{"id":9962,"date":"2023-04-06T11:56:02","date_gmt":"2023-04-06T09:56:02","guid":{"rendered":"https:\/\/ceccarbrasov.ro\/ro\/?p=9962"},"modified":"2023-04-06T11:56:04","modified_gmt":"2023-04-06T09:56:04","slug":"anaf-a-modificat-o-serie-de-acte-normative-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-tva","status":"publish","type":"post","link":"https:\/\/ceccarbrasov.ro\/ro\/anaf-a-modificat-o-serie-de-acte-normative-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-tva\/","title":{"rendered":"ANAF a modificat o serie de acte normative privind \u00eenregistrarea\/anularea \u00eenregistr\u0103rii \u00een scopuri de TVA"},"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-69e5c5c347bad\" 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><span class=\"stk-highlight\">Conf. univ. dr.\u00a0<\/span><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/marcel-vulpoi-j88\/\" target=\"_blank\" rel=\"noreferrer noopener\">Marcel\u00a0<strong>VULPOI<\/strong><\/a><span class=\"stk-highlight\">,\u00a0expert contabil<\/span><\/p>\n<p><span class=\"stk-highlight\">Dup\u0103 cum a informat\u00a0<\/span><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-modificat-o-serie-de-acte-normative-privind-inregistrarea-anularea-inregistrarii-in-scopuri-de-tva-s17765\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>CECCAR Business Magazine<\/em><\/a><span class=\"stk-highlight\">, Ordinul pre\u0219edintelui ANAF<\/span>\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/266398\" target=\"_blank\" rel=\"noreferrer noopener\">nr. 347\/2023<\/a>\u00a0<span class=\"stk-highlight\">pentru modificarea unor acte normative privind \u00eenregistrarea\/anularea \u00eenregistr\u0103rii \u00een scopuri de tax\u0103 pe valoarea ad\u0103ugat\u0103 a fost publicat \u00een Monitorul Oficial nr. 264 din 30 martie 2023. Prezent\u0103m, mai jos, principalele prevederi ale actului normativ.<\/span><\/p>\n<p><strong><span class=\"stk-highlight\">Se renun\u021b\u0103 la formularul 098\u00a0<em>Cerere de \u00eenregistrare \u00een scopuri de tax\u0103 pe valoarea ad\u0103ugat\u0103<\/em><\/span><\/strong><\/p>\n<p><span class=\"stk-highlight\">\u2013 Noua procedur\u0103 de \u00eenregistrare \u00een scopuri de TVA a unei persoane impozabile, la \u00eenfiin\u021bare<\/span><\/p>\n<p><span class=\"stk-highlight\">1. Persoana impozabil\u0103 supus\u0103 \u00eenregistr\u0103rii \u00een registrul comer\u021bului, care solicit\u0103 \u00eenregistrarea \u00een scopuri de tax\u0103 pe valoarea ad\u0103ugat\u0103, depune la oficiul registrului comer\u021bului de pe l\u00e2ng\u0103 tribunal formularul\u00a0<em>Cerere de \u00eenregistrare fiscal\u0103<\/em>, care reprezint\u0103 anex\u0103 la formularul\u00a0<em>Cerere de \u00eenregistrare \u00een registrul comer\u021bului<\/em>, av\u00e2nd completat\u0103 sec\u021biunea corespunz\u0103toare taxei pe valoarea ad\u0103ugat\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">2. Persoana impozabil\u0103 care nu este supus\u0103 \u00eenregistr\u0103rii \u00een registrul comer\u021bului depune la organul fiscal competent declara\u021bia de \u00eenregistrare fiscal\u0103. \u00cen aceast\u0103 situa\u021bie, declara\u021bia de \u00eenregistrare fiscal\u0103 se depune cu ocazia primei \u00eenregistr\u0103ri fiscale, de regul\u0103, cu...<em><a href=\"https:\/\/ceccar.ro\/ro\/?p=29132\">Cititi articolul integral pe site-ul CECCAR<\/a><\/em><\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e5c5c3482c6\" 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\/2023\/04\/ordinul-anaf-nr-347-2023-se-renunta-la-formularul-098-cerere-de-inregistrare-in-scopuri-de-taxa-a11103.jpg\"  alt=\"ordinul-anaf-nr-347-2023-se-renunta-la-formularul-098-cerere-de-inregistrare-in-scopuri-de-taxa-a11103\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/04\/ordinul-anaf-nr-347-2023-se-renunta-la-formularul-098-cerere-de-inregistrare-in-scopuri-de-taxa-a11103.jpg\"><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\/2023\/04\/ordinul-anaf-nr-347-2023-se-renunta-la-formularul-098-cerere-de-inregistrare-in-scopuri-de-taxa-a11103-393x295.jpg 393w, https:\/\/ceccarbrasov.ro\/ro\/wp-content\/uploads\/2023\/04\/ordinul-anaf-nr-347-2023-se-renunta-la-formularul-098-cerere-de-inregistrare-in-scopuri-de-taxa-a11103-320x240.jpg 320w\"   alt=\"ordinul-anaf-nr-347-2023-se-renunta-la-formularul-098-cerere-de-inregistrare-in-scopuri-de-taxa-a11103\" 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 Dup\u0103 cum a informat\u00a0CECCAR Business Magazine, Ordinul pre\u0219edintelui ANAF\u00a0nr. 347\/2023\u00a0pentru modificarea unor acte normative privind \u00eenregistrarea\/anularea \u00eenregistr\u0103rii \u00een scopuri de tax\u0103 pe valoarea ad\u0103ugat\u0103 a fost publicat \u00een Monitorul Oficial nr. [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":9963,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-9962","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\/9962","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=9962"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/9962\/revisions"}],"predecessor-version":[{"id":9965,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/posts\/9962\/revisions\/9965"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media\/9963"}],"wp:attachment":[{"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/media?parent=9962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/categories?post=9962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbrasov.ro\/ro\/wp-json\/wp\/v2\/tags?post=9962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}