{"id":245096,"date":"2026-02-11T19:19:04","date_gmt":"2026-02-11T19:19:04","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=245096"},"modified":"2026-02-11T19:19:04","modified_gmt":"2026-02-11T19:19:04","slug":"clarificari-anaf-in-ce-conditii-o-firma-devine-inactiva-fiscal-din-2026-si-ce-obligatii-raman-in-vigoare","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=245096","title":{"rendered":"Clarific\u0103ri ANAF: \u00cen ce condi\u0163ii o firm\u0103 devine inactiv\u0103 fiscal din 2026 \u015fi ce obliga\u0163ii r\u0103m\u00e2n \u00een vigoare"},"content":{"rendered":"<p style=\"text-align: justify;\">\nFirmele pot fi declarate inactive fiscal de c\u0103tre Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) \u00een situa\u0163ia \u00een care nu depun situa\u0163iile financiare anuale \u00eentr-un termen de maximum 5 luni dup\u0103 termenul legal de depunere, m\u0103sur\u0103 aplicat\u0103 din 2026, odat\u0103 cu modific\u0103rile aduse Codului de procedur\u0103 fiscal\u0103 prin legisla\u0163ia privind eficientizarea resurselor publice.<\/p>\n<p style=\"text-align: justify;\">\nAceast\u0103 m\u0103sur\u0103 a fost adoptat\u0103 \u00een vederea cre\u015fterii disciplinei fiscale \u015fi a transparen\u0163ei financiare, precum \u015fi pentru reducerea fenomenului firmelor inactive sau utilizate \u00een scopuri frauduloase, care nu mai desf\u0103\u015foar\u0103 activitate real\u0103, dar r\u0103m\u00e2n \u00een eviden\u0163ele fiscale (firme inactive, care erau folosite pentru evaziune, fraude sau tranzac\u0163ii fictive).<\/p>\n<p style=\"text-align: justify;\">\nAstfel, verificarea acestei noi situa\u0163ii de declarare \u00een inactivitate fiscal\u0103 se realizeaz\u0103 de c\u0103tre ANAF pentru situa\u0163iile financiare al c\u0103ror termen legal de depunere este ulterior datei de intrare \u00een vigoare a legii.<\/p>\n<p style=\"text-align: justify;\">\nDeci, \u00een acest an, verificarea se va realiza <strong>pentru situa\u0163iile financiare cu termenul legal de depunere \u00een anul 2026. <\/strong><\/p>\n<p style=\"text-align: justify;\">\nTermenele legale de depunere a situa\u0163iilor financiare sunt reglementate de art.36 din Legea contabilit\u0103\u0163ii nr.82\/1991, republicat\u0103, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, astfel:<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n<strong>a) p\u00e2n\u0103 la data de 31 mai<\/strong> <strong>inclusiv<\/strong> a exerci\u0163iului financiar urm\u0103tor celui de raportare &#8211; pentru societ\u0103\u0163ile reglementate de Legea nr. 31\/1990, republicat\u0103, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, societ\u0103\u0163ile\/companiile na\u0163ionale, regiile autonome, institutele na\u0163ionale de cercetare-dezvoltare;<\/li>\n<li style=\"text-align: justify;\">\n<strong>b) p\u00e2n\u0103 la data de 30 aprilie inclusiv<\/strong> a exerci\u0163iului financiar urm\u0103tor celui de raportare &#8211; pentru celelalte persoane juridice;<\/li>\n<li style=\"text-align: justify;\">\n<strong>c) \u00een termen de 150 de zile calendaristice de la \u00eencheierea exerci\u0163iului financiar ales<\/strong> &#8211; pentru persoanele juridice care au optat pentru un exerci\u0163iu financiar diferit de anul calendaristic, din categoria celor de la lit.a)<\/li>\n<li style=\"text-align: justify;\">\n<strong>d) \u00een termen de 120 de zile calendaristice de la \u00eencheierea exerci\u0163iului financiar ales<\/strong> &#8211; pentru persoanele juridice care au optat pentru un exerci\u0163iu financiar diferit de anul calendaristic, din categoria celor de la lit.b).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\nPersoanele juridice care, de la constituire, nu au desf\u0103\u015furat activitate, pot depune o declara\u0163ie \u00een acest sens, \u00een termen de 60 de zile de la \u00eencheierea exerci\u0163iului financiar, la Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103.<\/p>\n<p style=\"text-align: justify;\">\nCa urmare, verificarea noii situa\u0163ii de inactivitate fiscal\u0103 se va realiza at\u00e2t pentru persoanele juridice care au obliga\u0163ia depunerii situa\u0163iilor financiare, c\u00e2t \u015fi pentru persoanele juridice care nu au desf\u0103\u015furat activitate.<\/p>\n<p style=\"text-align: justify;\">\nDac\u0103 respectivul contribuabil este \u00eenregistrat \u00een scopuri de TVA, se anuleaz\u0103 codul de \u00eenregistrare \u00een scopuri de TVA, cu data comunic\u0103rii Deciziei de declarare \u00een inactivitate fiscal\u0103.<\/p>\n<p style=\"text-align: justify;\">\nCa urmare, \u00een perioada \u00een care persoana juridic\u0103 are codul de \u00eenregistrare \u00een scopuri de TVA anulat, dac\u0103 desf\u0103\u015foar\u0103 activitate, <strong>are obliga\u0163ia s\u0103 colecteze TVA, dar nu are drept de deducere a taxei.<\/strong><\/p>\n<p style=\"text-align: justify;\">\nTVA colectat\u0103 \u00een aceast\u0103 perioad\u0103 trebuie declarat\u0103 \u015fi pl\u0103tit\u0103 <strong>p\u00e2n\u0103 la data 25 inclusiv a lunii urmatoare <\/strong>celei \u00een care taxa a devenit exigibil\u0103.<\/p>\n<p style=\"text-align: justify;\">\nDe asemenea, inactivitatea fiscal\u0103 se \u00eenscrie \u00een cazierul fiscal, at\u00e2t \u00een cel al persoanei juridice declarat\u0103 inctiv\u0103, c\u00e2t \u015fi \u00een cel al reprezentan\u0163ilor legali ai persoanei juridice, existen\u0163i \u00een perioada \u00een care a intervenit situa\u0163ia de declarare a inactivit\u0103\u0163ii fiscale.<\/p>\n<p style=\"text-align: justify;\">\nOficiul Na\u0163ional al Registrului Comer\u0163ului nu autorizeaz\u0103 opera\u0163iuni de \u00eenregistrare\/men\u0163iuni \u00een cazul persoanelor care au \u00eenscris\u0103 inactivitatea fiscal\u0103 \u00een cazierul fiscal.<\/p>\n<p style=\"text-align: justify;\">\n<strong>Astfel, un contribuabil care este declarat inactiv fiscal are toate obliga\u0163iile de declarare \u015fi plat\u0103 a impozitelor, taxelor \u015fi contribu\u0163iilor sociale datorate, potrivit legii.<\/strong><\/p>\n<p style=\"text-align: justify;\">\nDe asemenea, contribuabilului declarat inactiv i se aplic\u0103 toate procedurile de administrare fiscal\u0103 prev\u0103zute de lege (colectare, control fiscal), cu excep\u0163ia notific\u0103rii \u015fi a impunerii din oficiu \u00een cazul nedepunerii declara\u0163iilor fiscale.<\/p>\n<p style=\"text-align: justify;\">\nNoile reglement\u0103ri urm\u0103resc \u00eembun\u0103t\u0103\u0163irea colect\u0103rii taxelor \u015fi alinierea la practicile europene privind raportarea financiar\u0103 la timp. Prin clarificarea statutului companiilor care nu \u00ee\u015fi \u00eendeplinesc obliga\u0163iile de raportare, m\u0103sura contribuie la o imagine realist\u0103 a economiei \u015fi la un mediu de afaceri mai transparent \u015fi mai predictibil.<\/p>\n<p style=\"text-align: justify;\">\nConform prevederilor legislative anterioare, o firm\u0103 poate fi declarat\u0103 inactiv\u0103 fiscal \u015fi \u00een situa\u0163ii cum ar fi:<\/p>\n<p style=\"text-align: justify;\">\n&#8211; nu \u00ee\u015fi \u00eendepline\u015fte, pe parcursul unui semestru calendaristic, nicio obliga\u0163ie declarativ\u0103 prev\u0103zut\u0103 de lege;<\/p>\n<p style=\"text-align: justify;\">\n&#8211; organul fiscal central constatat\u0103 c\u0103 nu func\u0163ioneaz\u0103 la domiciliul fiscal declarat;<\/p>\n<p style=\"text-align: justify;\">\n&#8211; are inactivitatea temporar\u0103 \u00eenscris\u0103 la registrul comer\u0163ului sau durata de\u0163inerii spa\u0163iului cu destina\u0163ia de sediu social este expirat\u0103.<\/p>\n<p>\n&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Firmele pot fi declarate inactive fiscal de c\u0103tre Agen\u0163ia Na\u0163ional\u0103 de Administrare Fiscal\u0103 (ANAF) \u00een situa\u0163ia \u00een care nu depun situa\u0163iile financiare anuale \u00eentr-un termen de maximum 5 luni dup\u0103 termenul legal de depunere, m\u0103sur\u0103 aplicat\u0103 din 2026, odat\u0103 cu modific\u0103rile aduse Codului de procedur\u0103 fiscal\u0103 prin legisla\u0163ia privind eficientizarea resurselor publice. Aceast\u0103 m\u0103sur\u0103 a [&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":[538,32784,473,16575],"class_list":["post-245096","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-anaf","tag-clarificari","tag-firma","tag-obligatii"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/245096","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=245096"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/245096\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=245096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=245096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=245096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}