{"id":37116,"date":"2024-05-03T14:19:38","date_gmt":"2024-05-03T12:19:38","guid":{"rendered":"https:\/\/blog.aviziero.ro\/?p=37116"},"modified":"2025-11-16T11:53:04","modified_gmt":"2025-11-16T09:53:04","slug":"ultimul-articol-despre-efactura-si-asociatiile-de-proprietari","status":"publish","type":"post","link":"https:\/\/aviziero.ro\/blog\/din-industrie\/ultimul-articol-despre-efactura-si-asociatiile-de-proprietari","title":{"rendered":"e-Factura asociatii de proprietari \u2013 Ultimul articol"},"content":{"rendered":"\n<p><span style=\"font-weight: 400;\">\ud83d\udcd6<strong> Timp de citire: ~9 minute<\/strong><\/span><\/p>\n\n\n<figure class=\"wp-block-post-featured-image\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"1170\" height=\"781\" src=\"https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?resize=1170%2C781&#038;ssl=1\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"e factura asociatii de proprietari | Aviziero\" style=\"object-fit:cover;\" srcset=\"https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?w=2560&amp;ssl=1 2560w, https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?resize=300%2C200&amp;ssl=1 300w, https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?resize=1024%2C684&amp;ssl=1 1024w, https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?resize=768%2C513&amp;ssl=1 768w, https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?resize=1536%2C1025&amp;ssl=1 1536w, https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?resize=2048%2C1367&amp;ssl=1 2048w, https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?w=2340&amp;ssl=1 2340w\" sizes=\"auto, (max-width: 1170px) 100vw, 1170px\" data-attachment-id=\"37218\" data-permalink=\"https:\/\/aviziero.ro\/blog\/din-industrie\/ultimul-articol-despre-efactura-si-asociatiile-de-proprietari\/attachment\/e-factura-asociatii-de-proprietari\" data-orig-file=\"https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?fit=2560%2C1709&amp;ssl=1\" data-orig-size=\"2560,1709\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;2.8&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;NIKON D600&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;1426251270&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;58&quot;,&quot;iso&quot;:&quot;640&quot;,&quot;shutter_speed&quot;:&quot;0.004&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;}\" data-image-title=\"e factura asociatii de proprietari | Aviziero\" data-image-description=\"&lt;p&gt;e factura asociatii de proprietari | Aviziero&lt;\/p&gt;\n\" data-image-caption=\"&lt;p&gt;e factura asociatii de proprietari | Aviziero&lt;\/p&gt;\n\" data-medium-file=\"https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?fit=300%2C200&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?fit=1024%2C684&amp;ssl=1\" \/><\/figure>\n\n\n<p>\u00a0<\/p>\n<p><strong><span style=\"color: #808080;\"><em>NOTA: toate textele si documentele atasate acestui articol sunt materiale in proprietatea persoanelor juridice care le-au produs. Copierea si redistribuirea acestor documente este acceptata doar in integralitate, cu mentionarea clara a sursei initiale de provenienta si fara modificare sau eliminare a continutului.<\/em><\/span><\/strong><\/p>\n<h2><b>Este obligatorie e-Factura pentru asociatiile de proprietari?<\/b><\/h2>\n<p>Dupa jumatatea lui 2023 au inceput o multime de discutii referitoare la eFactura si, evident, discutiile au fost preluate si in zona de Asociatii de Proprietari. Am citit legislatia aferenta si opiniile cele mai des raspandite, mi-am format destul de rapid parerea ca Asociatiile de Proprietari nu se vor incadra nici la primul si nici la al doilea B din sintagma B2B (business-to-business), am ignorat si apoi am uitat complet subiectul.\u00a0<\/p>\n<p>Si ce greseala am facut, uitand sa iau in considerare si nivelul de profesionalism al formatorilor de opinie din aceasta industrie! Dupa inceputul anului s-a dezlantuit o intreaga nebunie: o firma de software oferea deja <strong>un serviciu contra cost pentru a transmite si a prelua facturile din eFactura<\/strong> in numele administratorilor (foame de bani, baieti?); alta solicitase o opinie de la ANAF inca din noiembrie daca <strong>eFactura este obligatorie<\/strong> pentru asociatiile de proprietari (asa cum era de asteptat, raspunsul ANAF era ca asociatiile de proprietari nu sunt obligate sa foloseasca eFactura); pe grupurile de facebook si pe forumuri cu pretentii de site-uri de avocati, &#8222;vedetele locale&#8221; aveau munitie noua pentru crearea de continut senzational care sa le consolideze pozitia de specialisti in domeniu.<\/p>\n<h2><b>Ce documente pot folosi firmele care platesc catre asociatii, in lipsa facturii<\/b><\/h2>\n<p>Am incercat sa mai ignor vreo saptamana agitatia inutila, dar n-a functionat: nu disparea! Asa ca am inceput cu a pune cap la cap articolele de lege care explicau de ce asociatiile de proprietari sunt scutite de emiterea de facturi, dar, mai ales, <strong>cum pot persoanele juridice sa inregistreze\u00a0in contabilitate cheltuielile ocazionate de relatia cu asociatiile de proprietari<\/strong>. Povestea e mai lunga, dar concluzia este data de Ordinul MFP 2634\/2015 care mentioneaza intr-o Anexa: &#8222;Pentru opera\u021biunile economice pentru care, conform prevederilor Codului fiscal, nu exist\u0103 obliga\u021bia \u00eentocmirii facturii, \u00eenregistrarea \u00een contabilitate a acestora se efectueaz\u0103 pe baza contractelor \u00eencheiate \u00eentre p\u0103r\u021bi \u0219i a documentelor financiar-contabile sau bancare care s\u0103 ateste acele opera\u021biuni, cum sunt: [&#8230;], chitan\u021b\u0103, dispozi\u021bie de plat\u0103\/\u00eencasare, extras de cont bancar, [&#8230;]. si sa considere suficiente pentru inregistrarea in contabilitate documentul financiar-contabil sau bancar care atesta operatiunea.&#8221;<\/p>\n<p><strong>Adica &#8222;persoanele juridice care platesc catre asociatiile de proprietari intretinere sau diverse servicii nu au nevoie de factura pentru a inregistra in contabilitate&#8221;.\u00a0<\/strong><\/p>\n<p>In paralel am realizat o intrunire cu membrii ADPAAP si am implicat si partenerii Aviziero pentru a compune o solicitare complet lamuritoare catre ANAF. O atasez mai jos. Am depus solicitarea pe 26.01.2024.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/blog.aviziero.ro\/wp-content\/uploads\/2012\/12\/Solicitare-ANAF-ADPAAP.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"\u00cenglobare pentru Solicitare ANAF ADPAAP.\"><\/object><a id=\"wp-block-file--media-01eda315-0b60-4dee-bd73-65dee88f7aeb\" href=\"https:\/\/blog.aviziero.ro\/wp-content\/uploads\/2012\/12\/Solicitare-ANAF-ADPAAP.pdf\">Solicitare ANAF ADPAAP<\/a><a href=\"https:\/\/blog.aviziero.ro\/wp-content\/uploads\/2012\/12\/Solicitare-ANAF-ADPAAP.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-01eda315-0b60-4dee-bd73-65dee88f7aeb\">Descarc\u0103<\/a><\/div>\n\n\n\n<p><span style=\"color: #000000;\">Pe 13.03.2024, dupa expirarea termenului de 45 de zile, am mai depus-o inca o data. Si in decurs de o saptamana am ajuns si pe la ANAF, unde am avut o discutie civilizata in care mi s-a spus ca mai e nevoie de timp pentru un raspuns scris, dar am primit niste raspunsuri &#8222;neoficiale&#8221;. Daca am inteles eu bine, aceste raspunsuri nu vin in contradictie cu informatia deja disponibila ca asociatiile de proprietari nu sunt obligate sa emita facturi, dar sprijina linia de gandire introdusa prin ghidul obligatiilor fiscale al asociatiilor de proprietari emis de ANAF in 2017 pe care il mentionam in solicitarea de deasupra acestui paragraf.<\/span><\/p>\n<p>Pe la jumatatea lui aprilie am primit un raspuns oficial: e nevoie de mai mult timp pentru a putea primi raspunsul oficial. Daca am inteles eu bine, pentru &#8222;lamuriri suplimentare de la DGRFPB&#8221;, termenul de prelungire invocat era de 3 luni. Va las mai jos raspunsul.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/blog.aviziero.ro\/wp-content\/uploads\/2012\/12\/Raspuns-ANAF.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"\u00cenglobare pentru Raspuns ANAF.\"><\/object><a id=\"wp-block-file--media-70b7bab7-58f0-4460-a8d5-060f298d78cf\" href=\"https:\/\/blog.aviziero.ro\/wp-content\/uploads\/2012\/12\/Raspuns-ANAF.pdf\">Raspuns ANAF<\/a><a href=\"https:\/\/blog.aviziero.ro\/wp-content\/uploads\/2012\/12\/Raspuns-ANAF.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-70b7bab7-58f0-4460-a8d5-060f298d78cf\">Descarc\u0103<\/a><\/div>\n\n\n\n<p>Cerea initiala a fost depusa pe 26.01.2024. Astazi, este 3.05.2024.<\/p>\n<p>In cazul in care ANAF reuseste pana la urma sa ne ofere un raspuns, chiar si dincolo de termenul legal depasit, va tinem la curent cu evolutia.\u00a0<\/p>\n<p>LE: Pe 19.09.2024, alte 4 luni mai tarziu, ANAF a reusit sa ne transmita un raspuns.\u00a0<\/p>\n<p>Va scriu un rezumat al intrebarilor si raspunsurilor, iar apoi las mai jos tot documentul.<\/p>\n<p><b>1. Asociatiile de Proprietari, care functioneaza pe baza prevederilor Legii 196\/2018, pot opta sa intocmeasca si sa transmita facturi fiscale in care sunt specificate sumele calculate pe Listele de plata a cotelor de contribu\u021bie la cheltuielile asocia\u021biei de proprietari catre proprietarii persoane juridice care detin proprietati in cadrul imobilului?<\/b><\/p>\n<p>ANAF: Pentru sumele de plata regasite pe lista de intretinere, facturarea se face <strong>optional<\/strong> conform art. 319(11) privind Codul Fiscal, aplicand structura de comisionar referitoare la refacturarea cheltuielilor, prevazuta la pct 31 alin (4)-(6) din Normele metodologice specifice art. 286 alin (4) lit e).<\/p>\n<p><b>2. Avand in vedere caracterul neimpozabil al veniturilor obtinute din exploatarea proprietatii comune, pot opta Asociatiile de Proprietari sa intocmeasca si sa transmita facturi fiscale catre persoane fizice sau juridice in care sunt specificate sumele inregistrate in contractele de utilizare a spatiilor comune sau a elementelor de constructie ale condominiului (precum fatada, terasa, stalpi, pereti, scari) incheiate cu respectivele persoane fizice sau juridice?<\/b><\/p>\n<p>ANAF: <span style=\"font-weight: 400;\">Facem <\/span><span style=\"font-weight: 400;\">precizarea <\/span><span style=\"font-weight: 400;\">ca <\/span><span style=\"font-weight: 400;\">potrivit <\/span><span style=\"font-weight: 400;\">prevederilor art<\/span><span style=\"font-weight: 400;\">. <\/span><span style=\"font-weight: 400;\">15 <\/span><span style=\"font-weight: 400;\">alin<\/span><span style=\"font-weight: 400;\">. <\/span><span style=\"font-weight: 400;\">(<\/span><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">) <\/span><span style=\"font-weight: 400;\">lit. <\/span><span style=\"font-weight: 400;\">c <\/span><span style=\"font-weight: 400;\">din <\/span><span style=\"font-weight: 400;\">Codul <\/span><span style=\"font-weight: 400;\">fiscal<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">la <\/span><span style=\"font-weight: 400;\">calculul <\/span><span style=\"font-weight: 400;\">rezultatului <\/span><span style=\"font-weight: 400;\">fiscal <\/span><strong>sunt considerate venituri neimpozabile<\/strong><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">veniturile <\/span><span style=\"font-weight: 400;\">obtinute <\/span><span style=\"font-weight: 400;\">din <\/span><span style=\"font-weight: 400;\">exploatarea <\/span><span style=\"font-weight: 400;\">proprietatii <\/span><span style=\"font-weight: 400;\">comune<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">in <\/span><span style=\"font-weight: 400;\">anul <\/span><span style=\"font-weight: 400;\">curent <\/span><span style=\"font-weight: 400;\">sau <\/span><span style=\"font-weight: 400;\">in <\/span><span style=\"font-weight: 400;\">anii <\/span><span style=\"font-weight: 400;\">urmatori<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">pentru <\/span><span style=\"font-weight: 400;\">imbunatatirea <\/span><span style=\"font-weight: 400;\">utilitatilor <\/span><span style=\"font-weight: 400;\">\u015fi <\/span><span style=\"font-weight: 400;\">a <\/span><span style=\"font-weight: 400;\">eficientei <\/span><span style=\"font-weight: 400;\">cladirii<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">pentru <\/span><span style=\"font-weight: 400;\">intretinerea <\/span><span style=\"font-weight: 400;\">\u0219i <\/span><span style=\"font-weight: 400;\">repararea <\/span><span style=\"font-weight: 400;\">proprietatii <\/span><span style=\"font-weight: 400;\">comune<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">potrivit <\/span><span style=\"font-weight: 400;\">legii<\/span><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Facturarea <\/span><span style=\"font-weight: 400;\">se <\/span><span style=\"font-weight: 400;\">supune <\/span><span style=\"font-weight: 400;\">prevederilor <\/span><span style=\"font-weight: 400;\">art.319 <\/span><span style=\"font-weight: 400;\">din <\/span><span style=\"font-weight: 400;\">Codul <\/span><span style=\"font-weight: 400;\">fiscal <\/span><span style=\"font-weight: 400;\">iar <\/span><span style=\"font-weight: 400;\">potrivit <\/span><span style=\"font-weight: 400;\">alin.6 <\/span><span style=\"font-weight: 400;\">(<\/span><span style=\"font-weight: 400;\">a<\/span><span style=\"font-weight: 400;\">) <\/span><span style=\"font-weight: 400;\">din <\/span><span style=\"font-weight: 400;\">acest <\/span><span style=\"font-weight: 400;\">articol<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">persoana <\/span><span style=\"font-weight: 400;\">impozabila are <\/span><span style=\"font-weight: 400;\">obligatia <\/span><span style=\"font-weight: 400;\">emiterii <\/span><span style=\"font-weight: 400;\">de <\/span><span style=\"font-weight: 400;\">facturi <\/span><span style=\"font-weight: 400;\">pentru <\/span><span style=\"font-weight: 400;\">pentru <\/span><span style=\"font-weight: 400;\">livr\u0103rile <\/span><span style=\"font-weight: 400;\">de <\/span><span style=\"font-weight: 400;\">bunuri <\/span><span style=\"font-weight: 400;\">sau <\/span><span style=\"font-weight: 400;\">prest\u0103rile <\/span><span style=\"font-weight: 400;\">de <\/span><span style=\"font-weight: 400;\">servicii <\/span><span style=\"font-weight: 400;\">efectuate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">De <\/span><span style=\"font-weight: 400;\">asemenea<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">conform <\/span><span style=\"font-weight: 400;\">art.319<\/span><span style=\"font-weight: 400;\">(<\/span><span style=\"font-weight: 400;\">7<\/span><span style=\"font-weight: 400;\">) <\/span><span style=\"font-weight: 400;\">din <\/span><span style=\"font-weight: 400;\">codul <\/span><span style=\"font-weight: 400;\">fiscal <\/span><span style=\"font-weight: 400;\">pentru <\/span><span style=\"font-weight: 400;\">operatiunile <\/span><span style=\"font-weight: 400;\">scutite <\/span><span style=\"font-weight: 400;\">fara <\/span><span style=\"font-weight: 400;\">drept <\/span><span style=\"font-weight: 400;\">de <\/span><span style=\"font-weight: 400;\">deducere <\/span><span style=\"font-weight: 400;\">a <\/span><span style=\"font-weight: 400;\">taxei <\/span><span style=\"font-weight: 400;\">conform <\/span><span style=\"font-weight: 400;\">art<\/span><span style=\"font-weight: 400;\">. <\/span><span style=\"font-weight: 400;\">292 <\/span><span style=\"font-weight: 400;\">alin<\/span><span style=\"font-weight: 400;\">. <\/span><span style=\"font-weight: 400;\">(<\/span><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">) <\/span><span style=\"font-weight: 400;\">\u015fi <\/span><span style=\"font-weight: 400;\">(<\/span><span style=\"font-weight: 400;\">2<\/span><span style=\"font-weight: 400;\">)<\/span><span style=\"font-weight: 400;\">, <\/span><strong>persoana impozabila nu are obligatia de a emite facturi<\/strong><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">aceasta <\/span><span style=\"font-weight: 400;\">avand <\/span><span style=\"font-weight: 400;\">optiunea <\/span><span style=\"font-weight: 400;\">facturarii <\/span><span style=\"font-weight: 400;\">potrivit <\/span><span style=\"font-weight: 400;\">alin.11 <\/span><span style=\"font-weight: 400;\">din aceluiasi <\/span><span style=\"font-weight: 400;\">articol<\/span><span style=\"font-weight: 400;\">. <\/span><\/p>\n<p><b>3. Pot opta Asociatiile de Proprietari sa transmita aceste facturi in sistemul eFactura?<\/b><\/p>\n<p>ANAF: <strong>In situatia in care Asociatia de proprietari nu desfasoara operatiuni impozabile in sensul art.268 din Codul Fiscal, acestea nu au obligatia utilizarii sistemului national privind factura electronica, RO e-Factura.<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">De <\/span><span style=\"font-weight: 400;\">asemenea<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">in <\/span><span style=\"font-weight: 400;\">situatia <\/span><span style=\"font-weight: 400;\">in <\/span><span style=\"font-weight: 400;\">care <\/span><span style=\"font-weight: 400;\">asociatiile <\/span><span style=\"font-weight: 400;\">de proprietari <\/span><span style=\"font-weight: 400;\">ar desfasura <\/span><span style=\"font-weight: 400;\">operatiuni <\/span><span style=\"font-weight: 400;\">impozabile <\/span><span style=\"font-weight: 400;\">(<\/span><span style=\"font-weight: 400;\">cum <\/span><span style=\"font-weight: 400;\">ar <\/span><span style=\"font-weight: 400;\">fi <\/span><span style=\"font-weight: 400;\">inchirierea <\/span><span style=\"font-weight: 400;\">de <\/span><span style=\"font-weight: 400;\">spatii <\/span><span style=\"font-weight: 400;\">sau <\/span><span style=\"font-weight: 400;\">refacturarea <\/span><span style=\"font-weight: 400;\">de <\/span><span style=\"font-weight: 400;\">utilitati<\/span><span style=\"font-weight: 400;\">) <\/span><span style=\"font-weight: 400;\">in <\/span><span style=\"font-weight: 400;\">conformitate <\/span><span style=\"font-weight: 400;\">cu <\/span><span style=\"font-weight: 400;\">art<\/span><span style=\"font-weight: 400;\">. <\/span><span style=\"font-weight: 400;\">106 <\/span><span style=\"font-weight: 400;\">din <\/span><span style=\"font-weight: 400;\">OUG <\/span><span style=\"font-weight: 400;\">120\/2021<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">acestea <\/span><span style=\"font-weight: 400;\">nu <\/span><span style=\"font-weight: 400;\">ar <\/span><span style=\"font-weight: 400;\">avea <\/span><span style=\"font-weight: 400;\">obligatia <\/span><span style=\"font-weight: 400;\">utilizarii <\/span><span style=\"font-weight: 400;\">sistemului <\/span><span style=\"font-weight: 400;\">nationat <\/span><span style=\"font-weight: 400;\">RO <\/span><span style=\"font-weight: 400;\">e<\/span><span style=\"font-weight: 400;\">&#8211;<\/span><span style=\"font-weight: 400;\">Factura <\/span><span style=\"font-weight: 400;\">in perioada <\/span><span style=\"font-weight: 400;\">1 <\/span><span style=\"font-weight: 400;\">iulie <\/span><span style=\"font-weight: 400;\">2024 <\/span><span style=\"font-weight: 400;\">30 <\/span><span style=\"font-weight: 400;\">iunie <\/span><span style=\"font-weight: 400;\">2025<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">respectiv <\/span><span style=\"font-weight: 400;\">nu <\/span><span style=\"font-weight: 400;\">primesc <\/span><span style=\"font-weight: 400;\">si <\/span><span style=\"font-weight: 400;\">nu <\/span><span style=\"font-weight: 400;\">transmit <\/span><span style=\"font-weight: 400;\">facturile <\/span><span style=\"font-weight: 400;\">in <\/span><span style=\"font-weight: 400;\">sistem<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">cu <\/span><span style=\"font-weight: 400;\">exceptia <\/span><span style=\"font-weight: 400;\">situatiei <\/span><span style=\"font-weight: 400;\">in <\/span><span style=\"font-weight: 400;\">care <\/span><span style=\"font-weight: 400;\">ar <\/span><span style=\"font-weight: 400;\">fi <\/span><span style=\"font-weight: 400;\">inregistrate <\/span><span style=\"font-weight: 400;\">in\u00a0<\/span><span style=\"font-weight: 400;\">scopuri <\/span><span style=\"font-weight: 400;\">de <\/span><span style=\"font-weight: 400;\">TVA <\/span><span style=\"font-weight: 400;\">conform <\/span><span style=\"font-weight: 400;\">art.316 <\/span><span style=\"font-weight: 400;\">din <\/span><span style=\"font-weight: 400;\">Codul <\/span><span style=\"font-weight: 400;\">fiscal <\/span><span style=\"font-weight: 400;\">sau <\/span><span style=\"font-weight: 400;\">ar <\/span><span style=\"font-weight: 400;\">opta <\/span><span style=\"font-weight: 400;\">pentru <\/span><span style=\"font-weight: 400;\">utilizarea <\/span><span style=\"font-weight: 400;\">sistemului<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">potrivit <\/span><span style=\"font-weight: 400;\">alin.2 <\/span><span style=\"font-weight: 400;\">din <\/span><span style=\"font-weight: 400;\">acelasi <\/span><span style=\"font-weight: 400;\">articol<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p>\u00a0<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/aviziero.ro\/blog\/wp-content\/uploads\/2012\/12\/Raspuns-final-ANAF-eFactura.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"\u00cenglobare pentru Raspuns final ANAF eFactura.\"><\/object><a id=\"wp-block-file--media-9d73fbb4-6b91-4e27-952f-508a249212cb\" href=\"https:\/\/aviziero.ro\/blog\/wp-content\/uploads\/2012\/12\/Raspuns-final-ANAF-eFactura.pdf\">Raspuns final ANAF eFactura<\/a><a href=\"https:\/\/aviziero.ro\/blog\/wp-content\/uploads\/2012\/12\/Raspuns-final-ANAF-eFactura.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9d73fbb4-6b91-4e27-952f-508a249212cb\">Descarc\u0103<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ud83d\udcd6 Timp de citire: ~9 minute \u00a0 NOTA: toate textele si documentele atasate acestui articol sunt materiale in proprietatea persoanelor juridice care le-au produs. Copierea si redistribuirea acestor documente este acceptata doar in integralitate, cu mentionarea clara a sursei initiale de provenienta si fara modificare sau eliminare a continutului. Este obligatorie e-Factura pentru asociatiile de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":37218,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":true,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[6,4,7],"tags":[],"class_list":["post-37116","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bursa-zvonurilor","category-din-industrie","category-legislatie-asociatii-proprietari"],"yoast_head":"<!-- This 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Puteti consulta\u00a0comunicatul de presa celor de la ANSPDCP si\u00a0fisierul PDF cu Ghidul GDPR pentru Asociatiile de Propreitari. Pe baza noului Ghid, in plus fata\u2026","rel":"","context":"\u00cen \u201eLegislatie asociatii proprietari\u201d","block_context":{"text":"Legislatie asociatii proprietari","link":"https:\/\/aviziero.ro\/blog\/category\/legislatie-asociatii-proprietari"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":36454,"url":"https:\/\/aviziero.ro\/blog\/legislatie-asociatii-proprietari\/opinie-privitoare-la-depunerea-formularelor-010-si-101","url_meta":{"origin":37116,"position":1},"title":"Opinie privitoare la depunerea formularelor 010 si 101","author":"Bogdan Ioan","date":"9 martie 2017","format":false,"excerpt":"Cele ce urmeaza sunt o opinie personala asupra modalitatii corecte de a proceda in cazul declaratiilor 010 si 101. Ca de obicei,\u00a0opiniile persoanelor din echipa Aviziero, inclusiv a mea, nu tin loc de consultanta juridica specializata si nu ne asumam niciun fel de raspundere pentru modalitatea in care decideti dumneavoastra\u2026","rel":"","context":"\u00cen \u201eLegislatie asociatii proprietari\u201d","block_context":{"text":"Legislatie asociatii proprietari","link":"https:\/\/aviziero.ro\/blog\/category\/legislatie-asociatii-proprietari"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":36765,"url":"https:\/\/aviziero.ro\/blog\/legislatie-asociatii-proprietari\/se-plateste-contributie-asiguratorie-pentru-munca-cam-in-cazul-contractelor-de-mandat-dar-venitul-baza-de-calcul-pentru-impozit-cum-se-calculeaza","url_meta":{"origin":37116,"position":2},"title":"Se plateste contributie asiguratorie pentru munca (CAM) in cazul contractelor de mandat? Dar Venitul baza de calcul pentru impozit  cum se calculeaza?","author":"Bogdan Ioan","date":"2 martie 2019","format":false,"excerpt":"Iata doua articole din Codul Fiscal actualizat. ART. 2202 - Categorii de venituri pentru care se datoreaz\u0103 contribu\u021bia asiguratorie pentru munc\u0103 (1) Contribu\u021bia asiguratorie pentru munc\u0103 se datoreaz\u0103 pentru veniturile din salarii \u0219i asimilate salariilor, definite la art. 76 alin. (1) - (3), dup\u0103 caz, acordate de c\u0103tre contribuabilii prev\u0103zu\u021bi\u2026","rel":"","context":"\u00cen \u201eLegislatie asociatii proprietari\u201d","block_context":{"text":"Legislatie asociatii proprietari","link":"https:\/\/aviziero.ro\/blog\/category\/legislatie-asociatii-proprietari"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":36669,"url":"https:\/\/aviziero.ro\/blog\/legislatie-asociatii-proprietari\/modificari-aduse-de-legea-196-2018-noua-lege-a-asociatiilor-de-proprietari","url_meta":{"origin":37116,"position":3},"title":"Modificari aduse de legea 196\/2018, noua lege a asociatiilor de proprietari","author":"Bogdan Ioan","date":"27 august 2018","format":false,"excerpt":"Legea a fost publicata in Monitorul Oficial din data 30.07.2018 si intra in vigoare la data 28.09.2018. Legea aduce de principiu fie mici modificari, fie precizari sau reformulari mai clare ale acelorasi prevederi. 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