{"id":141764,"date":"2026-06-24T11:53:57","date_gmt":"2026-06-24T11:53:57","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141764"},"modified":"2026-08-15T13:07:28","modified_gmt":"2026-08-15T13:07:28","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<\/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=\"#tabel-regim-tva-achizitii\">Tabel: ce faci cu factura, \u00een func\u021bie de status \u0219i de furnizor<\/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=\"#curs-de-schimb-si-termene\">Cursul de schimb \u0219i termenele de depunere<\/a><\/li><li><a href=\"#ro-e-factura-si-achizitiile\">Ce leg\u0103tur\u0103 are RO e-Factura cu achizi\u021biile<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">La cump\u0103r\u0103turi, \u00eentrebarea nu e ce cot\u0103 pui pe factur\u0103 \u2014 factura o emite altcineva. \u00centrebarea e ce faci cu ea: deduci TVA-ul, \u00eel treci pe cost, \u00eel plate\u0219ti tu \u00een Rom\u00e2nia prin taxare invers\u0103 sau \u00eel achi\u021bi \u00een vam\u0103. Mai jos ai toate variantele, cu declara\u021biile aferente. Pentru partea cealalt\u0103, vezi <a href=\"https:\/\/contapp.ro\/blog\/ce-regim-de-tva-aplici-cand-vinzi-in-romania-in-ue-sau-in-afara-ue\/\">ce regim de TVA aplici c\u00e2nd vinzi<\/a>.<\/p>\n\n\n\n<h2 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<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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 \u0219i un cod special de TVA pentru opera\u021biuni intracomunitare?<\/li>\n\n\n\n<li><strong>Ce cumperi?<\/strong> 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><strong>De la cine \u0219i de unde?<\/strong> 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<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 bunurilor \u0219i serviciilor.<\/li>\n\n\n\n<li><strong>11% \u2014 cota redus\u0103.<\/strong> Pentru categoriile prev\u0103zute expres \u00een Codul fiscal (anumite alimente, medicamente, c\u0103r\u021bi, cazare).<\/li>\n\n\n\n<li><strong>0% cu drept de deducere (SDD) sau 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<p class=\"wp-block-paragraph\">Cota de 9% prev\u0103zut\u0103 la art. III din Legea nr. 141\/2025 a fost o m\u0103sur\u0103 tranzitorie pentru livrarea unei singure locuin\u021be 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 apare pe facturi noi.<\/p>\n\n\n\n<h2 id=\"tabel-regim-tva-achizitii\" class=\"wp-block-heading\">Tabel: ce faci cu factura, \u00een func\u021bie de status \u0219i de furnizor<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>De unde cumperi<\/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 din Rom\u00e2nia<\/td><td>Prime\u0219ti factura a\u0219a cum o emite furnizorul. TVA-ul, dac\u0103 exist\u0103, intr\u0103 \u00een cost. F\u0103r\u0103 declara\u021bii.<\/td><td>Deduci TVA-ul. D300 r\u00e2ndul 24 (21%) sau 25 (11%), plus D394.<\/td><\/tr><tr><td>Bunuri din Rom\u00e2nia cu taxare invers\u0103 (art. 331)<\/td><td>Nu se aplic\u0103 \u2014 furnizorul \u00ee\u021bi emite factur\u0103 cu TVA.<\/td><td>Factur\u0103 f\u0103r\u0103 TVA, colectezi \u0219i deduci simultan. D300 r\u00e2ndurile 12 \u0219i 26, plus D394.<\/td><\/tr><tr><td>Bunuri din UE (achizi\u021bie intracomunitar\u0103)<\/td><td>Sub 34.000 lei\/an: factur\u0103 cu TVA-ul din \u021bara furnizorului, \u00een cost. Peste: cod special, taxare invers\u0103, D390 \u201eA\u201d \u0219i D301.<\/td><td>Factur\u0103 f\u0103r\u0103 TVA, taxare invers\u0103. D300 r\u00e2ndurile 5\/5.1 \u0219i 20\/20.1, plus D390 \u201eA\u201d. Nu se declar\u0103 \u00een D394.<\/td><\/tr><tr><td>Servicii din UE (regula general\u0103 B2B)<\/td><td>F\u0103r\u0103 plafon: cod special obligatoriu, taxare invers\u0103, D390 \u201eS\u201d \u0219i D301.<\/td><td>Factur\u0103 f\u0103r\u0103 TVA, taxare invers\u0103. D300 r\u00e2ndurile 7\/7.1 \u0219i 22\/22.1, plus D390 \u201eS\u201d.<\/td><\/tr><tr><td>Bunuri din afara UE (import)<\/td><td>Plate\u0219ti TVA \u00een vam\u0103, intr\u0103 \u00een cost. F\u0103r\u0103 declara\u021bii de TVA.<\/td><td>Plate\u0219ti TVA \u00een vam\u0103 \u0219i \u00eel deduci. D300 r\u00e2ndul 24 sau 25, dup\u0103 cot\u0103.<\/td><\/tr><tr><td>Servicii din afara UE<\/td><td>F\u0103r\u0103 cod special, dar datorezi TVA \u00een Rom\u00e2nia. Doar D301.<\/td><td>Taxare invers\u0103. D300 r\u00e2ndurile 7 \u0219i 22, plus D394 (sec\u021biunea F). Nu se declar\u0103 \u00een 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 deduci TVA. Iat\u0103 cele mai \u00eent\u00e2lnite situa\u021bii \u00een care te po\u021bi afla.<\/p>\n\n\n\n<h3 id=\"neplatitor-cumperi-in-tara\" class=\"wp-block-heading\">Cumperi \u00een \u021bar\u0103 (bunuri sau servicii)<\/h3>\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 ai obliga\u021bii declarative din punctul de vedere al TVA.<\/p>\n\n\n\n<h3 id=\"neplatitor-bunuri-ue-plafon\" class=\"wp-block-heading\">Cumperi bunuri din UE \u2014 plafonul de 34.000 lei<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Trebuie s\u0103 \u021bii cont de plafonul de 34.000 lei pe an calendaristic, calculat pe valoarea cumulat\u0103 a achizi\u021biilor intracomunitare de bunuri (art. 268 alin. (4) din Codul fiscal). \u00cen calcul intr\u0103 \u0219i valoarea tranzac\u021biei care produce dep\u0103\u0219irea, nu doar cele de dinaintea ei.<\/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 \u00eei comunici un cod de TVA valid \u00een VIES. TVA-ul str\u0103in intr\u0103 \u00een costul bunului. Codul special de TVA r\u0103m\u00e2ne op\u021bional \u2014 po\u021bi opta pentru taxarea \u00een Rom\u00e2nia \u0219i sub plafon.<\/li>\n\n\n\n<li><strong>Peste plafon:<\/strong> trebuie s\u0103 ceri un cod special de TVA prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\">Declara\u021bia 700<\/a> (art. 317), <strong>\u00eenainte<\/strong> de achizi\u021bia care dep\u0103\u0219e\u0219te plafonul. Furnizorul \u00ee\u021bi emite factura f\u0103r\u0103 TVA, tu faci taxarea invers\u0103 \u0219i plate\u0219ti TVA-ul \u00een Rom\u00e2nia. Depui <a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">Declara\u021bia 390<\/a> (simbol \u201eA\u201d) \u0219i <a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\">Decontul special 301<\/a>.<\/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 (curs 5,08 lei\/\u20ac, adic\u0103 25.400 lei) \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 un utilaj din Polonia de 3.000 euro (15.240 lei): cumulat ajungi la 40.640 lei, deci 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% din 15.240 lei = 3.200 lei) \u0219i raportezi prin Declara\u021bia 390 cu \u201eA\u201d \u0219i prin Decontul special 301.<\/p>\n\n\n\n<div id=\"conta-1168344190\" 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-exceptii-plafon\" class=\"wp-block-heading\">Ce nu intr\u0103 sub plafon: mijloacele de transport noi \u0219i produsele accizabile<\/h3>\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> Plafonul de 34.000 lei <strong>nu se aplic\u0103 deloc<\/strong> la achizi\u021bia intracomunitar\u0103 de <strong>mijloace de transport noi<\/strong> \u0219i de <strong>produse accizabile<\/strong> (alcool, tutun, produse energetice). Acolo opera\u021biunea e taxabil\u0103 \u00een Rom\u00e2nia de la primul leu, chiar dac\u0103 e\u0219ti nepl\u0103titor \u0219i chiar dac\u0103 e prima ta achizi\u021bie din UE. Dac\u0103 iei o ma\u0219in\u0103 din alt stat membru, vezi \u00eent\u00e2i <a href=\"https:\/\/contapp.ro\/blog\/cumperi-masina-din-ue-noua-sau-second-hand\/\">c\u00e2nd ma\u0219ina e considerat\u0103 nou\u0103 \u0219i c\u00e2nd second-hand<\/a> \u2014 diferen\u021ba schimb\u0103 complet tratamentul de TVA.<\/p>\n<\/div>\n\n\n\n<h3 id=\"neplatitor-servicii-ue\" class=\"wp-block-heading\">Cumperi servicii din UE<\/h3>\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 regul\u0103 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 (simbol \u201eS\u201d) \u0219i Decontul special 301. Detaliile, \u00een <a href=\"https:\/\/contapp.ro\/blog\/tva-servicii-ue-non-ue-neplatitori\/\">ghidul TVA la achizi\u021bii de servicii pentru nepl\u0103titori<\/a>.<\/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: cazarea, serviciile legate de bunuri imobile, \u00eenchirierea pe termen scurt a mijloacelor de transport, restaurantele \u0219i cateringul, accesul la evenimente. Acolo locul prest\u0103rii este la furnizor, iar acesta \u00ee\u021bi emite factura cu TVA-ul din \u021bara lui \u0219i <strong>nu<\/strong> 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: la un curs de 5,08 lei\/\u20ac, baza e 10.160 lei, iar TVA-ul de 21% \u00eenseamn\u0103 2.134 lei. Raportezi prin Declara\u021bia 390 cu simbolul \u201eS\u201d \u0219i prin Decontul special 301.<\/p>\n\n\n\n<h3 id=\"neplatitor-import\" class=\"wp-block-heading\">Cumperi bunuri din afara UE (import)<\/h3>\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. 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<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>TVA-ul din vam\u0103 nu se calculeaz\u0103 pe factur\u0103.<\/strong> Baza de impozitare la import este valoarea \u00een vam\u0103 <strong>plus<\/strong> taxele vamale \u0219i alte taxe datorate la import, accizele \u0219i cheltuielile accesorii (transport, asigurare, manipulare) p\u00e2n\u0103 la primul loc de destina\u021bie din Rom\u00e2nia \u2014 art. 289 din Codul fiscal. Dac\u0103 aplici cota doar la valoarea m\u0103rfii, subestimezi TVA-ul.<\/p>\n<\/div>\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). La asta se adaug\u0103 transportul \u0219i asigurarea p\u00e2n\u0103 la destina\u021bie, 2.500 lei, \u0219i taxa vamal\u0103 de 2.400 lei. Baza de impozitare devine 50.400 lei, iar TVA-ul de 21% \u00eenseamn\u0103 10.584 lei \u2014 sum\u0103 care intr\u0103 \u00een costul m\u0103rfii. Dac\u0103 ai fi calculat doar pe factur\u0103, ai fi ob\u021binut 9.555 lei, cu peste 1.000 de lei mai pu\u021bin. Nu depui alte declara\u021bii pentru aceast\u0103 tranzac\u021bie.<\/p>\n\n\n\n<h3 id=\"neplatitor-servicii-non-ue\" class=\"wp-block-heading\">Cumperi servicii din afara UE (regula general\u0103 B2B)<\/h3>\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, fiindc\u0103 nu e o achizi\u021bie intracomunitar\u0103, dar tot tu datorezi TVA-ul \u00een Rom\u00e2nia (art. 307 alin. (2)). \u00cel declari \u0219i \u00eel pl\u0103te\u0219ti prin Decontul special 301, \u00eentocmit pe CUI-ul t\u0103u. 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 (curs 4,55 lei\/$ = 13.650 lei). Furnizorul emite factura f\u0103r\u0103 TVA, iar tu pl\u0103te\u0219ti TVA de 21% \u00een Rom\u00e2nia, adic\u0103 2.867 lei, prin Decontul special 301.<\/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 cod de forma RO + CIF. Iat\u0103 cele mai \u00eent\u00e2lnite situa\u021bii \u00een care te po\u021bi afla.<\/p>\n\n\n\n<h3 id=\"cumperi-in-\u021bara-regim-normal\" class=\"wp-block-heading\">Cumperi \u00een \u021bar\u0103 \u2014 regim normal<\/h3>\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, fiind 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. \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<h3 id=\"platitor-taxare-inversa-interna\" class=\"wp-block-heading\">Cumperi \u00een \u021bar\u0103 \u2014 cu taxare invers\u0103 (art. 331)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru anumite bunuri prev\u0103zute 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, energie electric\u0103 \u0219i gaze naturale c\u0103tre un comerciant \u2014 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, ci \u00eel colectezi \u0219i \u00eel deduci simultan (4426 = 4427).<\/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>Pragul de 22.500 lei.<\/strong> 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)). Sub prag, furnizorul \u00ee\u021bi emite factur\u0103 cu TVA normal. La cereale nu exist\u0103 prag. M\u0103sura e prelungit\u0103 prin derogare european\u0103 p\u00e2n\u0103 la <strong>31 decembrie 2026<\/strong>.<\/p>\n<\/div>\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. Valoarea dep\u0103\u0219e\u0219te pragul de 22.500 lei, deci 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. Dac\u0103 factura ar fi fost de 3.000 lei, furnizorul \u021bi-ar fi pus TVA de 21%.<\/p>\n\n\n\n<h3 id=\"platitor-bunuri-ue\" class=\"wp-block-heading\">Cumperi bunuri din UE (achizi\u021bie intracomunitar\u0103)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Furnizorul \u00ee\u021bi emite factura f\u0103r\u0103 TVA \u2014 dar numai dac\u0103 \u00eei comunici codul t\u0103u de TVA \u0219i el \u00eel verific\u0103 \u00een VIES. Tu aplici taxarea invers\u0103, deci nu pl\u0103te\u0219ti efectiv TVA. Raportezi prin Declara\u021bia 390 (simbol \u201eA\u201d) \u0219i \u00een Decontul de TVA. Achizi\u021biile intracomunitare nu se declar\u0103 \u00een Declara\u021bia 394. 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<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 lei\/\u20ac = 35.490 lei). Fiind alimente, cota e 11%, deci colectezi \u0219i deduci simultan 3.904 lei. \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<h3 id=\"platitor-servicii-ue\" class=\"wp-block-heading\">Cumperi servicii din UE (regula general\u0103 B2B)<\/h3>\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 (simbol \u201eS\u201d) \u0219i \u00een Decontul de TVA. Excep\u021biile de la regula general\u0103 (imobile, cazare, restaurante, \u00eenchiriere pe termen scurt de mijloace de transport, acces la evenimente) func\u021bioneaz\u0103 la fel ca la nepl\u0103titori: acolo furnizorul \u00ee\u021bi factureaz\u0103 cu TVA-ul din \u021bara lui.<\/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<h3 id=\"platitor-import\" class=\"wp-block-heading\">Cumperi bunuri din afara UE (import)<\/h3>\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, calculat pe baza de impozitare de la art. 289 (valoare \u00een vam\u0103 + taxe vamale + accize + cheltuieli accesorii), 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 (curs 4,55 lei\/$ = 18.200 lei), cu 1.300 lei transport \u0219i 800 lei tax\u0103 vamal\u0103. Baza de impozitare e 20.300 lei, iar TVA-ul de 21% \u00eenseamn\u0103 4.263 lei, pe care \u00eei 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\">Exist\u0103 \u0219i posibilitatea de a nu pl\u0103ti efectiv TVA-ul \u00een vam\u0103, pe baza unui <strong>certificat de am\u00e2nare a pl\u0103\u021bii TVA \u00een vam\u0103<\/strong> (art. 326 alin. (4)), caz \u00een care taxa se \u00eenregistreaz\u0103 doar contabil, prin taxare invers\u0103. Condi\u021biile sunt \u00eens\u0103 restrictive \u2014 statut de operator economic autorizat sau importuri de cel pu\u021bin 50 de milioane de lei \u00een ultimele 6 luni, f\u0103r\u0103 obliga\u021bii fiscale restante \u2014 deci nu e o op\u021biune pentru firmele mici.<\/p>\n\n\n\n<h3 id=\"platitor-servicii-non-ue\" class=\"wp-block-heading\">Cumperi servicii din afara UE (regula general\u0103 B2B)<\/h3>\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, la sec\u021biunea F (facturi primite de la persoane nestabilite \u00een UE, pentru care beneficiarul e obligat la plata TVA), dar nu \u00een Declara\u021bia 390, fiindc\u0103 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 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<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\">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. De aceea men\u021biunea \u201eTVA la \u00eencasare\u201d de pe factura primit\u0103 conteaz\u0103 \u2014 \u021bi-o po\u021bi verifica \u0219i \u00een Registrul persoanelor care aplic\u0103 TVA la \u00eencasare, publicat de ANAF.<\/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<h2 id=\"curs-de-schimb-si-termene\" class=\"wp-block-heading\">Cursul de schimb \u0219i termenele de depunere<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dou\u0103 detalii care se gre\u0219esc des la achizi\u021biile din str\u0103in\u0103tate.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cursul de schimb.<\/strong> Baza de impozitare \u00een valut\u0103 se converte\u0219te la cursul BNR din <strong>ultima zi bancar\u0103 anterioar\u0103 datei la care intervine exigibilitatea<\/strong> taxei (sau la cursul b\u0103ncii comerciale, dac\u0103 ai optat pentru el) \u2014 art. 290 din Codul fiscal. Nu e \u201ecursul zilei\u201d \u00een care \u00eenregistrezi factura. La achizi\u021biile intracomunitare de bunuri, exigibilitatea intervine la data emiterii facturii sau cel t\u00e2rziu \u00een a 15-a zi a lunii urm\u0103toare celei \u00een care a avut loc livrarea.<\/li>\n\n\n\n<li><strong>Termenele.<\/strong> Declara\u021bia 390 \u0219i Decontul special 301 se depun p\u00e2n\u0103 la data de <strong>25 a lunii urm\u0103toare<\/strong> celei \u00een care ai avut opera\u021biuni \u2014 \u0219i numai pentru lunile \u00een care ai avut. Decontul de TVA (D300) \u0219i Declara\u021bia 394 urmeaz\u0103 perioada ta fiscal\u0103, lunar\u0103 sau trimestrial\u0103, cu acela\u0219i termen de 25. TVA-ul din 301 se \u0219i pl\u0103te\u0219te p\u00e2n\u0103 la aceea\u0219i dat\u0103.<\/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>Dou\u0103 plafoane de 10.000 euro, dou\u0103 cifre \u00een lei.<\/strong> La <strong>achizi\u021bii<\/strong> intracomunitare de bunuri plafonul e <strong>34.000 lei<\/strong> (art. 268), iar la <strong>v\u00e2nz\u0103ri<\/strong> la distan\u021b\u0103 c\u0103tre persoane fizice din UE e <strong>46.337 lei<\/strong> (art. 266 alin. (1) pct. 35). Sunt aceia\u0219i 10.000 de euro, dar converti\u021bi la cursuri legale stabilite \u00een ani diferi\u021bi. Nu e o gre\u0219eal\u0103 de tipar \u2014 sunt dou\u0103 plafoane distincte, care se urm\u0103resc separat.<\/p>\n<\/div>\n\n\n\n<h2 id=\"ro-e-factura-si-achizitiile\" class=\"wp-block-heading\">Ce leg\u0103tur\u0103 are RO e-Factura cu achizi\u021biile<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pe partea de cump\u0103r\u0103turi, e-Factura nu schimb\u0103 regimul de TVA, dar schimb\u0103 <em>ce document<\/em> ai voie s\u0103 \u00eenregistrezi.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Facturile de la furnizori din Rom\u00e2nia<\/strong> ajung \u00een SPV \u0219i trebuie desc\u0103rcate de acolo. Singurul exemplar original este cel din sistem.<\/li>\n\n\n\n<li><strong>Beneficiarul care \u00eenregistreaz\u0103 \u00een contabilitate o factur\u0103 primit\u0103 pe alt canal<\/strong>, de\u0219i furnizorul avea obliga\u021bia s\u0103 o transmit\u0103 prin e-Factura, risc\u0103 o amend\u0103 egal\u0103 cu <strong>15% din valoarea facturii<\/strong>. Deci nu accepta PDF-uri \u201epe email\u201d de la furnizori interni.<\/li>\n\n\n\n<li><strong>Achizi\u021biile intracomunitare \u0219i importurile r\u0103m\u00e2n \u00een afara sistemului<\/strong> \u2014 furnizorul str\u0103in nu are cum s\u0103 emit\u0103 prin RO e-Factura, deci prime\u0219ti factura direct de la el.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Detaliile \u0219i lista complet\u0103 de amenzi 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-34000-sau-46337\" class=\"wp-block-heading\">Plafonul meu la achizi\u021biile din UE e 34.000 lei sau 46.337 lei?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">34.000 lei. Cifra de 46.337 lei este plafonul pentru v\u00e2nz\u0103rile la distan\u021b\u0103 c\u0103tre persoane fizice din UE, deci prive\u0219te ce vinzi, nu ce cumperi. Ambele reprezint\u0103 10.000 de euro, dar converti\u021bi la cursuri legale diferite, \u0219i se urm\u0103resc separat.<\/p>\n\n\n\n<h3 id=\"faq-cand-cer-cod-special\" class=\"wp-block-heading\">C\u00e2nd sunt obligat s\u0103 cer cod special de TVA?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ca nepl\u0103titor de TVA: \u00eenainte de prima achizi\u021bie de servicii de la o firm\u0103 din UE, indiferent de sum\u0103, \u0219i \u00eenainte de achizi\u021bia de bunuri din UE care dep\u0103\u0219e\u0219te plafonul de 34.000 lei. Codul se cere prin Declara\u021bia 700, iar cererea trebuie f\u0103cut\u0103 \u00eenainte de opera\u021biune, nu dup\u0103.<\/p>\n\n\n\n<h3 id=\"faq-masina-din-ue\" class=\"wp-block-heading\">Cump\u0103r o ma\u0219in\u0103 din UE \u2014 se aplic\u0103 plafonul de 34.000 lei?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ma\u0219ina se \u00eencadreaz\u0103 la <strong>mijloc de transport nou<\/strong> \u00een sensul Codului fiscal, nu: achizi\u021bia e taxabil\u0103 \u00een Rom\u00e2nia de la primul leu, indiferent de plafon \u0219i de statusul t\u0103u de TVA. Aceea\u0219i regul\u0103 se aplic\u0103 produselor accizabile. La un autoturism second-hand tratamentul e diferit \u0219i depinde de regimul aplicat de v\u00e2nz\u0103tor.<\/p>\n\n\n\n<h3 id=\"faq-declaratii-neplatitor\" class=\"wp-block-heading\">Ce declara\u021bii depun ca nepl\u0103titor de TVA dup\u0103 o achizi\u021bie din UE?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Declara\u021bia 390, cu simbolul \u201eA\u201d pentru bunuri sau \u201eS\u201d pentru servicii, \u0219i Decontul special de TVA 301, prin care \u0219i plate\u0219ti taxa. Ambele se depun p\u00e2n\u0103 pe 25 a lunii urm\u0103toare \u0219i numai pentru lunile \u00een care ai avut astfel de opera\u021biuni. Nu depui D300 \u0219i nici D394.<\/p>\n\n\n\n<h3 id=\"faq-tva-import\" class=\"wp-block-heading\">Cum calculez TVA-ul la import?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu pe valoarea facturii, ci pe baza de impozitare de la art. 289: valoarea \u00een vam\u0103, plus taxele vamale \u0219i alte taxe datorate la import, accizele \u0219i cheltuielile accesorii (transport, asigurare, manipulare) p\u00e2n\u0103 la primul loc de destina\u021bie din Rom\u00e2nia. La acest total aplici cota, de regul\u0103 21%.<\/p>\n\n\n\n<h3 id=\"faq-servicii-non-ue-394\" class=\"wp-block-heading\">Achizi\u021biile de servicii din afara UE se declar\u0103 \u00een D394?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Da, dac\u0103 e\u0219ti \u00eenregistrat \u00een scopuri de TVA \u2014 la sec\u021biunea F, care cuprinde facturile primite de la persoane nestabilite \u00een UE pentru opera\u021biuni cu locul \u00een Rom\u00e2nia, la care beneficiarul e obligat la plata TVA. Serviciile intracomunitare, \u00een schimb, merg \u00een D390, nu \u00een D394.<\/p>\n\n\n\n<h3 id=\"faq-taxare-inversa-prag\" class=\"wp-block-heading\">C\u00e2nd se aplic\u0103 taxarea invers\u0103 la laptopuri \u0219i telefoane cump\u0103rate din \u021bar\u0103?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Numai dac\u0103 at\u00e2t tu, c\u00e2t \u0219i furnizorul sunte\u021bi \u00eenregistra\u021bi \u00een scopuri de TVA \u00een Rom\u00e2nia \u0219i valoarea acestor bunuri de pe factur\u0103, f\u0103r\u0103 TVA, este de cel pu\u021bin 22.500 lei. Sub prag prime\u0219ti factur\u0103 cu TVA normal. M\u0103sura e valabil\u0103 p\u00e2n\u0103 la 31 decembrie 2026.<\/p>\n\n\n\n<h3 id=\"faq-furnizor-tva-la-incasare\" class=\"wp-block-heading\">Dac\u0103 furnizorul meu e la TVA la \u00eencasare, c\u00e2nd \u00eemi deduc TVA-ul?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La data la care \u00eei pl\u0103te\u0219ti factura, chiar dac\u0103 tu e\u0219ti \u00een regim normal de TVA. Dac\u0103 pl\u0103te\u0219ti par\u021bial, deduci propor\u021bional cu suma achitat\u0103. Men\u021biunea \u201eTVA la \u00eencasare\u201d trebuie s\u0103 apar\u0103 pe factura primit\u0103, iar statusul furnizorului se poate verifica \u00een registrul publicat de ANAF.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce faci cu factura de achizi\u021bie \u00een 2026: plafonul de 34.000 lei, c\u00e2nd ai nevoie de cod special, taxare invers\u0103, TVA \u00een vam\u0103 \u0219i ce declara\u021bii depui.<\/p>\n","protected":false},"author":10,"featured_media":142126,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[415,1],"tags":[534,485,487,488,535,486],"class_list":["post-141764","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tva","category-taxe-pfa","tag-achizitii-intracomunitare","tag-cote-tva","tag-declaratia-301","tag-declaratia-390","tag-import-bunuri","tag-regim-tva"],"_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":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141764\/revisions"}],"predecessor-version":[{"id":142127,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141764\/revisions\/142127"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142126"}],"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}]}}