{"id":16064,"date":"2021-10-12T03:48:01","date_gmt":"2021-10-12T01:48:01","guid":{"rendered":"https:\/\/firmeon.ro\/?p=16064"},"modified":"2026-01-08T16:52:30","modified_gmt":"2026-01-08T14:52:30","slug":"ce-taxe-plateste-un-pfi","status":"publish","type":"post","link":"https:\/\/startco.ro\/blog\/ce-taxe-plateste-un-pfi\/","title":{"rendered":"Taxe \u0219i impozite PFI: c\u00e2t trebuie s\u0103 pl\u0103te\u0219ti \u0219i ce declara\u021bii trebuie s\u0103 depui"},"content":{"rendered":"\n<p>Exerci\u021bi o profesie liberal\u0103 \u0219i vrei s\u0103 \u00ee\u021bi \u00eenfiin\u021bezi un PFI? Ca persoan\u0103 fizic\u0103 ce desf\u0103\u0219oar\u0103 o profesie liberal\u0103 (PFI), pl\u0103te\u0219ti impozit pe venit (10%), CAS (25%) \u2013 doar dac\u0103 dep\u0103\u0219e\u0219ti un anumit prag \u2013 \u0219i CASS (10%), conform regulilor actualizate. \u00cen plus, dac\u0103 este cazul, intr\u0103 \u00een discu\u021bie TVA.<\/p>\n\n\n\n<p>Vezi mai jos ce taxe pl\u0103te\u0219te un PFI \u0219i ce declara\u021bii vei depune dup\u0103 \u00eenregistrare, regulile, pragurile \u0219i exemple de calcul raportate la salariul minim.<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Cuprins<\/h2><ul><li><a href=\"#h-ce-taxe-plate\u0219te-un-pfi\" data-level=\"2\">Ce taxe pl\u0103te\u0219te un PFI?<\/a><\/li><li><a href=\"#h-tva-\u0219i-e-factura\" data-level=\"2\">TVA \u0219i e-Factura<\/a><\/li><li><a href=\"#h-ce-declara\u021bii-trebuie-sa-depui-ca-pfi\" data-level=\"2\">Ce declara\u021bii trebuie s\u0103 depui ca PFI?<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-taxe-plate\u0219te-un-pfi\">Ce taxe pl\u0103te\u0219te un PFI?<\/h2>\n\n\n\n<p><a href=\"https:\/\/startco.ro\/blog\/ce-este-persoana-fizica-independenta-pfi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Persoanele Fizice Independente<\/a> au acela\u0219i regim de impozitare ca si PFA-urile cu excep\u021bia faptului c\u0103 nu pot fi impozitate la <a href=\"https:\/\/startco.ro\/blog\/pfa-la-norma-de-venit\/\" target=\"_blank\" rel=\"noreferrer noopener\">norma de venit<\/a> (Cf art. 69 cod fiscal). Astfel, ca PFI vei avea de pl\u0103tit urm\u0103toarele taxe \u0219i contribu\u021bii la bugetul de stat:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Impozitul pe venit<\/strong>\n<ul class=\"wp-block-list\">\n<li>Cot\u0103: 10% aplicat\u0103 la venitul net (venituri \u2013 cheltuieli deductibile).<\/li>\n\n\n\n<li>Determinare venit net: sistem real pe baza Registrului de eviden\u021b\u0103 fiscal\u0103.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>CAS<\/strong>\n<ul class=\"wp-block-list\">\n<li>C\u00e2nd datorezi: dac\u0103 venitul net anual din activit\u0103\u021bi independente \u2265 12 salarii minime. Po\u021bi opta s\u0103 pl\u0103te\u0219ti \u0219i dac\u0103 e sub.<\/li>\n\n\n\n<li>Baz\u0103 de calcul \u2013 alegere:\n<ul class=\"wp-block-list\">\n<li>12 salarii minime (dac\u0103 venitul net e \u00eentre 12 \u0219i &lt;24 salarii minime)<\/li>\n\n\n\n<li>24 salarii minime (dac\u0103 venitul net \u2265 24 salarii minime)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Cot\u0103: 25%.<\/li>\n\n\n\n<li>Salariul minim 4.050 lei \u21d2 12 salarii = 48.600 lei, 24 salarii = 97.200 lei.<\/li>\n\n\n\n<li>CAS orientativ: 12.150 lei (la baza de 48.600) sau 24.300 lei (la baza de 97.200).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>CASS<\/strong>\n<ul class=\"wp-block-list\">\n<li>Cot\u0103: 10%.<\/li>\n\n\n\n<li>Baz\u0103 de calcul: \u00een principiu venitul net realizat; dac\u0103 este sub 6 salarii minime, baza minim\u0103 este 6 salarii minime (excep\u021bii: dac\u0103 \u00een anul anterior ai avut salariu \u2265 6 salarii minime, ai pl\u0103tit CASS din alte venituri cel pu\u021bin la 6 salarii minime sau e\u0219ti \u00eentr-o categorie exceptat\u0103 \u2013 elev\/student, coasigurat, gravide etc., r\u0103m\u00e2ne baza = venitul net).<\/li>\n\n\n\n<li>Plafoane: \u00eentre 6 salarii minime \u0219i 60 salarii minime.<\/li>\n\n\n\n<li>Cu salariul minim 4.050 lei:\n<ul class=\"wp-block-list\">\n<li>Baza minim\u0103 (6\u00d7): 24.300 lei \u21d2 CASS minim\u0103: 2.430 lei<\/li>\n\n\n\n<li>Baza maxim\u0103 (60\u00d7): 243.000 lei \u21d2 CASS maxim\u0103: 24.300 lei<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>De re\u021binut<\/strong>: un registru bine \u021binut \u0219i o <a href=\"https:\/\/startco.ro\/blog\/ce-cheltuieli-pot-deconta-pe-firma\/\" target=\"_blank\" rel=\"noreferrer noopener\">list\u0103 clar\u0103 de cheltuieli deductibile<\/a> (chirii, utilit\u0103\u021bi, echipamente, asigur\u0103ri profesionale etc.) \u00ee\u021bi reduc baza impozabil\u0103 \u00een mod legal \u0219i predictibil.<\/p>\n\n\n\n<p><strong>Exemple de calcul cu salariul minim:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Venit net anual<\/strong><\/td><td><strong>CAS<\/strong><\/td><td><strong>CASS<\/strong><\/td><td><strong>Impozit pe venit<\/strong><\/td><td><strong>Total taxe<\/strong><\/td><\/tr><tr><td>15.000 lei (sub 6\u00d7)<\/td><td>0 (sub 12\u00d7; op\u021bional)<\/td><td>baz\u0103 = 6\u00d7 (24.300) \u21d2 2.430 lei<\/td><td>10% \u00d7 (15.000 \u2212 0 \u2212 2.430) = 1.257 lei<\/td><td>3.687 lei<\/td><\/tr><tr><td>30.000 lei (\u00eentre 6\u00d7 \u0219i 60\u00d7)<\/td><td>0 (sub 12\u00d7; op\u021bional)<\/td><td>10% \u00d7 30.000 = 3.000 lei<\/td><td>10% \u00d7 (30.000 \u2212 0 \u2212 3.000) = 2.700 lei<\/td><td>5.700 lei<\/td><\/tr><tr><td>55.000 lei (\u2265 12\u00d7)<\/td><td>25% \u00d7 48.600 = 12.150 lei<\/td><td>10% \u00d7 55.000 = 5.500 lei<\/td><td>10% \u00d7 (55.000 \u2212 12.150 \u2212 5.500) = 3.735 lei<\/td><td>21.385 lei<\/td><\/tr><tr><td>120.000 lei (\u2265 24\u00d7, sub 60\u00d7)<\/td><td>25% \u00d7 97.200 = 24.300 lei<\/td><td>10% \u00d7 120.000 = 12.000 lei<\/td><td>10% \u00d7 (120.000 \u2212 24.300 \u2212 12.000) = 8.370 lei<\/td><td>44.670 lei<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Tabel comparativ \u2013 Exemple de calcul pentru taxe \u0219i impozite PFI<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-tva-\u0219i-e-factura\">TVA \u0219i e-Factura<\/h2>\n\n\n\n<p>C\u00e2nd vine vorba de TVA-ul pentru profesiile liberale, trebuie s\u0103 \u0219tii urm\u0103toarele:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Plafon regim special de scutire:<\/strong> <strong>395.000 lei<\/strong>. P\u00e2n\u0103 aici, r\u0103m\u00e2i <a href=\"https:\/\/startco.ro\/blog\/ce-inseamna-platitor-si-neplatitor-de-tva\/\" target=\"_blank\" rel=\"noreferrer noopener\">ne\u00eenregistrat \u00een scopuri de TVA<\/a> (regim special de scutire), cu excep\u021bia situa\u021biilor c\u00e2nd optezi pentru \u00eenregistrare.<\/li>\n\n\n\n<li><strong>Dep\u0103\u0219e\u0219ti plafonul:<\/strong> <a href=\"https:\/\/startco.ro\/blog\/ce-faci-cand-devii-platitor-de-tva\/\" target=\"_blank\" rel=\"noreferrer noopener\">te \u00eenregistrezi \u00een scopuri de TVA<\/a> cel t\u00e2rziu la data dep\u0103\u0219irii; aplici regimul normal din momentul dep\u0103\u0219irii.<\/li>\n\n\n\n<li><strong>Servicii scutite prin natura lor:<\/strong> ex. <strong>servicii medicale<\/strong> \u2013 scutite de TVA independent de plafon, conform Codului fiscal.<\/li>\n<\/ul>\n\n\n\n<p>e\u2011Factur\u0103 \u0219i semn\u0103tur\u0103 electronic\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>RO <\/strong><a href=\"https:\/\/startco.ro\/blog\/regulile-e-factura\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>e\u2011Factura<\/strong> este <strong>obligatorie<\/strong><\/a> pentru operatorii economici stabili\u021bi \u00een Rom\u00e2nia (inclusiv PFI), \u00een rela\u021bia <strong>B2B \u0219i B2C<\/strong>.<\/li>\n\n\n\n<li><strong>\u00censcriere \u00een Registrul RO e\u2011Factura<\/strong> \u0219i transmitere din <a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/servicii_online\/Inregistrare_persoane_fizice\" target=\"_blank\" rel=\"noreferrer noopener\">SPV<\/a> sau din soft de facturare conectat.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/startco.ro\/certsign\" target=\"_blank\" rel=\"noreferrer noopener\">Semn\u0103tura electronic\u0103 calificat\u0103<\/a><\/strong> este necesar\u0103 pentru transmitere \u0219i alte opera\u021biuni \u00een SPV.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-declara\u021bii-trebuie-sa-depui-ca-pfi\">Ce declara\u021bii trebuie s\u0103 depui ca PFI?<\/h2>\n\n\n\n<p>Asemenea persoanelor fizice autorizate (PFA), \u0219i liber profesioni\u0219tii au obliga\u021bii declarative de \u00eendeplinit. Astfel, pentru veniturile din activit\u0103\u021bi independente orice PFI are obliga\u021bia depunerii declara\u021biei unice. Iat\u0103 ce trebuie s\u0103 re\u021bii despre obliga\u021biile declarative ale unei PFI:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Declara\u021bia Unic\u0103 (D212) se depune anual<\/strong>, la termenul prev\u0103zut de lege \u2013 p\u00e2n\u0103 la 25 mai a anului urm\u0103tor (prima zi lucr\u0103toare dac\u0103 data cade nelucr\u0103toare). Plata impozitului, CAS \u0219i CASS \u2013 p\u00e2n\u0103 la acela\u0219i termen.<\/li>\n\n\n\n<li><a href=\"https:\/\/startco.ro\/blog\/pfi-versus-pfa-este-mai-bine-sa-infiintez-pfi-sau-pfa\/\" target=\"_blank\" rel=\"noreferrer noopener\">PFI, asemenea PFA<\/a>, are obliga\u021bia depunerii declara\u021biei unice <strong>chiar \u0219i atunci c\u00e2nd activitatea este 0<\/strong>.<\/li>\n\n\n\n<li>Nu se mai depune \u201eestimarea\u201d pe parcursul anului; <strong>ANAF transmite DU precompletat\u0103<\/strong> cu datele din bazele proprii.<\/li>\n<\/ol>\n\n\n\n<p>Vrei s\u0103 te \u00eenregistrezi ca PFI la ANAF? Afl\u0103 care este procedura de \u00eenregistrare <a href=\"https:\/\/startco.ro\/blog\/cum-te-inregistrezi-la-anaf-ca-pfi-pentru-a-desfasura-o-profesie-liberala\/\" target=\"_blank\" rel=\"noreferrer noopener\">din articolul nostru dedicat<\/a>. Iar dac\u0103 ai nevoie de mai multe informa\u021bii despre profesiile liberale pentru care se poate elibera un CIF, <a href=\"https:\/\/startco.ro\/blog\/lista-profesiilor-liberale\/\" target=\"_blank\" rel=\"noreferrer noopener\">verific\u0103 lista complet\u0103 aici<\/a>.<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1762420450129\"><strong class=\"schema-faq-question\">Sunt avocat\/pensionar. Mai datorez CAS pentru PFI?<\/strong> <p class=\"schema-faq-answer\">Nu. Asigura\u021bii \u00een sisteme proprii de pensii (ex. avoca\u021bi \u2013 CAA) \u0219i pensionarii nu datoreaz\u0103 CAS \u00een sistemul public pentru veniturile din profesie liberal\u0103.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1762420493496\"><strong class=\"schema-faq-question\">Dac\u0103 am \u0219i salariu, mai pl\u0103tesc CASS minim\u0103 la PFI?<\/strong> <p class=\"schema-faq-answer\">Dac\u0103 \u00een anul precedent ai avut salariu (sau alte venituri cu CASS) cel pu\u021bin 6 \u00d7 salariul minim, iar \u00een anul curent venitul net din PFI este sub, NU mai pl\u0103te\u0219ti CASS la baza minim\u0103 \u2014 baza r\u0103m\u00e2ne venitul net (care poate fi chiar 0).<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1762420573148\"><strong class=\"schema-faq-question\">Venituri PFI din str\u0103in\u0103tate &#8211; cum le declar \u0219i cum evit dubla impunere?<\/strong> <p class=\"schema-faq-answer\">Le declari \u00een Declara\u021bia Unic\u0103; impozitul din Rom\u00e2nia se ajusteaz\u0103 conform metodei din conven\u021bia de evitare a dublei impuneri (credit\/scutire), dac\u0103 exist\u0103 conven\u021bie cu statul respectiv.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Afl\u0103 ce taxe pl\u0103te\u0219te un PFI, ce trebuie s\u0103 \u0219tii despre TVA \u0219i e-Factura \u0219i ce declara\u021bii vei depune dup\u0103 \u00eenregistrare.<\/p>\n","protected":false},"author":3,"featured_media":16397,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[370],"tags":[22,71,73,212,74],"class_list":["post-16064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-viata-de-freelancer","tag-antreprenor","tag-pfi","tag-profesii-liberale","tag-taxe-pfi","tag-venituri-independente"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.5 (Yoast SEO v26.8) - 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