{"id":141685,"date":"2026-05-07T09:16:14","date_gmt":"2026-05-07T09:16:14","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141685"},"modified":"2026-05-07T09:16:16","modified_gmt":"2026-05-07T09:16:16","slug":"declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/","title":{"rendered":"Declara\u021bia 390 \u2013 Tot ce trebuie s\u0103 \u0219tii despre declara\u021bia recapitulativ\u0103"},"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-390\">Ce este Declara\u021bia 390?<\/a><\/li><li><a href=\"#ce-trebuie-sa-\u0219tii-inainte-sa-depui\">Ce trebuie s\u0103 \u0219tii \u00eenainte s\u0103 depui D390<\/a><\/li><li><a href=\"#cine-depune-declara\u021bia-390\">Cine depune Declara\u021bia 390?<\/a><\/li><li><a href=\"#cand-se-depune-declara\u021bia-390\">C\u00e2nd se depune Declara\u021bia 390?<\/a><\/li><li><a href=\"#cum-se-depune-declara\u021bia-301\">Cum se depune Declara\u021bia 390?<\/a><\/li><li><a href=\"#ce-se-declara-in-d-390-\u0219i-cum-se-completeaza\">Ce se declar\u0103 \u00een D390 \u0219i cum se completeaz\u0103?<\/a><\/li><li><a href=\"#cum-arata-formularul-\u0219i-ce-inseamna-literele-l-t-a-p-s-\u0219i-r\">Cum arat\u0103 formularul \u0219i ce \u00eenseamn\u0103 codific\u0103rile din formular?<\/a><\/li><li><a href=\"#declara\u021bia-390-\u0219i-declara\u021bia-301-care-e-diferen\u021ba\">Declara\u021bia 390 \u0219i Declara\u021bia 301 \u2014 care e diferen\u021ba?<\/a><\/li><li><a href=\"#exemple-practice\">Exemple practice<\/a><\/li><li><a href=\"#ce-se-intampla-daca-nu-depui-d-390\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depui D390?<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p>Dac\u0103 e\u0219ti PFA, II, profesie liberal\u0103 sau SRL 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\u00a0<strong>Declara\u021bia 390 \u2013 Declara\u021bie recapitulativ\u0103 privind livr\u0103rile\/achizi\u021biile\/prest\u0103rile intracomunitare<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-este-declara\u021bia-390\"><strong>Ce este Declara\u021bia 390?<\/strong><\/h3>\n\n\n\n<p>Declara\u021bia 390 (D390) este formularul prin care raportezi la ANAF toate tranzac\u021biile pe care le-ai realizat cu parteneri din alte state membre ale Uniunii Europene \u2014 adic\u0103 livr\u0103ri de bunuri, achizi\u021bii de bunuri \u0219i prest\u0103ri\/achizi\u021bii de servicii intracomunitare.<\/p>\n\n\n\n<p>Pe scurt: ori de c\u00e2te ori emi\u021bi o factur\u0103 c\u0103tre un client din UE sau prime\u0219ti una de la un furnizor din UE, aceast\u0103 tranzac\u021bie trebuie raportat\u0103 prin D390.<\/p>\n\n\n\n<p>Datele din aceast\u0103 declara\u021bie ajung \u00eentr-un sistem european comun numit VIES (VAT Information Exchange System), care permite autorit\u0103\u021bilor fiscale din statele membre s\u0103 verifice reciproc tranzac\u021biile intracomunitare. Cu alte cuvinte, ANAF \u0219tie ce ai v\u00e2ndut \u00een Germania (spre exemplu), iar fiscul german \u0219tie ce a cump\u0103rat clientul t\u0103u de la tine.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-trebuie-sa-\u0219tii-inainte-sa-depui\"><strong>Ce trebuie s\u0103 \u0219tii \u00eenainte s\u0103 depui D390<\/strong><\/h3>\n\n\n\n<p>\u00cenainte de orice altceva, exist\u0103 o condi\u021bie de baz\u0103: pentru a putea depune Declara\u021bia 390, trebuie s\u0103 fii \u00eenregistrat \u00een scopuri de TVA \u00een Rom\u00e2nia. Concret, asta \u00eenseamn\u0103 c\u0103 te reg\u0103se\u0219ti \u00een una dintre cele dou\u0103 situa\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>E\u0219ti pl\u0103titor de TVA \u00een regim normal<\/strong> \u2014 adic\u0103 e\u0219ti \u00eenregistrat conform art. 316 din Codul Fiscal \u0219i ai un cod de TVA activ (de forma RO + CIF). Citeste mai multe despre TVA in regim normal <a href=\"https:\/\/contapp.ro\/blog\/pfa-platitor-sau-neplatitor-de-tva\/\" data-type=\"link\" data-id=\"https:\/\/contapp.ro\/blog\/pfa-platitor-sau-neplatitor-de-tva\/\">aici<\/a>.<\/li>\n\n\n\n<li><strong>Ai ob\u021binut un cod special de TVA<\/strong> \u2014 adic\u0103 e\u0219ti \u00eenregistrat conform art. 317 din Codul Fiscal, f\u0103r\u0103 s\u0103 fii pl\u0103titor de TVA \u00een regim normal. Aceast\u0103 situa\u021bie apare cel mai des \u00een cazul PFA-urilor, profesiilor liberale sau altor entit\u0103\u021bi care realizeaz\u0103 tranzac\u021bii intracomunitare (primesc servicii din UE sau presteaz\u0103 servicii c\u0103tre firme din UE), dar care nu au dep\u0103\u0219it plafonul de \u00eenregistrare ca pl\u0103titor de TVA.<\/li>\n<\/ul>\n\n\n\n<p>Dac\u0103 nu te reg\u0103sesti \u00een niciuna dintre cele dou\u0103 situa\u021bii de mai sus, nu po\u021bi depune D390.<\/p>\n\n\n\n<p>Dac\u0103 te afli \u00een situa\u021bia \u00een care trebuie s\u0103 \u00ee\u021bi ob\u021bii un cod de TVA \u2014 fie \u00een regim normal, fie un cod special \u2014 te po\u021bi \u00eenregistra simplu prin depunerea <strong><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\">Formularului D700<\/a><\/strong> electronic, direct din Spa\u021biul Privat Virtual (SPV) de pe site-ul ANAF.<\/p>\n\n\n\n<div id=\"conta-1303580295\" 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=\"cine-depune-declara\u021bia-390\"><strong>Cine depune Declara\u021bia 390?<\/strong><\/h3>\n\n\n\n<p>D390 se depune de c\u0103tre orice persoan\u0103 \u00eenregistrat\u0103 \u00een scopuri de TVA \u00een Rom\u00e2nia \u2014 fie \u00een regim normal, fie cu cod special de TVA pentru opera\u021biuni intracomunitare \u2014 care a realizat \u00een perioada de raportare cel pu\u021bin una dintre urm\u0103toarele tranzac\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Livr\u0103ri intracomunitare de bunuri<\/strong> scutite de TVA (ai v\u00e2ndut produse fizice unui partener din UE cu cod valid de TVA)<\/li>\n\n\n\n<li><strong>Achizi\u021bii intracomunitare de bunuri<\/strong> taxabile (ai cump\u0103rat produse fizice de la un furnizor din UE)<\/li>\n\n\n\n<li><strong>Prest\u0103ri de servicii intracomunitare<\/strong> pentru care locul impozit\u0103rii este \u00een alt stat membru (ai prestat servicii c\u0103tre o firm\u0103 din UE)<\/li>\n\n\n\n<li><strong>Achizi\u021bii de servicii intracomunitare<\/strong> pentru care e\u0219ti tu cel care datorezi TVA \u00een Rom\u00e2nia prin mecanismul de taxare invers\u0103 (ai primit servicii de la un prestator din UE)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cand-se-depune-declara\u021bia-390\"><strong>C\u00e2nd se depune Declara\u021bia 390?<\/strong><\/h3>\n\n\n\n<p>Declara\u021bia 390 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>\u00a0Declara\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 D390 nu se depune pe zero.<\/p>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cum-se-depune-declara\u021bia-301\"><strong>Cum se depune Declara\u021bia 390?<\/strong><\/h3>\n\n\n\n<p>Declara\u021bia 390 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<h3 class=\"wp-block-heading\" id=\"ce-se-declara-in-d-390-\u0219i-cum-se-completeaza\"><strong>Ce se declar\u0103 \u00een D390 \u0219i cum se completeaz\u0103?<\/strong><\/h3>\n\n\n\n<p>Formularul D390 cuprinde mai multe sec\u021biuni, \u00een func\u021bie de tipul tranzac\u021biei:<\/p>\n\n\n\n<p><strong>Sec\u021biunea 1<\/strong> \u2013 Livr\u0103ri intracomunitare de bunuri (L) Completezi c\u00e2nd ai v\u00e2ndut bunuri (produse fizice) unui partener din UE care are un cod valid de TVA \u00een \u021bara lui. Factura se emite f\u0103r\u0103 TVA (scutit cu drept de deducere), iar clientul aplic\u0103 TVA \u00een \u021bara lui.<\/p>\n\n\n\n<p><strong>Sec\u021biunea 2<\/strong> \u2013 Livr\u0103ri \u00een cadrul unei opera\u021biuni triunghiulare (T) Completezi c\u00e2nd e\u0219ti intermediar \u00eentr-o tranzac\u021bie \u00eentre trei firme din trei \u021b\u0103ri UE diferite \u2014 adic\u0103 cumperi bunuri de la un furnizor dintr-o \u021bar\u0103 UE \u0219i le vinzi direct unui client dintr-o alt\u0103 \u021bar\u0103 UE, f\u0103r\u0103 ca bunurile s\u0103 treac\u0103 fizic prin Rom\u00e2nia. Este un caz mai rar, specific afacerilor cu lan\u021buri de aprovizionare interna\u021bionale.<\/p>\n\n\n\n<p><strong>Sec\u021biunea 3<\/strong> \u2013 Achizi\u021bii intracomunitare de bunuri (A) Completezi c\u00e2nd ai cump\u0103rat produse fizice de la un furnizor din UE. Se raporteaz\u0103 valoarea f\u0103r\u0103 TVA a achizi\u021biei.<\/p>\n\n\n\n<p><strong>Sec\u021biunea 4<\/strong> \u2013 Prest\u0103ri de servicii intracomunitare (P) Completezi c\u00e2nd ai prestat servicii (IT, consultan\u021b\u0103, design, publicitate etc.) pentru o firm\u0103 din alt stat UE, care este ea pl\u0103titoarea de TVA \u00een \u021bara ei prin mecanismul de taxare invers\u0103.<\/p>\n\n\n\n<p><strong>Sec\u021biunea 5<\/strong> \u2013 Achizi\u021bii de servicii intracomunitare (S) Completezi c\u00e2nd tu ai primit servicii de la un prestator din alt stat UE \u0219i e\u0219ti tu cel care datorezi TVA \u00een Rom\u00e2nia (taxare invers\u0103).<\/p>\n\n\n\n<p><strong>Sec\u021biunea 6<\/strong> \u2013 Livr\u0103ri intracomunitare de bunuri \u00een regim special pentru agricultori (R) Completezi exclusiv dac\u0103 e\u0219ti agricultor \u00eenregistrat \u00een regimul special (prev\u0103zut la art. 315\u00b9 din Codul Fiscal) \u0219i ai livrat bunuri agricole unui partener din UE. Dac\u0103 nu te \u00eencadrezi \u00een aceast\u0103 categorie, aceast\u0103 sec\u021biune nu te prive\u0219te.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cum-arata-formularul-\u0219i-ce-inseamna-literele-l-t-a-p-s-\u0219i-r\"><strong>Cum arat\u0103 formularul \u0219i ce \u00eenseamn\u0103 codific<strong>\u0103<\/strong>rile din formular?<\/strong><\/h3>\n\n\n\n<p>Dac\u0103 deschizi formularul D390 \u2014 pe care \u00eel g\u0103se\u0219ti pe site-ul ANAF, <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/390.html\" target=\"_blank\" rel=\"noopener\">la aceast\u0103 adres\u0103<\/a> \u2014 vei observa c\u0103 fiecare tranzac\u021bie trebuie \u00eencadrat\u0103 \u00eentr-un tip de opera\u021biune, marcat cu o liter\u0103. Iat\u0103 ce \u00eenseamn\u0103 fiecare:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Liter\u0103<\/strong><\/td><td><strong>Ce \u00eenseamn\u0103<\/strong><\/td><td><strong>C\u00e2nd o folose\u0219ti<\/strong><\/td><\/tr><\/thead><tbody><tr><td>L<\/td><td>Livrare intracomunitar\u0103 de bunuri<\/td><td>Ai v\u00e2ndut produse fizice unui partener din UE cu cod valid de TVA<\/td><\/tr><tr><td>T<\/td><td>Livrare \u00een cadrul unei opera\u021biuni triunghiulare<\/td><td>E\u0219ti intermediar \u00eentr-o tranzac\u021bie \u00eentre trei firme din trei \u021b\u0103ri UE diferite<\/td><\/tr><tr><td>A<\/td><td>Achizi\u021bie intracomunitar\u0103 de bunuri<\/td><td>Ai cump\u0103rat produse fizice de la un furnizor din UE<\/td><\/tr><tr><td>P<\/td><td>Prestare intracomunitar\u0103 de servicii<\/td><td>Ai prestat servicii (IT, consultan\u021b\u0103, design etc.) pentru o firm\u0103 din UE<\/td><\/tr><tr><td>S<\/td><td>Achizi\u021bie intracomunitar\u0103 de servicii<\/td><td>Ai primit servicii de la un prestator din alt stat UE<\/td><\/tr><tr><td>R<\/td><td>Livrare intracomunitar\u0103 de bunuri \u00een cadrul regimului special pentru agricultori<\/td><td>Se folose\u0219te exclusiv de agricultorii care aplic\u0103 regimul special prev\u0103zut la art. 315\u00b9 Cod fiscal<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Cel mai des vei \u00eent\u00e2lni L, A, P \u0219i S. Codul T apare mai rar, \u00een situa\u021bii specifice \u00een care e\u0219ti cump\u0103r\u0103tor-rev\u00e2nz\u0103tor \u00eentre doi parteneri din dou\u0103 \u021b\u0103ri UE diferite. Codul R este destinat exclusiv agricultorilor care aplic\u0103 regimul special de TVA \u2014 dac\u0103 nu e\u0219ti \u00een aceast\u0103 situa\u021bie, nu \u00eel vei folosi niciodat\u0103.<\/p>\n\n\n\n<p>Pe l\u00e2ng\u0103 litera de tip, pentru fiecare tranzac\u021bie completezi codul de TVA al partenerului din UE, \u021bara acestuia \u0219i valoarea \u00een lei (la cursul BNR din data facturii). Instruc\u021biunile oficiale de completare sunt disponibile tot pe pagina ANAF dedicat\u0103 formularului 390, la linkul de mai sus.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"declara\u021bia-390-\u0219i-declara\u021bia-301-care-e-diferen\u021ba\"><strong>Declara\u021bia 390 \u0219i Declara\u021bia 301 \u2014 care e diferen\u021ba?<\/strong><\/h3>\n\n\n\n<p>Acestea sunt dou\u0103 formulare diferite, dar care merg adesea \u00eempreun\u0103:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><\/td><td><strong>D390<\/strong><\/td><td><strong>D301<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Ce face<\/strong><\/td><td>Raporteaz\u0103 tranzac\u021biile intracomunitare<\/td><td>Declar\u0103 \u0219i pl\u0103te\u0219te TVA-ul datorat \u00een Rom\u00e2nia<\/td><\/tr><tr><td><strong>Cine o depune<\/strong><\/td><td>To\u021bi cei cu tranzac\u021bii intracomunitare<\/td><td>Doar neplatitorii de TVA \u00een regim normal<\/td><\/tr><tr><td><strong>C\u00e2nd<\/strong> <strong>se depune<\/strong><\/td><td>Lunar, p\u00e2n\u0103 pe 25<\/td><td>Lunar, p\u00e2n\u0103 pe 25<\/td><\/tr><tr><td><strong>Se depune pe zero?<\/strong><\/td><td>Nu<\/td><td>Nu<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Concret:<\/strong> Dac\u0103 e\u0219ti PFA neplatitor de TVA \u0219i cumperi un abonament software din Germania, depui at\u00e2t D390 (raportezi tranzac\u021bia), c\u00e2t \u0219i D301 (pl\u0103te\u0219ti TVA-ul aferent \u00een Rom\u00e2nia).<\/p>\n\n\n\n<p>Dac\u0103 e\u0219ti pl\u0103titor de TVA \u00een regim normal \u0219i faci aceea\u0219i achizi\u021bie, depui D390 (raportezi tranzac\u021bia) \u0219i \u00eenregistrezi TVA-ul \u00een Decontul D300 \u2014 nu depui D301.<\/p>\n\n\n\n<p>Po\u021bi citi mai multe informa\u021bii despre D301 aici: <a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\">Declara\u021bia 301 \u2013 Decontul Special de TVA: Tot ce trebuie s\u0103 \u0219tii<\/a><\/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 presteaz\u0103 servicii IT c\u0103tre o firm\u0103 din Olanda<\/strong><\/p>\n\n\n\n<p>E\u0219ti PFA programator, neplatitor de TVA, dar cu cod special de TVA ob\u021binut prin Formularul 700. Prestezi lunar servicii de dezvoltare software pentru o firm\u0103 din Olanda.<\/p>\n\n\n\n<p><strong>Ce declara\u021bii depui?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D390<\/strong> \u2014 raportezi prestarea de servicii intracomunitare, lunar, p\u00e2n\u0103 pe 25 ale lunii urm\u0103toare<\/li>\n\n\n\n<li><strong>D301<\/strong> \u2014 nu depui (D301 se depune pentru servicii primite, nu pentru servicii prestate)<\/li>\n<\/ul>\n\n\n\n<p>Firma din Olanda aplic\u0103 taxare invers\u0103 \u00een Olanda \u0219i pl\u0103te\u0219te TVA acolo.<\/p>\n\n\n\n<p><strong>Exemplul 2 \u2013 PFA care pl\u0103te\u0219te un abonament Canva\/Adobe din UE<\/strong><\/p>\n\n\n\n<p>E\u0219ti PFA designer, neplatitor de TVA, cu cod special de TVA. Pl\u0103te\u0219ti lunar un abonament de 60 euro la o platform\u0103 cu sediul fiscal \u00een Irlanda.<\/p>\n\n\n\n<p><strong>Ce declara\u021bii depui?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D390<\/strong> \u2014 raportezi achizi\u021bia de servicii intracomunitare<\/li>\n\n\n\n<li><strong>D301<\/strong> \u2014 declari \u0219i pl\u0103te\u0219ti TVA-ul: 60 euro \u00d7 cursul BNR \u00d7 21%<\/li>\n<\/ul>\n\n\n\n<p>Ambele se depun p\u00e2n\u0103 pe 25 ale lunii urm\u0103toare celei \u00een care ai primit factura.<\/p>\n\n\n\n<p><strong>Exemplul 3 \u2013 SRL pl\u0103titor de TVA care vinde produse \u00een Germania<\/strong><\/p>\n\n\n\n<p>E\u0219ti administrator SRL, pl\u0103titor de TVA \u00een regim normal. Vinzi lunar bunuri unei firme din Germania cu cod valid de TVA (verificat \u00een VIES). Emi\u021bi factura f\u0103r\u0103 TVA \u2014 scutit cu drept de deducere.<\/p>\n\n\n\n<p><strong>Ce declara\u021bii depui?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D390<\/strong> \u2014 raportezi livrarea intracomunitar\u0103 de bunuri<\/li>\n\n\n\n<li><strong>D300<\/strong> (Decontul de TVA) \u2014 \u00eenregistrezi livrarea ca scutit\u0103 cu drept de deducere<\/li>\n\n\n\n<li><strong>D301<\/strong> \u2014 nu depui (e\u0219ti pl\u0103titor de TVA \u00een regim normal)<\/li>\n<\/ul>\n\n\n\n<p><strong>Exemplul 4 \u2013 Medic stomatolog care achizi\u021bioneaz\u0103 un software din Fran\u021ba<\/strong><\/p>\n\n\n\n<p>E\u0219ti medic cu cabinet individual, activitate scutit\u0103 de TVA, dar cu cod special de TVA. Te abonezi la un software de gestiune cabinet din Fran\u021ba, 100 euro\/lun\u0103.<\/p>\n\n\n\n<p><strong>Ce declara\u021bii depui?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D390<\/strong> \u2014 raportezi achizi\u021bia de servicii<\/li>\n\n\n\n<li><strong>D301<\/strong> \u2014 calculezi \u0219i pl\u0103te\u0219ti TVA: 100 euro \u00d7 cursul BNR \u00d7 21%<\/li>\n<\/ul>\n\n\n\n<p>Faptul c\u0103 activitatea ta medical\u0103 este scutit\u0103 de TVA \u00een Rom\u00e2nia nu te scute\u0219te de TVA-ul pentru serviciile primite din UE. Mecanismul de taxare invers\u0103 se aplic\u0103 indiferent de natura activit\u0103\u021bii tale.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-se-intampla-daca-nu-depui-d-390\"><strong>Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depui D390?<\/strong><\/h3>\n\n\n\n<p>Nedepunerea sau depunerea cu date incorecte a Declara\u021biei 390 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","protected":false},"excerpt":{"rendered":"<p>Dac\u0103 e\u0219ti PFA, II, profesie liberal\u0103 sau SRL 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\u00a0Declara\u021bia 390 \u2013 Declara\u021bie recapitulativ\u0103 privind livr\u0103rile\/achizi\u021biile\/prest\u0103rile intracomunitare. Ce este Declara\u021bia 390? Declara\u021bia 390 (D390) este formularul prin care raportezi la ANAF toate tranzac\u021biile pe care [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":138868,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[484,415],"tags":[],"class_list":["post-141685","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaratii-anaf","category-tva"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141685","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=141685"}],"version-history":[{"count":1,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141685\/revisions"}],"predecessor-version":[{"id":141686,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141685\/revisions\/141686"}],"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=141685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}