{"id":141694,"date":"2026-05-11T12:08:12","date_gmt":"2026-05-11T12:08:12","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141694"},"modified":"2026-05-11T12:08:14","modified_gmt":"2026-05-11T12:08:14","slug":"declaratia-vamala-de-import-dvi","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/declaratia-vamala-de-import-dvi\/","title":{"rendered":"Declara\u021bia Vamal\u0103 de Import (DVI)"},"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-vamala-de-import-dvi\">Ce este Declara\u021bia Vamal\u0103 de Import (DVI)?<\/a><\/li><li><a href=\"#ce-inseamna-import-de-bunuri\">Ce \u00eenseamn\u0103 \u201eimport de bunuri&#8221;?<\/a><\/li><li><a href=\"#cine-este-importatorul-\u0219i-cine-completeaza-dvi\">Cine este importatorul \u0219i cine completeaz\u0103 DVI?<\/a><\/li><li><a href=\"#unde-\u0219i-cum-se-depune-dvi\">Unde \u0219i cum se depune DVI?<\/a><\/li><li><a href=\"#cum-se-calculeaza-tva-la-import\">Cum se calculeaz\u0103 TVA la import?<\/a><\/li><li><a href=\"#la-ce-curs-valutar-se-calculeaza-taxele-vamale-in-dvi\">La ce curs valutar se calculeaz\u0103 taxele vamale \u00een DVI?<\/a><\/li><li><a href=\"#ce-cota-de-tva-se-aplica\">Ce cot\u0103 de TVA se aplic\u0103?<\/a><\/li><li><a href=\"#cum-se-plate\u0219te-tva-la-import\">Cum se pl\u0103te\u0219te TVA la import?<\/a><\/li><li><a href=\"#scutiri-de-tva-la-import-cand-nu-plate\u0219ti-tva\">Scutiri de TVA la import \u2014 c\u00e2nd nu pl\u0103te\u0219ti TVA?<\/a><\/li><li><a href=\"#exemple-practice\">Exemple practice<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p>Comanzi marf\u0103 din China, cumperi echipamente din Turcia sau importi produse din SUA? Atunci ai \u00eent\u00e2lnit, sau vei \u00eent\u00e2lni cu siguran\u021b\u0103, un document esen\u021bial: Declara\u021bia Vamal\u0103 de Import, cunoscut \u00een practic\u0103 sub prescurtarea DVI.<\/p>\n\n\n\n<p>Spre deosebire de declara\u021biile fiscale depuse la ANAF \u2014 precum D390 sau D398 \u2014 DVI nu este un formular pe care \u00eel completezi tu \u00een SPV. Este documentul oficial prin care m\u0103rfurile tale intr\u0103 legal pe teritoriul Uniunii Europene, iar f\u0103r\u0103 el, bunurile nu pleac\u0103 din vam\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-este-declara\u021bia-vamala-de-import-dvi\">Ce este Declara\u021bia Vamal\u0103 de Import (DVI)?<\/h3>\n\n\n\n<p>DVI este documentul oficial prin care o persoan\u0103 fizic\u0103 sau juridic\u0103 declar\u0103 bunurile importate din afara Uniunii Europene \u00een fa\u021ba autorit\u0103\u021bii vamale rom\u00e2ne, \u00een vederea plas\u0103rii acestora \u00een liber\u0103 circula\u021bie pe teritoriul UE.<\/p>\n\n\n\n<p>Pe scurt: orice marf\u0103 care vine dintr-o \u021bar\u0103 non-UE \u2014 China, Turcia, SUA, UK, Elve\u021bia, Serbia \u0219i altele \u2014 trebuie declarat\u0103 vamal printr-un DVI \u00eenainte s\u0103 poat\u0103 fi folosit\u0103, v\u00e2ndut\u0103 sau prelucrat\u0103 \u00een Rom\u00e2nia.<\/p>\n\n\n\n<p>DVI-ul st\u0103 la baza calculului a dou\u0103 categorii de taxe:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxele vamale \u2014 calculate \u00een func\u021bie de natura bunurilor \u0219i codul vamal al acestora;<\/li>\n\n\n\n<li>TVA la import \u2014 aplicat la valoarea \u00een vam\u0103 a bunurilor.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-inseamna-import-de-bunuri\">Ce \u00eenseamn\u0103 \u201eimport de bunuri&#8221;?<\/h3>\n\n\n\n<p>\u00cenainte s\u0103 mergem mai departe, e util s\u0103 clarific\u0103m ce \u00eenseamn\u0103 exact import \u00een sensul legisla\u021biei fiscale:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Intrarea pe teritoriul UE a bunurilor care nu se afl\u0103 \u00een liber\u0103 circula\u021bie \u2014 adic\u0103 bunuri care provin din \u021b\u0103ri ter\u021be (non-UE) \u0219i pentru care nu s-au achitat \u00eenc\u0103 taxele vamale;<\/li>\n\n\n\n<li>Intrarea \u00een UE a bunurilor aflate \u00een liber\u0103 circula\u021bie, dar provenite dintr-un teritoriu ter\u021b \u2014 adic\u0103 un teritoriu care, de\u0219i apar\u021bine geografic unui stat membru UE, este exclus din punct de vedere fiscal (de exemplu, Insulele Canare sau Ceuta).<\/li>\n<\/ul>\n\n\n\n<div id=\"conta-3934122960\" 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-este-importatorul-\u0219i-cine-completeaza-dvi\">Cine este importatorul \u0219i cine completeaz\u0103 DVI?<\/h3>\n\n\n\n<p>Importatorul este persoana pe numele c\u0103reia sunt declarate bunurile \u00een momentul \u00een care TVA la import devine exigibil\u0103. Importatorul este cel care r\u0103spunde de plata taxelor vamale \u0219i a TVA-ului.<\/p>\n\n\n\n<p>DVI nu se completeaz\u0103, de regul\u0103, direct de importator, ci de un comisionar vamal autorizat \u2014 o persoan\u0103 sau firm\u0103 specializat\u0103 care cunoa\u0219te procedurile vamale, codurile tarifare \u0219i formalit\u0103\u021bile necesare. Comisionarul ac\u021bioneaz\u0103 \u00een numele t\u0103u \u0219i te reprezint\u0103 \u00een fa\u021ba autorit\u0103\u021bii vamale. <\/p>\n\n\n\n<p>Dac\u0103 faci importuri ocazionale sau de valoare mic\u0103, aproape sigur transportatorul (DHL, FedEx, UPS, DB Schenker etc.) se va ocupa de v\u0103muire \u00een numele t\u0103u \u0219i \u00ee\u021bi va refactura taxele vamale \u0219i TVA-ul aferent.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"unde-\u0219i-cum-se-depune-dvi\">Unde \u0219i cum se depune DVI?<\/h3>\n\n\n\n<p>DVI se depune electronic, prin sistemul eCustoms al Autorit\u0103\u021bii Vamale Rom\u00e2ne (AVR), la biroul vamal competent \u00een func\u021bie de locul \u00een care se afl\u0103 m\u0103rfurile la momentul importului.<\/p>\n\n\n\n<p>Documentele justificative care \u00eenso\u021besc DVI-ul sunt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Factura extern\u0103 (factura comercial\u0103 de la furnizorul din \u021bara ter\u021b\u0103)<\/li>\n\n\n\n<li>Documentul de transport (CMR, conosament, AWB \u2014 \u00een func\u021bie de modalitatea de transport)<\/li>\n\n\n\n<li>Certificatul de origine al bunurilor (dac\u0103 este cazul)<\/li>\n\n\n\n<li>Certificatul fitosanitar, veterinar sau alte avize (pentru anumite categorii de bunuri)<\/li>\n\n\n\n<li>Dovada pl\u0103\u021bii taxelor (sau certificatul de am\u00e2nare la plat\u0103 TVA, dup\u0103 caz)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cum-se-calculeaza-tva-la-import\">Cum se calculeaz\u0103 TVA la import?<\/h3>\n\n\n\n<p>TVA la import se calculeaz\u0103 prin aplicarea cotei de TVA la valoarea \u00een vam\u0103 a bunurilor.<\/p>\n\n\n\n<p>Valoarea \u00een vam\u0103 nu este pur \u0219i simplu pre\u021bul de pe factur\u0103. Ea cuprinde:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pre\u021bul de achizi\u021bie al bunurilor<\/li>\n\n\n\n<li>Taxele vamale \u0219i alte taxe datorate \u00een afara Rom\u00e2niei sau ca urmare a importului<\/li>\n\n\n\n<li>Cheltuielile accesorii \u2014 comisioane, cheltuieli de ambalare, transport \u0219i asigurare p\u00e2n\u0103 la primul loc de destina\u021bie din Rom\u00e2nia (\u00een m\u0103sura \u00een care nu sunt deja incluse \u00een pre\u021bul de achizi\u021bie)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-ce-curs-valutar-se-calculeaza-taxele-vamale-in-dvi\">La ce curs valutar se calculeaz\u0103 taxele vamale \u00een DVI?<\/h3>\n\n\n\n<p>\u00cen DVI, taxele vamale se calculeaz\u0103 la cursul valutar vamal publicat de Autoritatea Vamal\u0103 Rom\u00e2n\u0103, nu la cursul de pe factur\u0103. A\u0219adar, c\u00e2nd transformi valoarea \u00een lei pentru calculul drepturilor de import, folose\u0219ti cursul stabilit oficial pentru perioada respectiv\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-cota-de-tva-se-aplica\">Ce cot\u0103 de TVA se aplic\u0103?<\/h3>\n\n\n\n<p>Cota de TVA aplicabil\u0103 la import este aceea\u0219i cot\u0103 care s-ar aplica livr\u0103rii aceluia\u0219i bun pe teritoriul Rom\u00e2niei. Deci:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>21% \u2014 cota standard, pentru majoritatea bunurilor<\/li>\n\n\n\n<li>11% \u2014 cota redusa, pentru anumite categorii (alimente, medicamente, c\u0103r\u021bi, cazare etc.)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cum-se-plate\u0219te-tva-la-import\">Cum se pl\u0103te\u0219te TVA la import?<\/h3>\n\n\n\n<p>La import, ai dou\u0103 variante de tratament pentru TVA.<\/p>\n\n\n\n<p><strong>1. Pl\u0103te\u0219ti efectiv TVA \u00een vam\u0103<\/strong><\/p>\n\n\n\n<p>Aceasta este regula general\u0103. Dac\u0103 nu ai o facilitate special\u0103, TVA se achit\u0103 la organul vamal, odat\u0103 cu importul. Dup\u0103 aceea, dac\u0103 ai drept de deducere, o eviden\u021biezi \u00een decontul de TVA ca tax\u0103 deductibil\u0103, pe baza documentelor de import.<\/p>\n\n\n\n<p><strong>2. Nu pl\u0103te\u0219ti TVA \u00een vam\u0103, dac\u0103 ai certificat de am\u00e2nare<\/strong><\/p>\n\n\n\n<p>Dac\u0103 e\u0219ti \u00eenregistrat \u00een scopuri de TVA \u0219i ai ob\u021binut certificatul de am\u00e2nare de la plata \u00een vam\u0103 a TVA, nu mai pl\u0103te\u0219ti efectiv TVA la vam\u0103. \u00cen schimb, o declari \u00een decontul de TVA at\u00e2t ca TVA colectat\u0103, c\u00e2t \u0219i ca TVA deductibil\u0103. Practic, taxa nu se anuleaz\u0103, ci se mut\u0103 din vam\u0103 \u00een decontul de TVA.<\/p>\n\n\n\n<p>Certificatul de am\u00e2nare nu te scute\u0219te de TVA la import. TVA r\u0103m\u00e2ne datorat\u0103, dar nu o mai pl\u0103te\u0219ti efectiv \u00een vam\u0103. \u00cen loc s\u0103 achi\u021bi suma la momentul importului, o eviden\u021biezi direct \u00een decontul de TVA, at\u00e2t ca TVA colectat\u0103, c\u00e2t \u0219i ca TVA deductibil\u0103, dac\u0103 ai drept de deducere.<\/p>\n\n\n\n<p><strong>Cum ob\u021bii certificatul<\/strong>: Cererea se depune electronic prin sistemul DVN (Sistemul de decizii vamale na\u021bionale), disponibil pe site-ul Autorit\u0103\u021bii Vamale Rom\u00e2ne (customs.ro), sec\u021biunea <a href=\"https:\/\/www.customs.ro\/e-customs\/dvn\" target=\"_blank\" rel=\"noopener\">E-customs > DVN<\/a>. Autoritatea Vamal\u0103 solu\u021bioneaz\u0103 cererea \u00een termen de 30 de zile de la depunerea documenta\u021biei complete.<\/p>\n\n\n\n<p>Documente necesare pentru ob\u021binerea certificatului:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Copie dup\u0103 documentul care atest\u0103 \u00eenregistrarea \u00een scopuri de TVA (conform art. 316 Cod Fiscal)<\/li>\n\n\n\n<li>Certificat de atestare fiscal\u0103, \u00een original<\/li>\n\n\n\n<li>Declara\u021bie pe propria r\u0103spundere c\u0103 \u00een ultimele 6 luni au fost realizate importuri din state ter\u021be<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"scutiri-de-tva-la-import-cand-nu-plate\u0219ti-tva\">Scutiri de TVA la import \u2014 c\u00e2nd nu pl\u0103te\u0219ti TVA?<\/h3>\n\n\n\n<p>Nu toate importurile sunt taxate cu TVA. Sunt scutite de TVA la import, printre altele:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bunuri a c\u0103ror livrare \u00een Rom\u00e2nia este scutit\u0103 de TVA \u00een orice situa\u021bie (de exemplu, anumite echipamente medicale)<\/li>\n\n\n\n<li>Importuri efectuate de organisme interna\u021bionale recunoscute de autorit\u0103\u021bile rom\u00e2ne<\/li>\n\n\n\n<li>Importuri efectuate de for\u021bele armate NATO, pentru uzul propriu<\/li>\n\n\n\n<li>Reimportul de bunuri exportate anterior din Rom\u00e2nia, aflate \u00een aceea\u0219i stare \u0219i care beneficiaz\u0103 de scutire de taxe vamale<\/li>\n\n\n\n<li>Importul de aur efectuat de Banca Na\u021bional\u0103 a Rom\u00e2niei<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"exemple-practice\">Exemple practice<\/h3>\n\n\n\n<p><strong>Exemplul 1 \u2014 SRL care import\u0103 marf\u0103 din China prin curier<\/strong><\/p>\n\n\n\n<p>E\u0219ti administrator de SRL, pl\u0103titor de TVA \u00een regim normal, f\u0103r\u0103 certificat de am\u00e2nare. Comanzi produse din China \u00een valoare de 2.000 euro. Transportatorul (DHL) se ocup\u0103 de v\u0103muire \u0219i \u00ee\u021bi refactureaz\u0103 taxele.<\/p>\n\n\n\n<p>Ce se \u00eent\u00e2mpl\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>DHL depune DVI \u00een sistemul eCustoms<\/li>\n\n\n\n<li>Se calculeaz\u0103 valoarea \u00een vam\u0103: 2.000 euro + taxe vamale + transport p\u00e2n\u0103 \u00een Rom\u00e2nia<\/li>\n\n\n\n<li>Se aplic\u0103 TVA 21% la valoarea \u00een vam\u0103<\/li>\n\n\n\n<li>DHL pl\u0103te\u0219te TVA \u00een vam\u0103 \u0219i \u021bi-l refactureaz\u0103<\/li>\n\n\n\n<li>Tu prime\u0219ti DVI-ul \u0219i factura de la DHL<\/li>\n<\/ul>\n\n\n\n<p>Ce faci tu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00cenregistrezi marfa \u00een contabilitate la valoarea \u00een vam\u0103 (inclusiv taxele vamale)<\/li>\n\n\n\n<li>Deduci TVA-ul din DVI \u00een Decontul D300, \u00een luna \u00een care ai efectuat plata<\/li>\n<\/ul>\n\n\n\n<p><strong>Exemplul 2 \u2014 SRL cu certificate de am\u00e2nare, importuri recurente din Turcia<\/strong><\/p>\n\n\n\n<p>E\u0219ti administratorul unui SRL, pl\u0103titor de TVA \u00een regim normal, cu certificat de am\u00e2nare la plata TVA \u00een vam\u0103 ob\u021binut prin sistemul DVN. Importi lunar materii prime din Turcia.<\/p>\n\n\n\n<p>Ce se \u00eent\u00e2mpl\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Comisionarul vamal depune DVI<\/li>\n\n\n\n<li>Autoritatea vamal\u0103 acord\u0103 liberul de vam\u0103 f\u0103r\u0103 plata efectiv\u0103 a TVA, pe baza certificatului de am\u00e2nare<\/li>\n\n\n\n<li>TVA-ul calculat apare \u00een DVI ca sum\u0103 datorat\u0103, dar neachitat\u0103 \u00een vam\u0103<\/li>\n<\/ul>\n\n\n\n<p>Ce faci tu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00cenregistrezi TVA-ul at\u00e2t ca tax\u0103 colectat\u0103, c\u00e2t \u0219i ca tax\u0103 deductibil\u0103 (in D300) \u2014 suma se anuleaz\u0103, f\u0103r\u0103 impact asupra numerarului<\/li>\n\n\n\n<li>Taxele vamale se \u00eenregistreaz\u0103 \u00een costul m\u0103rfurilor<\/li>\n<\/ul>\n\n\n\n<p><strong>Exemplul 3 \u2014 PFA care import\u0103 echipament din UK<\/strong><\/p>\n\n\n\n<p>E\u0219ti PFA neplatitor de TVA. Cumperi un echipament foto din UK \u00een valoare de 800 lire sterline.<\/p>\n\n\n\n<p>Ce se \u00eent\u00e2mpl\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Transportatorul depune DVI<\/li>\n\n\n\n<li>Se calculeaz\u0103 valoarea \u00een vam\u0103 \u00een lei, la cursul vamal<\/li>\n\n\n\n<li>Se aplic\u0103 taxele vamale (dac\u0103 sunt aplicabile) \u0219i TVA 21%<\/li>\n\n\n\n<li>TVA-ul se pl\u0103te\u0219te efectiv \u00een vam\u0103 \u2014 pentru tine, ca neplatitor de TVA, acesta este un cost definitiv \u2014 nu \u00eel po\u021bi deduce<\/li>\n<\/ul>\n\n\n\n<p>Concluzie: Ca neplatitor de TVA, TVA-ul la import devine parte din costul echipamentului t\u0103u, exact ca TVA-ul de pe orice alt\u0103 factur\u0103 primit\u0103 \u00een Rom\u00e2nia.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comanzi marf\u0103 din China, cumperi echipamente din Turcia sau importi produse din SUA? Atunci ai \u00eent\u00e2lnit, sau vei \u00eent\u00e2lni cu siguran\u021b\u0103, un document esen\u021bial: Declara\u021bia Vamal\u0103 de Import, cunoscut \u00een practic\u0103 sub prescurtarea DVI. Spre deosebire de declara\u021biile fiscale depuse la ANAF \u2014 precum D390 sau D398 \u2014 DVI nu este un formular 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":[1],"tags":[],"class_list":["post-141694","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141694","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=141694"}],"version-history":[{"count":1,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141694\/revisions"}],"predecessor-version":[{"id":141695,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141694\/revisions\/141695"}],"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=141694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}