{"id":141758,"date":"2026-06-24T06:29:41","date_gmt":"2026-06-24T06:29:41","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141758"},"modified":"2026-06-24T06:45:07","modified_gmt":"2026-06-24T06:45:07","slug":"ce-regim-de-tva-aplici-cand-vinzi-in-romania-in-ue-sau-in-afara-ue","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/ce-regim-de-tva-aplici-cand-vinzi-in-romania-in-ue-sau-in-afara-ue\/","title":{"rendered":"Ce regim de TVA aplici c\u00e2nd vinzi \u00een Rom\u00e2nia, \u00een UE sau \u00een afara UE"},"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-trebuie-sa-stii-inainte-sa-emi\u021bi-o-factura\">Ce trebuie sa stii inainte sa emi\u021bi o factur\u0103<\/a><\/li><li><a href=\"#care-sunt-cotele-de-tva-in-2026\">Care sunt cotele de TVA \u00een 2026<\/a><\/li><li><a href=\"#cum-\u0219tii-ce-cota-sa-pui\">Cum \u0219tii ce cot\u0103 s\u0103 pui<\/a><\/li><li><a href=\"#daca-e\u0219ti-neplatitor-de-tva\">Dac\u0103 e\u0219ti nepl\u0103titor de TVA<\/a><\/li><li><a href=\"#daca-e\u0219ti-platitor-de-tva-in-regim-normal\">Dac\u0103 e\u0219ti pl\u0103titor de TVA \u00een regim normal<\/a><\/li><li><a href=\"#daca-aplici-tva-la-incasare-ce-se-schimba\">Dac\u0103 aplici TVA la \u00eencasare \u2014 ce se schimb\u0103<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h3 id=\"ce-trebuie-sa-stii-inainte-sa-emi\u021bi-o-factura\" class=\"wp-block-heading\">Ce trebuie sa stii inainte sa emi\u021bi o factur\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cenainte de orice, trei \u00eentreb\u0103ri \u00ee\u021bi dau aproape tot r\u0103spunsul:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ce status de TVA ai tu? E\u0219ti nepl\u0103titor de TVA, pl\u0103titor \u00een regim normal sau pl\u0103titor cu TVA la \u00eencasare? Ai un cod special de TVA pentru opera\u021biuni intracomunitare.<\/li>\n\n\n\n<li>Ce vinzi? Un bun (un produs fizic) sau un serviciu? Regulile difer\u0103, mai ales c\u00e2nd clientul e din alt\u0103 \u021bar\u0103.<\/li>\n\n\n\n<li>Cine este clientul \u0219i de unde e? O firm\u0103 sau o persoan\u0103 fizic\u0103? Din Rom\u00e2nia, din Uniunea European\u0103 sau din afara UE?<\/li>\n<\/ul>\n\n\n\n<h3 id=\"care-sunt-cotele-de-tva-in-2026\" class=\"wp-block-heading\">Care sunt cotele de TVA \u00een 2026<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">De la 1 august 2025, cotele de TVA din Rom\u00e2nia sunt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>21% \u2013 cota standard. <\/strong>Se aplic\u0103, ca regul\u0103, la majoritatea livr\u0103rilor de bunuri \u0219i prest\u0103rilor de servicii.<\/li>\n\n\n\n<li><strong>11% \u2013 cota redus\u0103. <\/strong>Se aplic\u0103 pentru categoriile de bunuri \u0219i servicii prev\u0103zute expres \u00een Codul fiscal (de exemplu, anumite alimente, medicamente, c\u0103r\u021bi, cazare etc.).<\/li>\n\n\n\n<li><strong>9% \u2013 <\/strong>cot\u0103 special\u0103 pentru anumite livr\u0103ri de bunuri, conform art. III din Legea nr. 141\/2025. Se declar\u0103 separat, la r\u00e2ndul 11 din Decontul de TVA (D300).<\/li>\n\n\n\n<li><strong>0% cu drept de deducere (SDD). <\/strong>Opera\u021biunea e scutit\u0103, dar tu \u00ee\u021bi p\u0103strezi dreptul de a deduce TVA-ul de la achizi\u021bii (de exemplu, livr\u0103rile intracomunitare de bunuri \u0219i exporturile).<\/li>\n\n\n\n<li><strong>0% f\u0103r\u0103 drept de deducere (SFDD). <\/strong>Opera\u021biunea e scutit\u0103, dar f\u0103r\u0103 drept de deducere (de exemplu, anumite servicii medicale, educa\u021bie, asigur\u0103ri).<\/li>\n\n\n\n<li><strong>Taxare invers\u0103 (AE). <\/strong>Nu pui TVA pe factur\u0103; TVA-ul \u00eel gestioneaz\u0103 beneficiarul. Pe factur\u0103 apare men\u021biunea \u201etaxare invers\u0103\u201d.<\/li>\n\n\n\n<li><strong>Neimpozabil \u00een Rom\u00e2nia. <\/strong>Opera\u021biunea nu are locul \u00een Rom\u00e2nia (art. 275 pentru bunuri, art. 278 pentru servicii), deci nu intr\u0103 \u00een sfera TVA din Rom\u00e2nia. Emi\u021bi factur\u0103 f\u0103r\u0103 TVA, dar din alt motiv dec\u00e2t scutirea \u2014 nu e propriu-zis o \u201ecot\u0103\u201d, ci o opera\u021biune \u00een afara sferei TVA.<\/li>\n<\/ul>\n\n\n\n<div id=\"conta-184077597\" 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=\"cum-\u0219tii-ce-cota-sa-pui\" class=\"wp-block-heading\">Cum \u0219tii ce cot\u0103 s\u0103 pui<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cota nu se alege la \u00eent\u00e2mplare \u2014 depinde de ce vinzi \u0219i de unde are locul opera\u021biunea. Pe scurt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>21% (standard) \u2013 <\/strong>regula general\u0103: tot ce nu se \u00eencadreaz\u0103 expres la o cot\u0103 redus\u0103, la o scutire sau la taxare invers\u0103.<\/li>\n\n\n\n<li><strong>11% (redus\u0103) \u2013 <\/strong>doar pentru categoriile prev\u0103zute expres \u00een Codul fiscal: de exemplu alimente \u0219i b\u0103uturi nealcoolice, medicamente, c\u0103r\u021bi, manuale, ziare \u0219i reviste, cazare, lemne de foc \u2014 \u00een condi\u021biile \u0219i cu excep\u021biile din lege.<\/li>\n\n\n\n<li><strong>9% \u2013 <\/strong>\u00een situa\u021biile specifice prev\u0103zute la art. III din Legea nr. 141\/2025 (de aceea are un r\u00e2nd dedicat \u00een D300 \u2014 r\u00e2ndul 11).<\/li>\n\n\n\n<li><strong>0% \u2013 <\/strong>nu e o singur\u0103 situa\u021bie: poate fi scutit cu drept de deducere (SDD: export, livrare intracomunitar\u0103 de bunuri), scutit f\u0103r\u0103 drept de deducere (SFDD: medical, educa\u021bie, asigur\u0103ri) sau taxare invers\u0103 (AE).<\/li>\n\n\n\n<li><strong>Neimpozabil \u2013 <\/strong>c\u00e2nd locul opera\u021biunii este \u00een afara Rom\u00e2niei; nu pui TVA rom\u00e2nesc, dar opera\u021biunea nu e \u201escutit\u0103\u201d, ci \u00een afara sferei TVA.<\/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>Aten\u021bie! <\/strong>Nu confunda \u201escutit\u201d cu \u201eneimpozabil\u201d. La scutire (SDD\/SFDD) opera\u021biunea are locul \u00een Rom\u00e2nia \u0219i e scutit\u0103 printr-un articol din lege (art. 292, respectiv 294\u2013296). La neimpozabil, locul opera\u021biunii este \u00een afara Rom\u00e2niei (art. 275\/278), deci nici nu intr\u0103 \u00een sfera TVA din Rom\u00e2nia. Ambele apar ca 0% pe factur\u0103 \u2014 dar SDD \u0219i neimpozabil \u00ee\u021bi p\u0103streaz\u0103 dreptul de deducere, \u00een timp ce SFDD nu.<\/p>\n<\/div>\n\n\n\n<h3 id=\"daca-e\u0219ti-neplatitor-de-tva\" class=\"wp-block-heading\">Dac\u0103 e\u0219ti nepl\u0103titor de TVA<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti \u00een regimul special de scutire pentru \u00eentreprinderi mici: nu colectezi TVA \u0219i, ca regul\u0103, nu \u00eel deduci.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vinzi \u00een Rom\u00e2nia (bunuri sau servicii)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Emi\u021bi factura f\u0103r\u0103 TVA. Nu colectezi TVA \u0219i nu ai obliga\u021bii declarative de TVA pentru aceast\u0103 opera\u021biune \u2014 nu se aplic\u0103.<\/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>Valoarea v\u00e2nz\u0103rilor tale interne intr\u0103 \u00een plafonul de scutire de 395.000 lei (art. 310 din Codul fiscal). C\u00e2nd \u00eel dep\u0103\u0219e\u0219ti, devii pl\u0103titor de TVA \u00een regim normal \u0219i trebuie s\u0103 te \u00eenregistrezi prin Declara\u021bia 700.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Prestezi servicii c\u0103tre o firm\u0103 din UE (regula general\u0103 B2B)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Locul prest\u0103rii se mut\u0103 la beneficiar, deci firma din UE datoreaz\u0103 TVA la ea \u00een \u021bar\u0103, prin taxare invers\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce faci concret:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ob\u021bii un cod special de TVA pentru opera\u021biuni intracomunitare, prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\">Declara\u021bia 700<\/a> (art. 317), \u00eenainte de prima prestare.<\/li>\n\n\n\n<li>Emi\u021bi factura f\u0103r\u0103 TVA, cu codul special trecut pe factur\u0103.<\/li>\n\n\n\n<li>Raportezi \u00een Declara\u021bia 390 cu simbolul \u201eP\u201d (prest\u0103ri intracomunitare de servicii).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Valoarea acestor servicii NU intr\u0103 \u00een plafonul de 395.000 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti PFA nepl\u0103titor de TVA \u0219i prestezi servicii IT unei firme din Germania, la 2.000 euro pe lun\u0103. \u00cenainte de prima factur\u0103, ceri prin Declara\u021bia 700 un cod special de TVA. Emi\u021bi factura f\u0103r\u0103 TVA, cu acest cod trecut pe ea, iar firma din Germania aplic\u0103 taxarea invers\u0103 la ea \u00een \u021bar\u0103. Raportezi opera\u021biunea \u00een Declara\u021bia 390 cu simbolul \u201eP\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Livrezi bunuri (produse fizice) \u00een UE<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aici conteaz\u0103 plafonul de 10.000 euro (aprox. 46.337 lei), calculat cumulat pentru toate statele UE (nu pe fiecare \u021bar\u0103) \u0219i incluz\u00e2nd \u0219i serviciile electronice\/telecom:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sub plafon: aplici regimul t\u0103u din Rom\u00e2nia, adic\u0103 emi\u021bi factura f\u0103r\u0103 TVA, ca la o v\u00e2nzare intern\u0103.<\/li>\n\n\n\n<li>Peste plafon daca este vanzare B2B: te \u00eenregistrezi ca pl\u0103titor de TVA \u00een Rom\u00e2nia.<\/li>\n\n\n\n<li>Peste plafon daca este vanzare B2C: locul livr\u0103rii se mut\u0103 \u00een statul clientului \u0219i apare obliga\u021bia de TVA acolo. Ca nepl\u0103titor nu te po\u021bi \u00eenscrie direct \u00een OSS, pentru c\u0103 nu ai cod de TVA na\u021bional. Practic, ai dou\u0103 variante \u2014 fie te \u00eenregistrezi ca pl\u0103titor de TVA \u00een Rom\u00e2nia (ob\u021bii cod na\u021bional \u0219i apoi po\u021bi folosi OSS), fie te \u00eenregistrezi direct \u00een statul clientului.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu:<\/strong> E\u0219ti nepl\u0103titor de TVA \u0219i vinzi obiecte handmade online c\u0103tre persoane fizice din UE. C\u00e2t timp totalul acestor v\u00e2nz\u0103ri la distan\u021b\u0103 r\u0103m\u00e2ne sub 10.000 euro pe an (cumulat pe toate \u021b\u0103rile), emi\u021bi factura f\u0103r\u0103 TVA, ca la o v\u00e2nzare intern\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 depasesti 10.000 euro \u00eentr-un an, ai dep\u0103\u0219it plafonul: de la acel moment v\u00e2nz\u0103rile se taxeaz\u0103 \u00een statul clientului. Cum, ca nepl\u0103titor, nu po\u021bi intra direct \u00een OSS, fie te \u00eenregistrezi ca pl\u0103titor de TVA \u00een Rom\u00e2nia \u0219i apoi folose\u0219ti OSS, fie te \u00eenregistrezi \u00een fiecare stat \u00een care vinzi. Citeste mai multe despre <a href=\"https:\/\/contapp.ro\/blog\/plata-tva-pentru-vanzari-online\/\">sistemul OSS aici<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Livrezi\/prestezi \u00een afara UE (export \u0219i servicii non-UE)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Emi\u021bi factura f\u0103r\u0103 TVA. Pentru un export de bunuri sau un serviciu prestat unei firme din afara UE nu ai nevoie de cod special de TVA \u0219i nu depui declara\u021bii de TVA pentru aceast\u0103 opera\u021biune.<\/p>\n\n\n\n<h3 id=\"daca-e\u0219ti-platitor-de-tva-in-regim-normal\" class=\"wp-block-heading\">Dac\u0103 e\u0219ti pl\u0103titor de TVA \u00een regim normal<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti \u00eenregistrat de TVA conform art. 316 \u0219i ai un cod de forma RO + CIF. Acum colectezi TVA \u0219i \u00eel deduci. Iat\u0103 in ce situatii te poti afla.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vinzi \u00een Rom\u00e2nia \u2014 regim normal<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pui TVA pe factur\u0103, cu cota corespunz\u0103toare bunului sau serviciului: 21% ca regul\u0103, 11% sau scutire (0%) pentru opera\u021biunile scutite. Colectezi TVA-ul \u0219i \u00eel raportezi \u00een Decontul de TVA (D300).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti SRL pl\u0103titor de TVA \u0219i vinzi produse alimentare unui magazin, la 10.000 lei. Fiind alimente, aplici cota redus\u0103 de 11%, deci adaugi 1.100 lei TVA, iar clientul pl\u0103te\u0219te 11.100 lei. Colectezi cei 1.100 lei \u0219i \u00eei treci \u00een Decontul de TVA (D300). \u00cen D300, baza \u0219i TVA-ul merg la r\u00e2ndul 10.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vinzi \u00een Rom\u00e2nia \u2014 cu taxare invers\u0103 (art. 331)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru anumite bunuri \u0219i servicii prev\u0103zute expres de lege (de exemplu cereale, telefoane mobile, laptopuri \u0219i tablete, console de jocuri, dispozitive cu circuite integrate) se aplic\u0103 taxarea invers\u0103 intern\u0103. Pe factur\u0103 nu pui TVA, ci men\u021biunea \u201etaxare invers\u0103\u201d.<\/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>Taxarea invers\u0103 intern\u0103 func\u021bioneaz\u0103 doar \u00eentre doi pl\u0103titori de TVA. Dac\u0103 vinzi unui nepl\u0103titor, aplici regim normal, cu TVA pe factur\u0103.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti pl\u0103titor de TVA \u0219i vinzi laptopuri \u00een valoare de 60.000 lei unei firme tot pl\u0103titoare de TVA. Pentru aceste bunuri se aplic\u0103 taxarea invers\u0103, a\u0219a c\u0103 emi\u021bi factura f\u0103r\u0103 TVA, cu men\u021biunea \u201etaxare invers\u0103\u201d. Tu nu colectezi TVA, iar cump\u0103r\u0103torul face taxarea invers\u0103 (4426 = 4427). Dac\u0103 ai vinde acelea\u0219i laptopuri unui nepl\u0103titor, ai pune TVA normal de 21% pe factur\u0103. \u00cen D300 treci livrarea la r\u00e2ndul 13 (livr\u0103ri supuse tax\u0103rii inverse).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Livrezi bunuri \u00een UE \u2014 livrare intracomunitar\u0103 scutit\u0103<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Emi\u021bi factura f\u0103r\u0103 TVA, opera\u021biunea fiind scutit\u0103 cu drept de deducere (art. 294 alin. (2) lit. a) din Codul fiscal). Ca s\u0103 beneficiezi de scutire, ai nevoie de dou\u0103 lucruri:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>clientul are un cod valid de TVA \u00een VIES <\/strong>(verific\u0103-l \u00eenainte de livrare);<\/li>\n\n\n\n<li><strong>ai dovada transportului <\/strong>din care reiese c\u0103 bunurile au plecat din Rom\u00e2nia \u00een alt stat membru.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Raportezi livrarea \u00een Declara\u021bia 390 \u0219i \u00een D300.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti pl\u0103titor de TVA \u0219i vinzi marf\u0103 unei firme din Ungaria care are cod valid de TVA (verificat \u00een VIES), la 20.000 euro. Emi\u021bi factura f\u0103r\u0103 TVA (scutit cu drept de deducere), p\u0103strezi dovada transportului din care reiese c\u0103 bunurile au ajuns \u00een Ungaria, raportezi \u00een Declara\u021bia 390 cu simbolul \u201eL\u201d \u0219i treci opera\u021biunea \u00een D300 la r\u00e2ndul 1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Prestezi servicii c\u0103tre firme din UE (regula general\u0103 B2B)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Emi\u021bi factura f\u0103r\u0103 TVA \u2014 locul prest\u0103rii e la beneficiar, care aplic\u0103 taxarea invers\u0103 la el \u00een \u021bar\u0103. Raportezi \u00een Declara\u021bia 390 cu simbolul \u201eP\u201d \u0219i \u00een D300.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti pl\u0103titor de TVA \u0219i prestezi servicii de marketing unei firme din Fran\u021ba, la 3.000 euro. Emi\u021bi factura f\u0103r\u0103 TVA, fiindc\u0103 locul prest\u0103rii e la client, care aplic\u0103 taxarea invers\u0103 la el. Raportezi \u00een Declara\u021bia 390 cu simbolul \u201eP\u201d \u0219i \u00een D300, la r\u00e2ndurile 3 \u0219i 3.1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vinzi c\u0103tre persoane fizice din UE (OSS \/ v\u00e2nz\u0103ri la distan\u021b\u0103)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0218i aici se aplic\u0103 logica plafonului de 10.000 euro pe an. Sub plafon, v\u00e2nzarea are de regul\u0103 locul \u00een Rom\u00e2nia \u0219i pui cota din Rom\u00e2nia. Peste plafon, te \u00eenregistrezi \u00een OSS \u0219i aplici cota din statul clientului. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti pl\u0103titor de TVA \u0219i vinzi produse online c\u0103tre persoane fizice din UE. Sub plafonul de 10.000 euro pe an aplici cota din Rom\u00e2nia. C\u00e2nd \u00eel dep\u0103\u0219e\u0219ti, te \u00eenregistrezi \u00een OSS \u0219i aplici cota din \u021bara fiec\u0103rui client \u2014 de exemplu, pentru un client din Fran\u021ba pui cota francez\u0103. TVA-ul colectat prin OSS \u00eel declari \u0219i \u00eel pl\u0103te\u0219ti trimestrial, prin declara\u021bia special\u0103 (D398). C\u00e2t timp e\u0219ti sub plafon \u0219i locul v\u00e2nz\u0103rii e \u00een Rom\u00e2nia, o treci \u00een D300 la r\u00e2ndul 17, nu depui Declara\u021bia 390 pentru aceasta operatiune; v\u00e2nz\u0103rile declarate prin OSS nu se mai trec \u00een D300 sau 390.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Expor\u021bi bunuri \/ prestezi servicii \u00een afara UE<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exportul de bunuri este scutit cu drept de deducere : emi\u021bi factura f\u0103r\u0103 TVA \u0219i p\u0103strezi documentele vamale care atest\u0103 ie\u0219irea bunurilor din UE.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Serviciile prestate unei firme din afara UE au locul \u00een afara Rom\u00e2niei: factur\u0103 f\u0103r\u0103 TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exportul de bunuri\/prestarii de servicii in afara UE nu se declara in Declara\u021bia 390 (nu sunt opera\u021biuni intracomunitare).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu<\/strong>: E\u0219ti pl\u0103titor de TVA \u0219i expor\u021bi marf\u0103 unui client din SUA, la 10.000 euro. Emi\u021bi factura f\u0103r\u0103 TVA (scutit cu drept de deducere) \u0219i p\u0103strezi documentele vamale care atest\u0103 ie\u0219irea bunurilor din UE. Treci opera\u021biunea \u00een D300 la r\u00e2ndul 14 \u0219i nu depui Declara\u021bia 390.<\/p>\n\n\n\n<h3 id=\"daca-aplici-tva-la-incasare-ce-se-schimba\" class=\"wp-block-heading\">Dac\u0103 aplici TVA la \u00eencasare \u2014 ce se schimb\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Sistemul de TVA la \u00eencasare \u00eel pot aplica pl\u0103titorii de TVA \u00een regim normal cu o cifr\u0103 de afaceri sub 5.000.000 lei (pentru perioada\u00a01 martie \u2013 31 decembrie 2026, 5.500.000 lei, \u00eencep\u00e2nd cu\u00a01 ianuarie 2027), care au optat pentru el (prin Declara\u021bia 700).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Important: regimul nu schimb\u0103 ce cot\u0103 pui pe factur\u0103, ci momentul \u00een care datorezi TVA-ul statului \u2014 adic\u0103 exigibilitatea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe scurt: colectezi (datorezi) TVA-ul abia la data la care \u00ee\u021bi \u00eencasezi efectiv factura de la client, nu la data emiterii ei. P\u00e2n\u0103 atunci, TVA-ul r\u0103m\u00e2ne neexigibil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2teva preciz\u0103ri utile:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pe factura ta apare men\u021biunea \u201eTVA la \u00eencasare\u201d.<\/li>\n\n\n\n<li>Se aplic\u0103 doar la v\u00e2nz\u0103rile interne cu taxare normal\u0103. La livr\u0103ri intracomunitare, exporturi, taxare invers\u0103 sau opera\u021biuni cu locul \u00een afara Rom\u00e2niei, regimul de TVA la \u00eencasare nu se aplic\u0103 \u2014 acolo TVA-ul e 0 sau se datoreaz\u0103 dup\u0103 regulile specifice.<\/li>\n\n\n\n<li>C\u0103tre clien\u021bi din afara \u021b\u0103rii tratamentul r\u0103m\u00e2ne cel de la opera\u021biunile externe (scutiri, taxare invers\u0103), nu cel de TVA la \u00eencasare.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce trebuie sa stii inainte sa emi\u021bi o factur\u0103 \u00cenainte de orice, trei \u00eentreb\u0103ri \u00ee\u021bi dau aproape tot r\u0103spunsul: Care sunt cotele de TVA \u00een 2026 De la 1 august 2025, cotele de TVA din Rom\u00e2nia sunt: Cum \u0219tii ce cot\u0103 s\u0103 pui Cota nu se alege la \u00eent\u00e2mplare \u2014 depinde de ce vinzi \u0219i [&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":[485,486],"class_list":["post-141758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa","tag-cote-tva","tag-regim-tva"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141758","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=141758"}],"version-history":[{"count":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141758\/revisions"}],"predecessor-version":[{"id":141763,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141758\/revisions\/141763"}],"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=141758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}