{"id":141813,"date":"2026-07-23T20:23:30","date_gmt":"2026-07-23T20:23:30","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141813"},"modified":"2026-07-23T21:05:58","modified_gmt":"2026-07-23T21:05:58","slug":"tva-servicii-ue-non-ue-neplatitori","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/tva-servicii-ue-non-ue-neplatitori\/","title":{"rendered":"TVA la servicii din UE \u0219i din afara UE pentru nepl\u0103titori"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins articol<\/h2><nav><ul><li><a href=\"#de-ce-datorezi-tva-desi-esti-neplatitor\">De ce datorezi TVA, de\u0219i e\u0219ti nepl\u0103titor<\/a><\/li><li><a href=\"#trei-coduri-pe-care-nu-trebuie-sa-le-confunzi\">Trei coduri pe care nu trebuie s\u0103 le confunzi<\/a><\/li><li><a href=\"#cumperi-servicii-din-ue\">Cumperi servicii din UE<\/a><\/li><li><a href=\"#cumperi-servicii-din-afara-ue\">Cumperi servicii din afara UE<\/a><\/li><li><a href=\"#ce-cod-comunici-furnizorului\">Ce cod comunici furnizorului \u2014 \u0219i ce faci dac\u0103 ai gre\u0219it<\/a><\/li><li><a href=\"#declaratii-curs-valutar-plata-si-sanctiuni\">Declara\u021bii, curs valutar, plat\u0103 \u0219i sanc\u021biuni<\/a><\/li><li><a href=\"#ce-curs-valutar\">Ce curs valutar folose\u0219ti pentru declara\u021bii<\/a><\/li><li><a href=\"#tabel-sintetic\">Tabel sintetic: toate cazurile dintr-o privire<\/a><\/li><li><a href=\"#cum-generezi-d301-si-d390-din-contapp\">Cum generezi D301 \u0219i D390 direct din ContApp<\/a><\/li><li><a href=\"#checklist\">Checklist \u00eenainte de a cump\u0103ra un serviciu din str\u0103in\u0103tate<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 id=\"de-ce-datorezi-tva-desi-esti-neplatitor\" class=\"wp-block-heading\">De ce datorezi TVA, de\u0219i e\u0219ti nepl\u0103titor<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ai un PFA sau o firm\u0103 mic\u0103, nu e\u0219ti \u00eenregistrat \u00een scopuri de TVA \u0219i pl\u0103te\u0219ti lini\u0219tit reclame pe Facebook, un abonament la un soft american sau un freelancer din Germania. Apoi afli c\u0103, pentru unele dintre aceste facturi, datorezi TVA statului rom\u00e2n. Cum a\u0219a, dac\u0103 e\u0219ti nepl\u0103titor?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Explica\u021bia e simpl\u0103: statutul de \u201enepl\u0103titor\u201d (regimul special de scutire pentru \u00eentreprinderi mici, art. 310 Cod fiscal) te scute\u0219te de TVA doar pentru <strong>v\u00e2nz\u0103rile tale<\/strong>. C\u00e2nd <strong>cumperi servicii<\/strong> de la furnizori din afara Rom\u00e2niei, regula european\u0103 spune c\u0103 serviciul se impoziteaz\u0103, de regul\u0103, acolo unde este stabilit beneficiarul \u2014 adic\u0103 \u00een Rom\u00e2nia (art. 278 alin. (2) Cod fiscal). Iar cum furnizorul str\u0103in nu poate pl\u0103ti TVA \u00een locul t\u0103u, obliga\u021bia de plat\u0103 \u00ee\u021bi revine \u021bie (art. 307 alin. (2) Cod fiscal).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vestea bun\u0103: mecanismul este previzibil, sumele se calculeaz\u0103 u\u0219or, iar declara\u021biile se depun doar \u00een lunile \u00een care ai avut astfel de achizi\u021bii. Acest articol acoper\u0103 doar <strong>serviciile<\/strong>; pentru imaginea complet\u0103, inclusiv bunuri \u0219i importuri, vezi ghidul <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 din Rom\u00e2nia, UE sau din afara UE<\/a>.<\/p>\n\n\n\n<h2 id=\"trei-coduri-pe-care-nu-trebuie-sa-le-confunzi\" class=\"wp-block-heading\">Trei coduri pe care nu trebuie s\u0103 le confunzi<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CUI<\/strong> \u2014 codul unic de \u00eenregistrare al PFA-ului sau firmei tale. \u00cel ai oricum, indiferent de TVA.<\/li>\n\n\n\n<li><strong>Codul special de TVA<\/strong> (art. 317 Cod fiscal) \u2014 un cod de forma RO + CUI, ob\u021binut prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\">Declara\u021bia 700<\/a>, folosit <strong>exclusiv<\/strong> pentru opera\u021biuni cu str\u0103in\u0103tatea. Nu te transform\u0103 \u00een pl\u0103titor de TVA: facturile tale c\u0103tre clien\u021bi r\u0103m\u00e2n f\u0103r\u0103 TVA, exact ca p\u00e2n\u0103 acum.<\/li>\n\n\n\n<li><strong>Codul de pl\u0103titor de TVA<\/strong> (art. 316 Cod fiscal) \u2014 \u00eenregistrarea \u201enormal\u0103\u201d, cea pe care o au firmele care colecteaz\u0103 \u0219i deduc TVA. <strong>Nu despre asta e vorba \u00een acest articol.<\/strong><\/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> Cea mai r\u0103sp\u00e2ndit\u0103 temere e c\u0103 cererea codului special te face pl\u0103titor de TVA. Fals: codul special (art. 317) \u0219i \u00eenregistrarea normal\u0103 (art. 316) sunt lucruri complet diferite. Cu codul special pl\u0103te\u0219ti TVA doar pentru achizi\u021biile tale externe \u2014 v\u00e2nz\u0103rile tale nu sunt afectate.<\/p>\n<\/div>\n\n\n\n<h2 id=\"cumperi-servicii-din-ue\" class=\"wp-block-heading\">Cumperi servicii din UE<\/h2>\n\n\n\n<h3 id=\"regula-generala-cod-special-obligatoriu\" class=\"wp-block-heading\">Regula general\u0103: cod special obligatoriu, f\u0103r\u0103 niciun plafon<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 furnizorul este o firm\u0103 stabilit\u0103 \u00een alt stat membru UE \u0219i serviciul urmeaz\u0103 regula general\u0103 (publicitate, software, consultan\u021b\u0103, traduceri, comisioane de platform\u0103 etc.), atunci:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u00cenainte de prima achizi\u021bie<\/strong>, ceri codul special de TVA prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\">Declara\u021bia 700<\/a> (art. 317 alin. (1) lit. c) Cod fiscal). La servicii <strong>nu exist\u0103 plafon<\/strong> \u2014 obliga\u021bia apare de la primul euro, spre deosebire de bunuri, unde exist\u0103 un plafon de 34.000 lei.<\/li>\n\n\n\n<li>Comunici codul special furnizorului, care \u00eel verific\u0103 \u00een VIES \u0219i \u00ee\u021bi emite factura <strong>f\u0103r\u0103 TVA<\/strong>.<\/li>\n\n\n\n<li>Calculezi tu TVA-ul rom\u00e2nesc de 21% (art. 291 Cod fiscal) \u0219i \u00eel pl\u0103te\u0219ti statului.<\/li>\n\n\n\n<li>Declari opera\u021biunea \u00een <a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">Declara\u021bia 390<\/a> (cu simbolul \u201eS\u201d) \u0219i \u00een <a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\">Decontul special de TVA \u2014 Declara\u021bia 301<\/a> (art. 325 \u0219i 326 Cod fiscal).<\/li>\n<\/ol>\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:#d9ead3;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>Exemplu:<\/strong> E\u0219ti PFA nepl\u0103titor de TVA \u0219i prime\u0219ti de la Meta (Irlanda) factura de reclame pe iulie: 500 EUR, f\u0103r\u0103 TVA, emis\u0103 pe codul t\u0103u special. La un curs BNR de 5,07 lei\/EUR, baza este 2.535 lei, iar TVA-ul datorat = 2.535 \u00d7 21% = <strong>532 lei<\/strong>. P\u00e2n\u0103 pe 25 august depui D390 (simbol \u201eS\u201d) \u0219i D301 \u0219i pl\u0103te\u0219ti cei 532 lei. TVA-ul nu \u00eel recuperezi \u2014 este un cost al reclamei.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 id=\"furnizorul-din-ue-nu-are-cod-de-tva\" class=\"wp-block-heading\">Furnizorul din UE nu are cod de TVA<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Se poate \u00eent\u00e2mpla ca furnizorul s\u0103 fie, la r\u00e2ndul lui, o \u00eentreprindere mic\u0103 ne\u00eenregistrat\u0103 \u00een scopuri de TVA. El r\u0103m\u00e2ne totu\u0219i <strong>persoan\u0103 impozabil\u0103<\/strong> (art. 269 Cod fiscal), deci regula locului prest\u0103rii nu se schimb\u0103: serviciul se impoziteaz\u0103 tot \u00een Rom\u00e2nia \u0219i tot tu datorezi TVA de 21% (art. 278 alin. (2), art. 307 alin. (2) Cod fiscal).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Diferen\u021ba e doar la raportare: depui <strong>D301 \u0219i pl\u0103te\u0219ti TVA-ul<\/strong>, dar <strong>nu depui D390<\/strong>, pentru c\u0103 declara\u021bia recapitulativ\u0103 cere codul valid de TVA al partenerului, iar el nu are unul.<\/p>\n\n\n\n<div id=\"conta-4122909180\" 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=\"exceptiile-cazare-imobile-chirie-auto\" class=\"wp-block-heading\">Excep\u021biile: cazare, imobile, \u00eenchirierea auto pe termen scurt<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Unele servicii nu urmeaz\u0103 regula general\u0103, ci se impoziteaz\u0103 acolo unde sunt prestate efectiv (art. 278 alin. (4)\u2013(7) Cod fiscal): cazarea la hotel, serviciile legate de imobile, \u00eenchirierea de mijloace de transport pe termen scurt, mesele la restaurant, accesul la evenimente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru acestea <strong>nu ai nicio obliga\u021bie \u00een Rom\u00e2nia<\/strong>: furnizorul \u00ee\u021bi emite factura cu TVA-ul din \u021bara lui, iar acel TVA intr\u0103 \u00een costul serviciului. Nu ceri cod special, nu depui nimic.<\/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:#d9ead3;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>Exemplu:<\/strong> E\u0219ti \u00een delega\u021bie la Roma \u0219i hotelul \u00ee\u021bi emite factura de cazare: 400 EUR + TVA italian 10% = 440 EUR, adic\u0103 2.231 lei la curs 5,07. Locul prest\u0103rii este Italia, unde se afl\u0103 imobilul (art. 278 alin. (4) lit. a) Cod fiscal). \u00cenregistrezi 2.231 lei cheltuial\u0103 de deplasare \u0219i at\u00e2t \u2014 f\u0103r\u0103 cod special, f\u0103r\u0103 declara\u021bii. TVA-ul italian nu se poate recupera de c\u0103tre nepl\u0103titori.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"cumperi-servicii-din-afara-ue\" class=\"wp-block-heading\">Cumperi servicii din afara UE<\/h2>\n\n\n\n<h3 id=\"regula-generala-d301-pe-cui\" class=\"wp-block-heading\">Regula general\u0103: D301 pe CUI, f\u0103r\u0103 cod special<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru servicii de la furnizori stabili\u021bi \u00een afara UE (SUA, Regatul Unit, Elve\u021bia etc.) care urmeaz\u0103 regula general\u0103, locul prest\u0103rii este tot Rom\u00e2nia (art. 278 alin. (2) Cod fiscal), deci datorezi TVA de 21%. Dar, pentru c\u0103 opera\u021biunea <strong>nu este intracomunitar\u0103<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>nu ai nevoie de codul special<\/strong> de TVA \u2014 \u0219i, chiar dac\u0103 \u00eel de\u021bii pentru alte achizi\u021bii, <strong>nu \u00eel comunici<\/strong> furnizorului non-UE;<\/li>\n\n\n\n<li>declari \u0219i pl\u0103te\u0219ti TVA-ul prin <strong>D301, \u00eentocmit\u0103 pe CUI-ul t\u0103u<\/strong> (art. 326 Cod fiscal);<\/li>\n\n\n\n<li><strong>nu depui D390<\/strong> \u2014 aceasta e rezervat\u0103 opera\u021biunilor intracomunitare (art. 325 Cod fiscal).<\/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:#d9ead3;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>Exemplu:<\/strong> Pl\u0103te\u0219ti un abonament lunar de 100 USD pentru un instrument AI facturat de o companie din SUA. La un curs BNR de 4,60 lei\/USD, baza este 460 lei, iar TVA-ul datorat = 460 \u00d7 21% = <strong>97 lei<\/strong>. Depui D301 pe CUI \u0219i pl\u0103te\u0219ti 97 lei p\u00e2n\u0103 pe 25 ale lunii urm\u0103toare. Dac\u0103 factura vine lunar, repe\u021bi opera\u021biunea \u00een fiecare lun\u0103.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 id=\"furnizor-non-ue-cu-cod-de-tva-in-ue\" class=\"wp-block-heading\">Furnizorul e din afara UE, dar are cod de TVA \u00eentr-un stat UE<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Multe companii americane (platforme de freelancing, furnizori de software) au un cod de TVA sau o \u00eenregistrare OSS \u00eentr-un stat membru, pe care \u00eel afi\u0219eaz\u0103 pe facturi. Nu te l\u0103sa p\u0103c\u0103lit: conteaz\u0103 unde este <strong>stabilit<\/strong> furnizorul (sediul activit\u0103\u021bii economice), nu unde de\u021bine o \u00eenregistrare de TVA. Dac\u0103 este stabilit \u00een afara UE, tratamentul r\u0103m\u00e2ne cel de mai sus: D301 pe CUI, f\u0103r\u0103 D390.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un singur lucru ai de f\u0103cut \u00een plus: seteaz\u0103-\u021bi contul de client ca <strong>business<\/strong> (persoan\u0103 impozabil\u0103) \u0219i trece-\u021bi CUI-ul, altfel platforma \u00ee\u021bi poate factura TVA prin regimul OSS, ca unui consumator obi\u0219nuit \u2014 \u0219i ajungi s\u0103 pl\u0103te\u0219ti TVA de dou\u0103 ori.<\/p>\n\n\n\n<h2 id=\"ce-cod-comunici-furnizorului\" class=\"wp-block-heading\">Ce cod comunici furnizorului \u2014 \u0219i ce faci dac\u0103 ai gre\u0219it<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Regula de memorat: <strong>furnizor UE \u2192 codul special (art. 317); furnizor non-UE \u2192 CUI + statut de business; cazare\/imobile\/chirie auto \u2192 nimic special.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 ai comunicat gre\u0219it sau deloc:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Nu ai dat niciun cod unui furnizor UE<\/strong> (cazul clasic Meta, Google, Amazon, Booking, Bolt, Upwork): furnizorul te trateaz\u0103 ca pe un consumator \u0219i \u00ee\u021bi factureaz\u0103 TVA-ul din \u021bara lui (de exemplu, cel irlandez). Asta <strong>nu te scap\u0103<\/strong> de TVA-ul rom\u00e2nesc \u2014 obliga\u021bia ta r\u0103m\u00e2ne (art. 307 alin. (2) Cod fiscal), iar \u00een practic\u0103 baza de calcul este \u00eentreaga sum\u0103 facturat\u0103. Solu\u021bia: corecteaz\u0103-\u021bi datele \u00een contul de client (cod special + statut business), cere furnizorului corectarea facturii \u0219i restituirea TVA-ului str\u0103in, iar pentru viitor prime\u0219ti facturi f\u0103r\u0103 TVA.<\/li>\n\n\n\n<li><strong>Ai dat codul special unui furnizor non-UE<\/strong>: nu era necesar; tratamentul r\u0103m\u00e2ne D301 pe CUI, f\u0103r\u0103 D390.<\/li>\n\n\n\n<li><strong>Ai cerut codul special dup\u0103 achizi\u021bie, nu \u00eenainte<\/strong>: obliga\u021bia de TVA exist\u0103 oricum de la data achizi\u021biei \u2014 cere codul c\u00e2t mai repede \u0219i declar\u0103 opera\u021biunile restante, ca s\u0103 limitezi sanc\u021biunile (vezi mai jos).<\/li>\n<\/ul>\n\n\n\n<h2 id=\"declaratii-curs-valutar-plata-si-sanctiuni\" class=\"wp-block-heading\">Declara\u021bii, curs valutar, plat\u0103 \u0219i sanc\u021biuni<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/contapp.ro\/blog\/declaratia-301-decontul-special-de-tva-tot-ce-trebuie-sa-stii\/\">Declara\u021bia 301 (Decontul special de TVA)<\/a><\/strong> \u2014 aici calculezi TVA-ul datorat. Se depune <strong>numai pentru lunile \u00een care ai avut achizi\u021bii<\/strong> de acest tip, p\u00e2n\u0103 pe <strong>25 ale lunii urm\u0103toare<\/strong> (art. 326 Cod fiscal). Pe codul special pentru serviciile din UE, pe CUI pentru cele din afara UE.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">Declara\u021bia 390 (recapitulativa)<\/a><\/strong> \u2014 aici raportezi partenerul UE \u0219i valoarea achizi\u021biei de servicii, cu simbolul \u201eS\u201d. Tot p\u00e2n\u0103 pe <strong>25 ale lunii urm\u0103toare<\/strong> \u0219i tot doar pentru lunile cu opera\u021biuni (art. 325 Cod fiscal). Nu se depune pentru furnizori non-UE sau f\u0103r\u0103 cod valid \u00een VIES.<\/p>\n\n\n\n<h3 id=\"ce-curs-valutar\" class=\"wp-block-heading\">Ce curs valutar folose\u0219ti pentru declara\u021bii<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Factura vine \u00een euro sau dolari, dar TVA-ul se calculeaz\u0103 \u00een lei. Regula: folose\u0219ti ultimul curs comunicat de BNR, valabil la data la care taxa devine exigibil\u0103 \u2014 de regul\u0103, data emiterii facturii, nu data la care o pl\u0103te\u0219ti (art. 290 Cod fiscal). Practic, pentru o factur\u0103 emis\u0103 pe 12 ale lunii, iei cursul BNR publicat \u00een ziua lucr\u0103toare precedent\u0103, valabil pe 12. Legea accept\u0103 \u0219i cursul BCE sau cursul b\u0103ncii prin care \u00ee\u021bi faci pl\u0103\u021bile, cu condi\u021bia s\u0103 folose\u0219ti aceea\u0219i metod\u0103 \u00een mod consecvent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aten\u021bie la un detaliu care \u00eencurc\u0103 mult\u0103 lume: aceea\u0219i sum\u0103 \u00een lei, calculat\u0103 la acela\u0219i curs, trebuie s\u0103 apar\u0103 \u0219i \u00een D301, \u0219i \u00een D390 \u2014 dac\u0103 folose\u0219ti cursuri diferite, declara\u021biile nu se mai coreleaz\u0103. \u00cen ContApp nu ai grija asta: cursul BNR de la data facturii se aplic\u0103 automat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Plata:<\/strong> TVA-ul se achit\u0103 p\u00e2n\u0103 la termenul de depunere a D301, adic\u0103 tot 25 ale lunii urm\u0103toare (art. 326 alin. (2) Cod fiscal), \u00een contul unic indicat de ANAF.<\/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>Important!<\/strong> TVA-ul pl\u0103tit astfel <strong>nu se deduce \u0219i nu se recupereaz\u0103 niciodat\u0103<\/strong> \u2014 ca nepl\u0103titor, nu ai drept de deducere, deci suma intr\u0103 \u00een costul serviciului.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sanc\u021biuni:<\/strong> nedepunerea D301 se sanc\u021bioneaz\u0103 cu amend\u0103 de la 500 la 1.000 lei (art. 336 alin. (2) Cod procedur\u0103 fiscal\u0103); nedepunerea D390 \u2014 cu amend\u0103 de la 1.000 la 5.000 lei, iar depunerea incorect\u0103 sau incomplet\u0103, de la 500 la 1.500 lei (art. 337 Cod procedur\u0103 fiscal\u0103). Pentru TVA-ul nepl\u0103tit la termen curg dob\u00e2nzi de 0,02%\/zi \u0219i penalit\u0103\u021bi de \u00eent\u00e2rziere de 0,01%\/zi (art. 174 \u0219i 176 Cod procedur\u0103 fiscal\u0103). Dac\u0103 descoperi \u00eent\u00e2rzieri, cel mai bun plan e depunerea din proprie ini\u021biativ\u0103, \u00eenaintea unei notific\u0103ri de la ANAF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce NU declan\u0219eaz\u0103 nicio obliga\u021bie de TVA:<\/strong> achizi\u021biile de la furnizori din Rom\u00e2nia (prime\u0219ti factura cu sau f\u0103r\u0103 TVA \u0219i o \u00eenregistrezi ca atare), serviciile pe excep\u021biile art. 278 alin. (4)\u2013(7) \u0219i achizi\u021biile f\u0103cute de la simpli particulari care nu desf\u0103\u0219oar\u0103 activitate economic\u0103 (art. 269 Cod fiscal).<\/p>\n\n\n\n<h2 id=\"tabel-sintetic\" class=\"wp-block-heading\">Tabel sintetic: toate cazurile dintr-o privire<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Situa\u021bia<\/th><th>Datorezi TVA 21% \u00een Rom\u00e2nia?<\/th><th>Ce cod comunici<\/th><th>Ce declari<\/th><th>Termen<\/th><\/tr><\/thead><tbody><tr><td>Servicii de la firm\u0103 UE cu cod de TVA (regula general\u0103)<\/td><td><strong>Da<\/strong><\/td><td>codul special (art. 317), cerut <strong>\u00eenainte<\/strong><\/td><td>D390 (\u201eS\u201d) + D301<\/td><td>25 ale lunii urm\u0103toare<\/td><\/tr><tr><td>Servicii de la firm\u0103 UE <strong>f\u0103r\u0103<\/strong> cod de TVA<\/td><td><strong>Da<\/strong><\/td><td>\u2014 (codul nu poate fi verificat \u00een VIES)<\/td><td>doar D301<\/td><td>25 ale lunii urm\u0103toare<\/td><\/tr><tr><td>Cazare, imobile, chirie auto pe termen scurt (UE sau non-UE)<\/td><td>Nu \u2014 pl\u0103te\u0219ti TVA-ul din \u021bara prest\u0103rii, \u00een cost<\/td><td>nimic<\/td><td>nimic<\/td><td>\u2014<\/td><\/tr><tr><td>Servicii de la furnizor stabilit \u00een afara UE<\/td><td><strong>Da<\/strong><\/td><td>CUI + statut business<\/td><td>doar D301, pe CUI<\/td><td>25 ale lunii urm\u0103toare<\/td><\/tr><tr><td>Furnizor non-UE cu cod de TVA\/OSS \u00eentr-un stat UE<\/td><td><strong>Da<\/strong> \u2014 conteaz\u0103 unde e stabilit<\/td><td>CUI + statut business<\/td><td>doar D301, pe CUI<\/td><td>25 ale lunii urm\u0103toare<\/td><\/tr><tr><td>Servicii de la furnizori din Rom\u00e2nia<\/td><td>Nu datorezi tu nimic<\/td><td>CUI<\/td><td>nimic<\/td><td>\u2014<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"cum-generezi-d301-si-d390-din-contapp\" class=\"wp-block-heading\">Cum generezi D301 \u0219i D390 direct din ContApp<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 folose\u0219ti ContApp, nu completezi nimic manual:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u00cenregistrezi factura extern\u0103 \u00een jurnalul de cump\u0103r\u0103ri, aleg\u00e2nd tipul de opera\u021biune (achizi\u021bie de servicii UE sau non-UE) \u2014 ContApp calculeaz\u0103 automat TVA-ul de 21% la cursul BNR corect.<\/li>\n\n\n\n<li>Mergi \u00een sec\u021biunea <strong>Declara\u021bii ANAF<\/strong>: D390 \u0219i D301 se genereaz\u0103 automat din jurnalele tale, cu opera\u021biunile \u00eencadrate pe tipuri.<\/li>\n\n\n\n<li>ContApp valideaz\u0103 declara\u021biile \u0219i \u00ee\u021bi ofer\u0103 PDF-ul \u0219i XML-ul, gata de depus \u00een SPV.<\/li>\n\n\n\n<li>\u00cenainte de depunere, verific\u0103 facturile lunii \u0219i codurile de TVA ale partenerilor \u00een VIES.<\/li>\n<\/ol>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/account.contapp.ro\/login\" style=\"border-style:none;border-width:0px;border-top-left-radius:13px;border-top-right-radius:13px;border-bottom-left-radius:13px;border-bottom-right-radius:13px;background-color:#00ac4e\">\u00cencearc\u0103 ContApp \u2014 genereaz\u0103 D301 \u0219i D390 automat<\/a><\/div>\n<\/div>\n\n\n\n<h2 id=\"checklist\" class=\"wp-block-heading\">Checklist \u00eenainte de a cump\u0103ra un serviciu din str\u0103in\u0103tate<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Am verificat unde este <strong>stabilit<\/strong> furnizorul (UE \/ non-UE), nu doar ce cod afi\u0219eaz\u0103 pe factur\u0103.<\/li>\n\n\n\n<li>Serviciul urmeaz\u0103 regula general\u0103 sau e pe excep\u021bii (cazare, imobile, chirie auto)?<\/li>\n\n\n\n<li>Pentru furnizori UE: am cerut <strong>codul special prin Declara\u021bia 700 \u00eenainte<\/strong> de achizi\u021bie.<\/li>\n\n\n\n<li>Am setat contul de client pe \u201ebusiness\u201d \u0219i am trecut codul corect (special pentru UE, CUI pentru non-UE).<\/li>\n\n\n\n<li>Factura a venit <strong>f\u0103r\u0103 TVA<\/strong>? Dac\u0103 are TVA str\u0103in, corectez datele contului \u0219i cer refacturarea.<\/li>\n\n\n\n<li>Am calculat TVA 21% la cursul BNR din data facturii.<\/li>\n\n\n\n<li>Depun D301 (\u0219i D390, dac\u0103 furnizorul e din UE) \u0219i pl\u0103tesc p\u00e2n\u0103 pe <strong>25 ale lunii urm\u0103toare<\/strong>.<\/li>\n\n\n\n<li>Am re\u021binut c\u0103 acest TVA <strong>nu se recupereaz\u0103<\/strong> \u2014 \u00eel tratez ca pe un cost.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sunt PFA nepl\u0103titor \u0219i dau reclame pe Facebook. Chiar trebuie s\u0103-mi fac cod de TVA?<\/strong><br>Da \u2014 codul special (art. 317 Cod fiscal), \u00eenainte de prima campanie pl\u0103tit\u0103. Meta e stabilit\u0103 \u00een Irlanda, deci achizi\u021bia de servicii de publicitate din UE \u00ee\u021bi aduce TVA de plat\u0103 \u00een Rom\u00e2nia \u0219i declara\u021biile D390 + D301.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Meta mi-a facturat cu TVA irlandez pentru c\u0103 nu am pus codul. Mai datorez TVA \u0219i \u00een Rom\u00e2nia?<\/strong><br>Da. TVA-ul str\u0103in facturat gre\u0219it nu \u00eenlocuie\u0219te TVA-ul rom\u00e2nesc datorat (art. 307 alin. (2) Cod fiscal). Corecteaz\u0103-\u021bi contul, cere restituirea TVA-ului irlandez de la Meta \u0219i declar\u0103 TVA-ul rom\u00e2nesc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 iau codul special, devin pl\u0103titor de TVA \u0219i pun TVA pe facturile mele?<\/strong><br>Nu. Codul special (art. 317) func\u021bioneaz\u0103 doar pentru achizi\u021biile externe. V\u00e2nz\u0103rile tale r\u0103m\u00e2n f\u0103r\u0103 TVA, ca p\u00e2n\u0103 acum.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Plafonul de 34.000 lei nu m\u0103 protejeaz\u0103?<\/strong><br>Nu la servicii. Plafonul de 34.000 lei exist\u0103 doar pentru <strong>achizi\u021biile de bunuri<\/strong> din UE (art. 268 alin. (4) Cod fiscal). La servicii, obliga\u021bia apare de la primul euro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>TVA-ul pl\u0103tit prin D301 \u00eel recuperez vreodat\u0103?<\/strong><br>Nu. Ca nepl\u0103titor nu ai drept de deducere, deci suma r\u0103m\u00e2ne definitiv un cost. O po\u021bi deduce doar drept cheltuial\u0103 la calculul impozitului pe venit, dac\u0103 este aferent\u0103 activit\u0103\u021bii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Trebuie s\u0103 depun D301 \u0219i D390 \u00een fiecare lun\u0103, chiar dac\u0103 nu am cump\u0103rat nimic?<\/strong><br>Nu. Ambele se depun doar pentru lunile \u00een care ai avut opera\u021biuni (art. 325 \u0219i 326 Cod fiscal). Luna f\u0103r\u0103 achizi\u021bii externe = nimic de depus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nu am \u0219tiut \u0219i nu am declarat nimic doi ani. Ce p\u0103\u021besc?<\/strong><br>Ri\u0219ti amenzi pentru nedepunere (500\u20131.000 lei la D301, 1.000\u20135.000 lei la D390), plus TVA-ul restant cu dob\u00e2nzi \u0219i penalit\u0103\u021bi. Cel mai sigur plan: cere codul special acum, depune declara\u021biile restante din proprie ini\u021biativ\u0103 \u0219i pl\u0103te\u0219te TVA-ul \u2014 sanc\u021biunile sunt mult mai bl\u00e2nde dec\u00e2t la un control.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Acest articol are caracter informativ \u0219i nu \u00eenlocuie\u0219te consultan\u021ba fiscal\u0103 personalizat\u0103. Pentru situa\u021bia ta concret\u0103, discut\u0103 cu un consultant fiscal autorizat.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Ultima actualizare: 23 iulie 2026 \u2014 conform Codului fiscal \u0219i cotei standard de TVA de 21% \u00een vigoare.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>E\u0219ti nepl\u0103titor de TVA \u0219i cumperi servicii din UE sau din afara UE? Afl\u0103 c\u00e2nd datorezi TVA 21%, ce cod folose\u0219ti \u0219i cum depui D301 \u0219i D390.<\/p>\n","protected":false},"author":2,"featured_media":141815,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[415,484],"tags":[375,487,488,489],"class_list":["post-141813","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tva","category-declaratii-anaf","tag-cod-special-de-tva","tag-declaratia-301","tag-declaratia-390","tag-tva-servicii-intracomunitare"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141813","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=141813"}],"version-history":[{"count":7,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141813\/revisions"}],"predecessor-version":[{"id":141825,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141813\/revisions\/141825"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141815"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}