{"id":141541,"date":"2026-03-05T11:18:36","date_gmt":"2026-03-05T11:18:36","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141541"},"modified":"2026-03-12T11:03:46","modified_gmt":"2026-03-12T11:03:46","slug":"ai-facturi-neincasate-uite-ce-trebuie-sa-stii","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/ai-facturi-neincasate-uite-ce-trebuie-sa-stii\/","title":{"rendered":"Ai facturi ne\u00eencasate? Uite ce trebuie s\u0103 \u0219tii!"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins articol<\/h2><nav><ul><li><a href=\"#daca-e\u0219ti-pfa-in-sistem-real\">Dac\u0103 e\u0219ti PFA \u00een sistem real<\/a><\/li><li><a href=\"#daca-e\u0219ti-pfa-la-norma-de-venit\">Dac\u0103 e\u0219ti PFA la norm\u0103 de venit<\/a><\/li><li><a href=\"#daca-e\u0219ti-platitor-de-tva-la-incasare\">Dac\u0103 e\u0219ti pl\u0103titor de TVA la \u00eencasare<\/a><\/li><li><a href=\"#daca-e\u0219ti-platitor-de-tva-regim-normal\">Dac\u0103 e\u0219ti pl\u0103titor de TVA &#8211; regim normal<\/a><\/li><li><a href=\"#concluzie\">Concluzie<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai un PFA \u0219i ai emis facturi pe care clien\u021bii nu le-au pl\u0103tit \u00eenc\u0103, este normal s\u0103 te \u00eentrebi ce se \u00eent\u00e2mpl\u0103 cu ele din punct de vedere fiscal. Trebuie s\u0103 pl\u0103te\u0219ti impozit pentru ele? Trebuie s\u0103 le sco\u021bi din contabilitate? Po\u021bi recupera TVA-ul?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">R\u0103spunsul depinde de sistemul de impunere al PFA-ului t\u0103u \u0219i dac\u0103 e\u0219ti sau nu pl\u0103titor de TVA. Hai s\u0103 le lu\u0103m pe r\u00e2nd.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"daca-e\u0219ti-pfa-in-sistem-real\"><strong>Dac\u0103 e\u0219ti PFA \u00een sistem real<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Majoritatea PFA-urilor din Rom\u00e2nia sunt \u00een sistem real \u0219i aplic\u0103 principiul \u00eencas\u0103rilor \u0219i pl\u0103\u021bilor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe scurt: pl\u0103te\u0219ti impozit doar pe banii pe care \u00eei \u00eencasezi efectiv, nu pe facturile pe care le emi\u021bi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Asta \u00eenseamn\u0103 c\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>venitul devine impozabil doar \u00een momentul \u00een care \u00eel \u00eencasezi, nu c\u00e2nd emi\u021bi factura;<\/li>\n\n\n\n<li>o factur\u0103 emis\u0103, dar ne\u00eencasat\u0103, nu este venit impozabil;<\/li>\n\n\n\n<li>nu trebuie s\u0103 pl\u0103te\u0219ti impozit pentru acea factur\u0103 p\u00e2n\u0103 c\u00e2nd nu o \u00eencasezi.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">De aceea, \u00een practic\u0103 <strong>nu trebuie \u201cs\u0103 sco\u021bi din contabilitate\u201d<\/strong> din punct de vedere fiscal. Factura r\u0103m\u00e2ne \u00een eviden\u021bele tale, dar nu \u00ee\u021bi afecteaz\u0103 impozitul.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Atentie! <\/strong>Nu po\u021bi \u0219terge o factur\u0103 din contabilitate doar pentru c\u0103 nu ai \u00eencasat-o. Odat\u0103 emis\u0103 \u0219i transmis\u0103 prin RO e-Factura, factura r\u0103m\u00e2ne \u00een eviden\u021b\u0103 ca ne\u00eencasat\u0103 \u0219i va ap\u0103rea astfel pe toat\u0103 perioada de prescrip\u021bie fiscal\u0103. \u00cen ContApp, ea va ap\u0103rea la status ca \u201c<strong>Emis\u0103<\/strong>\u201d.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"194\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/03\/image-1-1024x194.png\" alt=\"\" class=\"wp-image-141543\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/03\/image-1-1024x194.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/03\/image-1-300x57.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/03\/image-1-768x145.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/03\/image-1-1536x291.png 1536w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/03\/image-1.png 1538w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"daca-e\u0219ti-pfa-la-norma-de-venit\"><strong>Dac\u0103 e\u0219ti PFA la norm\u0103 de venit<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 PFA-ul t\u0103u este impozitat la norm\u0103 de venit, situa\u021bia este \u0219i mai simpl\u0103, \u00een sensul c\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>impozitul se calculeaz\u0103 pe baza normei stabilite de ANAF, nu pe baza veniturilor tale reale;<\/li>\n\n\n\n<li>nu conteaz\u0103 dac\u0103 ai emis sau nu facturi;<\/li>\n\n\n\n<li>nu conteaz\u0103 dac\u0103 ai \u00eencasat sau nu acele facturi.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Prin urmare facturile ne\u00eencasate nu influen\u021beaz\u0103 impozitul t\u0103u si nu trebuie s\u0103 faci ajust\u0103ri sau corec\u021bii din cauza lor.<\/p>\n\n\n\n<div id=\"conta-3496817242\" 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=\"daca-e\u0219ti-platitor-de-tva-la-incasare\"><strong>Dac\u0103 e\u0219ti pl\u0103titor de TVA la \u00eencasare<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 e\u0219ti pl\u0103titor de TVA la \u00eencasare \u0219i ai facturi vechi ne\u00eencasate, nu pl\u0103te\u0219ti TVA la emiterea facturii. TVA-ul devine exigibil doar atunci c\u00e2nd \u00eencasezi banii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Astfel, vei pl\u0103ti TVA doar pentru facturile pe care le-ai \u00eencasat efectiv, nu \u0219i pentru cele pe care le-ai emis, dar nu ai primit \u00eenc\u0103 banii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Acest regim poate fi aplicat dac\u0103 ai o cifr\u0103 de afaceri sub 5.000.000 lei pe an.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"daca-e\u0219ti-platitor-de-tva-regim-normal\"><strong>Dac\u0103 e\u0219ti pl\u0103titor de TVA &#8211; regim normal<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 e\u0219ti pl\u0103titor de TVA in regim normal, trebuie s\u0103 \u0219tii c\u0103 vei datora TVA la emiterea facturii, nu la \u00eencasarea acesteia. Cu alte cuvinte, trebuie s\u0103 declari \u0219i s\u0103 pl\u0103te\u0219ti TVA c\u0103tre stat chiar dac\u0103 clientul nu \u021bi-a achitat \u00eenc\u0103 factura.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TVA-ul pentru facturile ne\u00eencasate poate fi recuperat \u00een anumite situa\u021bii prev\u0103zute de lege. De exemplu, ajustarea TVA-ului este posibil\u0103 dac\u0103 partenerul tau intr\u0103 \u00een faliment\/insolven\u021b\u0103.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este important s\u0103 \u0219tii c\u0103 nu este suficient ca factura s\u0103 fie doar veche sau nepl\u0103tit\u0103. Pentru a face aceast\u0103 ajustare trebuie s\u0103 ai documente care s\u0103 dovedeasc\u0103 situa\u021bia, cum ar fi o hot\u0103r\u00e2re judec\u0103toreasc\u0103 sau alte acte oficiale.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"concluzie\"><strong>Concluzie<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai facturi ne\u00eencasate ca PFA, tratamentul fiscal depinde de situa\u021bia ta:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dac\u0103 e\u0219ti <strong>\u00een sistem real<\/strong>, nu pl\u0103te\u0219ti impozit pe facturile pe care nu le-ai \u00eencasat;<\/li>\n\n\n\n<li>dac\u0103 e\u0219ti <strong>la norm\u0103 de venit<\/strong>, facturile ne\u00eencasate nu influen\u021beaz\u0103 impozitul;<\/li>\n\n\n\n<li>dac\u0103 e\u0219ti <strong>pl\u0103titor de TVA<\/strong>, aplic\u0103 pentru regimul de TVA la \u00eencasare ca sa pl\u0103te\u0219ti TVA doar atunci c\u00e2nd \u00eencasezi facturile.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dac\u0103 ai un PFA \u0219i ai emis facturi pe care clien\u021bii nu le-au pl\u0103tit \u00eenc\u0103, este normal s\u0103 te \u00eentrebi ce se \u00eent\u00e2mpl\u0103 cu ele din punct de vedere fiscal. Trebuie s\u0103 pl\u0103te\u0219ti impozit pentru ele? Trebuie s\u0103 le sco\u021bi din contabilitate? Po\u021bi recupera TVA-ul? R\u0103spunsul depinde de sistemul de impunere al PFA-ului t\u0103u \u0219i [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":141563,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[35],"class_list":["post-141541","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa","tag-contabilitate-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141541","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=141541"}],"version-history":[{"count":2,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141541\/revisions"}],"predecessor-version":[{"id":141564,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141541\/revisions\/141564"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141563"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141541"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}