{"id":141630,"date":"2026-04-24T19:57:54","date_gmt":"2026-04-24T19:57:54","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141630"},"modified":"2026-08-24T15:50:26","modified_gmt":"2026-08-24T15:50:26","slug":"declaratia-100-pentru-impozit-chirii-din-contapp","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/declaratia-100-pentru-impozit-chirii-din-contapp\/","title":{"rendered":"Declara\u021bia 100 pentru impozitul re\u021binut la surs\u0103"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#ce-este-declaratia-100\">Ce este Declara\u021bia 100 \u0219i cine o depune<\/a><\/li><li><a href=\"#termene-d100-d205-d207\">Termenele: D100, D205 \u0219i D207<\/a><\/li><li><a href=\"#impozit-chirii-cod-628\">Impozitul pe chirii re\u021binut la surs\u0103 (cod 628)<\/a><ul><li><a href=\"#calcul-impozit-chirii\">Cum se calculeaz\u0103<\/a><\/li><li><a href=\"#declaratia-205\">Declara\u021bia 205, la final de an<\/a><\/li><\/ul><\/li><li><a href=\"#impozit-comision-cod-634\">Impozitul pe comisionul Bolt \u0219i Uber (cod 634)<\/a><ul><li><a href=\"#certificat-de-rezidenta-fiscala\">Cota depinde de certificatul de reziden\u021b\u0103 fiscal\u0103<\/a><\/li><li><a href=\"#declaratia-207\">Declara\u021bia 207, la final de an<\/a><\/li><\/ul><\/li><li><a href=\"#cum-generezi-d100-in-contapp\">Cum generezi D100 \u00een ContApp<\/a><ul><li><a href=\"#sincronizare-automata\">Sincronizarea automat\u0103 a obliga\u021biilor<\/a><\/li><li><a href=\"#adaugare-manuala\">Ad\u0103ugarea manual\u0103 a altor obliga\u021bii<\/a><\/li><li><a href=\"#descarcare-si-depunere\">Desc\u0103rcarea \u0219i depunerea declara\u021biei<\/a><\/li><\/ul><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 e\u0219ti PFA \u0219i pl\u0103te\u0219ti chirie c\u0103tre o persoan\u0103 fizic\u0103 sau lucrezi \u00een ridesharing, ai obliga\u021bia s\u0103 depui lunar <strong>Declara\u021bia 100<\/strong> pentru impozitele re\u021binute la surs\u0103. P\u00e2n\u0103 acum, asta \u00eensemna calcule manuale, complet\u0103ri \u00een formularul ANAF \u0219i verific\u0103ri atente ale conturilor bugetare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vestea bun\u0103: modulul <strong>Declara\u021bia 100 este acum disponibil \u00een ContApp<\/strong>. \u00ce\u021bi ar\u0103t \u00een acest articol ce impozite declari, cum se calculeaz\u0103 fiecare, ce face automat aplica\u021bia \u0219i ce mai depui la final de an.<\/p>\n\n\n\n<span id=\"ce-este-declara\u021bia-100-\u0219i-cine-o-depune\"><\/span>\n\n\n\n<h2 id=\"ce-este-declaratia-100\" class=\"wp-block-heading\">Ce este Declara\u021bia 100 \u0219i cine o depune<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 100 (D100) este formularul fiscal prin care persoanele juridice \u0219i fizice din Rom\u00e2nia declar\u0103 obliga\u021biile de plat\u0103 c\u0103tre bugetul de stat. Pentru un PFA, cele mai frecvente situa\u021bii \u00een care trebuie depus\u0103 sunt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Impozitul pe chirii re\u021binut la surs\u0103<\/strong> \u2014 atunci c\u00e2nd pl\u0103te\u0219ti chirie unei persoane fizice \u0219i e\u0219ti obligat s\u0103 re\u021bii impozitul (<strong>cod 628<\/strong>);<\/li>\n\n\n\n<li><strong>Impozitul pe comisionul re\u021binut de platformele de ridesharing<\/strong> \u2014 Bolt sau Uber, companii nerezidente (<strong>cod 634<\/strong>). Cota nu este aceea\u0219i pentru am\u00e2ndou\u0103: depinde de platform\u0103 \u0219i de certificatul de reziden\u021b\u0103 fiscal\u0103;<\/li>\n\n\n\n<li><strong>Alte obliga\u021bii ocazionale<\/strong> \u2014 impozit pe dividende, impozit pe veniturile micro\u00eentreprinderilor etc.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia se depune <strong>lunar, p\u00e2n\u0103 pe 25 ale lunii urm\u0103toare<\/strong>, exclusiv online prin Spa\u021biul Privat Virtual (SPV) sau prin portalul e-Guvernare, semnat\u0103 electronic. Dac\u0103 nu ai \u00eenc\u0103 acces, vezi pas cu pas <a href=\"https:\/\/contapp.ro\/blog\/spatiul-privat-virtual\/\">cum ob\u021bii acces \u00een Spa\u021biul Privat Virtual<\/a>.<\/p>\n\n\n\n<h2 id=\"termene-d100-d205-d207\" class=\"wp-block-heading\">Termenele: D100, D205 \u0219i D207<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Re\u021binerea impozitului la surs\u0103 nu se termin\u0103 cu Declara\u021bia 100. Ai o declara\u021bie lunar\u0103 \u0219i, la final de an, una informativ\u0103 \u2014 diferit\u0103, \u00een func\u021bie de cui ai pl\u0103tit.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Ce depui<\/strong><\/td><td><strong>Pentru ce<\/strong><\/td><td><strong>Termen<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Declara\u021bia 100<\/strong><\/td><td>impozitul re\u021binut \u00een luna anterioar\u0103<\/td><td><strong>25 inclusiv<\/strong> a lunii urm\u0103toare<\/td><\/tr><tr><td><strong>Declara\u021bia 205<\/strong><\/td><td>impozitul re\u021binut de la persoane fizice, pe tot anul \u2014 inclusiv chiriile<\/td><td><strong>28 februarie<\/strong> a anului urm\u0103tor<\/td><\/tr><tr><td><strong>Declara\u021bia 207<\/strong><\/td><td>pl\u0103\u021bile c\u0103tre nereziden\u021bi, pe tot anul \u2014 inclusiv comisioanele Bolt sau Uber<\/td><td><strong>28 februarie<\/strong> a anului urm\u0103tor<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">D207 se depune <strong>\u0219i dac\u0103 impozitul a fost zero<\/strong>. Dac\u0103 ai aplicat scutirea din conven\u021bie, venitul se declar\u0103 ca scutit \u2014 nu dispare din raportare.<\/p>\n\n\n\n<span id=\"impozit-pe-chirii-re\u021binut-la-sursa-cod-628\"><\/span>\n\n\n\n<h2 id=\"impozit-chirii-cod-628\" class=\"wp-block-heading\">Impozitul pe chirii re\u021binut la surs\u0103 (cod 628)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2nd pl\u0103te\u0219ti chirie unei persoane fizice, e\u0219ti <strong>pl\u0103titor de venit<\/strong> \u0219i ai obliga\u021bia s\u0103 re\u021bii impozitul la surs\u0103. \u00cen Declara\u021bia 100 \u00eel declari cu <strong>codul 628<\/strong> \u2014 \u201eimpozit pe veniturile din cedarea folosin\u021bei bunurilor\u201d, altele dec\u00e2t arendarea bunurilor agricole \u0219i \u00eenchirierea \u00een scop turistic.<\/p>\n\n\n\n<h3 id=\"calcul-impozit-chirii\" class=\"wp-block-heading\">Cum se calculeaz\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Din chiria brut\u0103 se scade o cot\u0103 forfetar\u0103 de cheltuieli de 20%, iar la ce r\u0103m\u00e2ne se aplic\u0103 impozitul de 10%. Efectiv, impozitul este 8% din chiria brut\u0103. ContApp porne\u0219te \u00eens\u0103 de la <strong>suma efectiv pl\u0103tit\u0103<\/strong> proprietarului (a\u0219a cum o \u00eenregistrezi \u00een cheltuieli) \u0219i urc\u0103 \u00eenapoi la impozit:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Impozit = (chirie pl\u0103tit\u0103 \u00d7 8) \/ 92<\/strong><\/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>Exemplu concret:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chirie brut\u0103 \u00een contract: <strong>1.500 lei<\/strong><\/li>\n\n\n\n<li>Cheltuieli forfetare (20%): <strong>300 lei<\/strong><\/li>\n\n\n\n<li>Baz\u0103 de impozit: <strong>1.200 lei<\/strong><\/li>\n\n\n\n<li>Impozit re\u021binut la surs\u0103 (10%): <strong>120 lei<\/strong><\/li>\n\n\n\n<li>Chirie efectiv pl\u0103tit\u0103 proprietarului: <strong>1.380 lei<\/strong><\/li>\n<\/ul>\n<\/div>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen ContApp, tu \u00eenregistrezi chiria pl\u0103tit\u0103 de 1.380 lei pe categoria fiscal\u0103 corect\u0103. La sincronizarea D100, aplica\u021bia calculeaz\u0103: (1.380 \u00d7 8) \/ 92 = 120 lei \u2014 exact impozitul pe care \u00eel ai de declarat.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"482\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/04\/image-1024x482.png\" alt=\"Modulul Declara\u021bia 100 din ContApp, cu impozitul pe chirii re\u021binut la surs\u0103 calculat automat\" class=\"wp-image-141631\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/04\/image-1024x482.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/04\/image-300x141.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/04\/image-768x361.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/04\/image.png 1397w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>De ce vezi dou\u0103 calcule diferite pentru acela\u0219i impozit.<\/strong> Aici pornim de la suma pe care o pl\u0103te\u0219ti efectiv proprietarului, pentru c\u0103 a\u0219a o \u00eenregistrezi \u00een ContApp \u2014 de aceea formula urc\u0103 \u00eenapoi la impozit, cu \u00d7 8 \/ 92. \u00cen articolul despre <a href=\"https:\/\/contapp.ro\/blog\/contract-de-chirie-cu-retinere-la-sursa\/\">contractul de chirie cu re\u021binere la surs\u0103<\/a> se porne\u0219te de la chiria brut\u0103 din contract \u0219i se coboar\u0103: brut \u2212 20% cheltuieli forfetare, apoi 10%. Rezultatul e identic; difer\u0103 doar de unde \u00eencepi.<\/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> Creeaz\u0103 un furnizor cu CNP-ul proprietarului \u0219i \u00eenregistreaz\u0103 pl\u0103\u021bile pe acest furnizor, chiar dac\u0103 persoana nu emite facturi. Asta te ajut\u0103 la completarea declara\u021biei recapitulative 205, care se depune dup\u0103 \u00eencheierea anului fiscal.<\/p>\n<\/div>\n\n\n\n<h3 id=\"declaratia-205\" class=\"wp-block-heading\">Declara\u021bia 205, la final de an<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Impozitul pe chirii pe care l-ai re\u021binut lun\u0103 de lun\u0103 se raporteaz\u0103 o dat\u0103 pe an, nominal, prin <strong>Declara\u021bia 205<\/strong>, p\u00e2n\u0103 la <strong>28 februarie<\/strong> a anului urm\u0103tor. De asta conteaz\u0103 s\u0103 \u00eenregistrezi pl\u0103\u021bile pe un furnizor creat cu CNP-ul proprietarului: la final de an ai nevoie de suma pe persoan\u0103, nu doar de totalul lunar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un exemplu complet, cu chirie \u00een valut\u0103, curs BNR \u0219i tabelul lunar din D205, e \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/contract-de-chirie-cu-retinere-la-sursa\/\">contractul de chirie cu re\u021binere la surs\u0103<\/a>.<\/p>\n\n\n\n<span id=\"impozit-pe-comisionul-bolt-cod-634\"><\/span>\n\n\n\n<h2 id=\"impozit-comision-cod-634\" class=\"wp-block-heading\">Impozitul pe comisionul Bolt \u0219i Uber (cod 634)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bolt \u0219i Uber sunt companii nerezidente, iar comisionul pe care \u021bi-l re\u021bin este venit ob\u021binut din Rom\u00e2nia de un nerezident. Ai obliga\u021bia s\u0103 re\u021bii impozitul la surs\u0103 \u0219i s\u0103 \u00eel declari \u00een D100 cu <strong>codul 634<\/strong> \u2014 \u201eimpozit pe veniturile din comisioane ob\u021binute din Rom\u00e2nia de persoane nerezidente\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2t re\u021bii depinde \u00eens\u0103 de platform\u0103 \u0219i de un singur document.<\/p>\n\n\n\n<div id=\"conta-3747199237\" 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=\"certificat-de-rezidenta-fiscala\" class=\"wp-block-heading\">Cota depinde de certificatul de reziden\u021b\u0103 fiscal\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cota nu vine din Codul fiscal. Codul fiscal prevede <strong>16%<\/strong> pentru comisioanele pl\u0103tite unui nerezident. Cota scade doar dac\u0103 se aplic\u0103 o conven\u021bie de evitare a dublei impuneri, iar conven\u021bia se aplic\u0103 doar dac\u0103 ai <strong>certificatul de reziden\u021b\u0103 fiscal\u0103<\/strong> al platformei, valabil pentru anul respectiv.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Situa\u021bia ta<\/strong><\/td><td><strong>Cota<\/strong><\/td><td><strong>Cum se calculeaz\u0103 din suma facturat\u0103<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Nu ai certificat de reziden\u021b\u0103 fiscal\u0103<\/td><td><strong>16%<\/strong><\/td><td>suma \u00d7 100 \/ 84, apoi \u00d7 16%<\/td><\/tr><tr><td><strong>Bolt<\/strong> (Estonia), cu certificat<\/td><td><strong>2%<\/strong><\/td><td>suma \u00d7 100 \/ 98, apoi \u00d7 2%<\/td><\/tr><tr><td><strong>Uber<\/strong> (Olanda), cu certificat<\/td><td><strong>0%<\/strong> \u2014 scutit<\/td><td>nu re\u021bii nimic, dar declari plata \u00een D207<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Temeiul cotei de 2% este articolul 12, \u201eComisioane\u201d, din <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Conventii\/Estonia.htm\" target=\"_blank\" rel=\"noreferrer noopener\">conven\u021bia dintre Rom\u00e2nia \u0219i Estonia<\/a>: impozitul \u201enu va dep\u0103\u0219i 2% din suma brut\u0103 a comisioanelor\u201d. Pentru Uber, conven\u021bia cu Olanda duce la scutire.<\/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>Acela\u0219i comision de 2.500 lei, dou\u0103 rezultate:<\/strong> cu certificat, la Bolt, baza e 2.500 \u00d7 100 \/ 98 = 2.551,02 lei \u0219i impozitul <strong>51 lei<\/strong>. F\u0103r\u0103 certificat, baza devine 2.500 \u00d7 100 \/ 84 = 2.976,19 lei \u0219i impozitul <strong>476 lei<\/strong>. Aceea\u0219i factur\u0103, de nou\u0103 ori mai mult impozit \u2014 a\u0219a c\u0103 certificatul se cere platformei \u00eenainte de prima plat\u0103 \u0219i se p\u0103streaz\u0103 la dosar.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru Bolt, cu certificat de reziden\u021b\u0103 fiscal\u0103, ContApp porne\u0219te de la <strong>valoarea comisionului facturat<\/strong> \u0219i aplic\u0103 formula:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Impozit = (comision facturat \u00d7 2) \/ 98<\/strong><\/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>Exemplu concret:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comision facturat de Bolt: <strong>2.500 lei<\/strong><\/li>\n\n\n\n<li>Baz\u0103 de impozit calculat\u0103: <strong>2.551,02 lei<\/strong><\/li>\n\n\n\n<li>Impozit 2%: <strong>51,00 lei<\/strong> (rotunjit)<\/li>\n<\/ul>\n<\/div>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Tu \u00eenregistrezi factura de la Bolt \u00een ContApp pe categoria corect\u0103, iar la sincronizarea D100 aplica\u021bia calculeaz\u0103: (2.500 \u00d7 2) \/ 98 = 51 lei. Dac\u0103 platforma \u00ee\u021bi vireaz\u0103 doar diferen\u021ba, vezi cum \u00eenregistrezi <a href=\"https:\/\/contapp.ro\/blog\/comision-retinut-din-factura\/\">factura din care s-a re\u021binut un comision<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru detalii despre \u00eentreaga contabilitate a activit\u0103\u021bii de ridesharing, po\u021bi citi articolul <a href=\"https:\/\/contapp.ro\/blog\/contabilitate-uber-bolt-in-contapp\/\">Contabilitate Uber Bolt \u00een ContApp<\/a>.<\/p>\n\n\n\n<h3 id=\"declaratia-207\" class=\"wp-block-heading\">Declara\u021bia 207, la final de an<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru pl\u0103\u021bile c\u0103tre nereziden\u021bi \u2014 comisionul Bolt sau Uber \u2014 declara\u021bia informativ\u0103 anual\u0103 este <strong>Declara\u021bia 207<\/strong>, cu acela\u0219i termen: <strong>28 februarie<\/strong>. Se depune indiferent de cot\u0103, inclusiv c\u00e2nd impozitul a fost zero pentru c\u0103 s-a aplicat scutirea din conven\u021bie. \u00cen acel caz, venitul se declar\u0103 ca scutit.<\/p>\n\n\n\n<span id=\"cum-generezi-d-100-in-cont-app\"><\/span>\n\n\n\n<h2 id=\"cum-generezi-d100-in-contapp\" class=\"wp-block-heading\">Cum generezi D100 \u00een ContApp<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Accesezi modulul din meniu: <a href=\"https:\/\/contabilitate.contapp.ro\/declaratii\/d100\"><strong>Declara\u021bii \u2192 D100<\/strong><\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La deschiderea paginii, ContApp selecteaz\u0103 automat <strong>luna anterioar\u0103<\/strong> (pentru c\u0103 asta declari de obicei). Po\u021bi schimba oric\u00e2nd luna \u0219i anul. Dac\u0103 ai mai lucrat la declara\u021bia pe perioada aleas\u0103, platforma \u00eencarc\u0103 datele salvate. Dac\u0103 nu, creeaz\u0103 una nou\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sec\u021biunea <strong>Date identificare<\/strong> (CUI, denumire, adres\u0103, telefon, e-mail) se completeaz\u0103 automat din profilul firmei tale. Dac\u0103 observi o gre\u0219eal\u0103, o po\u021bi corecta direct \u00een formular.<\/p>\n\n\n\n<span id=\"sincronizarea-automata-a-obliga\u021biilor-sincronizare-automata\"><\/span>\n\n\n\n<h3 id=\"sincronizare-automata\" class=\"wp-block-heading\">Sincronizarea automat\u0103 a obliga\u021biilor<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aici e partea care \u00ee\u021bi economise\u0219te timp. Ape\u0219i butonul <strong>Sincronizeaz\u0103<\/strong> din tabelul \u201ePerioada de raportare\u201d, iar ContApp analizeaz\u0103 facturile \u0219i cheltuielile lunii \u0219i aduce automat obliga\u021biile de plat\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Important:<\/strong> sincronizarea func\u021bioneaz\u0103 doar dac\u0103 ai folosit <strong>categoriile fiscale corecte<\/strong> la \u00eenregistrarea cheltuielilor. Concret:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pentru chiria pl\u0103tit\u0103 c\u0103tre proprietar persoan\u0103 fizic\u0103 \u2192 categoria <strong>\u201eCheltuieli cu chiria pl\u0103tit\u0103 persoanelor fizice\u201d<\/strong><\/li>\n\n\n\n<li>pentru factura de comision Bolt \u2192 categoria <strong>\u201eCheltuieli cu comisionul re\u021binut de Bolt \u2014 impozitul este de 2%\u201d<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 nu ai folosit aceste categorii, reclasific\u0103 cheltuielile \u0219i apoi sincronizeaz\u0103.<\/p>\n\n\n\n<span id=\"adaugarea-manuala-a-altor-obliga\u021bii\"><\/span>\n\n\n\n<h3 id=\"adaugare-manuala\" class=\"wp-block-heading\">Ad\u0103ugarea manual\u0103 a altor obliga\u021bii<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai alte obliga\u021bii care nu se preiau automat (impozit pe dividende, impozit pe veniturile micro\u00eentreprinderilor etc.), le adaugi manual:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Cod obliga\u021bie<\/strong> \u2014 cau\u021bi \u0219i selectezi tipul de impozit din nomenclatorul obliga\u021biilor de plat\u0103 la bugetul de stat;<\/li>\n\n\n\n<li><strong>Suma datorat\u0103<\/strong> \u2014 introduci suma rezultat\u0103 din calcule, <strong>doar \u00een lei \u00eentregi<\/strong> (f\u0103r\u0103 zecimale);<\/li>\n\n\n\n<li><strong>Suma deductibil\u0103 \/ Reducere impozit<\/strong> \u2014 doar \u00een cazuri specifice prev\u0103zute de lege (deduceri, bonifica\u021bii).<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Dup\u0103 ad\u0103ugare, ContApp calculeaz\u0103 automat <strong>scaden\u021ba<\/strong>, <strong>contul bugetar<\/strong> unde virezi impozitul \u0219i <strong>num\u0103rul de eviden\u021b\u0103 a pl\u0103\u021bii<\/strong>.<\/p>\n\n\n\n<span id=\"descarcarea-\u0219i-depunerea-declara\u021biei\"><\/span>\n\n\n\n<h3 id=\"descarcare-si-depunere\" class=\"wp-block-heading\">Desc\u0103rcarea \u0219i depunerea declara\u021biei<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ape\u0219i butonul de desc\u0103rcare \u0219i ContApp genereaz\u0103 <strong>PDF-ul inteligent cu XML-ul ata\u0219at \u00een interior<\/strong> \u2014 exact formatul acceptat de ANAF. Fi\u0219ierul se salveaz\u0103 sub forma <strong>D100_CUIFirma_An_Luna.pdf<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mai departe:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Semnezi electronic PDF-ul cu token-ul t\u0103u de semn\u0103tur\u0103;<\/li>\n\n\n\n<li>\u00cel transmi\u021bi din SPV sau \u00eel \u00eencarci pe portalul e-Guvernare;<\/li>\n\n\n\n<li>Pl\u0103te\u0219ti impozitul \u00een contul bugetar, p\u00e2n\u0103 la scaden\u021b\u0103.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 vrei s\u0103 modifici ulterior o declara\u021bie, selectezi din nou luna \u0219i anul din meniu \u2014 ContApp \u00ee\u021bi afi\u0219eaz\u0103 versiunea salvat\u0103, faci modific\u0103rile \u0219i redescarci PDF-ul.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"267\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/04\/image-1-1024x267.png\" alt=\"Desc\u0103rcarea Declara\u021biei 100 din ContApp, ca PDF inteligent cu XML ata\u0219at\" class=\"wp-image-141632\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/04\/image-1-1024x267.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/04\/image-1-300x78.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/04\/image-1-768x201.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/04\/image-1.png 1256w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Sumele se trec cu zecimale?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Conform regulilor ANAF, toate sumele din D100 se trec rotunjite, \u00een lei \u00eentregi (RON). Zecimalele nu sunt acceptate.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Unde g\u0103sesc IBAN-urile pentru plat\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Contul bugetar este afi\u0219at automat \u00een tabel, imediat ce selectezi o obliga\u021bie. ContApp cunoa\u0219te conturile aferente fiec\u0103rui cod de impozit. Folose\u0219ti acest cod pentru a stabili la ce trezorerie \u0219i \u00een ce IBAN faci plata. Impozitele re\u021binute la surs\u0103 se pl\u0103tesc \u00een contul unic, pe CUI-ul t\u0103u \u2014 detalii \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/contul-unic-pentru-persoane-fizice\/\">contul unic<\/a>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Re\u021bin 2% \u0219i pentru Uber, ca la Bolt?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Cota de 2% vine din conven\u021bia dintre Rom\u00e2nia \u0219i Estonia \u0219i se aplic\u0103 Bolt. Pentru Uber, conven\u021bia cu Olanda duce la scutire: nu re\u021bii impozit, dar declari plata \u00een D207. \u00cen ambele cazuri, condi\u021bia este s\u0103 ai certificatul de reziden\u021b\u0103 fiscal\u0103 al platformei.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu am certificatul de reziden\u021b\u0103 fiscal\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Se aplic\u0103 cota din Codul fiscal, 16%, calculat\u0103 prin sutei m\u0103rite: suma facturat\u0103 \u00d7 100 \/ 84, apoi 16%. Diferen\u021ba fa\u021b\u0103 de 2% este mare, a\u0219a c\u0103 merit\u0103 cerut certificatul \u00eenainte de prima plat\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Am depus declara\u021bia \u0219i am descoperit o eroare. Ce fac?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Selectezi din nou luna \u0219i anul, faci corec\u021biile \u0219i redescarci PDF-ul. Vechiul fi\u0219ier de pe calculator \u00eel po\u021bi \u0219terge. Dac\u0103 declara\u021bia a fost deja depus\u0103 la ANAF, va trebui s\u0103 depui o declara\u021bie rectificativ\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depun D100 la timp?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nedepunerea sau depunerea cu \u00eent\u00e2rziere a D100 atrage amenzi contraven\u021bionale conform Codului de procedur\u0103 fiscal\u0103. De aceea e important s\u0103 respec\u021bi termenul de 25 ale lunii urm\u0103toare.<\/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\">Pentru ghidul complet pas-cu-pas cu capturi de ecran, consult\u0103 <a href=\"https:\/\/suport.contapp.ro\/article\/238-declaratia-100\">Manualul de utilizare \u2014 Declara\u021bia 100<\/a>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Cine depune Declara\u021bia 100, codurile 628 \u0219i 634, cum se calculeaz\u0103 impozitul pe chirii \u0219i pe comisionul Bolt sau Uber, termenele \u0219i ce mai depui: D205 \u0219i D207.<\/p>\n","protected":false},"author":2,"featured_media":142221,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[484,474,1],"tags":[571,572,573,574],"class_list":["post-141630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaratii-anaf","category-ghid-contabilitate-pfa","category-taxe-pfa","tag-declaratia-100","tag-impozit-chirii","tag-retinere-la-sursa","tag-ridesharing"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141630","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=141630"}],"version-history":[{"count":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141630\/revisions"}],"predecessor-version":[{"id":142285,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141630\/revisions\/142285"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142221"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}