{"id":141677,"date":"2026-05-06T09:30:39","date_gmt":"2026-05-06T09:30:39","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141677"},"modified":"2026-09-25T09:48:50","modified_gmt":"2026-09-25T09:48:50","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 \u2014 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<\/h2><nav><ul><li><a href=\"#ce-este-declaratia-301\">Ce este Declara\u021bia 301<\/a><\/li><li><a href=\"#taxare-inversa\">Cum func\u021bioneaz\u0103 taxarea invers\u0103<\/a><\/li><li><a href=\"#tabel-situatii\">\u00cen ce situa\u021bie e\u0219ti<\/a><\/li><li><a href=\"#cine-depune-d301\">Cine depune Declara\u021bia 301<\/a><\/li><li><a href=\"#ce-nu-intra-in-d301\">Ce NU intr\u0103 \u00een Declara\u021bia 301<\/a><\/li><li><a href=\"#cod-special-de-tva\">Codul special de TVA<\/a><\/li><li><a href=\"#scutit-de-tva-in-romania\">E\u0219ti scutit de TVA \u00een Rom\u00e2nia? La achizi\u021biile din UE tot datorezi<\/a><\/li><li><a href=\"#servicii-din-afara-ue\">Servicii din afara UE: D301 pe CUI, f\u0103r\u0103 D390<\/a><\/li><li><a href=\"#cand-se-depune-d301\">C\u00e2nd se depune Declara\u021bia 301<\/a><\/li><li><a href=\"#cum-se-depune-d301\">Cum se depune \u0219i ce completezi<\/a><\/li><li><a href=\"#d301-rectificativa\">Cum corectezi o Declara\u021bie 301 depus\u0103 gre\u0219it<\/a><\/li><li><a href=\"#d301-vs-d390\">D301 \u0219i D390 \u2014 care e diferen\u021ba<\/a><\/li><li><a href=\"#exemple-practice\">Exemple practice<\/a><\/li><li><a href=\"#tva-d301-deductibil\">TVA-ul pl\u0103tit prin D301 se recupereaz\u0103?<\/a><\/li><li><a href=\"#d301-din-contapp\">Cum generezi D301 direct din ContApp<\/a><\/li><li><a href=\"#ce-se-intampla-daca-nu-depui\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depui<\/a><\/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, \u00eentreprindere individual\u0103, profesie liberal\u0103 sau o firm\u0103 nepl\u0103titoare de TVA \u0219i cumperi bunuri sau servicii din str\u0103in\u0103tate, exist\u0103 o declara\u021bie pe care ANAF o a\u0219teapt\u0103 de la tine: <strong>Declara\u021bia 301 \u2014 Decontul special de tax\u0103 pe valoarea ad\u0103ugat\u0103<\/strong>. Prin ea declari \u0219i pl\u0103te\u0219ti TVA-ul datorat \u00een Rom\u00e2nia pentru achizi\u021biile la care furnizorul nu \u021bi-a facturat TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se depune doar \u00een lunile \u00een care ai avut astfel de opera\u021biuni, are un termen simplu \u2014 25 ale lunii urm\u0103toare \u2014 \u0219i acoper\u0103 at\u00e2t achizi\u021biile din Uniunea European\u0103, c\u00e2t \u0219i <strong>serviciile cump\u0103rate din afara UE<\/strong>, partea pe care mul\u021bi o descoper\u0103 abia dup\u0103 ce s-au adunat c\u00e2teva luni de \u00eent\u00e2rziere.<\/p>\n\n\n\n<h2 id=\"ce-este-declaratia-301\" class=\"wp-block-heading\">Ce este Declara\u021bia 301<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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 achizi\u021bii din str\u0103in\u0103tate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe scurt, este modul prin care statul rom\u00e2n se asigur\u0103 c\u0103 TVA-ul pentru bunurile \u0219i serviciile cump\u0103rate din afara \u021b\u0103rii se pl\u0103te\u0219te \u00een Rom\u00e2nia, nu r\u0103m\u00e2ne nepl\u0103tit nic\u0103ieri. Mecanismul se nume\u0219te taxare invers\u0103 \u0219i func\u021bioneaz\u0103 tocmai pentru c\u0103 tu, ca nepl\u0103titor 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-fdd52c5e wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><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 \u2014 D300.<\/p>\n<\/div>\n\n\n\n<h2 id=\"taxare-inversa\" class=\"wp-block-heading\">Cum func\u021bioneaz\u0103 taxarea invers\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2nd un furnizor din str\u0103in\u0103tate \u00ee\u021bi emite o factur\u0103 f\u0103r\u0103 TVA, responsabilitatea calcul\u0103rii \u0219i pl\u0103\u021bii taxei trece la tine, \u00een Rom\u00e2nia (art. 307 alin. (2) Cod fiscal). Aplici cota de TVA rom\u00e2neasc\u0103 de 21% asupra valorii facturii convertite \u00een lei, declari suma \u00een D301 \u0219i o pl\u0103te\u0219ti la bugetul de stat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trei consecin\u021be practice, pe care e bine s\u0103 le ai clare de la \u00eenceput:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TVA-ul este un cost real, pl\u0103tit din buzunar.<\/strong> Nu e o simpl\u0103 \u00eenregistrare contabil\u0103, ca la pl\u0103titorii de TVA, care colecteaz\u0103 \u0219i deduc simultan.<\/li>\n\n\n\n<li><strong>Nu \u00eel recuperezi niciodat\u0103.<\/strong> Ca nepl\u0103titor nu ai drept de deducere. Vezi mai jos ce po\u021bi face totu\u0219i cu el.<\/li>\n\n\n\n<li><strong>Obliga\u021bia nu depinde de ce a scris furnizorul pe factur\u0103.<\/strong> Dac\u0103 el \u021bi-a pus, din gre\u0219eal\u0103, TVA-ul din \u021bara lui, tu tot datorezi TVA-ul rom\u00e2nesc.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"tabel-situatii\" class=\"wp-block-heading\">\u00cen ce situa\u021bie e\u0219ti<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cenainte de reguli, g\u0103se\u0219te-\u021bi r\u00e2ndul. Tabelul este scris din perspectiva unui nepl\u0103titor de TVA \u00een Rom\u00e2nia. Pentru imaginea complet\u0103, inclusiv ce se schimb\u0103 dac\u0103 e\u0219ti pl\u0103titor de TVA, vezi <a href=\"https:\/\/contapp.ro\/blog\/ce-regim-de-tva-aplici-cand-cumperi-din-romania-ue-sau-din-afara-ue\/\">ce regim de TVA aplici c\u00e2nd cumperi din Rom\u00e2nia, UE sau din afara UE<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Ce cumperi \u0219i de unde<\/th><th>Datorezi TVA 21% \u00een Rom\u00e2nia?<\/th><th>Ai nevoie de cod special?<\/th><th>Ce depui<\/th><\/tr><\/thead><tbody><tr><td>Servicii de la o firm\u0103 din UE (regula general\u0103)<\/td><td><strong>Da<\/strong>, de la primul euro<\/td><td>Da, \u00eenainte de prima factur\u0103<\/td><td>D301 + D390 (\u201eS&#8221;)<\/td><\/tr><tr><td>Servicii de la o firm\u0103 din UE f\u0103r\u0103 cod valid \u00een VIES<\/td><td><strong>Da<\/strong><\/td><td>\u2014<\/td><td>doar D301<\/td><\/tr><tr><td>Bunuri din UE, sub 34.000 lei pe an<\/td><td>Nu \u2014 pl\u0103te\u0219ti TVA-ul din \u021bara furnizorului, \u00een cost<\/td><td>Op\u021bional<\/td><td>nimic, dac\u0103 nu optezi<\/td><\/tr><tr><td>Bunuri din UE, peste 34.000 lei pe an<\/td><td><strong>Da<\/strong><\/td><td>Da, \u00eenainte de achizi\u021bia care dep\u0103\u0219e\u0219te plafonul<\/td><td>D301 + D390 (\u201eA&#8221;)<\/td><\/tr><tr><td>Mijloc de transport nou din UE<\/td><td><strong>Da<\/strong>, de la primul leu, f\u0103r\u0103 plafon<\/td><td>\u2014<\/td><td>D301, Sec\u021biunea 2<\/td><\/tr><tr><td>Produse accizabile din UE<\/td><td><strong>Da<\/strong>, de la primul leu, f\u0103r\u0103 plafon<\/td><td>Da<\/td><td>D301, Sec\u021biunea 3<\/td><\/tr><tr><td>Servicii de la furnizor stabilit \u00een afara UE<\/td><td><strong>Da<\/strong><\/td><td>Nu<\/td><td>doar D301, pe CUI<\/td><\/tr><tr><td>Cazare, imobile, chirie auto pe termen scurt, restaurant, acces la evenimente<\/td><td>Nu<\/td><td>Nu<\/td><td>nimic<\/td><\/tr><tr><td>Bunuri din afara UE (import)<\/td><td>Pl\u0103te\u0219ti TVA \u00een vam\u0103<\/td><td>Nu<\/td><td>nimic<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"cine-depune-d301\" class=\"wp-block-heading\">Cine depune Declara\u021bia 301<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Categorie<\/th><th>Tranzac\u021bia<\/th><\/tr><\/thead><tbody><tr><td>PFA, II, profesii liberale, ONG-uri, cabinete individuale, firme \u2014 nepl\u0103titoare de TVA, dar \u00eenregistrate conform art. 317<\/td><td>Achizi\u021bii intracomunitare de bunuri peste plafonul de 34.000 lei pe an, sau sub plafon dac\u0103 au optat pentru taxarea \u00een Rom\u00e2nia<\/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 ne\u00eenregistrate \u00een regim normal<\/td><td>Achizi\u021bii de servicii intracomunitare, \u00een regim de taxare invers\u0103<\/td><\/tr><tr><td>Persoane impozabile ne\u00eenregistrate \u00een regim normal<\/td><td><strong>Achizi\u021bii de servicii de la furnizori stabili\u021bi \u00een afara UE<\/strong> \u2014 declarate pe CUI, f\u0103r\u0103 cod special<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"ce-nu-intra-in-d301\" class=\"wp-block-heading\">Ce NU intr\u0103 \u00een Declara\u021bia 301<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La fel de util\u0103 ca lista de mai sus este oglinda ei. Raportarea \u00een plus d\u0103 la fel de mult\u0103 b\u0103taie de cap ca omisiunea, iar aceste cazuri nu se declar\u0103 niciodat\u0103 \u00een D301:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Achizi\u021biile de la furnizori din Rom\u00e2nia.<\/strong> Prime\u0219ti factura cu sau f\u0103r\u0103 TVA \u0219i o \u00eenregistrezi ca atare. TVA-ul, dac\u0103 exist\u0103, intr\u0103 \u00een cost.<\/li>\n\n\n\n<li><strong>Serviciile pe excep\u021biile de la regula general\u0103<\/strong> \u2014 cazare, servicii legate de imobile, \u00eenchirierea de mijloace de transport pe termen scurt, restaurante \u0219i catering, acces la evenimente (art. 278 alin. (4)\u2013(7) Cod fiscal). Se impoziteaz\u0103 acolo unde sunt prestate efectiv.<\/li>\n\n\n\n<li><strong>Importurile de bunuri din afara UE.<\/strong> TVA-ul se achit\u0103 \u00een vam\u0103, pe baza declara\u021biei vamale, \u0219i intr\u0103 \u00een costul bunului.<\/li>\n\n\n\n<li><strong>V\u00e2nz\u0103rile tale.<\/strong> D301 e o declara\u021bie despre ce cumperi. Serviciile pe care le prestezi c\u0103tre firme din UE se raporteaz\u0103 doar \u00een <a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">Declara\u021bia 390<\/a>.<\/li>\n\n\n\n<li><strong>V\u00e2nz\u0103rile la distan\u021b\u0103 c\u0103tre persoane fizice din UE.<\/strong> Acelea merg pe <a href=\"https:\/\/contapp.ro\/blog\/plata-tva-pentru-vanzari-online\/\">regimul OSS \u0219i Declara\u021bia 398<\/a>.<\/li>\n\n\n\n<li><strong>Achizi\u021biile de la simpli particulari<\/strong>, care nu desf\u0103\u0219oar\u0103 activitate economic\u0103 (art. 269 Cod fiscal).<\/li>\n<\/ul>\n\n\n\n<h2 id=\"cod-special-de-tva\" class=\"wp-block-heading\">Codul special de TVA<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cenainte de declara\u021bia propriu-zis\u0103 exist\u0103 un pas pe care trebuie s\u0103 \u00eel faci mai \u00eent\u00e2i, \u00een majoritatea cazurilor: ob\u021binerea codului special de TVA pentru opera\u021biuni cu str\u0103in\u0103tatea, \u00een baza art. 317 din Codul fiscal.<\/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-fdd52c5e wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Nu confunda cele dou\u0103 \u00eenregistr\u0103ri.<\/strong> Codul special de TVA (art. 317) este un <strong>cod nou, distinct de CUI-ul t\u0103u<\/strong>, folosit exclusiv \u00een rela\u021bia cu partenerii din UE. Codul de forma <strong>RO + CUI<\/strong> este altceva: \u00eel prime\u0219ti abia dac\u0103 te \u00eenregistrezi ca <strong>pl\u0103titor de TVA \u00een regim normal<\/strong> (art. 316). Cu codul special nu devii pl\u0103titor de TVA: facturile tale c\u0103tre clien\u021bi r\u0103m\u00e2n f\u0103r\u0103 TVA, exact ca p\u00e2n\u0103 acum, \u0219i nu deduci TVA la achizi\u021biile interne.<\/p>\n<\/div>\n\n\n\n<h3 id=\"cand-ai-nevoie-de-codul-special-de-tva\" class=\"wp-block-heading\">C\u00e2nd ai nevoie de codul special de TVA<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><strong>1. Achizi\u021bii de bunuri din UE care dep\u0103\u0219esc 34.000 lei pe an<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 cumperi produse, marf\u0103 sau echipamente de la furnizori din state membre UE, iar valoarea total\u0103 dep\u0103\u0219e\u0219te 34.000 lei \u00eentr-un an calendaristic, trebuie s\u0103 ai codul special <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-fdd52c5e wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><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 \u2014 art. 268 alin. (4) Cod fiscal. \u00cen calcul intr\u0103 \u0219i valoarea tranzac\u021biei care produce dep\u0103\u0219irea, nu doar cele de dinaintea ei.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Achizi\u021bii de servicii din UE \u2014 indiferent de valoare<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 prime\u0219ti servicii de la un prestator stabilit \u00een alt stat membru UE (un abonament software, servicii de publicitate online, licen\u021be, comisioane de platform\u0103, traduceri, consultan\u021b\u0103), ai nevoie de codul special indiferent de suma facturat\u0103 \u2014 chiar \u0219i pentru 10 euro pe lun\u0103. <strong>La servicii nu exist\u0103 plafon.<\/strong> Detaliile complete, \u00een <a href=\"https:\/\/contapp.ro\/blog\/tva-servicii-ue-non-ue-neplatitori\/\">ghidul TVA la achizi\u021bii de servicii pentru nepl\u0103titori<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Prestezi servicii c\u0103tre firme din UE \u2014 indiferent de valoare<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 tu e\u0219ti cel care presteaz\u0103 servicii c\u0103tre o firm\u0103 din alt stat membru UE, ai nevoie de codul special \u00eenainte de prima factur\u0103 emis\u0103. \u00cen acest caz \u00eens\u0103 <strong>nu depui D301<\/strong> \u2014 doar D390. Vezi exemplul 2 mai jos.<\/p>\n\n\n\n<h3 id=\"cand-nu-ai-nevoie-de-cod-special-de-tva\" class=\"wp-block-heading\">C\u00e2nd nu ai nevoie de cod special de TVA<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 achizi\u021bionezi <strong>bunuri<\/strong> din UE cu o valoare total\u0103 sub 34.000 lei pe an \u0219i nu vrei s\u0103 optezi pentru taxarea \u00een Rom\u00e2nia.<\/li>\n\n\n\n<li>Dac\u0103 <strong>livrezi bunuri<\/strong> (nu servicii) \u00een spa\u021biul comunitar.<\/li>\n\n\n\n<li>Dac\u0103 serviciul cump\u0103rat intr\u0103 pe <strong>excep\u021biile<\/strong> de la regula general\u0103: cazare, servicii legate de imobile, \u00eenchiriere auto pe termen scurt, restaurante, acces la evenimente. Furnizorul \u00ee\u021bi emite factura cu TVA-ul din \u021bara lui, iar acesta intr\u0103 \u00een cost.<\/li>\n\n\n\n<li>Dac\u0103 furnizorul de servicii este <strong>stabilit \u00een afara UE<\/strong>. Datorezi TVA \u00een Rom\u00e2nia, dar \u00eel declari pe CUI, nu pe cod special.<\/li>\n<\/ul>\n\n\n\n<div id=\"conta-1467945488\" 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=\"optiune-sub-plafon\" class=\"wp-block-heading\">Po\u021bi cere codul \u0219i sub plafon, din op\u021biune<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Plafonul de 34.000 lei nu este o u\u0219\u0103 \u00eenchis\u0103. Sub el, codul special r\u0103m\u00e2ne <strong>op\u021bional<\/strong>: dac\u0103 \u00eel ceri \u0219i \u00eel comunici furnizorului, ai optat practic pentru taxarea achizi\u021biei \u00een Rom\u00e2nia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consecin\u021ba e simpl\u0103 \u0219i previzibil\u0103: prime\u0219ti factura f\u0103r\u0103 TVA din partea furnizorului, aplici taxarea invers\u0103 \u0219i depui D301 \u0219i D390 pentru luna achizi\u021biei, cu plata TVA-ului \u00een Rom\u00e2nia p\u00e2n\u0103 pe 25 a lunii urm\u0103toare. Deci da, po\u021bi depune D301 \u0219i D390 \u0219i sub plafon.<\/p>\n\n\n\n<h3 id=\"cum-obtii-codul-special\" class=\"wp-block-heading\">Cum ob\u021bii codul special, prin Declara\u021bia 700<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Vestea bun\u0103: procedura este complet online \u0219i nu presupune deplas\u0103ri la ghi\u0219ee.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pasul 1 \u2014 Depui Declara\u021bia 700 online<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\">Declara\u021bia 700<\/a> se completeaz\u0103 \u0219i se transmite prin Spa\u021biul Privat Virtual (SPV) de pe site-ul ANAF, cu <a href=\"https:\/\/contapp.ro\/blog\/certificat-semnatura-digitala-ghid-complet\/\">semn\u0103tur\u0103 electronic\u0103 calificat\u0103<\/a> \u00eenregistrat\u0103 pe CUI-ul activit\u0103\u021bii tale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pasul 2 \u2014 A\u0219tep\u021bi codul<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De regul\u0103, codul special de TVA se prime\u0219te \u00een c\u00e2teva zile lucr\u0103toare de la depunerea formularului.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pasul 3 \u2014 Verifici codul \u00een VIES \u0219i \u00eel comunici partenerilor din UE<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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>. Acesta este codul pe care \u00eel comunici furnizorilor sau clien\u021bilor t\u0103i din UE \u2014 nu CUI-ul obi\u0219nuit. Nu \u00eel folose\u0219ti \u00een facturile emise \u00een Rom\u00e2nia \u0219i nu \u00eel men\u021bionezi \u00een rela\u021biile cu partenerii din \u021bar\u0103.<\/p>\n\n\n\n<h2 id=\"scutit-de-tva-in-romania\" class=\"wp-block-heading\">E\u0219ti scutit de TVA \u00een Rom\u00e2nia? La achizi\u021biile din UE tot datorezi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mul\u021bi contribuabili cred c\u0103, dac\u0103 sunt scuti\u021bi de TVA \u00een Rom\u00e2nia, nu mai au nicio obliga\u021bie 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 devine 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 class=\"wp-block-paragraph\">Cu alte cuvinte, scutirea de TVA pe care o ai pentru activitatea intern\u0103 nu te scute\u0219te de obliga\u021biile privind tranzac\u021biile cu str\u0103in\u0103tatea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen astfel de situa\u021bii se aplic\u0103 mecanismul tax\u0103rii inverse: calculezi TVA-ul, \u00eel declari \u0219i \u00eel pl\u0103te\u0219ti prin D301. Dac\u0103 vrei s\u0103 \u00een\u021belegi mai \u00een detaliu c\u00e2nd \u0219i de ce apare aceast\u0103 obliga\u021bie, cite\u0219te \u0219i articolul dedicat: <a href=\"https:\/\/contapp.ro\/blog\/operatiuni-intracomunitare-pfa-ii-si-profesii-liberale\/\">Opera\u021biuni intracomunitare la PFA \u0219i profesii liberale<\/a>.<\/p>\n\n\n\n<h2 id=\"servicii-din-afara-ue\" class=\"wp-block-heading\">Servicii din afara UE: D301 pe CUI, f\u0103r\u0103 D390<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aceasta este partea pe care mul\u021bi o descoper\u0103 t\u00e2rziu. D301 nu este o declara\u021bie exclusiv intracomunitar\u0103: se depune \u0219i pentru serviciile cump\u0103rate de la furnizori stabili\u021bi \u00een afara Uniunii Europene \u2014 Statele Unite, Regatul Unit, Elve\u021bia \u0219i a\u0219a mai departe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Locul prest\u0103rii este tot Rom\u00e2nia (art. 278 alin. (2) Cod fiscal), deci datorezi TVA de 21%. Dar, pentru c\u0103 opera\u021biunea <strong>nu este intracomunitar\u0103<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>nu ai nevoie de codul special<\/strong> de TVA \u2014 \u0219i, chiar dac\u0103 \u00eel de\u021bii pentru alte achizi\u021bii, <strong>nu \u00eel comunici<\/strong> furnizorului din afara UE;<\/li>\n\n\n\n<li>declari \u0219i pl\u0103te\u0219ti TVA-ul prin <strong>D301, \u00eentocmit\u0103 pe CUI-ul t\u0103u<\/strong> (art. 326 Cod fiscal);<\/li>\n\n\n\n<li><strong>nu depui D390<\/strong> \u2014 declara\u021bia recapitulativ\u0103 este rezervat\u0103 opera\u021biunilor intracomunitare (art. 325 Cod fiscal).<\/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-fdd52c5e wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Aten\u021bie la furnizorii care par europeni.<\/strong> Multe companii americane afi\u0219eaz\u0103 pe factur\u0103 un cod de TVA sau o \u00eenregistrare OSS dintr-un stat membru. Conteaz\u0103 unde este <strong>stabilit<\/strong> furnizorul, adic\u0103 unde are sediul activit\u0103\u021bii economice, nu unde de\u021bine o \u00eenregistrare de TVA. Dac\u0103 e stabilit \u00een afara UE, tratamentul r\u0103m\u00e2ne cel de mai sus: D301 pe CUI, f\u0103r\u0103 D390.<\/p>\n<\/div>\n\n\n\n<h2 id=\"cand-se-depune-d301\" class=\"wp-block-heading\">C\u00e2nd se depune Declara\u021bia 301<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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 (art. 326 Cod fiscal). Dac\u0103 25 cade \u00eentr-o zi de s\u00e2mb\u0103t\u0103, duminic\u0103 sau s\u0103rb\u0103toare legal\u0103, termenul se mut\u0103 \u00een prima zi lucr\u0103toare 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-fdd52c5e wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Aten\u021bie!<\/strong> Declara\u021bia se depune numai pentru lunile \u00een care ai realizat efectiv astfel de tranzac\u021bii. Dac\u0103 \u00eentr-o lun\u0103 nu ai avut niciuna, nu depui nimic \u2014 <strong>D301 nu se depune pe zero<\/strong>.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Exist\u0103 o situa\u021bie special\u0103: la achizi\u021biile intracomunitare de mijloace de transport noi, decontul se depune <strong>\u00eenaintea \u00eenmatricul\u0103rii<\/strong> autovehiculului, dar nu mai t\u00e2rziu de 25 a lunii urm\u0103toare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TVA-ul se achit\u0103 p\u00e2n\u0103 la acela\u0219i termen la care se depune declara\u021bia (art. 326 alin. (2) Cod fiscal).<\/p>\n\n\n\n<h2 id=\"cum-se-depune-d301\" class=\"wp-block-heading\">Cum se depune \u0219i ce completezi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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, sec\u021biunea Servicii online &gt; Desc\u0103rcare declara\u021bii electronice, transmis ulterior tot electronic.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"sectiunile-formularului\" class=\"wp-block-heading\">Sec\u021biunile formularului<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Formularul are patru 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> \u2014 Achizi\u021bii intracomunitare de bunuri taxabile, altele dec\u00e2t mijloacele de transport noi \u0219i produsele accizabile<\/li>\n\n\n\n<li><strong>Sec\u021biunea 2<\/strong> \u2014 Achizi\u021bii intracomunitare de mijloace de transport noi<\/li>\n\n\n\n<li><strong>Sec\u021biunea 3<\/strong> \u2014 Achizi\u021bii intracomunitare de produse accizabile<\/li>\n\n\n\n<li><strong>Sec\u021biunea 4<\/strong> \u2014 Servicii intracomunitare \u00een regim de taxare invers\u0103 (art. 307 alin. (2), (3), (5) \u0219i (6) din Codul fiscal), cu o singur\u0103 subsec\u021biune, <strong>4.1<\/strong>, pentru serviciile prev\u0103zute la art. 307 alin. (2)<\/li>\n<\/ol>\n\n\n\n<h3 id=\"curs-valutar\" class=\"wp-block-heading\">Ce curs valutar folose\u0219ti<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Factura vine \u00een euro sau \u00een dolari, dar TVA-ul se calculeaz\u0103 \u00een lei. Folose\u0219ti ultimul curs comunicat de BNR, valabil la data la care taxa devine exigibil\u0103 \u2014 de regul\u0103 data emiterii facturii, nu data la care o pl\u0103te\u0219ti (art. 290 Cod fiscal). Legea accept\u0103 \u0219i cursul BCE sau cursul b\u0103ncii prin care \u00ee\u021bi faci pl\u0103\u021bile, cu condi\u021bia s\u0103 folose\u0219ti aceea\u0219i metod\u0103 \u00een mod consecvent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un detaliu care \u00eencurc\u0103 mult\u0103 lume: <strong>aceea\u0219i sum\u0103 \u00een lei, calculat\u0103 la acela\u0219i curs, trebuie s\u0103 apar\u0103 \u0219i \u00een D301, \u0219i \u00een D390<\/strong>. Dac\u0103 folose\u0219ti cursuri diferite, cele dou\u0103 declara\u021bii nu se mai coreleaz\u0103 la ANAF.<\/p>\n\n\n\n<h3 id=\"unde-platesti-tva\" class=\"wp-block-heading\">Unde pl\u0103te\u0219ti TVA-ul<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 pl\u0103te\u0219ti prin banc\u0103, cu ordin de plat\u0103, TVA-ul se vireaz\u0103 la administra\u021bia financiar\u0103 de care apar\u021bii cu domiciliul fiscal ca persoan\u0103 fizic\u0103, chiar dac\u0103 PFA-ul sau \u00eentreprinderea individual\u0103 are sediul \u00een alt jude\u021b. Intri pe pagina ANAF cu conturile IBAN, selectezi jude\u021bul \u0219i administra\u021bia \u0219i cau\u021bi dup\u0103 textul \u201eTVA&#8221; \u2014 primul IBAN este contul de trezorerie \u00een care trimi\u021bi banii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Verific\u0103 beneficiarul \u0219i codul fiscal din ordinul de plat\u0103: beneficiar este ANAF, respectiv administra\u021bia \u00een cauz\u0103, iar la \u201ecod fiscal pl\u0103titor&#8221; treci exact CUI-ul sau codul special pe care ai depus Declara\u021bia 301.<\/p>\n\n\n\n<h2 id=\"d301-rectificativa\" class=\"wp-block-heading\">Cum corectezi o Declara\u021bie 301 depus\u0103 gre\u0219it<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 descoperi c\u0103 ai declarat o sum\u0103 gre\u0219it\u0103 sau c\u0103 ai omis o factur\u0103, nu depui o a doua declara\u021bie doar cu diferen\u021ba. Formularul 301 permite depunerea unei <strong>declara\u021bii rectificative<\/strong> pentru aceea\u0219i lun\u0103, \u00een care treci toate opera\u021biunile perioadei, cu valorile corecte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 din corec\u021bie rezult\u0103 TVA suplimentar de plat\u0103, \u00eel achi\u021bi odat\u0103 cu depunerea. Pentru perioada scurs\u0103 de la termenul ini\u021bial se calculeaz\u0103 dob\u00e2nzi de 0,02% pe zi \u0219i penalit\u0103\u021bi de \u00eent\u00e2rziere de 0,01% pe zi (art. 174 \u0219i 176 Cod procedur\u0103 fiscal\u0103).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 opera\u021biunea era una intracomunitar\u0103, corecteaz\u0103 \u0219i <a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">Declara\u021bia 390<\/a> pentru aceea\u0219i lun\u0103, ca cele dou\u0103 s\u0103 r\u0103m\u00e2n\u0103 corelate.<\/p>\n\n\n\n<h2 id=\"d301-vs-d390\" class=\"wp-block-heading\">D301 \u0219i D390 \u2014 care e diferen\u021ba<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 301 nu lucreaz\u0103 singur\u0103. Pentru tranzac\u021biile cu parteneri din UE face parte dintr-un mecanism declarativ dublu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D301 \u2014 Decontul special de TVA<\/strong> \u2192 aici declari \u0219i <strong>pl\u0103te\u0219ti<\/strong> TVA-ul datorat \u00een Rom\u00e2nia.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">D390 \u2014 Declara\u021bia recapitulativ\u0103<\/a><\/strong> \u2192 aici <strong>raportezi<\/strong> partenerul \u0219i valoarea opera\u021biunii, pentru schimbul de informa\u021bii la nivel european (sistemul VIES). Nu se pl\u0103te\u0219te nimic prin ea.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ambele se depun pentru aceea\u0219i lun\u0103, p\u00e2n\u0103 pe 25 a lunii urm\u0103toare, \u0219i numai pentru lunile cu opera\u021biuni. Trei situa\u021bii \u00een care <strong>nu<\/strong> merg \u00eempreun\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Servicii din afara UE<\/strong> \u2014 doar D301, pe CUI.<\/li>\n\n\n\n<li><strong>Furnizor din UE f\u0103r\u0103 cod valid \u00een VIES<\/strong> \u2014 datorezi TVA \u0219i depui D301, dar nu depui D390, pentru c\u0103 declara\u021bia recapitulativ\u0103 cere un cod verificabil.<\/li>\n\n\n\n<li><strong>Servicii pe care tu le prestezi c\u0103tre firme din UE<\/strong> \u2014 doar D390, cu simbolul \u201eP&#8221;. Nu datorezi TVA \u00een Rom\u00e2nia, deci nu depui D301.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"exemple-practice\" class=\"wp-block-heading\">Exemple practice<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplul 1 \u2014 PFA care cump\u0103r\u0103 un abonament software din Olanda<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti PFA de design grafic, nepl\u0103titor de TVA. Cumperi un abonament de la o entitate cu sediul \u00een Olanda, pentru 65 euro pe lun\u0103.<\/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 Declara\u021bia 700, \u00een SPV.<\/li>\n\n\n\n<li>Comunici furnizorului codul special, nu CUI-ul obi\u0219nuit \u2192 el \u00ee\u021bi factureaz\u0103 f\u0103r\u0103 TVA olandez.<\/li>\n\n\n\n<li>Calculezi TVA-ul \u00een Rom\u00e2nia: la un curs BNR de 5,07 lei\/euro, baza este 330 lei, iar TVA-ul datorat este 330 \u00d7 21% = <strong>69 lei<\/strong>.<\/li>\n\n\n\n<li>P\u00e2n\u0103 pe 25 a lunii urm\u0103toare depui D301, pl\u0103te\u0219ti cei 69 de lei \u0219i depui \u0219i D390, cu simbolul \u201eS&#8221;.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplul 2 \u2014 PFA care presteaz\u0103 servicii IT c\u0103tre o firm\u0103 din Germania<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti PFA programator, nepl\u0103titor de TVA. Prestezi servicii lunare de dezvoltare software pentru o firm\u0103 din Germania, pl\u0103titoare de TVA acolo.<\/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> \u2014 un pas simplu, dar important.<\/li>\n\n\n\n<li>Ob\u021bii codul special de TVA prin Declara\u021bia 700, \u00eenainte de prima factur\u0103.<\/li>\n\n\n\n<li>Emi\u021bi factura f\u0103r\u0103 TVA \u2014 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><strong>D301 nu se depune<\/strong> pentru serviciile prestate c\u0103tre clien\u021bi din UE, ci doar pentru cele primite.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplul 3 \u2014 PFA care achizi\u021bioneaz\u0103 bunuri din Italia \u0219i dep\u0103\u0219e\u0219te plafonul<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti PFA comerciant, nepl\u0103titor de TVA. Din ianuarie p\u00e2n\u0103 \u00een aprilie ai cump\u0103rat marf\u0103 din Italia de 20.000 lei cumulat \u2014 sub plafonul de 34.000 lei, deci furnizorul \u021bi-a facturat cu TVA italian, iar acesta a intrat \u00een costul m\u0103rfii. \u00cen mai vrei o comand\u0103 nou\u0103 de 18.000 lei, care ar duce cumulatul la 38.000 lei.<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Comanda din mai este cea care dep\u0103\u0219e\u0219te plafonul, deci ceri codul special <strong>\u00eenainte<\/strong> de a o plasa.<\/li>\n\n\n\n<li>Comunici codul special furnizorului italian \u2192 el \u00ee\u021bi emite factura f\u0103r\u0103 TVA italian.<\/li>\n\n\n\n<li>Aplici 21% TVA \u00een Rom\u00e2nia pe \u00eentreaga valoare a achizi\u021biei care a produs dep\u0103\u0219irea: 18.000 \u00d7 21% = <strong>3.780 lei<\/strong>.<\/li>\n\n\n\n<li>Depui D301 \u0219i D390 (\u201eA&#8221;) p\u00e2n\u0103 pe 25 iunie \u0219i pl\u0103te\u0219ti cei 3.780 de lei.<\/li>\n<\/ol>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-container-core-group-is-layout-fdd52c5e wp-block-group-is-layout-constrained\" style=\"background-color:#d9ead3;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Ce se re\u021bine din exemplul 3:<\/strong> baza de calcul nu este diferen\u021ba cu care ai dep\u0103\u0219it plafonul (4.000 lei), ci <strong>\u00eentreaga valoare a achizi\u021biei care produce dep\u0103\u0219irea<\/strong> (18.000 lei). De aici \u00eencolo, toate achizi\u021biile intracomunitare de bunuri din anul respectiv se taxeaz\u0103 \u00een Rom\u00e2nia.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplul 4 \u2014 Persoan\u0103 fizic\u0103 ce cump\u0103r\u0103 o ma\u0219in\u0103 nou\u0103 din Fran\u021ba<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti persoan\u0103 fizic\u0103 obi\u0219nuit\u0103, nu PFA \u0219i nu firm\u0103, \u0219i cumperi un autoturism nou din Fran\u021ba. Indiferent dac\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, iar <strong>plafonul de 34.000 lei nu se aplic\u0103 deloc<\/strong> \u2014 opera\u021biunea e taxabil\u0103 de la primul leu.<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Depui D301, Sec\u021biunea 2, \u0219i pl\u0103te\u0219ti TVA de 21% <strong>\u00eenaintea \u00eenmatricul\u0103rii<\/strong> autoturismului \u00een Rom\u00e2nia, dar nu mai t\u00e2rziu de 25 a 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 class=\"wp-block-paragraph\">\u00cenainte de toate, verific\u0103 dac\u0103 ma\u0219ina se \u00eencadreaz\u0103 la \u201emijloc de transport nou&#8221; \u00een sensul Codului fiscal \u2014 la un autoturism second-hand tratamentul este complet diferit. Vezi <a href=\"https:\/\/contapp.ro\/blog\/cumperi-masina-din-ue-noua-sau-second-hand\/\">c\u00e2nd ma\u0219ina e considerat\u0103 nou\u0103 \u0219i c\u00e2nd second-hand<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"exemplul-5-medic-dentist-care-cumpara-un-software-de-gestiune-cabinet-din-irlanda\"><strong>Exemplul 5 \u2014 Medic dentist care cump\u0103r\u0103 un software de gestiune din Irlanda<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti medic dentist cu cabinet individual, nepl\u0103titor de TVA. Activitatea ta medical\u0103 este scutit\u0103 de TVA, adic\u0103 nu colectezi TVA pentru consulta\u021bii \u0219i tratamente. Te abonezi la un software irlandez de gestiune a pacien\u021bilor, pentru 120 euro pe lun\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aici intervine exact situa\u021bia explicat\u0103 mai sus: scutirea pentru activitatea medical\u0103 nu te scute\u0219te \u0219i de TVA-ul pentru serviciile achizi\u021bionate din UE.<\/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 Declara\u021bia 700, indiferent c\u0103 e\u0219ti scutit de TVA \u00een Rom\u00e2nia.<\/li>\n\n\n\n<li>Comunici furnizorului irlandez codul special, nu CUI-ul cabinetului \u2192 el \u00ee\u021bi emite factura f\u0103r\u0103 TVA irlandez.<\/li>\n\n\n\n<li>Calculezi TVA-ul datorat \u00een Rom\u00e2nia: la un curs de 5,07 lei\/euro, baza este 608 lei, iar TVA-ul este 608 \u00d7 21% = <strong>128 lei<\/strong>.<\/li>\n\n\n\n<li>P\u00e2n\u0103 pe 25 a lunii urm\u0103toare depui D301 \u0219i D390 \u0219i pl\u0103te\u0219ti TVA-ul.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplul 6 \u2014 \u0218ofer pe Uber sau Bolt<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti PFA nepl\u0103titor de TVA \u0219i conduci pe o platform\u0103 de ride-sharing. Comisionul pe care platforma \u00eel re\u021bine din cursele tale este, din punct de vedere fiscal, un <strong>serviciu pe care tu \u00eel cumperi de la o firm\u0103 din UE<\/strong> \u2014 Uber este stabilit\u0103 \u00een Olanda, Bolt \u00een Estonia. E\u0219ti exact pe regula general\u0103 de la achizi\u021bii de servicii, f\u0103r\u0103 niciun plafon. Partea contabil\u0103 a acestei situa\u021bii \u2014 factura pe care o \u00eencasezi diminuat\u0103 de comision \u2014 este explicat\u0103 pas cu pas \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/comision-retinut-din-factura\/\">cum \u00eenregistrezi o factur\u0103 din care s-a re\u021binut un comision<\/a>.<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Ob\u021bii codul special de TVA prin Declara\u021bia 700 <strong>\u00eenainte<\/strong> de prima curs\u0103 \u0219i \u00eel treci \u00een contul t\u0103u de partener, ca statut de business.<\/li>\n\n\n\n<li>Platforma \u00ee\u021bi emite factura de comision f\u0103r\u0103 TVA.<\/li>\n\n\n\n<li>Aplici 21% asupra comisionului lunar, convertit \u00een lei la cursul BNR din data facturii.<\/li>\n\n\n\n<li>Depui D301 \u0219i D390 (\u201eS&#8221;) p\u00e2n\u0103 pe 25 a lunii urm\u0103toare \u0219i pl\u0103te\u0219ti TVA-ul.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai condus deja luni \u00eentregi f\u0103r\u0103 codul special, platforma \u021bi-a facturat probabil cu TVA-ul din \u021bara ei. Acela nu \u00eenlocuie\u0219te TVA-ul rom\u00e2nesc datorat: cere codul acum, corecteaz\u0103-\u021bi datele din contul de partener \u0219i depune declara\u021biile restante din proprie ini\u021biativ\u0103.<\/p>\n\n\n\n<h2 id=\"tva-d301-deductibil\" class=\"wp-block-heading\">TVA-ul pl\u0103tit prin D301 se recupereaz\u0103?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Ca nepl\u0103titor de TVA nu ai drept de deducere, deci suma r\u0103m\u00e2ne definitiv un cost \u2014 nu o recuperezi de la stat \u0219i nu o compensezi cu nimic.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce po\u021bi face \u00een schimb: TVA-ul pl\u0103tit prin D301 intr\u0103 \u00een costul serviciului sau al bunului la care se refer\u0103, deci, dac\u0103 e\u0219ti \u00een sistem real, este <strong>cheltuial\u0103 deductibil\u0103 la calculul venitului net<\/strong> \u2014 exact ca factura pe care o \u00eenso\u021be\u0219te. \u00cen <a href=\"https:\/\/contapp.ro\/blog\/pfa-platitor-sau-neplatitor-de-tva\/\">compara\u021bia dintre PFA pl\u0103titor \u0219i nepl\u0103titor de TVA<\/a> g\u0103se\u0219ti \u0219i celelalte efecte ale statutului t\u0103u.<\/p>\n\n\n\n<h2 id=\"d301-din-contapp\" class=\"wp-block-heading\">Cum generezi D301 direct din ContApp<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 folose\u0219ti ContApp, nu completezi nimic manual:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u00cenregistrezi factura extern\u0103 \u00een jurnalul de cump\u0103r\u0103ri, aleg\u00e2nd tipul de opera\u021biune \u2014 achizi\u021bie de bunuri sau de servicii, din UE sau din afara UE. ContApp calculeaz\u0103 automat TVA-ul de 21% la cursul BNR corect.<\/li>\n\n\n\n<li>Mergi \u00een sec\u021biunea <strong>Declara\u021bii ANAF<\/strong>: D301 \u0219i D390 se genereaz\u0103 automat din jurnalele tale, cu opera\u021biunile \u00eencadrate pe sec\u021biuni.<\/li>\n\n\n\n<li>ContApp valideaz\u0103 declara\u021biile \u0219i \u00ee\u021bi ofer\u0103 PDF-ul \u0219i XML-ul, gata de depus \u00een SPV.<\/li>\n\n\n\n<li>\u00cenainte de depunere, verific\u0103 facturile lunii \u0219i codurile de TVA ale partenerilor \u00een VIES.<\/li>\n<\/ol>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/account.contapp.ro\/login\" style=\"border-style:none;border-width:0px;border-top-left-radius:13px;border-top-right-radius:13px;border-bottom-left-radius:13px;border-bottom-right-radius:13px;background-color:#00ac4e\">\u00cencearc\u0103 ContApp \u2014 genereaz\u0103 D301 \u0219i D390 automat<\/a><\/div>\n<\/div>\n\n\n\n<h2 id=\"ce-se-intampla-daca-nu-depui\" class=\"wp-block-heading\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depui<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nedepunerea Decontului special de TVA se sanc\u021bioneaz\u0103 cu <strong>amend\u0103 de la 500 la 1.000 lei<\/strong> (art. 336 alin. (2) Cod procedur\u0103 fiscal\u0103).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 opera\u021biunea era intracomunitar\u0103 \u0219i nu ai depus nici <strong>D390<\/strong>, se adaug\u0103 o amend\u0103 separat\u0103, de la 1.000 la 5.000 lei pentru nedepunere \u0219i de la 500 la 1.500 lei pentru depunerea incorect\u0103 sau incomplet\u0103 (art. 337 Cod procedur\u0103 fiscal\u0103).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Peste amenzi se adaug\u0103 TVA-ul nepl\u0103tit la termen, cu <strong>dob\u00e2nzi de 0,02% pe zi<\/strong> \u0219i <strong>penalit\u0103\u021bi de \u00eent\u00e2rziere de 0,01% pe zi<\/strong> (art. 174 \u0219i 176 Cod procedur\u0103 fiscal\u0103).<\/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-fdd52c5e wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;margin-top:20px;margin-bottom:20px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 descoperi c\u0103 ai \u00eent\u00e2rziat, depune din proprie ini\u021biativ\u0103.<\/strong> Aceea\u0219i corec\u021bie, f\u0103cut\u0103 \u00eenainte de o notificare sau de un control ANAF, cost\u0103 considerabil mai pu\u021bin dec\u00e2t dup\u0103.<\/p>\n<\/div>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pot depune D301 \u0219i D390 dac\u0103 nu am dep\u0103\u0219it plafonul de 34.000 lei?<\/strong><br>Da. Sub plafon codul special este op\u021bional, dar din momentul \u00een care l-ai cerut \u0219i l-ai comunicat furnizorului ai optat pentru taxarea achizi\u021biei \u00een Rom\u00e2nia. Prime\u0219ti factura f\u0103r\u0103 TVA, aplici taxarea invers\u0103 \u0219i depui D301 \u0219i D390 pentru luna achizi\u021biei, cu plata TVA-ului p\u00e2n\u0103 pe 25 a lunii urm\u0103toare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Conduc pe Uber sau Bolt. Trebuie s\u0103 depun D301?<\/strong><br>Da. Comisionul re\u021binut de platform\u0103 este o achizi\u021bie de servicii de la o firm\u0103 din UE, iar la servicii nu exist\u0103 plafon. Ai nevoie de codul special \u00eenainte de prima curs\u0103, apoi depui D301 \u0219i D390 \u00een fiecare lun\u0103 \u00een care ai avut curse.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cump\u0103r un abonament de la o firm\u0103 din SUA. Depun D301?<\/strong><br>Da, dar altfel: depui D301 \u00eentocmit\u0103 pe CUI-ul t\u0103u, f\u0103r\u0103 cod special \u0219i f\u0103r\u0103 D390. Opera\u021biunea nu este intracomunitar\u0103, de\u0219i TVA-ul de 21% se datoreaz\u0103 tot \u00een Rom\u00e2nia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Codul special de TVA m\u0103 face pl\u0103titor de TVA?<\/strong><br>Nu. Codul special (art. 317) \u0219i \u00eenregistrarea normal\u0103 (art. 316) sunt lucruri diferite. Cu codul special pl\u0103te\u0219ti TVA doar pentru achizi\u021biile tale externe \u2014 v\u00e2nz\u0103rile tale r\u0103m\u00e2n f\u0103r\u0103 TVA, ca p\u00e2n\u0103 acum.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Trebuie s\u0103 depun D301 \u00een fiecare lun\u0103?<\/strong><br>Nu. Se depune numai pentru lunile \u00een care ai avut efectiv opera\u021biuni de acest tip. Luna f\u0103r\u0103 achizi\u021bii externe \u00eenseamn\u0103 nimic de depus \u2014 D301 nu se depune pe zero.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>TVA-ul pl\u0103tit prin D301 \u00eel recuperez vreodat\u0103?<\/strong><br>Nu. Ca nepl\u0103titor nu ai drept de deducere, deci suma r\u0103m\u00e2ne definitiv un cost. O po\u021bi deduce doar drept cheltuial\u0103 la calculul impozitului pe venit, dac\u0103 este aferent\u0103 activit\u0103\u021bii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce curs valutar folosesc \u0219i de ce trebuie s\u0103 fie acela\u0219i ca \u00een D390?<\/strong><br>Ultimul curs BNR valabil la data la care taxa devine exigibil\u0103, de regul\u0103 data facturii (art. 290 Cod fiscal). Aceea\u0219i sum\u0103 \u00een lei trebuie s\u0103 apar\u0103 \u00een ambele declara\u021bii \u2014 dac\u0103 folose\u0219ti cursuri diferite, D301 \u0219i D390 nu se mai coreleaz\u0103 la ANAF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Am uitat s\u0103 declar o factur\u0103. Cum corectez?<\/strong><br>Depui o Declara\u021bie 301 rectificativ\u0103 pentru luna respectiv\u0103, cu toate opera\u021biunile perioadei \u0219i valorile corecte, nu doar cu diferen\u021ba. Dac\u0103 rezult\u0103 TVA suplimentar, \u00eel pl\u0103te\u0219ti odat\u0103 cu depunerea, plus dob\u00e2nzi \u0219i penalit\u0103\u021bi de \u00eent\u00e2rziere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Acest articol are caracter informativ \u0219i nu \u00eenlocuie\u0219te consultan\u021ba fiscal\u0103 personalizat\u0103. Pentru situa\u021bia ta concret\u0103, discut\u0103 cu un consultant fiscal autorizat.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Ultima actualizare: 19 august 2026 \u2014 conform Codului fiscal \u0219i cotei standard de TVA de 21% \u00een vigoare.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ghid complet pentru Declara\u021bia 301 \u2014 decontul special de TVA: cine o depune, termenul de 25, codul special art. 317, serviciile din afara UE \u0219i amenzile.<\/p>\n","protected":false},"author":10,"featured_media":142198,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[484,416,415],"tags":[534,375,487,488,489],"class_list":["post-141677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaratii-anaf","category-contabilitate-srl","category-tva","tag-achizitii-intracomunitare","tag-cod-special-de-tva","tag-declaratia-301","tag-declaratia-390","tag-tva-servicii-intracomunitare"],"_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":10,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141677\/revisions"}],"predecessor-version":[{"id":143119,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141677\/revisions\/143119"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142198"}],"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}]}}