe suma \u00eencasat\u0103 net. Comisionul este o cheltuial\u0103 a ta, nu o reducere a venitului.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ce fac dac\u0103 o singur\u0103 linie din extras acoper\u0103 mai multe facturi?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru facturi ale aceluia\u0219i client le selectezi pe toate \u00eentr-o singur\u0103 \u00eencasare. Pentru clien\u021bi diferi\u021bi \u00eenregistrezi c\u00e2te o \u00eencasare pe client, toate la aceea\u0219i dat\u0103 \u0219i cu acela\u0219i num\u0103r de document. Comisionul se \u00eenregistreaz\u0103 o singur\u0103 dat\u0103, pentru toat\u0103 decontarea.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Nu am factur\u0103 de comision. Ce document justificativ \u00eemi trebuie?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Contractul de prest\u0103ri servicii, \u00een care e specificat cine suport\u0103 comisionul, plus raportul de decontare al procesatorului, p\u0103strat ca anex\u0103 la extras. F\u0103r\u0103 niciunul dintre ele, comisionul este cheltuial\u0103 nedeductibil\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">De ce datorez TVA pe comisionul unei platforme din UE dac\u0103 nu sunt pl\u0103titor de TVA?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru c\u0103 la serviciile primite din alt stat membru TVA-ul se datoreaz\u0103 de beneficiar, \u00een Rom\u00e2nia, prin taxare invers\u0103. Te \u00eenregistrezi cu cod special de TVA, declari opera\u021biunea \u00een D301 \u0219i D390 \u0219i pl\u0103te\u0219ti TVA-ul de 21%. Nefiind \u00eenregistrat \u00een regim normal, nu \u00eel deduci: r\u0103m\u00e2ne un cost al comisionului.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Trimit \u00een e-Factura facturile emise clien\u021bilor prin platform\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Criteriul nu este cet\u0103\u021benia sau reziden\u021ba clientului, ci <strong>locul livr\u0103rii bunurilor sau al prest\u0103rii serviciilor<\/strong>: dac\u0103 locul opera\u021biunii este \u00een Rom\u00e2nia, factura se transmite \u00een e-Factura, inclusiv c\u0103tre persoane fizice str\u0103ine. Detaliile, inclusiv excep\u021biile \u0219i termenul de transmitere, sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/e-factura\/\">ghidul e-Factura<\/a>.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d9ead3;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\u00cen ContApp, \u00eencasarea integral\u0103 a facturii, plata comisionului, Registrul-jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi \u0219i Registrul de eviden\u021b\u0103 fiscal\u0103 se completeaz\u0103 singure din documentele \u00eenregistrate, iar soldul b\u0103ncii \u00eel compari direct cu extrasul. <a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\u00cencearc\u0103 gratuit 30 de zile<\/a>, f\u0103r\u0103 card bancar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cite\u0219te \u0219i:<\/strong> <a href=\"https:\/\/contapp.ro\/blog\/contabilitate-uber-bolt-in-contapp\/\">Contabilitate Uber Bolt \u00een ContApp<\/a> \u00b7 <a href=\"https:\/\/contapp.ro\/blog\/venituri-din-inchirierea-camerelor-in-scop-turistic\/\">Venituri din \u00eenchirierea camerelor \u00een scop turistic<\/a> \u00b7 <a href=\"https:\/\/contapp.ro\/blog\/lista-de-cheltuieli-deductibile-pfa\/\">Cheltuieli deductibile \u0219i nedeductibile la PFA<\/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. 68 alin. (4) privind condi\u021biile de deductibilitate \u0219i art. 317 privind \u00eenregistrarea \u00een scopuri de TVA pentru opera\u021biuni intracomunitare; OMFP nr. 170\/2015 privind reglement\u0103rile contabile pentru contabilitatea \u00een partid\u0103 simpl\u0103.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Suma din extras e mai mic\u0103 dec\u00e2t factura? Vezi cum \u00eenchizi factura integral, unde treci comisionul re\u021binut de platform\u0103 \u0219i ce TVA datorezi la platformele din UE.<\/p>\n","protected":false},"author":2,"featured_media":142272,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474,1],"tags":[586,587,375,583,584,520,585],"class_list":["post-141466","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","category-taxe-pfa","tag-airbnb","tag-booking","tag-cod-special-de-tva","tag-comision-retinut","tag-netopia","tag-plata-partiala","tag-stripe"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141466","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=141466"}],"version-history":[{"count":7,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141466\/revisions"}],"predecessor-version":[{"id":142934,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141466\/revisions\/142934"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142272"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}