{"id":20954,"date":"2024-08-22T14:25:22","date_gmt":"2024-08-22T11:25:22","guid":{"rendered":"https:\/\/startco.ro\/blog\/?p=20954"},"modified":"2025-11-06T18:38:21","modified_gmt":"2025-11-06T16:38:21","slug":"ce-cheltuieli-pot-deduce-pe-pfa","status":"publish","type":"post","link":"https:\/\/startco.ro\/blog\/ce-cheltuieli-pot-deduce-pe-pfa\/","title":{"rendered":"Cheltuieli deductibile la PFA: ce \u00eenseamn\u0103, care sunt \u0219i cum le deduci corect"},"content":{"rendered":"\n<p>La fel ca \u00een cazul SRL-urilor, PFA-urile trebuie s\u0103 acorde o aten\u021bie sporit\u0103 deductibilit\u0103\u021bii cheltuielilor. Vezi mai jos tot ce trebuie s\u0103 \u0219tii despre deducerea cheltuielilor la PFA, dar \u0219i exemple practice care s\u0103 te ajute s\u0103 \u00ee\u021bi deduci corect cheltuielile, indiferent de forma juridic\u0103 (PFA, II, IF, PFI, profesii liberale, cabinete medicale sau alte asocieri).<\/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-inseamna-deducerea-cheltuielilor\" data-level=\"2\">Ce \u00eenseamn\u0103 deducerea cheltuielilor?<\/a><\/li><li><a href=\"#h-care-sunt-tipurile-de-cheltuieli\" data-level=\"2\">Care sunt tipurile de cheltuieli?<\/a><\/li><li><a href=\"#h-documente-organizare-\u0219i-depunerea-declara\u021biilor-fiscale\" data-level=\"2\">Documente, organizare \u0219i depunerea declara\u021biilor fiscale<\/a><\/li><li><a href=\"#h-ce-cheltuieli-pot-deduce-pe-pfa-exemple-practice\" data-level=\"2\">Ce cheltuieli pot deduce pe PFA? (exemple practice)<\/a><\/li><li><a href=\"#h-cum-deduci-corect-cheltuielile-cu-autoturismul-la-pfa\" data-level=\"2\">Cum deduci corect cheltuielile cu autoturismul la PFA?<\/a><\/li><li><a href=\"#h-cum-deduci-corect-cheltuielile-atunci-cand-punctul-de-lucru-e-acasa\" data-level=\"2\">Cum deduci corect cheltuielile atunci c\u00e2nd punctul de lucru e acas\u0103?<\/a><\/li><li><a href=\"#h-ce-se-intampla-daca-inregistrezi-gre\u0219it-cheltuielile\" data-level=\"2\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 inregistrezi gre\u0219it cheltuielile?<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-inseamna-deducerea-cheltuielilor\">Ce \u00eenseamn\u0103 deducerea cheltuielilor?<\/h2>\n\n\n\n<p>Motivul pentru care firmele \u0219i PFA-urile deduc cheltuieli este reducerea taxelor. Cu c\u00e2t se \u00eenregistreaz\u0103 mai multe cheltuieli, cu at\u00e2t taxele datorate se reduc. \u00cens\u0103 nu toate PFA-urile pot deduce cheltuieli, sau mai bine spus, nu mereu este influen\u021bat rezultatul \u00een func\u021bie de cheltuielile \u00eenregistrate.<\/p>\n\n\n\n<p>Dac\u0103 ai PFA \u00een sistem real, deduci numai cheltuielile f\u0103cute \u00een scopul activit\u0103\u021bii, documentate (facturi\/contracte) \u0219i eviden\u021biate \u00een Registrul de eviden\u021b\u0103 fiscal\u0103. O parte sunt integral deductibile, altele sunt limitate procentual sau valoric (de exemplu: protocol, autoturisme), iar unele sunt nedeductibile. <a href=\"https:\/\/startco.ro\/blog\/pfa-la-norma-de-venit\/\" target=\"_blank\" rel=\"noreferrer noopener\">Dac\u0103 e\u0219ti la norm\u0103 de venit<\/a>, nu aplici deduceri, deoarece norma \u201einclude\u201d cheltuielile.<\/p>\n\n\n\n<p><strong>A\u0219adar, cine deduce cheltuieli?&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PFA-urile care aplic\u0103 impozitarea la norm\u0103 de venit pl\u0103tesc taxele raportat la norma de venit. Asta \u00eenseamn\u0103 c\u0103 indiferent de cheltuielile suportate, taxele datorate r\u0103m\u00e2n neschimbate.<\/li>\n\n\n\n<li>\u00cen schimb, PFA-urile impozitate \u00een sistem real \u00ee\u0219i stabilesc taxele datorate la ANAF \u00een func\u021bie de venitul net (venitul brut din care se scad cheltuielile deductibile).&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-care-sunt-tipurile-de-cheltuieli\">Care sunt tipurile de cheltuieli?<\/h2>\n\n\n\n<p>La fel ca \u00een cazul firmelor, exist\u0103 mai multe tipuri de cheltuieli care se \u00eempart \u00een:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>cheltuieli nedeductibile<\/strong> (care se \u00eenregistreaz\u0103 \u00een contabilitatea PFA-ului, dar nu se scad din venitul brut, deci nu ajut\u0103 la reducerea taxelor)&nbsp;<\/li>\n\n\n\n<li><strong>cheltuieli deductibile limitat<\/strong> (care pot fi \u00eenregistrate \u00een contabilitatea PFA-ului \u00een limitele impuse de lege)<\/li>\n\n\n\n<li><strong>cheltuieli deductibile <\/strong>(care pot fi \u00eenregistrate \u00een contabilitatea PFA-ului integral).<\/li>\n<\/ul>\n\n\n\n<p>Pentru a te asigura c\u0103 stabile\u0219ti corect taxele ANAF trebuie s\u0103 identifici care sunt cheltuielile pe care le po\u021bi deduce din venitul brut. Ca s\u0103 \u00ee\u021bi fie foarte clar de fiecare dat\u0103 ce este \u0219i ce nu este o cheltuial\u0103 deductibil\u0103, aplic\u0103 regula de aur -&gt; O cheltuial\u0103 este deductibil\u0103 dac\u0103 \u00eendepline\u0219te simultan:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Scopul activit\u0103\u021bii<\/strong> \u2013 este necesar\u0103 pentru a produce venituri?<\/li>\n\n\n\n<li><strong>Justificare<\/strong> \u2013 ai documente: factur\u0103\/contract\/chitan\u021b\u0103, foaie de parcurs, deviz etc.?<\/li>\n\n\n\n<li><strong>Trasabilitate<\/strong> \u2013 apare \u00een <strong>Registrul de eviden\u021b\u0103 fiscal\u0103<\/strong> + pl\u0103\u021bile sunt identificabile (ideal, cont bancar dedicat activit\u0103\u021bii).<\/li>\n<\/ol>\n\n\n\n<p><strong>Exemple de cheltuieli integral deductibile:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Materii prime, marf\u0103, consumabile, servicii profesionale (contabilitate, marketing, jurist), software\/licen\u021be, g\u0103zduire site, instrumente cloud.<\/li>\n\n\n\n<li>Chirie spa\u021biu\/colocare + utilit\u0103\u021bi (propor\u021bional dac\u0103 spa\u021biul e mixt), taxe po\u0219tale\/curierat, comisioane bancare, comisioane procesatori pl\u0103\u021bi.<\/li>\n\n\n\n<li>Salarii + contribu\u021bii obligatorii (dac\u0103 ai angaja\u021bi).<\/li>\n\n\n\n<li>Asigurare de risc profesional (malpraxis), asigur\u0103ri pentru activele din patrimoniu, asigur\u0103rile din leasing.<\/li>\n\n\n\n<li>Deplas\u0103ri ale titularului (transport + cazare) strict pentru activitate; diurn\u0103 pentru salaria\u021bi, conform legii.<\/li>\n\n\n\n<li>Amortizare mijloace fixe (laptop, telefon, mobilier, ma\u0219in\u0103 etc.) potrivit regulilor fiscale (vezi sec\u021biunea \u201eAutoturisme\u201d).<\/li>\n<\/ul>\n\n\n\n<p><strong>Exemple de cheltuieli deductibile limitat:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Protocol: deductibil \u00een limita a 2% din baza de calcul (venit brut \u2212 cheltuieli deductibile, f\u0103r\u0103 burse private \u0219i protocol), restul nedeductibil.<\/li>\n\n\n\n<li>Cheltuieli sociale (cadouri pentru salaria\u021bi, 8 martie\/Pa\u0219te\/Cr\u0103ciun etc.): p\u00e2n\u0103 la 5% din fondul de salarii.<\/li>\n\n\n\n<li>Pensii facultative (Pilon III): p\u00e2n\u0103 la 400 \u20ac\/an\/persoan\u0103 (pentru titular \u0219i\/sau salaria\u021bi).<\/li>\n\n\n\n<li>Asigur\u0103ri voluntare de s\u0103n\u0103tate\/abonamente medicale: p\u00e2n\u0103 la 400 \u20ac\/an\/persoan\u0103.<\/li>\n\n\n\n<li>Abonamente sportive (fitness etc.): p\u00e2n\u0103 la 100 \u20ac\/an\/persoan\u0103.<\/li>\n\n\n\n<li>Dob\u00e2nzi la \u00eemprumuturi de la persoane fizice\/juridice (non\u2011bancare): \u00een limita dob\u00e2nzii BNR (pentru lei) sau a ratei de referin\u021b\u0103 la valut\u0103.<\/li>\n\n\n\n<li>Cotiza\u021bii la asocia\u021bii profesionale: p\u00e2n\u0103 la 4.000 \u20ac\/an.<\/li>\n\n\n\n<li>Contribu\u021bii profesionale obligatorii (corpuri profesionale): p\u00e2n\u0103 la 5% din venitul brut.<\/li>\n\n\n\n<li>Cheltuieli mixte (utilizate \u0219i personal, \u0219i \u00een activitate): doar partea aferent\u0103 activit\u0103\u021bii este deductibil\u0103 (stabile\u0219ti o cot\u0103 rezonabil\u0103 \u0219i o documentezi).<\/li>\n<\/ul>\n\n\n\n<p><strong>Exemple de cheltuieli nedeductibile:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cheltuieli personale (alimente, \u00eembr\u0103c\u0103minte, chirie locuin\u021b\u0103 \u2013 partea personal\u0103, vacan\u021be, rate personale etc.).<\/li>\n\n\n\n<li>Impozitul pe venit datorat de PFA, major\u0103ri\/amenzi, bunuri confiscate.<\/li>\n\n\n\n<li>Dona\u021bii\/sponsoriz\u0103ri (nu sunt cheltuieli deductibile pentru PFA; exist\u0103 mecanism separat de direc\u021bionare a impozitului).<\/li>\n\n\n\n<li>Rata de capital a creditelor\/leasingului (deductibile sunt dob\u00e2nzile \u00een limitele legale).<\/li>\n\n\n\n<li>Valoarea de achizi\u021bie a bunurilor amortizabile (deduci prin amortizare).<\/li>\n\n\n\n<li>Lipsuri din gestiune neasigurate.<\/li>\n<\/ul>\n\n\n\n<p>Toate cheltuielile efectuate \u00een cadrul activit\u0103\u021bii profesionale\/independente trebuie s\u0103 fie \u00eenregistrate \u00een <a href=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/Registrul-Jurnal-de-Incasari-si-Plati.xlsx\" target=\"_blank\" rel=\"noreferrer noopener\">Registrul Jurnal de \u00cencas\u0103ri \u0219i Pl\u0103\u021bi<\/a> al PFA-ului, pe baza documentelor justificative.&nbsp;<\/p>\n\n\n\n<p>\u00cen plus, deoarece PFA-urile \u021bin contabilitatea \u00een partid\u0103 simpl\u0103, o cheltuial\u0103 este deductibil\u0103 atunci c\u00e2nd este pl\u0103tit\u0103. De exemplu, dac\u0103 un furnizor \u021bi-a emis o factur\u0103 pentru un anumit serviciu dar tu nu ai pl\u0103tit-o, acea cheltuial\u0103 nu este deductibil\u0103 la plata impozitului. Ea devine deductibil\u0103 doar atunci c\u00e2nd exist\u0103 dovada pl\u0103\u021bii facturii.&nbsp;<\/p>\n\n\n\n<p>La \u00eencheierea anului fiscal se va stabili deductibilitatea cheltuielilor pe baza Registrului de \u00cencas\u0103ri \u0219i Pl\u0103\u021bi \u0219i a Registrului de Eviden\u021b\u0103 Fiscal\u0103. Dac\u0103 te ocupi singur de contabilitate, po\u021bi simplifica aceste \u00eenregistr\u0103ri <a href=\"https:\/\/cloud.startco.ro\/auth\/login\" target=\"_blank\" rel=\"noreferrer noopener\">cu ajutorul unei aplica\u021bii online<\/a>. Dac\u0103 ai un contabil, \u00ee\u021bi va completa el registrele cu toate \u00eenregistr\u0103rile necesare.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-documente-organizare-\u0219i-depunerea-declara\u021biilor-fiscale\">Documente, organizare \u0219i depunerea declara\u021biilor fiscale<\/h2>\n\n\n\n<p>Conform \u00eenregistr\u0103rilor contabile vei putea s\u0103 calculezi venitul brut, dar \u0219i venitul net \u0219i impozitul datorat. Astfel, vei putea s\u0103 completezi <a href=\"https:\/\/startco.ro\/declaratia-unica\" target=\"_blank\" rel=\"noreferrer noopener\">declara\u021bia unic\u0103 (formularul 212)<\/a> \u0219i s\u0103 o depui la ANAF pentru a achita impozitul datorat.<\/p>\n\n\n\n<p>A\u0219adar, iat\u0103 la ce acte trebuie s\u0103 fii atent \u0219i ce proceduri s\u0103 urmezi ca s\u0103 nu ai probleme la un control:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Facturi\/contracte pe numele PFA (cu CUI\/CIF).<\/li>\n\n\n\n<li>Registrul de eviden\u021b\u0103 fiscal\u0103 \u021binut la zi + <a href=\"https:\/\/startco.ro\/blog\/cum-si-cine-trebuie-sa-tina-o-evidenta-a-obiectelor-de-inventar\/\" target=\"_blank\" rel=\"noreferrer noopener\">Registrul\u2011inventar pentru active<\/a>.<\/li>\n\n\n\n<li>Proceduri interne: procent utilizare spa\u021biu, telefon, internet, ma\u0219in\u0103; foaie de parcurs.<\/li>\n\n\n\n<li><a href=\"https:\/\/startco.ro\/blog\/am-nevoie-de-cont-bancar-pe-pfa\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cont bancar dedicat activit\u0103\u021bii<\/a> + pl\u0103\u021bi trasabile.<\/li>\n\n\n\n<li>Arhiv\u0103 electronic\u0103 (PDF + backup) pentru 10 ani.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-cheltuieli-pot-deduce-pe-pfa-exemple-practice\">Ce cheltuieli pot deduce pe PFA? (exemple practice)<\/h2>\n\n\n\n<p>Pentru a stabili ce cheltuieli po\u021bi deduce pe PFA trebuie s\u0103 \u021bii cont de faptul ca ele trebuie s\u0103 fie cheltuieli realizate \u00een scopul desf\u0103\u0219ur\u0103rii activit\u0103\u021bii PFA-ului \u0219i s\u0103 fie \u00eenso\u021bite de documente justificative.<\/p>\n\n\n\n<p>\u00cen <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/Cod_fiscal_norme_2023.htm\" target=\"_blank\" rel=\"noreferrer noopener\">codul fiscal<\/a> g\u0103se\u0219ti o list\u0103 a cheltuielilor, \u00een func\u021bie de deductibilitatea lor, <a href=\"https:\/\/startco.ro\/blog\/ce-cheltuieli-pot-deconta-pe-firma\/\" target=\"_blank\" rel=\"noreferrer noopener\">iar \u00een acest articol am enumerat la modul general<\/a> cum se \u00eempart cheltuielile \u00een cheltuieli deductibile, deductibile limitat \u0219i nedeductibile.<\/p>\n\n\n\n<p>Totu\u0219i, trebuie s\u0103 re\u021bii c\u0103 anumite cheltuieli care pentru unele PFA-uri sunt considerate deductibile, pentru altele pot fi nedeductibile, iar acest lucru depinde strict de domeniul de activitate (<a href=\"https:\/\/startco.ro\/blog\/cum-aleg-codurile-caen\/\" target=\"_blank\" rel=\"noreferrer noopener\">de codurile CAEN autorizate<\/a>).&nbsp;Iat\u0103 \u0219i c\u00e2teva exemple practice:<\/p>\n\n\n\n<p><strong>Dac\u0103 e\u0219ti medic \u0219i <a href=\"https:\/\/startco.ro\/blog\/cum-te-inregistrezi-la-anaf-ca-pfi-pentru-a-desfasura-o-profesie-liberala\/\" target=\"_blank\" rel=\"noreferrer noopener\">ai \u00eenfiin\u021bat un PFI<\/a>, atunci pe tot parcursul anului vei putea s\u0103 \u00ee\u021bi deduci:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>servicii juridice (servicii ONRC: \u00eenfiin\u021bare, actualizare, modificare etc.)<\/em><\/li>\n\n\n\n<li><em>taxele privind specializarea, cursuri, congrese, cotiza\u021bia de membru la Colegiul Medicilor<\/em><\/li>\n\n\n\n<li><em>uniforme<\/em><\/li>\n\n\n\n<li><em>aparate medicale<\/em><\/li>\n\n\n\n<li><em>consumabile&nbsp;<\/em><\/li>\n\n\n\n<li><em>abonament telefonie \u0219i internet<\/em><\/li>\n\n\n\n<li><em>chirie sediu profesional (doar dac\u0103 faci dovada desf\u0103\u0219ur\u0103rii activit\u0103\u021bii la sediu\/punct de lucru); dac\u0103 desf\u0103\u0219ori activitatea la ter\u021bi atunci nu po\u021bi deduce aceste categorii de cheltuieli<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu telefon, laptop, imprimant\u0103<\/em><\/li>\n\n\n\n<li><em>servicii digitalizare (site, semn\u0103tur\u0103 electronic\u0103 etc.)&nbsp;<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu ma\u0219ina (50% deductibile) \u0219i altele<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu CAS \u0219i CASS.<\/em><\/li>\n<\/ol>\n\n\n\n<p><strong>Dac\u0103 prestezi <a href=\"https:\/\/startco.ro\/blog\/firma-uber\/\" target=\"_blank\" rel=\"noreferrer noopener\">servicii de ridesharing pe Bolt sau Uber<\/a>, \u00ee\u021bi vei putea deduce:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>servicii juridice (servicii ONRC: \u00eenfiin\u021bare, actualizare, modificare etc.)<\/em><\/li>\n\n\n\n<li><em>taxele privind autoriza\u021biile de transport<\/em><\/li>\n\n\n\n<li><em>abonament telefonie \u0219i internet<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu telefon<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu ma\u0219ina (100% deductibile)<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu CAS \u0219i CASS.<\/em><\/li>\n<\/ol>\n\n\n\n<p><em>Aten\u021bie: Dac\u0103 folose\u0219ti ma\u0219ina personal\u0103, atunci cheltuielile cu combustibil, repara\u021bii, ITP, asigur\u0103ri RCA \u0219i Casco sau alte cheltuieli auto, vor fi deductibile doar 50%.<\/em><\/p>\n\n\n\n<p><strong>Dac\u0103 prestezi servicii de marketing\/publicitate, \u00ee\u021bi vei putea deduce:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>cheltuieli cu electronice (telefoane, tablete, laptop-uri etc)<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu abonamente (servicii \u0219i tool-uri utile pentru crea\u021bie, platforme IT, abonamente telefonie \u0219i internet)<\/em><\/li>\n\n\n\n<li><em>contabilitate<\/em><\/li>\n\n\n\n<li><em>servicii juridice (servicii ONRC: \u00eenfiin\u021bare, actualizare, modificare etc.)<\/em><\/li>\n\n\n\n<li><em>cheltuieli preg\u0103tire profesional\u0103<\/em><\/li>\n\n\n\n<li><em>chirie \u0219i utilit\u0103\u021bi (doar dac\u0103 faci dovada desf\u0103\u0219ur\u0103rii activit\u0103\u021bii la sediu\/punct de lucru); dac\u0103 desf\u0103\u0219ori activitatea la ter\u021bi atunci nu po\u021bi deduce aceste categorii de cheltuieli<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu ma\u0219ina (50%)<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu CAS \u0219i CASS.<\/em><\/li>\n<\/ol>\n\n\n\n<p><strong>Dac\u0103 <a href=\"https:\/\/startco.ro\/blog\/programatori-in-2024-cim-srl-sau-pfa\/\" target=\"_blank\" rel=\"noreferrer noopener\">prestezi servicii IT<\/a>, \u00ee\u021bi vei putea deduce:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>cheltuieli cu electronice (telefoane, tablete, laptop-uri etc)<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu abonamente (servicii hosting, platforme IT, abonamente telefonie \u0219i internet)<\/em><\/li>\n\n\n\n<li><em>contabilitate<\/em><\/li>\n\n\n\n<li><em>servicii juridice (servicii ONRC: \u00eenfiin\u021bare, actualizare, modificare etc.)<\/em><\/li>\n\n\n\n<li><em>cheltuieli preg\u0103tire profesional\u0103<\/em><\/li>\n\n\n\n<li><em>chirie \u0219i utilit\u0103\u021bi (doar dac\u0103 faci dovada desf\u0103\u0219ur\u0103rii activit\u0103\u021bii la sediu\/punct de lucru); dac\u0103 desf\u0103\u0219ori activitatea la ter\u021bi atunci nu po\u021bi deduce aceste categorii de cheltuieli<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu ma\u0219ina (50%)<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu CAS \u0219i CASS.<\/em><\/li>\n<\/ol>\n\n\n\n<p><strong>Dac\u0103 e\u0219ti fotograf, \u00ee\u021bi vei putea deduce:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>cheltuieli cu electronice (telefoane, tablete, laptop-uri, camer\u0103 foto etc)<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu abonamente (abonamente telefonie \u0219i internet)<\/em><\/li>\n\n\n\n<li><em>servicii digitalizare (site, semn\u0103tur\u0103 electronic\u0103 etc.)&nbsp;<\/em><\/li>\n\n\n\n<li><em>servicii marketing<\/em><\/li>\n\n\n\n<li><em>contabilitate<\/em><\/li>\n\n\n\n<li><em>servicii juridice (servicii ONRC: \u00eenfiin\u021bare, actualizare, modificare etc.)<\/em><\/li>\n\n\n\n<li><em>cheltuieli preg\u0103tire profesional\u0103<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu ma\u0219ina (50%)<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu CAS \u0219i CASS.<\/em><\/li>\n<\/ol>\n\n\n\n<p><strong>Dac\u0103 e\u0219ti coafez\u0103 sau ai un salon de \u00eenfrumuse\u021bare\/masaj, \u00ee\u021bi vei putea deduce:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>cheltuieli cu telefoane<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu abonamente (abonamente telefonie \u0219i internet)<\/em><\/li>\n\n\n\n<li><em>servicii digitalizare (site, semn\u0103tur\u0103 electronic\u0103 etc.)&nbsp;<\/em><\/li>\n\n\n\n<li><em>servicii marketing<\/em><\/li>\n\n\n\n<li><em>contabilitate<\/em><\/li>\n\n\n\n<li><em>servicii juridice (servicii ONRC: \u00eenfiin\u021bare, actualizare, modificare etc.)<\/em><\/li>\n\n\n\n<li><em>cheltuieli preg\u0103tire profesional\u0103<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu ma\u0219ina (50%)<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu CAS \u0219i CASS<\/em><\/li>\n\n\n\n<li><em>cheltuieli cu consumabile.<\/em><\/li>\n<\/ol>\n\n\n\n<p>Pentru a te ajuta s\u0103 stabile\u0219ti mai u\u0219or ce cheltuieli \u00ee\u021bi po\u021bi deduce, \u00een principiu <strong>exist\u0103 c\u00e2teva categorii de cheltuieli care se aplic\u0103 pentru toate domeniile de activitate<\/strong>, restul cheltuielilor fiind stabilite \u00een func\u021bie de domeniul de activitate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>taxe autoriza\u021bii\/cursuri\/preg\u0103tire profesional\u0103<\/strong> (pentru PFA-uri condi\u021bia prezent\u0103rii dovezii experien\u021bei profesionale fiind obligatorie)&nbsp;<\/li>\n\n\n\n<li><strong>cotiza\u021bii pl\u0103tite la organisme profesionale<\/strong> (deductibile \u00een limita a 4.000 de euro pe an)<\/li>\n\n\n\n<li><strong>contabilitate<\/strong> &#8211; de\u0219i <a href=\"https:\/\/startco.ro\/blog\/contabilitate-pfa-ghid\/\" target=\"_blank\" rel=\"noreferrer noopener\">un PFA\/PFI\/II etc \u00ee\u0219i poate \u021bine contabilitatea singur<\/a>, \u00een cazul \u00een care alegi s\u0103 apelezi totu\u0219i la serviciile unui contabil trebuie s\u0103 \u0219tii c\u0103 sunt considerate integral deductibile, indiferent de codurile CAEN autorizate<\/li>\n\n\n\n<li><strong>abonament telefon<\/strong> (cu condi\u021bia s\u0103 fie \u00eenregistrat pe numele PFA-ului)<\/li>\n\n\n\n<li><strong>tablet\u0103\/telefon<\/strong> (cu condi\u021bia ca factura de achizi\u021bie s\u0103 fie \u00eenregistrat\u0103 pe numele PFA-ului)<\/li>\n\n\n\n<li><strong>cheltuiala cu s\u0103n\u0103tatea<\/strong> (10%) CASS <\/li>\n\n\n\n<li><strong>contribu\u021bia la asigur\u0103ri sociale<\/strong> (Pensii &#8211;&nbsp; 25%) CAS &#8211; este integral deductibil\u0103<\/li>\n\n\n\n<li><strong>asigur\u0103ri profesionale \u0219i contribu\u021bii sociale<\/strong>: asigur\u0103rile de bunuri, asigur\u0103rile de r\u0103spundere profesional\u0103 (malpraxis)<\/li>\n\n\n\n<li><strong>comisioane bancare<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cum-deduci-corect-cheltuielile-cu-autoturismul-la-pfa\">Cum deduci corect cheltuielile cu autoturismul la PFA?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cheltuieli curente (carburant, \u00eentre\u021binere, RCA\/ITP, roviniet\u0103, impozit local):<\/strong>\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 folose\u0219ti mixt ma\u0219ina (\u0219i personal, \u0219i pentru activitate): doar 50% este deductibil; regula se aplic\u0103 la cel mult un autoturism\/persoan\u0103 (titular).<\/li>\n\n\n\n<li>Excep\u021bii (100% deductibil): ma\u0219ini folosite exclusiv \u00een activitate sau \u00eencadrate \u00een categoriile speciale (curierat, agen\u021bi v\u00e2nz\u0103ri\/achizi\u021bii, taxi\/ride\u2011hailing, \u00eenchiriere, \u0219coli de \u0219oferi etc.).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Amortizarea autoturismului:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Deductibil\u0103 potrivit regulilor generale de amortizare; pentru autoturismele obi\u0219nuite, deducerea este plafonat\u0103 la 1.500 lei\/lun\u0103.<\/li>\n\n\n\n<li>Aten\u021bie: plafonul de 50% pentru cheltuielile curente nu se aplic\u0103 amortiz\u0103rii; amortizarea are propriile reguli (inclusiv plafonul de 1.500 lei\/lun\u0103).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>TVA (dac\u0103 e\u0219ti \u00eenregistrat):<\/strong> \u00een general 50% TVA deductibil la utilizare mixt\u0103; 100% dac\u0103 ma\u0219ina este utilizat\u0103 exclusiv \u00een activitate \u0219i respec\u021bi condi\u021biile (foaie de parcurs, procedur\u0103 de utilizare).<\/li>\n<\/ul>\n\n\n\n<p><strong>Bune practici:<\/strong> foaie de parcurs cu trasee\/scop\/km \u0219i procedur\u0103 intern\u0103 pentru utilizarea autoturismului (c\u00e2nd, cine, pentru ce). Pentru mai multe informa\u021bii despre cum se deduc cheltuielile cu ma\u0219ina, <a href=\"https:\/\/startco.ro\/blog\/cum-se-deduc-cheltuielile-cu-masina\/\" target=\"_blank\" rel=\"noreferrer noopener\">arunc\u0103 un ochi pe ghidul nostru dedicat<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cum-deduci-corect-cheltuielile-atunci-cand-punctul-de-lucru-e-acasa\">Cum deduci corect cheltuielile atunci c\u00e2nd punctul de lucru e acas\u0103?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chiria &amp; utilit\u0103\u021bile<\/strong>: stabile\u0219ti propor\u021bia folosit\u0103 pentru activitate (ex.: 20 m\u00b2 birou din 80 m\u00b2 = 25%). Deduci \u00een aceea\u0219i propor\u021bie: chirie, lumin\u0103, gaz, ap\u0103, internet, telefon fix.<\/li>\n\n\n\n<li><strong>Taxe locale<\/strong>: deducerea lor depinde de regimul declarat la prim\u0103rie (reziden\u021bial vs. nereziden\u021bial\/mixt). Dac\u0103 nu ai schimbat destina\u021bia, deduci doar partea aferent\u0103 activit\u0103\u021bii \u0219i evi\u021bi recalcul\u0103ri de impozit local.<\/li>\n\n\n\n<li><strong>Mobilier &amp; echipamente<\/strong>: deduci integral sau prin amortizare, dac\u0103 sunt afectate activit\u0103\u021bii (\u00eenscrise \u00een Registrul\u2011inventar).<\/li>\n<\/ul>\n\n\n\n<p>Dac\u0103 vrei s\u0103 afli mai multe despre deschiderea unui punct de lucru PFA, <a href=\"https:\/\/startco.ro\/blog\/deschidere-punct-de-lucru-pfa\/\" target=\"_blank\" rel=\"noreferrer noopener\">cite\u0219te acest articol<\/a>. Iar dac\u0103 vrei s\u0103 vezi unde se poate stabili sediul social pentru PFA, <a href=\"https:\/\/startco.ro\/blog\/unde-se-poate-stabili-sediul-social-pentru-pfa\/\" target=\"_blank\" rel=\"noreferrer noopener\">arunc\u0103 un ochi pe ghidul nostru dedicat<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-se-intampla-daca-inregistrezi-gre\u0219it-cheltuielile\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 inregistrezi gre\u0219it cheltuielile?<\/h2>\n\n\n\n<p>Dac\u0103 ai \u00eenregistrat&nbsp;anumite cheltuieli nedeductibile ca fiind deductibile sau cheltuieli deductibile limitate ca fiind cheltuieli deductibile integral atunci impozitul declarat este eronat. \u00cen cazul unui control, ANAF \u00ee\u021bi va recalcula impozitul re\u00eencadr\u00e2nd toate cheltuielile \u00eenregistrate eronat, dar cel mai important este c\u0103 \u00ee\u021bi vor aplica \u0219i dob\u00e2nzi \u0219i penalit\u0103\u021bi, exist\u00e2nd chiar \u0219i riscul unei amenzi.&nbsp;<\/p>\n\n\n\n<p>Deoarece legisla\u021bia este \u00een continu\u0103 schimbare, \u0219i mai mult, aten\u021bia unui freelancer este \u00eendreptat\u0103 mai degrab\u0103 c\u0103tre identificarea de <a href=\"https:\/\/startco.ro\/blog\/idei-de-venituri-pasive\/\" target=\"_blank\" rel=\"noreferrer noopener\">noi surse de venit<\/a>, recomandat ar fi s\u0103 ai un contabil c\u0103ruia s\u0103 \u00eei \u00eencredin\u021bezi partea contabil\u0103 \u0219i fiscal\u0103 a afacerii tale. \u00cen acest fel, nu gre\u0219e\u0219ti \u0219i prin urmare evi\u021bi s\u0103 pl\u0103te\u0219ti penalit\u0103\u021bi nedorite.<\/p>\n\n\n\n<p>Concluzion\u00e2nd, deducerile corecte \u00eenseamn\u0103 taxe pl\u0103tite corect, nu mai mult. Cheia este documentarea \u0219i propor\u021bionarea \u00een func\u021bie de utilizarea real\u0103 (<a href=\"https:\/\/startco.ro\/blog\/cheltuieli-cu-masina-decontate-pe-firma-ce-verifica-anaf\/\" target=\"_blank\" rel=\"noreferrer noopener\">mai ales \u00een cazul autoturismului<\/a> \u0219i al activit\u0103\u021bii desf\u0103\u0219urate de acas\u0103), precum \u0219i respectarea plafoanelor (protocol, pensii\/abonamente, costuri auto 50%, amortizare auto \u2013 1.500 lei\/lun\u0103). Cel mai eficient ar fi s\u0103 apelezi la <a href=\"https:\/\/startco.ro\/contabilitate-pfa\" target=\"_blank\" rel=\"noreferrer noopener\">un specialist care s\u0103 te \u00eendrume \u0219i s\u0103 te ajute<\/a> s\u0103 men\u021bii o eviden\u021b\u0103 contabil\u0103 corect\u0103.<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1762445377547\"><strong class=\"schema-faq-question\">Ce cheltuieli sunt clar nedeductibile?<\/strong> <p class=\"schema-faq-answer\">Cheltuieli personale (alimentare, haine, vacan\u021be), impozitul pe venit, amenzi\/penalit\u0103\u021bi, dona\u021bii (nu pe PFA), ratele de capital la credite\/leasing, valoarea de achizi\u021bie a bunurilor amortizabile (se deduce prin amortizare), lipsuri neasigurate.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1762445442252\"><strong class=\"schema-faq-question\">TVA influen\u021beaz\u0103 deductibilitatea?<\/strong> <p class=\"schema-faq-answer\">Da, dar separat. Dac\u0103 e\u0219ti pl\u0103titor de TVA, po\u021bi deduce TVA aferent\u0103 (de regul\u0103 50% la auto utilizare mixt\u0103, 100% \u00een condi\u021biile de utilizare exclusiv\u0103). La impozitul pe venit r\u0103m\u00e2n regulile de mai sus (50% cheltuieli auto, 1.500 lei\/lun\u0103 amortizare etc.).<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1762445464735\"><strong class=\"schema-faq-question\">Pot deduce cursuri\/certific\u0103ri \u0219i asigur\u0103ri profesionale?<\/strong> <p class=\"schema-faq-answer\">Da. Cursurile, examenele, taxele de membru \u00een organisme profesionale \u0219i asigurarea de risc profesional sunt deductibile (integral sau \u00een limitele legii), dac\u0103 sunt direct legate de activitate.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1762445501383\"><strong class=\"schema-faq-question\">Telefon\/internet folosite \u0219i personal \u2013 cum deduc?<\/strong> <p class=\"schema-faq-answer\">Stabile\u0219ti o propor\u021bie rezonabil\u0103 (ex. 60% business) \u0219i deduci doar acea parte. P\u0103strezi abonamentele pe numele PFA \u0219i anexezi o procedur\u0103 cu modul de calcul.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Afl\u0103 ce \u00eenseamn\u0103 deducerea cheltuielilor la PFA \u0219i c\u00e2te tipuri de cheltuieli exist\u0103, ce cheltuieli po\u021bi deduce pe PFA \u0219i ce trebuie s\u0103 faci atunci c\u00e2nd ai \u00eenregistrat gre\u0219it o cheltuial\u0103.<\/p>\n","protected":false},"author":3,"featured_media":20955,"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":[22,493,438],"class_list":["post-20954","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-viata-de-freelancer","tag-antreprenor","tag-deductibilitate-cheltuieli","tag-pfa"],"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\/ 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P\u0103strezi abonamentele pe numele PFA \u0219i anexezi o procedur\u0103 cu modul de calcul.","inLanguage":"ro-RO"},"inLanguage":"ro-RO"}]}},"taxonomy_info":{"category":[{"value":370,"label":"Via\u021ba de freelancer"}],"post_tag":[{"value":22,"label":"antreprenor"},{"value":493,"label":"deductibilitate cheltuieli"},{"value":438,"label":"pfa"}]},"featured_image_src_large":["https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-min-5-1024x577.png",1024,577,true],"author_info":{"display_name":"Viviana Popa","author_link":"https:\/\/startco.ro\/blog\/author\/viviana\/"},"comment_info":0,"category_info":[{"term_id":370,"name":"Via\u021ba de freelancer","slug":"viata-de-freelancer","term_group":0,"term_taxonomy_id":370,"taxonomy":"category","description":"","parent":0,"count":32,"filter":"raw","cat_ID":370,"category_count":32,"category_description":"","cat_name":"Via\u021ba de freelancer","category_nicename":"viata-de-freelancer","category_parent":0}],"tag_info":[{"term_id":22,"name":"antreprenor","slug":"antreprenor","term_group":0,"term_taxonomy_id":22,"taxonomy":"post_tag","description":"","parent":0,"count":237,"filter":"raw"},{"term_id":493,"name":"deductibilitate cheltuieli","slug":"deductibilitate-cheltuieli","term_group":0,"term_taxonomy_id":493,"taxonomy":"post_tag","description":"","parent":0,"count":2,"filter":"raw"},{"term_id":438,"name":"pfa","slug":"pfa","term_group":0,"term_taxonomy_id":438,"taxonomy":"post_tag","description":"","parent":0,"count":26,"filter":"raw"}],"_links":{"self":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts\/20954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/comments?post=20954"}],"version-history":[{"count":8,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts\/20954\/revisions"}],"predecessor-version":[{"id":21764,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts\/20954\/revisions\/21764"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/media\/20955"}],"wp:attachment":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/media?parent=20954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/categories?post=20954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/tags?post=20954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}