{"id":141685,"date":"2026-05-07T09:16:14","date_gmt":"2026-05-07T09:16:14","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141685"},"modified":"2026-09-22T17:00:22","modified_gmt":"2026-09-22T17:00:22","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 \u2014 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<\/h2><nav><ul><li><a href=\"#ce-este-declaratia-390\">Ce este Declara\u021bia 390<\/a><\/li><li><a href=\"#cod-tva-inainte-de-d390\">De ce ai nevoie de cod de TVA \u00eenainte s\u0103 depui<\/a><\/li><li><a href=\"#cine-depune-d390\">Cine depune Declara\u021bia 390<\/a><\/li><li><a href=\"#ce-nu-se-declara-in-d390\">Ce NU se declar\u0103 \u00een D390<\/a><\/li><li><a href=\"#cand-se-depune-d390\">C\u00e2nd se depune Declara\u021bia 390<\/a><\/li><li><a href=\"#cum-se-depune-d390\">Cum se depune Declara\u021bia 390<\/a><\/li><li><a href=\"#ce-se-declara-in-d390\">Ce se declar\u0103 \u0219i cum se completeaz\u0103<\/a><\/li><li><a href=\"#d390-rectificativa\">Cum corectezi o D390 depus\u0103 gre\u0219it<\/a><\/li><li><a href=\"#d390-vs-d301\">D390 \u0219i D301 \u2014 care e diferen\u021ba<\/a><\/li><li><a href=\"#exemple-practice\">Exemple practice<\/a><\/li><li><a href=\"#cum-generezi-d390-din-contapp\">Cum generezi D390 direct din ContApp<\/a><\/li><li><a href=\"#sanctiuni-d390\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depui D390<\/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, \u00ceI, profesie liberal\u0103 sau SRL \u0219i 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 390 \u2014 declara\u021bia recapitulativ\u0103 privind livr\u0103rile, achizi\u021biile \u0219i prest\u0103rile intracomunitare<\/strong>.<\/p>\n\n\n\n<h2 id=\"ce-este-declaratia-390\" class=\"wp-block-heading\">Ce este Declara\u021bia 390<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 390 (D390) este formularul prin care raportezi la ANAF tranzac\u021biile pe care le-ai realizat cu parteneri din alte state membre ale Uniunii Europene: livr\u0103ri de bunuri, achizi\u021bii de bunuri \u0219i prest\u0103ri sau achizi\u021bii de servicii intracomunitare. Temeiul legal este <strong>art. 325 din Codul fiscal<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe scurt: ori de c\u00e2te ori emi\u021bi o factur\u0103 c\u0103tre o firm\u0103 din UE sau prime\u0219ti una de la un furnizor din UE, tranzac\u021bia trebuie raportat\u0103 prin D390.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Datele ajung \u00eentr-un sistem european comun numit <strong>VIES<\/strong> (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, iar fiscul german \u0219tie ce a cump\u0103rat clientul t\u0103u de la tine. De aceea o declara\u021bie lips\u0103 sau o sum\u0103 gre\u0219it\u0103 se vede: nu se potrive\u0219te cu ce a raportat partenerul.<\/p>\n\n\n\n<h2 id=\"cod-tva-inainte-de-d390\" class=\"wp-block-heading\">De ce ai nevoie de cod de TVA \u00eenainte s\u0103 depui<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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, te afli \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 \u00eenregistrat conform <strong>art. 316<\/strong> din Codul fiscal, cu un cod de TVA activ de forma RO + CIF. Mai multe despre regimul normal, \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/pfa-platitor-sau-neplatitor-de-tva\/\">PFA pl\u0103titor sau nepl\u0103titor de TVA<\/a>.<\/li>\n\n\n\n<li><strong>Ai un cod special de TVA<\/strong> \u2014 \u00eenregistrat conform <strong>art. 317<\/strong>, f\u0103r\u0103 s\u0103 fii pl\u0103titor de TVA \u00een regim normal. Este situa\u021bia obi\u0219nuit\u0103 a PFA-urilor \u0219i profesiilor liberale care presteaz\u0103 sau primesc servicii din UE, dar nu au dep\u0103\u0219it plafonul de \u00eenregistrare ca pl\u0103titor.<\/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>Codul special nu te face pl\u0103titor de TVA.<\/strong> Art. 317 \u0219i art. 316 sunt lucruri complet diferite. Cu codul special pl\u0103te\u0219ti TVA doar pentru achizi\u021biile tale externe, iar facturile tale c\u0103tre clien\u021bi r\u0103m\u00e2n f\u0103r\u0103 TVA, exact ca p\u00e2n\u0103 acum.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Cele dou\u0103 \u00eenregistr\u0103ri au \u0219i praguri diferite, iar aici se gre\u0219e\u0219te des:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>La servicii nu exist\u0103 plafon.<\/strong> Obliga\u021bia de a cere codul special apare de la primul euro, \u00eenainte de prima achizi\u021bie sau prestare.<\/li>\n\n\n\n<li><strong>La achizi\u021bii de bunuri exist\u0103 plafonul de 34.000 lei<\/strong> pe an (art. 268 alin. (4) din Codul fiscal). Sub el nu e\u0219ti obligat s\u0103 te \u00eenregistrezi; peste el, da.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 trebuie s\u0103 \u00ee\u021bi ob\u021bii un cod, te \u00eenregistrezi prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\">Declara\u021bia 700<\/a>, depus\u0103 electronic din <a href=\"https:\/\/contapp.ro\/blog\/spatiul-privat-virtual\/\">Spa\u021biul Privat Virtual<\/a>.<\/p>\n\n\n\n<h2 id=\"cine-depune-d390\" class=\"wp-block-heading\">Cine depune Declara\u021bia 390<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">D390 se depune de orice persoan\u0103 \u00eenregistrat\u0103 \u00een scopuri de TVA \u00een Rom\u00e2nia \u2014 \u00een regim normal sau cu cod special \u2014 care a realizat \u00een perioada de raportare cel pu\u021bin una dintre urm\u0103toarele opera\u021biuni:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>livr\u0103ri intracomunitare de bunuri<\/strong> scutite de TVA, c\u0103tre un partener din UE cu cod valid de TVA;<\/li>\n\n\n\n<li><strong>achizi\u021bii intracomunitare de bunuri<\/strong> taxabile, 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;<\/li>\n\n\n\n<li><strong>achizi\u021bii de servicii intracomunitare<\/strong> pentru care datorezi tu TVA \u00een Rom\u00e2nia, prin taxare invers\u0103.<\/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>Verific\u0103 codul partenerului \u00een VIES \u00eenainte de a factura.<\/strong> La livrarea intracomunitar\u0103 de bunuri, scutirea de TVA depinde de codul valid al clientului la data livr\u0103rii. Verificarea se face \u00een baza VIES a Comisiei Europene, iar rezultatul merit\u0103 salvat ca dovad\u0103, cu data verific\u0103rii. Dac\u0103 la control se constat\u0103 c\u0103 partenerul nu avea cod valid, scutirea poate fi refuzat\u0103, iar TVA-ul r\u0103m\u00e2ne \u00een sarcina ta.<\/p>\n<\/div>\n\n\n\n<h2 id=\"ce-nu-se-declara-in-d390\" class=\"wp-block-heading\">Ce NU se declar\u0103 \u00een D390<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Raportarea \u00een plus este la fel de sanc\u021bionabil\u0103 ca omisiunea, iar cele mai multe erori vin din opera\u021biuni care par intracomunitare, dar nu sunt. Nu intr\u0103 \u00een D390:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Opera\u021biunile cu parteneri din afara UE.<\/strong> Un abonament la un furnizor din SUA sau din Regatul Unit nu este opera\u021biune intracomunitar\u0103: datorezi TVA prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\">Declara\u021bia 301<\/a>, dar nu depui D390.<\/li>\n\n\n\n<li><strong>Partenerul din UE care nu are cod valid de TVA.<\/strong> Declara\u021bia recapitulativ\u0103 cere codul partenerului, verificabil \u00een VIES. Dac\u0103 furnizorul este o \u00eentreprindere mic\u0103 ne\u00eenregistrat\u0103, tot datorezi TVA \u00een Rom\u00e2nia \u0219i depui D301 \u2014 dar nu ai ce trece \u00een D390.<\/li>\n\n\n\n<li><strong>Serviciile care nu urmeaz\u0103 regula general\u0103<\/strong> \u2014 cazarea la hotel, serviciile legate de imobile, \u00eenchirierea de mijloace de transport pe termen scurt, mesele la restaurant, accesul la evenimente (art. 278 alin. (4)\u2013(7) din Codul fiscal). Acestea se impoziteaz\u0103 la locul prest\u0103rii, furnizorul \u00ee\u021bi emite factura cu TVA-ul din \u021bara lui \u0219i nu ai nicio obliga\u021bie de raportare \u00een Rom\u00e2nia.<\/li>\n\n\n\n<li><strong>V\u00e2nz\u0103rile c\u0103tre persoane fizice din UE.<\/strong> Acestea sunt v\u00e2nz\u0103ri la distan\u021b\u0103 \u0219i merg pe regimul <a href=\"https:\/\/contapp.ro\/blog\/plata-tva-pentru-vanzari-online\/\">OSS<\/a>, cu Declara\u021bia 398, nu pe D390.<\/li>\n\n\n\n<li><strong>Importurile \u0219i exporturile.<\/strong> La import TVA-ul se pl\u0103te\u0219te \u00een vam\u0103, iar exportul este scutit \u2014 niciuna dintre ele nu este opera\u021biune intracomunitar\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru cazurile complete, pe fiecare tip de opera\u021biune, vezi ghidurile despre <a href=\"https:\/\/contapp.ro\/blog\/tva-servicii-ue-non-ue-neplatitori\/\">TVA la achizi\u021bii de servicii din UE \u0219i din afara UE<\/a> \u0219i <a href=\"https:\/\/contapp.ro\/blog\/tva-vanzari-ue-non-ue-neplatitori\/\">TVA la v\u00e2nzarea de bunuri \u0219i servicii \u00een UE \u0219i \u00een afara UE<\/a>.<\/p>\n\n\n\n<h2 id=\"cand-se-depune-d390\" class=\"wp-block-heading\">C\u00e2nd se depune Declara\u021bia 390<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 390 se depune <strong>lunar, p\u00e2n\u0103 pe 25 inclusiv a lunii urm\u0103toare<\/strong> celei \u00een care a avut loc opera\u021biunea. Dac\u0103 25 cade \u00eentr-o zi nelucr\u0103toare, 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 opera\u021biuni intracomunitare. Dac\u0103 \u00eentr-o lun\u0103 nu ai avut nicio astfel de tranzac\u021bie, nu depui nimic \u2014 <strong>D390 nu se depune pe zero<\/strong>.<\/p>\n<\/div>\n\n\n\n<h2 id=\"cum-se-depune-d390\" class=\"wp-block-heading\">Cum se depune Declara\u021bia 390<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 390 se depune electronic, prin una dintre metode:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>prin <a href=\"https:\/\/contapp.ro\/blog\/spatiul-privat-virtual\/\">Spa\u021biul Privat Virtual<\/a>, de pe site-ul ANAF;<\/li>\n\n\n\n<li>prin programul de asisten\u021b\u0103 pus la dispozi\u021bie gratuit de ANAF, desc\u0103rcabil de pe anaf.ro la Servicii online, apoi transmis electronic.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"ce-se-declara-in-d390\" class=\"wp-block-heading\">Ce se declar\u0103 \u0219i cum se completeaz\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Formularul cuprinde \u0219ase sec\u021biuni, \u00een func\u021bie de tipul opera\u021biunii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sec\u021biunea 1 \u2014 livr\u0103ri intracomunitare de bunuri (L).<\/strong> Ai v\u00e2ndut bunuri unui partener din UE cu cod valid de TVA. Factura se emite f\u0103r\u0103 TVA, scutit\u0103 cu drept de deducere, iar clientul aplic\u0103 TVA \u00een \u021bara lui.<\/li>\n\n\n\n<li><strong>Sec\u021biunea 2 \u2014 livr\u0103ri \u00een cadrul unei opera\u021biuni triunghiulare (T).<\/strong> E\u0219ti intermediar \u00eentre trei firme din trei \u021b\u0103ri UE diferite: cumperi dintr-un stat membru \u0219i vinzi direct \u00eentr-altul, f\u0103r\u0103 ca bunurile s\u0103 treac\u0103 fizic prin Rom\u00e2nia.<\/li>\n\n\n\n<li><strong>Sec\u021biunea 3 \u2014 achizi\u021bii intracomunitare de bunuri (A).<\/strong> Ai cump\u0103rat bunuri de la un furnizor din UE. Se raporteaz\u0103 valoarea f\u0103r\u0103 TVA.<\/li>\n\n\n\n<li><strong>Sec\u021biunea 4 \u2014 prest\u0103ri de servicii intracomunitare (P).<\/strong> Ai prestat servicii \u2014 IT, consultan\u021b\u0103, design, publicitate \u2014 pentru o firm\u0103 din alt stat membru, care aplic\u0103 taxare invers\u0103 la ea \u00een \u021bar\u0103.<\/li>\n\n\n\n<li><strong>Sec\u021biunea 5 \u2014 achizi\u021bii de servicii intracomunitare (S).<\/strong> Ai primit servicii de la un prestator din UE \u0219i datorezi tu TVA \u00een Rom\u00e2nia, prin taxare invers\u0103.<\/li>\n\n\n\n<li><strong>Sec\u021biunea 6 \u2014 livr\u0103ri \u00een regim special pentru agricultori (R).<\/strong> Se completeaz\u0103 exclusiv de agricultorii \u00eenregistra\u021bi \u00een regimul special prev\u0103zut la art. 315\u00b9 din Codul fiscal.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"codificari-l-t-a-p-s-r\" class=\"wp-block-heading\">Literele L, T, A, P, S \u0219i R<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen formular, pe care \u00eel g\u0103se\u0219ti pe <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/390.html\" target=\"_blank\" rel=\"noopener\">pagina ANAF a Declara\u021biei 390<\/a>, fiecare tranzac\u021bie se \u00eencadreaz\u0103 \u00eentr-un tip de opera\u021biune, marcat cu o liter\u0103:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Liter\u0103<\/th><th>Ce \u00eenseamn\u0103<\/th><th>C\u00e2nd o folose\u0219ti<\/th><\/tr><\/thead><tbody><tr><td>L<\/td><td>Livrare intracomunitar\u0103 de bunuri<\/td><td>Ai v\u00e2ndut bunuri 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 \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 bunuri de la un furnizor din UE<\/td><\/tr><tr><td>P<\/td><td>Prestare intracomunitar\u0103 de servicii<\/td><td>Ai prestat servicii pentru o firm\u0103 din alt stat membru<\/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 membru<\/td><\/tr><tr><td>R<\/td><td>Livrare de bunuri \u00een regimul special pentru agricultori<\/td><td>Doar agricultorii care aplic\u0103 regimul special de la art. 315\u00b9<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Cel mai des vei \u00eent\u00e2lni <strong>L, A, P \u0219i S<\/strong>. Codul T apare rar, \u00een lan\u021buri de aprovizionare \u00eentre trei state membre. Codul R este exclusiv pentru agricultorii \u00een regim special \u2014 dac\u0103 nu e\u0219ti \u00een aceast\u0103 situa\u021bie, nu \u00eel vei folosi niciodat\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe l\u00e2ng\u0103 liter\u0103, pentru fiecare opera\u021biune completezi codul de TVA al partenerului, \u021bara acestuia \u0219i valoarea \u00een lei. Instruc\u021biunile oficiale de completare sunt tot pe pagina ANAF a formularului.<\/p>\n\n\n\n<h3 id=\"curs-valutar-d390\" class=\"wp-block-heading\">Ce curs valutar folose\u0219ti<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Facturile vin de regul\u0103 \u00een euro, dar declara\u021bia se completeaz\u0103 \u00een lei. Se folose\u0219te <strong>ultimul curs BNR valabil la data la care taxa devine exigibil\u0103<\/strong>, adic\u0103 de regul\u0103 data facturii, nu data pl\u0103\u021bii (art. 290 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>Aceea\u0219i sum\u0103 trebuie s\u0103 apar\u0103 \u00een ambele declara\u021bii.<\/strong> Dac\u0103 pentru aceea\u0219i factur\u0103 folose\u0219ti un curs \u00een D390 \u0219i altul \u00een D301, cele dou\u0103 declara\u021bii nu se mai coreleaz\u0103 la ANAF. Alege o metod\u0103 \u0219i p\u0103streaz-o.<\/p>\n<\/div>\n\n\n\n<h2 id=\"d390-rectificativa\" class=\"wp-block-heading\">Cum corectezi o D390 depus\u0103 gre\u0219it<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai omis o factur\u0103, ai trecut un cod de TVA gre\u0219it sau ai \u00eencadrat opera\u021biunea la litera nepotrivit\u0103, corec\u021bia se face prin depunerea unei <strong>declara\u021bii rectificative<\/strong> pentru perioada \u00een care s-a produs eroarea. Nu se depune o declara\u021bie suplimentar\u0103 doar cu diferen\u021ba: se redepune perioada, cu datele corecte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Procedura exact\u0103 de completare, inclusiv pentru rectificare, este descris\u0103 \u00een instruc\u021biunile oficiale de pe <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/390.html\" target=\"_blank\" rel=\"noopener\">pagina ANAF a formularului 390<\/a>.<\/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:#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>Depunerea din proprie ini\u021biativ\u0103 conteaz\u0103.<\/strong> Dac\u0103 descoperi singur o eroare sau o declara\u021bie restant\u0103, depune-o \u00eenainte de a primi o notificare de la ANAF. Sanc\u021biunile sunt mult mai bl\u00e2nde dec\u00e2t cele constatate la un control.<\/p>\n<\/div>\n\n\n\n<h2 id=\"d390-vs-d301\" class=\"wp-block-heading\">D390 \u0219i D301 \u2014 care e diferen\u021ba<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sunt dou\u0103 formulare diferite, care merg adesea \u00eempreun\u0103:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><\/th><th><strong>D390<\/strong><\/th><th><strong>D301<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Ce face<\/strong><\/td><td>Raporteaz\u0103 opera\u021biunile 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>Oricine are opera\u021biuni intracomunitare, cu cod normal sau special<\/td><td>Cei care datoreaz\u0103 TVA f\u0103r\u0103 a fi pl\u0103titori \u00een regim normal<\/td><\/tr><tr><td><strong>C\u00e2nd<\/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><tr><td><strong>Opera\u021biuni non-UE<\/strong><\/td><td>Nu se declar\u0103<\/td><td>Se declar\u0103<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Concret:<\/strong> dac\u0103 e\u0219ti PFA nepl\u0103titor de TVA \u0219i cumperi un abonament software din Germania, depui at\u00e2t D390, ca s\u0103 raportezi opera\u021biunea, c\u00e2t \u0219i <a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\">D301<\/a>, ca s\u0103 pl\u0103te\u0219ti TVA-ul \u00een Rom\u00e2nia. Dac\u0103 e\u0219ti pl\u0103titor de TVA \u00een regim normal \u0219i faci aceea\u0219i achizi\u021bie, depui D390 \u0219i \u00eenregistrezi TVA-ul \u00een Decontul D300 \u2014 nu depui D301.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 furnizorul este din afara UE, situa\u021bia se inverseaz\u0103: depui D301, dar nu depui D390.<\/p>\n\n\n\n<h2 id=\"exemple-practice\" class=\"wp-block-heading\">Exemple practice<\/h2>\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:#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>Exemplul 1 \u2014 PFA care presteaz\u0103 servicii IT c\u0103tre o firm\u0103 din Olanda.<\/strong> E\u0219ti programator, nepl\u0103titor de TVA, dar cu cod special ob\u021binut prin Declara\u021bia 700. Prestezi lunar servicii de dezvoltare software pentru o firm\u0103 olandez\u0103 cu cod valid de TVA.<br><strong>Ce depui:<\/strong> D390 cu simbolul \u201eP\u201d, p\u00e2n\u0103 pe 25 ale lunii urm\u0103toare. D301 nu depui \u2014 el este pentru servicii primite, nu prestate. Firma din Olanda aplic\u0103 taxare invers\u0103 \u0219i pl\u0103te\u0219te TVA acolo.<\/p>\n<\/div>\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:#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>Exemplul 2 \u2014 PFA care pl\u0103te\u0219te un abonament dintr-o platform\u0103 din Irlanda.<\/strong> E\u0219ti designer, nepl\u0103titor de TVA, cu cod special. Pl\u0103te\u0219ti 60 EUR pe lun\u0103 pentru un abonament de design.<br><strong>Ce depui:<\/strong> D390 cu simbolul \u201eS\u201d \u0219i D301. La un curs BNR de 5,07 lei\/EUR, baza este 304 lei, iar TVA-ul datorat = 304 \u00d7 21% = <strong>64 lei<\/strong>. Ambele declara\u021bii \u0219i plata, p\u00e2n\u0103 pe 25 ale lunii urm\u0103toare celei \u00een care ai primit factura.<\/p>\n<\/div>\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:#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>Exemplul 3 \u2014 SRL pl\u0103titor de TVA care vinde bunuri \u00een Germania.<\/strong> Vinzi lunar produse unei firme germane cu cod valid de TVA, verificat \u00een VIES. Emi\u021bi factura f\u0103r\u0103 TVA, scutit\u0103 cu drept de deducere.<br><strong>Ce depui:<\/strong> D390 cu simbolul \u201eL\u201d \u0219i Decontul D300, unde \u00eenregistrezi livrarea ca scutit\u0103 cu drept de deducere. D301 nu depui, fiind pl\u0103titor \u00een regim normal.<\/p>\n<\/div>\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:#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>Exemplul 4 \u2014 medic stomatolog care cump\u0103r\u0103 un software din Fran\u021ba.<\/strong> Ai cabinet individual, cu activitate scutit\u0103 de TVA, dar cu cod special. Te abonezi la un software de gestiune, 100 EUR pe lun\u0103.<br><strong>Ce depui:<\/strong> D390 cu simbolul \u201eS\u201d \u0219i D301. La un curs de 5,07 lei\/EUR, baza este 507 lei, iar TVA-ul = 507 \u00d7 21% = <strong>106 lei<\/strong>. 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: taxarea invers\u0103 se aplic\u0103 indiferent de natura activit\u0103\u021bii.<\/p>\n<\/div>\n\n\n\n<h2 id=\"cum-generezi-d390-din-contapp\" class=\"wp-block-heading\">Cum generezi D390 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>\u00eenregistrezi factura extern\u0103 \u00een jurnal, aleg\u00e2nd tipul de opera\u021biune \u2014 livrare sau achizi\u021bie, de bunuri sau de servicii;<\/li>\n\n\n\n<li>ContApp \u00eencadreaz\u0103 automat opera\u021biunea pe litera corect\u0103 \u0219i aplic\u0103 cursul BNR de la data facturii, acela\u0219i \u00een D390 \u0219i \u00een D301;<\/li>\n\n\n\n<li>\u00een sec\u021biunea <strong>Declara\u021bii ANAF<\/strong> generezi D390 din jurnalele tale \u0219i prime\u0219ti PDF-ul \u0219i XML-ul, gata de depus \u00een SPV;<\/li>\n\n\n\n<li>\u00eenainte de depunere, verifici 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 D390 automat<\/a><\/div>\n<\/div>\n\n\n\n<h2 id=\"sanctiuni-d390\" class=\"wp-block-heading\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depui D390<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sanc\u021biunile sunt prev\u0103zute la <strong>art. 337 din Codul de procedur\u0103 fiscal\u0103<\/strong> \u0219i difer\u0103 \u00een func\u021bie de fapt\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>nedepunerea<\/strong> declara\u021biei recapitulative \u2014 amend\u0103 de la <strong>1.000 la 5.000 lei<\/strong>;<\/li>\n\n\n\n<li><strong>depunerea incorect\u0103 sau incomplet\u0103<\/strong> \u2014 amend\u0103 de la <strong>500 la 1.500 lei<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dincolo de amend\u0103, o D390 lips\u0103 sau gre\u0219it\u0103 se vede \u00een VIES: datele tale nu se potrivesc cu ce a raportat partenerul din cel\u0103lalt stat membru, iar nepotrivirea poate declan\u0219a o solicitare de clarific\u0103ri. Dac\u0103 descoperi o declara\u021bie restant\u0103, depune-o din proprie ini\u021biativ\u0103, \u00eenainte de o notificare ANAF.<\/p>\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>Trebuie s\u0103 depun D390 dac\u0103 nu am avut nicio tranzac\u021bie luna asta?<\/strong><br>Nu. D390 se depune doar pentru lunile \u00een care ai avut efectiv opera\u021biuni intracomunitare. Nu se depune pe zero.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Furnizorul meu din UE nu are cod de TVA. Depun D390?<\/strong><br>Nu. Declara\u021bia recapitulativ\u0103 cere codul valid de TVA al partenerului, verificabil \u00een VIES. Dac\u0103 furnizorul este o \u00eentreprindere mic\u0103 ne\u00eenregistrat\u0103, tot datorezi TVA \u00een Rom\u00e2nia \u0219i depui D301, dar nu depui D390.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cump\u0103r un software dintr-o firm\u0103 din SUA. Intr\u0103 \u00een D390?<\/strong><br>Nu. Opera\u021biunile cu parteneri din afara UE nu sunt intracomunitare. Datorezi TVA de 21% \u0219i \u00eel declari prin D301, \u00eentocmit\u0103 pe CUI, dar nu depui D390. Aten\u021bie \u0219i la furnizorii non-UE care afi\u0219eaz\u0103 un cod de TVA dintr-un stat membru: conteaz\u0103 unde este stabilit furnizorul, nu ce cod are pe factur\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Am uitat s\u0103 declar o factur\u0103. Cum corectez D390?<\/strong><br>Prin depunerea unei declara\u021bii rectificative pentru perioada \u00een care s-a produs eroarea, cu datele corecte pentru toat\u0103 luna, nu doar cu diferen\u021ba. Depunerea din proprie ini\u021biativ\u0103, \u00eenaintea unei notific\u0103ri ANAF, atrage sanc\u021biuni mai bl\u00e2nde.<\/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 D301?<\/strong><br>Ultimul curs BNR valabil la data exigibilit\u0103\u021bii taxei, de regul\u0103 data facturii. Trebuie s\u0103 fie acela\u0219i \u00een ambele declara\u021bii pentru c\u0103 ANAF le coreleaz\u0103: aceea\u0219i factur\u0103 raportat\u0103 cu dou\u0103 sume diferite \u00een lei genereaz\u0103 o neconcordan\u021b\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 \u00eemi iau cod special de TVA, devin pl\u0103titor de TVA?<\/strong><br>Nu. Codul special de la art. 317 se folose\u0219te exclusiv pentru opera\u021biunile cu str\u0103in\u0103tatea. Facturile tale c\u0103tre clien\u021bi r\u0103m\u00e2n f\u0103r\u0103 TVA, exact ca \u00eenainte. \u00cenregistrarea normal\u0103, cea de la art. 316, este altceva.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce amend\u0103 risc dac\u0103 nu depun sau dac\u0103 declar gre\u0219it?<\/strong><br>Nedepunerea se sanc\u021bioneaz\u0103 cu amend\u0103 de la 1.000 la 5.000 lei, iar depunerea incorect\u0103 sau incomplet\u0103 cu amend\u0103 de la 500 la 1.500 lei, conform art. 337 din Codul de procedur\u0103 fiscal\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru imaginea complet\u0103 a opera\u021biunilor cu parteneri din UE, vezi ghidul despre <a href=\"https:\/\/contapp.ro\/blog\/operatiuni-intracomunitare-pfa-ii-si-profesii-liberale\/\">opera\u021biuni intracomunitare la PFA \u0219i profesii liberale<\/a>, iar pentru regimul aplicabil fiec\u0103rei facturi, articolele despre <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<\/a> \u0219i <a href=\"https:\/\/contapp.ro\/blog\/ce-regim-de-tva-aplici-cand-vinzi-in-romania-in-ue-sau-in-afara-ue\/\">c\u00e2nd vinzi<\/a>.<\/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 390: cine o depune, termenul de 25, literele L, T, A, P, S \u0219i R, ce NU se declar\u0103, cum se corecteaz\u0103 \u0219i amenzile pentru nedepunere.<\/p>\n","protected":false},"author":10,"featured_media":142192,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[484,415],"tags":[375,488,377,561],"class_list":["post-141685","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaratii-anaf","category-tva","tag-cod-special-de-tva","tag-declaratia-390","tag-operatiuni-intracomunitare-pfa","tag-vies"],"_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":5,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141685\/revisions"}],"predecessor-version":[{"id":142917,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141685\/revisions\/142917"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142192"}],"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}]}}