{"id":141748,"date":"2026-06-11T11:43:49","date_gmt":"2026-06-11T11:43:49","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141748"},"modified":"2026-06-11T11:44:20","modified_gmt":"2026-06-11T11:44:20","slug":"declaratia-700","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/declaratia-700\/","title":{"rendered":"Declara\u021bia 700"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/contapp.ro\/blog\/?p=141736&amp;preview=true#ce-este-declara%C8%9Bia-700\">Ce este Declara\u021bia 700<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/?p=141736&amp;preview=true#ce-trebuie-sa-%C8%99tii-inainte-sa-depui-d-700\">Ce trebuie s\u0103 \u0219tii \u00eenainte s\u0103 depui D700<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/?p=141736&amp;preview=true#cine-depune-declara%C8%9Bia-700\">Cine depune Declara\u021bia 700<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/?p=141736&amp;preview=true#cum-se-depune-declara%C8%9Bia-700\">Cum se depune Declara\u021bia 700?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/?p=141736&amp;preview=true#cele-mai-frecvente-situa%C8%9Bii-in-care-folose%C8%99ti-d-700\">Cele mai frecvente situa\u021bii \u00een care folose\u0219ti D700<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/?p=141736&amp;preview=true#cum-este-structurat-formularul\">Cum este structurat formularul<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/?p=141736&amp;preview=true#exemple-practice\">Exemple practice<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/?p=141736&amp;preview=true#cateva-instruc%C8%9Biuni-utile-de-completare\">C\u00e2teva instruc\u021biuni utile de completare<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/?p=141736&amp;preview=true#ce-se-intampla-daca-nu-depui-d-700\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depui D700?<\/a><\/li>\n<\/ul>\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 persoana, 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\u00a0Declara\u021bia 700\u00a0(sau D700).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ce este Declara\u021bia 700<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 700 este formularul prin care transmiti catre ANAF orice modificare ap\u0103rut\u0103 \u00een situa\u021bia ta fiscal\u0103. D700 este formularul cu care \u00ee\u021bi actualizezi vectorul fiscal. 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<h3 class=\"wp-block-heading\">Ce trebuie s\u0103 \u0219tii \u00eenainte s\u0103 depui D700<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Formularul are dou\u0103 \u201efeluri\u201d, pe care le bifezi chiar la \u00eenceput:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Declara\u021bie de men\u021biuni (DM) \u2013 pentru a ad\u0103uga, modifica sau scoate obliga\u021bii din vectorul fiscal.<\/li>\n\n\n\n<li>Declara\u021bie de radiere (DR) \u2013 pentru a \u00eenchide\/radia \u00eenregistrarea fiscal\u0103 (de regul\u0103, la \u00eencetarea activit\u0103\u021bii).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Mai trebuie s\u0103 \u0219tii c\u0103, pentru anumite sec\u021biuni (reprezentare, contabilitate prin contract, domiciliu fiscal, sedii secundare), formularul \u00ee\u021bi cere o arhiv\u0103 .ZIP cu documentele justificative ata\u0219at\u0103. F\u0103r\u0103 ea, declara\u021bia nu este complet\u0103.<\/p>\n\n\n\n<div id=\"conta-2569469332\" 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\">Cine depune Declara\u021bia 700<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">D700 se depune de practic orice contribuabil deja \u00eenregistrat fiscal care are de comunicat o schimbare. \u00cen func\u021bie de calitatea ta, \u00een formular, vei alege una din urmatoarele optiuni:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>010<\/strong>\u00a0\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>\u00a0\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>\u00a0\u2013 persoane fizice (cu sau f\u0103r\u0103 cod numeric personal);<\/li>\n\n\n\n<li><strong>040<\/strong>\u00a0\u2013 institu\u021bii publice;<\/li>\n\n\n\n<li><strong>070<\/strong>\u00a0\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<h3 class=\"wp-block-heading\"><a>Cum se depune Declara\u021bia 700?<\/a><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 700 se depune exclusiv electronic, prin Spa\u021biul Privat Virtual (SPV) de pe&nbsp;<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/700.html\" target=\"_blank\" rel=\"noreferrer noopener\">site-ul ANAF<\/a>&nbsp;sau prin portalul e-guvernare.ro, sec\u021biunea de depunere declara\u021bii. Ceea ce inseamna ca va trebui ca, inainte de toate, sa ai o semnatura electronica si sa fie inregistrata la ANAF. Vezi care sunt pasii&nbsp;<a href=\"https:\/\/contapp.ro\/blog\/spatiul-privat-virtual\/\">aici<\/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 mentiunea \u201eNu exist\u0103 erori de validare.\u201d<\/li>\n<\/ol>\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<\/em>&nbsp;<em>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 in 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, dar 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 (de regul\u0103 prin SPV sau pe e-mail).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Cele mai frecvente situa\u021bii \u00een care folose\u0219ti D700<\/a><\/h3>\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<\/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><\/tr><\/thead><tbody><tr><td>Modificarea domiciliului fiscal<\/td><td>Sec\u021biunea A<\/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><\/tr><tr><td>Schimbarea\/men\u021binerea perioadei fiscale TVA (trimestru \u2194 lun\u0103)<\/td><td>Sec\u021biunea B.II<\/td><\/tr><tr><td>Notificare TVA la \u00eencasare (aplicare\/\u00eencetare)<\/td><td>Sec\u021biunea B.IV<\/td><\/tr><tr><td>Cod special de TVA pentru opera\u021biuni intracomunitare<\/td><td>Sec\u021biunea B.VI<\/td><\/tr><tr><td>Anularea \u00eenregistr\u0103rii \u00een scopuri de TVA<\/td><td>Sec\u021biunea B.VIII<\/td><\/tr><tr><td>Trecerea de la micro\u00eentreprindere la impozit pe profit (\u0219i invers)<\/td><td>Sec\u021biunea C<\/td><\/tr><tr><td>\u00cenregistrarea ca angajator (impozit salarii + contribu\u021bii)<\/td><td>Sec\u021biunea D<\/td><\/tr><tr><td>Al\u021bi pl\u0103titori de venit (drepturi de autor, activitate sportiv\u0103)<\/td><td>Sec\u021biunea E<\/td><\/tr><tr><td>Alte impozite \u0219i taxe (impozit pe construc\u021bii, accize, redeven\u021be etc.)<\/td><td>Sec\u021biunea F<\/td><\/tr><tr><td>Sedii secundare f\u0103r\u0103 obliga\u021bia \u00eenregistr\u0103rii fiscale<\/td><td>Sec\u021biunea G<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Cum este structurat formularul<\/a><\/h3>\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>\u00a0\u2013 men\u021biuni (DM) sau radiere (DR).<\/li>\n\n\n\n<li><strong>II. Date de identificare<\/strong>\u00a0\u2013 CIF\/CUI, denumire \u0219i declara\u021bia de \u00eenregistrare depus\u0103 ini\u021bial.<\/li>\n\n\n\n<li><strong>III. Reprezentare prin<\/strong>\u00a0\u2013 dac\u0103 depui prin \u00eemputernicit, reprezentant legal\/fiscal etc.<\/li>\n\n\n\n<li><strong>IV. Alte date<\/strong>\u00a0\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>\u00a0\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>\u00a0\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>\u00a0\u2013 domiciliul fiscal;<\/li>\n\n\n\n<li><strong>B<\/strong>\u00a0\u2013 TVA \u0219i vectorul fiscal de TVA (cu 8 subsec\u021biuni, B.I\u2013B.VIII);<\/li>\n\n\n\n<li><strong>C<\/strong>\u00a0\u2013 impozite directe: profit (cod 100), micro\u00eentreprinderi (cod 120), impozit specific (cod 130);<\/li>\n\n\n\n<li><strong>D<\/strong>\u00a0\u2013 angajatori: impozit pe salarii (602), CAS (412), CASS (432), CAM (480);<\/li>\n\n\n\n<li><strong>E<\/strong>\u00a0\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>\u00a0\u2013 alte impozite \u0219i taxe (accize, redeven\u021be, impozit pe construc\u021bii etc.);<\/li>\n\n\n\n<li><strong>G<\/strong>\u00a0\u2013 sedii secundare care nu au obliga\u021bia \u00eenregistr\u0103rii fiscale.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Exemple practice<\/a><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Profesie liberal\u0103 care \u00ee\u0219i deschide un punct de lucru<br><\/strong>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=\"\" 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\">Termen: 15 zile de la data la care \u00eenfiin\u021bezi punctul de lucru.<\/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<p class=\"wp-block-paragraph\"><strong>2. PFA care vrea cod special de TVA pentru servicii din UE<\/strong><\/p>\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.<\/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 ex. 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=\"\" 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\">Termen: \u00eenainte de efectuarea primei opera\u021biuni intracomunitare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3.<\/strong> <strong>PFA care vrea s\u0103 devin\u0103 pl\u0103titoare de TVA \u0219i alege TVA la \u00eencasare<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ai un PFA nepl\u0103titor de TVA \u0219i, de\u0219i nu ai atins plafonul de 395.000 lei, 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=\"\" 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.<\/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=\"\" 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\">Termen<strong>:&nbsp;<\/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<p class=\"wp-block-paragraph\"><strong>4. Trecerea de la TVA trimestrial la TVA lunar<\/strong><\/p>\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\"><strong>Ce completezi \u00een D700:<\/strong><\/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=\"\" 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\">Termen: maximum 5 zile lucr\u0103toare de la finele lunii \u00een care a intervenit exigibilitatea TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. SRL care angajeaz\u0103 primul salariat<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00ce\u021bi deschizi firma \u0219i angajezi pentru prima data. 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\/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=\"\" 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\">Termen: 15 zile de la data dob\u00e2ndirii calit\u0103\u021bii de angajator.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>C\u00e2teva instruc\u021biuni utile de completare<\/a><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Folose\u0219te mereu ultima versiune<\/strong>\u00a0a formularului. Valid\u0103rile se schimb\u0103 des, iar un PDF vechi \u00ee\u021bi poate da erori la depunere.<\/li>\n\n\n\n<li><strong>Deschide PDF-ul cu Adobe Reader<\/strong>. Unele browsere nu afi\u0219eaz\u0103 corect formularele \u201einteligente\u201d \u0219i vei vedea doar un mesaj de tip \u201ePlease wait\u2026\u201d.<\/li>\n\n\n\n<li><strong>Completeaz\u0103 doar ce te prive\u0219te<\/strong>. Sec\u021biunile A\u2013G se bifeaz\u0103 automat \u00een Capitolul V pe m\u0103sur\u0103 ce le completezi; nu le for\u021ba pe cele care nu se aplic\u0103.<\/li>\n\n\n\n<li><strong>Aten\u021bie la ata\u0219amentul .ZIP<\/strong>. Pentru reprezentare, contabilitate prin contract, domiciliu fiscal sau sedii secundare, documentele justificative sunt obligatorii.<\/li>\n\n\n\n<li><strong>Cifra de afaceri pentru TVA nu e cea contabil\u0103<\/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<h3 class=\"wp-block-heading\"><a>Ce se \u00eent\u00e2mpl\u0103 dac\u0103 nu depui D700?<\/a><\/h3>\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 de la 500 la 5.000 lei, conform art. 336 din Legea nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103.<\/p>\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","protected":false},"excerpt":{"rendered":"<p>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 persoana, ai trecut de la micro\u00eentreprindere la impozit pe profit sau pur \u0219i simplu \u021bi-ai mutat domiciliul fiscal. Toate aceste schimb\u0103ri se [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":138868,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[484,1],"tags":[],"class_list":["post-141748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaratii-anaf","category-taxe-pfa"],"_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":1,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141748\/revisions"}],"predecessor-version":[{"id":141749,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141748\/revisions\/141749"}],"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=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}]}}