{"id":17459,"date":"2022-02-02T10:00:00","date_gmt":"2022-02-02T08:00:00","guid":{"rendered":"https:\/\/startco.ro\/blog\/?p=17459"},"modified":"2026-02-12T16:47:10","modified_gmt":"2026-02-12T14:47:10","slug":"pfa-la-norma-de-venit","status":"publish","type":"post","link":"https:\/\/startco.ro\/blog\/pfa-la-norma-de-venit\/","title":{"rendered":"PFA la norm\u0103 de venit: ce \u00eenseamn\u0103, care sunt obliga\u021biile fiscale \u0219i ce taxe se pl\u0103tesc"},"content":{"rendered":"\n<p>Vrei s\u0103 lucrezi pe cont propriu \u0219i s\u0103 \u0219tii din start cam c\u00e2t pl\u0103te\u0219ti la stat? Atunci PFA la norm\u0103 de venit poate fi una dintre cele mai simple forme de impozitare (dac\u0103 activitatea ta se \u00eencadreaz\u0103 \u0219i dac\u0103 veniturile tale r\u0103m\u00e2n sub anumite plafoane).<\/p>\n\n\n\n<p>Afl\u0103 mai jos ce este norma de venit, cine o poate folosi, ce taxe pl\u0103te\u0219ti, ce plafoane trebuie s\u0103 urm\u0103re\u0219ti \u0219i cum se calculeaz\u0103 norma dac\u0103 ai mai multe coduri CAEN.<\/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-este-norma-de-venit\" data-level=\"2\">Ce este norma de venit?<\/a><\/li><li><a href=\"#h-cine-poate-utiliza-impozitarea-la-norma-de-venit\" data-level=\"2\">Cine poate utiliza impozitarea la norm\u0103 de venit?<\/a><\/li><li><a href=\"#h-sistem-real-vs-norma-de-venit-cand-e-obligatoriu-\u0219i-cand-ai-de-ales\" data-level=\"2\">Sistem real vs. norm\u0103 de venit: c\u00e2nd e obligatoriu \u0219i c\u00e2nd ai de ales?<\/a><\/li><li><a href=\"#h-ce-obliga\u021bii-fiscale-are-un-pfa-la-norma-de-venit\" data-level=\"2\">Ce obliga\u021bii fiscale are un PFA la norm\u0103 de venit?<\/a><\/li><li><a href=\"#h-ce-taxe-plate\u0219te-un-pfa-la-norma-de-venit\" data-level=\"2\">Ce taxe pl\u0103te\u0219te un PFA la norm\u0103 de venit?<\/a><\/li><li><a href=\"#h-reducerea-ajustarea-normei-de-venit-cand-\u0219i-cum-se-aplica\" data-level=\"2\">Reducerea\/ajustarea normei de venit: c\u00e2nd \u0219i cum se aplic\u0103?<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-este-norma-de-venit\">Ce este norma de venit?<\/h2>\n\n\n\n<p>Norma de venit este o sum\u0103 stabilit\u0103 anual de ANAF (\u00een func\u021bie de codul CAEN \u0219i de jude\u021b\/localitate) care reprezint\u0103 venitul net anual luat \u00een calcul la impozitare, indiferent de c\u00e2t ai \u00eencasat efectiv \u00eentr-un an.<\/p>\n\n\n\n<p>Cu alte cuvinte, la norm\u0103 de venit, statul \u00ee\u021bi spune \u201epresupunem c\u0103 ai c\u00e2\u0219tigat X\u201d, iar tu pl\u0103te\u0219ti taxe raportate la acel X. Drept exemplu, uite <a href=\"https:\/\/static.anaf.ro\/static\/10\/Craiova\/Dolj\/norme_indep_dj_171225.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">lista normelor anuale de venit pentru 2026 la nivelul jude\u021bului Dolj<\/a>.<\/p>\n\n\n\n<p>Important: chiar dac\u0103 e\u0219ti la norm\u0103 de venit, plafonul de TVA se urm\u0103re\u0219te dup\u0103 \u00eencas\u0103ri\/cifr\u0103 de afaceri, nu dup\u0103 norm\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dac\u0103 veniturile anuale dep\u0103\u0219esc suma de 395.000 lei, atunci ai obliga\u021bia de a deveni <a href=\"https:\/\/startco.ro\/blog\/ce-faci-cand-devii-platitor-de-tva\/\" target=\"_blank\" rel=\"noreferrer noopener\">pl\u0103titor de TVA<\/a>.<\/li>\n\n\n\n<li>dac\u0103 ob\u021bii venituri care dep\u0103\u0219esc plafonul de 25.000 euro, trebuie s\u0103 aplici impozitarea \u00een sistem real.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cine-poate-utiliza-impozitarea-la-norma-de-venit\">Cine poate utiliza impozitarea la norm\u0103 de venit?<\/h2>\n\n\n\n<p>Po\u021bi fi la norm\u0103 de venit dac\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>activitatea ta (<a href=\"https:\/\/startco.ro\/coduri-caen-rev3\" target=\"_blank\" rel=\"noreferrer noopener\">codul CAEN<\/a>) este \u00een nomenclatorul activit\u0103\u021bilor impuse pe norm\u0103 de venit (publicat de autorit\u0103\u021bi), iar<\/li>\n\n\n\n<li>norma este publicat\u0103 pentru jude\u021bul\/localitatea ta (se public\u0103, de regul\u0103, \u00een trimestrul IV pentru anul urm\u0103tor), \u00eempreun\u0103 cu coeficien\u021bii de corec\u021bie.<\/li>\n<\/ul>\n\n\n\n<p>\u00cen general, <a href=\"https:\/\/startco.ro\/blog\/lista-profesiilor-liberale\/\" target=\"_blank\" rel=\"noreferrer noopener\">profesiile liberale<\/a> (\u00een sens fiscal) nu intr\u0103 la norm\u0103 de venit, fiind tratate distinct.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-sistem-real-vs-norma-de-venit-cand-e-obligatoriu-\u0219i-cand-ai-de-ales\">Sistem real vs. norm\u0103 de venit: c\u00e2nd e obligatoriu \u0219i c\u00e2nd ai de ales?<\/h2>\n\n\n\n<p><strong>C\u00e2nd NU po\u021bi fi la norm\u0103 de venit<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 activitatea ta NU e \u00een nomenclator \u2192 e\u0219ti \u00een <strong>sistem real<\/strong> (impozitare pe venitul net = venituri minus cheltuieli deductibile).<\/li>\n\n\n\n<li>Dac\u0103 ai <strong>mai multe activit\u0103\u021bi<\/strong> \u0219i <strong>una singur\u0103<\/strong> nu e eligibil\u0103 pentru norm\u0103, atunci venitul net anual se determin\u0103 <strong>\u00een sistem real pentru toate<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong>C\u00e2nd devine obligatoriu s\u0103 treci la sistem real <\/strong><\/p>\n\n\n\n<p>Dac\u0103 \u00een anul fiscal anterior ai avut <strong>venit brut anual<\/strong> mai mare dec\u00e2t echivalentul \u00een lei a <strong>25.000 euro<\/strong>, atunci din anul urm\u0103tor ai obliga\u021bia s\u0103 determini venitul net \u00een <strong>sistem real<\/strong>.<\/p>\n\n\n\n<p><strong>C\u00e2nd merit\u0103 s\u0103 r\u0103m\u00e2i la norm\u0103 <\/strong><\/p>\n\n\n\n<p>Norma de venit poate fi avantajoas\u0103 dac\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ai cheltuieli deductibile mici (\u00een sistem real nu ai ce s\u0103 scazi prea mult)<\/li>\n\n\n\n<li>ai venituri relativ stabile \u0219i sub plafonul de 25.000 euro<\/li>\n\n\n\n<li>vrei un mod de calcul mai simplu \u0219i predictibil<\/li>\n<\/ul>\n\n\n\n<p id=\"h-ce-aleg-sistem-real-sau-norma-de-venit\"><strong>Ce alegi, sistem real sau norm\u0103 de venit?<\/strong><\/p>\n\n\n\n<p>Pentru a r\u0103spunde la aceast\u0103 \u00eentrebare este necesar \u00een primul r\u00e2nd s\u0103 verifici dac\u0103 activitatea ta se reg\u0103se\u0219te \u00een nomenclator, iar apoi s\u0103 faci c\u00e2teva calcule estimative pe baza veniturilor tale lunare. Astfel, dac\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>vei ob\u021bine venituri sub pragul de 25.000 de euro anual, impozitarea cu norm\u0103 de venit ar putea fi mai avantajoas\u0103 pentru tine;<\/li>\n\n\n\n<li>dac\u0103 ob\u021bii venituri sub pragul de 25.000 de euro \u0219i nu exist\u0103 op\u021biunea de a trece la norm\u0103 de venit, sau nu generezi venituri o perioad\u0103, ar trebui s\u0103 te g\u00e2nde\u0219ti <a href=\"https:\/\/startco.ro\/infiintare-srl\" target=\"_blank\" rel=\"noreferrer noopener\">s\u0103 \u00ee\u021bi \u00eenfiin\u021bezi un SRL<\/a>.<\/li>\n<\/ul>\n\n\n\n<p><strong>Cum \u00ee\u021bi g\u0103se\u0219ti norma de venit<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Verifici dac\u0103 activitatea e eligibil\u0103<\/strong>: cau\u021bi codul CAEN \u00een lista\/nomenclatorul pentru norme.<\/li>\n\n\n\n<li><strong>Cau\u021bi normele pe jude\u021b<\/strong>: ANAF (prin direc\u021biile regionale) public\u0103 anual normele \u0219i coeficien\u021bii de corec\u021bie.<\/li>\n\n\n\n<li><strong>Identifici norma de baz\u0103<\/strong> pentru codul t\u0103u + localitate.<\/li>\n\n\n\n<li><strong>Aplici coeficien\u021bi de corec\u021bie<\/strong> (dac\u0103 e cazul): reducere\/majorare \u00een func\u021bie de criteriile din documentul jude\u021bului (ex.: perioad\u0103 de activitate mai mic\u0103 dec\u00e2t anul, anumite situa\u021bii personale, salaria\u021bi etc.). Ajustarea se face prin aplicarea coeficien\u021bilor publica\u021bi.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-obliga\u021bii-fiscale-are-un-pfa-la-norma-de-venit\">Ce obliga\u021bii fiscale are un PFA la norm\u0103 de venit?<\/h2>\n\n\n\n<p><strong>1) Obliga\u021bii declarative (Declara\u021bia Unic\u0103 \u2013 D212)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Impozitul, CAS \u0219i CASS se definitiveaz\u0103 prin <strong><a href=\"https:\/\/startco.ro\/blog\/ghid-depunere-declaratie-unica\/\" target=\"_blank\" rel=\"noreferrer noopener\">Declara\u021bia Unic\u0103 (D212)<\/a><\/strong>, cu termen general <strong>p\u00e2n\u0103 la 25 mai<\/strong> a anului urm\u0103tor celui \u00een care ai realizat veniturile.<\/li>\n\n\n\n<li>\u00cen 2026, ANAF folose\u0219te un <strong>model nou<\/strong> de D212 \u0219i completarea se face \u00eentr-o <strong>aplica\u021bie web<\/strong>, cu suport la calcul \u0219i corel\u0103ri (+ declara\u021bie precompletat\u0103 cu datele disponibile).<\/li>\n<\/ul>\n\n\n\n<p>Dac\u0103 vrei s\u0103 prime\u0219ti Declara\u021bia unic\u0103 gata completat\u0103 \u00een mai pu\u021bin de 15 minute \u0219i cu taxele calculate automat (pentru toate veniturile tale), <a href=\"https:\/\/startco.ro\/declaratia-unica\">folose\u0219te acest instrument<\/a>. E simplu, rapid \u0219i nu te cost\u0103 nimic.<\/p>\n\n\n\n<p><strong>2) Obliga\u021bii de eviden\u021b\u0103 (partea de birocra\u021bie)<\/strong><\/p>\n\n\n\n<p>La norm\u0103 de venit, nu \u021bii eviden\u021ba cheltuielilor ca \u00een sistem real. \u00cen practic\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>completezi <strong>doar partea de venituri<\/strong> \u00een <a href=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/Registrul-de-Evidenta-Fiscala.xlsx\" target=\"_blank\" rel=\"noreferrer noopener\">Registrul de eviden\u021b\u0103 fiscal\u0103<\/a> \u0219i nu ai obliga\u021bii de eviden\u021b\u0103 contabil\u0103 ca la sistem real.<\/li>\n<\/ul>\n\n\n\n<p>Separat, pot exista obliga\u021bii specifice activit\u0103\u021bii tale: facturare, <a href=\"https:\/\/startco.ro\/blog\/cand-ai-nevoie-de-casa-de-marcat\/\" target=\"_blank\" rel=\"noreferrer noopener\">cas\u0103 de marcat<\/a>, <a href=\"https:\/\/startco.ro\/blog\/regulile-e-factura\/\" target=\"_blank\" rel=\"noreferrer noopener\">e-Factura<\/a> etc., \u00een func\u021bie de ce vinzi \u0219i c\u0103tre cine.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-taxe-plate\u0219te-un-pfa-la-norma-de-venit\">Ce taxe pl\u0103te\u0219te un PFA la norm\u0103 de venit?<\/h2>\n\n\n\n<p><strong>1) Impozit pe venit: 10%<\/strong><\/p>\n\n\n\n<p>Impozitul se calculeaz\u0103 ca <strong>10% x norma anual\u0103 (ajustat\u0103, dac\u0103 e cazul)<\/strong>.<\/p>\n\n\n\n<p><strong>2) CAS (pensie): 25%<\/strong><\/p>\n\n\n\n<p>Pl\u0103te\u0219ti CAS dac\u0103 veniturile (cumulat, dup\u0103 regulile aplicabile) sunt <strong>cel pu\u021bin egale cu 12 salarii minime brute<\/strong>. Sub acest prag, po\u021bi opta (doar dac\u0103 vrei) s\u0103 pl\u0103te\u0219ti. Baza minim\u0103 anual\u0103 de calcul (la care se aplic\u0103 25%) este:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>12 salarii minime<\/strong>, dac\u0103 veniturile sunt \u00eentre 12 \u0219i 24 salarii minime<\/li>\n\n\n\n<li><strong>24 salarii minime<\/strong>, dac\u0103 veniturile sunt cel pu\u021bin 24 salarii minime<\/li>\n<\/ul>\n\n\n\n<p><strong>3) CASS (s\u0103n\u0103tate): 10%<\/strong><\/p>\n\n\n\n<p>Pentru activit\u0103\u021bi independente (inclusiv norm\u0103):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>baza de calcul este <strong>norma anual\u0103 (ajustat\u0103)<\/strong> dac\u0103 aceasta este \u00eentre <strong>6 \u0219i 72 salarii minime<\/strong>;<\/li>\n\n\n\n<li>dac\u0103 este <strong>sub 6 salarii minime<\/strong>, baza devine <strong>6 salarii minime<\/strong> (cu excep\u021bii: de ex., dac\u0103 ai fost salariat la un anumit nivel etc.);<\/li>\n\n\n\n<li>dac\u0103 este <strong>peste 72 salarii minime<\/strong>, baza este <strong>72 salarii minime<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><strong>Exemplu simplu de calcul (ca s\u0103 \u0219tii la ce s\u0103 te a\u0219tep\u021bi)<\/strong><\/p>\n\n\n\n<p>S\u0103 zicem c\u0103 ai o norm\u0103 anual\u0103 (dup\u0103 ajust\u0103ri) de <strong>60.000 lei<\/strong>.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Impozit<\/strong> = 10% x 60.000 = <strong>6.000 lei<\/strong><\/li>\n\n\n\n<li><strong>CAS (pensie)<\/strong>: compari norma cu pragul de 12 salarii minime. Dac\u0103 e\u0219ti peste prag, CAS va fi 25% din baza minim\u0103 (12 sau 24 salarii), nu neap\u0103rat din cei 60.000 lei.<\/li>\n\n\n\n<li><strong>CASS (s\u0103n\u0103tate)<\/strong>: dac\u0103 60.000 lei este \u00eentre 6 \u0219i 72 salarii minime, atunci CASS = 10% x 60.000 = <strong>6.000 lei<\/strong> (respect\u00e2nd regulile de minim \u0219i plafon).<\/li>\n<\/ol>\n\n\n\n<p><strong>Plafoane importante pe care merit\u0103 s\u0103 le ai \u00een vedere:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Plafon TVA (scutire): <\/strong>dac\u0103 dep\u0103\u0219e\u0219ti 395.000 lei cifr\u0103 de afaceri, intri \u00een zona \u00een care trebuie s\u0103 te ui\u021bi serios la <a href=\"https:\/\/startco.ro\/blog\/ce-inseamna-tva-ghid-pentru-antreprenori\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00eenregistrarea \u00een scopuri de TVA<\/a> (\u00een func\u021bie de momentul dep\u0103\u0219irii \u0219i regulile procedurale).<\/li>\n\n\n\n<li><strong>Plafon norm\u0103 \u2192 sistem real<\/strong>: dep\u0103\u0219e\u0219ti 25.000 euro venit brut \u00eentr-un an \u2192 din anul urm\u0103tor treci obligatoriu la sistem real. <\/li>\n\n\n\n<li><strong>Plafon maxim CASS<\/strong>: \u00eencep\u00e2nd cu veniturile ob\u021binute \u00een 2026, plafonul maxim la CASS pentru activit\u0103\u021bi independente este 72 salarii minime.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-reducerea-ajustarea-normei-de-venit-cand-\u0219i-cum-se-aplica\">Reducerea\/ajustarea normei de venit: c\u00e2nd \u0219i cum se aplic\u0103?<\/h2>\n\n\n\n<p>Norma se poate ajusta \u00een situa\u021bii precum:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>activitate desf\u0103\u0219urat\u0103 doar o parte din an (\u00eenfiin\u021bare, <a href=\"https:\/\/startco.ro\/blog\/suspendare-activitate-pfa\/\" target=\"_blank\" rel=\"noreferrer noopener\">suspendare<\/a>, \u00eencetare etc.) \u2013 norma se reduce propor\u021bional cu perioada f\u0103r\u0103 activitate;<\/li>\n\n\n\n<li>alte criterii (ex. stabilite \u00een documentele jude\u021bului) \u2013 aplici coeficien\u021bii publica\u021bi.<\/li>\n<\/ul>\n\n\n\n<p>Regula practic\u0103: Norma ajustat\u0103 = Norma de baz\u0103 x coeficient\/coeficien\u021bi (conform listei jude\u021bene) \u0219i se reflect\u0103 \u00een Declara\u021bia Unic\u0103.<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1770905909261\"><strong class=\"schema-faq-question\">Cum se calculeaz\u0103 norma de venit c\u00e2nd ai mai multe coduri CAEN?<\/strong> <p class=\"schema-faq-answer\">Dac\u0103 desf\u0103\u0219ori dou\u0103 sau mai multe activit\u0103\u021bi eligibile la norm\u0103, venitul net se stabile\u0219te prin \u00eensumarea normelor de venit pentru fiecare activitate. Dac\u0103 una dintre activit\u0103\u021bi nu e eligibil\u0103 pentru norm\u0103, atunci determini venitul net anual \u00een sistem real.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1770905936367\"><strong class=\"schema-faq-question\">Dac\u0103 nu am \u00eencas\u0103ri deloc, mai pl\u0103tesc ceva la norm\u0103 de venit?<\/strong> <p class=\"schema-faq-answer\">Dac\u0103 ai fost activ tot anul \u0219i nu ai suspendat, impozitul se raporteaz\u0103 la norm\u0103, nu la \u00eencas\u0103ri. Totu\u0219i, dac\u0103 ai perioade f\u0103r\u0103 activitate (suspendare\/\u00eencetare\/\u00eenfiin\u021bare \u00een cursul anului), norma se poate reduce propor\u021bional.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1770905966866\"><strong class=\"schema-faq-question\">Pot s\u0103 deduc cheltuieli dac\u0103 sunt la norm\u0103 de venit?<\/strong> <p class=\"schema-faq-answer\">\u00cen mod obi\u0219nuit, la norm\u0103 nu scazi cheltuieli ca \u00een sistem real. Tocmai asta e ideea: impozitarea se face pe o baz\u0103 fix\u0103 (norma), nu pe profit calculat din venituri minus cheltuieli.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1770906003803\"><strong class=\"schema-faq-question\">Pot s\u0103 trec voluntar de la norm\u0103 la sistem real chiar dac\u0103 nu dep\u0103\u0219esc 25.000 euro?<\/strong> <p class=\"schema-faq-answer\">Da, po\u021bi opta pentru determinarea venitului net \u00een sistem real. Aten\u021bie: op\u021biunea este, de regul\u0103, obligatorie pentru o perioad\u0103 de 2 ani fiscali consecutivi \u0219i se re\u00eennoie\u0219te dac\u0103 nu revii explicit.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1770906029702\"><strong class=\"schema-faq-question\">Sunt \u0219i salariat. Mai pl\u0103tesc CASS la PFA?<\/strong> <p class=\"schema-faq-answer\">Depinde de nivelul veniturilor \u0219i de regulile de minim\/exceptare. Pentru activit\u0103\u021bi independente exist\u0103 situa\u021bii \u00een care diferen\u021ba p\u00e2n\u0103 la 6 salarii minime nu se datoreaz\u0103 dac\u0103 ai avut venituri salariale la un anumit nivel (\u0219i alte excep\u021bii).<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Afl\u0103 ce este un PFA la norm\u0103 de venit, cine poate utiliza aceast\u0103 impozitare, ce obliga\u021bii fiscale exist\u0103 \u0219i care sunt taxele \u0219i plafoanele.<\/p>\n","protected":false},"author":3,"featured_media":17461,"comment_status":"open","ping_status":"open","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":[5,147,414,211],"class_list":["post-17459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-viata-de-freelancer","tag-pfa-norma-de-venit","tag-pfa-sau-srl","tag-pfa-sistem-real","tag-taxe-pfa"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.5 (Yoast SEO v26.8) - 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Dac\u0103 una dintre activit\u0103\u021bi nu e eligibil\u0103 pentru norm\u0103, atunci determini venitul net anual \u00een sistem real.","inLanguage":"ro-RO"},"inLanguage":"ro-RO"},{"@type":"Question","@id":"https:\/\/startco.ro\/blog\/pfa-la-norma-de-venit\/#faq-question-1770905936367","position":2,"url":"https:\/\/startco.ro\/blog\/pfa-la-norma-de-venit\/#faq-question-1770905936367","name":"Dac\u0103 nu am \u00eencas\u0103ri deloc, mai pl\u0103tesc ceva la norm\u0103 de venit?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Dac\u0103 ai fost activ tot anul \u0219i nu ai suspendat, impozitul se raporteaz\u0103 la norm\u0103, nu la \u00eencas\u0103ri. Totu\u0219i, dac\u0103 ai perioade f\u0103r\u0103 activitate (suspendare\/\u00eencetare\/\u00eenfiin\u021bare \u00een cursul anului), norma se poate reduce propor\u021bional.","inLanguage":"ro-RO"},"inLanguage":"ro-RO"},{"@type":"Question","@id":"https:\/\/startco.ro\/blog\/pfa-la-norma-de-venit\/#faq-question-1770905966866","position":3,"url":"https:\/\/startco.ro\/blog\/pfa-la-norma-de-venit\/#faq-question-1770905966866","name":"Pot s\u0103 deduc cheltuieli dac\u0103 sunt la norm\u0103 de venit?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"\u00cen mod obi\u0219nuit, la norm\u0103 nu scazi cheltuieli ca \u00een sistem real. Tocmai asta e ideea: impozitarea se face pe o baz\u0103 fix\u0103 (norma), nu pe profit calculat din venituri minus cheltuieli.","inLanguage":"ro-RO"},"inLanguage":"ro-RO"},{"@type":"Question","@id":"https:\/\/startco.ro\/blog\/pfa-la-norma-de-venit\/#faq-question-1770906003803","position":4,"url":"https:\/\/startco.ro\/blog\/pfa-la-norma-de-venit\/#faq-question-1770906003803","name":"Pot s\u0103 trec voluntar de la norm\u0103 la sistem real chiar dac\u0103 nu dep\u0103\u0219esc 25.000 euro?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Da, po\u021bi opta pentru determinarea venitului net \u00een sistem real. Aten\u021bie: op\u021biunea este, de regul\u0103, obligatorie pentru o perioad\u0103 de 2 ani fiscali consecutivi \u0219i se re\u00eennoie\u0219te dac\u0103 nu revii explicit.","inLanguage":"ro-RO"},"inLanguage":"ro-RO"},{"@type":"Question","@id":"https:\/\/startco.ro\/blog\/pfa-la-norma-de-venit\/#faq-question-1770906029702","position":5,"url":"https:\/\/startco.ro\/blog\/pfa-la-norma-de-venit\/#faq-question-1770906029702","name":"Sunt \u0219i salariat. Mai pl\u0103tesc CASS la PFA?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Depinde de nivelul veniturilor \u0219i de regulile de minim\/exceptare. 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