{"id":141493,"date":"2026-03-02T10:10:37","date_gmt":"2026-03-02T10:10:37","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141493"},"modified":"2026-03-28T17:28:08","modified_gmt":"2026-03-28T17:28:08","slug":"venituri-din-inchirierea-camerelor-in-scop-turistic","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/venituri-din-inchirierea-camerelor-in-scop-turistic\/","title":{"rendered":"Venituri din \u00eenchirierea camerelor \u00een scop turistic"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins articol<\/h2><nav><ul><li><a href=\"#ce-inseamna-venituri-din-activita\u021bi-turistice\">Ce \u00eenseamn\u0103 venituri din activit\u0103\u021bi turistice?<\/a><\/li><li><a href=\"#inchiriezi-camere-vezi-unde-te-incadrezi\">\u00cenchiriezi camere? Vezi unde te \u00eencadrezi<\/a><\/li><li><a href=\"#trebuie-sa-te-inregistrezi-la-anaf-sau-onrc\">Trebuie s\u0103 te \u00eenregistrezi la ANAF sau ONRC?<\/a><\/li><li><a href=\"#autoriza\u021bii-necesare\">Autoriza\u021bii necesare<\/a><\/li><li><a href=\"#ce-taxe-va-trebui-sa-plate\u0219ti\">Ce taxe va trebui s\u0103 pl\u0103te\u0219ti<\/a><\/li><li><a href=\"#contabilitate-si-obligati-contabile\">Contabilitate si obligatii contabile<\/a><\/li><li><a href=\"#cum-te-ajuta-cont-app-sa-indepline\u0219ti-aceste-obliga\u021bii-rapid-\u0219i-fara-stres\">Cum te ajut\u0103 ContApp s\u0103 \u00eendepline\u0219ti aceste obliga\u021bii rapid \u0219i f\u0103r\u0103 stres?<\/a><\/li><li><a href=\"#tva\">Regimul TVA pentru aceste venituri<\/a><\/li><li><a href=\"#tva-intracomunitar-codul-special-de-tva\">TVA intracomunitar\/Codul special de TVA<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-inseamna-venituri-din-activita\u021bi-turistice\"><strong>Ce <\/strong><strong>\u00ee<\/strong><strong>nseamn\u0103 venituri din activit\u0103\u021bi turistice?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Veniturile din activit\u0103\u021bi turistice reprezint\u0103 sumele ob\u021binute de persoanele fizice, din <strong>\u00eenchirierea pe termen scurt<\/strong> (maxim 30 de zile per sejur) a camerelor situate \u00een locuin\u021be proprietate personal\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fie c\u0103 inchiriezi camere pe Airbnb, Booking sau pe alte site-uri rom\u00e2ne\u0219ti, fie c\u0103 postezi anun\u021buri online, veniturile ob\u021binute din \u00eenchirierea pe termen scurt a camerelor din locuin\u021ba personala sunt considerate venituri din activit\u0103\u021bi turistice.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"inchiriezi-camere-vezi-unde-te-incadrezi\"><strong>\u00cenchiriezi camere? Vezi unde te \u00eencadrezi<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Din punct de vedere fiscal, activitatea ta se poate \u00eencadra \u00een dou\u0103 situa\u021bii diferite:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1.<\/strong>&nbsp; &nbsp; &nbsp; <strong>&nbsp;Cedarea folosin\u021bei bunurilor (servicii de cazare)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este cazul \u00een care:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00eenchiriezi camere situate \u00een locuin\u021ba ta proprietate personal\u0103,<\/li>\n\n\n\n<li>\u00eenchiriezi \u00eentre 1 \u0219i 7 camere inclusiv,<\/li>\n\n\n\n<li>\u00eenchirierea este pe termen scurt (maxim 30 zile aceleia\u0219i persoane),<\/li>\n\n\n\n<li>activitatea nu este \u00eencadrat\u0103 ca activitate independent\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Codul fiscal spune explicit:<br>Dac\u0103 \u00eenchiriezi \u00eentre 1 \u0219i 7 camere \u00een locuin\u021be proprietate personal\u0103 \u2192 veniturile sunt venituri din cedarea folosin\u021bei bunurilor, conform articolului 85 din codul fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.<\/strong>&nbsp; &nbsp; &nbsp; <strong>Venituri din activit\u0103\u021bi independente (servicii de cazare)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00eenchiriezi <strong>peste 7 camere<\/strong> \u00een anul fiscal,<\/li>\n\n\n\n<li>\u00eenchirierea este pe termen scurt (maxim 30 zile aceleia\u0219i persoane),<\/li>\n\n\n\n<li>activitatea devine organizat\u0103 \u0219i se \u00eencadreaz\u0103 la <strong>venituri din activitati independente<\/strong> (se impoziteaz\u0103 potrivit art. 68\u00b3 din Codul fiscal).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Asta \u00eenseamn\u0103 c\u0103 treci din zona \u201eexploatare patrimoniu personal\u201d \u00een zona de \u201eactivitate economic\u0103\u201d.<\/p>\n\n\n\n<div id=\"conta-3385597204\" 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=\"trebuie-sa-te-inregistrezi-la-anaf-sau-onrc\"><strong>Trebuie s\u0103 te \u00eenregistrezi la ANAF sau ONRC?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Atunci c\u00e2nd \u00eencepi s\u0103 ob\u021bii venituri din \u00eenchirierea \u00een regim turistic a unor camere din locuin\u021ba ta, una dintre primele \u00eentreb\u0103ri este: <strong>trebuie sau nu s\u0103 m\u0103 \u00eenregistrez la ONRC\/ANAF?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Regula simpl\u0103 de re\u021binut este:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 \u00eenchiriezi p\u00e2n\u0103 \u00een 7 camere = Regim simplu, nu te autorizezi la ONRC, dar te \u00eenrolezi \u00een SPV ANAF \u0219i \u00ee\u021bi declari veniturile anual.<br>Dac\u0103 \u00eenchiriezi peste 7 camere = Ai nevoie de o form\u0103 juridic\u0103 organizat\u0103 \u0219i \u00eenregistrare ca PFA\/II\/IF\/SRL.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"autoriza\u021bii-necesare\"><strong>Autoriza\u021bii necesare<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Chiar dac\u0103 e\u0219ti persoan\u0103 fizic\u0103, pentru \u00eenchirieri turistice ai nevoie de certificatul de clasificare eliberat de Ministerul Turismului. Aceste document atest\u0103 faptul c\u0103 spa\u021biul t\u0103u \u00eendepline\u0219te standardele minime de calitate \u0219i siguran\u021b\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-taxe-va-trebui-sa-plate\u0219ti\"><strong>Ce taxe va trebui s\u0103 pl\u0103te\u0219ti<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1.<\/strong>&nbsp; &nbsp; &nbsp; <strong>Impozitul pe venit<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Impozitul pe venit:<\/strong> Este de <strong>10%<\/strong>.<\/li>\n\n\n\n<li><strong>Baza de calcul:<\/strong> Nu se mai aplic\u0103 norme de venit fixe (acele sume stabilite anual de ANAF pe camer\u0103). Acum, venitul net se calculeaz\u0103 sc\u0103z\u00e2nd o <strong>cot\u0103 forfetar\u0103 de cheltuieli de 30%<\/strong> din venitul brut (totalul \u00eencas\u0103rilor).\n<ul class=\"wp-block-list\">\n<li><em>Exemplu:<\/em> Dac\u0103 \u00eencasezi 10.100 lei, din aceast\u0103 sum\u0103 scazi mai \u00eent\u00e2i comisioanele re\u021binute de platforme (precum Booking sau Airbnb), \u00een valoare de 100 lei. Din suma r\u0103mas\u0103 scazi apoi cheltuiala forfetar\u0103 de 3.000 lei \u0219i pl\u0103te\u0219ti 10% din restul de 7.000 lei, adic\u0103 700 lei impozit.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Limita de camere:<\/strong> Acest regim se aplic\u0103 pentru \u00eenchirierea a maximum <strong>7 camere<\/strong> situate \u00een locuin\u021be proprietate personal\u0103. Peste 7 camere, activitatea este considerat\u0103 &#8222;activitate independent\u0103&#8221; \u0219i necesit\u0103 alt\u0103 form\u0103 de organizare (PFA\/SRL).<\/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:#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\"><strong>Important!<\/strong> Comisioanele re\u021binute de platforme (Booking, Airbnb) <strong>nu se includ<\/strong> \u00een venitul brut. Tu declari doar suma care \u00ee\u021bi intr\u0103 efectiv \u00een cont (sau dup\u0103 sc\u0103derea comisionului platformei).<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.<\/strong>&nbsp; &nbsp; &nbsp; <strong>Contribu\u021biile Sociale (CASS \u0219i CAS)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aici apar diferen\u021bele \u00een func\u021bie de volumul activit\u0103\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CASS (S\u0103n\u0103tate &#8211; 10%):<\/strong> Se datoreaz\u0103 dac\u0103 venitul t\u0103u net dep\u0103\u0219e\u0219te pragurile de 6, 12 sau 24 de salarii minime brute pe \u021bar\u0103. Dac\u0103 ai sub 7 camere, CASS se calculeaz\u0103 la aceste plafoane fixe.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Daca vrei sa citesti mai multe despre CASS, uite<a href=\"https:\/\/contapp.ro\/blog\/contributia-de-sanatate-cass-2025\/#cass-datorata-pentru-venituri-din-chirii-dividende-dobanzi-etc-lit-c-h\"> aici<\/a> link-ul.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CAS (Pensie &#8211; 25%):<\/strong> * Dac\u0103 \u00eenchiriezi <strong>p\u00e2n\u0103 la 7 camere<\/strong>, <strong>NU<\/strong> datorezi CAS.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">o \u00a0 Dac\u0103 dep\u0103\u0219e\u0219ti <strong>7 camere<\/strong>, activitatea devine \u201eindependent\u0103\u201d \u0219i vei datora CAS dac\u0103 venitul net dep\u0103\u0219e\u0219te pragul de 12 sau 24 de salarii minime iar CASS se datoreaz\u0103 la venitul net realizat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At\u00e2t impozitul pe venit, c\u00e2t \u0219i contribu\u021biile sociale se declar\u0103 prin Declara\u021bia Unic\u0103 (D212) p\u00e2n\u0103 pe 25 mai a anului urm\u0103tor celui \u00een care ai realizat veniturile.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"contabilitate-si-obligati-contabile\"><strong>Contabilitate si obligatii contabile<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Chiar dac\u0103 <strong>nu e\u0219ti obligat s\u0103 te \u00eenregistrezi ca persoan\u0103 juridic\u0103 sau PFA<\/strong> atunci c\u00e2nd \u00eenchiriezi maximum 7 camere, exist\u0103 totu\u0219i c\u00e2teva obliga\u021bii fiscale \u0219i administrative pe care trebuie s\u0103 le respec\u021bi:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp; &nbsp; &nbsp; &nbsp; <strong>Registrul de Eviden\u021b\u0103 Fiscal\u0103:<\/strong> Trebuie s\u0103 completezi doar partea referitoare la venituri.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp; &nbsp; &nbsp; &nbsp; <strong>E-factura pe CNP:<\/strong> Din 2026 ai obliga\u021bia s\u0103 emi\u021bi \u0219i s\u0103 transmi\u021bi facturile prin Spa\u021biul Privat Virtual ANAF. Citeste mai multe<a href=\"https:\/\/contapp.ro\/blog\/e-factura-pe-cnp\/#cum-te-ajuta-cont-app-sa-gestionezi-e-factura-pe-cnp\"> aici<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;&nbsp; &nbsp; &nbsp; &nbsp; <strong>Cas\u0103 de marcat, POS sau alte mijloace moderne de plat\u0103:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o &nbsp; Daca primesti bani doar prin Airbnb\/Booking, veniturile sunt incasate mai intai prin platforma si apoi se face viramentul in contul tau. Acesta este considerat mijloc de plata modern si nu ai nevoie de casa de marcat. Documentul justificative este extrasul de cont.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o \u00a0 Dac\u0103 \u00eencasezi veniturile \u00een numerar sau cu cardul, legea impune de\u021binerea unei case de marcat fiscalizate pe numele t\u0103u (pe CNP).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cum-te-ajuta-cont-app-sa-indepline\u0219ti-aceste-obliga\u021bii-rapid-\u0219i-fara-stres\"><strong>Cum te ajut\u0103 ContApp s\u0103 \u00eendepline\u0219ti aceste obliga\u021bii rapid \u0219i f\u0103r\u0103 stres?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen ContApp am creat categorii speciale de venit dedicate activit\u0103\u021bilor turistice, astfel \u00eenc\u00e2t s\u0103 \u00ee\u021bi \u00eenregistrezi corect \u0219i u\u0219or \u00eencas\u0103rile \u0219i pl\u0103\u021bile de comisioane.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o &nbsp; <strong>Emi\u021bi \u0219i transmi\u021bi facturi prin e-Factura<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Generezi facturi direct din aplica\u021bie \u0219i le transmi\u021bi rapid prin sistemul na\u021bional RO e-Factura, f\u0103r\u0103 pa\u0219i complica\u021bi \u0219i f\u0103r\u0103 platforme suplimentare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o &nbsp; <strong>Inregistrezi veniturile din turism \u0219i comisioanele aferente<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00ce\u021bi inregistrezi clar veniturile din turism \u0219i comisioanele aferente, astfel \u00eenc\u00e2t s\u0103 \u0219tii exact ce ai \u00eencasat, ce ai pl\u0103tit \u0219i care este baza corect\u0103 de calcul pentru taxe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o &nbsp; <strong>Generezi automat Registrul de eviden\u021b\u0103 fiscala<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Datele introduse se transmit automat \u00een Registrul de eviden\u021b\u0103 fiscal\u0103, conform cerin\u021belor din Codul fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o &nbsp; <strong>Preg\u0103te\u0219ti rapid Declara\u021bia Unic\u0103<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aplica\u021bia te ajut\u0103 s\u0103 generezi corect informa\u021biile necesare pentru Declara\u021bia Unic\u0103. ContApp \u00ee\u021bi preg\u0103te\u0219te formularul gata de depunere, f\u0103r\u0103 erori.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In ContApp ai totul \u00eentr-un singur loc: eviden\u021b\u0103, documente \u0219i conformitate fiscal\u0103 \u2014 simplu, organizat \u0219i f\u0103r\u0103 b\u0103t\u0103i de cap.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"tva\">Regimul TVA pentru aceste venituri<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen situa\u021bia \u00een care, \u00een decursul unui an calendaristic, veniturile tale dep\u0103\u0219esc pragul de 395.000 lei, atunci va trebui s\u0103 te \u00eenregistrezi \u00een scopuri de TVA \u00eencep\u00e2nd cu tranzac\u021bia care a condus la dep\u0103\u0219irea plafonului (<a href=\"https:\/\/contapp.ro\/blog\/pfa-platitor-sau-neplatitor-de-tva\/\">vezi articolul despre TVA<\/a>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dup\u0103 ob\u021binerea codului de TVA, apar urm\u0103toarele obliga\u021bii declarative:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7&nbsp; &nbsp; &nbsp; &nbsp; <strong>Formularul 300 \u2013 Decont de TVA<\/strong><strong><br><\/strong> Se depune lunar sau trimestrial (\u00een func\u021bie de vectorul fiscal).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7&nbsp; &nbsp; &nbsp; &nbsp; <strong>Formularul 394 \u2013 Declara\u021bia informativ\u0103<\/strong><strong><br><\/strong> Include toate facturile emise \u0219i primite pe teritoriul Rom\u00e2niei.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"tva-intracomunitar-codul-special-de-tva\"><strong>TVA intracomunitar\/Codul special de TVA<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Chiar dac\u0103 nu e\u0219ti PFA \u0219i e\u0219ti sub pragul de scutire de TVA pentru veniturile tale, \u00een cazul \u00een care colaborezi cu platforme precum Airbnb sau Booking, apare obligatia de a obtine un <strong>Cod Special de TVA pentru achizi\u021bii intracomunitare de servicii<\/strong>. Acest cod special va ar\u0103ta ca un CUI, dar va fi folosit exclusiv pentru tranzac\u021biile cu parteneri din afara Romaniei..<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce \u00eenseamn\u0103 asta exact? Platforma intermediara iti va emite facturi pentru comision, cu tva 0%, iar tu va trebui sa calculezi 21% la valoarea comisionului re\u021binut de platform\u0103 \u0219i s\u0103 pl\u0103te\u0219ti aceast\u0103 sum\u0103 la bugetul de stat din Rom\u00e2nia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Odat\u0103 ce ai codul special de TVA \u0219i prime\u0219ti facturi de comision, ai dou\u0103 obliga\u021bii declarative lunare (doar pentru lunile \u00een care ai avut activitate):<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp; &nbsp; &nbsp; <strong>Formularul 301 (Decont special de TVA):<\/strong> \u00cen care declari suma comisionului \u0219i TVA-ul datorat (cei 21%).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp; &nbsp; &nbsp; <strong>Formularul 390 (Declara\u021bia recapitulativ\u0103):<\/strong> \u00cen care raportezi achizi\u021bia de servicii de la partenerul din UE (Airbnb Irlanda sau Booking Olanda).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Termen limit\u0103:<\/strong> Acestea se depun p\u00e2n\u0103 pe data de <strong>25 a lunii urm\u0103toare<\/strong> celei \u00een care a fost emis\u0103 factura de comision. Tot p\u00e2n\u0103 atunci trebuie s\u0103 faci \u0219i plata efectiv\u0103 a banilor.<\/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:#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\"><strong>Important!<\/strong> Pentru facturile de comision pe care le pl\u0103te\u0219ti acestor platforme, ai nevoie de <strong>Certificatul lor de Reziden\u021b\u0103 Fiscal\u0103<\/strong> (pe care \u00eel po\u021bi desc\u0103rca direct din contul t\u0103u de partener). F\u0103r\u0103 acest document, statul rom\u00e2n \u00ee\u021bi poate cere s\u0103 pl\u0103te\u0219ti un impozit suplimentar de re\u021binere la surs\u0103 pentru serviciile lor. Descarc\u0103-l anual \u0219i p\u0103streaz\u0103-l la dosar pentru a fi acoperit \u00een cazul unui control.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce \u00eenseamn\u0103 venituri din activit\u0103\u021bi turistice? Veniturile din activit\u0103\u021bi turistice reprezint\u0103 sumele ob\u021binute de persoanele fizice, din \u00eenchirierea pe termen scurt (maxim 30 de zile per sejur) a camerelor situate \u00een locuin\u021be proprietate personal\u0103. Fie c\u0103 inchiriezi camere pe Airbnb, Booking sau pe alte site-uri rom\u00e2ne\u0219ti, fie c\u0103 postezi anun\u021buri online, veniturile ob\u021binute din \u00eenchirierea [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":141558,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-141493","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\/141493","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=141493"}],"version-history":[{"count":7,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141493\/revisions"}],"predecessor-version":[{"id":141605,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141493\/revisions\/141605"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141558"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}