{"id":141729,"date":"2026-06-09T12:00:30","date_gmt":"2026-06-09T12:00:30","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141729"},"modified":"2026-06-09T12:00:33","modified_gmt":"2026-06-09T12:00:33","slug":"cumperi-masina-din-ue-noua-sau-second-hand","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/cumperi-masina-din-ue-noua-sau-second-hand\/","title":{"rendered":"Cumperi ma\u0219in\u0103 din UE nou\u0103 sau second-hand?"},"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-regimul-de-marja\">Ce este regimul de marj\u0103<\/a><\/li><li><a href=\"#ce-bunuri-se-incadreaza-in-regimul-de-marja\">Ce bunuri se \u00eencadreaz\u0103 \u00een regimul de marj\u0103<\/a><\/li><li><a href=\"#cand-po\u021bi-aplica-regimul-de-marja\">C\u00e2nd po\u021bi aplica regimul de marj\u0103<\/a><\/li><li><a href=\"#cum-func\u021bioneaza-concret\">Exemplu<\/a><\/li><li><a href=\"#cumperi-ma\u0219ina-din-ue-noua-sau-second-hand\">Cumperi ma\u0219ina din UE nou\u0103 sau second-hand?<\/a><ul><li><a href=\"#daca-esti-persoana-fizica\">Daca esti persoan\u0103 fizic\u0103<\/a><\/li><li><a href=\"#daca-esti-srl-neplatitor-de-tva\">Daca esti SRL nepl\u0103titor de TVA<\/a><\/li><li><a href=\"#daca-esti-srl-platitor-de-tva\">Daca esti SRL pl\u0103titor de TVA<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai un SRL sau e\u0219ti persoan\u0103 fizic\u0103 \u0219i te-ai g\u00e2ndit s\u0103 cumperi o ma\u0219in\u0103 second-hand sau chiar una nou\u0103 din alt\u0103 tar\u0103 european\u0103, probabil te-ai \u00eentrebat: pl\u0103tesc TVA? C\u00e2t? C\u0103tre cine? R\u0103spunsul depinde de calitatea ta \u0219i a furnizorului.<\/p>\n\n\n\n<h3 id=\"ce-este-regimul-de-marja\" class=\"wp-block-heading\">Ce este regimul de marj\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2nd cumperi un bun second-hand \u2014 o ma\u0219in\u0103, un laptop, o mobil\u0103, un aparat foto \u2014 de la o persoan\u0103 fizic\u0103 sau de la o firm\u0103 care nu \u021bi-a facturat TVA, bunul respectiv a fost deja taxat o dat\u0103, la prima v\u00e2nzare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De aceea exist\u0103 regimul special de TVA la marj\u0103 (reglementat de art. 312 din Codul Fiscal). \u00cen acest regim, TVA se calculeaz\u0103 doar pe diferen\u021ba dintre pre\u021bul de v\u00e2nzare \u0219i pre\u021bul de cump\u0103rare \u2014 adic\u0103 pe profitul t\u0103u, nu pe toat\u0103 suma.<\/p>\n\n\n\n<h3 id=\"ce-bunuri-se-incadreaza-in-regimul-de-marja\" class=\"wp-block-heading\">Ce bunuri se \u00eencadreaz\u0103 \u00een regimul de marj\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bunuri eligibile:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mijloace de transport uzate \u2014 autoturisme, motociclete, autoutilitare, autorulote, b\u0103rci, iahturi, aeronave u\u0219oare<\/li>\n\n\n\n<li>Obiecte de art\u0103 \u2014 tablouri, sculpturi, gravuri, litografii, fotografii artistice (originale, nu reproduceri)<\/li>\n\n\n\n<li>Obiecte de colec\u021bie \u2014 timbre po\u0219tale, timbre fiscale, monede, bancnote care nu mai sunt \u00een circula\u021bie, insigne, medalii<\/li>\n\n\n\n<li>Antichit\u0103\u021bi \u2014 obiecte cu v\u00e2rst\u0103 de peste 100 de ani<\/li>\n\n\n\n<li>Bunuri mobile corporale uzate \u2014 electronice, electrocasnice, echipamente IT, haine, mobil\u0103, biciclete, unelte, instrumente muzicale etc.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"bunuri-care-nu-se-incadreaza\"><strong>Bunuri care NU se \u00eencadreaz\u0103<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u0103rfuri noi \u2014 indiferent c\u00e2t de ieftin le cumperi, dac\u0103 nu au mai fost folosite, nu aplici marj\u0103<\/li>\n\n\n\n<li>Bunuri imobile \u2014 terenuri, cl\u0103diri, apartamente (au regim fiscal propriu)<\/li>\n\n\n\n<li>Metale pre\u021bioase \u0219i pietre pre\u021bioase \u2014 aur, argint, diamante (regim special separat)<\/li>\n\n\n\n<li>M\u0103rfuri consumabile \u2014 alimente, cosmetice, produse care se \u00eepui\u021beaz\u0103 la prima utilizare<\/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-d8ccb791 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 class=\"wp-block-paragraph\"><strong>Atentie! <\/strong>Daca cumperi un bun second-hand cu factura normala cu TVA 21% (de la o firma platitoare de TVA care nu aplica ea insasi marja), iesi din regimul de marja. Deduci TVA-ul la achizitie si vinzi in regim normal.<\/p>\n<\/div>\n\n\n\n<div id=\"conta-3918703544\" 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 id=\"cand-po\u021bi-aplica-regimul-de-marja\" class=\"wp-block-heading\">C\u00e2nd po\u021bi aplica regimul de marj\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u021bi aplica acest regim doar dac\u0103 ai cump\u0103rat bunul f\u0103r\u0103 TVA, adic\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>de la o persoan\u0103 fizic\u0103 (care nu emite factur\u0103 cu TVA)<\/li>\n\n\n\n<li>de la o firm\u0103 nepl\u0103titoare de TVA<\/li>\n\n\n\n<li>de la o firm\u0103 pl\u0103titoare de TVA care a v\u00e2ndut ea \u00een regim de marj\u0103 \u0219i a men\u021bionat asta pe factur\u0103<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nu ai nevoie de nicio \u00eenregistrare special\u0103 la ANAF pentru a aplica regimul de marj\u0103, singurele condi\u021bii sunt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>s\u0103 fii \u00eenregistrat ca pl\u0103titor de TVA (obligatoriu pentru a colecta TVA pe marj\u0103)<\/li>\n\n\n\n<li>s\u0103 fi cump\u0103rat bunul f\u0103r\u0103 TVA (de la persoan\u0103 fizic\u0103, neplatitor sau alt rev\u00e2nz\u0103tor \u00een regim de marj\u0103)<\/li>\n\n\n\n<li>s\u0103 men\u021bionezi pe factur\u0103: \u201eregimul marjei \u2014 bunuri second-hand&#8221;<\/li>\n\n\n\n<li>s\u0103 \u021bii o eviden\u021b\u0103 intern\u0103 separat\u0103 pe fiecare bun (registrul bunurilor second-hand) \u2014 acesta este un registru propriu, nu se depune la ANAF<\/li>\n<\/ul>\n\n\n\n<h3 id=\"cum-func\u021bioneaza-concret\" class=\"wp-block-heading\">Exemplu<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ai un SRL \u0219i cumperi o ma\u0219in\u0103 second-hand de la o persoan\u0103 fizic\u0103 cu 8.000 lei, pe care o vinzi cu 12.000 lei.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Marj\u0103 = 12.000 \u2212 8.000 = 4.000 lei<\/li>\n\n\n\n<li>TVA colectat = 4.000 \u00d7 21\/121 = 694,21 lei<\/li>\n\n\n\n<li>TVA dedus = 0 lei (nu ai dedus nimic la cump\u0103rare)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pe factura emis\u0103 c\u0103tre client nu vei \u00eenscrie TVA-ul separat. \u00cen schimb, vei men\u021biona: \u201eregimul marjei \u2014 bunuri second-hand\u201d. Clientul t\u0103u nu poate deduce TVA din aceast\u0103 factur\u0103.<\/p>\n\n\n\n<h3 id=\"cumperi-ma\u0219ina-din-ue-noua-sau-second-hand\" class=\"wp-block-heading\">Cumperi ma\u0219ina din UE nou\u0103 sau second-hand?<\/h3>\n\n\n\n<h4 id=\"daca-esti-persoana-fizica\" class=\"wp-block-heading\">Daca esti persoan\u0103 fizic\u0103<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"ma\u0219ina-noua-din-ue\"><strong>Ma\u0219in\u0103 nou\u0103 din UE<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O ma\u0219in\u0103 este considerat\u0103 \u201emijloc de transport nou\u201d dac\u0103 are sub 6.000 km sau sub 6 luni de la prima \u00eenmatriculare.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 o cumperi de la un dealer (firm\u0103) din UE \u2014 TVA-ul este inclus \u00een pre\u021bul pl\u0103tit acolo. Nu mai ai nicio obliga\u021bie \u00een Rom\u00e2nia.<\/li>\n\n\n\n<li>Dac\u0103 o cumperi de la o persoan\u0103 fizic\u0103 din UE \u2014 TVA-ul nu a fost pl\u0103tit nic\u0103ieri, deci tu trebuie s\u0103-l pl\u0103te\u0219ti \u00een Rom\u00e2nia: 21% aplicat la pre\u021bul de cump\u0103rare, prin Declara\u021bia 301, p\u00e2n\u0103 pe 25 ale lunii urm\u0103toare.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"ma\u0219ina-second-hand-din-ue-ca-persoana-fizica\"><strong>Ma\u0219in\u0103 second-hand din UE<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ma\u0219ina dep\u0103\u0219e\u0219te ambele praguri (peste 6.000 km \u0219i peste 6 luni), nu mai este \u201enou\u0103\u201d din punct de vedere fiscal. Nu ai nicio obliga\u021bie de TVA \u00een Rom\u00e2nia. Pl\u0103te\u0219ti ce scrie pe factur\u0103 \u0219i o \u00eenmatriculezi.<\/p>\n\n\n\n<h4 id=\"daca-esti-srl-neplatitor-de-tva\" class=\"wp-block-heading\">Daca esti SRL nepl\u0103titor de TVA<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"ma\u0219ina-noua-din-ue\"><strong>Ma\u0219in\u0103 nou\u0103<\/strong> <strong>si<\/strong> <strong>ma\u0219in\u0103 second-hand din UE <\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In ambele situatii trebuie sa tii cont de pragul de 10.000 euro. Dac\u0103 toate achizi\u021biile tale intracomunitare de bunuri (nu doar ma\u0219ini \u2014 tot ce cumperi din UE) dep\u0103\u0219esc acest prag \u00een cursul anului sau l-au dep\u0103\u0219it anul trecut:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Obtii cod de TVA special prin depunerea formularului D700<\/li>\n\n\n\n<li>pl\u0103te\u0219ti TVA 21% \u00een Rom\u00e2nia<\/li>\n\n\n\n<li>depui Declara\u021biile D301 si D390<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Poti citi mai multe in <a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\">acest articol<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 e\u0219ti sub prag \u0219i nu ai optat voluntar: TVA r\u0103m\u00e2ne pl\u0103tit \u00een \u021bara v\u00e2nz\u0103torului, nu ai obliga\u021bii suplimentare \u00een Rom\u00e2nia.<\/p>\n\n\n\n<h4 id=\"daca-esti-srl-platitor-de-tva\" class=\"wp-block-heading\">Daca esti SRL pl\u0103titor de TVA<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Orice bun cump\u0103rat din UE reprezint\u0103 o achizi\u021bie intracomunitara. Mecanismul aplicabil este taxarea invers\u0103: colectezi \u0219i deduci TVA \u00een decontul D300 \u0219i declari achizitia \u00een D390 (recapitulativ\u0103 intracomunitara).<\/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-d8ccb791 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 class=\"wp-block-paragraph\"><strong>Atentie!<\/strong> Dac\u0103 ma\u0219ina nu este folosit\u0103 exclusiv \u00een activitatea economic\u0103 a firmei, deduci doar 50% din TVA. Cealalt\u0103 jum\u0103tate majoreaz\u0103 valoarea ma\u0219inii \u00een contabilitate. Aceast\u0103 limitare se aplic\u0103 \u0219i la combustibil, repara\u021bii \u0219i orice alte cheltuieli legate de acel vehicul.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ma\u0219in\u0103 second-hand din UE \u2014 de la persoan\u0103 fizic\u0103<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Persoana fizic\u0103 nu emite factur\u0103 cu TVA \u0219i nu aplic\u0103 regim de marj\u0103. Tratamentul depinde de \u201ev\u00e2rsta&#8221; ma\u0219inii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ma\u0219in\u0103 nou\u0103 fiscal (sub 6.000 km sau sub 6 luni) \u2014 aplici taxare invers\u0103: colectezi \u0219i deduci TVA \u00een D300, raportezi \u00een D390.<\/li>\n\n\n\n<li>Ma\u0219in\u0103 second-hand (peste 6.000 km \u0219i peste 6 luni) \u2014 nicio obliga\u021bie de TVA \u00een Rom\u00e2nia. \u00cenregistrezi ma\u0219ina la costul pl\u0103tit.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dac\u0103 ai un SRL sau e\u0219ti persoan\u0103 fizic\u0103 \u0219i te-ai g\u00e2ndit s\u0103 cumperi o ma\u0219in\u0103 second-hand sau chiar una nou\u0103 din alt\u0103 tar\u0103 european\u0103, probabil te-ai \u00eentrebat: pl\u0103tesc TVA? C\u00e2t? C\u0103tre cine? R\u0103spunsul depinde de calitatea ta \u0219i a furnizorului. Ce este regimul de marj\u0103 C\u00e2nd cumperi un bun second-hand \u2014 o ma\u0219in\u0103, un laptop, [&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-141729","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\/141729","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=141729"}],"version-history":[{"count":3,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141729\/revisions"}],"predecessor-version":[{"id":141732,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141729\/revisions\/141732"}],"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=141729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}