{"id":141941,"date":"2026-08-03T20:26:11","date_gmt":"2026-08-03T20:26:11","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141941"},"modified":"2026-08-05T05:59:36","modified_gmt":"2026-08-05T05:59:36","slug":"tva-vanzari-ue-non-ue-neplatitori","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/tva-vanzari-ue-non-ue-neplatitori\/","title":{"rendered":"Ghid TVA la v\u00e2nzarea de bunuri \u0219i servicii \u00een UE \u0219i \u00een afara UE"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#ce-se-schimba-cand-clientul-e-din-alta-tara\">Ce se schimb\u0103 c\u00e2nd clientul t\u0103u e din alt\u0103 \u021bar\u0103<\/a><\/li><li><a href=\"#trei-coduri-si-doua-plafoane\">Trei coduri \u0219i dou\u0103 plafoane<\/a><\/li><li><a href=\"#vinzi-servicii-in-ue\">Vinzi servicii \u00een UE<\/a><\/li><li><a href=\"#vinzi-bunuri-in-ue\">Vinzi bunuri \u00een UE<\/a><\/li><li><a href=\"#vinzi-in-afara-ue\">Vinzi \u00een afara UE<\/a><\/li><li><a href=\"#ce-scrii-pe-factura\">Ce scrii pe factur\u0103, \u00een fiecare caz<\/a><\/li><li><a href=\"#ce-declaratii-depui\">Ce declara\u021bii depui \u0219i ce obliga\u021bii vamale ai<\/a><\/li><li><a href=\"#cum-afecteaza-plafonul\">Cum afecteaz\u0103 v\u00e2nz\u0103rile externe plafonul de 395.000 lei<\/a><\/li><li><a href=\"#tabel-sintetic\">Tabel sintetic: toate cazurile dintr-o privire<\/a><\/li><li><a href=\"#cazuri-concrete\">Cazuri concrete: AdSense, Amazon KDP, Etsy, freelancing<\/a><\/li><li><a href=\"#cum-generezi-d390-din-contapp\">Cum emi\u021bi facturile \u0219i generezi D390 din ContApp<\/a><\/li><li><a href=\"#greseli-frecvente\">Gre\u0219eli frecvente<\/a><\/li><li><a href=\"#intrebari-frecvente\">\u00centreb\u0103ri frecvente<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 id=\"ce-se-schimba-cand-clientul-e-din-alta-tara\" class=\"wp-block-heading\">Ce se schimb\u0103 c\u00e2nd clientul t\u0103u e din alt\u0103 \u021bar\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">E\u0219ti nepl\u0103titor de TVA, adic\u0103 aplici regimul special de scutire pentru \u00eentreprinderi mici (art. 310 Cod fiscal). C\u00e2t timp vinzi \u00een Rom\u00e2nia, lucrurile sunt simple: emi\u021bi factura f\u0103r\u0103 TVA \u0219i nu ai nicio obliga\u021bie de TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2nd clientul e din alt\u0103 \u021bar\u0103, apar dou\u0103 \u00eentreb\u0103ri noi: <strong>unde are locul opera\u021biunea<\/strong> \u0219i <strong>cine pl\u0103te\u0219te TVA-ul acolo<\/strong>. R\u0103spunsul depinde de trei lucruri:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>vinzi un <strong>bun<\/strong> (produs fizic) sau un <strong>serviciu<\/strong>;<\/li>\n\n\n\n<li>clientul e o <strong>firm\u0103<\/strong> (persoan\u0103 impozabil\u0103) sau o <strong>persoan\u0103 fizic\u0103<\/strong> (consumator);<\/li>\n\n\n\n<li>clientul e din <strong>UE<\/strong> sau din <strong>afara UE<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vestea bun\u0103: \u00een majoritatea cazurilor tot nu pui TVA pe factur\u0103. Ce se schimb\u0103 sunt men\u021biunile de pe factur\u0103, codul pe care \u00eel folose\u0219ti \u0219i declara\u021biile pe care le depui. Le lu\u0103m pe r\u00e2nd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Acest articol e doar pentru nepl\u0103titorii de TVA.<\/strong> Dac\u0103 vrei imaginea complet\u0103, inclusiv pentru pl\u0103titori, cite\u0219te ghidul-umbrel\u0103 <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 \u00een Rom\u00e2nia, \u00een UE sau \u00een afara UE<\/a>. Pentru situa\u021bia invers\u0103 \u2014 ce faci c\u00e2nd <strong>cumperi<\/strong> din str\u0103in\u0103tate \u2014 ai ghidul-pereche <a href=\"https:\/\/contapp.ro\/blog\/tva-servicii-ue-non-ue-neplatitori\/\">Ghid TVA la achizi\u021bii de servicii din UE \u0219i din afara UE pentru nepl\u0103titori<\/a>.<\/p>\n\n\n\n<h2 id=\"trei-coduri-si-doua-plafoane\" class=\"wp-block-heading\">Trei coduri \u0219i dou\u0103 plafoane<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cenainte de orice, clarific\u0103m vocabularul. Aici se face cea mai mare confuzie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cele trei coduri:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CUI<\/strong> \u2014 codul unic de \u00eenregistrare al PFA-ului sau al firmei tale. \u00cel ai oricum \u0219i \u00eel folose\u0219ti pe toate facturile.<\/li>\n\n\n\n<li><strong>Codul special de TVA<\/strong> (CIF intracomunitar) (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>. Se folose\u0219te <strong>exclusiv<\/strong> pentru opera\u021biuni cu parteneri din UE. <strong>Nu te face pl\u0103titor de TVA<\/strong>: continui s\u0103 emi\u021bi facturi f\u0103r\u0103 TVA c\u0103tre to\u021bi clien\u021bii t\u0103i.<\/li>\n\n\n\n<li><strong>Codul de pl\u0103titor de TVA<\/strong> (art. 316 Cod fiscal) \u2014 \u00eenregistrarea \u201enormal\u0103\u201d, a firmelor care colecteaz\u0103 \u0219i deduc TVA. Nu despre asta e vorba aici.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cele dou\u0103 plafoane<\/strong> (nu le confunda, sunt lucruri diferite):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>395.000 lei<\/strong> \u2014 plafonul de scutire de TVA (art. 310 alin. (1) Cod fiscal), majorat de la 300.000 lei prin O.G. nr. 22\/2025 \u0219i aplicabil din 1 septembrie 2025. C\u00e2nd \u00eel dep\u0103\u0219e\u0219ti, devii pl\u0103titor de TVA \u00een regim normal.<\/li>\n\n\n\n<li><strong>10.000 euro (46.337 lei)<\/strong> \u2014 plafonul pentru <strong>v\u00e2nz\u0103rile la distan\u021b\u0103<\/strong> de bunuri c\u0103tre persoane fizice din UE \u0219i pentru serviciile electronice c\u0103tre persoane fizice din UE. Se calculeaz\u0103 cumulat, pe toate statele UE la un loc, nu pe fiecare \u021bar\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>Aten\u021bie!<\/strong> Cererea codului special de TVA (art. 317) <strong>nu<\/strong> te transform\u0103 \u00een pl\u0103titor de TVA. Sunt dou\u0103 \u00eenregistr\u0103ri complet diferite. Cu codul special, facturile tale r\u0103m\u00e2n \u00een continuare f\u0103r\u0103 TVA.<\/p>\n<\/div>\n\n\n\n<h2 id=\"vinzi-servicii-in-ue\" class=\"wp-block-heading\">Vinzi servicii \u00een UE<\/h2>\n\n\n\n<h3 id=\"servicii-catre-firma-din-ue\" class=\"wp-block-heading\">C\u0103tre o firm\u0103 din UE (B2B) \u2014 cod special obligatoriu<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Aici e cazul cel mai frecvent: freelanceri IT, designeri, traduc\u0103tori, consultan\u021bi, creatori de con\u021binut. Dac\u0103 prestezi un serviciu care urmeaz\u0103 regula general\u0103 c\u0103tre o persoan\u0103 impozabil\u0103 din alt stat membru, <strong>locul prest\u0103rii se mut\u0103 la client<\/strong> (art. 278 alin. (2) Cod fiscal). Serviciul se impoziteaz\u0103 \u00een \u021bara lui, iar el aplic\u0103 taxarea invers\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce ai de f\u0103cut, \u00een ordine:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u00cenainte de prima factur\u0103<\/strong>, ceri codul special de TVA prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-700\/\">Declara\u021bia 700<\/a> (art. 317 alin. (1) lit. b) Cod fiscal). Nu exist\u0103 niciun plafon \u2014 obliga\u021bia apare de la primul euro.<\/li>\n\n\n\n<li><strong>Verifici clientul \u00een VIES<\/strong> (vies.ec.europa.eu). \u00ce\u021bi trebuie codul lui de TVA valid, cu prefixul de \u021bar\u0103.<\/li>\n\n\n\n<li><strong>Emi\u021bi factura f\u0103r\u0103 TVA<\/strong>, cu codul t\u0103u special \u0219i cu codul lui, plus men\u021biunea \u201etaxare invers\u0103\u201d.<\/li>\n\n\n\n<li><strong>Depui <a href=\"https:\/\/contapp.ro\/blog\/declaratia-390-tot-ce-trebuie-sa-stii-despre-declaratia-recapitulativa\/\">Declara\u021bia 390<\/a><\/strong> cu simbolul \u201eP\u201d (prest\u0103ri intracomunitare de servicii), p\u00e2n\u0103 pe 25 ale lunii urm\u0103toare \u2014 doar \u00een lunile \u00een care ai facturat.<\/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 prestezi servicii de programare unei firme din Germania, 2.000 EUR pe lun\u0103. Ceri codul special prin Declara\u021bia 700 \u00eenainte de prima factur\u0103. Emi\u021bi factura f\u0103r\u0103 TVA, cu ambele coduri \u0219i men\u021biunea \u201etaxare invers\u0103\u201d. Firma german\u0103 declar\u0103 TVA-ul la ea \u00een \u021bar\u0103. Tu depui D390 cu simbolul \u201eP\u201d p\u00e2n\u0103 pe 25 ale lunii urm\u0103toare. Nu datorezi \u0219i nu pl\u0103te\u0219ti niciun TVA \u00een Rom\u00e2nia.<\/p>\n<\/div>\n\n\n\n<h3 id=\"client-fara-cod-vies\" class=\"wp-block-heading\">Clientul e firm\u0103, dar nu are cod valid \u00een VIES<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Se \u00eent\u00e2mpl\u0103 des: clientul e o \u00eentreprindere mic\u0103 din alt stat membru, ne\u00eenregistrat\u0103 \u00een scopuri de TVA. F\u0103r\u0103 un cod valid \u00een VIES nu po\u021bi dovedi c\u0103 e persoan\u0103 impozabil\u0103, a\u0219a c\u0103, \u00een practic\u0103, tratezi opera\u021biunea ca pe o v\u00e2nzare c\u0103tre consumator: factur\u0103 f\u0103r\u0103 TVA (scutit\u0103 conform art. 310) \u0219i <strong>f\u0103r\u0103 D390<\/strong> \u2014 declara\u021bia recapitulativ\u0103 are nevoie de codul de TVA al partenerului.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Verific\u0103 \u00eentotdeauna codul \u00een VIES <strong>\u00eenainte<\/strong> de a emite factura \u0219i p\u0103streaz\u0103 dovada verific\u0103rii.<\/p>\n\n\n\n<div id=\"conta-1410679511\" 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=\"servicii-catre-persoane-fizice-din-ue\" class=\"wp-block-heading\">C\u0103tre persoane fizice din UE (B2C)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Regula general\u0103: locul prest\u0103rii este acolo unde e\u0219ti tu stabilit, adic\u0103 \u00een Rom\u00e2nia (art. 278 alin. (3) Cod fiscal). Fiind nepl\u0103titor, emi\u021bi factura f\u0103r\u0103 TVA, exact ca la o v\u00e2nzare intern\u0103. Nu ceri cod special \u0219i nu depui D390.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Excep\u021bia care conteaz\u0103: serviciile electronice.<\/strong> Dac\u0103 vinzi servicii digitale, de telecomunica\u021bii sau de radiodifuziune c\u0103tre persoane fizice din UE \u2014 cursuri online automatizate, aplica\u021bii, abonamente software, e-book-uri livrate automat \u2014 locul prest\u0103rii se mut\u0103 la client atunci c\u00e2nd dep\u0103\u0219e\u0219ti <strong>10.000 euro pe an<\/strong> (cumulat cu v\u00e2nz\u0103rile la distan\u021b\u0103 de bunuri). Pragul se aplic\u0103 <strong>numai<\/strong> serviciilor electronice \u0219i v\u00e2nz\u0103rilor de bunuri la distan\u021b\u0103 \u2014 celelalte servicii nu au niciun prag. Peste acest prag ai nevoie de o solu\u021bie de TVA \u00een statele clien\u021bilor t\u0103i: <a href=\"https:\/\/contapp.ro\/blog\/plata-tva-pentru-vanzari-online\/\">sistemul OSS<\/a> sau regimul de scutire pentru \u00eentreprinderi mici la nivel european, despre care vorbim mai jos.<\/p>\n\n\n\n<h3 id=\"exceptii-regula-generala\" class=\"wp-block-heading\">Excep\u021biile de la regula general\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Unele servicii nu urmeaz\u0103 niciuna dintre regulile de mai sus, ci se impoziteaz\u0103 acolo unde sunt prestate efectiv (art. 278 alin. (4)\u2013(7) Cod fiscal):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>servicii legate de bunuri imobile (construc\u021bii, cazare, intermedieri imobiliare) \u2014 locul unde se afl\u0103 imobilul;<\/li>\n\n\n\n<li>accesul la evenimente culturale, sportive sau educa\u021bionale <strong>cu prezen\u021b\u0103 fizic\u0103<\/strong> \u2014 locul evenimentului;<\/li>\n\n\n\n<li>transport de c\u0103l\u0103tori, servicii de restaurant \u0219i catering, \u00eenchiriere de mijloace de transport pe termen scurt.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Din 1 septembrie 2025 exist\u0103 o regul\u0103 nou\u0103: pentru <strong>evenimentele online<\/strong> transmise pe internet c\u0103tre persoane fizice, locul impozit\u0103rii este acolo unde e stabilit clientul (art. 278 alin. (5) lit. i) Cod fiscal), nu acolo unde se desf\u0103\u0219oar\u0103 evenimentul. Pentru evenimentele online c\u0103tre firme se aplic\u0103 regula general\u0103 B2B.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regulile speciale bat regula general\u0103, deci verific\u0103 fiecare caz separat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce \u00eenseamn\u0103 asta concret c\u00e2nd clientul e persoan\u0103 fizic\u0103 din UE.<\/strong> C\u00e2nd se aplic\u0103 o excep\u021bie, locul tax\u0103rii se mut\u0103 \u00een cel\u0103lalt stat membru <strong>f\u0103r\u0103 niciun prag<\/strong> \u2014 pragul de 10.000 euro nu are nicio leg\u0103tur\u0103 cu aceste servicii. Prin urmare:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>opera\u021biunea <strong>nu intr\u0103<\/strong> \u00een plafonul t\u0103u de 395.000 lei, pentru c\u0103 nu are locul \u00een Rom\u00e2nia;<\/li>\n\n\n\n<li>apare o <strong>obliga\u021bie de TVA \u00een statul respectiv<\/strong>, chiar dac\u0103 \u00een Rom\u00e2nia e\u0219ti nepl\u0103titor. O rezolvi prin regimul \u201eEX\u201d, prin OSS sau prin \u00eenregistrare direct\u0103 \u00een acel stat.<\/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> E\u0219ti PFA nepl\u0103titor de TVA \u0219i faci lucr\u0103ri de amenajare pentru persoane fizice care au apartamente \u00een Italia. Locul prest\u0103rii este acolo unde se afl\u0103 imobilul, adic\u0103 \u00een Italia (art. 278 alin. (4) lit. a) Cod fiscal). Cifra de afaceri nu conteaz\u0103 \u2014 nu exist\u0103 prag. Ai o obliga\u021bie de TVA \u00een Italia din prima lucrare, pe care o acoperi prin regimul \u201eEX\u201d, prin OSS sau \u00eenregistr\u00e2ndu-te acolo. \u00cen schimb, sumele acestea nu intr\u0103 \u00een plafonul t\u0103u de 395.000 lei din Rom\u00e2nia.<\/p>\n<\/div>\n\n\n\n<h2 id=\"vinzi-bunuri-in-ue\" class=\"wp-block-heading\">Vinzi bunuri \u00een UE<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aici apare surpriza cea mai mare pentru mul\u021bi utilizatori: <strong>ca nepl\u0103titor de TVA, nu faci livr\u0103ri intracomunitare.<\/strong><\/p>\n\n\n\n<h3 id=\"bunuri-catre-firma-din-ue\" class=\"wp-block-heading\">C\u0103tre o firm\u0103 din UE (B2B)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Scutirea pentru livr\u0103ri intracomunitare (art. 294 alin. (2) lit. a) Cod fiscal) se aplic\u0103 doar persoanelor \u00eenregistrate normal \u00een scopuri de TVA. Tu e\u0219ti \u00een regimul special de scutire, a\u0219a c\u0103 v\u00e2nzarea ta este pur \u0219i simplu o opera\u021biune scutit\u0103 conform art. 310, ca oricare alta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Concret:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>nu ai nevoie de cod special<\/strong> de TVA ca s\u0103 vinzi bunuri \u00een UE;<\/li>\n\n\n\n<li>emi\u021bi factura <strong>f\u0103r\u0103 TVA<\/strong>, cu CUI-ul t\u0103u obi\u0219nuit \u0219i men\u021biunea de scutire;<\/li>\n\n\n\n<li><strong>nu depui D390<\/strong> \u2014 nu ai efectuat o livrare intracomunitar\u0103 scutit\u0103;<\/li>\n\n\n\n<li>clientul t\u0103u din UE <strong>nu face o achizi\u021bie intracomunitar\u0103<\/strong> taxabil\u0103 \u0219i nu aplic\u0103 taxare invers\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:#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 vinzi piese de 8.000 lei unei firme din Ungaria care are cod valid de TVA. Emi\u021bi factura f\u0103r\u0103 TVA, cu CUI-ul t\u0103u \u0219i men\u021biunea \u201escutit conform art. 310 din Codul fiscal\u201d. Nu ceri cod special \u0219i nu depui D390. Cei 8.000 lei intr\u0103 \u00een plafonul t\u0103u de 395.000 lei.<\/p>\n<\/div>\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> Clientul din UE \u00ee\u021bi va cere adesea codul de TVA, din obi\u0219nuin\u021b\u0103. Explic\u0103-i c\u0103 e\u0219ti \u00eentreprindere mic\u0103 scutit\u0103 de TVA \u00een Rom\u00e2nia \u0219i c\u0103 factura nu reprezint\u0103 o livrare intracomunitar\u0103. Nu \u00eei da codul special dac\u0103 \u00eel ai pentru servicii \u2014 nu se aplic\u0103 aici \u0219i \u00eei va \u00eencurca contabilitatea.<\/p>\n<\/div>\n\n\n\n<h3 id=\"vanzari-la-distanta\" class=\"wp-block-heading\">C\u0103tre persoane fizice din UE (B2C) \u2014 v\u00e2nz\u0103ri la distan\u021b\u0103<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Vinzi online c\u0103tre consumatori din UE \u0219i expediezi bunurile din Rom\u00e2nia. Aici se aplic\u0103 plafonul de <strong>10.000 euro pe an<\/strong>, calculat cumulat pe toate statele UE \u0219i incluz\u00e2nd \u0219i serviciile electronice B2C:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>sub plafon:<\/strong> locul livr\u0103rii r\u0103m\u00e2ne \u00een Rom\u00e2nia, deci emi\u021bi factura f\u0103r\u0103 TVA, ca la o v\u00e2nzare intern\u0103. Sumele intr\u0103 \u00een plafonul de 395.000 lei.<\/li>\n\n\n\n<li><strong>peste plafon:<\/strong> locul livr\u0103rii se mut\u0103 \u00een statul clientului \u0219i apare o obliga\u021bie de TVA acolo. Ai trei variante, \u00een ordinea complexit\u0103\u021bii.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/contapp.ro\/blog\/codul-ex-ghid-practic-pentru-aplicarea-scutirii-de-tva-in-alte-state-membre-ue\/\">Regimul de scutire pentru \u00eentreprinderi mici la nivel european<\/a><\/strong> (art. 310^1 Cod fiscal, \u00een vigoare din 1 septembrie 2025) \u2014 dac\u0103 cifra ta de afaceri \u00een toat\u0103 UE nu dep\u0103\u0219e\u0219te 100.000 euro pe an \u0219i nu dep\u0103\u0219e\u0219ti nici plafonul local al statului respectiv, po\u021bi r\u0103m\u00e2ne scutit \u0219i acolo. Depui o notificare prealabil\u0103 la ANAF, prime\u0219ti un cod individual format din CUI + sufixul \u201eEX\u201d \u0219i raportezi trimestrial v\u00e2nz\u0103rile pe state.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/contapp.ro\/blog\/plata-tva-pentru-vanzari-online\/\">OSS<\/a><\/strong> (One Stop Shop) \u2014 colectezi TVA-ul din \u021bara fiec\u0103rui client \u0219i \u00eel declari trimestrial \u00eentr-un singur formular. Ca s\u0103 folose\u0219ti OSS trebuie s\u0103 te \u00eenregistrezi \u00een prealabil ca pl\u0103titor de TVA \u00een Rom\u00e2nia (art. 316).<\/li>\n\n\n\n<li><strong>\u00cenregistrare direct\u0103<\/strong> \u00een fiecare stat \u00een care vinzi.<\/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> Vinzi obiecte handmade printr-un magazin online c\u0103tre persoane fizice din Fran\u021ba, Italia \u0219i Germania. C\u00e2t timp totalul acestor v\u00e2nz\u0103ri r\u0103m\u00e2ne sub 10.000 euro pe an, emi\u021bi facturi f\u0103r\u0103 TVA \u0219i nu ai nimic de declarat. C\u00e2nd dep\u0103\u0219e\u0219ti pragul, cea mai simpl\u0103 solu\u021bie pentru un business mic este regimul \u201eEX\u201d: r\u0103m\u00e2i scutit \u0219i \u00een statele respective, cu o notificare la ANAF \u0219i un raport trimestrial.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Alegerea \u00eentre cele trei variante depinde de cifrele tale \u0219i de statele \u00een care vinzi. E momentul potrivit s\u0103 vorbe\u0219ti cu un contabil.<\/p>\n\n\n\n<h2 id=\"vinzi-in-afara-ue\" class=\"wp-block-heading\">Vinzi \u00een afara UE<\/h2>\n\n\n\n<h3 id=\"servicii-non-ue\" class=\"wp-block-heading\">Servicii c\u0103tre clien\u021bi din afara UE<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C\u0103tre firme:<\/strong> locul prest\u0103rii este la client (art. 278 alin. (2) Cod fiscal), deci opera\u021biunea este <strong>neimpozabil\u0103 \u00een Rom\u00e2nia<\/strong>. Emi\u021bi factura f\u0103r\u0103 TVA, cu CUI-ul t\u0103u. Nu ai nevoie de cod special \u0219i nu depui D390 \u2014 declara\u021bia recapitulativ\u0103 e rezervat\u0103 opera\u021biunilor intracomunitare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C\u0103tre persoane fizice:<\/strong> pentru serviciile enumerate la art. 278 alin. (7) Cod fiscal \u2014 consultan\u021b\u0103, publicitate, prelucrare de date, servicii electronice, cesiuni de drepturi de autor \u0219i altele \u2014 locul este tot la client, deci neimpozabil \u00een Rom\u00e2nia. Pentru celelalte servicii se aplic\u0103 regula general\u0103 \u0219i locul r\u0103m\u00e2ne \u00een Rom\u00e2nia: factur\u0103 f\u0103r\u0103 TVA, scutit\u0103 conform art. 310.<\/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> Prestezi servicii de design unei companii din SUA, 3.000 USD. Emi\u021bi factura f\u0103r\u0103 TVA, cu CUI-ul t\u0103u \u0219i men\u021biunea \u201eneimpozabil \u00een Rom\u00e2nia conform art. 278 alin. (2) din Codul fiscal\u201d. Nu ceri cod special \u0219i nu depui nicio declara\u021bie de TVA. Suma nu intr\u0103 \u00een plafonul de 395.000 lei.<\/p>\n<\/div>\n\n\n\n<h3 id=\"export-de-bunuri\" class=\"wp-block-heading\">Export de bunuri<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Bunurile pleac\u0103 din Rom\u00e2nia \u00een afara Uniunii Europene. Emi\u021bi factura f\u0103r\u0103 TVA \u2014 ca nepl\u0103titor e\u0219ti oricum scutit conform art. 310.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Obliga\u021biile vamale exist\u0103 indiferent de statutul t\u0103u de TVA:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>cod EORI<\/strong> \u2014 codul de operator economic pentru rela\u021bia cu autoritatea vamal\u0103. Se ob\u021bine gratuit, o singur\u0103 dat\u0103, de la Autoritatea Vamal\u0103 Rom\u00e2n\u0103, \u00eenainte de primul export;<\/li>\n\n\n\n<li><strong>declara\u021bie vamal\u0103 de export<\/strong>, depus\u0103 electronic. Prime\u0219ti un num\u0103r MRN \u0219i, la ie\u0219irea efectiv\u0103 a bunurilor din UE, confirmarea de ie\u0219ire;<\/li>\n\n\n\n<li><strong>dovada ie\u0219irii din Uniune<\/strong> \u2014 o p\u0103strezi la dosar. E documentul care justific\u0103 faptul c\u0103 bunurile au p\u0103r\u0103sit teritoriul UE.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 expediezi prin curier rapid sau prin po\u0219t\u0103, transportatorul \u00eentocme\u0219te de regul\u0103 declara\u021bia vamal\u0103 \u00een numele t\u0103u, pe baza facturii comerciale. Tot tu e\u0219ti r\u0103spunz\u0103tor de corectitudinea datelor, a\u0219a c\u0103 cere-i confirmarea de export \u0219i p\u0103streaz-o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exporturile <strong>intr\u0103<\/strong> \u00een plafonul de 395.000 lei.<\/p>\n\n\n\n<h2 id=\"ce-scrii-pe-factura\" class=\"wp-block-heading\">Ce scrii pe factur\u0103, \u00een fiecare caz<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Men\u021biunile obligatorii sunt prev\u0103zute la art. 319 alin. (20) Cod fiscal. Peste datele obi\u0219nuite (num\u0103r, dat\u0103, p\u0103r\u021bi, descrierea bunului sau serviciului, baza impozabil\u0103), adaugi men\u021biunea specific\u0103 situa\u021biei:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Ce vinzi \u0219i cui<\/th><th>Ce cod treci pe factur\u0103<\/th><th>Men\u021biunea obligatorie<\/th><\/tr><\/thead><tbody><tr><td>Orice, c\u0103tre clien\u021bi din Rom\u00e2nia<\/td><td>CUI<\/td><td>scutit de TVA conform art. 310 din Codul fiscal<\/td><\/tr><tr><td>Servicii c\u0103tre o firm\u0103 din UE (cod valid VIES)<\/td><td>codul special (art. 317) + codul clientului<\/td><td>taxare invers\u0103 \/ <em>Reverse charge, Art. 196 Directive 2006\/112\/EC<\/em><\/td><\/tr><tr><td>Servicii c\u0103tre persoane fizice din UE (regula general\u0103)<\/td><td>CUI<\/td><td>scutit de TVA conform art. 310 din Codul fiscal<\/td><\/tr><tr><td>Servicii pe excep\u021bii c\u0103tre persoane fizice din UE (imobile, evenimente cu prezen\u021b\u0103 fizic\u0103, restaurant, chirie auto pe termen scurt)<\/td><td>CUI (sau codul din statul \u00een care te \u00eenregistrezi)<\/td><td>opera\u021biunea se taxeaz\u0103 \u00een statul unde e locul prest\u0103rii \u2014 men\u021biunea depinde de regimul ales acolo<\/td><\/tr><tr><td>Bunuri c\u0103tre orice client din UE<\/td><td>CUI<\/td><td>scutit de TVA conform art. 310 din Codul fiscal<\/td><\/tr><tr><td>Servicii c\u0103tre firme din afara UE<\/td><td>CUI<\/td><td>neimpozabil \u00een Rom\u00e2nia conform art. 278 alin. (2) din Codul fiscal<\/td><\/tr><tr><td>Servicii de la art. 278 alin. (7) c\u0103tre persoane fizice din afara UE<\/td><td>CUI<\/td><td>neimpozabil \u00een Rom\u00e2nia conform art. 278 alin. (7) din Codul fiscal<\/td><\/tr><tr><td>Export de bunuri<\/td><td>CUI<\/td><td>scutit de TVA conform art. 310 din Codul fiscal<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Dou\u0103 observa\u021bii practice:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u201e<strong>Taxare invers\u0103<\/strong>\u201d este o no\u021biune european\u0103. Pentru clien\u021bii din afara UE nu se folose\u0219te \u2014 acolo men\u021biunea corect\u0103 este \u201eneimpozabil \u00een Rom\u00e2nia\u201d.<\/li>\n\n\n\n<li>\u201e<strong>Scutit<\/strong>\u201d \u0219i \u201e<strong>neimpozabil<\/strong>\u201d nu sunt acela\u0219i lucru. La scutire, opera\u021biunea are locul \u00een Rom\u00e2nia \u0219i e scutit\u0103 printr-un articol din lege. La neimpozabil, opera\u021biunea are locul \u00een afara Rom\u00e2niei, deci nici nu intr\u0103 \u00een sfera TVA din Rom\u00e2nia. Diferen\u021ba conteaz\u0103 pentru plafonul t\u0103u de 395.000 lei.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"ce-declaratii-depui\" class=\"wp-block-heading\">Ce declara\u021bii depui \u0219i ce obliga\u021bii vamale ai<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ca nepl\u0103titor de TVA care vinde \u00een str\u0103in\u0103tate, lista e scurt\u0103.<\/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<\/a> (declara\u021bia recapitulativ\u0103)<\/strong> \u2014 o depui <strong>doar<\/strong> dac\u0103 prestezi servicii c\u0103tre firme din UE cu cod valid de TVA. Simbolul este \u201eP\u201d. Termen: 25 ale lunii urm\u0103toare, doar pentru lunile \u00een care ai facturat (art. 325 Cod fiscal). Luna f\u0103r\u0103 opera\u021biuni = nimic de depus.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce NU depui pentru v\u00e2nz\u0103ri:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D301<\/strong> (decontul special de TVA) \u2014 se depune doar c\u00e2nd <strong>datorezi<\/strong> TVA din achizi\u021bii externe, nu pentru v\u00e2nz\u0103ri;<\/li>\n\n\n\n<li><strong>D300<\/strong> (decontul de TVA) \u2014 doar pl\u0103titorii de TVA \u00eenregistra\u021bi conform art. 316;<\/li>\n\n\n\n<li><strong>D394<\/strong> \u2014 doar persoanele \u00eenregistrate \u00een scopuri de TVA conform art. 316, \u0219i doar pentru opera\u021biuni pe teritoriul Rom\u00e2niei.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Obliga\u021bii vamale:<\/strong> apar doar la exportul de bunuri \u00een afara UE \u2014 cod EORI \u0219i declara\u021bie vamal\u0103 de export. Pentru v\u00e2nz\u0103rile \u00een UE nu exist\u0103 formalit\u0103\u021bi vamale, indiferent dac\u0103 vinzi bunuri sau servicii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Raportul trimestrial \u201eEX\u201d<\/strong> \u2014 doar dac\u0103 ai optat pentru regimul de scutire pentru \u00eentreprinderi mici \u00een alte state membre (art. 310^1). Se depune p\u00e2n\u0103 \u00een ultima zi a lunii urm\u0103toare trimestrului, \u00een euro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sanc\u021biuni:<\/strong> nedepunerea D390 se sanc\u021bioneaz\u0103 cu amend\u0103 de la 1.000 la 5.000 lei, iar depunerea incorect\u0103 sau incomplet\u0103 cu 500\u20131.500 lei (art. 337 Cod procedur\u0103 fiscal\u0103). Dac\u0103 descoperi c\u0103 ai omis declara\u021bii, depune-le din proprie ini\u021biativ\u0103 \u2014 e mult mai ieftin dec\u00e2t la un control.<\/p>\n\n\n\n<h2 id=\"cum-afecteaza-plafonul\" class=\"wp-block-heading\">Cum afecteaz\u0103 v\u00e2nz\u0103rile externe plafonul de 395.000 lei<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Regula, dup\u0103 modific\u0103rile din O.G. nr. 22\/2025: \u00een <a href=\"https:\/\/contapp.ro\/blog\/plafoane-fiscale-2026-pentru-pfa-ii-si-microintreprinderi\/\">plafonul de 395.000 lei<\/a> intr\u0103 <strong>doar opera\u021biunile care au locul \u00een Rom\u00e2nia<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Intr\u0103 \u00een plafon:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>toate v\u00e2nz\u0103rile c\u0103tre clien\u021bi din Rom\u00e2nia;<\/li>\n\n\n\n<li>bunurile v\u00e2ndute \u00een UE (locul livr\u0103rii e Rom\u00e2nia, de unde pleac\u0103 transportul);<\/li>\n\n\n\n<li>exporturile de bunuri;<\/li>\n\n\n\n<li>serviciile c\u0103tre persoane fizice din UE care urmeaz\u0103 regula general\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>NU intr\u0103 \u00een plafon:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>serviciile prestate firmelor din UE (locul e la client);<\/li>\n\n\n\n<li>serviciile prestate firmelor din afara UE;<\/li>\n\n\n\n<li>serviciile de la art. 278 alin. (7) c\u0103tre persoane fizice din afara UE;<\/li>\n\n\n\n<li>serviciile pe excep\u021biile art. 278 alin. (4)\u2013(6), al c\u0103ror loc este \u00een alt stat: lucr\u0103ri la imobile din str\u0103in\u0103tate, evenimente cu prezen\u021b\u0103 fizic\u0103, restaurant \u0219i catering, chirie auto pe termen scurt.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Asta \u00eenseamn\u0103 c\u0103 un freelancer care lucreaz\u0103 exclusiv cu clien\u021bi-firme din str\u0103in\u0103tate poate factura oric\u00e2t f\u0103r\u0103 s\u0103 dep\u0103\u0219easc\u0103 plafonul de TVA din Rom\u00e2nia.<\/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>C\u00e2nd devii pl\u0103titor de TVA?<\/strong> \u00cen momentul \u00een care opera\u021biunile care intr\u0103 \u00een plafon dep\u0103\u0219esc 395.000 lei. Din 1 septembrie 2025, regula s-a \u00een\u0103sprit: trebuie s\u0103 ceri \u00eenregistrarea prin Declara\u021bia 700 <strong>cel t\u00e2rziu la data dep\u0103\u0219irii<\/strong>, iar regimul normal de taxare se aplic\u0103 chiar de la tranzac\u021bia care a dep\u0103\u0219it plafonul (art. 310 alin. (6) Cod fiscal). Nu mai ai cele 10 zile de alt\u0103dat\u0103. De acolo \u00eencolo intri \u00een alt regim, cu alte reguli \u2014 subiect pentru un articol separat.<\/p>\n<\/div>\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>Pui TVA pe factur\u0103?<\/th><th>Ce cod folose\u0219ti<\/th><th>Ce declari<\/th><th>Intr\u0103 \u00een plafonul de 395.000 lei?<\/th><\/tr><\/thead><tbody><tr><td>Servicii c\u0103tre firm\u0103 din UE (cod valid VIES)<\/td><td>Nu \u2014 taxare invers\u0103<\/td><td>codul special (art. 317), cerut <strong>\u00eenainte<\/strong><\/td><td>D390, simbol \u201eP\u201d<\/td><td>Nu<\/td><\/tr><tr><td>Servicii c\u0103tre firm\u0103 din UE f\u0103r\u0103 cod valid<\/td><td>Nu \u2014 scutit art. 310<\/td><td>CUI<\/td><td>nimic<\/td><td>Da<\/td><\/tr><tr><td>Servicii c\u0103tre persoane fizice din UE (regula general\u0103)<\/td><td>Nu \u2014 scutit art. 310<\/td><td>CUI<\/td><td>nimic<\/td><td>Da<\/td><\/tr><tr><td>Servicii electronice B2C \u00een UE, peste 10.000 \u20ac<\/td><td>TVA-ul statului clientului<\/td><td>regim \u201eEX\u201d, OSS sau \u00eenregistrare local\u0103<\/td><td>conform regimului ales<\/td><td>Nu<\/td><\/tr><tr><td>Servicii pe excep\u021bii c\u0103tre persoane fizice din UE (imobile, evenimente cu prezen\u021b\u0103 fizic\u0103, restaurant, chirie auto pe termen scurt)<\/td><td>TVA-ul statului unde e locul prest\u0103rii, f\u0103r\u0103 prag<\/td><td>regim \u201eEX\u201d, OSS sau \u00eenregistrare local\u0103<\/td><td>conform regimului ales<\/td><td>Nu<\/td><\/tr><tr><td>Bunuri c\u0103tre firm\u0103 din UE<\/td><td>Nu \u2014 scutit art. 310<\/td><td>CUI<\/td><td>nimic<\/td><td>Da<\/td><\/tr><tr><td>Bunuri c\u0103tre persoane fizice din UE, sub 10.000 \u20ac<\/td><td>Nu \u2014 scutit art. 310<\/td><td>CUI<\/td><td>nimic<\/td><td>Da<\/td><\/tr><tr><td>Bunuri c\u0103tre persoane fizice din UE, peste 10.000 \u20ac<\/td><td>TVA-ul statului clientului<\/td><td>regim \u201eEX\u201d, OSS sau \u00eenregistrare local\u0103<\/td><td>conform regimului ales<\/td><td>Nu<\/td><\/tr><tr><td>Servicii c\u0103tre firm\u0103 din afara UE<\/td><td>Nu \u2014 neimpozabil \u00een RO<\/td><td>CUI<\/td><td>nimic<\/td><td>Nu<\/td><\/tr><tr><td>Export de bunuri<\/td><td>Nu \u2014 scutit art. 310<\/td><td>CUI + EORI<\/td><td>declara\u021bie vamal\u0103 de export<\/td><td>Da<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"cazuri-concrete\" class=\"wp-block-heading\">Cazuri concrete: AdSense, Amazon KDP, Etsy, freelancing<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sunt situa\u021biile despre care primim cele mai multe \u00eentreb\u0103ri.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Google AdSense \/ YouTube.<\/strong> Contractul e cu Google Ireland Ltd., o firm\u0103 din UE. Veniturile din AdSense sunt, din punct de vedere TVA, o prestare de servicii B2B c\u0103tre un client din UE: ai nevoie de cod special (art. 317) \u00eenainte de prima \u00eencasare \u0219i depui D390 cu simbolul \u201eP\u201d \u00een lunile cu venituri.<\/li>\n\n\n\n<li><strong>Amazon KDP.<\/strong> Amazon Media EU S.\u00e0 r.l. este stabilit\u0103 \u00een Luxemburg, deci \u0219i aici e vorba de servicii B2B c\u0103tre UE: cod special + D390 (\u201eP\u201d).<\/li>\n\n\n\n<li><strong>Etsy, Shopify \u0219i alte platforme.<\/strong> Verific\u0103 entitatea care apare pe documentul de decontare. Etsy Ireland UC este \u00een UE (deci cod special + D390); dac\u0103 entitatea e din SUA, e\u0219ti \u00een cazul non-UE (doar CUI, f\u0103r\u0103 declara\u021bii). Aten\u021bie: comisionul pe care \u021bi-l re\u021bine platforma este o <strong>achizi\u021bie<\/strong> de serviciu de la tine \u2014 acolo se aplic\u0103 regulile din <a href=\"https:\/\/contapp.ro\/blog\/tva-servicii-ue-non-ue-neplatitori\/\">ghidul despre achizi\u021bii<\/a>, cu D301 \u0219i eventual D390.<\/li>\n\n\n\n<li><strong>Upwork, Fiverr \u0219i alte platforme de freelancing.<\/strong> Conteaz\u0103 cine este clientul t\u0103u din punct de vedere contractual: platforma sau clientul final. Verific\u0103 documentele platformei \u00eenainte de a decide. Upwork Global Inc. \u0219i Fiverr International Ltd. sunt entit\u0103\u021bi din afara UE, dar clien\u021bii finali pot fi din oricare stat.<\/li>\n\n\n\n<li><strong>Magazin online cu produse fizice, livrare \u00een UE.<\/strong> E\u0219ti pe v\u00e2nz\u0103ri la distan\u021b\u0103: urm\u0103re\u0219te pragul de 10.000 euro pe an, cumulat pe toate statele.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen toate cazurile, verific\u0103 pe factur\u0103 sau pe documentul de decontare <strong>entitatea juridic\u0103 exact\u0103<\/strong> \u0219i \u021bara ei. Nu te lua dup\u0103 numele comercial: multe companii americane au \u0219i entit\u0103\u021bi europene, \u0219i invers.<\/p>\n\n\n\n<h2 id=\"cum-generezi-d390-din-contapp\" class=\"wp-block-heading\">Cum emi\u021bi facturile \u0219i generezi D390 din ContApp<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen ContApp nu \u021bii minte niciuna dintre regulile de mai sus \u2014 le aplic\u0103 programul:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Adaugi clientul<\/strong> cu \u021bara \u0219i codul lui de TVA. ContApp verific\u0103 automat codul \u00een VIES \u0219i \u00ee\u021bi spune dac\u0103 e valid.<\/li>\n\n\n\n<li><strong>Emi\u021bi factura<\/strong> aleg\u00e2nd tipul de opera\u021biune (prestare de servicii UE, livrare de bunuri UE, export, v\u00e2nzare intern\u0103).<\/li>\n\n\n\n<li><strong>Urm\u0103re\u0219ti plafonul<\/strong> de 395.000 lei \u00een timp real, cu opera\u021biunile externe \u00eencadrate corect \u2014 programul \u0219tie care intr\u0103 \u0219i care nu.<\/li>\n\n\n\n<li><strong>Generezi Declara\u021bia 390<\/strong> din sec\u021biunea Declara\u021bii ANAF: se completeaz\u0103 automat din facturile lunii, cu simbolul \u201eP\u201d, validat\u0103 \u0219i gata de depus \u00een SPV, \u00een PDF \u0219i XML.<\/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\/asistent\/incepe\" 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 gratuit \u2014 facturi externe corecte \u0219i D390 automat<\/a><\/div>\n<\/div>\n\n\n\n<h2 id=\"greseli-frecvente\" class=\"wp-block-heading\">Gre\u0219eli frecvente<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ceri codul special ca s\u0103 vinzi bunuri \u00een UE.<\/strong> Nu e nevoie. Codul special e pentru servicii B2B intracomunitare (\u0219i pentru achizi\u021bii).<\/li>\n\n\n\n<li><strong>Depui D390 pentru v\u00e2nz\u0103ri de bunuri \u00een UE.<\/strong> Ca nepl\u0103titor nu faci livr\u0103ri intracomunitare, deci nu ai ce declara.<\/li>\n\n\n\n<li><strong>Depui D390 pentru clien\u021bi din afara UE.<\/strong> Declara\u021bia recapitulativ\u0103 acoper\u0103 doar opera\u021biunile intracomunitare.<\/li>\n\n\n\n<li><strong>Ceri codul special dup\u0103 prima factur\u0103.<\/strong> Legea cere s\u0103 \u00eel ai <strong>\u00eenainte<\/strong> de prima prestare de servicii c\u0103tre o firm\u0103 din UE.<\/li>\n\n\n\n<li><strong>Nu verifici clientul \u00een VIES.<\/strong> F\u0103r\u0103 cod valid nu ai taxare invers\u0103 \u0219i nu po\u021bi depune D390 corect.<\/li>\n\n\n\n<li><strong>Crezi c\u0103 pragul de 10.000 euro te acoper\u0103 la orice serviciu B2C.<\/strong> Pragul e doar pentru serviciile electronice \u0219i v\u00e2nz\u0103rile de bunuri la distan\u021b\u0103. La lucr\u0103ri pe imobile din str\u0103in\u0103tate sau la evenimente cu prezen\u021b\u0103 fizic\u0103, obliga\u021bia de TVA din acel stat apare de la prima factur\u0103.<\/li>\n\n\n\n<li><strong>Confunzi plafoanele.<\/strong> 395.000 lei este plafonul de scutire de TVA. 10.000 euro este plafonul v\u00e2nz\u0103rilor la distan\u021b\u0103 \u0219i al serviciilor electronice B2C. Iar 34.000 lei este plafonul pentru <strong>achizi\u021biile<\/strong> intracomunitare de bunuri \u2014 al treilea, complet diferit.<\/li>\n\n\n\n<li><strong>Adaugi \u00een plafonul de 395.000 lei serviciile prestate firmelor str\u0103ine.<\/strong> Nu intr\u0103, pentru c\u0103 nu au locul \u00een Rom\u00e2nia.<\/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 de TVA \u0219i am primul client din Germania. Ce fac primul?<\/strong><br>Ceri codul special de TVA prin Declara\u021bia 700, \u00eenainte de a emite factura. Apoi verifici codul clientului \u00een VIES, emi\u021bi factura f\u0103r\u0103 TVA cu men\u021biunea \u201etaxare invers\u0103\u201d \u0219i depui D390 cu simbolul \u201eP\u201d p\u00e2n\u0103 pe 25 ale lunii urm\u0103toare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 iau codul special, trebuie s\u0103 pun TVA pe facturile c\u0103tre clien\u021bii rom\u00e2ni?<\/strong><br>Nu. Codul special (art. 317) nu te face pl\u0103titor de TVA. Facturile tale r\u0103m\u00e2n f\u0103r\u0103 TVA, c\u0103tre to\u021bi clien\u021bii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00e2nd produse pe care le trimit \u00een Italia unei firme. Fac livrare intracomunitar\u0103?<\/strong><br>Nu. Ca \u00eentreprindere mic\u0103 scutit\u0103 de TVA, v\u00e2nzarea ta este scutit\u0103 conform art. 310 \u0219i nu este o livrare intracomunitar\u0103. Nu ceri cod special \u0219i nu depui D390.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Clientul din UE \u00eemi cere codul de TVA \u0219i nu \u00eel am. Ce \u00eei spun?<\/strong><br>C\u0103 e\u0219ti \u00eentreprindere mic\u0103 \u00een regim de scutire de TVA \u00een Rom\u00e2nia \u0219i c\u0103 factura nu con\u021bine TVA. Dac\u0103 e vorba de servicii \u0219i el are cod valid, tu ai nevoie de codul special \u2014 cere-l la ANAF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Veniturile de la clien\u021bi str\u0103ini intr\u0103 \u00een plafonul de 395.000 lei?<\/strong><br>Depinde. Serviciile prestate firmelor din UE \u0219i din afara UE nu intr\u0103, la fel nici serviciile care au locul \u00een alt stat pe excep\u021biile art. 278. Bunurile v\u00e2ndute \u00een UE, exporturile \u0219i serviciile c\u0103tre persoane fizice din UE pe regula general\u0103 intr\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Trebuie s\u0103 depun D390 \u00een fiecare lun\u0103?<\/strong><br>Nu. Doar \u00een lunile \u00een care ai emis facturi de servicii c\u0103tre firme din UE. Luna f\u0103r\u0103 opera\u021biuni nu se declar\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00e2nd un curs online \u00eenregistrat c\u0103tre persoane fizice din toat\u0103 Europa. Ce fac?<\/strong><br>Este un serviciu electronic. Sub 10.000 euro pe an (cumulat cu eventualele v\u00e2nz\u0103ri de bunuri la distan\u021b\u0103) emi\u021bi facturi f\u0103r\u0103 TVA. Peste acest prag trebuie s\u0103 aplici TVA-ul din \u021bara fiec\u0103rui client \u2014 prin regimul \u201eEX\u201d, prin OSS sau prin \u00eenregistrare local\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Renovez apartamente \u00een Spania pentru persoane fizice. Am obliga\u021bii de TVA?<\/strong><br>Da, dar \u00een Spania, nu \u00een Rom\u00e2nia. Serviciile legate de bunuri imobile se taxeaz\u0103 acolo unde se afl\u0103 imobilul (art. 278 alin. (4) lit. a) Cod fiscal), f\u0103r\u0103 niciun prag. Rezolvi obliga\u021bia prin regimul \u201eEX\u201d, prin OSS sau \u00eenregistr\u00e2ndu-te \u00een Spania. Sumele nu intr\u0103 \u00een plafonul t\u0103u de 395.000 lei \u0219i nu se declar\u0103 \u00een D390.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce este codul \u201eEX\u201d \u0219i c\u00e2nd \u00eemi trebuie?<\/strong><br>Este codul individual de identificare (CUI + sufixul \u201eEX\u201d) pentru regimul de scutire pentru \u00eentreprinderi mici aplicat \u00een alte state membre, introdus din 1 septembrie 2025. \u00ce\u021bi folose\u0219te dac\u0103 vinzi c\u0103tre consumatori din alte state UE \u0219i ai dep\u0103\u0219i pragurile de acolo, dar cifra ta de afaceri \u00een toat\u0103 UE r\u0103m\u00e2ne sub 100.000 euro pe an. Se ob\u021bine printr-o notificare prealabil\u0103 la ANAF \u0219i presupune un raport trimestrial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Export marf\u0103 \u00een Serbia. Ce obliga\u021bii am?<\/strong><br>Emi\u021bi factura f\u0103r\u0103 TVA, \u00ee\u021bi iei cod EORI de la Autoritatea Vamal\u0103 Rom\u00e2n\u0103 \u00eenainte de primul export \u0219i depui declara\u021bia vamal\u0103 de export. P\u0103strezi dovada ie\u0219irii bunurilor din UE. Nu depui D390.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Am facturat un an \u00eentreg clien\u021bi-firme din UE f\u0103r\u0103 cod special. Ce risc?<\/strong><br>Amend\u0103 pentru nedepunerea declara\u021biilor recapitulative (1.000\u20135.000 lei) \u0219i pentru nedepunerea declara\u021biei de men\u021biuni. Cere codul acum \u0219i depune D390 pentru lunile restante din proprie ini\u021biativ\u0103.<\/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: 5 august 2026 \u2014 conform Codului fiscal, O.G. nr. 22\/2025 \u0219i cotei standard de TVA de 21% \u00een vigoare.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>E\u0219ti nepl\u0103titor de TVA \u0219i vinzi \u00een UE sau \u00een afara UE? Afl\u0103 ce cod folose\u0219ti, ce scrii pe factur\u0103, c\u00e2nd depui D390 \u0219i c\u00e2nd devii pl\u0103titor.<\/p>\n","protected":false},"author":2,"featured_media":141942,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[415,484],"tags":[375,488,494,495,493],"class_list":["post-141941","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tva","category-declaratii-anaf","tag-cod-special-de-tva","tag-declaratia-390","tag-export-bunuri","tag-plafon-tva-395-000-lei","tag-tva-vanzari-intracomunitare"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141941","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=141941"}],"version-history":[{"count":10,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141941\/revisions"}],"predecessor-version":[{"id":141953,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141941\/revisions\/141953"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141942"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141941"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}