{"id":2426,"date":"2021-11-12T08:45:07","date_gmt":"2021-11-12T08:45:07","guid":{"rendered":"https:\/\/douazeci.ro\/?p=2426"},"modified":"2021-11-26T12:12:16","modified_gmt":"2021-11-26T12:12:16","slug":"ce-declaratii-fiscale-trebuie-sa-depuna-un-pfa-in-timpul-anului-in-functie-de-specificul-activitatii-pe-langa-declaratia-unica","status":"publish","type":"post","link":"https:\/\/douazeci.ro\/?p=2426","title":{"rendered":"Ce declara\u021bii fiscale trebuie s\u0103 depun\u0103 un PFA \u00een timpul anului, \u00een func\u021bie de specificul activit\u0103\u021bii, pe l\u00e2ng\u0103 declara\u021bia unic\u0103"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Formularul 212, adic\u0103 declara\u021bia unic\u0103, a fost introdus \u00een anul 2018 pentru a comasa \u0219apte dintre formularele depuse, p\u00e2n\u0103 la acel moment, de persoanele fizice \u0219i persoanele fizice autorizate (PFA) care ob\u021bin venituri din activit\u0103\u021bi independente. Formularele 200, 201, 220, 221, 600, 604 \u0219i 605 sunt cele care au fost comasate \u00een 212. Cu toate acestea, \u00een func\u021bie de specificul activit\u0103\u021bii, exist\u0103 anumite declara\u021bii fiscale pe care unele PFA-uri \u00eenc\u0103 trebuie s\u0103 le depun\u0103 pe parcursul anului, \u00een afar\u0103 de declara\u021bia unic\u0103.<\/p>\n\n\n\n<p><em><strong>\u201cParticularitatea PFA-ului este declara\u021bia unic\u0103, iar, din perspectiva TVA-ului, nu exist\u0103 diferen\u021be fa\u021b\u0103 de SRL <\/strong>(societ\u0103\u021bile cu r\u0103spundere limitat\u0103<strong> &#8211; n. red.<\/strong>)<strong>\u201d<\/strong><\/em>, at\u00e2t pentru partea de cod de TVA normal, c\u00e2t \u0219i pentru partea de cod special de TVA, care sunt comune cu SRL-urile, a men\u021bionat, pentru avocatnet.ro, <strong>Laura Ene<\/strong>, consultant fiscal, expert contabil \u0219i <strong>CEO Keez Expert Accountant.<\/strong><\/p>\n\n\n\n<p><strong><a href=\"https:\/\/avocatnet.ro\/articol_57809\/Declara%C5%A3ia-unic%C4%83-2021-Formularul-trebuie-depus-la-Fisc-pan%C4%83-azi-Ce-trebuie-s%C4%83-%C8%99tii.html\" data-type=\"URL\" data-id=\"https:\/\/avocatnet.ro\/articol_57809\/Declara%C5%A3ia-unic%C4%83-2021-Formularul-trebuie-depus-la-Fisc-pan%C4%83-azi-Ce-trebuie-s%C4%83-%C8%99tii.html\" target=\"_blank\" rel=\"noreferrer noopener\">Declara\u021bia unic\u0103<\/a><\/strong> reprezint\u0103 un formular prin care persoanele fizice, inclusiv PFA-urile care ob\u021bin <strong><a href=\"https:\/\/avocatnet.ro\/articol_57779\/\" data-type=\"URL\" data-id=\"https:\/\/avocatnet.ro\/articol_57779\/\" target=\"_blank\" rel=\"noreferrer noopener\">venituri din activit\u0103\u021bi independente<\/a><\/strong>, \u00ee\u0219i pot declara at\u00e2t veniturile realizate \u00een anul precedent, c\u00e2t \u0219i veniturile estimate pentru anul \u00een curs, dar \u0219i impozitul \u0219i contribu\u021biile sociale datorate pentru aceste venituri. Declara\u021bia 212 se depune de c\u0103tre toate PFA-urile. Cele nepl\u0103titoare de TVA, care nu au angaja\u021bi, depun doar formularul 212. Termenul de depunere este data de 25 mai a anului.<\/p>\n\n\n\n<p>\u00cen timp ce, chiar <strong><a href=\"https:\/\/avocatnet.ro\/articol_58089\/Situa%C8%9Bii-cand-trebuie-s%C4%83-depui-declara%C8%9Bia-unic%C4%83-in-timpul-anului.html\" data-type=\"URL\" data-id=\"https:\/\/avocatnet.ro\/articol_58089\/Situa%C8%9Bii-cand-trebuie-s%C4%83-depui-declara%C8%9Bia-unic%C4%83-in-timpul-anului.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u0219i pentru declara\u021bia unic\u0103, exist\u0103 anumite situa\u021bii \u00een care aceasta trebuie depus\u0103 \u00een cursul anului<\/a><\/strong>, PFA-urile trebuie s\u0103 mai depun\u0103, dup\u0103 caz, urm\u0103toarele declara\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/D394_OPANAF_3281_2020.pdf\" data-type=\"URL\" data-id=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/D394_OPANAF_3281_2020.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Formularul 112<\/a><\/strong>, denumit <em>\u201cDeclara\u0163ia privind obliga\u0163iile de plat\u0103 a contribu\u0163iilor sociale, impozitului pe venit \u015fi eviden\u0163a nominal\u0103 a persoanelor asigurate\u201d<\/em>, se depune de c\u0103tre PFA-urile ce au salaria\u021bi angaja\u021bi \u00een baza unui contract individual de munc\u0103. Pe acest subiect, reamintim c\u0103, potrivit <em>Legii nr. 182\/2016<\/em>, s-a stabilit c\u0103 <strong>un PFA poate avea, legal, maxim 3 salaria\u021bi<\/strong>. Aceast\u0103 declara\u021bie se depune lunar sau trimestrial, p\u00e2n\u0103 pe data de 25, inclusiv, a lunii urm\u0103toare celei pentru care se datoreaz\u0103 obliga\u021biile, numai \u00een format electronic. Este cea mai folosit\u0103 declara\u021bie fiscal\u0103 \u0219i cunoa\u0219te modific\u0103ri \u0219i actualiz\u0103ri de completare destul de frecvent, astfel c\u0103 trebuie tot timpul verificat\u0103 cea mai recent\u0103 variant\u0103 electronic\u0103 a acestui formular.<\/li><li><strong><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/300.html\" data-type=\"URL\" data-id=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/300.html\" target=\"_blank\" rel=\"noreferrer noopener\">Formularul 300<\/a><\/strong>, adic\u0103 <strong>Decontul de tax\u0103 pe valoarea ad\u0103ugat\u0103 (TVA)<\/strong>, se depune numai electronic, \u00eenc\u0103 din 2019, \u0219i este folosit <strong>doar dac\u0103 respectivul PFA are cod de TVA<\/strong>, adic\u0103 \u00een situa\u021bia \u00een care este vorba despre un contribuabil \u00eenregistrat \u00een scopuri de TVA. Declara\u021bia se poate depune lunar, trimestrial, semestrial sau anual, \u00een func\u021bie de perioada fiscal\u0103 folosit\u0103. De men\u021bionat \u0219i faptul c\u0103 exist\u0103, \u00een acest sens, inclusiv <strong><a href=\"https:\/\/avocatnet.ro\/articol_53014\/Aplica%C8%9Bia-Fiscului-prin-care-vezi-stadiul-deconturilor-de-TVA-cu-op%C8%9Biune-de-rambursare.html\" data-type=\"URL\" data-id=\"https:\/\/avocatnet.ro\/articol_53014\/Aplica%C8%9Bia-Fiscului-prin-care-vezi-stadiul-deconturilor-de-TVA-cu-op%C8%9Biune-de-rambursare.html\" target=\"_blank\" rel=\"noreferrer noopener\">o aplica\u021bie online a Fiscului<\/a><\/strong> care permite verificarea stadiului deconturilor de TVA cu op\u021biune de rambursare.<\/li><li><strong><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/D394_OPANAF_3281_2020.pdf\" data-type=\"URL\" data-id=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/D394_OPANAF_3281_2020.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Formularul 394<\/a><\/strong>, denumit <em>\u201cDeclara\u021bie informativ\u0103 privind livr\u0103rile\/prest\u0103rile \u0219i achizi\u021biile efectuate pe teritoriul na\u021bional de persoanele \u00eenregistrate \u00een scopuri de TVA\u201d<\/em>, este un formular care trebuie depus de PFA-urile pl\u0103titoare de TVA. Acesta se depune lunar, trimestrial, semestrial sau anual, \u00een func\u021bie de tipul decontului TVA. Declara\u0163ia se depune pentru orice opera\u0163iune taxabil\u0103 \u00een Rom\u00e2nia pentru care, conform Codului fiscal, este emis\u0103 o factur\u0103, inclusiv pentru avansuri, precum \u015fi pentru opera\u0163iunile la care se aplic\u0103 sistemul TVA la \u00eencasare.<\/li><li><strong><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/301.html\" data-type=\"URL\" data-id=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/301.html\" target=\"_blank\" rel=\"noreferrer noopener\">Formularul 301<\/a><\/strong>, <em>\u201cDecont special de TVA\u201d<\/em>, \u0219i <strong><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/390.html\" data-type=\"URL\" data-id=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/390.html\" target=\"_blank\" rel=\"noreferrer noopener\">formularul 390<\/a><\/strong>, denumit <em>&#8220;Declara\u0163ia recapitulativ\u0103 privind livr\u0103rile\/achizi\u0163iile\/prest\u0103rile intracomunitare&#8221;<\/em>, s<strong>e depun de c\u0103tre PFA-urile care au cod special de TVA<\/strong>, cu men\u021biunea c\u0103 declara\u021bia 390, care are instruc\u021biuni de completare similare celor aferente formularului 394, difer\u0103 de acesta prin faptul c\u0103 se folose\u0219te de c\u0103tre PFA-urile care fac tranzac\u021bii intracomunitare.<\/li><li><strong><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/Dec_094_OPANAF_631_2016.pdf\" data-type=\"URL\" data-id=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/Dec_094_OPANAF_631_2016.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Formularul 094<\/a><\/strong>, intitulat <em>&#8220;Declara\u0163ie privind cifra de afaceri \u00een cazul persoanelor impozabile pentru care perioada fiscal\u0103 este trimestrul calendaristic \u015fi care nu au efectuat achizi\u0163ii intracomunitare de bunuri \u00een anul precedent\u201d<\/em>, <strong><a href=\"https:\/\/avocatnet.ro\/articol_56923\/De-ast%C4%83zi-formularul-094-se-poate-depune-%C8%99i-online.html\" data-type=\"URL\" data-id=\"https:\/\/avocatnet.ro\/articol_56923\/De-ast%C4%83zi-formularul-094-se-poate-depune-%C8%99i-online.html\" target=\"_blank\" rel=\"noreferrer noopener\">se poate depune \u0219i online, \u00eencep\u00e2nd de anul acesta<\/a><\/strong> \u0219i <strong>este folosit de PFA-urile pl\u0103titoare de TVA care au, ca perioad\u0103 fiscal\u0103, trimestrul.<\/strong><\/li><li>Nu \u00een ultimul r\u00e2nd, <strong><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/dec_097_2013.pdf\" data-type=\"URL\" data-id=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/formulare\/dec_097_2013.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">formularul 097<\/a><\/strong>, denumit <em>\u201cNotificare privind aplicarea sistemului TVA la \u00eencasare\u201d<\/em>, <strong>se depune o singur\u0103 dat\u0103 <\/strong>de c\u0103tre PFA-urile care vor s\u0103 beneficieze de acest sistem.<\/li><\/ul>\n\n\n\n<p>Reamintim c\u0103 mai exist\u0103 \u0219i <strong><a href=\"https:\/\/avocatnet.ro\/articol_53435\/Depunerea-declara%C8%9Biilor-392-%C8%99i-393-este-suspendat%C4%83-in-2021.html\" data-type=\"URL\" data-id=\"https:\/\/avocatnet.ro\/articol_53435\/Depunerea-declara%C8%9Biilor-392-%C8%99i-393-este-suspendat%C4%83-in-2021.html\" target=\"_blank\" rel=\"noreferrer noopener\">obligativitatea depunerii declara\u021biilor informative 392A, 392B \u0219i 393, care a fost \u00eens\u0103 suspendat\u0103 \u00een perioada 2020 \u2013 2022<\/a><\/strong>, dup\u0103 ce aceea\u0219i m\u0103sur\u0103 s-a aplicat ini\u021bial \u00een perioada 2017 &#8211; 2019. Asta \u00eenseamn\u0103 c\u0103 firmele, dar \u0219i PFA-urile care, prin natura activit\u0103\u021bii, trebuie s\u0103 le foloseasc\u0103 au sc\u0103pat temporar de depunerea acestor trei declara\u021bii, care aveau ca termen de raportare data de 25 februarie.<\/p>\n\n\n\n<p>Lu\u00e2nd \u00een considerare toate aspectele expuse mai sus, putem concluziona c\u0103 PFA-urile care nu au salaria\u021bi \u0219i care nu sunt pl\u0103titoare de TVA trebuie s\u0103 depun\u0103, anual, numai declara\u021bia unic\u0103.<\/p>\n","protected":false},"excerpt":{"rendered":"Formularul 212, adic\u0103 declara\u021bia unic\u0103, a fost introdus \u00een anul 2018 pentru a comasa \u0219apte dintre formularele depuse,&hellip;\n","protected":false},"author":1,"featured_media":2478,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":{"0":"post-2426","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-tineri-antreprenori"},"_links":{"self":[{"href":"https:\/\/douazeci.ro\/index.php?rest_route=\/wp\/v2\/posts\/2426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/douazeci.ro\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/douazeci.ro\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/douazeci.ro\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/douazeci.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2426"}],"version-history":[{"count":1,"href":"https:\/\/douazeci.ro\/index.php?rest_route=\/wp\/v2\/posts\/2426\/revisions"}],"predecessor-version":[{"id":2427,"href":"https:\/\/douazeci.ro\/index.php?rest_route=\/wp\/v2\/posts\/2426\/revisions\/2427"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/douazeci.ro\/index.php?rest_route=\/wp\/v2\/media\/2478"}],"wp:attachment":[{"href":"https:\/\/douazeci.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/douazeci.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/douazeci.ro\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}