{"id":141764,"date":"2026-06-24T11:53:57","date_gmt":"2026-06-24T11:53:57","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141764"},"modified":"2026-06-24T11:54:00","modified_gmt":"2026-06-24T11:54:00","slug":"ce-regim-de-tva-aplici-cand-cumperi-din-romania-ue-sau-din-afara-ue","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/ce-regim-de-tva-aplici-cand-cumperi-din-romania-ue-sau-din-afara-ue\/","title":{"rendered":"Ce regim de TVA aplici c\u00e2nd cumperi din Rom\u00e2nia, UE sau din 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-\u0219tii-inainte-sa-inregistrezi-o-factura\">Ce trebuie s\u0103 \u0219tii \u00eenainte s\u0103 \u00eenregistrezi 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=\"#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-\u0219tii-inainte-sa-inregistrezi-o-factura\" class=\"wp-block-heading\">Ce trebuie s\u0103 \u0219tii \u00eenainte s\u0103 \u00eenregistrezi o factur\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Acestea sunt informatiile pe trebuie s\u0103 le \u0219tii \u00eenainte s\u0103 \u00eenregistrezi o factur\u0103 :<\/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 \u0219i un cod special de TVA pentru opera\u021biuni intracomunitare?<\/li>\n\n\n\n<li>Ce cumperi? Un bun (un produs fizic) sau un serviciu? Regulile difer\u0103, mai ales c\u00e2nd furnizorul e din alt\u0103 \u021bar\u0103.<\/li>\n\n\n\n<li>De la cine \u0219i de unde? De la o firm\u0103 sau de la o persoan\u0103 fizic\u0103? Din Rom\u00e2nia, din Uniunea European\u0103 sau din afara UE? Iar dac\u0103 e din UE, are cod valid de TVA \u00een VIES?<\/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 bunurilor \u0219i serviciilor.<\/li>\n\n\n\n<li><strong>11% \u2013 cota redus\u0103<\/strong>. Pentru categoriile prev\u0103zute expres \u00een Codul fiscal (anumite alimente, medicamente, c\u0103r\u021bi, cazare etc.).<\/li>\n\n\n\n<li><strong>0% cu drept de deducere (SDD) \/ f\u0103r\u0103 drept de deducere (SFDD)<\/strong>. Opera\u021biunea e scutit\u0103; diferen\u021ba e dac\u0103 \u00ee\u021bi p\u0103strezi sau nu dreptul de a deduce TVA-ul.<\/li>\n\n\n\n<li><strong>Taxare invers\u0103 (AE)<\/strong>. Factura vine f\u0103r\u0103 TVA, iar TVA-ul \u00eel gestionezi tu, cump\u0103r\u0103torul, prin taxare invers\u0103.<\/li>\n<\/ul>\n\n\n\n<div id=\"conta-2511701361\" 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=\"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 deduci TVA. Iat\u0103 cele mai intalnite situa\u021bii in care te po\u021bi afla.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cumperi \u00een \u021bar\u0103 (bunuri sau servicii)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prime\u0219ti factura de la furnizor a\u0219a cum o emite el \u2014 cu TVA, dac\u0103 e pl\u0103titor, sau f\u0103r\u0103 TVA, dac\u0103 e \u0219i el nepl\u0103titor. TVA-ul de pe factur\u0103, dac\u0103 exist\u0103, nu \u00eel po\u021bi deduce: intr\u0103 \u00een costul t\u0103u.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti PFA nepl\u0103titor de TVA \u0219i cumperi marf\u0103 de la un furnizor din Rom\u00e2nia, pl\u0103titor de TVA, la 1.000 lei + 21% TVA. Pl\u0103te\u0219ti \u00een total 1.210 lei, iar cei 210 lei de TVA intr\u0103 \u00een costul m\u0103rfii (nu \u00eei deduci). Nu ai obligati declarative din punct de vedere al TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cumperi bunuri din UE (achizi\u021bie intracomunitar\u0103)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trebuie sat ii cont de plafonul de 34.000 lei pe an, calculat pe valoarea achizi\u021biilor intracomunitare de bunuri:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sub plafon: <\/strong>furnizorul \u00ee\u021bi emite factura cu TVA din \u021bara lui (pentru c\u0103 nu ai cod de TVA \u00een VIES). TVA-ul intr\u0103 \u00een costul bunului. Codul special de TVA este op\u021bional, nu obligatoriu.<\/li>\n\n\n\n<li><strong>Peste plafon: <\/strong>trebuie s\u0103 ceri un cod special de TVA, prin Declara\u021bia 700, \u00eenainte de achizi\u021bia care dep\u0103\u0219e\u0219te plafonul. Furnizorul \u00ee\u021bi emite factura f\u0103r\u0103 TVA, iar tu faci taxarea invers\u0103 \u0219i pl\u0103te\u0219ti TVA-ul \u00een Rom\u00e2nia. Depui Declara\u021bia 390 (cod \u201eA\u201d) \u0219i Decontul special 301.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu<\/strong>: E\u0219ti nepl\u0103titor de TVA. \u00cen mai cumperi materii prime din Belgia de 5.000 euro \u2014 e\u0219ti sub plafonul de 34.000 lei, deci furnizorul \u00ee\u021bi emite factur\u0103 cu TVA belgian, iar TVA-ul intr\u0103 \u00een cost. \u00cen august vrei s\u0103 cumperi un utilaj din Polonia de 3.000 euro, iar achizi\u021bia dep\u0103\u0219e\u0219te plafonul: ceri \u00eent\u00e2i codul special prin Declara\u021bia 700, furnizorul \u00ee\u021bi emite factura f\u0103r\u0103 TVA, tu pl\u0103te\u0219ti TVA \u00een Rom\u00e2nia (21%) \u0219i raportezi prin Declara\u021bia 390 cu \u201eA\u201d \u0219i prin Decontul special 301.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cumperi servicii din UE<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La servicii nu exist\u0103 plafon: dac\u0103 prime\u0219ti un serviciu de la o firm\u0103 din UE, de regula, e\u0219ti obligat s\u0103 ceri un cod special de TVA prin Declara\u021bia 700, indiferent de sum\u0103. Locul prest\u0103rii e \u00een Rom\u00e2nia, deci furnizorul \u00ee\u021bi emite factura f\u0103r\u0103 TVA, iar tu pl\u0103te\u0219ti TVA-ul aici, prin taxare invers\u0103. Depui Declara\u021bia 390 (cod \u201eS\u201d) \u0219i Decontul special 301.<\/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>Anumite servicii fac excep\u021bie de la regula general\u0103 (de exemplu cazarea, serviciile legate de imobile, \u00eenchirierea de scurt\u0103 durat\u0103 a mijloacelor de transport). Acolo locul prest\u0103rii e la furnizor iar acesta \u00ee\u021bi emite factura cu TVA-ul din \u021bara lui \u0219i NU ai nevoie de cod special \u2014 de exemplu: cazarea la un hotel \u00een delega\u021bie.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti nepl\u0103titor de TVA \u0219i prime\u0219ti \u00een august o factur\u0103 de servicii de traduceri de la o firm\u0103 din Germania, de 2.000 euro. Ceri \u00eent\u00e2i codul special prin Declara\u021bia 700, prime\u0219ti factura f\u0103r\u0103 TVA \u0219i pl\u0103te\u0219ti TVA-ul \u00een Rom\u00e2nia (2.000 euro \u00d7 cursul zilei \u00d7 21%). Raportezi prin Declara\u021bia 390 cu simbolul \u201eS\u201d \u0219i prin Decontul special 301.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cumperi bunuri din afara UE (import)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Furnizorul \u00ee\u021bi emite factura f\u0103r\u0103 TVA (pentru el e un export). Tu pl\u0103te\u0219ti TVA-ul \u00een vam\u0103, conform declara\u021biei vamale de import (DVI). TVA-ul pl\u0103tit \u00een vam\u0103 intr\u0103 \u00een costul bunului \u0219i nu depui declara\u021bii de TVA pentru aceast\u0103 opera\u021biune.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti nepl\u0103titor de TVA \u0219i impor\u021bi marf\u0103 din China, la 10.000 dolari (curs 4,55 lei\/$ = 45.500 lei). \u00cen vam\u0103 pl\u0103te\u0219ti TVA de 21%, adic\u0103 9.555 lei, sum\u0103 care intr\u0103 \u00een costul m\u0103rfii. Nu depui alte declaratii pentru aceasta tranzactie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cumperi servicii din afara UE (regula general\u0103 B2B)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Furnizorul din afara UE \u00ee\u021bi emite factura f\u0103r\u0103 TVA. Nu ai nevoie de cod special de TVA (nu e o achizi\u021bie intracomunitar\u0103), dar tot tu datorezi TVA-ul \u00een Rom\u00e2nia. \u00cel declari \u0219i \u00eel pl\u0103te\u0219ti prin Decontul special 301, \u00eentocmit pe CUI-ul tau. Nu depui Declara\u021biile 300, 390 sau 394.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti nepl\u0103titor de TVA \u0219i prime\u0219ti \u00een octombrie o factur\u0103 de servicii de publicitate de la o firm\u0103 din SUA, de 3.000 dolari (13.650 lei). Furnizorul emite factura f\u0103r\u0103 TVA, iar tu pl\u0103te\u0219ti TVA de 21% \u00een Rom\u00e2nia (2.867 lei) prin Decontul special 301, pe CUI-ul firmei.<\/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 cod de forma RO + CIF. Iat\u0103 cele mai intalnite situa\u021bii in care te po\u021bi afla.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"cumperi-in-\u021bara-regim-normal\"><strong>Cumperi \u00een \u021bar\u0103 \u2014 regim normal<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prime\u0219ti factura cu TVA de la furnizor \u0219i deduci TVA-ul. Opera\u021biunea intr\u0103 \u00een Decontul de TVA (D300),  \u0219i \u00een Declara\u021bia 394 (e o tranzac\u021bie \u00eentre doi parteneri din Rom\u00e2nia).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti SRL pl\u0103titor de TVA \u0219i cumperi marf\u0103 de la un furnizor din Rom\u00e2nia, la 10.000 lei + 21% TVA. Deduci cei 2.100 lei TVA. \u00cen D300 treci achizi\u021bia la r\u00e2ndul 24 (cota 21%; pentru 11% ar fi r\u00e2ndul 25). Apare \u0219i \u00een Declara\u021bia 394; \u00een Declara\u021bia 390 nu se trece, fiind opera\u021biune intern\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cumperi \u00een \u021bar\u0103 \u2014 cu taxare invers\u0103 (art. 331)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru anumite bunuri prev\u0103zute de lege (cereale, telefoane mobile, laptopuri \u0219i tablete, console, dispozitive cu circuite integrate), cump\u0103rate de la un alt pl\u0103titor de TVA, se aplic\u0103 taxarea invers\u0103 intern\u0103. Furnizorul \u00ee\u021bi emite factura f\u0103r\u0103 TVA, cu men\u021biunea \u201etaxare invers\u0103\u201d, nu pl\u0103te\u0219ti efectiv TVA, doar \u00eel colectezi \u0219i \u00eel deduci simultan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti pl\u0103titor de TVA \u0219i cumperi laptopuri de 60.000 lei de la un alt pl\u0103titor de TVA. Prime\u0219ti factura f\u0103r\u0103 TVA, cu men\u021biunea \u201etaxare invers\u0103\u201d. \u00cen D300 treci opera\u021biunea at\u00e2t pe taxa colectat\u0103, la r\u00e2ndul 12, c\u00e2t \u0219i pe taxa deductibil\u0103, la r\u00e2ndul 26. Apare \u0219i \u00een Declara\u021bia 394; \u00een Declara\u021bia 390 nu se trece.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cumperi bunuri din UE (achizi\u021bie intracomunitar\u0103)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Furnizorul \u00ee\u021bi emite factura f\u0103r\u0103 TVA. Tu aplici taxarea invers\u0103, deci nu pl\u0103te\u0219ti efectiv TVA. Raportezi prin Declara\u021bia 390 (cod \u201eA\u201d) \u0219i \u00een Decontul de TVA. Achizi\u021biile intracomunitare nu se declar\u0103 \u00een Declara\u021bia 394.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti pl\u0103titor de TVA \u0219i cumperi produse alimentare din Spania, la 7.000 euro (curs 5,07 = 35.490 lei). Fiind alimente, cota e 11%, deci faci taxare invers\u0103. \u00cen D300 treci opera\u021biunea pe taxa colectat\u0103 la r\u00e2ndurile 5 \u0219i 5.1 \u0219i pe taxa deductibil\u0103 la r\u00e2ndurile 20 \u0219i 20.1. Raportezi prin Declara\u021bia 390 cu simbolul \u201eA\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cumperi servicii din UE (regula general\u0103 B2B)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Furnizorul \u00ee\u021bi emite factura f\u0103r\u0103 TVA, fiindc\u0103 locul prest\u0103rii e \u00een Rom\u00e2nia. Aplici taxarea invers\u0103, raportezi prin Declara\u021bia 390 (cod \u201eS\u201d) \u0219i \u00een Decontul de TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti pl\u0103titor de TVA \u0219i prime\u0219ti o factur\u0103 de servicii de marketing de la o firm\u0103 din Fran\u021ba, de 3.000 euro (15.180 lei). \u00cen D300 treci opera\u021biunea pe taxa colectat\u0103 la r\u00e2ndurile 7 \u0219i 7.1 \u0219i pe taxa deductibil\u0103 la r\u00e2ndurile 22 \u0219i 22.1. Raportezi prin Declara\u021bia 390 cu simbolul \u201eS\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cumperi bunuri din afara UE (import)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Furnizorul \u00ee\u021bi emite factura f\u0103r\u0103 TVA. Pl\u0103te\u0219ti TVA-ul \u00een vam\u0103 (conform DVI), iar acesta este TVA deductibil pentru tine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti pl\u0103titor de TVA \u0219i impor\u021bi materiale consumabile din Turcia, la 4.000 dolari (18.200 lei). \u00cen vam\u0103 pl\u0103te\u0219ti TVA de 21%, adic\u0103 3.822 lei, pe care \u00eel deduci. \u00cen D300 treci suma pe partea de tax\u0103 deductibil\u0103, la r\u00e2ndul 24 (cota 21%).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cumperi servicii din afara UE (regula general\u0103 B2B)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Furnizorul din afara UE \u00ee\u021bi emite factura f\u0103r\u0103 TVA. Aplici taxarea invers\u0103 (4426 = 4427) \u0219i treci opera\u021biunea \u00een Decontul de TVA. Spre deosebire de serviciile din UE, aceste achizi\u021bii se declar\u0103 \u0219i \u00een Declara\u021bia 394, dar nu \u00een Declara\u021bia 390 (nu sunt intracomunitare).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemplu: <\/strong>E\u0219ti pl\u0103titor de TVA \u0219i prime\u0219ti o factur\u0103 de servicii IT de la o firm\u0103 din Japonia, de 2.000 dolari (9.100 lei). Faci taxare invers\u0103 pentru 1.911 lei (nota 4426 = 4427). \u00cen D300 treci opera\u021biunea pe taxa colectat\u0103 la r\u00e2ndul 7 \u0219i pe taxa deductibil\u0103 la r\u00e2ndul 22. Apare \u0219i \u00een Declara\u021bia 394; \u00een Declara\u021bia 390 nu se trece.<\/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\">La achizi\u021bii, sistemul de TVA la \u00eencasare nu schimb\u0103 cota \u0219i nici regimul, ci momentul \u00een care \u00ee\u021bi po\u021bi deduce TVA-ul. Pe scurt: deduci TVA-ul de pe o factur\u0103 de achizi\u021bie abia c\u00e2nd pl\u0103te\u0219ti efectiv furnizorul, nu c\u00e2nd prime\u0219ti factura.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dou\u0103 situa\u021bii \u00een care regula se aplic\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Dac\u0103 tu e\u0219ti la TVA la \u00eencasare, <\/strong>am\u00e2ni deducerea p\u00e2n\u0103 la plata facturii, indiferent de la cine cumperi.<\/li>\n\n\n\n<li><strong>Dac\u0103 furnizorul t\u0103u e la TVA la \u00eencasare <\/strong>(chiar dac\u0103 tu e\u0219ti \u00een regim normal), deduci TVA-ul tot la momentul pl\u0103\u021bii facturii lui.<\/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>Regula nu se aplic\u0103 la achizi\u021biile intracomunitare, la importuri \u0219i la opera\u021biunile cu taxare invers\u0103 \u2014 acolo TVA-ul devine exigibil dup\u0103 regulile lor, nu la plat\u0103.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce trebuie s\u0103 \u0219tii \u00eenainte s\u0103 \u00eenregistrezi o factur\u0103 Acestea sunt informatiile pe trebuie s\u0103 le \u0219tii \u00eenainte s\u0103 \u00eenregistrezi o factur\u0103 : Care sunt cotele de TVA \u00een 2026 De la 1 august 2025, cotele de TVA din Rom\u00e2nia sunt: Dac\u0103 e\u0219ti nepl\u0103titor de TVA E\u0219ti \u00een regimul special de scutire pentru \u00eentreprinderi mici: [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":138868,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[415,1],"tags":[],"class_list":["post-141764","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tva","category-taxe-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141764","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=141764"}],"version-history":[{"count":2,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141764\/revisions"}],"predecessor-version":[{"id":141766,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141764\/revisions\/141766"}],"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=141764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}