{"id":112614,"date":"2026-02-12T13:30:10","date_gmt":"2026-02-12T13:30:10","guid":{"rendered":"https:\/\/www.europesays.com\/ro\/112614\/"},"modified":"2026-02-12T13:30:10","modified_gmt":"2026-02-12T13:30:10","slug":"informare-anaf-2026-pentru-contribuabilii-carora-le-a-fost-anulat-codul-de-inregistrare-in-scopuri-de-tva","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ro\/112614\/","title":{"rendered":"Informare ANAF 2026 pentru contribuabilii c\u0103rora le-a fost anulat codul de \u00eenregistrare \u00een scopuri de TVA"},"content":{"rendered":"<p>Administra\u021bia Jude\u021bean\u0103 a Finan\u021belor Publice (AJFP) Gala\u021bi informeaz\u0103 c\u0103 persoanele impozabile stabilite \u00een Rom\u00e2nia, c\u0103rora li s-a anulat <a href=\"https:\/\/startupcafe.ro\/anaf-controale-tva-miliarde-lei-cerute-suplimentar-romania-fiscul-explicat-cum-a-procedat-anulare-suspendare-cod-inregistrare-tva-caz-firme-93224\" data-type=\"link\" data-id=\"https:\/\/startupcafe.ro\/anaf-controale-tva-miliarde-lei-cerute-suplimentar-romania-fiscul-explicat-cum-a-procedat-anulare-suspendare-cod-inregistrare-tva-caz-firme-93224\" rel=\"nofollow noopener\" target=\"_blank\">\u00eenregistrarea \u00een scopuri de TVA,<\/a> nu pot deduce TVA pentru achizi\u021biile efectuate \u00een acea perioad\u0103, \u00eens\u0103 sunt obligate s\u0103 pl\u0103teasc\u0103 TVA colectat\u0103 pentru opera\u021biunile taxabile realizate atunci.<\/p>\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u201eTVA colectat\u0103 \u00een perioada \u00een care codul de TVA este anulat se declar\u0103 prin formularul 311 care se depune p\u00e2n\u0103 la data de 25 inclusiv a lunii urm\u0103toare celei \u00een care a intervenit exigibilitatea taxei\u201d, informeaz\u0103 AJFP Gala\u021bi.<\/p>\n<\/blockquote>\n<p>Instruc\u021biunile privind completarea \u0219i depunerea formularului 311 sunt prev\u0103zute \u00een OPANAF nr. 188\/2018 pentru aprobarea modelului \u015fi con\u0163inutului formularului (311) &#8211; Declara\u0163ie privind taxa pe valoarea ad\u0103ugat\u0103 colectat\u0103 datorat\u0103 de c\u0103tre persoanele impozabile al c\u0103ror cod de \u00eenregistrare \u00een scopuri de tax\u0103 pe valoarea ad\u0103ugat\u0103 a fost anulat.\u00a0<\/p>\n<p>Ce mai spune AJFP Gala\u021bi:<\/p>\n<p>\u00cen cazul re\u00eenregistr\u0103rii \u00een scopuri de TVA, persoana impozabil\u0103 \u00ee\u015fi exercit\u0103 dreptul de deducere pentru achizi\u0163iile de bunuri \u015fi\/sau servicii efectuate \u00een perioada \u00een care a avut codul de \u00eenregistrare \u00een scopuri de TVA anulat, prin \u00eenscrierea \u00een primul decont de tax\u0103 depus dup\u0103 \u00eenregistrare sau, dup\u0103 caz, \u00eentr-un decont ulterior, chiar dac\u0103 factura nu cuprinde codul de \u00eenregistrare \u00een scopuri de TVA al persoanei impozabile.<\/p>\n<p>Dup\u0103 re\u00eenregistrarea \u00een scopuri de tax\u0103, pentru livr\u0103rile de bunuri\/prest\u0103rile de servicii efectuate \u00een perioada \u00een care au avut codul de \u00eenregistrare \u00een scopuri de TVA anulat, persoanele impozabile emit facturi \u00een care \u00eenscriu distinct TVA colectat\u0103 \u00een perioada respectiv\u0103, care nu se \u00eenregistreaz\u0103 \u00een decontul de tax\u0103 depus conform art. 323 din Codul fiscal, \u00een sec\u021biunea Taxa pe valoarea ad\u0103ugat\u0103 colectat\u0103 pentru aceste sume av\u00e2nd obliga\u021bia declar\u0103rii \u00een formularul 311.\u00a0<\/p>\n<p>Beneficiarii care achizi\u0163ioneaz\u0103 bunuri \u015fi\/sau servicii de la persoane impozabile stabilite \u00een Rom\u00e2nia, c\u0103rora li s-a anulat \u00eenregistrarea \u00een scopuri de TVA conform prevederilor art. 316 alin. (11) lit. c) &#8211; e) \u0219i lit. h) \u015fi au fost \u00eenscri\u015fi \u00een Registrul persoanelor impozabile a c\u0103ror \u00eenregistrare \u00een scopuri de TVA conform art. 316 din Codul fiscal a fost anulat\u0103, nu beneficiaz\u0103 de dreptul de deducere a TVA aferente achizi\u0163iilor respective, cu excep\u0163ia achizi\u0163iilor de bunuri efectuate \u00een cadrul procedurii de executare silit\u0103 \u015fi\/sau a achizi\u0163iilor de bunuri de la persoane impozabile aflate \u00een procedura falimentului potrivit Legii nr. 85\/2014, cu modific\u0103rile \u015fi complet\u0103rile ulterioare.\u00a0<\/p>\n<p>\u00cen cazul re\u00eenregistr\u0103rii \u00een scopuri de TVA a furnizorului\/prestatorului, beneficiarii care au achizi\u0163ionat bunuri \u015fi\/sau servicii \u00een perioada \u00een care furnizorul\/prestatorul a avut codul de \u00eenregistrare \u00een scopuri de TVA anulat \u00ee\u015fi exercit\u0103 dreptul de deducere a TVA pentru achizi\u0163iile respective, pe baza facturilor emise de furnizor\/prestator, prin \u00eenscrierea \u00een primul decont de tax\u0103 depus dup\u0103 \u00eenregistrarea furnizorului\/prestatorului sau, dup\u0103 caz, \u00eentr-un decont ulterior.<\/p>\n<p>Totodat\u0103, formularul 311 se depune pentru declararea taxei colectate care trebuie pl\u0103tit\u0103 pentru livr\u0103ri de bunuri\/prest\u0103ri de servicii efectuate \u00eenainte de anularea, la cerere, a \u00eenregistr\u0103rii \u00een scopuri de TVA, conform prevederilor art. 316 alin. (11) lit. g) din Codul fiscal, dar a c\u0103ror exigibilitate de tax\u0103, potrivit sistemului TVA la \u00eencasare prev\u0103zut de art. 282 alin. (3) &#8211; (8) din Codul fiscal, intervine \u00een perioada \u00een care persoanele impozabile care au aplicat sistemul TVA la \u00eencasare nu au un cod valabil de TVA\u201d.\u00a0<\/p>\n<p>Printre altele, AJFP Gala\u021bi mai precizeaz\u0103 c\u0103 \u201eprin conformare voluntar\u0103 la declararea \u0219i plata obliga\u021biilor fiscale, contribuabilii evit\u0103 eventualele nepl\u0103ceri cauzate de calcularea unor dob\u00e2nzi, penalit\u0103\u021bi de \u00eent\u00e2rziere, penalit\u0103\u021bi de nedeclarare sau aplicarea unor sanc\u021biuni contraven\u021bionale\u201d.<\/p>\n<p>Acceseaz\u0103 \u0219i descarc\u0103 informarea ANAF privind depunerea formularului 311 &#8211; Declara\u0163ie privind taxa pe valoarea ad\u0103ugat\u0103 colectat\u0103 datorat\u0103 de c\u0103tre persoanele impozabile al c\u0103ror cod de \u00eenregistrare \u00een scopuri de TVA a fost anulat.<\/p>\n","protected":false},"excerpt":{"rendered":"Administra\u021bia Jude\u021bean\u0103 a Finan\u021belor Publice (AJFP) Gala\u021bi informeaz\u0103 c\u0103 persoanele impozabile stabilite \u00een Rom\u00e2nia, c\u0103rora li s-a anulat&hellip;\n","protected":false},"author":2,"featured_media":60306,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[32,33,31,1589,36,37,35301,27,35302,34,35,25,35303,35304,41,40,38,39,26,28,29,30],"class_list":{"0":"post-112614","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-romania","8":"tag-breaking-news","9":"tag-breakingnews","10":"tag-cele-mai-populare-subiecte","11":"tag-deducere-tva","12":"tag-featured-news","13":"tag-featurednews","14":"tag-formular-311","15":"tag-headlines","16":"tag-informare-anaf-firme","17":"tag-latest-news","18":"tag-latestnews","19":"tag-news","20":"tag-obligatii-cod-inregistrare-in-scopuri-de-tva","21":"tag-obligau021bii-tva","22":"tag-ro","23":"tag-romana","24":"tag-romania","25":"tag-romanian","26":"tag-stiri","27":"tag-titluri","28":"tag-top-stories","29":"tag-topstories"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ro\/116057907028620863","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/posts\/112614","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/comments?post=112614"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/posts\/112614\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/media\/60306"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/media?parent=112614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/categories?post=112614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/tags?post=112614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}