{"id":244695,"date":"2026-01-30T16:48:51","date_gmt":"2026-01-30T16:48:51","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=244695"},"modified":"2026-01-30T16:48:51","modified_gmt":"2026-01-30T16:48:51","slug":"guvernul-amana-aplicarea-ro-e-factura-pentru-persoanele-fizice-impozabile-pana-la-1-iunie-2026","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=244695","title":{"rendered":"Guvernul am\u00e2n\u0103 aplicarea RO e-Factura pentru persoanele fizice impozabile p\u00e2n\u0103 la 1 iunie 2026"},"content":{"rendered":"<p style=\"text-align: justify;\" text-align:=\"\">\nGuvernul a aprobat \u00een \u015fedin\u0163a de vineri o modificare la Codul fiscal prin care am\u00e2n\u0103&nbsp;aplicarea RO e-Factura p\u00e2n\u0103 la 1 iunie 2026 pentru persoanele fizice impozabile care desf\u0103\u015foar\u0103 activit\u0103\u0163i economice \u015fi sunt identificate fiscal prin CNP (nu prin CIF).<\/p>\n<p style=\"text-align: justify;\" text-align:=\"\">\nAcest termen le va permite o perioad\u0103 de adaptare, testarea func\u0163ional\u0103 a platformei, precum \u015fi un tratament egal cu agricultorii persoane fizice, care beneficiaz\u0103 deja de aceea\u015fi am\u00e2nare, se arat\u0103 \u00eentr-un comunicat al Guvernului.<\/p>\n<p style=\"text-align: justify;\" text-align:=\"\">\nCei deja \u00eenregistra\u0163i obligatoriu pot solicita ie\u015firea temporar\u0103 din registru, iar cei care nu sunt \u00eenscri\u015fi trebuie s\u0103 se \u00eenregistreze cu cel pu\u0163in 3 zile \u00eenainte de 1 iunie 2026.<\/p>\n<p style=\"text-align: justify;\" text-align:=\"\">\nDe asemenea, modific\u0103rile legislative adoptate prin&nbsp;<span>Ordonan\u0163a pentru completarea Legii nr. 207\/2015 privind Codul de procedur\u0103 fiscal\u0103, precum \u015fi unele m\u0103suri fiscal \u2013 bugetare&nbsp;<\/span>vizeaz\u0103 simplificarea \u015fi debirocratizarea \u00eenregistr\u0103rii fiscale a sediilor secundare cu cel pu\u0163in o persoan\u0103 care realizeaz\u0103 venituri din salarii sau venituri asimilate salariilor.<\/p>\n<p style=\"text-align: justify;\" text-align:=\"\">\nSistemul RO e-Factura a fost extins, de la \u00eenceputul acestui an, \u015fi asupra persoanelor fizice care desf\u0103\u015foar\u0103 activit\u0103\u0163i economice cu caracter de continuitate, \u00een baza CNP (cum ar fi operatorii foto\/video, influencerii, prestatori de servicii diverse). Astfel, contribuabilii din aceast\u0103 categorie trebuie s\u0103 se \u00eenregistreze \u00een registrul RO e-Factura \u015fi s\u0103 transmit\u0103 toate facturile aferente activit\u0103\u0163ilor prestate c\u0103tre beneficiari prin intermediul sistemului<\/p>\n<p style=\"text-align: justify;\">\n<span color:=\"\" font-family:=\"\" font-size:=\"\" text-align:=\"\" trebuchet=\"\">Totodat\u0103,&nbsp; Guvernul a aprobat prin acela\u015fi act normativ o modificare la Codul fiscal, care vizeaz\u0103 punerea \u00een acord a dispozi\u0163iilor interne na\u0163ionale cu Conven\u0163ia cadru OCDE privind impozitarea. Este vorba de abrogarea unui articol, la solicitarea OCDE, \u00een contextul \u00een care prevederile acestuia erau \u00een contradic\u0163ie cu angajamentele asumate de Romania, \u00een perspectiva ob\u0163inerii statutului de membru OCDE.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<span color:=\"\" font-family:=\"\" font-size:=\"\" text-align:=\"\" trebuchet=\"\">Aspectele considerate problematice prin acest articol vizau g<\/span><span color:=\"\" font-family:=\"\" font-size:=\"\" text-align:=\"\" trebuchet=\"\">enerarea unor posibile situa\u0163ii de dubla impozitare \u015fi accesul la procedurile de solu\u0163ionare pe cale amiabil\u0103 a diferendelor fiscale \u015fo&nbsp;<\/span><span color:=\"\" font-family:=\"\" font-size:=\"\" text-align:=\"\" trebuchet=\"\">reflectarea corespunz\u0103toare a dispozi\u0163iilor Conven\u0163iei cadru OCDE in materie fiscal\u0103, referitoare la nediscriminarea companiilor \u00een ceea ce prive\u015fte deductibilitatea.<\/span><\/p>\n<p style=\"text-align: justify;\">\nGuvernul va reveni cu o prevedere legislativ\u0103 \u00een acest sens, agreat\u0103 prin dialog \u00eentre institu\u0163iile guvernamentale \u015fi OCDE.&nbsp;&nbsp;<\/p>\n<p style=\"text-align: justify;\">\n<span color:=\"\" font-family:=\"\" font-size:=\"\" text-align:=\"\" trebuchet=\"\">Decizia a fost luat\u0103 \u00een contextul \u00een care Rom\u00e2nia se afl\u0103 \u00eentr-o etap\u0103 decisiv\u0103 a procesului de aderare la OCDE, fiind ob\u0163inute 19 din cele 25 de avize formale.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Guvernul a aprobat \u00een \u015fedin\u0163a de vineri o modificare la Codul fiscal prin care am\u00e2n\u0103&nbsp;aplicarea RO e-Factura p\u00e2n\u0103 la 1 iunie 2026 pentru persoanele fizice impozabile care desf\u0103\u015foar\u0103 activit\u0103\u0163i economice \u015fi sunt identificate fiscal prin CNP (nu prin CIF). Acest termen le va permite o perioad\u0103 de adaptare, testarea func\u0163ional\u0103 a platformei, precum \u015fi un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[14681,10156,22346,16651],"class_list":["post-244695","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-activitati","tag-factura","tag-inregistrare","tag-persoane-fizice"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/244695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=244695"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/244695\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=244695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=244695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=244695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}