{"id":141677,"date":"2026-05-06T09:30:39","date_gmt":"2026-05-06T09:30:39","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141677"},"modified":"2026-05-06T09:30:40","modified_gmt":"2026-05-06T09:30:40","slug":"declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/","title":{"rendered":"Declara\u021bia 301 \u2013 Decontul Special de TVA: Tot 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=\"#ce-este-declara\u021bia-301\">Ce este Declara\u021bia 301?<\/a><\/li><li><a href=\"#cand-ai-nevoie-de-codul-special-de-tva\">C\u00e2nd ai nevoie de codul special de TVA?<\/a><\/li><li><a href=\"#cand-nu-ai-nevoie-de-cod-special-de-tva\">C\u00e2nd nu ai nevoie de cod special de TVA<\/a><\/li><li><a href=\"#e\u0219ti-scutit-de-tva-in-romania-la-tranzac\u021biile-din-ue-tva-ul-tot-se-datoreaza\">E\u0219ti scutit de TVA \u00een Rom\u00e2nia? La tranzac\u021biile din UE, TVA-ul tot se datoreaz\u0103<\/a><\/li><li><a href=\"#cum-ob\u021bii-codul-special-de-tva\">Cum ob\u021bii codul special de TVA?<\/a><\/li><li><a href=\"#cine-depune-declara\u021bia-301\">Cine depune Declara\u021bia 301?<\/a><\/li><li><a href=\"#cum-se-depune-declara\u021bia-301\">Cum se depune Declara\u021bia 301?<\/a><\/li><li><a href=\"#legatura-cu-declara\u021bia-390-\u0219i-cu-tranzac\u021biile-intracomunitare\">Leg\u0103tura cu Declara\u021bia 390 \u0219i cu tranzac\u021biile intracomunitare<\/a><\/li><li><a href=\"#cum-func\u021bioneaza-mecanismul-de-taxare-inversa-reverse-charge\">Cum func\u021bioneaz\u0103 mecanismul de taxare invers\u0103 (reverse charge)? <\/a><\/li><li><a href=\"#exemple-practice\">Exemple practice<\/a><\/li><li><a href=\"#ce-se-intampla-daca-nu-depui\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depui?<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p>Dac\u0103 e\u0219ti PFA, II, profesie liberal\u0103 sau o firm\u0103 neplatitoare de TVA vrei s\u0103 colaborezi cu parteneri din Uniunea European\u0103, exist\u0103 c\u00e2teva formalit\u0103\u021bi fiscale pe care trebuie s\u0103 le cuno\u0219ti. Una dintre ele este <strong>Declara\u021bia 301 \u2013 Decontul Special de Tax\u0103 pe Valoarea Ad\u0103ugat\u0103<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-este-declara\u021bia-301\"><strong>Ce este Declara\u021bia 301?<\/strong><\/h3>\n\n\n\n<p>Declara\u021bia 301, numit\u0103 oficial \u201eDecont special de tax\u0103 pe valoarea ad\u0103ugat\u0103&#8221;, este formularul prin care persoanele ne\u00eenregistrate ca pl\u0103titoare de TVA \u00een regim normal declar\u0103 \u0219i pl\u0103tesc TVA-ul aferent anumitor tranzac\u021bii cu parteneri din UE.<\/p>\n\n\n\n<p>Pe scurt, este modul prin care statul rom\u00e2n se asigur\u0103 c\u0103 TVA-ul pentru achizi\u021biile sau serviciile primite din UE se pl\u0103te\u0219te \u00een Rom\u00e2nia, nu \u00een \u021bara furnizorului. Mecanismul se nume\u0219te taxare invers\u0103 (sau \u201ereverse charge&#8221;) \u0219i func\u021bioneaz\u0103 tocmai pentru c\u0103 tu, ca neplatitor de TVA \u00een Rom\u00e2nia, nu e\u0219ti \u00een sistemul clasic de TVA.<\/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-75971579 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><strong>Important!<\/strong> Dac\u0103 e\u0219ti deja pl\u0103titor de TVA \u00een regim normal (art. 316 Cod fiscal), <strong>nu depui D301<\/strong>. Toate tranzac\u021biile tale se declar\u0103 \u00een Decontul de TVA \u2013 D300.<\/p>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cand-ai-nevoie-de-codul-special-de-tva\"><strong>C\u00e2nd ai nevoie de codul special de TVA?<\/strong><\/h3>\n\n\n\n<p>\u00cenainte s\u0103 ajungem la declara\u021bie propriu-zis\u0103, hai s\u0103 vorbim despre un pas pe care trebuie s\u0103 \u00eel faci mai \u00eent\u00e2i: ob\u021binerea codului special de TVA pentru opera\u021biuni intracomunitare.<\/p>\n\n\n\n<p>Exist\u0103 trei situa\u021bii \u00een care ai nevoie de acest cod <strong>\u00eenainte <\/strong>de a face prima tranzac\u021bie:<\/p>\n\n\n\n<p><strong>1. Achizi\u021bii de bunuri din UE care dep\u0103\u0219esc 34.000 lei\/an<\/strong><\/p>\n\n\n\n<p>Dac\u0103 cumperi produse, marf\u0103 sau echipamente de la furnizori din \u021b\u0103ri membre UE, iar valoarea total\u0103 dep\u0103\u0219e\u0219te 34.000 lei \u00eentr-un an calendaristic, trebuie s\u0103 ai codul special de TVA <strong>\u00eenainte <\/strong>de achizi\u021bia care duce la dep\u0103\u0219irea plafonului.<\/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-75971579 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><strong>Aten\u021bie!<\/strong> Plafonul de 34.000 lei (echivalentul a 10.000 euro la cursul de la data ader\u0103rii Rom\u00e2niei la UE) se calculeaz\u0103 f\u0103r\u0103 TVA \u0219i se refer\u0103 exclusiv la bunuri, nu \u0219i la servicii.<\/p>\n<\/div>\n\n\n\n<p><strong>2. Achizi\u021bii de servicii din UE \u2013 indiferent de valoare<\/strong><\/p>\n\n\n\n<p>Dac\u0103 prime\u0219ti servicii de la un prestator stabilit \u00een alt stat membru UE (un abonament software, servicii de publicitate online, licen\u021be etc.), ai nevoie de codul special de TVA indiferent de suma facturat\u0103 \u2013 chiar \u0219i pentru 10 euro\/lun\u0103.<\/p>\n\n\n\n<p><strong>3. Prestezi servicii c\u0103tre firme din UE \u2013 indiferent de valoare<\/strong><\/p>\n\n\n\n<p>Dac\u0103 tu e\u0219ti cel care prestezi servicii c\u0103tre o firm\u0103 (persoan\u0103 impozabil\u0103) din alt\u0103 \u021bar\u0103 membr\u0103 UE, ai nevoie de codul special de TVA \u00eenainte de prima factur\u0103 emis\u0103.<\/p>\n\n\n\n<div id=\"conta-4076696970\" 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=\"cand-nu-ai-nevoie-de-cod-special-de-tva\"><strong>C\u00e2nd nu ai nevoie de cod special de TVA<\/strong><\/h3>\n\n\n\n<p>Exist\u0103 \u0219i situa\u021bii \u00een care nu este necesar acest cod:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 achizi\u021bionezi bunuri din UE cu o valoare total\u0103 sub 34.000 lei pe an<\/li>\n\n\n\n<li>Dac\u0103 livrezi bunuri (nu servicii) \u00een spa\u021biul comunitar<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e\u0219ti-scutit-de-tva-in-romania-la-tranzac\u021biile-din-ue-tva-ul-tot-se-datoreaza\"><strong>E\u0219ti scutit de TVA \u00een Rom\u00e2nia? La tranzac\u021biile din UE, TVA-ul tot se datoreaz\u0103<\/strong><\/h3>\n\n\n\n<p>Mul\u021bi contribuabili cred c\u0103, dac\u0103 sunt scuti\u021bi de TVA \u00een Rom\u00e2nia, nu mai au obliga\u021bii privind TVA. \u00cen realitate, scutirea se aplic\u0103 doar activit\u0103\u021bii desf\u0103\u0219urate \u00een Rom\u00e2nia. Dac\u0103 achizi\u021bionezi bunuri sau servicii dintr-un alt stat membru UE, TVA-ul aferent acestor tranzac\u021bii poate deveni exigibil \u00een Rom\u00e2nia, chiar dac\u0103 ai o activitate scutit\u0103 de TVA \u2014 de exemplu e\u0219ti medic, psiholog, profesor, traduc\u0103tor sau desf\u0103\u0219ori o alt\u0103 profesie liberal\u0103<\/p>\n\n\n\n<p>Cu alte cuvinte, scutirea de TVA pe care o ai pentru activitatea intern\u0103 nu te scuteste de obliga\u021biile privind tranzac\u021biile intracomunitare.<\/p>\n\n\n\n<p>\u00cen astfel de situa\u021bii se aplic\u0103 mecanismul tax\u0103rii inverse, ceea ce \u00eenseamn\u0103 c\u0103 trebuie s\u0103 calculezi TVA-ul, s\u0103 \u00eel declari \u0219i s\u0103 \u00eel pl\u0103te\u0219ti prin declara\u021bia D301.<\/p>\n\n\n\n<p>Dac\u0103 vrei s\u0103 \u00een\u021belegi mai \u00een detaliu c\u00e2nd \u0219i de ce apare aceast\u0103 nevoie, po\u021bi citi mai multe informa\u021bii \u00een articolul nostru dedicat: <a href=\"https:\/\/contapp.ro\/blog\/operatiuni-intracomunitare-pfa-ii-si-profesii-liberale\/\"><strong>Tranzac\u021bii intracomunitare realizate de PFA \u0219i Profesii Liberale<\/strong><\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cum-ob\u021bii-codul-special-de-tva\"><strong>Cum ob\u021bii codul special de TVA?<\/strong><\/h3>\n\n\n\n<p>Vestea bun\u0103: procedura este complet online \u0219i nu presupune deplas\u0103ri la ghi\u0219ee.<\/p>\n\n\n\n<p><strong>Pasul 1 \u2013 Depui Formularul 700 online<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/700.html\" data-type=\"link\" data-id=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/700.html\" target=\"_blank\" rel=\"noopener\">Formularul 700<\/a> se completeaz\u0103 \u0219i se transmite prin Spa\u021biul Privat Virtual (SPV) de pe site-ul ANAF, cu semn\u0103tur\u0103 electronic\u0103 calificat\u0103 \u00eenregistrat\u0103 pe CUI-ul activit\u0103\u021bii tale.<\/p>\n\n\n\n<p><strong>Pasul 2 \u2013 A\u0219tep\u021bi codul (c\u00e2teva zile lucr\u0103toare)<\/strong><\/p>\n\n\n\n<p>De regul\u0103, codul special de TVA se prime\u0219te \u00een c\u00e2teva zile lucr\u0103toare de la depunerea formularului. ANAF nu public\u0103 un termen legal fix, dar \u00een practic\u0103 procesul dureaz\u0103 \u00eentre 3 \u0219i 10 zile lucr\u0103toare.<\/p>\n\n\n\n<p><strong>Pasul 3 \u2013 Verifici codul \u00een VIES \u0219i \u00eel comunici partenerilor din UE<\/strong><\/p>\n\n\n\n<p>Dup\u0103 primire, po\u021bi verifica validitatea codului \u00een <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/#\/vat-validation\" target=\"_blank\" rel=\"noopener\">sistemul european VIES<\/a>. Acest cod este cel pe care \u00eel comunici furnizorilor sau clien\u021bilor t\u0103i din UE \u2013 nu CUI-ul obi\u0219nuit al firmei tale.<\/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-75971579 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><strong>Important!<\/strong> Codul special de TVA este diferit de CUI-ul (codul fiscal) al firmei sau al PFA-ului t\u0103u. Vei primi un cod nou, distinct, care \u00eencepe cu \u201eRO&#8221; urmat de cifre. Acesta se folose\u0219te exclusiv \u00een rela\u021biile cu partenerii din UE \u2013 nu \u00eel folose\u0219ti \u00een facturile emise \u00een Rom\u00e2nia \u0219i nu \u00eel men\u021bionezi \u00een rela\u021biile cu clien\u021bii sau furnizorii din \u021bar\u0103.<\/p>\n<\/div>\n\n\n\n<p>Codul special de TVA nu te transform\u0103 \u00een pl\u0103titor de TVA \u00een sens clasic. Nu vei factura cu TVA clien\u021bilor din Rom\u00e2nia \u0219i nu vei deduce TVA la achizi\u021biile interne. El func\u021bioneaz\u0103 exclusiv pentru tranzac\u021biile cu parteneri din UE.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cine-depune-declara\u021bia-301\"><strong>Cine depune Declara\u021bia 301?<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Categorie<\/strong><\/td><td><strong>Tranzac\u021bia<\/strong><\/td><\/tr><\/thead><tbody><tr><td>PFA, II, profesii liberale, ONG-uri, cabinete individuale \u2013 neplatitoare de TVA, dar \u00eenregistrate conform art. 317<\/td><td>Achizi\u021bii intracomunitare de bunuri &gt; 34.000 lei\/an<\/td><\/tr><tr><td>Orice persoan\u0103 (inclusiv fizic\u0103, f\u0103r\u0103 activitate economic\u0103)<\/td><td>Achizi\u021bii intracomunitare de mijloace de transport noi<\/td><\/tr><tr><td>Persoane impozabile sau juridice neimpozabile<\/td><td>Achizi\u021bii intracomunitare de produse accizabile<\/td><\/tr><tr><td>Persoane impozabile sau juridice neimpozabile<\/td><td>Achizi\u021bii de servicii intracomunitare (reverse charge)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cand-se-depune-declara\u021bia-301\"><strong>C\u00e2nd se depune Declara\u021bia 301?<\/strong><\/h3>\n\n\n\n<p>Declara\u021bia 301 se depune lunar, p\u00e2n\u0103 pe data de 25 inclusiv a lunii urm\u0103toare celei \u00een care a avut loc tranzac\u021bia.<\/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-75971579 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><strong>Atentie!<\/strong> Declara\u021bia se depune numai pentru lunile \u00een care ai realizat efectiv tranzac\u021bii intracomunitare. Dac\u0103 \u00eentr-o lun\u0103 nu ai avut nicio astfel de tranzac\u021bie, nu depui nimic \u2013 D301 nu se depune pe zero.<\/p>\n<\/div>\n\n\n\n<p>Exist\u0103 o situa\u021bie special\u0103: la achizi\u021biile intracomunitare de mijloace de transport noi, decontul se depune \u00eenaintea \u00eenmatricul\u0103rii autovehiculului, dar nu mai t\u00e2rziu de 25 ale lunii urm\u0103toare.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cum-se-depune-declara\u021bia-301\"><strong>Cum se depune Declara\u021bia 301?<\/strong><\/h3>\n\n\n\n<p>Declara\u021bia 301 se depune \u00een format electronic, prin una dintre metodele:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prin SPV (Spa\u021biul Privat Virtual) de pe site-ul ANAF, cu semn\u0103tur\u0103 electronic\u0103<\/li>\n\n\n\n<li>Prin programul de asisten\u021b\u0103 pus la dispozi\u021bie gratuit de ANAF (desc\u0103rcabil de pe www.anaf.ro > Servicii online > Desc\u0103rcare declara\u021bii electronice), transmis ulterior electronic<\/li>\n<\/ul>\n\n\n\n<p>Formularul are 4 sec\u021biuni principale, \u00een func\u021bie de tipul tranzac\u021biei:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Sec\u021biunea 1<\/strong> \u2013 Achizi\u021bii intracomunitare de bunuri taxabile (altele dec\u00e2t mijloace de transport noi \u0219i produse accizabile)<\/li>\n\n\n\n<li><strong>Sec\u021biunea 2<\/strong> \u2013 Achizi\u021bii intracomunitare de mijloace de transport noi<\/li>\n\n\n\n<li><strong>Sec\u021biunea 3<\/strong> \u2013 Achizi\u021bii intracomunitare de produse accizabile<\/li>\n\n\n\n<li><strong>Sec\u021biunea 4<\/strong> \u2013 Servicii intracomunitare \u00een regim de taxare invers\u0103 (art. 307 alin.(2), (3), (5) si (6) din Cod fiscal)<\/li>\n<\/ol>\n\n\n\n<p>                         <strong>4.1<\/strong> &#8211; Servicii intracomunitare \u00een regim de taxare invers\u0103 (art. 307 alin.(2) din Cod fiscal)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"legatura-cu-declara\u021bia-390-\u0219i-cu-tranzac\u021biile-intracomunitare\"><strong>Leg\u0103tura cu Declara\u021bia 390 \u0219i cu tranzac\u021biile intracomunitare<\/strong><\/h3>\n\n\n\n<p>Declara\u021bia 301 nu \u201elucreaz\u0103&#8221; singur\u0103. Ea face parte dintr-un mecanism declarativ dublu, specific tranzac\u021biilor cu parteneri din UE:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D301 \u2013 Decontul special de TVA<\/strong> \u2192 declari \u0219i pl\u0103te\u0219ti TVA-ul datorat \u00een Rom\u00e2nia<\/li>\n\n\n\n<li><strong>D390 \u2013 Declara\u021bia recapitulativ\u0103 privind livr\u0103rile\/achizi\u021biile\/prest\u0103rile intracomunitare<\/strong> \u2192 raportezi tranzac\u021biile intracomunitare \u00een sine, pentru schimbul de informa\u021bii la nivel european (sistemul VIES)<\/li>\n<\/ul>\n\n\n\n<p>Ambele declara\u021bii se depun pentru aceea\u0219i lun\u0103 \u00een care au avut loc tranzac\u021biile.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cum-func\u021bioneaza-mecanismul-de-taxare-inversa-reverse-charge\"><strong>Cum func\u021bioneaz\u0103 mecanismul de taxare invers\u0103 (reverse charge)? <\/strong><\/h3>\n\n\n\n<p>C\u00e2nd un furnizor din UE \u00ee\u021bi emite o factur\u0103 f\u0103r\u0103 TVA (pentru c\u0103 i-ai dat codul t\u0103u special de TVA), responsabilitatea calcul\u0103rii \u0219i pl\u0103\u021bii TVA-ului trece la tine, \u00een Rom\u00e2nia. Aplici cota de TVA rom\u00e2neasc\u0103 (21% \u00een prezent) asupra valorii facturii, declari suma \u00een D301 \u0219i o pl\u0103te\u0219ti la bugetul de stat.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"exemple-practice\"><strong>Exemple practice<\/strong><\/h3>\n\n\n\n<p><strong>Exemplul 1 \u2013 PFA care cump\u0103r\u0103 un abonament software din Olanda<\/strong><\/p>\n\n\n\n<p>E\u0219ti PFA de design grafic, neplatitor de TVA. Cumperi Adobe Creative Cloud de la o entitate cu sediul \u00een Olanda, pentru 65 euro\/lun\u0103.<\/p>\n\n\n\n<p><strong>Ce faci pas cu pas:<\/strong><\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u00cenainte de prima achizi\u021bie, ob\u021bii codul special de TVA prin Formularul 700 \u00een SPV<\/li>\n\n\n\n<li>Comunici furnizorului codul t\u0103u special de TVA (nu CUI-ul obi\u0219nuit!) \u2192 el \u00ee\u021bi factureaz\u0103 f\u0103r\u0103 TVA olandez (65 euro)<\/li>\n\n\n\n<li>Tu calculezi TVA-ul \u00een Rom\u00e2nia: 65 euro \u00d7 cursul BNR din ziua facturii \u00d7 21%<\/li>\n\n\n\n<li>P\u00e2n\u0103 pe 25 ale lunii urm\u0103toare, depui <strong>D301 <\/strong>(declari \u0219i pl\u0103te\u0219ti TVA-ul calculat) \u0219i D390 (raportezi tranzac\u021bia)<\/li>\n<\/ol>\n\n\n\n<p><strong>Exemplul 2 \u2013 PFA care presteaz\u0103 servicii IT c\u0103tre o firm\u0103 din Germania<\/strong><\/p>\n\n\n\n<p>E\u0219ti PFA programator, neplatitor de TVA. Prestezi servicii lunare de dezvoltare software pentru o firm\u0103 din Germania (platitoare de TVA \u00een Germania).<\/p>\n\n\n\n<p><strong>Ce faci pas cu pas:<\/strong><\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Verifici codul de TVA al clientului \u00een <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\">VIES<\/a> \u2013 un pas simplu, dar important<\/li>\n\n\n\n<li>Ob\u021bii codul special de TVA (Formular 700 prin SPV) \u00eenainte de prima factur\u0103<\/li>\n\n\n\n<li>Emi\u021bi factura<strong> <\/strong>f\u0103r\u0103 TVA<strong> <\/strong>\u2013 clientul german aplic\u0103 taxare invers\u0103 \u00een Germania<\/li>\n\n\n\n<li>Depui D390 pentru a raporta prestarea de servicii intracomunitare<\/li>\n\n\n\n<li>D301 nu se depune pentru serviciile prestate c\u0103tre clien\u021bi din UE, ci doar pentru serviciile primite<\/li>\n<\/ol>\n\n\n\n<p><strong>Exemplul 3 \u2013 PFA care achizi\u021bioneaz\u0103 bunuri din Italia<\/strong><\/p>\n\n\n\n<p>E\u0219ti PFA comerciant, neplatitor de TVA. Cumperi produse fizice din Italia. \u00cen mai 2026 faci o achizi\u021bie de 8.000 euro, iar totalul cumulat de la 1 ianuarie ajunge la 22.000 euro.<\/p>\n\n\n\n<p>Plafonul de 34.000 lei (aproximativ 7.000-8.000 euro la cursul actual) a fost dep\u0103\u0219it \u00een luna mai.<\/p>\n\n\n\n<p><strong>Ce faci pas cu pas:<\/strong><\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>\u00cenainte de achizi\u021bia care dep\u0103\u0219e\u0219te plafonul, solici\u021bi codul special de TVA<\/li>\n\n\n\n<li>Comunici codul special (nu CUI-ul!) furnizorului din Italia \u2192 el \u00ee\u021bi factureaz\u0103 f\u0103r\u0103 TVA italian<\/li>\n\n\n\n<li>Tu aplici 21% TVA \u00een Rom\u00e2nia asupra valorii \u00een lei (la cursul BNR din ziua facturii)<\/li>\n\n\n\n<li>Depui D301 \u0219i D390 p\u00e2n\u0103 pe 25 iunie 2026<\/li>\n<\/ol>\n\n\n\n<p><strong>Exemplul 4 \u2013 Persoan\u0103 fizic\u0103 care cump\u0103r\u0103 o ma\u0219in\u0103 nou\u0103 din Fran\u021ba<\/strong><\/p>\n\n\n\n<p>E\u0219ti persoan\u0103 fizic\u0103 obi\u0219nuit\u0103 (nu PFA, nu firm\u0103) \u0219i cumperi un autoturism nou din Fran\u021ba.<\/p>\n\n\n\n<p>Indiferent c\u0103 e\u0219ti sau nu persoan\u0103 impozabil\u0103, orice achizi\u021bie intracomunitar\u0103 de mijloc de transport nou este \u00eentotdeauna impozabil\u0103 \u00een Rom\u00e2nia.<\/p>\n\n\n\n<p><strong>Ce faci pas cu pas:<\/strong><\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Depui D301 (Sec\u021biunea 2) \u0219i pl\u0103te\u0219ti TVA (21%) \u00eenaintea \u00eenmatricul\u0103rii autoturismului \u00een Rom\u00e2nia, dar nu mai t\u00e2rziu de 25 ale lunii urm\u0103toare achizi\u021biei<\/li>\n\n\n\n<li>Cu dovada pl\u0103\u021bii TVA, mergi la Direc\u021bia de \u00cenmatriculare<\/li>\n<\/ol>\n\n\n\n<p id=\"exemplul-5-medic-dentist-care-cumpara-un-software-de-gestiune-cabinet-din-irlanda\"><strong>Exemplul 5 \u2013 Medic dentist care cump\u0103r\u0103 un software de gestiune cabinet din Irlanda<\/strong><\/p>\n\n\n\n<p>E\u0219ti medic dentist cu cabinet individual, neplatitor de TVA. Activitatea ta medical\u0103 este scutit\u0103 de TVA \u2013 adic\u0103 nu colectezi TVA pentru consulta\u021bii \u0219i tratamente. Te abonezi la un software irlandez de gestiune a pacien\u021bilor \u0219i program\u0103rilor (de exemplu, un SaaS stomatologic), pentru 120 euro\/lun\u0103.<\/p>\n\n\n\n<p>Aici intervine exact situa\u021bia explicat\u0103 mai sus: scutirea de TVA pentru activitatea medical\u0103 nu te scute\u0219te \u0219i de TVA-ul pentru serviciile achizi\u021bionate din UE.<\/p>\n\n\n\n<p><strong>Ce faci pas cu pas:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u00cenainte de prima plat\u0103 a abonamentului, ob\u021bii codul special de TVA prin Formularul 700 \u00een SPV \u2013 indiferent c\u0103 e\u0219ti scutit de TVA \u00een Rom\u00e2nia<\/li>\n\n\n\n<li>Comunici furnizorului irlandez codul t\u0103u special de TVA (cel nou, care \u00eencepe cu \u201eRO&#8221;, nu CUI-ul cabinetului) \u2192 el \u00ee\u021bi emite factura f\u0103r\u0103 TVA irlandez (120 euro)<\/li>\n\n\n\n<li>Tu calculezi TVA-ul datorat \u00een Rom\u00e2nia: 120 euro \u00d7 cursul BNR din ziua facturii \u00d7 21%<\/li>\n\n\n\n<li>P\u00e2n\u0103 pe 25 ale lunii urm\u0103toare, depui D301 \u0219i pl\u0103te\u0219ti TVA-ul calculat, apoi depui \u0219i D390<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-se-intampla-daca-nu-depui\"><strong>Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depui?<\/strong><\/h3>\n\n\n\n<p>Nedeclararea tranzac\u021biilor intracomunitare se sanc\u021bioneaz\u0103 cu <strong>amend\u0103 de la 1.000 la 5.000 lei<\/strong>, conform prevederilor Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dac\u0103 e\u0219ti PFA, II, profesie liberal\u0103 sau o firm\u0103 neplatitoare de TVA vrei s\u0103 colaborezi cu parteneri din Uniunea European\u0103, exist\u0103 c\u00e2teva formalit\u0103\u021bi fiscale pe care trebuie s\u0103 le cuno\u0219ti. Una dintre ele este Declara\u021bia 301 \u2013 Decontul Special de Tax\u0103 pe Valoarea Ad\u0103ugat\u0103. Ce este Declara\u021bia 301? Declara\u021bia 301, numit\u0103 oficial \u201eDecont special de [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":138868,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416,484,415],"tags":[],"class_list":["post-141677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitate-srl","category-declaratii-anaf","category-tva"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141677","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=141677"}],"version-history":[{"count":1,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141677\/revisions"}],"predecessor-version":[{"id":141678,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141677\/revisions\/141678"}],"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=141677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}