{"id":11795,"date":"2025-03-16T12:43:41","date_gmt":"2025-03-16T10:43:41","guid":{"rendered":"https:\/\/ceccarbrasov.ro\/ro\/?p=11795"},"modified":"2025-03-16T12:43:46","modified_gmt":"2025-03-16T10:43:46","slug":"noi-reguli-contabile-situatia-trezoreriei-si-impozitul-minim-pe-cifra-de-afaceri-reglementate-prin-omf-nr-255-2025","status":"publish","type":"post","link":"https:\/\/ceccarbrasov.ro\/ro\/noi-reguli-contabile-situatia-trezoreriei-si-impozitul-minim-pe-cifra-de-afaceri-reglementate-prin-omf-nr-255-2025\/","title":{"rendered":"Noi reguli contabile: Situa\u021bia trezoreriei \u0219i impozitul minim pe cifra de afaceri, reglementate prin OMF nr. 255\/2025"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e199d880b90\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><strong>Conf. univ. dr.\u00a0<a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi\/j\/NTQ2MTMyMTA0MzQ5NzE2M4I24UjOnhtndGAKVtokCdk\">Marcel\u00a0Vulpoi<\/a>,\u00a0expert contabil<\/strong><\/p>\n<p><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/294745\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Ordinul MF nr. 255\/2025 cu privire la reglementarea unor aspecte de raportare contabil\u0103<\/strong><\/a>\u00a0a fost publicat \u00een Monitorul Oficial, Partea I nr. 135 din 14 februarie 2025.<\/p>\n<p>Principalele prevederi:<\/p>\n<p><strong>I. Declara\u021bia privind situa\u021bia de trezorerie:<\/strong><\/p>\n<p>Prin acest ordin se reglementeaz\u0103 aspectele care vizeaz\u0103 formatul declara\u021biei men\u021bionate, precum \u0219i condi\u021biile de \u00eentocmire \u0219i depunere a acesteia. Astfel, \u00een ceea ce prive\u0219te formatul declara\u021biei, se propune un format similar celui aplicabil pentru exerci\u021biul financiar al anului 2023:<\/p>\n<p>1. Persoanele juridice f\u0103r\u0103 scop patrimonial care au primit sume reprezent\u00e2nd subven\u021bii, sponsoriz\u0103ri, sume redirec\u021bionate, conform legii, din impozitul pe profit, impozitul pe venitul micro\u00eentreprinderilor, respectiv din impozitul pe venitul datorat de persoanele fizice, precum \u0219i alte forme similare de finan\u021bare , \u00eentocmesc Declara\u021bia privind situa\u021bia de trezorerie, \u00een formatul prev\u0103zut \u00een...<em><a href=\"https:\/\/ceccar.ro\/ro\/?p=33230\">Cititi articolul integral pe site-ul CECCAR<\/a><\/em><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e199d88123f\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2025\/03\/NTQ2MTMyMTA0MzQ5NzE2M8hVFt6k9UpmWYSvQ_hTvwncupKAxSAN5HZg2SM-CQChMfuv3CyOfmphaz8qvDpU2Nyb1juwGGu0xnqKeDRTwokvkdBD7oW2OojwS-xni-KOWmDWw1pz11gAs0qC579wCRDdLFSUuGYDH8sK_GWibyI.jpeg\"  alt=\"NTQ2MTMyMTA0MzQ5NzE2M8hVFt6k9UpmWYSvQ_hTvwncupKAxSAN5HZg2SM-CQChMfuv3CyOfmphaz8qvDpU2Nyb1juwGGu0xnqKeDRTwokvkdBD7oW2OojwS-xni-KOWmDWw1pz11gAs0qC579wCRDdLFSUuGYDH8sK_GWibyI\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2025\/03\/NTQ2MTMyMTA0MzQ5NzE2M8hVFt6k9UpmWYSvQ_hTvwncupKAxSAN5HZg2SM-CQChMfuv3CyOfmphaz8qvDpU2Nyb1juwGGu0xnqKeDRTwokvkdBD7oW2OojwS-xni-KOWmDWw1pz11gAs0qC579wCRDdLFSUuGYDH8sK_GWibyI.jpeg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2025\/03\/NTQ2MTMyMTA0MzQ5NzE2M8hVFt6k9UpmWYSvQ_hTvwncupKAxSAN5HZg2SM-CQChMfuv3CyOfmphaz8qvDpU2Nyb1juwGGu0xnqKeDRTwokvkdBD7oW2OojwS-xni-KOWmDWw1pz11gAs0qC579wCRDdLFSUuGYDH8sK_GWibyI-393x295.jpeg 393w, https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2025\/03\/NTQ2MTMyMTA0MzQ5NzE2M8hVFt6k9UpmWYSvQ_hTvwncupKAxSAN5HZg2SM-CQChMfuv3CyOfmphaz8qvDpU2Nyb1juwGGu0xnqKeDRTwokvkdBD7oW2OojwS-xni-KOWmDWw1pz11gAs0qC579wCRDdLFSUuGYDH8sK_GWibyI-320x240.jpeg 320w\"   alt=\"NTQ2MTMyMTA0MzQ5NzE2M8hVFt6k9UpmWYSvQ_hTvwncupKAxSAN5HZg2SM-CQChMfuv3CyOfmphaz8qvDpU2Nyb1juwGGu0xnqKeDRTwokvkdBD7oW2OojwS-xni-KOWmDWw1pz11gAs0qC579wCRDdLFSUuGYDH8sK_GWibyI\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Conf. univ. dr.\u00a0Marcel\u00a0Vulpoi,\u00a0expert contabil Ordinul MF nr. 255\/2025 cu privire la reglementarea unor aspecte de raportare contabil\u0103\u00a0a fost publicat \u00een Monitorul Oficial, Partea I nr. 135 din 14 februarie 2025. Principalele prevederi: I. Declara\u021bia privind [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":11796,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-11795","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/11795","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/comments?post=11795"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/11795\/revisions"}],"predecessor-version":[{"id":11798,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/11795\/revisions\/11798"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media\/11796"}],"wp:attachment":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media?parent=11795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/categories?post=11795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/tags?post=11795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}