{"id":141758,"date":"2026-06-24T06:29:41","date_gmt":"2026-06-24T06:29:41","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141758"},"modified":"2026-08-15T12:26:08","modified_gmt":"2026-08-15T12:26:08","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<\/h2><nav><ul><li><a href=\"#ce-trebuie-sa-stii-inainte-sa-emi\u021bi-o-factura\">Ce trebuie s\u0103 \u0219tii \u00eenainte s\u0103 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=\"#tabel-regim-tva-vanzari\">Tabel: ce pui pe factur\u0103, \u00een func\u021bie de status \u0219i de client<\/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><li><a href=\"#ro-e-factura-si-regimul-de-tva\">Ce leg\u0103tur\u0103 are RO e-Factura cu regimul de TVA<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Aceea\u0219i factur\u0103 poate avea 21%, 11%, 0% sau nicio cot\u0103 \u2014 totul depinde de trei lucruri: ce status de TVA ai tu, ce vinzi \u0219i unde este clientul. Mai jos ai toate combina\u021biile, cu ce scrii pe factur\u0103 \u0219i ce declari la ANAF.<\/p>\n\n\n\n<h2 id=\"ce-trebuie-sa-stii-inainte-sa-emi\u021bi-o-factura\" class=\"wp-block-heading\">Ce trebuie s\u0103 \u0219tii \u00eenainte s\u0103 emi\u021bi o factur\u0103<\/h2>\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><strong>Ce status de TVA ai tu?<\/strong> E\u0219ti nepl\u0103titor de TVA, pl\u0103titor \u00een regim normal sau pl\u0103titor cu TVA la \u00eencasare? \u0218i ai sau nu un cod special de TVA pentru opera\u021biuni intracomunitare?<\/li>\n\n\n\n<li><strong>Ce vinzi?<\/strong> 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><strong>Cine este clientul \u0219i de unde e?<\/strong> 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<p class=\"wp-block-paragraph\">Dac\u0103 e\u0219ti nepl\u0103titor de TVA \u0219i vinzi \u00een afara Rom\u00e2niei, ai un ghid dedicat, mai detaliat, aici: <a href=\"https:\/\/contapp.ro\/blog\/tva-vanzari-ue-non-ue-neplatitori\/\">TVA la v\u00e2nzarea de bunuri \u0219i servicii \u00een UE \u0219i \u00een afara UE<\/a>. Pentru partea de cump\u0103r\u0103turi, vezi <a href=\"https:\/\/contapp.ro\/blog\/ce-regim-de-tva-aplici-cand-cumperi-din-romania-ue-sau-din-afara-ue\/\">ce regim de TVA aplici c\u00e2nd cumperi<\/a>.<\/p>\n\n\n\n<h2 id=\"care-sunt-cotele-de-tva-in-2026\" class=\"wp-block-heading\">Care sunt cotele de TVA \u00een 2026<\/h2>\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% \u2014 cota standard.<\/strong> Se aplic\u0103, ca regul\u0103, la majoritatea livr\u0103rilor de bunuri \u0219i prest\u0103rilor de servicii. \u00cen Decontul de TVA (D300) merge la r\u00e2ndul 9.<\/li>\n\n\n\n<li><strong>11% \u2014 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). \u00cen D300, r\u00e2ndul 10.<\/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<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)<\/strong> \u2014 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)<\/strong> \u2014 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. Aten\u021bie: b\u0103uturile alcoolice \u0219i b\u0103uturile nealcoolice cu zah\u0103r ad\u0103ugat r\u0103m\u00e2n la 21%, chiar dac\u0103 restul alimentelor sunt la 11%.<\/li>\n\n\n\n<li><strong>0%<\/strong> \u2014 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<\/strong> \u2014 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=\"cota-de-9-la-suta-a-expirat\" class=\"wp-block-heading\">Ce s-a \u00eent\u00e2mplat cu cota de 9%<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">P\u00e2n\u0103 pe <strong>31 iulie 2026<\/strong> a mai existat o cot\u0103 de 9%, introdus\u0103 prin art. III din Legea nr. 141\/2025. Nu era o cot\u0103 general\u0103, ci o m\u0103sur\u0103 tranzitorie: se aplica la livrarea unei <strong>singure locuin\u021be<\/strong> c\u0103tre o persoan\u0103 fizic\u0103 (singur\u0103 sau \u00eempreun\u0103 cu alt\u0103 persoan\u0103 fizic\u0103), dac\u0103 locuin\u021ba avea maximum 120 mp utili, o valoare de cel mult 600.000 lei f\u0103r\u0103 TVA (inclusiv terenul) \u0219i era locuibil\u0103 ca atare la data livr\u0103rii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Din 1 august 2026 aceast\u0103 cot\u0103 nu se mai aplic\u0103.<\/strong> R\u00e2ndul 11 din D300 r\u0103m\u00e2ne \u00een formular doar pentru opera\u021biunile cu exigibilitate \u00een perioada \u00een care m\u0103sura era \u00een vigoare. Dac\u0103 emi\u021bi o factur\u0103 acum, cotele posibile sunt 21%, 11%, 0% (scutire) sau taxare invers\u0103.<\/p>\n\n\n\n<h2 id=\"tabel-regim-tva-vanzari\" class=\"wp-block-heading\">Tabel: ce pui pe factur\u0103, \u00een func\u021bie de status \u0219i de client<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Ce vinzi \u0219i cui<\/th><th>Dac\u0103 e\u0219ti nepl\u0103titor de TVA<\/th><th>Dac\u0103 e\u0219ti pl\u0103titor de TVA<\/th><\/tr><\/thead><tbody><tr><td>Bunuri sau servicii, client din Rom\u00e2nia<\/td><td>Factur\u0103 f\u0103r\u0103 TVA. Valoarea intr\u0103 \u00een plafonul de 395.000 lei.<\/td><td>TVA 21% sau 11%; taxare invers\u0103 (art. 331) doar \u00eentre doi pl\u0103titori. D300, r\u00e2ndurile 9, 10 sau 13.<\/td><\/tr><tr><td>Servicii c\u0103tre o firm\u0103 din UE (B2B)<\/td><td>Factur\u0103 f\u0103r\u0103 TVA, cu cod special de TVA (art. 317). D390, simbol \u201eP\u201d. Nu intr\u0103 \u00een plafonul de 395.000 lei.<\/td><td>Factur\u0103 f\u0103r\u0103 TVA, taxare invers\u0103 la beneficiar. D390 \u201eP\u201d \u0219i D300, r\u00e2ndurile 3 \u0219i 3.1.<\/td><\/tr><tr><td>Bunuri c\u0103tre o firm\u0103 din UE (B2B)<\/td><td>Factur\u0103 f\u0103r\u0103 TVA, dup\u0103 regimul t\u0103u intern. Nu ai nevoie de cod special \u0219i nu depui D390.<\/td><td>Livrare intracomunitar\u0103 scutit\u0103 cu drept de deducere (art. 294 alin. (2) lit. a)). D390 \u201eL\u201d \u0219i D300, r\u00e2ndul 1.<\/td><\/tr><tr><td>Bunuri sau servicii electronice c\u0103tre persoane fizice din UE (B2C)<\/td><td>Sub 10.000 \u20ac cumulat: regimul t\u0103u intern. Peste: cod EX, \u00eenregistrare \u00een Rom\u00e2nia \u0219i OSS, sau \u00eenregistrare \u00een statul clientului.<\/td><td>Sub 10.000 \u20ac: cota din Rom\u00e2nia, D300 r\u00e2ndul 17. Peste: OSS, cota din statul clientului, D398.<\/td><\/tr><tr><td>Export de bunuri \u00een afara UE<\/td><td>Factur\u0103 f\u0103r\u0103 TVA. F\u0103r\u0103 cod special, f\u0103r\u0103 D390.<\/td><td>Scutit cu drept de deducere, cu documente vamale. D300 r\u00e2ndul 14, f\u0103r\u0103 D390.<\/td><\/tr><tr><td>Servicii c\u0103tre o firm\u0103 din afara UE<\/td><td>Factur\u0103 f\u0103r\u0103 TVA. F\u0103r\u0103 cod special, f\u0103r\u0103 D390.<\/td><td>Neimpozabil \u00een Rom\u00e2nia. D300 r\u00e2ndul 3, f\u0103r\u0103 D390.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"daca-e\u0219ti-neplatitor-de-tva\" class=\"wp-block-heading\">Dac\u0103 e\u0219ti nepl\u0103titor de TVA<\/h2>\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<div id=\"conta-2224052939\" 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=\"neplatitor-vinzi-in-romania\" class=\"wp-block-heading\">Vinzi \u00een Rom\u00e2nia (bunuri sau servicii)<\/h3>\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.<\/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 <a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\">Declara\u021bia 700<\/a>. Vezi \u0219i <a href=\"https:\/\/contapp.ro\/blog\/plafoane-fiscale-2026-pentru-pfa-ii-si-microintreprinderi\/\">plafoanele fiscale pe 2026<\/a>.<\/p>\n<\/div>\n\n\n\n<h3 id=\"neplatitor-servicii-ue\" class=\"wp-block-heading\">Prestezi servicii c\u0103tre o firm\u0103 din UE (regula general\u0103 B2B)<\/h3>\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), <strong>\u00eenainte<\/strong> 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 <a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">Declara\u021bia 390<\/a> cu simbolul \u201eP\u201d (prest\u0103ri intracomunitare de servicii).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Valoarea acestor servicii <strong>nu<\/strong> intr\u0103 \u00een plafonul de 395.000 lei, pentru c\u0103 locul prest\u0103rii nu este \u00een Rom\u00e2nia. Aceea\u0219i logic\u0103 se aplic\u0103 \u0219i exportului de bunuri \u0219i serviciilor prestate \u00een afara UE.<\/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<h3 id=\"neplatitor-bunuri-ue\" class=\"wp-block-heading\">Livrezi bunuri (produse fizice) \u00een UE<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aici trebuie f\u0103cut\u0103 o distinc\u021bie care se rateaz\u0103 des: <strong>plafonul de 10.000 euro prive\u0219te numai v\u00e2nz\u0103rile c\u0103tre persoane fizice<\/strong> (v\u00e2nz\u0103ri intracomunitare de bunuri la distan\u021b\u0103, art. 266 alin. (1) pct. 35), la care se adaug\u0103 serviciile electronice, de telecomunica\u021bii \u0219i de radiodifuziune. Este un plafon calculat cumulat pe toate statele UE, nu pe fiecare \u021bar\u0103, iar echivalentul lui \u00een lei este 46.337 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 vinzi bunuri unei firme din UE (B2B),<\/strong> opera\u021biunea nu este v\u00e2nzare la distan\u021b\u0103 \u0219i nu intr\u0103 \u00een plafonul de 10.000 euro. Ca mic\u0103 \u00eentreprindere, emi\u021bi factura f\u0103r\u0103 TVA dup\u0103 regimul t\u0103u intern, nu ai nevoie de cod special de TVA pentru livrarea de bunuri \u0219i nu depui Declara\u021bia 390 pentru ea. Nu e\u0219ti obligat s\u0103 te \u00eenregistrezi ca pl\u0103titor de TVA doar pentru c\u0103 ai v\u00e2ndut marf\u0103 \u00een alt stat membru.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 vinzi bunuri c\u0103tre persoane fizice din UE (B2C):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sub plafon:<\/strong> 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><strong>Peste plafon:<\/strong> 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. Ai trei variante: aplici regimul special transfrontalier pentru \u00eentreprinderi mici (codul EX), te \u00eenregistrezi ca pl\u0103titor de TVA \u00een Rom\u00e2nia \u0219i apoi folose\u0219ti OSS, sau 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. Dac\u0103 dep\u0103\u0219e\u0219ti pragul, de la acel moment v\u00e2nz\u0103rile se taxeaz\u0103 \u00een statul clientului. Cite\u0219te mai multe despre <a href=\"https:\/\/contapp.ro\/blog\/plata-tva-pentru-vanzari-online\/\">sistemul OSS aici<\/a>.<\/p>\n\n\n\n<h3 id=\"neplatitor-codul-ex\" class=\"wp-block-heading\">Codul EX \u2014 cum r\u0103m\u00e2i scutit de TVA \u0219i \u00een alte state membre<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Din 1 septembrie 2025, art. 310^1 din Codul fiscal (introdus prin OG nr. 22\/2025) \u00ee\u021bi permite, ca \u00eentreprindere mic\u0103 stabilit\u0103 \u00een Rom\u00e2nia, s\u0103 aplici scutirea de TVA <strong>\u0219i \u00een alte state membre<\/strong>, nu doar acas\u0103. Condi\u021biile sunt cumulative:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cifra ta de afaceri la nivelul \u00eentregii Uniuni Europene nu dep\u0103\u0219e\u0219te <strong>100.000 euro<\/strong>, nici \u00een anul curent, nici \u00een anul calendaristic precedent;<\/li>\n\n\n\n<li>valoarea v\u00e2nz\u0103rilor din statul membru \u00een care vrei scutirea nu dep\u0103\u0219e\u0219te plafonul pentru \u00eentreprinderi mici din acel stat;<\/li>\n\n\n\n<li>notifici ANAF \u00een prealabil \u0219i prime\u0219ti un cod cu sufixul <strong>EX<\/strong>, apoi raportezi trimestrial v\u00e2nz\u0103rile din Rom\u00e2nia \u0219i din celelalte state membre (procedura e stabilit\u0103 prin OPANAF nr. 2.509\/2025).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Este singura variant\u0103 prin care po\u021bi continua s\u0103 facturezi f\u0103r\u0103 TVA \u00een alt stat UE f\u0103r\u0103 s\u0103 te \u00eenregistrezi acolo. \u00cen schimb, vine cu obliga\u021bii administrative reale: notific\u0103ri, raportare trimestrial\u0103 \u0219i monitorizarea a dou\u0103 plafoane deodat\u0103. Detaliile, pas cu pas, \u00een <a href=\"https:\/\/contapp.ro\/blog\/codul-ex-ghid-practic-pentru-aplicarea-scutirii-de-tva-in-alte-state-membre-ue\/\">ghidul practic despre codul EX<\/a>.<\/p>\n\n\n\n<h3 id=\"neplatitor-in-afara-ue\" class=\"wp-block-heading\">Livrezi sau prestezi \u00een afara UE (export \u0219i servicii non-UE)<\/h3>\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. Nici aceste sume nu intr\u0103 \u00een plafonul de 395.000 lei.<\/p>\n\n\n\n<h2 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<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti \u00eenregistrat \u00een scopuri de TVA conform art. 316 \u0219i ai un cod de forma RO + CIF. Acum colectezi TVA \u0219i \u00eel deduci. Iat\u0103 \u00een ce situa\u021bii te po\u021bi afla.<\/p>\n\n\n\n<h3 id=\"platitor-vanzari-interne\" class=\"wp-block-heading\">Vinzi \u00een Rom\u00e2nia \u2014 regim normal<\/h3>\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 D300, la r\u00e2ndul 10.<\/p>\n\n\n\n<h3 id=\"platitor-taxare-inversa\" class=\"wp-block-heading\">Vinzi \u00een Rom\u00e2nia \u2014 cu taxare invers\u0103 (art. 331)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru anumite bunuri \u0219i servicii prev\u0103zute expres de lege \u2014 cereale \u0219i plante tehnice, telefoane mobile, dispozitive cu circuite integrate, console de jocuri, tablete PC \u0219i laptopuri, certificate verzi, certificate de emisii de gaze, energie electric\u0103 \u0219i gaze naturale c\u0103tre un comerciant \u2014 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>Trei condi\u021bii, nu una.<\/strong> (1) Taxarea invers\u0103 intern\u0103 func\u021bioneaz\u0103 doar \u00eentre doi pl\u0103titori de TVA \u00eenregistra\u021bi \u00een Rom\u00e2nia \u2014 dac\u0103 vinzi unui nepl\u0103titor, aplici regim normal, cu TVA pe factur\u0103. (2) Pentru telefoane mobile, dispozitive cu circuite integrate, console, tablete PC \u0219i laptopuri, taxarea invers\u0103 se aplic\u0103 <strong>numai dac\u0103 valoarea acestor bunuri \u00eenscris\u0103 pe o factur\u0103, f\u0103r\u0103 TVA, este de cel pu\u021bin 22.500 lei<\/strong> (art. 331 alin. (6)). La cereale nu exist\u0103 prag. (3) M\u0103sura este prelungit\u0103 prin derogare european\u0103 <strong>p\u00e2n\u0103 la 31 decembrie 2026<\/strong>; dup\u0103 aceast\u0103 dat\u0103 se aplic\u0103 doar dac\u0103 e prelungit\u0103 din nou.<\/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. Valoarea dep\u0103\u0219e\u0219te pragul de 22.500 lei, 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, sau dac\u0103 factura ar fi de 3.000 lei, ai pune TVA normal de 21%. \u00cen D300 treci livrarea la r\u00e2ndul 13.<\/p>\n\n\n\n<h3 id=\"platitor-livrare-intracomunitara\" class=\"wp-block-heading\">Livrezi bunuri \u00een UE \u2014 livrare intracomunitar\u0103 scutit\u0103<\/h3>\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 trei lucruri:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>clientul are un cod valid de TVA \u00een VIES<\/strong>, dintr-un alt stat membru, \u0219i \u021bi-l comunic\u0103 (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\n\n\n<li><strong>depui corect Declara\u021bia 390.<\/strong> Din 2020, depunerea corect\u0103 a declara\u021biei recapitulative este condi\u021bie de fond pentru scutire, nu doar o obliga\u021bie declarativ\u0103 \u2014 dac\u0103 lipse\u0219te sau e gre\u0219it\u0103, ANAF poate refuza scutirea.<\/li>\n<\/ul>\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<h3 id=\"platitor-servicii-ue\" class=\"wp-block-heading\">Prestezi servicii c\u0103tre firme din UE (regula general\u0103 B2B)<\/h3>\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. Vezi \u0219i <a href=\"https:\/\/contapp.ro\/blog\/operatiuni-intracomunitare-pfa-ii-si-profesii-liberale\/\">tranzac\u021biile intracomunitare la PFA \u0219i profesii liberale<\/a>.<\/p>\n\n\n\n<h3 id=\"platitor-oss\" class=\"wp-block-heading\">Vinzi c\u0103tre persoane fizice din UE (OSS \/ v\u00e2nz\u0103ri la distan\u021b\u0103)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0218i aici se aplic\u0103 logica plafonului de 10.000 euro pe an, cumulat pe toate statele. 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 \u0219i nu depui Declara\u021bia 390 pentru aceast\u0103 opera\u021biune; v\u00e2nz\u0103rile declarate prin OSS nu se mai trec nici \u00een D300, nici \u00een D390.<\/p>\n\n\n\n<h3 id=\"platitor-export\" class=\"wp-block-heading\">Expor\u021bi bunuri sau prestezi servicii \u00een afara UE<\/h3>\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, deci emi\u021bi factur\u0103 f\u0103r\u0103 TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exportul de bunuri \u0219i prest\u0103rile de servicii \u00een afara UE nu se declar\u0103 \u00een Declara\u021bia 390 \u2014 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<h2 id=\"daca-aplici-tva-la-incasare-ce-se-schimba\" class=\"wp-block-heading\">Dac\u0103 aplici TVA la \u00eencasare \u2014 ce se schimb\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sistemul de TVA la \u00eencasare \u00eel pot aplica pl\u0103titorii de TVA \u00een regim normal care nu au dep\u0103\u0219it un anumit plafon de cifr\u0103 de afaceri \u0219i care au optat pentru el, prin Declara\u021bia 700. Plafonul a fost majorat \u00een trepte prin OUG nr. 8\/2026:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1 ianuarie \u2013 28 februarie 2026:<\/strong> 4.500.000 lei;<\/li>\n\n\n\n<li><strong>1 martie \u2013 31 decembrie 2026:<\/strong> 5.000.000 lei;<\/li>\n\n\n\n<li><strong>de la 1 ianuarie 2027:<\/strong> 5.500.000 lei.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Important: regimul <strong>nu schimb\u0103 ce cot\u0103 pui pe factur\u0103<\/strong>, ci momentul \u00een care datorezi TVA-ul statului \u2014 adic\u0103 exigibilitatea. Colectezi 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 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, neimpozabil), nu cel de TVA la \u00eencasare.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"ro-e-factura-si-regimul-de-tva\" class=\"wp-block-heading\">Ce leg\u0103tur\u0103 are RO e-Factura cu regimul de TVA<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Regimul de TVA \u00ee\u021bi spune <em>ce<\/em> scrii pe factur\u0103. RO e-Factura \u00ee\u021bi spune <em>pe ce canal<\/em> o trimi\u021bi \u2014 iar cele dou\u0103 nu se suprapun perfect.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>V\u00e2nz\u0103ri \u00een Rom\u00e2nia:<\/strong> obligatoriu prin e-Factura, at\u00e2t B2B, c\u00e2t \u0219i B2C (B2C din 1 ianuarie 2025). Obliga\u021bia nu depinde de statusul t\u0103u de TVA \u2014 se aplic\u0103 \u0219i nepl\u0103titorilor.<\/li>\n\n\n\n<li><strong>Din 1 ianuarie 2026:<\/strong> intr\u0103 \u00een sistem \u0219i facturile emise c\u0103tre persoane impozabile nestabilite \u00een Rom\u00e2nia, dar \u00eenregistrate aici \u00een scopuri de TVA.<\/li>\n\n\n\n<li><strong>R\u0103m\u00e2n \u00een afara obliga\u021biei:<\/strong> exportul, livr\u0103rile intracomunitare c\u0103tre clien\u021bi identifica\u021bi cu cod de TVA din alt stat membru \u0219i opera\u021biunile scutite f\u0103r\u0103 drept de deducere.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Detaliile, termenele \u0219i amenzile sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/e-factura\/\">ghidul complet despre e-Factura<\/a>.<\/p>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h3 id=\"faq-ce-cota-pun\" class=\"wp-block-heading\">Ce cot\u0103 de TVA pun pe factur\u0103 \u00een 2026?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 e\u0219ti pl\u0103titor de TVA \u0219i vinzi \u00een Rom\u00e2nia, cota standard este 21%. Cota redus\u0103 de 11% se aplic\u0103 doar categoriilor prev\u0103zute expres \u00een Codul fiscal (anumite alimente, medicamente, c\u0103r\u021bi, cazare, lemne de foc). Dac\u0103 e\u0219ti nepl\u0103titor de TVA, nu pui nicio cot\u0103 \u2014 emi\u021bi factura f\u0103r\u0103 TVA, indiferent unde e clientul.<\/p>\n\n\n\n<h3 id=\"faq-cota-9\" class=\"wp-block-heading\">Mai exist\u0103 cota de 9%?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Cota de 9% prev\u0103zut\u0103 la art. III din Legea nr. 141\/2025 a fost o m\u0103sur\u0103 tranzitorie pentru achizi\u021bia unei singure locuin\u021be de c\u0103tre o persoan\u0103 fizic\u0103 \u0219i s-a aplicat doar \u00een perioada 1 august 2025 \u2013 31 iulie 2026. Din 1 august 2026 nu mai poate fi folosit\u0103 pentru facturi noi.<\/p>\n\n\n\n<h3 id=\"faq-cod-special-bunuri\" class=\"wp-block-heading\">Am nevoie de cod special de TVA ca s\u0103 v\u00e2nd bunuri unei firme din UE?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu, dac\u0103 e\u0219ti nepl\u0103titor de TVA. Codul special de la art. 317 e obligatoriu pentru <strong>prest\u0103rile de servicii<\/strong> intracomunitare \u0219i pentru achizi\u021biile intracomunitare de bunuri peste plafon, nu pentru livrarea de bunuri c\u0103tre o firm\u0103 din alt stat membru. Pentru acea livrare emi\u021bi factur\u0103 f\u0103r\u0103 TVA, dup\u0103 regimul t\u0103u intern, \u0219i nu depui Declara\u021bia 390.<\/p>\n\n\n\n<h3 id=\"faq-plafon-395000\" class=\"wp-block-heading\">V\u00e2nz\u0103rile \u00een UE \u00eemi consum\u0103 plafonul de 395.000 lei?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu, at\u00e2t timp c\u00e2t locul opera\u021biunii nu este \u00een Rom\u00e2nia. Serviciile prestate unei firme din UE, exportul de bunuri \u0219i serviciile prestate \u00een afara UE nu intr\u0103 \u00een cifra de afaceri care se compar\u0103 cu plafonul de scutire de 395.000 lei. Intr\u0103 v\u00e2nz\u0103rile interne.<\/p>\n\n\n\n<h3 id=\"faq-taxare-inversa-laptop\" class=\"wp-block-heading\">C\u00e2nd se aplic\u0103 taxarea invers\u0103 la laptopuri \u0219i telefoane?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Numai dac\u0103 sunt \u00eendeplinite simultan dou\u0103 condi\u021bii: ambele p\u0103r\u021bi sunt \u00eenregistrate \u00een scopuri de TVA \u00een Rom\u00e2nia, iar valoarea acestor bunuri \u00eenscris\u0103 pe factur\u0103, f\u0103r\u0103 TVA, este de cel pu\u021bin 22.500 lei. Sub acest prag pui TVA normal. M\u0103sura e valabil\u0103 p\u00e2n\u0103 la 31 decembrie 2026.<\/p>\n\n\n\n<h3 id=\"faq-plafon-10000-euro\" class=\"wp-block-heading\">Ce este plafonul de 10.000 euro \u0219i pe cine prive\u0219te?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Este pragul (46.337 lei) peste care v\u00e2nz\u0103rile la distan\u021b\u0103 c\u0103tre persoane fizice din UE, plus serviciile electronice, de telecomunica\u021bii \u0219i de radiodifuziune, se taxeaz\u0103 \u00een statul clientului, nu \u00een Rom\u00e2nia. Se calculeaz\u0103 cumulat pe toate statele membre. Nu prive\u0219te v\u00e2nz\u0103rile c\u0103tre firme.<\/p>\n\n\n\n<h3 id=\"faq-scutit-vs-neimpozabil\" class=\"wp-block-heading\">Ce diferen\u021b\u0103 este \u00eentre \u201escutit\u201d \u0219i \u201eneimpozabil\u201d?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La scutire, opera\u021biunea are locul \u00een Rom\u00e2nia \u0219i e scutit\u0103 printr-un articol din lege (art. 292 pentru scutirile f\u0103r\u0103 drept de deducere, art. 294\u2013296 pentru cele cu drept de deducere). La neimpozabil, locul opera\u021biunii este \u00een afara Rom\u00e2niei (art. 275 pentru bunuri, art. 278 pentru servicii), deci nu intr\u0103 deloc \u00een sfera TVA din Rom\u00e2nia. Ambele apar ca 0% pe factur\u0103, dar se declar\u0103 diferit \u00een D300.<\/p>\n\n\n\n<h3 id=\"faq-efactura-clienti-ue\" class=\"wp-block-heading\">Trebuie s\u0103 trimit prin e-Factura facturile c\u0103tre clien\u021bi din UE?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu, livr\u0103rile intracomunitare c\u0103tre clien\u021bi identifica\u021bi cu un cod de TVA din alt stat membru \u0219i exporturile r\u0103m\u00e2n \u00een afara obliga\u021biei RO e-Factura. Din 1 ianuarie 2026 intr\u0103 \u00eens\u0103 \u00een sistem facturile c\u0103tre persoane impozabile nestabilite \u00een Rom\u00e2nia, dar \u00eenregistrate aici \u00een scopuri de TVA.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce cot\u0103 de TVA pui pe factur\u0103 \u00een 2026, \u00een func\u021bie de statusul t\u0103u de TVA, de ce vinzi \u0219i de unde e clientul. Tabel de decizie, exemple \u0219i r\u00e2ndurile din D300.<\/p>\n","protected":false},"author":10,"featured_media":142123,"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":6,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141758\/revisions"}],"predecessor-version":[{"id":142124,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141758\/revisions\/142124"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142123"}],"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}]}}