{"id":71785,"date":"2025-12-22T17:41:08","date_gmt":"2025-12-22T17:41:08","guid":{"rendered":"https:\/\/www.europesays.com\/ro\/71785\/"},"modified":"2025-12-22T17:41:08","modified_gmt":"2025-12-22T17:41:08","slug":"anularea-codului-de-tva-si-consecintele-fiscale-e-bine-sa-faceti-aceasta-verificare-pe-site-ul-anaf-ca-sa-puteti-incepe-noul-an-fara-surprize-neplacute-expert","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ro\/71785\/","title":{"rendered":"Anularea codului de TVA \u0219i consecin\u021bele fiscale: \u201eE bine s\u0103 face\u021bi aceast\u0103 verificare pe site-ul ANAF, ca s\u0103 pute\u021bi \u00eencepe noul an f\u0103r\u0103 surprize nepl\u0103cute\u201d (expert)"},"content":{"rendered":"<p>Recent, mai multe firme c\u0103rora <a href=\"https:\/\/startupcafe.ro\/patron-anaf-cere-tva-facturi-ani-firma-sfaturi-grupul-antreprenorilor-romania-91149\" data-type=\"link\" data-id=\"https:\/\/startupcafe.ro\/patron-anaf-cere-tva-facturi-ani-firma-sfaturi-grupul-antreprenorilor-romania-91149\" rel=\"nofollow noopener\" target=\"_blank\">ANAF le-a anulat codul de TVA <\/a>s-au trezit cu decizii cu decizii de impunere pentru sume de plat\u0103 retroactiv. \u00cen acest context, un expert contabil \u0219i consultant fiscal a venit cu c\u00e2teva recomand\u0103ri utile pentru antreprenori.<\/p>\n<p>Cornel Grama, expert contabil \u0219i consultant fiscal, a explicat recent, pe Facebook, care sunt cele dou\u0103 situa\u021bii \u00een care ANAF poate anula codul de TVA:<\/p>\n<ul class=\"wp-block-list\">\n<li>La cererea contribuabilului, ca s\u0103 devin\u0103 nepl\u0103titor de TVA, \u00een baza art. 316 alin. 11 lit. g).<\/li>\n<li>Din oficiu, de c\u0103tre ANAF, din mai multe considerente (cazuri \u00een care se trimit aceste decizii de impunere cu acele sume de plat\u0103 retroactiv), dac\u0103 firma a continuat s\u0103 aib\u0103 venituri de la data anul\u0103rii codului de TVA.<\/li>\n<\/ul>\n<p>Grama atrage aten\u021bia c\u0103 \u00een acest caz, anularea codului de TVA este de fapt o sanc\u021biune pentru firm\u0103, aplicat\u0103 de ANAF.\u00a0<\/p>\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u201eART. 316 alin. 11 lit. a) \u2013 firm\u0103 inactiv\u0103 la Registrul Comer\u021bului, de ex.;<br \/>ART. 316 alin. 11 lit. c) \u2013 asocia\u021bii\/administratorii au cazier fiscal;<br \/>ART. 316 alin. 11 lit. d) \u2013 nu s-a depus niciun decont de TVA timp de 6 luni consecutive sau 2 trimestre consecutive;<br \/>ART. 316 alin. 11 lit. e) \u2013 \u00een 6 luni consecutive, \u00een deconturile depuse nu au fost declarate opera\u021biuni (deconturi pe &#8222;zero&#8221;)\u201d, explic\u0103 el.\u00a0<\/p>\n<\/blockquote>\n<p>Consultantul fiscal a transmis \u0219i c\u00e2teva recomand\u0103ri pentru antreprenori. \u00cen primul r\u00e2nd, ace\u0219tia ar trebui s\u0103 verifice situa\u021biei firmei referitoare la TVA pe site-ul ANAF, <a href=\"https:\/\/www.anaf.ro\/RegistruTVA\/\" data-type=\"link\" data-id=\"https:\/\/www.anaf.ro\/RegistruTVA\/\" target=\"_blank\" rel=\"noopener nofollow\">AICI<\/a>, conform lui Grama.<\/p>\n<p>Acolo, antreprenorii \u201evor vedea exact care e situa\u021bia firmei lor\u00een privin\u021ba TVA: dac\u0103 au codul anulat sau nu \u0219i din ce motive a fost anulat, dac\u0103 e cazul\u201d, potrivit lui.<\/p>\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u201eDac\u0103 sunte\u021bi \u00eentr-una din situa\u021biile de mai sus, de la literele a), c), d) \u0219i e) de la art. 316, c\u00e2nd verifica\u021bi situa\u021bia, trebuie neap\u0103rat s\u0103 lua\u021bi leg\u0103tura cu contabila\/contabilul dvs. sau cu un consultant fiscal, ca s\u0103 v\u0103 spun\u0103 ce demersuri s\u0103 face\u021bi. E bine s\u0103 face\u021bi aceast\u0103 verificare pe site-ul ANAF, ca s\u0103 pute\u021bi \u00eencepe noul an f\u0103r\u0103 surprize nepl\u0103cute \u0219i s\u0103 fi\u021bi lini\u0219ti\u021bi\u201d, a explicat el.<\/p>\n<\/blockquote>\n<p>Recent, StartupCafe.ro a scris c\u0103 un patron a semnalat pe <a href=\"https:\/\/www.facebook.com\/groups\/grupulantreprenorilordinromania\/permalink\/4267651723470816\" target=\"_blank\" rel=\"noopener nofollow\">Grupul Antreprenorilor din Rom\u00e2nia<\/a> <a href=\"https:\/\/startupcafe.ro\/patron-anaf-cere-tva-facturi-ani-firma-sfaturi-grupul-antreprenorilor-romania-91149\" data-type=\"link\" data-id=\"https:\/\/startupcafe.ro\/patron-anaf-cere-tva-facturi-ani-firma-sfaturi-grupul-antreprenorilor-romania-91149\" rel=\"nofollow noopener\" target=\"_blank\">c\u0103 ANAF i-a retras codul de TVA<\/a> de la firm\u0103, iar acum \u00eei cere s\u0103 pl\u0103teasc\u0103 acest impozit pe toate tranzac\u021biile efectuate de SRL-ul s\u0103u \u00een ultimii 6 ani. Zeci de membri ai grupului de pe Facebook i-au r\u0103spuns cu explica\u021bii \u0219i sfaturi.\u00a0<\/p>\n<p>Un alt patron rom\u00e2n s-a pomenit c\u0103 <a href=\"https:\/\/startupcafe.ro\/tva-retroactiv-deschis-magazin-haine-mers-probleme-anaf-91408\" data-type=\"link\" data-id=\"https:\/\/startupcafe.ro\/tva-retroactiv-deschis-magazin-haine-mers-probleme-anaf-91408\" rel=\"nofollow noopener\" target=\"_blank\">ANAF \u00eei cere zeci de mii de euro <\/a>TVA retroactiv, pentru v\u00e2nz\u0103ri pe care le-a f\u0103cut pe mai mul\u021bi ani. Robert, care s-a prezentat ca \u201emic antreprenor care a avut un magazin de haine\u201d a povestit situa\u021bia sa, zilele trecute cer\u00e2nd, de asemenea, sfaturi pe acela\u0219i grup.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"Recent, mai multe firme c\u0103rora ANAF le-a anulat codul de TVA s-au trezit cu decizii cu decizii de&hellip;\n","protected":false},"author":2,"featured_media":37047,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[25743,32,33,31,25744,25745,36,37,27,34,35,25,25746,41,40,38,39,26,28,29,30,25747],"class_list":{"0":"post-71785","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-romania","8":"tag-anulare-cod-tva","9":"tag-breaking-news","10":"tag-breakingnews","11":"tag-cele-mai-populare-subiecte","12":"tag-cornel-grama","13":"tag-decizii-impunere-anaf","14":"tag-featured-news","15":"tag-featurednews","16":"tag-headlines","17":"tag-latest-news","18":"tag-latestnews","19":"tag-news","20":"tag-recomandare-antreprenor-cod-tva","21":"tag-ro","22":"tag-romana","23":"tag-romania","24":"tag-romanian","25":"tag-stiri","26":"tag-titluri","27":"tag-top-stories","28":"tag-topstories","29":"tag-tva-retroactiv"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ro\/115764453917951179","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/posts\/71785","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=71785"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/posts\/71785\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/media\/37047"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/media?parent=71785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/categories?post=71785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ro\/wp-json\/wp\/v2\/tags?post=71785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}