{"id":141607,"date":"2026-04-02T17:48:30","date_gmt":"2026-04-02T17:48:30","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141607"},"modified":"2026-04-07T07:20:46","modified_gmt":"2026-04-07T07:20:46","slug":"drepturi-de-proprietate-intelectuala-sistem-real-sau-cote-forfetare","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/drepturi-de-proprietate-intelectuala-sistem-real-sau-cote-forfetare\/","title":{"rendered":"Drepturi de proprietate intelectual\u0103: sistem real sau cote forfetare?"},"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-sunt-veniturile-din-drepturi-de-proprietate-intelectuala\">Ce sunt veniturile din drepturi de proprietate intelectual\u0103<\/a><\/li><li><a href=\"#drepturi-de-proprietate-intelectuala-cu-cote-forfetare\">Drepturi de proprietate intelectual\u0103 cu cote forfetare<\/a><\/li><li><a href=\"#drepturi-de-proprietate-intelectuala-in-sistem-real\">Drepturi de proprietate intelectual\u0103 \u00een sistem real<\/a><\/li><li><a href=\"#obliga\u021bii-suplimentare-e-factura-\u0219i-tva\">Obliga\u021bii suplimentare: e-Factura \u0219i TVA<\/a><\/li><li><a href=\"#cum-te-ajuta-cont-app\">Cum te ajut\u0103 ContApp<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-sunt-veniturile-din-drepturi-de-proprietate-intelectuala\"><strong>Ce sunt veniturile din drepturi de proprietate intelectual\u0103<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Veniturile din drepturi de proprietate intelectual\u0103 sunt reglementate de Codul fiscal al Rom\u00e2niei \u0219i includ veniturile ob\u021binute din exploatarea crea\u021biilor intelectuale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe scurt, sunt veniturile ob\u021binute din utilizarea sau cedarea unor drepturi asupra unei crea\u021bii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cele mai frecvente sunt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>drepturi de autor (articole, c\u0103r\u021bi, bloguri)<\/li>\n\n\n\n<li>software \u0219i aplica\u021bii<\/li>\n\n\n\n<li>fotografii, design, crea\u021bii grafice<\/li>\n\n\n\n<li>licen\u021be \u0219i redeven\u021be<\/li>\n\n\n\n<li>con\u021binut video sau audio<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru veniturile din drepturi de proprietate intelectual\u0103 ai dou\u0103 variante:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cote forfetare de cheltuieli (40%) \u2013 varianta implicit\u0103<\/li>\n\n\n\n<li>sistem real \u2013 varianta op\u021bional\u0103<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 nu alegi explicit sistemul real, se aplic\u0103 automat cotele forfetare.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"drepturi-de-proprietate-intelectuala-cu-cote-forfetare\"><strong>Drepturi de proprietate intelectual\u0103 cu cote forfetare<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen acest sistem, statul presupune automat c\u0103 ai cheltuieli de 40% din venitul brut. Astfel, venitul net se calculeaz\u0103 prin sc\u0103derea acestui procent din venitul \u00eencasat, f\u0103r\u0103 s\u0103 fie necesar s\u0103 justifici cheltuielile.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cum se calculeaz\u0103 impozitul<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Impozitul pe venit este de 10% \u0219i se aplic\u0103 asupra venitului net astfel determinat. \u00cen cazul \u00een care veniturile sunt pl\u0103tite de o firma care \u021bine contabilitate, impozitul este re\u021binut la surs\u0103 \u0219i este final.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Formula: Venit net = Venit brut \u2013 (40%*Venit brut)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contribu\u021bii sociale: CAS \u0219i CASS<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe l\u00e2ng\u0103 impozit, trebuie s\u0103 verifici dac\u0103 datorezi contribu\u021bii sociale. Acestea depind de plafonul anual al veniturilor tale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CAS (pensie)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se datoreaz\u0103 dac\u0103 venitul net anual dep\u0103\u0219e\u0219te:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>12 salarii minime brute<\/strong> sau<\/li>\n\n\n\n<li><strong>24 salarii minime brute<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Contribu\u021bia nu se calculeaz\u0103 la venitul real, ci la plafonul in care te incadrezi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemplu <strong>pentru veniturile ob\u021binute \u00een 2025:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>plafonul de 12 salarii = 48.600 lei rezult\u0103 CAS datorat = 12.150 lei;<\/li>\n\n\n\n<li>plafonul de 24 salarii = 97.200 lei rezult\u0103 CAS datorat = 24.300 lei.<\/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:#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> Persoanele fizice care ob\u021bin venituri din pensii sau ob\u021bin venituri din salarii \u0219i asimilate salariilor <strong>nu pl\u0103tesc<\/strong> contribu\u021bii de asigur\u0103ri sociale pentru veniturile ob\u021binute din drepturi de proprietate intelectual\u0103.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CASS (s\u0103n\u0103tate)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se datoreaz\u0103 dac\u0103 venitul net anual dep\u0103\u0219e\u0219te:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>6 salarii minime brute<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0218i aici, contribu\u021bia se calculeaz\u0103 la plafoane (6, 12 sau 24 salarii minime), nu la venitul efectiv.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemplu <strong>pentru veniturile ob\u021binute \u00een 2025:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>plafonul de 6 salarii = 24.300 lei rezult\u0103 CASS datorat = 2.430 lei;<\/li>\n\n\n\n<li>plafonul de 12 salarii = 48.600 lei rezult\u0103 CASS datorat = 4.860 lei;<\/li>\n\n\n\n<li>plafonul de 24 salarii =&nbsp; 97.200 lei rezult\u0103 CASS datorat = 9.720 lei.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cum se declar\u0103 \u0219i se pl\u0103tesc aceste taxe<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen cazul veniturilor din drepturi de proprietate intelectuala, modul \u00een care \u00ee\u021bi pl\u0103te\u0219ti taxele depinde de situa\u021bia concret\u0103 \u00een care te afli:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Re\u021binere la surs\u0103<\/strong> &#8211; dac\u0103 veniturile tale sunt pl\u0103tite de o firm\u0103 din Rom\u00e2nia, atunci, de cele mai multe ori, aceasta se ocup\u0103 de tot: \u00ee\u021bi calculeaz\u0103 taxele, le re\u021bine \u0219i le pl\u0103te\u0219te c\u0103tre stat.<\/li>\n\n\n\n<li><strong>Declara\u021bia Unic\u0103<\/strong> &#8211; dac\u0103 ai venituri din mai multe surse, dac\u0103 nu \u021bi s-au re\u021binut toate contribu\u021biile sau dac\u0103 dep\u0103\u0219e\u0219ti anumite plafoane sau taxele nu mai sunt complet acoperite prin retinerea la surs\u0103, trebuie s\u0103 depui Declara\u021bia Unic\u0103 prin care \u00ee\u021bi calculezi \u0219i pl\u0103te\u0219ti taxele sau diferen\u021bele de taxe, dupa caz.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Acest sistem este simplu \u0219i u\u0219or de aplicat, deoarece nu necesit\u0103 contabilitate sau documente pentru cheltuieli. Calculul este rapid, iar riscul fiscal este redus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un dezavantaj al acestui sistem ar fii ca nu po\u021bi deduce cheltuieli reale mai mari de 40%, ceea ce \u00eel face mai pu\u021bin eficient dac\u0103 ai costuri ridicate sau investi\u021bii semnificative.<\/p>\n\n\n\n<div id=\"conta-1178258788\" 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=\"drepturi-de-proprietate-intelectuala-in-sistem-real\"><strong>Drepturi de proprietate intelectual\u0103 \u00een sistem real<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Daca aplici acest sistem, ai obliga\u021bia de a \u021bine:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Registrul jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi;<\/li>\n\n\n\n<li>Registrul de eviden\u021b\u0103 fiscal\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cum se calculeaz\u0103 impozitul<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Impozitul pe venit este de 10% \u0219i se aplic\u0103 asupra venitului net real:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Formula: Venit net = Venituri totale \u2013 Cheltuieli deductibile<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cheltuielile deductibile sunt acele cheltuieli pe care le faci pentru a-\u021bi desf\u0103\u0219ura activitatea \u0219i a genera venituri de pe urma lor, \u0219i pe care legisla\u021bia fiscal\u0103 \u00ee\u021bi permite s\u0103 le scazi din venitul brut \u00eenainte de calculul impozitului.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple de chetulieli deductibile:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>echipamente de lucru (laptop, tablet\u0103, telefon, camer\u0103 foto\/video, microfon);<\/li>\n\n\n\n<li>software \u0219i abonamente (programe de editare, design, copywrite-ing, licen\u021be, platforme online);<\/li>\n\n\n\n<li>servicii externe (contabilitate, marketing, promovare, editare, traduceri);<\/li>\n\n\n\n<li>comisioane re\u021binute de platforme sau intermediari (de exemplu, marketplace-uri, agen\u021bii);<\/li>\n\n\n\n<li>cursuri de formare profesional\u0103 sau specializare \u00een domeniul t\u0103u;<\/li>\n\n\n\n<li>cheltuieli de promovare (reclame, branding, website);<\/li>\n\n\n\n<li>amortizarea echipamentelor utilizate \u00een activitate etc.<\/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:#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> Pentru ca aceste cheltuieli s\u0103 fie considerate deductibile, este necesar s\u0103 le po\u021bi justifica prin documente precum facturi, chitan\u021be sau bonuri fiscale.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contribu\u021bii sociale: CAS \u0219i CASS<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regulile privind contribu\u021biile sociale r\u0103m\u00e2n acelea\u0219i ca la cota forfetar\u0103, \u00eens\u0103 se raporteaz\u0103 la venitul net realizat.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CAS (pensie)<\/strong> se datoreaz\u0103 dac\u0103 dep\u0103\u0219e\u0219ti plafonul de 12 salarii minime brute (cu op\u021biune pentru 24 salarii minime brute);<\/li>\n\n\n\n<li><strong>CASS (s\u0103n\u0103tate)<\/strong> se datoreaz\u0103 dac\u0103 dep\u0103\u0219e\u0219ti plafonul de 6 salarii minime brute (cu op\u021biune pentru 12 sau 24 salarii minime brute).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cum se declar\u0103 \u0219i se pl\u0103tesc aceste taxe<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen sistem real, tu te ocupi integral de partea fiscal\u0103. \u00ce\u021bi calculezi venitul net, stabile\u0219ti impozitul \u0219i verifici dac\u0103 datorezi contribu\u021bii sociale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toate aceste obliga\u021bii se declar\u0103 prin Declara\u021bia Unic\u0103, care se depune p\u00e2n\u0103 pe <strong>25 mai a anului urm\u0103tor celui \u00een care ai realizat veniturile<\/strong>. Acesta este \u0219i termenul p\u00e2n\u0103 la care se pl\u0103tesc taxele datorate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fa\u021b\u0103 de varianta cu re\u021binere la surs\u0103 ai mai mult control asupra modului \u00een care \u00ee\u021bi gestionezi veniturile \u0219i cheltuielile, dar \u0219i responsabilitatea de a-\u021bi calcula \u0219i declara corect taxele.<\/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>Important!<\/strong> Dac\u0103 alegi s\u0103 \u00ee\u021bi calculezi veniturile \u00een sistem real, aceast\u0103 op\u021biune trebuie p\u0103strat\u0103 <strong>cel pu\u021bin 2 ani fiscali consecutivi<\/strong>. Dup\u0103 aceast\u0103 perioad\u0103, sistemul se prelunge\u0219te automat, dac\u0103 nu alegi s\u0103 revii la varianta cu cot\u0103 forfetar\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 vrei s\u0103 schimbi sistemul, trebuie s\u0103 bifezi acest lucru \u00een Declara\u021bia Unic\u0103 \u0219i s\u0103 o depui p\u00e2n\u0103 la 25 mai a anului urm\u0103tor celor 2 ani.<\/p>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"obliga\u021bii-suplimentare-e-factura-\u0219i-tva\"><strong>Obliga\u021bii suplimentare: e-Factura \u0219i TVA<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cencep\u00e2nd cu anul 2026, persoanele fizice care ob\u021bin venituri din drepturi de proprietate intelectual\u0103 trebuie s\u0103 aib\u0103 \u00een vedere utilizarea sistemului e-Factura.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aceasta devine obligatorie \u00een rela\u021bia cu alte persoane juridice, indiferent dac\u0103 veniturile sunt impozitate \u00een sistem de cote forfetare sau \u00een sistem real. Astfel, trebuie sa emi\u021bi facturi c\u0103tre firme pentru drepturi de autor sau alte forme de proprietate intelectual\u0103, iar acestea trebuie transmise prin sistemul RO e-Factura. Practic, nu mai este suficient s\u0103 trimi\u021bi factura doar c\u0103tre client, ci aceasta trebuie \u00eenc\u0103rcat\u0103 \u0219i \u00een sistemul ANAF pentru a fi considerat\u0103 factura fiscala. Aceast\u0103 obliga\u021bie nu implic\u0103 automat \u00eenfiin\u021barea unei forme juridice (PFA sau firm\u0103), dar presupune utilizarea Spa\u021biului Privat Virtual \u0219i a platformei RO e-Factura. Poti citi mai multe despre aceasta obligatie accesand urmatorul <a href=\"https:\/\/contapp.ro\/blog\/e-factura-pe-cnp\/\">link<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De asemenea, trebuie urm\u0103rit \u0219i plafonul de TVA. \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<ul class=\"wp-block-list\">\n<li><strong>Formularul 300 \u2013 Decont de TVA<\/strong> &#8211; Se depune lunar sau trimestrial (\u00een func\u021bie de vectorul fiscal).<\/li>\n\n\n\n<li><strong>Formularul 394 \u2013 Declara\u021bia informativ\u0103<\/strong> &#8211; Include toate facturile emise \u0219i primite pe teritoriul Rom\u00e2niei.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cum-te-ajuta-cont-app\"><strong>Cum te ajut\u0103 ContApp<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"cum-te-ajuta-cont-app\">ContApp te ajut\u0103 s\u0103 generezi corect informa\u021biile necesare pentru Declara\u021bia Unic\u0103 \u0219i \u00ee\u021bi preg\u0103te\u0219te formularul gata de depunere, f\u0103r\u0103 erori.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tot ce trebuie s\u0103 faci este s\u0103 completezi c\u00e2teva informa\u021bii despre veniturile tale, iar aplica\u021bia calculeaz\u0103 automat impozitul pe venit, CAS \u0219i CASS, dup\u0103 caz, \u0219i \u00ee\u021bi ofer\u0103 declara\u021bia preg\u0103tit\u0103 pentru depunere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De asemenea, poti genera facturi direct din aplica\u021bie \u0219i sa 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\"><a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\" data-type=\"link\" data-id=\"https:\/\/account.contapp.ro\/asistent\/incepe\">F\u0103-\u021bi cont gratuit \u0219i testeaz\u0103<\/a> modulul de completare a Declara\u021biei Unice din ContApp.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce sunt veniturile din drepturi de proprietate intelectual\u0103 Veniturile din drepturi de proprietate intelectual\u0103 sunt reglementate de Codul fiscal al Rom\u00e2niei \u0219i includ veniturile ob\u021binute din exploatarea crea\u021biilor intelectuale. Pe scurt, sunt veniturile ob\u021binute din utilizarea sau cedarea unor drepturi asupra unei crea\u021bii. Cele mai frecvente sunt: Pentru veniturile din drepturi de proprietate intelectual\u0103 ai [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":138868,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-141607","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\/141607","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=141607"}],"version-history":[{"count":3,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141607\/revisions"}],"predecessor-version":[{"id":141618,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141607\/revisions\/141618"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/138868"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}