{"id":9426,"date":"2021-09-23T10:01:30","date_gmt":"2021-09-23T08:01:30","guid":{"rendered":"https:\/\/firmeon.ro\/?p=9426"},"modified":"2024-02-07T17:46:48","modified_gmt":"2024-02-07T15:46:48","slug":"taxe-pfa","status":"publish","type":"post","link":"https:\/\/startco.ro\/blog\/taxe-pfa\/","title":{"rendered":"Taxe PFA: Tot ce trebuie s\u0103 \u0219tii \u00een 2024"},"content":{"rendered":"\n<p>Ce impozite \u0219i contribu\u021bii pl\u0103te\u0219te un PFA? Cine datoreaz\u0103 contribu\u021bii sociale la s\u0103n\u0103tate \u0219i pensie \u0219i cum se calculeaz\u0103 cuantumul acestora? C\u00e2nd \u0219i unde se pl\u0103tesc sumele datorate statului? Afl\u0103 r\u0103spunsurile la aceste \u00eentreb\u0103ri \u0219i tot ce trebuie s\u0103 \u0219tii despre taxe PFA \u00een articolul de mai jos.<\/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-1-taxe-pfa-ce-impozite-plate\u0219te-un-pfa\" data-level=\"1\">1. Taxe PFA: Ce impozite pl\u0103te\u0219te un PFA?<\/a><ul><li><a href=\"#h-impozitarea-in-sistem-real\" data-level=\"2\">Impozitarea \u00een sistem real<\/a><\/li><li><a href=\"#h-impozitarea-la-norma-de-venit\" data-level=\"2\">Impozitarea la norm\u0103 de venit<\/a><\/li><li><a href=\"#h-cum-aleg-intre-sistem-real-\u0219i-norma-de-venit-\u0219i-care-varianta-este-mai-avantajoasa\" data-level=\"2\">Cum aleg \u00eentre sistem real \u0219i norm\u0103 de venit \u0219i care variant\u0103 este mai avantajoas\u0103?<\/a><ul><li><a href=\"#h-exemplu-impozitare-in-sistem-real-vs-la-norma-de-venit\" data-level=\"3\">Exemplu impozitare \u00een sistem real vs. la norm\u0103 de venit<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#h-2-taxe-pfa-ce-contribu\u021bii-plate\u0219te-un-pfa\" data-level=\"1\">2. Taxe PFA: Ce contribu\u021bii pl\u0103te\u0219te un PFA?<\/a><ul><li><a href=\"#h-care-este-cuantumul-acestor-contribu\u021bii\" data-level=\"2\">Care este cuantumul acestor contribu\u021bii?<\/a><ul><li><a href=\"#h-contribu\u021bia-la-pensie-cas\" data-level=\"3\">Contribu\u021bia la pensie (CAS)<\/a><\/li><li><a href=\"#h-contribu\u021bia-la-sanatate-cass\" data-level=\"3\">Contribu\u021bia la s\u0103n\u0103tate (CASS)<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/div>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"h-1-taxe-pfa-ce-impozite-plate\u0219te-un-pfa\">1. Taxe PFA: Ce impozite pl\u0103te\u0219te un PFA?<\/h1>\n\n\n\n<p>Exist\u0103 dou\u0103 modalit\u0103\u021bi de impozitare a PFA-urilor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Impozitarea \u00een sistem real<\/strong><\/li>\n\n\n\n<li><strong>Impozitarea la norm\u0103 de venit<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Foarte important de re\u021binut:<\/strong><\/p>\n\n\n\n<p>Impozitul de 10% se aplic\u0103 \u00een cazul ambelor variante. Diferen\u021ba dintre cele dou\u0103 modalit\u0103\u021bi de impozitare este dat\u0103 de <strong>cum anume se calculeaz\u0103 suma la care se aplic\u0103 acest 10% care reprezint\u0103 impozitul datorat.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-impozitarea-in-sistem-real\">Impozitarea \u00een sistem real<\/h2>\n\n\n\n<p><strong>PFA-urile care se impoziteaz\u0103 \u00een sistem real pl\u0103tesc impozit de 10% din venitul net<\/strong>. Venitul net reprezint\u0103 diferen\u021ba dintre venitul brut impozabil \u0219i cheltuielile deductibile. Este, practic, cel mai \u201ccorect\u201d mod de impozitare, intruc\u00e2t reflect\u0103 100% realitatea, adic\u0103 venitul real realizat de Persoana Fizic\u0103 Autorizat\u0103. Pentru a determina venitul net, PFA-ul are obliga\u021bia de a \u021bine o&nbsp;<a href=\"https:\/\/startco.ro\/blog\/contabilitate-pfa-ghid\/\" target=\"_blank\" rel=\"noopener\">eviden\u021b\u0103 contabil\u0103 \u00een partid\u0103 simpl\u0103<\/a>&nbsp;a tuturor veniturilor \u0219i cheltuielilor care au legatur\u0103 cu activitatea economic\u0103 desf\u0103\u0219urat\u0103.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-impozitarea-la-norma-de-venit\">Impozitarea la norm\u0103 de venit<\/h2>\n\n\n\n<p><strong>Impozitarea la norm\u0103 de venit presupune aplicarea procentului de 10% la o sum\u0103 prestabilit\u0103,<\/strong> numit\u0103 \u201cnorm\u0103 de venit\u201d, indiferent de veniturile realizate de PFA \u00een practic\u0103. Aceste sume (norme de venit) se stabilesc \u00een fiecare an, pentru fiecare obiect de activitate considerat eligibil, conform legii, \u0219i pentru fiecare jude\u021b, respectiv localitate \u00een parte. Norma de venit aplicabil\u0103 este cea de unde ai PFA-ul.<\/p>\n\n\n\n<p>Deoarece cheltuielile din desf\u0103\u0219urarea activit\u0103\u021bii nu mai influen\u021beaz\u0103 in niciun fel suma la care se aplic\u0103 cuantumul impozitului de 10%, <strong>contabilitatea in cazul PFA-urilor la norm\u0103 de venit este mai simpl\u0103.&nbsp;<\/strong>&nbsp;Acestea au&nbsp;<strong>obliga\u021bia de a \u021bine doar eviden\u021ba veniturilor<\/strong> (excep\u021bie fac activit\u0103\u021bile precum comer\u021bul cu ridicata sau cu am\u0103nuntul \u0219i produc\u021bia, care necesit\u0103 o eviden\u021b\u0103 contabil\u0103 mai detaliat\u0103).<\/p>\n\n\n\n<p><strong>Important<\/strong>: Pentru aplicarea impozitului la norm\u0103 de venit plafonul a fost redus de la 100.000 la 25.000 de Euro <strong>\u00eencep\u00e2nd cu anul 2023.<\/strong> Po\u021bi citi mai multe informa\u021bii \u00een acest <a href=\"https:\/\/startco.ro\/blog\/ce-taxe-vor-plati-pfa-urile-din-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">articol<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cum-aleg-intre-sistem-real-\u0219i-norma-de-venit-\u0219i-care-varianta-este-mai-avantajoasa\">Cum aleg \u00eentre sistem real \u0219i norm\u0103 de venit \u0219i care variant\u0103 este mai avantajoas\u0103?<\/h2>\n\n\n\n<p>Acest lucru depinde strict de activitatea pe care o desf\u0103\u0219ori \u0219i de venitul net pe care estimezi c\u0103 \u00eel vei avea.<\/p>\n\n\n\n<p>Deoarece nu toate activit\u0103\u021bile sunt eligibile pentru a fi impozitate la norm\u0103 de venit&nbsp;\u2014 g\u0103se\u0219ti aici&nbsp;<a href=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/Lista-Codurilor-CAEN-la-Norma%CC%86-de-Venit.pdf\" target=\"_blank\" rel=\"noopener\">lista codurilor CAEN eligibile<\/a> \u2014 \u00een primul r\u00e2nd trebuie s\u0103 vezi dac\u0103 exist\u0103 posibilitatea alegerii dintre cele dou\u0103 modalit\u0103\u021bi, sau dac\u0103 e\u0219ti obligat s\u0103 te impozitezi \u00een sistem real.<\/p>\n\n\n\n<p><strong>Important: Codurile CAEN 6202 \u0219i 6203 au fost eliminate din nomenclator. Asta \u00eenseamn\u0103 c\u0103 PFA-urile din IT nu mai pot aplica impozitarea la norm\u0103 de venit, ci doar \u00een sistem real, indiferent de venituri.<\/strong><\/p>\n\n\n\n<p>Dac\u0103 activitatea pe care o desf\u0103\u0219ori se reg\u0103se\u0219te \u00een lista codurilor CAEN eligibile, atunci urm\u0103torul pas este s\u0103 te interesezi care este&nbsp;<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2022\/Norme_venit_2022.html\" target=\"_blank\" rel=\"noopener\">norma de venit<\/a>&nbsp;aplicabil\u0103 pentru codul t\u0103u CAEN \u00een jude\u021bul, respectiv localitate unde ai PFA-ul.<\/p>\n\n\n\n<p>Odat\u0103 ce \u0219tii care este norma de venit la care te raportezi, urmeaz\u0103 s\u0103 <strong>estimezi ce venit net real vei avea \u00een cursul anului.&nbsp;<\/strong>Nu uita c\u0103 venit net \u00eenseamn\u0103 venit total minus cheltuieli deductibile. \u00cen cele ce urmeaz\u0103, aplic\u0103 urm\u0103torul ra\u021bionament:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>Dac\u0103 venitul net real estimat este mai mic dec\u00e2t norma de venit in vigoare pentru codul t\u0103u CAEN \u00een jude\u021b \u0219i localitate (acolo unde ai PFA-ul), atunci alege impozitarea \u00een sistem real. \u00cen modul \u0103sta, vei pl\u0103ti un impozit mai mic.<\/b><\/li>\n\n\n\n<li><b>Dac\u0103 venitul net real estimat este mai mare dec\u00e2t norma de venit \u00een vigoare pentru codul t\u0103u CAEN \u00een jude\u021b \u0219i localitate (acolo unde ai PFA-ul), atunci alege impozitarea la norm\u0103 de venit. \u00cen modul \u0103sta, vei pl\u0103ti un impozit mai mic.<\/b><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-exemplu-impozitare-in-sistem-real-vs-la-norma-de-venit\"><strong><u>Exemplu impozitare \u00een sistem real vs. la norm\u0103 de venit<\/u><\/strong><\/h3>\n\n\n\n<p>Spre exemplu, s\u0103 presupunem c\u0103 desf\u0103\u0219ori activit\u0103\u021bi aferente codului CAEN 9602 Coafur\u0103 \u0219i alte activit\u0103\u021bi de \u00eenfrumuse\u021bare \u00een Cluj-Napoca. S\u0103 presupunem, de asemenea, c\u0103 estimezi un venit total anual net de 50000 lei. Norma de venit pentru anul 2021 pentru cod CAEN 9602 \u00een Cluj- Napoca este de 31400 lei. Astfel, impozitul datorat pentru anul 2021 (pentru 12 luni de activitate), \u00een func\u021bie de modul de impozitare este:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00cen sistem real: 10% x 50000 = 5000 lei<\/li>\n\n\n\n<li>La norm\u0103 de venit: 10% x 31400 = 3140 lei<\/li>\n<\/ul>\n\n\n\n<p>\u00cen acest caz, impozitarea la norm\u0103 de venit este clar mai avantajoas\u0103. Dac\u0103, \u00eens\u0103, venitul anual net estimat ar fi fost doar de 20000 lei, aceast\u0103 sum\u0103 ar fi fost mai mic\u0103 dec\u00e2t norma de venit. Astfel, ai fi pl\u0103tit mai pu\u021bin \u00een sistem real.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"h-2-taxe-pfa-ce-contribu\u021bii-plate\u0219te-un-pfa\">2. Taxe PFA: Ce contribu\u021bii pl\u0103te\u0219te un PFA?<\/h1>\n\n\n\n<p>Legea spune c\u0103, indiferent de modul de impozitare ales, \u0219i \u00eendiferent de veniturile ob\u021binute, ca PFA vei datora contribu\u021bia la s\u0103n\u0103tate. \u00cen plus, dac\u0103 venitul total anual pe baza c\u0103ruia se calculeaz\u0103 impozitul datorat este mai mare dec\u00e2t salariul minim pe economie \u00eenmul\u021bit cu 12 luni (sau, pentru&nbsp;<a href=\"https:\/\/startco.ro\/infiintare-pfa\" target=\"_blank\" rel=\"noopener\">PFA-urile nou \u00eenfiin\u021bate<\/a>, cu num\u0103rul de luni de activitate), atunci PFA-ul datoreaz\u0103 \u0219i contribu\u021bia la pensie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-care-este-cuantumul-acestor-contribu\u021bii\"><strong>Care este cuantumul acestor contribu\u021bii?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-contribu\u021bia-la-pensie-cas\">Contribu\u021bia la pensie (CAS)<\/h3>\n\n\n\n<p>Contribu\u021biile la pensie se calculeaz\u0103 dup\u0103 cum urmeaz\u0103:<\/p>\n\n\n\n<p>Dac\u0103 ob\u021bii venituri:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cuprinse \u00eentre 12 \u0219i 24 de salarii minime brute pe \u0163ar\u0103 vei achita CAS la nivelul a 12 salarii minime brute pe \u0163ar\u0103 <\/li>\n\n\n\n<li>peste 24 salarii minime brute pe \u0163ar\u0103 vei achita CAS la nivelul a 24 salarii minime brute pe \u0163ar\u0103 <\/li>\n\n\n\n<li>sub plafonul minim de 12 salarii minime brute pe \u021bar\u0103 \u0219i vrei, totu\u0219i, s\u0103 contribui la sistemul de pensii, po\u021bi face acest lucru. \u00cen acest caz vei pl\u0103ti 25% din plafonul de 12  salarii minime.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-contribu\u021bia-la-sanatate-cass\">Contribu\u021bia la s\u0103n\u0103tate (CASS)<\/h3>\n\n\n\n<p>Contribu\u021biile la s\u0103n\u0103tate se calculeaz\u0103 dup\u0103 cum urmeaz\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 nu ob\u021bii venituri sau veniturile nu dep\u0103\u0219esc plafonul minim de 6 salarii, atunci vei achita CASS la nivelul a 6 salarii minime brute pe \u0163ar\u0103.<\/li>\n\n\n\n<li>Dac\u0103 ob\u021bii venituri cuprinse \u00eentre plafonul minim, de 6 salarii, \u0219i cel maxim, de 60 de salarii, atunci vei achita CASS 10% din venitul realizat.<\/li>\n\n\n\n<li>Dac\u0103 ob\u021bii venituri care dep\u0103\u0219esc plafonul maxim de 60 salarii, atunci vei achita CASS la nivelul a 60 salarii minime brute pe \u0163ar\u0103, indiferent de veniturile realizate.<\/li>\n<\/ul>\n\n\n\n<p><span style=\"color: var(--global-palette3);font-family: inherit;font-size: 30px;font-weight: bold\">3. Taxe PFA: C\u00e2nd \u0219i unde se pl\u0103tesc sumele datorate statului?<\/span><\/p>\n\n\n\n<p>Sumele aferente impozitului pe venit \u0219i contribu\u021biilor sociale se stabilesc prin <strong>completarea \u0219i depunerea Declara\u021biei Unice<\/strong> de c\u0103tre Persoana Fizic\u0103 Autorizat\u0103.<\/p>\n\n\n\n<p>Pentru veniturile ob\u021binute \u00een anul 2024, Declara\u021bia Unic\u0103 trebuie completat\u0103 \u0219i depus\u0103 p\u00e2n\u0103 la data de <strong>25 mai 202<\/strong>5. Tot p\u00e2n\u0103 atunci trebuie pl\u0103tite \u0219i sumele datorate pe anul 2024, stabilite \u00een Declara\u021bia Unic\u0103. <strong>Aceste sume pot fi acum achitate fie direct din contul SPV, fie prin&nbsp;<a href=\"https:\/\/www.ghiseul.ro\/ghiseul\/public\/\" target=\"_blank\" rel=\"noopener\">ghiseul.ro<\/a><\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce impozite \u0219i contribu\u021bii pl\u0103te\u0219te un PFA? Cine datoreaz\u0103 contribu\u021bii sociale la s\u0103n\u0103tate \u0219i pensie \u0219i cum se calculeaz\u0103 cuantumul acestora? C\u00e2nd \u0219i unde se pl\u0103tesc sumele datorate statului? Afl\u0103 r\u0103spunsurile la aceste \u00eentreb\u0103ri \u0219i tot ce trebuie s\u0103 \u0219tii despre taxe PFA \u00een articolul de mai jos. 1. Taxe PFA: Ce impozite pl\u0103te\u0219te un&#8230;<\/p>\n","protected":false},"author":3,"featured_media":16483,"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":[373,370],"tags":[4,5],"class_list":["post-9426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitate-si-legislatie","category-viata-de-freelancer","tag-declaratie-unica","tag-pfa-norma-de-venit"],"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>Taxe PFA: Tot ce trebuie s\u0103 \u0219tii \u00een 2024 | StartCo<\/title>\n<meta name=\"description\" content=\"Afl\u0103 tot ce trebuie s\u0103 \u0219tii despre taxe PFA \u00een 2019: ce impozite \u0219i contribu\u021bii pl\u0103te\u0219te un PFA, cum se calculeaz\u0103, c\u00e2nd \u0219i unde se pl\u0103tesc.\" \/>\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\/taxe-pfa\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe PFA: Tot ce trebuie s\u0103 \u0219tii \u00een 2024\" \/>\n<meta property=\"og:description\" content=\"Afl\u0103 tot ce trebuie s\u0103 \u0219tii despre taxe PFA \u00een 2019: ce impozite \u0219i contribu\u021bii pl\u0103te\u0219te un PFA, cum se calculeaz\u0103, c\u00e2nd \u0219i unde se pl\u0103tesc.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/startco.ro\/blog\/taxe-pfa\/\" \/>\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=\"2021-09-23T08:01:30+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-07T15:46:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/2021\/12\/StartCo-23-1.jpg\" \/>\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\/jpeg\" \/>\n<meta name=\"author\" content=\"Viviana Popa\" \/>\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=\"Viviana Popa\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/startco.ro\/blog\/taxe-pfa\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/startco.ro\/blog\/taxe-pfa\/\"},\"author\":{\"name\":\"Viviana Popa\",\"@id\":\"https:\/\/startco.ro\/blog\/#\/schema\/person\/1bbe96e8a4b59db8234afc52bd99005c\"},\"headline\":\"Taxe PFA: Tot ce trebuie s\u0103 \u0219tii \u00een 2024\",\"datePublished\":\"2021-09-23T08:01:30+00:00\",\"dateModified\":\"2024-02-07T15:46:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/startco.ro\/blog\/taxe-pfa\/\"},\"wordCount\":1251,\"publisher\":{\"@id\":\"https:\/\/startco.ro\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/startco.ro\/blog\/taxe-pfa\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/2021\/12\/StartCo-23-1.jpg\",\"keywords\":[\"declaratie unica\",\"pfa norma de venit\"],\"articleSection\":[\"Contabilitate &amp; 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