{"id":19043,"date":"2023-04-05T08:15:34","date_gmt":"2023-04-05T06:15:34","guid":{"rendered":"https:\/\/startco.ro\/blog\/?p=19043"},"modified":"2026-04-14T17:33:21","modified_gmt":"2026-04-14T14:33:21","slug":"declaratia-unica-pentru-venituri-din-dividende","status":"publish","type":"post","link":"https:\/\/startco.ro\/blog\/declaratia-unica-pentru-venituri-din-dividende\/","title":{"rendered":"Declara\u021bia unic\u0103 pentru dividende (D212): taxe, termene \u0219i cum depui"},"content":{"rendered":"\n<div id=\"scdu-banner-2026\">\n  <style>\n    #scdu-banner-2026,\n    #scdu-banner-2026 * {\n      box-sizing: border-box;\n    }\n\n    #scdu-banner-2026 {\n      margin: 24px 0;\n      font-family: Inter, -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, Arial, sans-serif;\n    }\n\n    #scdu-banner-2026 .scdu26-card {\n      position: relative;\n      overflow: hidden;\n      isolation: isolate;\n      border-radius: 28px;\n      padding: 20px 22px 58px;\n      color: 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aria-controls=\"scdu26-expand\">\n    <div class=\"scdu26-glow scdu26-glow--cyan\"><\/div>\n    <div class=\"scdu26-glow scdu26-glow--amber\"><\/div>\n\n    <div class=\"scdu26-copy\">\n      <h2>Ob\u021bine Declara\u021bia unic\u0103 gratuit<\/h2>\n\n      <p>\n        Vrei Declara\u021bia gata completat\u0103 \u00een mai pu\u021bin de 15 minute, cu taxele calculate automat \u0219i\n        corect pentru toate veniturile tale? Folose\u0219te tool-ul StartCo \u0219i scap\u0103 de griji.\n        Economise\u0219ti timp, bani \u0219i nici n-ai nevoie de cont!\n      <\/p>\n\n      <div class=\"scdu26-row\">\n        <a class=\"scdu26-cta\" href=\"https:\/\/cloud.startco.ro\/d212?utm_source=banner_DU_blog_posts&#038;utm_medium=CTA_banner_DU&#038;utm_campaign=increase_awareness_DU\" target=\"_blank\" rel=\"noopener noreferrer\">\n          Genereaz\u0103 Declara\u021bia gratuit\n        <\/a>\n\n        <div class=\"scdu26-deadline\">\n          Termen limit\u0103: 25 mai!\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <div id=\"scdu26-expand\" class=\"scdu26-expand\">\n      <div class=\"scdu26-benefits\">\n        <div class=\"scdu26-benefit\">Calcule automate pentru toate tipurile de venituri<\/div>\n        <div class=\"scdu26-benefit\">Regener\u0103ri nelimitate ale declara\u021biei<\/div>\n        <div class=\"scdu26-benefit\">Validarea datelor conform legisla\u021biei \u00een vigoare<\/div>\n        <div class=\"scdu26-benefit\">Format valid pentru depunere la ANAF<\/div>\n        <div class=\"scdu26-benefit\">Instruc\u021biuni de depunere incluse<\/div>\n        <div class=\"scdu26-benefit\">Suport prin email pentru \u00eentreb\u0103ri<\/div>\n      <\/div>\n\n      <p class=\"scdu26-bonus\">\n        Bonus:\n        <a class=\"scdu26-bonus-link\" href=\"https:\/\/startco.ro\/blog\/ghid-depunere-declaratie-unica\/\" target=\"_blank\" rel=\"noopener noreferrer\">\n          ghid complet + video\n        <\/a>\n        pentru depunerea Declara\u021biei.\n      <\/p>\n    <\/div>\n\n    <button class=\"scdu26-toggle\" type=\"button\" aria-label=\"Vezi beneficiile\" aria-expanded=\"false\">\n      <span class=\"scdu26-toggle-text\">Vezi beneficiile<\/span>\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" aria-hidden=\"true\">\n        <path d=\"M6 9l6 6 6-6\" stroke=\"currentColor\" stroke-width=\"2.25\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path>\n      <\/svg>\n    <\/button>\n  <\/div>\n\n  <script>\n    (function () {\n      var root = document.getElementById('scdu-banner-2026');\n      if (!root) return;\n\n      var card = root.querySelector('.scdu26-card');\n      var toggle = root.querySelector('.scdu26-toggle');\n      var toggleText = root.querySelector('.scdu26-toggle-text');\n\n      function isInteractive(target) {\n        return !!target.closest('.scdu26-cta, .scdu26-bonus-link, .scdu26-toggle');\n      }\n\n      function setOpen(open) {\n        root.classList.toggle('is-open', open);\n        card.setAttribute('aria-expanded', open ? 'true' : 'false');\n        toggle.setAttribute('aria-expanded', open ? 'true' : 'false');\n        toggle.setAttribute('aria-label', open ? 'Ascunde beneficiile' : 'Vezi beneficiile');\n        toggleText.textContent = open ? 'Ascunde beneficiile' : 'Vezi beneficiile';\n      }\n\n      function toggleOpen(event) {\n        if (event) {\n          event.preventDefault();\n          event.stopPropagation();\n        }\n        setOpen(!root.classList.contains('is-open'));\n      }\n\n      card.addEventListener('click', function (event) {\n        if (isInteractive(event.target)) return;\n        setOpen(!root.classList.contains('is-open'));\n      });\n\n      card.addEventListener('keydown', function (event) {\n        if (isInteractive(event.target)) return;\n        if (event.key === 'Enter' || event.key === ' ') {\n          event.preventDefault();\n          setOpen(!root.classList.contains('is-open'));\n        }\n      });\n\n      toggle.addEventListener('click', toggleOpen);\n\n      var links = root.querySelectorAll('.scdu26-cta, .scdu26-bonus-link');\n      links.forEach(function (link) {\n        link.addEventListener('click', function (event) {\n          event.stopPropagation();\n        });\n      });\n    })();\n  <\/script>\n<\/div>\n\n\n\n<p>Mul\u021bi asocia\u021bi sau investitori cred c\u0103, dac\u0103 au \u00eencasat dividende, trebuie automat s\u0103 declare totul \u00een Declara\u021bia unic\u0103 (D212). Dar, \u00een realitate, lucrurile stau un pic altfel \u0219i, \u00een mare parte, depind de dou\u0103 lucruri: de unde provin dividendele \u0219i dac\u0103 intri sau nu la CASS.<\/p>\n\n\n\n<p>Vezi mai jos cum se impoziteaz\u0103 dividendele, c\u00e2nd trebuie s\u0103 depui Declara\u021bia unic\u0103 \u0219i ce alte lucruri trebuie s\u0103 ai \u00een vedere atunci c\u00e2nd depui Declara\u021bia unic\u0103 pentru dividende.<\/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-trebuie-sa-\u0219tii-despre-dividende\" data-level=\"2\">Ce trebuie s\u0103 \u0219tii despre dividende<\/a><\/li><li><a href=\"#h-ce-este-declara\u021bia-unica-pentru-dividende\" data-level=\"2\">Ce este Declara\u021bia unic\u0103 pentru dividende?<\/a><\/li><li><a href=\"#h-cand-se-depune-declara\u021bia-unica\" data-level=\"2\">C\u00e2nd se depune Declara\u021bia unic\u0103?<\/a><\/li><li><a href=\"#h-cum-completezi-\u0219i-depui-declara\u021bia-unica-pentru-dividende\" data-level=\"2\">Cum completezi \u0219i depui Declara\u021bia Unic\u0103 pentru dividende?<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-trebuie-sa-\u0219tii-despre-dividende\">Ce trebuie s\u0103 \u0219tii despre dividende<\/h2>\n\n\n\n<p>Dividendele reprezint\u0103 veniturile pe care le ob\u021bii, \u00een calitate de asociat sau ac\u021bionar, din <a href=\"https:\/\/startco.ro\/blog\/diferenta-dintre-profit-si-cash-flow\/\" target=\"_blank\" rel=\"noreferrer noopener\">profitul firmei<\/a>. Fiecare asociat are un anumit num\u0103r de p\u0103r\u021bi sociale sau ac\u021biuni care \u00eei confer\u0103 dreptul la o parte din profitul companiei.<\/p>\n\n\n\n<p>La <a href=\"https:\/\/startco.ro\/blog\/ce-este-si-cine-conduce-un-srl\/\" target=\"_blank\" rel=\"noreferrer noopener\">SRL<\/a>, distribuirea se face prin hot\u0103r\u00e2re AGA (anual sau pe parcursul anului, \u00een baza situa\u021biilor financiare interimare) iar distribuirea dividendelor (decizia) nu e acela\u0219i lucru cu plata dividendelor (banii care intr\u0103 \u00een cont).<\/p>\n\n\n\n<p>Dac\u0103 vrei s\u0103 afli mai multe, arunc\u0103 un ochi pe <a href=\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/\" target=\"_blank\" rel=\"noreferrer noopener\">ghidul nostru detaliat despre dividende<\/a> \u0219i afl\u0103 tot ce trebuie s\u0103 \u0219tii.<\/p>\n\n\n\n<p id=\"h-cand-\u0219i-cine-repartizeaza-dividendele\"><strong>C\u00e2nd \u0219i cine repartizeaz\u0103 dividendele?<\/strong><\/p>\n\n\n\n<p>Dividendele se pot repartiza trimestrial sau anual, din profitul ob\u021binut \u00een anii preceden\u021bi. Pentru profitul din anul curent, repartizarea se face doar \u00een baza unui bilan\u021b interimar.<\/p>\n\n\n\n<p>Fiecare repartizare de dividende se face doar prin hot\u0103r\u00e2rea Adun\u0103rii Generale a Asocia\u021bilor (AGA), \u00een care se decide ce parte din profit se distribuie ca dividende. <a href=\"https:\/\/startco.ro\/blog\/ce-este-administratorul-unui-srl-si-care-sunt-drepturile-si-responsabilitatile-sale\/\" target=\"_blank\" rel=\"noreferrer noopener\">Administratorul firmei<\/a> este cel care pl\u0103te\u0219te efectiv dividendele asocia\u021bilor.<\/p>\n\n\n\n<p id=\"h-cum-se-impoziteaza-dividendele\"><strong>Cum se impoziteaz\u0103 dividendele?<\/strong><\/p>\n\n\n\n<p>Veniturile din dividende sunt supuse unui <strong>impozit de 16%<\/strong> din suma brut\u0103. \u00cen cazul dividendelor pl\u0103tite de o <strong>firm\u0103 din Rom\u00e2nia<\/strong>, impozitul este:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>calculat \u0219i re\u021binut de firm\u0103<\/strong>, odat\u0103 cu plata dividendelor;<\/li>\n\n\n\n<li><strong>virat la buget<\/strong> (de firm\u0103) p\u00e2n\u0103 pe <strong>25 inclusiv a lunii urm\u0103toare<\/strong> celei \u00een care s-a f\u0103cut plata.<\/li>\n<\/ul>\n\n\n\n<p>Dac\u0103 dividendele sunt <strong>distribuite, dar nu sunt pl\u0103tite p\u00e2n\u0103 la finalul anului<\/strong> \u00een care s-a aprobat distribuirea, impozitul se pl\u0103te\u0219te p\u00e2n\u0103 la <strong>25 ianuarie<\/strong> a anului urm\u0103tor distribuirii (obliga\u021bia firmei).<\/p>\n\n\n\n<p><strong>Aten\u021bie<\/strong>: Pe l\u00e2ng\u0103 impozitul pe dividende, po\u021bi datora \u0219i contribu\u021bia la asigur\u0103rile sociale de s\u0103n\u0103tate (CASS), \u00een func\u021bie de suma \u00eencasat\u0103. \u00cen acest caz, apare \u0219i obliga\u021bia de a depune Declara\u021bia unic\u0103.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-este-declara\u021bia-unica-pentru-dividende\">Ce este Declara\u021bia unic\u0103 pentru dividende?<\/h2>\n\n\n\n<p>Declara\u021bia unic\u0103 pentru veniturile din dividende este <a href=\"https:\/\/startco.ro\/blog\/ce-este-declaratia-unica\/\" target=\"_blank\" rel=\"noreferrer noopener\">formularul 212<\/a>, care se depune de persoanele fizice ce au realizat venituri din Rom\u00e2nia \u0219i\/sau din str\u0103in\u0103tate \u0219i care datoreaz\u0103 impozit pe venit \u0219i contribu\u021bii sociale obligatorii.<\/p>\n\n\n\n<p>Asta \u00eenseamn\u0103 c\u0103 D212 nu este formularul standard pentru orice dividend \u00eencasat, ci formularul prin care \u00ee\u021bi reglezi obliga\u021biile care nu au fost deja stinse integral la surs\u0103 sau prin care declari venituri din str\u0103in\u0103tate \u0219i eventualul CASS datorat.<\/p>\n\n\n\n<p id=\"h-cine-depune-declara\u021bia-unica\"><strong>Cine depune Declara\u021bia Unic\u0103?<\/strong><\/p>\n\n\n\n<p>Declara\u021bia unic\u0103 trebuie depus\u0103 de persoana fizic\u0103 care \u00eencaseaz\u0103 dividendele, nu de firma care le-a pl\u0103tit. Declara\u021bia se completeaz\u0103 \u0219i se depune pe CNP, iar taxele sunt pl\u0103tite de persoana fizic\u0103.<\/p>\n\n\n\n<p><strong>Aten\u021bie<\/strong>: Chiar dac\u0103 ai un contract de munc\u0103, \u00een cazul \u00een care \u00eencasezi dividende a c\u0103ror valoare dep\u0103\u0219e\u0219te plafoanele prev\u0103zute de lege, ai obliga\u021bia s\u0103 depui Declara\u021bia unic\u0103 \u0219i s\u0103 pl\u0103te\u0219ti CASS \u0219i pentru aceste venituri!<\/p>\n\n\n\n<p id=\"h-cand-trebuie-sa-depui-declara\u021bia-unica-pentru-dividende\"><strong>C\u00e2nd trebuie s\u0103 depui Declara\u021bia unic\u0103 pentru dividende?<\/strong><\/p>\n\n\n\n<p>A\u0219a cum \u00ee\u021bi spuneam mai sus, depui Declara\u021bia unic\u0103 (D212) \u00een dou\u0103 situa\u021bii:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Ai dividende din Rom\u00e2nia \u0219i dep\u0103\u0219e\u0219ti plafonul pentru CASS: Impozitul pe dividende e, de regul\u0103, re\u021binut la surs\u0103 (de firm\u0103), deci <strong>tu ajungi s\u0103 depui D212 mai ales pentru CASS<\/strong>, dac\u0103 e cazul.<\/li>\n\n\n\n<li>Ai dividende din str\u0103in\u0103tate (SUA, UE etc.): \n<ul class=\"wp-block-list\">\n<li><strong>tu declari venitul<\/strong> \u00een D212;<\/li>\n\n\n\n<li><strong>tu calculezi impozitul datorat \u00een Rom\u00e2nia<\/strong> (cu posibilitatea de credit fiscal pentru impozitul pl\u0103tit \u00een str\u0103in\u0103tate, dac\u0103 se aplic\u0103).<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p id=\"h-cass-la-dividende-cand-se-plate\u0219te-\u0219i-cat\"><strong>CASS la dividende: c\u00e2nd se pl\u0103te\u0219te \u0219i c\u00e2t?<\/strong><\/p>\n\n\n\n<p>Dac\u0103 veniturile tale din dividende dep\u0103\u0219esc anumite plafoane, vei datora contribu\u021bia la asigur\u0103rile sociale de s\u0103n\u0103tate (CASS) de 10%, calculat\u0103 \u00een func\u021bie de plafonul atins. Baza nu este c\u00e2t ai c\u00e2\u0219tigat, ci plafonul \u00een care te \u00eencadrezi (6\/12\/24 salarii minime).<\/p>\n\n\n\n<p>\u00cen prezent, contribu\u021bia CASS se calculeaz\u0103 dup\u0103 cum urmeaz\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 ai \u00eencasat dividende \u00eentre <strong>6 \u0219i 12 salarii minime<\/strong> brute pe \u021bar\u0103: pl\u0103te\u0219ti 10% din plafonul de 6 salarii minime<\/li>\n\n\n\n<li>Dac\u0103 ai \u00eencasat dividende \u00eentre <strong>12 \u0219i 24 salarii minime<\/strong> brute pe \u021bar\u0103: pl\u0103te\u0219ti 10% din plafonul de 12 salarii minime<\/li>\n\n\n\n<li>Dac\u0103 ai \u00eencasat dividende ce dep\u0103\u0219esc <strong>24 salarii minime<\/strong> brute pe \u021bar\u0103: pl\u0103te\u0219ti 10% din plafonul de 24 salarii minime<\/li>\n<\/ul>\n\n\n\n<p><strong>Termenul de plat\u0103<\/strong>: Contribu\u021bia CASS se pl\u0103te\u0219te p\u00e2n\u0103 la data de 25 mai a anului urm\u0103tor celui \u00een care au fost realizate veniturile.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cand-se-depune-declara\u021bia-unica\">C\u00e2nd se depune Declara\u021bia unic\u0103?<\/h2>\n\n\n\n<p><strong>Termenul pentru depunerea Declara\u021biei unice pentru venituri din dividende este 25 mai<\/strong>. Asta \u00eenseamn\u0103 c\u0103 pentru veniturile realizate din dividende \u00een 2025 va trebui s\u0103 depui DU p\u00e2n\u0103 la data de 25 mai 2026, inclusiv. Iar etapa veche de declarare estimativ\u0103 in timpul anului pentru nu mai exist\u0103.<\/p>\n\n\n\n<p>Mai trebuie s\u0103 \u0219tii c\u0103 statul a introdus (<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/307580\" target=\"_blank\" rel=\"noreferrer noopener\">prin OUG nr. 8\/2026<\/a>) o&nbsp;<strong>bonifica\u021bie de 3%<\/strong>&nbsp;din impozitul pe venit datorat pentru veniturile realizate \u00een anul precedent. A\u0219adar, pl\u0103te\u0219ti cu 3% mai pu\u021bin, dar numai dac\u0103 \u00eendepline\u0219ti cumulativ 2 condi\u021bii importante:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>trebuie s\u0103&nbsp;<strong>depui Declara\u021bia unic\u0103 p\u00e2n\u0103 la 15 aprilie<\/strong>&nbsp;\u0219i<\/li>\n\n\n\n<li>s\u0103&nbsp;<strong>pl\u0103te\u0219ti integral toate taxele datorate<\/strong>&nbsp;(impozitul pe venit, CAS \u0219i CASS) tot p\u00e2n\u0103 la aceea\u0219i dat\u0103.<\/li>\n<\/ul>\n\n\n\n<p>Iar dac\u0103 ai depus deja Declara\u021bia f\u0103r\u0103 bonifica\u021bie, trebuie s\u0103 \u0219tii c\u0103 po\u021bi \u00een continuare s\u0103 beneficiezi de reducerea de 3%&nbsp;<strong>dac\u0103 depui o rectificativ\u0103<\/strong>&nbsp;tot p\u00e2n\u0103 la data de 15 aprilie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cum-completezi-\u0219i-depui-declara\u021bia-unica-pentru-dividende\">Cum completezi \u0219i depui Declara\u021bia Unic\u0103 pentru dividende?<\/h2>\n\n\n\n<p>Cel mai simplu mod de a genera Declara\u021bia unic\u0103 pentru dividende e&nbsp;<strong><a href=\"https:\/\/startco.ro\/declaratia-unica-dividende\" target=\"_blank\" rel=\"noreferrer noopener\">cu ajutorul tool-ului dedicat StartCo<\/a><\/strong>. E simplu, rapid \u0219i 100% gratuit. \u00cen mai pu\u021bin de 15 minute, ai Declara\u021bia gata completat\u0103, cu toate taxele calculate automat pentru toate veniturile tale. Nu ai nevoie de cont, nu trebuie s\u0103 pl\u0103te\u0219ti nimic \u0219i te asiguri c\u0103 toate datele sunt completate corect.<\/p>\n\n\n\n<div style=\"position: relative; padding-bottom: 56.25%; height: 0; overflow: hidden; max-width: 100%; border-radius:12px;\">\n  <iframe \n    src=\"https:\/\/www.youtube-nocookie.com\/embed\/WKPyInBRgCs?si=-lvwSWkVU4A6CjMB\"\n    title=\"YouTube video player\"\n    frameborder=\"0\"\n    allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\"\n    referrerpolicy=\"strict-origin-when-cross-origin\"\n    allowfullscreen\n    style=\"position: absolute; top:0; left:0; width:100%; height:100%; border-radius:12px;\">\n  <\/iframe>\n<\/div>\n\n\n\n<p><br>\u0218i ca s\u0103-\u021bi fie c\u00e2t mai simplu, \u021bi-am preg\u0103tit \u0219i un\u00a0<a href=\"https:\/\/startco.ro\/blog\/ghid-depunere-declaratie-unica\/\" target=\"_blank\" rel=\"noreferrer noopener\">ghid pentru depunerea Declara\u021biei unice<\/a>\u00a0care include to\u021bi pa\u0219ii pe care trebuie s\u0103-i urmezi ca s\u0103 te asiguri c\u0103 o depui corect \u0219i f\u0103r\u0103 b\u0103t\u0103i de cap.<\/p>\n\n\n\n<p>De cealalt\u0103 parte, procesul standard (<a href=\"https:\/\/startco.ro\/blog\/cum-platesti-taxele-datorate-ca-persoana-fizica-prin-intermediul-spv\/\" target=\"_blank\" rel=\"noreferrer noopener\">pe cont propriu<\/a>) necesit\u0103 aten\u021bie din partea ta, calcule \u0219i o serie de pa\u0219i:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Intr\u0103 pe&nbsp;<a href=\"https:\/\/www.anaf.ro\/declaratii\/duf\" target=\"_blank\" rel=\"noreferrer noopener\">formularul D212<\/a><\/strong>&nbsp;de pe pagina oficial\u0103 ANAF.<\/li>\n\n\n\n<li>Completeaz\u0103&nbsp;<strong>datele tale de identificare<\/strong>&nbsp;\u0219i apoi, la&nbsp;<strong>Venituri realizate<\/strong>, va trebui sa alegi <strong>Adaug\u0103 venit str\u0103in\u0103tate<\/strong> -&gt;&nbsp;<strong>2018 \u2013 Dividende<\/strong>.<\/li>\n\n\n\n<li>Dac\u0103 ai dividende din Rom\u00e2nia \u0219i dep\u0103\u0219e\u0219ti plafonul pentru CASS, completeaz\u0103 si <strong>Venituri cu re\u021binere la surs\u0103 a impozitului pentru care se datoreaz\u0103 CAS\/CASS<\/strong><\/li>\n\n\n\n<li>Pentru&nbsp;<strong>bonifica\u021bia de 3%<\/strong>, bifeaz\u0103 op\u021biunea (dar numai dac\u0103 \u0219tii sigur c\u0103 po\u021bi depune Declara\u021bia \u0219i po\u021bi achita toate taxele p\u00e2n\u0103 la 15 aprilie).<\/li>\n\n\n\n<li>Dup\u0103 ce ai completat Declara\u021bia,&nbsp;<strong>generezi fi\u0219ierul PDF \u0219i \u00eel descarci<\/strong>.<\/li>\n\n\n\n<li>La sf\u00e2r\u0219it,&nbsp;<strong>depui Declara\u021bia online (<a href=\"https:\/\/startco.ro\/blog\/ghid-deschidere-cont-spv\/\" target=\"_blank\" rel=\"noreferrer noopener\">prin SPV<\/a>)<\/strong>&nbsp;\u0219i&nbsp;<strong>verifici recipisa<\/strong>: e dovada c\u0103 formularul a fost recep\u021bionat corect.<\/li>\n<\/ol>\n\n\n\n<p><strong>De re\u021binut<\/strong>: depunerea Declara\u021biei unice se poate face \u00een format letric (direct la registratura organului fiscal sau prin po\u0219t\u0103, cu confirmare de primire) sau online (prin intermediul SPV sau pe site-ul e-guvernare.ro, cu semn\u0103tur\u0103 electronic\u0103 calificat\u0103). De departe cea mai simpl\u0103 metod\u0103 este prin intemediul serviciului Spa\u021biul privat virtual (SPV), dar \u0219i aici ai o serie de pa\u0219i de urmat. Ca s\u0103 fii sigur c\u0103 faci lucrurile bine, arunc\u0103 un ochi pe&nbsp;<a href=\"https:\/\/startco.ro\/blog\/ghid-depunere-declaratie-unica\/\" target=\"_blank\" rel=\"noreferrer noopener\">acest ghid dedicat depunerii Declara\u021biei unice<\/a>.<\/p>\n\n\n\n<p>Iar dac\u0103 vrei s\u0103 vezi ce diferen\u021be sunt \u00eentre SPV pe CNP \u0219i SPV pe firm\u0103 (\u0219i de ce conteaz\u0103),&nbsp;<a href=\"https:\/\/startco.ro\/blog\/diferenta-dintre-spv-pe-cnp-si-spv-pe-firma\/\" target=\"_blank\" rel=\"noreferrer noopener\">cite\u0219te acest articol<\/a>&nbsp;\u0219i afl\u0103 tot ce trebuie s\u0103 \u0219tii.<\/p>\n\n\n\n<p>Gestionarea corect\u0103 a obliga\u021biilor fiscale pentru veniturile din dividende nu trebuie s\u0103 fie complicat\u0103. Re\u021bine c\u0103 impozitul pe dividende de 16% este re\u021binut la surs\u0103 de c\u0103tre firm\u0103, iar tu trebuie doar s\u0103 depui Declara\u021bia unic\u0103 \u0219i s\u0103 pl\u0103te\u0219ti CASS-ul, dac\u0103 este cazul, p\u00e2n\u0103 la data de 25 mai a anului urm\u0103tor ob\u021binerii veniturilor.<\/p>\n\n\n\n<p>Pentru simplificarea procesului, <a href=\"https:\/\/cloud.startco.ro\/d212\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><\/strong><\/a><strong><a href=\"https:\/\/cloud.startco.ro\/d212?source_page=%2Fdeclaratia-unica&amp;utm_source=startco.ro&amp;utm_medium=landing_page&amp;_gl=1*5hn67n*_gcl_aw*R0NMLjE3NzA3MzI5NjAuQ2owS0NRaUF5NnZNQmhEQ0FSSXNBSzhyT2dsWlVmbjU2c0F1RG1OTGR3QWo2TnY0R0lvakNhMDBkLUN4WGs2RHRUVmE1Nm1QZ1hiOHNlSWFBcm4xRUFMd193Y0I.*_gcl_au*MzE3Nzk5OTkuMTc2NzcwMjU2OC4xNTc4NzAzMjg3LjE3NzI2MjAzMjkuMTc3MjYyMDUxNQ..*_ga*MTIzNTQ3NjQ5Ny4xNzUyMDQ0NDMy*_ga_FQYHBE54FG*czE3NzM4MTk0MDAkbzkxMiRnMSR0MTc3MzgxOTc1NSRqNjAkbDAkaDA.\" target=\"_blank\" rel=\"noreferrer noopener\">folose\u0219te tool-ul StartCo<\/a><\/strong> care \u00ee\u021bi genereaz\u0103 gratuit Declara\u021bia unic\u0103, nu doar pentru veniturile din dividende, ci \u0219i pentru alte tipuri de venituri pe care le-ai ob\u021binut (chirii, investi\u021bii, activit\u0103\u021bi independente, etc.).<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1771412164016\"><strong class=\"schema-faq-question\">Dac\u0103 am \u0219i salariu, mai pl\u0103tesc CASS pentru dividende?<\/strong> <p class=\"schema-faq-answer\">Da, po\u021bi datora CASS \u0219i pentru venituri din investi\u021bii, dac\u0103 dep\u0103\u0219e\u0219ti plafonul (regula e separat\u0103 de CASS-ul din salarii). \u00cencadrarea se face prin cumularea veniturilor relevante (art. 155 lit. c\u2013h).<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1771412215031\"><strong class=\"schema-faq-question\">Am dividende din SUA\/UE. Dac\u0103 mi s-a re\u021binut impozit acolo, mai pl\u0103tesc impozit \u0219i \u00een Rom\u00e2nia?<\/strong> <p class=\"schema-faq-answer\">Depinde de conven\u021bia de evitare a dublei impuneri \u0219i de c\u00e2t s-a re\u021binut \u00een str\u0103in\u0103tate. \u00cen D212 po\u021bi aplica, de regul\u0103, credit fiscal \u00een limitele din Codul fiscal \/ conven\u021bie.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1771412232783\"><strong class=\"schema-faq-question\">Dac\u0103 am uitat s\u0103 depun D212 la timp, ce fac?<\/strong> <p class=\"schema-faq-answer\">Depui c\u00e2t mai repede (\u0219i, dac\u0103 e cazul, rectificativ\u0103). \u00cen practic\u0103, important e s\u0103 corectezi \u0219i s\u0103 pl\u0103te\u0219ti obliga\u021biile c\u00e2t mai rapid (altfel pot ap\u0103rea accesorii).<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1773820746312\"><strong class=\"schema-faq-question\">Dac\u0103 iau dividende de la propriul SRL din Rom\u00e2nia, mai depun Declara\u021bia unic\u0103?<\/strong> <p class=\"schema-faq-answer\">Nu pentru impozitul pe venit, \u00een mod obi\u0219nuit, fiindc\u0103 acesta este re\u021binut la surs\u0103 de firm\u0103 \u0219i este final. Declara\u021bia unic\u0103 devine relevant\u0103 mai ales pentru CASS, dac\u0103 dep\u0103\u0219e\u0219ti plafonul sau dac\u0103 ai \u0219i alte venituri relevante care se cumuleaz\u0103.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Afl\u0103 cum se impoziteaz\u0103 dividendele, c\u00e2nd trebuie s\u0103 depui Declara\u021bia unic\u0103 \u0219i ce trebuie s\u0103 \u0219tii despre CASS la dividende.<\/p>\n","protected":false},"author":5,"featured_media":19044,"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":[373],"tags":[22,437,504,133],"class_list":["post-19043","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitate-si-legislatie","tag-antreprenor","tag-declaratia-unica","tag-dividende","tag-freelancer"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.5 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Declara\u021bia unic\u0103 pentru dividende: ce trebuie s\u0103 \u0219tii<\/title>\n<meta name=\"description\" content=\"Vezi cum se impoziteaz\u0103 dividendele, c\u00e2nd \u0219i cum trebuie s\u0103 depui Declara\u021bia unic\u0103 \u0219i ce trebuie s\u0103 \u0219tii despre CASS.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/startco.ro\/blog\/declaratia-unica-pentru-venituri-din-dividende\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Declara\u021bia unic\u0103 pentru dividende (D212): taxe, termene \u0219i cum depui\" \/>\n<meta property=\"og:description\" content=\"Vezi cum se impoziteaz\u0103 dividendele, c\u00e2nd \u0219i cum trebuie s\u0103 depui Declara\u021bia unic\u0103 \u0219i ce trebuie s\u0103 \u0219tii despre CASS.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/startco.ro\/blog\/declaratia-unica-pentru-venituri-din-dividende\/\" \/>\n<meta property=\"og:site_name\" content=\"StartCo\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/StartCo.ro\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-05T06:15:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-14T14:33:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1640\" \/>\n\t<meta property=\"og:image:height\" content=\"924\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"M\u0103d\u0103lina Luca\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@StartCo_ro\" \/>\n<meta name=\"twitter:site\" content=\"@StartCo_ro\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"M\u0103d\u0103lina Luca\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"17 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/startco.ro\/blog\/declaratia-unica-pentru-venituri-din-dividende\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/startco.ro\/blog\/declaratia-unica-pentru-venituri-din-dividende\/\"},\"author\":{\"name\":\"M\u0103d\u0103lina Luca\",\"@id\":\"https:\/\/startco.ro\/blog\/#\/schema\/person\/2bd8bc233fa06270a69f6e4462dcc19b\"},\"headline\":\"Declara\u021bia unic\u0103 pentru dividende (D212): taxe, termene \u0219i cum depui\",\"datePublished\":\"2023-04-05T06:15:34+00:00\",\"dateModified\":\"2026-04-14T14:33:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/startco.ro\/blog\/declaratia-unica-pentru-venituri-din-dividende\/\"},\"wordCount\":1745,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/startco.ro\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/startco.ro\/blog\/declaratia-unica-pentru-venituri-din-dividende\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-1.png\",\"keywords\":[\"antreprenor\",\"declaratia unica\",\"dividende\",\"freelancer\"],\"articleSection\":[\"Contabilitate &amp; 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Cu ajutorul tehnologiei, elimin\u0103m birocra\u021bia \u0219i facem antreprenoriatul mai simplu, mai accesibil \u0219i mai eficient.\",\"email\":\"contact@startco.ro\",\"telephone\":\"0371 700 410\",\"legalName\":\"StartCo\",\"numberOfEmployees\":{\"@type\":\"QuantitativeValue\",\"minValue\":\"51\",\"maxValue\":\"200\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/startco.ro\/blog\/#\/schema\/person\/2bd8bc233fa06270a69f6e4462dcc19b\",\"name\":\"M\u0103d\u0103lina Luca\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\/\/startco.ro\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/Profil-Linkedin-Madalina-1-96x96.png\",\"contentUrl\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/Profil-Linkedin-Madalina-1-96x96.png\",\"caption\":\"M\u0103d\u0103lina Luca\"},\"description\":\"Co-fondatoare StartCo \u0219i autoarea newsletterului \u201eTot ce conteaz\u0103\u201d, citit s\u0103pt\u0103m\u00e2nal de peste 30.000 de antreprenori. Scriu despre schimb\u0103rile fiscale, business \u0219i mindset antreprenorial.\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/startco.ro\/blog\/declaratia-unica-pentru-venituri-din-dividende\/#faq-question-1771412164016\",\"position\":1,\"url\":\"https:\/\/startco.ro\/blog\/declaratia-unica-pentru-venituri-din-dividende\/#faq-question-1771412164016\",\"name\":\"Dac\u0103 am \u0219i salariu, mai pl\u0103tesc CASS pentru dividende?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Da, po\u021bi datora CASS \u0219i pentru venituri din investi\u021bii, dac\u0103 dep\u0103\u0219e\u0219ti plafonul (regula e separat\u0103 de CASS-ul din salarii). \u00cencadrarea se face prin cumularea veniturilor relevante (art. 155 lit. c\u2013h).\",\"inLanguage\":\"ro-RO\"},\"inLanguage\":\"ro-RO\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/startco.ro\/blog\/declaratia-unica-pentru-venituri-din-dividende\/#faq-question-1771412215031\",\"position\":2,\"url\":\"https:\/\/startco.ro\/blog\/declaratia-unica-pentru-venituri-din-dividende\/#faq-question-1771412215031\",\"name\":\"Am dividende din SUA\/UE. 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