{"id":141466,"date":"2026-02-19T06:51:11","date_gmt":"2026-02-19T06:51:11","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141466"},"modified":"2026-03-17T13:10:41","modified_gmt":"2026-03-17T13:10:41","slug":"cum-inregistrezi-o-factura-din-care-ti-s-a-retinut-un-comision","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/cum-inregistrezi-o-factura-din-care-ti-s-a-retinut-un-comision\/","title":{"rendered":"Cum \u00eenregistrezi o factur\u0103 din care s-a re\u021binut un comision"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Facturi \u00eencasate par\u021bial. Facturi din care s-au re\u021binut comisioane.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Atunci c\u00e2nd lucrezi printr-un intermediar (o agen\u021bie, o platform\u0103 online etc.), <strong>NU prime\u0219ti \u00een cont toat\u0103 suma de pe facturile emise.<\/strong> Intermediarul re\u021bine o parte din bani, reprezent\u00e2nd comisionul s\u0103u, \u0219i \u00ee\u021bi vireaz\u0103 doar diferen\u021ba.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Platforme ca Airbnb, Booking, Bolt, Uber, Etsy, Stripe, Netopia etc, re\u021bin comisioane din v\u00e2nz\u0103rile sau \u00eencas\u0103rile pe care le-ai realizat prin intermediul acestora. Pentru aceste comisioane platformele emit o factura, care trebuie \u00eenregistrat\u0103 in contabilitate. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Suma \u00eencasat\u0103 este \u00eentotdeauna diferen\u021ba dintre valoarea vanzarilor prin platforma minus valoarea facturii de comision.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cum inregistram in contabilitate aceste operatiuni<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Situatia exacta este in felul urmator &#8211; valoarea vanzarilor este \u00eentotdeauna mai mare decat suma incasata, diferenta reprezinta comisionul retinut ede platforma pentru serviciul prestate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen contabilitate vom avea:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><a href=\"https:\/\/suport.contapp.ro\/article\/59-factura-de-vanzari\">Facturi de vanzari<\/a>, care trebuie \u00eenchise \u00een totalitate, nu partial, nu calcul\u0103m comisionul pentru fiecare factur\u0103;<\/li>\n\n\n\n<li><a href=\"https:\/\/suport.contapp.ro\/article\/64-factura-de-achizitii\">Factura de achizitie<\/a> inregistrata la facturi furnizori;<\/li>\n\n\n\n<li>In registrul de banc\u0103 inregistram suma incasat\u0103 conform extrasului bancar (trebuie sa fie diferenta dintre cele doua totaluri de mai sus);<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La data incasarii din extras inregistram in registrul de banca incasarea facturilor de la punctul 1 si, concomitent, plata facturii de la punctul 2. Diferenta dintre aceste doua valori este suma incasata de la punctul 3.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Exemplu<\/h3>\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:#d9ead3;margin-top:15px;margin-bottom:15px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<p class=\"wp-block-paragraph\">In luna februarie 2026 am emis 5 facturi prin Etsy, cu valoare totala de 2.000 lei. Pentru aceste vanzari Etsy a retinut un comision de 200 lei, pentru care a emis si transmis factura. Decontarea s-a realizat la data de 28 februarie, moment in care am primit in contul bancar suma de 1.800 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cenregistrarea facturilor in contabilitate<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00een contabilitate avem emise 5 facturi de v\u00e2nzare cu valoarea de 2.000 lei;<\/li>\n\n\n\n<li>\u00eenregistr\u0103m \u0219i factura cu comisionul re\u021binut de platform\u0103;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen data de 28 februarie, in registrul de banca:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00eenregistram \u00eencasarea celor 5 facturi de vanzari, suma totala de 2.000 lei; <\/li>\n\n\n\n<li>concomitent, \u00eenregistr\u0103m plata facturii de  lei, reprezent\u00e2nd  comisionului facturat de platforma;<\/li>\n<\/ul>\n<\/div>\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>Important! <\/strong>Atentie la factura de comision. Daca platforma este inregistrat\u0103 in Uniunea Europeana, retinerea comisionului reprezinta o tranzactie intracomunitara pentru care este nevoie de <a href=\"https:\/\/contapp.ro\/blog\/operatiuni-intracomunitare-pfa-ii-si-profesii-liberale\/\" data-type=\"post\" data-id=\"128986\">Cod special de TVA pentru tranzactii intracomunitare.<\/a> Pentru aceasta trazanctie se depune declaratia 301 si 390.<\/p>\n<\/div>\n\n\n\n<div id=\"conta-4175663958\" 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 class=\"wp-block-heading\" id=\"Bnci-care-rein-un-comision-de-procesare-la-plata-facturii-zIhnk\">Institu\u021bii financiare care re\u021bin comision la plata facturii<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In aceasta situatie nu mai avem o factura. Re\u021binerea comisionului se \u00eenregistreaz\u0103 ca mai sus la pl\u0103\u021bi diverse.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Documentul justificativ este contractul de prest\u0103ri servicii, unde trebuie specificat\u0103 partea care pl\u0103te\u0219te comisionul de transfer al banilor, furnizorul (adic\u0103 dvs) sau clientul dvs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 nu ave\u021bi document justificativ pentru comisionul re\u021binut, acesta reprezint\u0103 o cheltuial\u0103 nedeductibil\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cum inregistram aceste operatiuni in ContApp<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Facturile de vanzari se inregistreaza la Facturi clienti. Se trimit in e-factura pentru clien\u021bi persoane fizice din Rom\u00e2nia \u0219i UE.<\/li>\n\n\n\n<li>Factura de comision se inregistreaza la facturi furnizori. Dac\u0103 reprezint\u0103 o tranzactie intracomunitara, factura se inregistreaza pe CIF intracomunitar.<\/li>\n\n\n\n<li>Incasarile se descarca din aplicatia bancii si se stinge fiecare dintre facturile de mai sus. Pentru ziua respctiva soldul bancii din ContApp trebuie sa corespunda cu soldul din exrtrasul bancar.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Facturi \u00eencasate par\u021bial. Facturi din care s-au re\u021binut comisioane. Atunci c\u00e2nd lucrezi printr-un intermediar (o agen\u021bie, o platform\u0103 online etc.), NU prime\u0219ti \u00een cont toat\u0103 suma de pe facturile emise. Intermediarul re\u021bine o parte din bani, reprezent\u00e2nd comisionul s\u0103u, \u0219i \u00ee\u021bi vireaz\u0103 doar diferen\u021ba. Platforme ca Airbnb, Booking, Bolt, Uber, Etsy, Stripe, Netopia etc, re\u021bin [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141583,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-141466","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\/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":141476,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141466\/revisions\/141476"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141583"}],"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}]}}