{"id":141478,"date":"2026-06-04T10:46:02","date_gmt":"2026-06-04T10:46:02","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141478"},"modified":"2026-08-15T09:28:14","modified_gmt":"2026-08-15T09:28:14","slug":"e-factura-pe-cnp","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/e-factura-pe-cnp\/","title":{"rendered":"e-Factura pe CNP \u00een 2026: obliga\u021bia a fost eliminat\u0103. Ce faci acum"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 emi\u021bi facturi pe CNP, nu mai e\u0219ti obligat s\u0103 folose\u0219ti RO e-Factura.<\/strong> Obliga\u021bia a existat pe h\u00e2rtie cinci luni \u0219i a fost desfiin\u021bat\u0103 prin <strong>Legea nr. 88\/2026<\/strong> cu trei zile \u00eenainte s\u0103 devin\u0103 efectiv\u0103. Mai jos g\u0103se\u0219ti ce s-a \u00eent\u00e2mplat exact, cine a r\u0103mas obligat, cum ie\u0219i din registru dac\u0103 apuca\u0219i s\u0103 te \u00eenscrii \u0219i de ce ai putea totu\u0219i s\u0103 folose\u0219ti sistemul, op\u021bional.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#\u021bi-se-aplica-aceasta-obliga\u021bie\">Mai e\u0219ti obligat s\u0103 folose\u0219ti e-Factura pe CNP?<\/a><\/li><li><a href=\"#actualizare-cf-legea-nr-88-2026-publicata-in-monitorul-oficial-nr-459-din-29-mai-2026\">Ce s-a \u00eent\u00e2mplat, pe date<\/a><\/li><li><a href=\"#de-cand-trebuie-sa-aplici-noile-reguli\">Cine r\u0103m\u00e2ne obligat<\/a><\/li><li><a href=\"#ce-trebuie-sa-faci-concret\">Te-ai \u00eenscris deja? Cum ie\u0219i din Registrul RO e-Factura<\/a><\/li><li><a href=\"#registru-optional-formular-081\">Vrei s\u0103 folose\u0219ti e-Factura oricum? Registrul op\u021bional \u0219i formularul 081<\/a><\/li><li><a href=\"#ce-este-e-factura-pe-cnp\">Ce este e-Factura pe CNP<\/a><ul><li><a href=\"#cnp-ca-furnizor\">Ce nu se schimb\u0103 pentru tine<\/a><\/li><li><a href=\"#cnp-ca-beneficiar\">Amenzi: cine ri\u0219c\u0103 \u0219i c\u00e2t<\/a><\/li><\/ul><\/li><li><a href=\"#ce-nu-se-schimba-pentru-tine\">Cum te ajut\u0103 ContApp<\/a><\/li><li><a href=\"#ce-ri\u0219ti-daca-nu-respec\u021bi-obliga\u021bia\">\u00centreb\u0103ri frecvente<\/a><ul><li><a href=\"#amenda-intarziere\">Ce faci acum, pe scurt<\/a><\/li><li><a href=\"#amenda-15-la-suta\">Ocolirea sistemului \u00een rela\u021bia B2B<\/a><\/li><\/ul><\/li><li><a href=\"#cum-te-ajuta-cont-app-sa-gestionezi-e-factura-pe-cnp\">Cum te ajut\u0103 ContApp<\/a><\/li><li><a href=\"#intrebari-frecvente-e-factura-cnp\">\u00centreb\u0103ri frecvente<\/a><ul><li><a href=\"#faq-cnp-mai-trebuie\">Mai trebuie s\u0103 emit e-Factura dac\u0103 facturez pe CNP?<\/a><\/li><li><a href=\"#faq-inscris-26-mai\">M-am \u00eenscris \u00een registru \u00eenainte de 26 mai 2026. Ce fac acum?<\/a><\/li><li><a href=\"#faq-efecte-scoatere\">Din ce moment produce efecte scoaterea din registru?<\/a><\/li><li><a href=\"#faq-daca-nu-ies\">Dac\u0103 nu ies din registru, sunt sanc\u021bionat?<\/a><\/li><li><a href=\"#faq-client-cere\">Clientul meu firm\u0103 \u00eemi cere factura prin e-Factura. Sunt obligat?<\/a><\/li><li><a href=\"#faq-certificat\">Am nevoie de certificat de semn\u0103tur\u0103 digital\u0103?<\/a><\/li><li><a href=\"#faq-pfa-cif\">Dac\u0103 \u00eemi \u00eenfiin\u021bez un PFA, se schimb\u0103 ceva?<\/a><\/li><li><a href=\"#faq-chirii\">\u00cenchiriez un apartament \u00een regim hotelier pe CNP. M\u0103 prive\u0219te?<\/a><\/li><\/ul><\/li><li><a href=\"#concluzie-ce-ar-trebui-sa-faci-acum\">Ce faci acum, pe scurt<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 id=\"\u021bi-se-aplica-aceasta-obliga\u021bie\" class=\"wp-block-heading\">Mai e\u0219ti obligat s\u0103 folose\u0219ti e-Factura pe CNP?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nu.<\/strong> Prin Legea nr. 88\/2026, publicat\u0103 \u00een Monitorul Oficial nr. 459 din 29 mai 2026 \u0219i aplicabil\u0103 de la <strong>1 iunie 2026<\/strong>, furnizorii \u0219i prestatorii care se identific\u0103 fiscal prin cod numeric personal <strong>nu mai au obliga\u021bia<\/strong> utiliz\u0103rii sistemului na\u021bional RO e-Factura. Utilizarea a devenit op\u021bional\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prin aceea\u0219i lege sunt excepta\u021bi \u0219i <strong>agricultorii persoane fizice<\/strong> care aplic\u0103 regimul special pentru agricultori, precum \u0219i <strong>institutele \u0219i centrele culturale ale altor state<\/strong> care activeaz\u0103 \u00een Rom\u00e2nia \u00een baza unor acorduri interguvernamentale.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Cine e\u0219ti<\/th><th>Obligat s\u0103 folose\u0219ti RO e-Factura?<\/th><\/tr><\/thead><tbody><tr><td>Persoan\u0103 fizic\u0103 ce factureaz\u0103 pe CNP (drepturi de autor, activit\u0103\u021bi independente)<\/td><td><strong>Nu<\/strong>, din 1 iunie 2026. Doar op\u021bional<\/td><\/tr><tr><td>Agricultor persoan\u0103 fizic\u0103 \u00een regim special<\/td><td><strong>Nu<\/strong>, din 1 iunie 2026<\/td><\/tr><tr><td>Institut sau centru cultural str\u0103in, pe acord interguvernamental<\/td><td><strong>Nu<\/strong>, din 1 iunie 2026<\/td><\/tr><tr><td>PFA, \u00ceI, IF cu CUI sau CIF<\/td><td><strong>Da<\/strong>, din 1 ianuarie 2024<\/td><\/tr><tr><td>SRL, SA \u0219i alte persoane juridice<\/td><td><strong>Da<\/strong>, din 1 ianuarie 2024<\/td><\/tr><tr><td>ONG, funda\u021bie, cult, partid care desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice<\/td><td><strong>Da<\/strong>, din 1 iulie 2025<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Aten\u021bie la o confuzie frecvent\u0103.<\/strong> Exceptarea prive\u0219te <strong>furnizorul<\/strong> care emite factura pe CNP. Dac\u0103 tu ai PFA sau firm\u0103 \u0219i <strong>emi\u021bi<\/strong> o factur\u0103 <strong>c\u0103tre<\/strong> un client persoan\u0103 fizic\u0103, obliga\u021bia ta r\u0103m\u00e2ne \u2014 e rela\u021bia B2C, obligatorie din 1 ianuarie 2025. Detalii \u00een <a href=\"https:\/\/contapp.ro\/blog\/e-factura\/\" data-type=\"post\" data-id=\"129329\">ghidul e-Factura pentru PFA \u0219i profesii liberale<\/a>.<\/p>\n\n\n\n<h2 id=\"actualizare-cf-legea-nr-88-2026-publicata-in-monitorul-oficial-nr-459-din-29-mai-2026\" class=\"wp-block-heading\">Ce s-a \u00eent\u00e2mplat, pe date<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Merit\u0103 v\u0103zut\u0103 cronologia \u00eentreag\u0103, fiindc\u0103 explic\u0103 de ce mul\u021bi contribuabili au r\u0103mas cu impresia c\u0103 sunt obliga\u021bi \u2014 \u0219i de ce unii s-au \u00eenscris degeaba.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Data<\/th><th>Act normativ<\/th><th>Ce s-a \u00eent\u00e2mplat<\/th><\/tr><\/thead><tbody><tr><td>24 dec. 2025<\/td><td>OUG nr. 89\/2025 (MO nr. 1203)<\/td><td>Se introduce obliga\u021bia pentru persoanele fizice cu CNP, cu \u00eenscriere \u00een Registrul RO e-Factura obligatoriu de la <strong>15 ianuarie 2026<\/strong><\/td><\/tr><tr><td>ian. 2026<\/td><td>OG nr. 6\/2026<\/td><td>Aplicarea se am\u00e2n\u0103 p\u00e2n\u0103 la <strong>1 iunie 2026<\/strong>; cei deja \u00eenscri\u0219i pot cere ie\u0219irea din registru<\/td><\/tr><tr><td>19 ian. 2026<\/td><td>OPANAF nr. 59\/2026<\/td><td>Se actualizeaz\u0103 formularul 082 \u0219i procedura de \u00eenscriere \u00een Registrul RO e-Factura obligatoriu<\/td><\/tr><tr><td>31 mar. 2026<\/td><td>OPANAF nr. 378\/2026 (MO nr. 250)<\/td><td>Se stabile\u0219te termenul concret de \u00eenscriere pentru cei care aveau deja activitate: <strong>26 mai 2026<\/strong><\/td><\/tr><tr><td>29 mai 2026<\/td><td>Legea nr. 88\/2026 (MO nr. 459)<\/td><td>Obliga\u021bia se <strong>elimin\u0103<\/strong> de la 1 iunie 2026; utilizarea devine op\u021bional\u0103, iar cei \u00eenscri\u0219i pot solicita scoaterea<\/td><\/tr><tr><td>21 iul. 2026<\/td><td>Proiecte OPANAF<\/td><td>ANAF pune \u00een transparen\u021b\u0103 modificarea formularelor 081 \u0219i 082, pentru a reflecta noile reguli<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Cu alte cuvinte: cine s-a conformat la termen, pe <strong>26 mai 2026<\/strong>, s-a \u00eenscris \u00een registru cu trei zile \u00eenainte ca legea care desfiin\u021beaz\u0103 obliga\u021bia s\u0103 fie publicat\u0103 \u00een Monitorul Oficial. Nu e o problem\u0103 \u2014 dar merit\u0103 s\u0103 \u0219tii c\u0103 po\u021bi ie\u0219i.<\/p>\n\n\n\n<h2 id=\"de-cand-trebuie-sa-aplici-noile-reguli\" class=\"wp-block-heading\">Cine r\u0103m\u00e2ne obligat<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Eliminarea obliga\u021biei prive\u0219te strict persoanele fizice care se identific\u0103 fiscal prin CNP. <strong>Obliga\u021bia r\u0103m\u00e2ne neschimbat\u0103<\/strong> pentru:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>firmele \u2014 SRL, SA \u0219i celelalte persoane juridice;<\/li>\n\n\n\n<li>PFA-urile, \u00eentreprinderile individuale \u0219i \u00eentreprinderile familiale care au CUI sau CIF;<\/li>\n\n\n\n<li>asocia\u021biile, funda\u021biile, cultele \u0219i partidele politice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice \u2014 obligate din 1 iulie 2025;<\/li>\n\n\n\n<li>orice persoan\u0103 fizic\u0103 <strong>din momentul \u00een care \u00ee\u0219i \u00eenregistreaz\u0103 un PFA \u0219i ob\u021bine un CIF<\/strong>. Din acel moment nu mai facturezi pe CNP, deci exceptarea nu te mai prive\u0219te.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru aceste categorii se aplic\u0103 toate regulile din <a href=\"https:\/\/contapp.ro\/blog\/e-factura\/\" data-type=\"post\" data-id=\"129329\">ghidul general e-Factura<\/a>: transmiterea \u00een 5 zile lucr\u0103toare de la emitere, p\u0103strarea fi\u0219ierelor XML cu recipisa de validare \u0219i sanc\u021biunile pentru netransmitere.<\/p>\n\n\n\n<h2 id=\"ce-trebuie-sa-faci-concret\" class=\"wp-block-heading\">Te-ai \u00eenscris deja? Cum ie\u0219i din Registrul RO e-Factura<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 e\u0219ti persoan\u0103 fizic\u0103 cu CNP \u0219i ai apucat s\u0103 te \u00eenscrii \u00een Registrul RO e-Factura obligatoriu, po\u021bi cere scoaterea din registru. Se face tot cu <strong>formularul 082<\/strong>, bif\u00e2nd sec\u021biunea de scoatere, depus \u00een <a href=\"https:\/\/contapp.ro\/blog\/spatiul-privat-virtual\/\" data-type=\"post\" data-id=\"128949\">SPV-ul deschis pe CNP<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Momentul \u00een care produce efecte conteaz\u0103:<\/strong> e\u0219ti scos din registru \u00eencep\u00e2nd cu <strong>data de 1 a lunii urm\u0103toare<\/strong> celei \u00een care ai depus cererea. Dac\u0103 depui cererea \u00een septembrie, ie\u0219i din registru de la 1 octombrie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u00e2n\u0103 la finalizarea scoaterii po\u021bi continua s\u0103 folose\u0219ti sistemul, f\u0103r\u0103 nicio sanc\u021biune.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1647\" height=\"866\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/02\/Inregistrare-formular-082-facturare-pe-cnp.png\" alt=\"Formularul 082 pentru \u00eenregistrarea sau scoaterea din Registrul RO e-Factura obligatoriu, depus \u00een SPV pe CNP.\" class=\"wp-image-141488\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/02\/Inregistrare-formular-082-facturare-pe-cnp.png 1647w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/02\/Inregistrare-formular-082-facturare-pe-cnp-300x158.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/02\/Inregistrare-formular-082-facturare-pe-cnp-1024x538.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/02\/Inregistrare-formular-082-facturare-pe-cnp-768x404.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/02\/Inregistrare-formular-082-facturare-pe-cnp-1536x808.png 1536w\" sizes=\"(max-width: 1647px) 100vw, 1647px\" \/><\/figure>\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>Nu confunda cele dou\u0103 registre \u0219i cele dou\u0103 formulare:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Formularul 082<\/strong> \u2014 Registrul RO e-Factura <strong>obligatoriu<\/strong>. \u00cel folose\u0219ti acum doar ca s\u0103 <strong>ie\u0219i<\/strong> din registru.<\/li>\n\n\n\n<li><strong>Formularul 081<\/strong> \u2014 Registrul RO e-Factura <strong>op\u021bional<\/strong>. \u00cel folose\u0219ti dac\u0103 vrei s\u0103 <strong>r\u0103m\u00e2i<\/strong> \u00een sistem de bun\u0103voie.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">ANAF a pus \u00een transparen\u021b\u0103 decizional\u0103, \u00een iulie 2026, proiectele de ordin care actualizeaz\u0103 ambele formulare \u0219i procedurile aferente: din 082 se scot categoriile care nu mai au obliga\u021bia, iar 081 prime\u0219te categoria furnizorilor care se identific\u0103 prin CNP \u0219i o sec\u021biune de scoatere din registrul op\u021bional.<\/p>\n\n\n\n<h2 id=\"registru-optional-formular-081\" class=\"wp-block-heading\">Vrei s\u0103 folose\u0219ti e-Factura oricum? Registrul op\u021bional \u0219i formularul 081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Legea nu interzice utilizarea sistemului \u2014 doar o scoate din categoria obliga\u021biilor. Te po\u021bi \u00eenscrie voluntar \u00een <strong>Registrul RO e-Factura op\u021bional<\/strong>, cu formularul 081. Registrul este public \u0219i se consult\u0103 pe site-ul ANAF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Are sens s-o faci dac\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>lucrezi constant cu firme mari, care \u00ee\u0219i proceseaz\u0103 automat facturile primite prin sistem \u0219i \u021bi-o cer;<\/li>\n\n\n\n<li>vrei o eviden\u021b\u0103 unic\u0103 \u0219i verificabil\u0103 a facturilor emise, cu recipis\u0103 de validare de la ANAF;<\/li>\n\n\n\n<li>anticipezi c\u0103 \u00ee\u021bi vei \u00eenregistra un PFA \u00een viitorul apropiat \u0219i preferi s\u0103 te obi\u0219nuie\u0219ti cu fluxul de pe acum.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 te r\u0103zg\u00e2nde\u0219ti, po\u021bi cere scoaterea \u0219i din registrul op\u021bional.<\/p>\n\n\n\n<h2 id=\"ce-este-e-factura-pe-cnp\" class=\"wp-block-heading\">Ce este e-Factura pe CNP<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Expresia acoper\u0103 dou\u0103 situa\u021bii diferite, care se confund\u0103 des.<\/p>\n\n\n\n<h3 id=\"cnp-ca-furnizor\" class=\"wp-block-heading\">1. Tu emi\u021bi factura \u0219i te identifici prin CNP<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">E cazul persoanelor care desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice f\u0103r\u0103 s\u0103-\u0219i fi \u00eenregistrat un PFA: venituri din drepturi de autor, scriitori, jurnali\u0219ti, fotografi, videografi, actori, arti\u0219ti, influenceri, creatori de con\u021binut, medita\u021bii \u0219i alte servicii prestate independent. <strong>Aceast\u0103 categorie nu mai are obliga\u021bia e-Facturii din 1 iunie 2026.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ob\u021bii venituri din \u00eenchirieri, verific\u0103 \u00eent\u00e2i \u00eencadrarea: veniturile din <a href=\"https:\/\/contapp.ro\/blog\/cedarea-folosintei-bunurilor-altele-decat-in-scop-turistic\/\" data-type=\"post\" data-id=\"141611\">cedarea folosin\u021bei bunurilor<\/a> au regim propriu \u0219i nu presupun, de regul\u0103, emiterea de facturi.<\/p>\n\n\n\n<h3 id=\"cnp-ca-beneficiar\" class=\"wp-block-heading\">2. Tu emi\u021bi factura c\u0103tre un client persoan\u0103 fizic\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aici nu s-a schimbat nimic. Dac\u0103 ai PFA sau firm\u0103 \u0219i vinzi c\u0103tre persoane fizice, transmi\u021bi factura \u00een sistem \u2014 e rela\u021bia B2C, obligatorie din 1 ianuarie 2025. Dac\u0103 clientul nu vrea s\u0103-\u021bi dea CNP-ul, completezi un cod format din <strong>13 cifre de zero<\/strong>: 0000000000000. Suplimentar, \u00eei trimi\u021bi factura pentru informare \u00een PDF, pe h\u00e2rtie sau \u00een alt format agreat.<\/p>\n\n\n\n<h2 id=\"ce-nu-se-schimba-pentru-tine\" class=\"wp-block-heading\">Ce nu se schimb\u0103 pentru tine<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">e-Factura \u021bine de digitalizare \u0219i transparen\u021b\u0103 fiscal\u0103, nu de nivelul taxelor. Faptul c\u0103 obliga\u021bia a disp\u0103rut <strong>nu modific\u0103<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>modul de impozitare a veniturilor tale;<\/li>\n\n\n\n<li>obliga\u021biile privind impozitul pe venit \u0219i contribu\u021biile sociale \u2014 la drepturile de autor, re\u021binute \u0219i declarate de pl\u0103titor prin formularul 112, iar \u00een celelalte cazuri prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica\/\" data-type=\"post\" data-id=\"129258\">Declara\u021bia Unic\u0103<\/a>;<\/li>\n\n\n\n<li>obliga\u021bia de a emite factur\u0103 sau alt document justificativ c\u0103tre client, atunci c\u00e2nd legea o cere;<\/li>\n\n\n\n<li>monitorizarea plafonului de scutire de TVA de <strong>395.000 lei<\/strong>, prev\u0103zut la art. 310 din Codul fiscal, \u0219i \u021binerea jurnalelor de v\u00e2nz\u0103ri \u0219i cump\u0103r\u0103ri, conform pct. 84 din normele de aplicare (HG 1\/2016).<\/li>\n<\/ul>\n\n\n\n<h2 id=\"ce-ri\u0219ti-daca-nu-respec\u021bi-obliga\u021bia\" class=\"wp-block-heading\">Amenzi: cine ri\u0219c\u0103 \u0219i c\u00e2t<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sanc\u021biunile din OUG nr. 120\/2021 se aplic\u0103 <strong>doar cui are obliga\u021bia<\/strong> de a folosi sistemul. Dac\u0103 facturezi pe CNP \u0219i nu te-ai \u00eenscris op\u021bional, nu ri\u0219ti nimic pentru c\u0103 n-ai transmis factura \u00een sistem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru cine este obligat, sunt dou\u0103 contraven\u021bii <strong>distincte<\/strong>, des confundate una cu alta.<\/p>\n\n\n\n<div id=\"conta-2935366305\" 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=\"amenda-intarziere\" class=\"wp-block-heading\">Transmiterea peste termen<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Amenda se stabile\u0219te pe categorii de contribuabil:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Categoria de contribuabil<\/th><th>Amend\u0103<\/th><\/tr><\/thead><tbody><tr><td>Contribuabili mari<\/td><td>5.000 \u2013 10.000 lei<\/td><\/tr><tr><td>Contribuabili mijlocii<\/td><td>2.500 \u2013 5.000 lei<\/td><\/tr><tr><td>Ceilal\u021bi contribuabili \u0219i persoanele fizice<\/td><td>1.000 \u2013 2.500 lei<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"amenda-15-la-suta\" class=\"wp-block-heading\">Ocolirea sistemului \u00een rela\u021bia B2B<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aceasta este contraven\u021bia sanc\u021bionat\u0103 cu <strong>15% din valoarea total\u0103 a facturii<\/strong>. Se aplic\u0103 \u00een dou\u0103 sensuri: <strong>emitentului<\/strong> stabilit \u00een Rom\u00e2nia care nu transmite factura B2B prin sistem \u0219i <strong>beneficiarului<\/strong> stabilit \u00een Rom\u00e2nia care prime\u0219te \u0219i \u00eenregistreaz\u0103 o astfel de factur\u0103 pe alt canal \u2014 pe e-mail sau pe h\u00e2rtie.<\/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>Ce \u00eenseamn\u0103 asta pentru clien\u021bii t\u0103i.<\/strong> Amenda de 15% pentru beneficiar se aplic\u0103 doar c\u00e2nd emitentul <strong>avea<\/strong> obliga\u021bia de a folosi sistemul. Dac\u0103 tu facturezi pe CNP \u0219i e\u0219ti exceptat, clientul t\u0103u firm\u0103 poate primi \u0219i \u00eenregistra factura clasic\u0103, pe e-mail sau pe h\u00e2rtie, f\u0103r\u0103 niciun risc \u0219i cu drept deplin de deducere.<\/p>\n<\/div>\n\n\n\n<h2 id=\"cum-te-ajuta-cont-app-sa-gestionezi-e-factura-pe-cnp\" class=\"wp-block-heading\">Cum te ajut\u0103 ContApp<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ContApp include un <strong>modul complet de e-Factura<\/strong>, care func\u021bioneaz\u0103 \u0219i pentru persoanele fizice identificate prin CNP \u2014 util dac\u0103 alegi s\u0103 folose\u0219ti sistemul op\u021bional sau dac\u0103 \u00ee\u021bi \u00eenregistrezi un PFA \u0219i obliga\u021bia \u00eencepe s\u0103 te priveasc\u0103. Emi\u021bi \u0219i transmi\u021bi facturile direct c\u0103tre ANAF, f\u0103r\u0103 aplica\u021bii suplimentare.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u00ce\u021bi creezi cont \u00een platform\u0103 \u2014 \u00eenregistrare gratuit\u0103, <a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">de aici<\/a>.<\/li>\n\n\n\n<li>Adaugi <a href=\"https:\/\/contapp.ro\/blog\/certificat-semnatura-digitala-ghid-complet\/\" data-type=\"post\" data-id=\"142093\">certificatul digital calificat<\/a> cu care te-ai \u00eenregistrat \u00een SPV \u0219i \u00eencepi s\u0103 trimi\u021bi facturi. Vezi <a href=\"https:\/\/www.youtube.com\/watch?v=g82t8DJET1U&amp;list=PL3vyZQm4zIivgCVpcJxSRvGpvtM-bSY6b&amp;index=27\" target=\"_blank\" rel=\"noopener\">cum autorizezi ContApp pentru acces la SPV<\/a>.<\/li>\n\n\n\n<li>Consul\u021bi <a href=\"https:\/\/servicii.contapp.ro\/\">abonamentele \u0219i pre\u021burile<\/a> \u0219i alegi varianta potrivit\u0103.<\/li>\n<\/ol>\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>Alternativa gratuit\u0103.<\/strong> Pentru a genera factura \u00een format XML po\u021bi folosi \u0219i <a href=\"https:\/\/www.anaf.ro\/CompletareFactura\/faces\/factura\/informatiigenerale.xhtml\" target=\"_blank\" rel=\"noopener\">aplica\u021bia ANAF e-Factura<\/a>, pentru care nu ai nevoie de semn\u0103tur\u0103 electronic\u0103. Dezavantajul e c\u0103 interfa\u021ba nu este prietenoas\u0103, iar \u00eenc\u0103rcarea facturii \u0219i salvarea recipisei se fac manual, factur\u0103 cu factur\u0103.<\/p>\n<\/div>\n\n\n\n<h2 id=\"intrebari-frecvente-e-factura-cnp\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h3 id=\"faq-cnp-mai-trebuie\" class=\"wp-block-heading\">Mai trebuie s\u0103 emit e-Factura dac\u0103 facturez pe CNP?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Din 1 iunie 2026, prin Legea nr. 88\/2026, furnizorii \u0219i prestatorii care se identific\u0103 fiscal prin cod numeric personal nu mai au obliga\u021bia utiliz\u0103rii sistemului RO e-Factura. Po\u021bi factura clasic, iar utilizarea sistemului r\u0103m\u00e2ne o op\u021biune.<\/p>\n\n\n\n<h3 id=\"faq-inscris-26-mai\" class=\"wp-block-heading\">M-am \u00eenscris \u00een registru \u00eenainte de 26 mai 2026. Ce fac acum?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ai dou\u0103 op\u021biuni. Fie ceri scoaterea din Registrul RO e-Factura obligatoriu, cu formularul 082 depus \u00een SPV-ul pe CNP, fie r\u0103m\u00e2i \u00een sistem \u0219i \u00eel folose\u0219ti voluntar. Nicio variant\u0103 nu atrage sanc\u021biuni.<\/p>\n\n\n\n<h3 id=\"faq-efecte-scoatere\" class=\"wp-block-heading\">Din ce moment produce efecte scoaterea din registru?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">De la data de 1 a lunii urm\u0103toare celei \u00een care ai depus cererea de scoatere. P\u00e2n\u0103 atunci r\u0103m\u00e2i \u00eenscris \u0219i po\u021bi folosi sistemul normal.<\/p>\n\n\n\n<h3 id=\"faq-daca-nu-ies\" class=\"wp-block-heading\">Dac\u0103 nu ies din registru, sunt sanc\u021bionat?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu exist\u0103 o obliga\u021bie de a ie\u0219i. Dac\u0103 r\u0103m\u00e2i \u00eenscris, e recomandat s\u0103 continui s\u0103 transmi\u021bi facturile prin sistem, ca s\u0103 nu apar\u0103 neconcordan\u021be \u00eentre datele din registru \u0219i ce raportezi. Dac\u0103 nu vrei s\u0103 mai folose\u0219ti sistemul, varianta curat\u0103 este s\u0103 ceri scoaterea.<\/p>\n\n\n\n<h3 id=\"faq-client-cere\" class=\"wp-block-heading\">Clientul meu firm\u0103 \u00eemi cere factura prin e-Factura. Sunt obligat?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Legal, nu. Dac\u0103 te identifici prin CNP \u0219i nu e\u0219ti \u00eenscris \u00een registru, clientul poate primi \u0219i \u00eenregistra factura clasic\u0103, cu drept deplin de deducere; amenda de 15% pentru beneficiar se aplic\u0103 doar c\u00e2nd emitentul avea obliga\u021bia. Dac\u0103 \u00eens\u0103 lucrezi frecvent cu firme care proceseaz\u0103 automat facturile din sistem, \u00eenscrierea op\u021bional\u0103 cu formularul 081 \u00ee\u021bi poate simplifica rela\u021bia comercial\u0103.<\/p>\n\n\n\n<h3 id=\"faq-certificat\" class=\"wp-block-heading\">Am nevoie de certificat de semn\u0103tur\u0103 digital\u0103?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Depinde ce vrei s\u0103 faci. Ca s\u0103 depui formularul 082 sau 081 ai nevoie de acces la SPV-ul pe CNP, care se poate ob\u021bine \u0219i f\u0103r\u0103 certificat, prin \u00eenregistrarea cu verificarea identit\u0103\u021bii. Ca s\u0103 transmi\u021bi automat facturi dintr-o aplica\u021bie precum ContApp, ai nevoie de un certificat de semn\u0103tur\u0103 digital\u0103 calificat\u0103 \u00eenregistrat la ANAF.<\/p>\n\n\n\n<h3 id=\"faq-pfa-cif\" class=\"wp-block-heading\">Dac\u0103 \u00eemi \u00eenfiin\u021bez un PFA, se schimb\u0103 ceva?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Da, complet. Din momentul \u00een care ai CUI sau CIF nu mai facturezi pe CNP, iar exceptarea nu te mai prive\u0219te: e-Factura devine obligatorie pentru toate facturile emise, \u00een B2B, B2C \u0219i B2G, cu termenul de 5 zile lucr\u0103toare de la emitere.<\/p>\n\n\n\n<h3 id=\"faq-chirii\" class=\"wp-block-heading\">\u00cenchiriez un apartament \u00een regim hotelier pe CNP. M\u0103 prive\u0219te?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ca persoan\u0103 fizic\u0103 identificat\u0103 prin CNP, nu mai ai obliga\u021bia e-Facturii din 1 iunie 2026. Separat de asta, verific\u0103 \u00eencadrarea veniturilor: chiriile intr\u0103, de regul\u0103, la venituri din cedarea folosin\u021bei bunurilor, care au propriile reguli de declarare \u0219i nu presupun emiterea de facturi.<\/p>\n\n\n\n<h2 id=\"concluzie-ce-ar-trebui-sa-faci-acum\" class=\"wp-block-heading\">Ce faci acum, pe scurt<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Nu te-ai \u00eenscris \u00een registru?<\/strong> Nu ai nimic de f\u0103cut. Factureaz\u0103 mai departe clasic.<\/li>\n\n\n\n<li><strong>Te-ai \u00eenscris?<\/strong> Decizi dac\u0103 ie\u0219i, cu formularul 082 \u2014 efect de la 1 a lunii urm\u0103toare \u2014 sau dac\u0103 r\u0103m\u00e2i \u0219i folose\u0219ti sistemul voluntar.<\/li>\n\n\n\n<li><strong>Vrei s\u0103 folose\u0219ti e-Factura din proprie ini\u021biativ\u0103?<\/strong> Te \u00eenscrii cu formularul 081, \u00een Registrul RO e-Factura op\u021bional.<\/li>\n\n\n\n<li><strong>Ai sau \u00ee\u021bi faci PFA?<\/strong> Obliga\u021bia r\u0103m\u00e2ne integral\u0103 \u2014 vezi <a href=\"https:\/\/contapp.ro\/blog\/e-factura\/\" data-type=\"post\" data-id=\"129329\">ghidul e-Factura pentru PFA \u0219i profesii liberale<\/a>.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Indiferent de variant\u0103, obliga\u021biile de declarare \u0219i de plat\u0103 a impozitului \u0219i contribu\u021biilor r\u0103m\u00e2n neschimbate. e-Factura \u021bine de forma \u00een care circul\u0103 documentul, nu de c\u00e2t datorezi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Din 1 iunie 2026, persoanele fizice care factureaz\u0103 pe CNP nu mai sunt obligate s\u0103 foloseasc\u0103 RO e-Factura. Cronologia complet\u0103, cine r\u0103m\u00e2ne obligat \u0219i cum ie\u0219i din registru dac\u0103 te-ai \u00eenscris.<\/p>\n","protected":false},"author":10,"featured_media":142111,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[453],"tags":[481],"class_list":["post-141478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-facturare","tag-e-factura-pe-cnp"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141478","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=141478"}],"version-history":[{"count":17,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141478\/revisions"}],"predecessor-version":[{"id":142113,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141478\/revisions\/142113"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142111"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}