{"id":67668,"date":"2025-12-17T23:32:09","date_gmt":"2025-12-17T23:32:09","guid":{"rendered":"https:\/\/www.europesays.com\/ro\/67668\/"},"modified":"2025-12-17T23:32:09","modified_gmt":"2025-12-17T23:32:09","slug":"doua-noi-cazuri-in-care-anaf-poate-declara-o-firma-ca-inactiva-ce-risca-societatile-romanesti-inactive-experta","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ro\/67668\/","title":{"rendered":"Dou\u0103 noi cazuri \u00een care ANAF poate declara o firm\u0103 ca inactiv\u0103. Ce risc\u0103 societ\u0103\u021bile rom\u00e2ne\u0219ti inactive (expert\u0103)"},"content":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) va putea declara firmele din toat\u0103 Rom\u00e2nia ca fiind inactive \u00een dou\u0103 noi situa\u021bii, \u00eencep\u00e2nd cu anul 2026, conform <a href=\"https:\/\/startupcafe.ro\/noile-taxe-2026-promulgate-de-presedintele-nicusor-dan-lista-principalelor-masuri-91631\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/startupcafe.ro\/noile-taxe-2026-promulgate-de-presedintele-nicusor-dan-lista-principalelor-masuri-91631\" rel=\"noreferrer noopener nofollow\">Legii 239\/2025<\/a>, Pachetul 2 fiscal, avertizeaz\u0103, miercuri, o expert\u0103 \u00een domeniul taxelor, \u00eentr-un comunicat transmis comunit\u0103\u021bii antreprenoriale <a href=\"http:\/\/startupcafe.ro\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">StartupCafe.ro<\/a>. Mai r\u0103u, dac\u0103 \u00een termen de un an administratorii acelor societ\u0103\u021bi nu le reactiveaz\u0103, ANAF va cere dizolvarea firmei.\u00a0<\/p>\n<p>Anamaria Chiru, Tax Partner \u00een cadrul Dobrinescu Dobrev SCA, a explicat:<\/p>\n<p>\u201eDac\u0103 p\u00e2n\u0103 acum vorbeam de 7 cazuri \u00een care o firm\u0103 putea s\u0103 devin\u0103 inactiv\u0103 fiscal, din 2026 vor fi 9 astfel de situa\u021bii. <\/p>\n<p>Cele dou\u0103 ap\u0103rute se refer\u0103 la faptul c\u0103 societatea:<\/p>\n<ul class=\"wp-block-list\">\n<li>\u00a0nu de\u021bine un cont de pl\u0103\u021bi \u00een Rom\u00e2nia (ori la una dintre unit\u0103\u021bile Trezoreriei),\u00a0<\/li>\n<li>respectivnu au fost depuse situa\u021biile financiare anuale \u00een termen de 5 luni de la \u00eemplinirea termenului legal pentru depunerea acestora\u201d.<\/li>\n<\/ul>\n<p>\u00cen acest moment (\u00een anul 2025), contribuabilul este declarat inactiv \u0219i \u00eei sunt aplicabile prevederile din Codul fiscal privind efectele inactivit\u0103\u021bii dac\u0103 se afl\u0103 \u00een una dintre urm\u0103toarele situa\u021bii:<\/p>\n<ol class=\"wp-block-list\">\n<li>Nu-\u0219i \u00eendepline\u0219te, pe parcursul unui semestru calendaristic, nicio obliga\u021bie declarativ\u0103 prev\u0103zut\u0103 de lege;<\/li>\n<li>Se sustrage controalelor efectuate de organul fiscal central prin declararea unor date de identificare a domiciliului fiscal care nu permit organului fiscal identificarea acestuia;<\/li>\n<li>Organul fiscal central constat\u0103 c\u0103 nu func\u021bioneaz\u0103 la domiciliul fiscal declarat;<\/li>\n<li>Inactivitatea temporar\u0103 \u00eenscris\u0103 la registrul comer\u021bului;<\/li>\n<li>Durata de func\u021bionare a societ\u0103\u021bii este expirat\u0103;<\/li>\n<li>Societatea nu mai are organe statutare;<\/li>\n<li>Durata de\u021binerii spa\u021biului cu destina\u021bia de sediu social este expirat\u0103.<\/li>\n<\/ol>\n<p>O alt\u0103 noutate \u021bine de faptul c\u0103 perioada de inactivitate va fi de 1 an. Excep\u021bia o reprezint\u0103 contribuabilii care \u00ee\u0219i \u00eenregistreaz\u0103 inactivitatea la Registrul Comer\u021bului, unde durata maxim\u0103 este de 3 ani dac\u0103 nu \u00ee\u0219i reiau activitatea.<\/p>\n<p>Ce risc\u0103 firmele inactive, \u00een Rom\u00e2nia<\/p>\n<p>Dou\u0103 dintre cele mai importante consecin\u021be ale faptului c\u0103 o firm\u0103 poate fi declarat\u0103 inactiv\u0103 sunt legate de faptul c\u0103 nu se acord\u0103 dreptul de deducere a cheltuielilor \u0219i a TVA aferente achizi\u021biilor efectuate \u0219i se anuleaz\u0103 \u00eenregistrarea \u00een scopuri de TVA.<\/p>\n<p>Reactivarea ar trebui s\u0103 se fac\u0103 \u00eentr-un an. \u00cen caz contrar, ANAF va cere dizolvarea acestora.<\/p>\n<p>Cererea de dizolvare se va face at\u00e2t \u00een situa\u021bia \u00een care firma nu figureaz\u0103 cu obliga\u021bii fiscale restante, c\u00e2t \u0219i \u00een situa\u021bia \u00een care figureaz\u0103 cu datorii, dac\u0103 nu este subiectul unor sesiz\u0103ri penale.<\/p>\n<p>Pentru a fi reactivate, societ\u0103\u021bile vor trebui s\u0103-\u0219i \u00eendeplineasc\u0103 obliga\u021biile declarative \u0219i s\u0103 nu aib\u0103 datorii la Stat.<\/p>\n","protected":false},"excerpt":{"rendered":"Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) va putea declara firmele din toat\u0103 Rom\u00e2nia ca fiind inactive \u00een dou\u0103&hellip;\n","protected":false},"author":2,"featured_media":60306,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[1145,24710,32,33,972,31,24711,24712,36,37,7864,11408,27,24713,24714,34,35,25,9890,1599,41,40,24715,38,39,24716,6675,26,2234,28,29,30,2235],"class_list":{"0":"post-67668","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-titluri","8":"tag-anaf","9":"tag-anamaria-chiru","10":"tag-breaking-news","11":"tag-breakingnews","12":"tag-cazuri","13":"tag-cele-mai-populare-subiecte","14":"tag-declara","15":"tag-experta","16":"tag-featured-news","17":"tag-featurednews","18":"tag-firma","19":"tag-fisc","20":"tag-headlines","21":"tag-inactiva","22":"tag-inactive","23":"tag-latest-news","24":"tag-latestnews","25":"tag-news","26":"tag-noi","27":"tag-risc","28":"tag-ro","29":"tag-romana","30":"tag-romanesti","31":"tag-romania","32":"tag-romanian","33":"tag-situatii","34":"tag-societati","35":"tag-stiri","36":"tag-taxe","37":"tag-titluri","38":"tag-top-stories","39":"tag-topstories","40":"tag-tva"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ro\/115737522575109677","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/posts\/67668","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=67668"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/posts\/67668\/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=67668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/categories?post=67668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/tags?post=67668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}