{"id":141748,"date":"2026-06-11T11:43:49","date_gmt":"2026-06-11T11:43:49","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141748"},"modified":"2026-08-21T12:48:39","modified_gmt":"2026-08-21T12:48:39","slug":"declaratia-700","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/declaratia-700\/","title":{"rendered":"Declara\u021bia 700"},"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-700\">Ce este Declara\u021bia 700<\/a><ul><li><a href=\"#ce-este-vectorul-fiscal\">Ce este vectorul fiscal<\/a><\/li><\/ul><\/li><li><a href=\"#termene-declaratia-700\">Termenele de depunere a Declara\u021biei 700<\/a><\/li><li><a href=\"#cine-depune-declaratia-700\">Cine depune Declara\u021bia 700<\/a><\/li><li><a href=\"#mentiuni-sau-radiere\">Declara\u021bie de men\u021biuni sau declara\u021bie de radiere<\/a><\/li><li><a href=\"#situatii-frecvente-d700\">Cele mai frecvente situa\u021bii \u00een care folose\u0219ti D700<\/a><\/li><li><a href=\"#cum-se-depune-declaratia-700\">Cum se depune Declara\u021bia 700<\/a><ul><li><a href=\"#recipisa-si-atentionarea\">Ce \u00eenseamn\u0103 \u201eFormularul urmeaz\u0103 s\u0103 fie prelucrat\u2026\u201d<\/a><\/li><\/ul><\/li><li><a href=\"#cum-este-structurat-formularul\">Cum este structurat formularul<\/a><\/li><li><a href=\"#ce-s-a-schimbat-in-2026\">Ce s-a schimbat \u00een 2026<\/a><\/li><li><a href=\"#exemple-practice\">Exemple practice<\/a><ul><li><a href=\"#exemplu-punct-de-lucru\">1. Profesie liberal\u0103 care deschide un punct de lucru<\/a><\/li><li><a href=\"#exemplu-cod-special-tva\">2. PFA care vrea cod special de TVA pentru servicii din UE<\/a><\/li><li><a href=\"#exemplu-tva-prin-optiune\">3. PFA care se \u00eenregistreaz\u0103 la TVA prin op\u021biune \u0219i alege TVA la \u00eencasare<\/a><\/li><li><a href=\"#exemplu-tva-lunar\">4. Trecerea de la TVA trimestrial la TVA lunar<\/a><\/li><li><a href=\"#exemplu-primul-angajat\">5. SRL care angajeaz\u0103 primul salariat<\/a><\/li><\/ul><\/li><li><a href=\"#greseli-frecvente-d700\">Gre\u0219eli frecvente la completarea D700<\/a><\/li><li><a href=\"#ce-se-intampla-daca-nu-depui-d700\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depui D700<\/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 ai o firm\u0103, un PFA, o \u00eentreprindere individual\u0103 sau o profesie liberal\u0103, mai devreme sau mai t\u00e2rziu vei avea de comunicat ANAF o schimbare: ai dep\u0103\u0219it plafonul de TVA, ai angajat prima persoan\u0103, ai trecut de la micro\u00eentreprindere la impozit pe profit sau pur \u0219i simplu \u021bi-ai mutat domiciliul fiscal. Toate aceste schimb\u0103ri se anun\u021b\u0103 printr-un singur formular electronic \u2013 Declara\u021bia 700 (sau D700).<\/p>\n\n\n\n<h2 id=\"ce-este-declaratia-700\" class=\"wp-block-heading\">Ce este Declara\u021bia 700<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 700 este formularul prin care transmi\u021bi c\u0103tre ANAF orice modificare ap\u0103rut\u0103 \u00een situa\u021bia ta fiscal\u0103. Cu D700 \u00ee\u021bi actualizezi vectorul fiscal.<\/p>\n\n\n\n<h3 id=\"ce-este-vectorul-fiscal\" class=\"wp-block-heading\">Ce este vectorul fiscal<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Vectorul fiscal este lista obliga\u021biilor fiscale pe care le ai fa\u021b\u0103 de stat \u2013 TVA, impozit pe profit sau pe veniturile micro\u00eentreprinderilor, impozitul pe salarii \u0219i contribu\u021biile pentru angaja\u021bi \u0219i a\u0219a mai departe. De fiecare dat\u0103 c\u00e2nd una dintre aceste obliga\u021bii apare, se modific\u0103 sau dispare, anun\u021bi ANAF prin D700.<\/p>\n\n\n\n<h2 id=\"termene-declaratia-700\" class=\"wp-block-heading\">Termenele de depunere a Declara\u021biei 700<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 700 nu are un termen unic. Depinde de ce anun\u021bi, iar diferen\u021bele sunt mari: de la \u201e\u00een aceea\u0219i zi\u201d p\u00e2n\u0103 la 31 martie. \u00cencepe de aici, apoi mergi la sec\u021biunea care te prive\u0219te.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Ce anun\u021bi<\/strong><\/td><td><strong>Termen<\/strong><\/td><td><strong>Temei legal<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Dep\u0103\u0219irea plafonului de scutire de TVA (395.000 lei)<\/td><td>Cel t\u00e2rziu <strong>\u00een ziua \u00een care dep\u0103\u0219e\u0219ti plafonul<\/strong><\/td><td>art. 310 alin. (6) \u0219i art. 316 Cod fiscal<\/td><\/tr><tr><td>Trecerea de la TVA trimestrial la TVA lunar, dup\u0103 o achizi\u021bie intracomunitar\u0103 de bunuri<\/td><td>Maximum <strong>5 zile lucr\u0103toare<\/strong> de la finele lunii \u00een care a intervenit exigibilitatea<\/td><td>art. 322 alin. (8) Cod fiscal<\/td><\/tr><tr><td>Cod special de TVA pentru opera\u021biuni intracomunitare<\/td><td><strong>\u00cenainte<\/strong> de prima opera\u021biune intracomunitar\u0103<\/td><td>art. 317 Cod fiscal<\/td><\/tr><tr><td>Devii angajator, apar sau dispar alte impozite, \u00ee\u021bi schimbi domiciliul fiscal<\/td><td><strong>15 zile<\/strong> de la data producerii modific\u0103rii<\/td><td>art. 88 alin. (1) Cod de procedur\u0103 fiscal\u0103<\/td><\/tr><tr><td>\u00cenfiin\u021bezi un sediu secundar (punct de lucru) f\u0103r\u0103 obliga\u021bia \u00eenregistr\u0103rii fiscale<\/td><td><strong>30 de zile<\/strong><\/td><td>art. 85 alin. (1) Cod de procedur\u0103 fiscal\u0103<\/td><\/tr><tr><td>Intri \u00een sau ie\u0219i din sistemul de impunere pe veniturile micro\u00eentreprinderilor<\/td><td><strong>31 martie<\/strong> inclusiv<\/td><td>art. 55 Cod fiscal<\/td><\/tr><\/tbody><\/table><\/figure>\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>Aten\u021bie la regula de TVA.<\/strong> P\u00e2n\u0103 la 31 august 2025 aveai 10 zile de la finele lunii \u00een care dep\u0103\u0219eai plafonul. De la 1 septembrie 2025 termenul este ziua dep\u0103\u0219irii, iar regimul normal de taxare se aplic\u0103 \u00eencep\u00e2nd chiar cu tranzac\u021bia care duce la dep\u0103\u0219ire \u2013 nu de la \u00eenceputul lunii urm\u0103toare. Dac\u0103 \u00eent\u00e2rzii, ANAF te poate \u00eenregistra din oficiu retroactiv \u0219i \u00ee\u021bi calculeaz\u0103 TVA-ul care ar fi trebuit colectat.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Cei mai mul\u021bi dintre ace\u0219ti termeni curg de la un eveniment pe care \u00eel vezi \u00een eviden\u021ba ta: o factur\u0103 care trece plafonul, un contract nou, o prim\u0103 achizi\u021bie din UE. <a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/\">\u00cen ContApp ai plafoanele urm\u0103rite automat<\/a>, ca s\u0103 prinzi termenul \u00eenainte s\u0103 treac\u0103.<\/p>\n\n\n\n<h2 id=\"cine-depune-declaratia-700\" class=\"wp-block-heading\">Cine depune Declara\u021bia 700<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Depui D700 dac\u0103 e\u0219ti deja \u00eenregistrat fiscal \u0219i ai de comunicat o schimbare. \u00cen func\u021bie de calitatea ta, alegi una dintre urm\u0103toarele op\u021biuni:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>010<\/strong> \u2013 persoane juridice (SRL, asocieri \u0219i alte entit\u0103\u021bi f\u0103r\u0103 personalitate juridic\u0103);<\/li>\n\n\n\n<li><strong>013 \/ 015 \/ 016<\/strong> \u2013 contribuabili nereziden\u021bi (cu sau f\u0103r\u0103 sediu permanent, ori cu locul conducerii efective \u00een Rom\u00e2nia);<\/li>\n\n\n\n<li><strong>020 \/ 030<\/strong> \u2013 persoane fizice (cu sau f\u0103r\u0103 cod numeric personal);<\/li>\n\n\n\n<li><strong>040<\/strong> \u2013 institu\u021bii publice;<\/li>\n\n\n\n<li><strong>070<\/strong> \u2013 persoane fizice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice independente sau profesii libere (PFA, II, profesii liberale).<\/li>\n<\/ul>\n\n\n\n<h2 id=\"mentiuni-sau-radiere\" class=\"wp-block-heading\">Declara\u021bie de men\u021biuni sau declara\u021bie de radiere<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Primul lucru pe care \u00eel bifezi \u00een formular este felul declara\u021biei:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Declara\u021bie de men\u021biuni (DM)<\/strong> \u2013 adaugi, modifici sau sco\u021bi obliga\u021bii din vectorul fiscal. Aici intr\u0103 aproape tot ce faci cu D700.<\/li>\n\n\n\n<li><strong>Declara\u021bie de radiere (DR)<\/strong> \u2013 \u00eenchizi \u00eenregistrarea fiscal\u0103, de regul\u0103 la \u00eencetarea activit\u0103\u021bii.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru anumite sec\u021biuni \u2013 reprezentare, contabilitate prin contract de prest\u0103ri servicii, domiciliu fiscal, sedii secundare \u2013 formularul \u00ee\u021bi cere o arhiv\u0103 <strong>.ZIP<\/strong> cu documentele justificative. F\u0103r\u0103 ea, declara\u021bia nu este complet\u0103.<\/p>\n\n\n\n<h2 id=\"situatii-frecvente-d700\" class=\"wp-block-heading\">Cele mai frecvente situa\u021bii \u00een care folose\u0219ti D700<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Iat\u0103, pe scurt, cele mai \u00eent\u00e2lnite motive pentru care depui D700, \u00eempreun\u0103 cu sec\u021biunea din formular \u0219i termenul.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Situa\u021bia<\/strong><\/td><td><strong>Sec\u021biune \u00een D700<\/strong><\/td><td><strong>Termen<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Modificarea domiciliului fiscal<\/td><td>Sec\u021biunea A<\/td><td>15 zile<\/td><\/tr><tr><td>\u00cenregistrare \u00een scopuri de TVA \u00een regim normal (dep\u0103\u0219ire plafon sau op\u021biune)<\/td><td>Sec\u021biunea B.I<\/td><td>Cel t\u00e2rziu \u00een ziua dep\u0103\u0219irii plafonului<\/td><\/tr><tr><td>Schimbarea sau men\u021binerea perioadei fiscale TVA (trimestru \u2194 lun\u0103)<\/td><td>Sec\u021biunea B.II<\/td><td>5 zile lucr\u0103toare de la finele lunii<\/td><\/tr><tr><td>Notificare TVA la \u00eencasare (aplicare sau \u00eencetare)<\/td><td>Sec\u021biunea B.IV<\/td><td>La momentul op\u021biunii<\/td><\/tr><tr><td>Cod special de TVA pentru opera\u021biuni intracomunitare<\/td><td>Sec\u021biunea B.VI<\/td><td>\u00cenainte de prima opera\u021biune<\/td><\/tr><tr><td>Anularea \u00eenregistr\u0103rii \u00een scopuri de TVA<\/td><td>Sec\u021biunea B.VIII<\/td><td>15 zile<\/td><\/tr><tr><td>Trecerea de la micro\u00eentreprindere la impozit pe profit (\u0219i invers)<\/td><td>Sec\u021biunea C<\/td><td>31 martie<\/td><\/tr><tr><td>\u00cenregistrarea ca angajator (impozit salarii + contribu\u021bii)<\/td><td>Sec\u021biunea D<\/td><td>15 zile<\/td><\/tr><tr><td>Al\u021bi pl\u0103titori de venit (drepturi de autor, activitate sportiv\u0103)<\/td><td>Sec\u021biunea E<\/td><td>15 zile<\/td><\/tr><tr><td>Alte impozite \u0219i taxe (impozit pe construc\u021bii, accize, redeven\u021be, taxa logistic\u0103)<\/td><td>Sec\u021biunea F<\/td><td>15 zile<\/td><\/tr><tr><td>Sedii secundare f\u0103r\u0103 obliga\u021bia \u00eenregistr\u0103rii fiscale<\/td><td>Sec\u021biunea G<\/td><td>30 de zile<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"cum-se-depune-declaratia-700\" class=\"wp-block-heading\">Cum se depune Declara\u021bia 700<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 700 se depune exclusiv electronic, prin Spa\u021biul Privat Virtual (SPV) de pe <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/700.html\" target=\"_blank\" rel=\"noreferrer noopener\">site-ul ANAF<\/a> sau prin portalul e-guvernare.ro, sec\u021biunea de depunere declara\u021bii. \u00cenainte de toate, ai nevoie de o semn\u0103tur\u0103 electronic\u0103 \u00eenregistrat\u0103 la ANAF. Vezi pas cu pas <a href=\"https:\/\/contapp.ro\/blog\/spatiul-privat-virtual\/\">cum ob\u021bii acces \u00een Spa\u021biul Privat Virtual<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe scurt, pa\u0219ii sunt:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Descarci ultima versiune a formularului 700 (PDF inteligent) de pe pagina oficial\u0103 ANAF \u0219i o deschizi cu Adobe Reader.<\/li>\n\n\n\n<li>Bifezi felul declara\u021biei (men\u021biuni sau radiere) \u0219i completezi datele de identificare \u0219i sec\u021biunile care te privesc.<\/li>\n\n\n\n<li>Ata\u0219ezi, dac\u0103 e cazul, arhiva .ZIP cu documentele justificative.<\/li>\n\n\n\n<li>Validezi formularul, \u00eel semnezi \u0219i \u00eel transmi\u021bi din SPV.<\/li>\n\n\n\n<li>P\u0103strezi recipisa. Depunerea se consider\u0103 finalizat\u0103 doar atunci c\u00e2nd prime\u0219ti recipisa cu men\u021biunea \u201eNu exist\u0103 erori de validare.\u201d<\/li>\n<\/ol>\n\n\n\n<h3 id=\"recipisa-si-atentionarea\" class=\"wp-block-heading\">Ce \u00eenseamn\u0103 \u201eFormularul urmeaz\u0103 s\u0103 fie prelucrat\u2026\u201d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pe l\u00e2ng\u0103 mesajul \u201eNu exist\u0103 erori de validare.\u201d, vei vedea \u0219i o aten\u021bionare de forma:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>A: validari globale atentionare regula: ATENTIONARE: Formularul urmeaza sa fie prelucrat la organul fiscal competent<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nu e o eroare \u0219i nu ai gre\u0219it nimic \u00een formular. Spre deosebire de alte declara\u021bii, care se \u00eenregistreaz\u0103 automat, D700 este preluat\u0103 \u0219i procesat\u0103 manual de un inspector de la ANAF. Practic, recipisa \u00ee\u021bi confirm\u0103 doar c\u0103 formularul a ajuns \u0219i a trecut de valid\u0103rile tehnice, iar modificarea efectiv\u0103 \u00een vectorul t\u0103u fiscal se opereaz\u0103 abia dup\u0103 ce o verific\u0103 \u0219i o prelucreaz\u0103 organul fiscal. P\u00e2n\u0103 atunci, dac\u0103 mai e nevoie de ceva, vei fi anun\u021bat \u2013 de regul\u0103 prin SPV sau pe e-mail.<\/p>\n\n\n\n<h2 id=\"cum-este-structurat-formularul\" class=\"wp-block-heading\">Cum este structurat formularul<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Formularul are o parte cu date generale (capitolele I\u2013VI) \u0219i o parte cu sec\u021biunile de vector fiscal (A\u2013G). Nu le completezi pe toate, ci doar pe cele care te privesc \u2013 restul r\u0103m\u00e2n goale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Datele generale (capitolele I\u2013VI)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>I. Felul declara\u021biei<\/strong> \u2013 men\u021biuni (DM) sau radiere (DR).<\/li>\n\n\n\n<li><strong>II. Date de identificare<\/strong> \u2013 CIF\/CUI, denumire \u0219i declara\u021bia de \u00eenregistrare depus\u0103 ini\u021bial.<\/li>\n\n\n\n<li><strong>III. Reprezentare prin<\/strong> \u2013 dac\u0103 depui prin \u00eemputernicit, reprezentant legal\/fiscal etc.<\/li>\n\n\n\n<li><strong>IV. Alte date<\/strong> \u2013 contabilitate prin contract de prest\u0103ri servicii, Fondul de Tranzi\u021bie Energetic\u0103, reprezentan\u021be.<\/li>\n\n\n\n<li><strong>V. Sec\u021biunile completate<\/strong> \u2013 se bifeaz\u0103 automat, pe m\u0103sur\u0103 ce completezi sec\u021biunile A\u2013G.<\/li>\n\n\n\n<li><strong>VI. Starea contribuabilului<\/strong> \u2013 suspendare, \u00eencetare de activitate, dizolvare, radiere.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sec\u021biunile de vector fiscal (A\u2013G)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>A<\/strong> \u2013 domiciliul fiscal;<\/li>\n\n\n\n<li><strong>B<\/strong> \u2013 TVA \u0219i vectorul fiscal de TVA (cu 8 subsec\u021biuni, B.I\u2013B.VIII);<\/li>\n\n\n\n<li><strong>C<\/strong> \u2013 impozite directe: impozit pe profit (cod 100) \u0219i impozit pe veniturile micro\u00eentreprinderilor (cod 120);<\/li>\n\n\n\n<li><strong>D<\/strong> \u2013 angajatori: impozit pe salarii (602), CAS (412), CASS (432), CAM (480);<\/li>\n\n\n\n<li><strong>E<\/strong> \u2013 al\u021bi pl\u0103titori de venit cu re\u021binere la surs\u0103 (drepturi de proprietate intelectual\u0103, contracte de activitate sportiv\u0103);<\/li>\n\n\n\n<li><strong>F<\/strong> \u2013 alte impozite \u0219i taxe (accize, redeven\u021be, impozit pe construc\u021bii, taxa logistic\u0103 etc.);<\/li>\n\n\n\n<li><strong>G<\/strong> \u2013 sedii secundare care nu au obliga\u021bia \u00eenregistr\u0103rii fiscale.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"ce-s-a-schimbat-in-2026\" class=\"wp-block-heading\">Ce s-a schimbat \u00een 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Formularul are un model nou.<\/strong> Ultima versiune este aprobat\u0103 prin OPANAF nr. 15\/2026 (Monitorul Oficial nr. 17 din 14 ianuarie 2026). Descarc\u0103-l de pe pagina oficial\u0103 ANAF, nu \u00eel refolosi de pe disc: valid\u0103rile s-au schimbat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sec\u021biunea F are un r\u00e2nd nou, 12 \u2013 taxa logistic\u0103.<\/strong> OPANAF 15\/2026 a ad\u0103ugat \u00een vectorul fiscal \u201etaxa logistic\u0103 pentru gestionarea fluxurilor de bunuri extracomunitare\u201d, cu 12.1 pentru luarea \u00een eviden\u021b\u0103 \u0219i 12.2 pentru scoaterea din eviden\u021b\u0103. Taxa este de 25 de lei pentru fiecare colet din afara UE cu valoare sub 150 de euro (Legea nr. 239\/2025) \u0219i o datoreaz\u0103 furnizorul, expeditorul sau entitatea care faciliteaz\u0103 v\u00e2nzarea la distan\u021b\u0103. Prima declarare \u0219i plat\u0103 au fost \u00een februarie 2026, pentru tranzac\u021biile din ianuarie. Dac\u0103 intri \u00een aceast\u0103 categorie, o iei \u00een eviden\u021b\u0103 prin D700.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Plafonul pentru TVA la \u00eencasare a crescut.<\/strong> P\u00e2n\u0103 la 28 februarie 2026 era 4.500.000 lei. De la 1 martie 2026 este 5.000.000 lei, iar de la 1 ianuarie 2027 urc\u0103 la 5.500.000 lei (OUG nr. 8\/2026). Dac\u0103 ai fost peste 4.500.000 lei, dar sub 5.000.000 lei \u00een ianuarie sau februarie 2026, nu ai fost radiat din registru \u0219i nu ai avut de depus notificare.<\/p>\n\n\n\n<h2 id=\"exemple-practice\" class=\"wp-block-heading\">Exemple practice<\/h2>\n\n\n\n<div id=\"conta-907433492\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"141789\" class=\"elementor elementor-141789\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ba22001 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba22001\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ba22002\" data-id=\"ba22002\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba22003 elementor-widget elementor-widget-heading\" data-id=\"ba22003\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cite\u0219ti despre taxe? ContApp le calculeaz\u0103 automat pentru tine.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba22004 elementor-widget elementor-widget-text-editor\" data-id=\"ba22004\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Facturare, e-Factura, registre, Declara\u021bia Unic\u0103 \u0219i declara\u021bii TVA \u2014 de la <strong>49 lei\/lun\u0103<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba22005 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ba22005\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/account.contapp.ro\/asistent\/incepe?utm_source=blog&#038;utm_medium=banner-articol&#038;utm_campaign=pfa-2026\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cencearc\u0103 gratuit 30 de zile \u2014 f\u0103r\u0103 card<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div><h3 id=\"exemplu-punct-de-lucru\" class=\"wp-block-heading\">1. Profesie liberal\u0103 care deschide un punct de lucru<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti avocat, contabil sau ai alt\u0103 profesie liberal\u0103 \u0219i vrei s\u0103-\u021bi deschizi un punct de lucru (un al doilea spa\u021biu de unde lucrezi). Punctul de lucru se anun\u021b\u0103 la ANAF prin D700.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce faci \u00een D700:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bifezi \u201emen\u021biuni\u201d.<\/li>\n\n\n\n<li>070 \u2013 persoane fizice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice independente sau profesii libere (PFA, II, profesii liberale).<\/li>\n\n\n\n<li>\u00cen Sec\u021biunea G completezi datele punctului de lucru: bifa \u201eRom\u00e2nia\u201d, denumirea, adresa, codul CAEN al activit\u0103\u021bii de acolo, modul de dob\u00e2ndire a spa\u021biului, num\u0103rul \u0219i data documentului \u0219i data de la care \u00eencepi activitatea.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"814\" height=\"892\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-5.png\" alt=\"Sec\u021biunea G din Declara\u021bia 700, completat\u0103 cu datele unui punct de lucru\" class=\"wp-image-141746\" style=\"aspect-ratio:0.9125583716536556;width:470px;height:auto\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-5.png 814w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-5-274x300.png 274w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-5-768x842.png 768w\" sizes=\"(max-width: 814px) 100vw, 814px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00cen arhiva .ZIP ata\u0219ezi documentul care \u00ee\u021bi d\u0103 dreptul s\u0103 folose\u0219ti spa\u021biul: contractul de \u00eenchiriere sau contractul de comodat.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Termen: 30 de zile<\/strong> de la data la care \u00eenfiin\u021bezi punctul de lucru, conform art. 85 alin. (1) din Codul de procedur\u0103 fiscal\u0103. Aten\u021bie: nu se aplic\u0103 aici termenul general de 15 zile.<\/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>Aten\u021bie!<\/strong> Dac\u0103 \u00eenchiriezi de la o persoan\u0103 fizic\u0103, tu re\u021bii la surs\u0103 impozitul pe chirie (10%), \u00eel declari \u0219i \u00eel pl\u0103te\u0219ti \u00een locul proprietarului \u2013 lunar, prin Declara\u021bia 100. Vezi tot procesul \u00een articolul nostru <a href=\"https:\/\/contapp.ro\/blog\/declaratia-100-pentru-impozit-chirii-din-contapp\/\">Declara\u021bia 100 pentru impozitul pe chirii<\/a>.<\/p>\n<\/div>\n\n\n\n<h3 id=\"exemplu-cod-special-tva\" class=\"wp-block-heading\">2. PFA care vrea cod special de TVA pentru servicii din UE<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti PFA programator, nepl\u0103titor de TVA \u00een regim normal. Vrei s\u0103 cumperi un abonament software dintr-un alt stat UE. Ai nevoie de un cod special de TVA pentru opera\u021biuni intracomunitare. Detaliile de fond sunt \u00een ghidul despre <a href=\"https:\/\/contapp.ro\/blog\/operatiuni-intracomunitare-pfa-ii-si-profesii-liberale\/\">opera\u021biunile intracomunitare la PFA \u0219i profesii liberale<\/a> \u0219i \u00een cel despre <a href=\"https:\/\/contapp.ro\/blog\/tva-servicii-ue-non-ue-neplatitori\/\">c\u00e2nd datorezi TVA pentru servicii cump\u0103rate din UE<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce completezi \u00een D700:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Felul declara\u021biei: Men\u021biuni (DM).<\/li>\n\n\n\n<li>070 \u2013 persoane fizice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice independente sau profesii libere (PFA, II, profesii liberale).<\/li>\n\n\n\n<li>Sec\u021biunea B.VI \u2013 \u00eenregistrarea \u00een scopuri de TVA \u00een cazul altor persoane care efectueaz\u0103 achizi\u021bii intracomunitare sau pentru servicii, conform art. 317.<\/li>\n\n\n\n<li>Bifezi tipul de opera\u021biune (de exemplu, primire de servicii de la un prestator din alt stat membru).<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img decoding=\"async\" width=\"1024\" height=\"681\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-3-1024x681.png\" alt=\"Sec\u021biunea B.VI din Declara\u021bia 700, pentru codul special de TVA conform art. 317\" class=\"wp-image-141742\" style=\"width:487px;height:auto\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-3-1024x681.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-3-300x200.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-3-768x511.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-3.png 1112w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Termen:<\/strong> \u00eenainte de efectuarea primei opera\u021biuni intracomunitare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Odat\u0103 ce ai codul special, intri \u0219i \u00een obliga\u021biile declarative care merg cu el: <a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\">Declara\u021bia 301<\/a> pentru TVA-ul datorat \u0219i <a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">Declara\u021bia 390<\/a> pentru opera\u021biunile intracomunitare.<\/p>\n\n\n\n<h3 id=\"exemplu-tva-prin-optiune\" class=\"wp-block-heading\">3. PFA care se \u00eenregistreaz\u0103 la TVA prin op\u021biune \u0219i alege TVA la \u00eencasare<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ai un PFA nepl\u0103titor de TVA \u0219i, de\u0219i nu ai atins <a href=\"https:\/\/contapp.ro\/blog\/intocmire-jurnale-de-vanzari-si-de-cumparari\/\">plafonul de TVA de 395.000 lei<\/a>, vrei s\u0103 te \u00eenregistrezi la TVA din proprie ini\u021biativ\u0103 (prin op\u021biune) \u2013 de exemplu, ca s\u0103 po\u021bi deduce TVA-ul de la achizi\u021bii. \u00cen plus, vrei s\u0103 pl\u0103te\u0219ti TVA-ul abia dup\u0103 ce \u00ee\u021bi \u00eencasezi efectiv banii de la clien\u021bi, a\u0219a c\u0103 alegi \u0219i sistemul de TVA la \u00eencasare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce faci \u00een D700:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bifezi \u201emen\u021biuni\u201d.<\/li>\n\n\n\n<li>070 \u2013 persoane fizice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice independente sau profesii libere (PFA, II, profesii liberale).<\/li>\n\n\n\n<li>\u00cen Sec\u021biunea B.I alegi \u00eenregistrarea \u00een scopuri de TVA prin op\u021biune (de\u0219i cifra de afaceri e sub plafon).<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img decoding=\"async\" width=\"1024\" height=\"659\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-1024x659.png\" alt=\"Sec\u021biunea B.I din Declara\u021bia 700, \u00eenregistrare \u00een scopuri de TVA prin op\u021biune\" class=\"wp-image-141739\" style=\"aspect-ratio:1.5539283158068602;width:477px;height:auto\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-1024x659.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-300x193.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-768x494.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image.png 1128w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00cen Sec\u021biunea B.IV optezi pentru sistemul de TVA la \u00eencasare, \u00eencep\u00e2nd chiar cu data \u00eenregistr\u0103rii \u00een scopuri de TVA. \u00cel po\u021bi aplica dac\u0103 cifra ta de afaceri nu dep\u0103\u0219e\u0219te 5.000.000 lei (plafonul \u00een vigoare de la 1 martie 2026).<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"521\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-1-1024x521.png\" alt=\"Sec\u021biunea B.IV din Declara\u021bia 700, notificare pentru sistemul TVA la \u00eencasare\" class=\"wp-image-141740\" style=\"width:479px;height:auto\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-1-1024x521.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-1-300x153.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-1-768x390.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-1.png 1078w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Termen:<\/strong> \u00eel depui c\u00e2nd decizi s\u0103 te \u00eenregistrezi; TVA-ul devine valabil de la data confirmat\u0103 de ANAF, iar sistemul de TVA la \u00eencasare se aplic\u0103 de la data \u00eenregistr\u0103rii \u00een scopuri de TVA.<\/p>\n\n\n\n<h3 id=\"exemplu-tva-lunar\" class=\"wp-block-heading\">4. Trecerea de la TVA trimestrial la TVA lunar<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ai un SRL pl\u0103titor de TVA, cu perioad\u0103 fiscal\u0103 trimestrul. \u00cen cursul anului faci o achizi\u021bie intracomunitar\u0103 de bunuri taxabil\u0103 \u00een Rom\u00e2nia. Din acest motiv, perioada fiscal\u0103 devine luna.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce completezi \u00een D700:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Felul declara\u021biei: Men\u021biuni (DM).<\/li>\n\n\n\n<li>010 \u2013 persoane juridice (SRL, asocieri \u0219i alte entit\u0103\u021bi f\u0103r\u0103 personalitate juridic\u0103).<\/li>\n\n\n\n<li>Sec\u021biunea B.II \u2013 men\u021biuni privind schimbarea perioadei fiscale.<\/li>\n\n\n\n<li>Completezi luna \u0219i anul \u00een care a intervenit exigibilitatea TVA \u0219i data de \u00eent\u00e2i a lunii de la care treci la perioad\u0103 lunar\u0103.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"465\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-2-1024x465.png\" alt=\"Sec\u021biunea B.II din Declara\u021bia 700, schimbarea perioadei fiscale de TVA de la trimestru la lun\u0103\" class=\"wp-image-141741\" style=\"width:494px;height:auto\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-2-1024x465.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-2-300x136.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-2-768x349.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-2.png 1128w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Termen:<\/strong> maximum 5 zile lucr\u0103toare de la finele lunii \u00een care a intervenit exigibilitatea TVA.<\/p>\n\n\n\n<h3 id=\"exemplu-primul-angajat\" class=\"wp-block-heading\">5. SRL care angajeaz\u0103 primul salariat<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00ce\u021bi deschizi firma \u0219i angajezi pentru prima dat\u0103. Devii angajator \u0219i trebuie s\u0103 te \u00eenregistrezi pentru impozitul pe salarii \u0219i contribu\u021biile sociale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce completezi \u00een D700:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Felul declara\u021biei: Men\u021biuni (DM).<\/li>\n\n\n\n<li>010 \u2013 persoane juridice (SRL, asocieri \u0219i alte entit\u0103\u021bi f\u0103r\u0103 personalitate juridic\u0103).<\/li>\n\n\n\n<li>Sec\u021biunea D \u2013 \u00eenregistrezi obliga\u021biile: impozit pe venitul din salarii (602), CAS (412), CASS (432) \u0219i CAM (480).<\/li>\n\n\n\n<li>Completezi data lu\u0103rii \u00een eviden\u021b\u0103 \u0219i perioada fiscal\u0103 (lunar sau trimestrial).<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"528\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-4-1024x528.png\" alt=\"Sec\u021biunea D din Declara\u021bia 700, \u00eenregistrarea ca angajator\" class=\"wp-image-141744\" style=\"width:492px;height:auto\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-4-1024x528.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-4-300x155.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-4-768x396.png 768w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2026\/06\/image-4.png 1098w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Termen:<\/strong> 15 zile de la data dob\u00e2ndirii calit\u0103\u021bii de angajator.<\/p>\n\n\n\n<h2 id=\"greseli-frecvente-d700\" class=\"wp-block-heading\">Gre\u0219eli frecvente la completarea D700<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Folose\u0219ti un PDF vechi.<\/strong> Valid\u0103rile se schimb\u0103 des. Descarc\u0103 formularul de pe pagina ANAF de fiecare dat\u0103, nu de pe disc.<\/li>\n\n\n\n<li><strong>Deschizi PDF-ul \u00een browser.<\/strong> Formularele \u201einteligente\u201d ANAF nu se randeaz\u0103 \u00een majoritatea browserelor \u2013 vei vedea doar un mesaj de tip \u201ePlease wait\u2026\u201d. Deschide-le cu Adobe Reader.<\/li>\n\n\n\n<li><strong>Confunzi cele 15 zile cu cele 30.<\/strong> Regula general\u0103 este 15 zile de la producerea modific\u0103rii. Pentru un punct de lucru ai 30 de zile. Nu invers.<\/li>\n\n\n\n<li><strong>Crezi c\u0103 recipisa \u00eenseamn\u0103 modificare operat\u0103.<\/strong> Recipisa confirm\u0103 c\u0103 formularul a trecut valid\u0103rile tehnice. Modificarea \u00een vectorul fiscal se face abia dup\u0103 ce un inspector prelucreaz\u0103 declara\u021bia.<\/li>\n\n\n\n<li><strong>Aplici vechea regul\u0103 de 10 zile la plafonul de TVA.<\/strong> Din 1 septembrie 2025 termenul este ziua dep\u0103\u0219irii, nu 10 zile de la finele lunii.<\/li>\n\n\n\n<li><strong>Ui\u021bi arhiva .ZIP.<\/strong> Pentru reprezentare, contabilitate prin contract, domiciliu fiscal \u0219i sedii secundare, documentele justificative sunt obligatorii.<\/li>\n\n\n\n<li><strong>Completezi sec\u021biuni care nu te privesc.<\/strong> Sec\u021biunile A\u2013G se bifeaz\u0103 automat \u00een Capitolul V pe m\u0103sur\u0103 ce le completezi. Las\u0103 goale pe cele care nu se aplic\u0103.<\/li>\n\n\n\n<li><strong>Folose\u0219ti cifra de afaceri contabil\u0103 la TVA.<\/strong> La TVA se folose\u0219te cifra de afaceri definit\u0103 la art. 310 din Codul fiscal, care poate diferi de cea din contabilitate.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"ce-se-intampla-daca-nu-depui-d700\" class=\"wp-block-heading\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depui D700<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nedepunerea sau depunerea cu \u00eent\u00e2rziere a Declara\u021biei 700 se sanc\u021bioneaz\u0103 cu amend\u0103, conform art. 336 din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>de la 500 la 1.000 lei<\/strong> pentru persoane fizice \u2013 deci pentru PFA, \u00eentreprinderi individuale \u0219i profesii liberale \u2013 \u0219i pentru persoanele juridice care nu sunt \u00eencadrate la contribuabili mijlocii sau mari;<\/li>\n\n\n\n<li><strong>de la 1.000 la 5.000 lei<\/strong> pentru persoanele juridice \u00eencadrate \u00een categoria contribuabililor mijlocii \u0219i mari.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen plus, dac\u0103 nu anun\u021bi schimb\u0103rile \u00een termenul legal, ANAF poate modifica vectorul fiscal din oficiu, pe baza propriei proceduri. Practic, \u00eenseamn\u0103 c\u0103 pierzi controlul asupra modului \u00een care apar obliga\u021biile tale fiscale \u2013 a\u0219a c\u0103 e mereu \u00een avantajul t\u0103u s\u0103 depui la timp.<\/p>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Ce termen am ca s\u0103 depun Declara\u021bia 700?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Depinde de ce anun\u021bi. Regula general\u0103 este 15 zile de la data modific\u0103rii. Pentru un punct de lucru ai 30 de zile, pentru intrarea sau ie\u0219irea din regimul micro ai p\u00e2n\u0103 la 31 martie, pentru trecerea la TVA lunar ai 5 zile lucr\u0103toare de la finele lunii, iar la dep\u0103\u0219irea plafonului de TVA trebuie s\u0103 ceri \u00eenregistrarea cel t\u00e2rziu \u00een ziua dep\u0103\u0219irii.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Am primit \u201eATEN\u021aIONARE: Formularul urmeaz\u0103 s\u0103 fie prelucrat la organul fiscal competent\u201d. Am gre\u0219it ceva?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Spre deosebire de alte declara\u021bii, care se \u00eenregistreaz\u0103 automat, D700 este preluat\u0103 \u0219i prelucrat\u0103 manual de un inspector ANAF. Aten\u021bionarea \u00ee\u021bi spune doar asta. Dac\u0103 recipisa con\u021bine \u0219i \u201eNu exist\u0103 erori de validare\u201d, formularul e \u00een regul\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Cum corectez o Declara\u021bie 700 depus\u0103 gre\u0219it?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Depui o nou\u0103 declara\u021bie de men\u021biuni, cu datele corecte. Nu exist\u0103 un formular separat de corec\u021bie. Dac\u0103 modificarea gre\u0219it\u0103 a fost deja operat\u0103 \u00een vectorul fiscal, merit\u0103 s\u0103 anun\u021bi \u0219i organul fiscal competent, ca s\u0103 nu r\u0103m\u00e2n\u0103 dou\u0103 \u00eenregistr\u0103ri contradictorii.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Declara\u021bia 700 \u00eenlocuie\u0219te formularele 010, 070 sau 061?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Formularele 010, 070 \u0219i celelalte se folosesc pentru \u00eenregistrarea fiscal\u0103 ini\u021bial\u0103. D700 este declara\u021bia pentru men\u021biunile ulterioare \u2013 tot ce se schimb\u0103 dup\u0103 ce e\u0219ti deja \u00eenregistrat. Punctele de lucru care nu au obliga\u021bia \u00eenregistr\u0103rii fiscale se declar\u0103 \u00een Sec\u021biunea G din D700.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Un PFA depune Declara\u021bia 700 sau Declara\u021bia Unic\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Am\u00e2ndou\u0103, pentru lucruri diferite. Declara\u021bia 700 anun\u021b\u0103 schimb\u0103rile din vectorul fiscal: TVA, angaja\u021bi, puncte de lucru, alte impozite. <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica\/\">Declara\u021bia Unic\u0103 (formular 212)<\/a> declar\u0103 veniturile \u0219i contribu\u021biile datorate. Una nu o \u00eenlocuie\u0219te pe cealalt\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ce amend\u0103 risc dac\u0103 nu depun D700 la timp?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u00centre 500 \u0219i 1.000 de lei dac\u0103 e\u0219ti persoan\u0103 fizic\u0103, PFA, \u00eentreprindere individual\u0103, profesie liberal\u0103 sau persoan\u0103 juridic\u0103 din categoria contribuabililor mici. \u00centre 1.000 \u0219i 5.000 de lei dac\u0103 e\u0219ti persoan\u0103 juridic\u0103 \u00eencadrat\u0103 la contribuabili mijlocii sau mari. Temeiul este art. 336 din Codul de procedur\u0103 fiscal\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Trebuie s\u0103 ata\u0219ez documente la Declara\u021bia 700?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru unele sec\u021biuni, da: reprezentare, contabilitate prin contract de prest\u0103ri servicii, domiciliu fiscal \u0219i sedii secundare cer o arhiv\u0103 .ZIP cu documentele justificative. F\u0103r\u0103 ea, declara\u021bia nu este complet\u0103.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ghid complet pentru Declara\u021bia 700: cine o depune, termenele de 15 \u0219i 30 de zile, 31 martie pentru micro, sec\u021biunile A\u2013G, 5 exemple completate \u0219i amenzile reale.<\/p>\n","protected":false},"author":10,"featured_media":142215,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[484,1],"tags":[564,566,565],"class_list":["post-141748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaratii-anaf","category-taxe-pfa","tag-declaratia-700","tag-declaratie-de-mentiuni","tag-vector-fiscal"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141748","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=141748"}],"version-history":[{"count":2,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141748\/revisions"}],"predecessor-version":[{"id":142217,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141748\/revisions\/142217"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142215"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}