{"id":709967,"date":"2026-08-25T13:27:03","date_gmt":"2026-08-25T13:27:03","guid":{"rendered":"https:\/\/microscopemedia.com\/?p=709967"},"modified":"2026-08-25T13:27:03","modified_gmt":"2026-08-25T13:27:03","slug":"nicusor-dan-a-promulgat-legea-care-corecteaza-situatiile-controversate-privind-tva-vine-in-sprijinul-contribuabililor-afectati","status":"publish","type":"post","link":"https:\/\/microscopemedia.com\/?p=709967","title":{"rendered":"Nicu\u0219or Dan a promulgat legea care corecteaz\u0103 situa\u021biile controversate privind TVA: \u201eVine \u00een sprijinul contribuabililor afecta\u021bi\u201d"},"content":{"rendered":"
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Pre\u0219edintele Rom\u00e2niei, Nicu\u0219or Dan, a anun\u021bat mar\u021bi, pe pagina sa de X, c\u0103 a promulgat o lege prin care sunt corectate anumite situa\u021bii considerate inechitabile \u00een aplicarea regimului TVA.<\/p>\n

M\u0103sura \u00eei vizeaz\u0103 \u00een special pe contribuabilii c\u0103rora \u201ele-a fost anulat codul de TVA \u0219i care, de\u0219i nu au facturat distinct \u0219i nu au colectat TVA de la clien\u021bi\u201d, le-au fost stabilite ulterior, retroactiv, obliga\u021bii fiscale, dob\u00e2nzi \u0219i penalit\u0103\u021bi.<\/p>\n

\u201eAm promulgat o lege important\u0103 care corecteaz\u0103 o inechitate produs\u0103 \u00een aplicarea regimului TVA \u0219i vine \u00een sprijinul contribuabililor afecta\u021bi\u201d, a transmis Nicu\u0219or Dan.<\/p>\n

Ce se schimb\u0103 pentru contribuabili<\/h2>\n

Potrivit pre\u0219edintelui, legea \u201ecorecteaz\u0103 aceast\u0103 situa\u021bie prin anularea obliga\u021biilor fiscale principale \u0219i a accesoriilor aferente pentru cazurile expres prev\u0103zute de lege\u201d. M\u0103sura se aplic\u0103 inclusiv unor obliga\u021bii care au fost deja stabilite prin decizii de impunere.<\/p>\n

\u201ePrima situa\u021bie pe care legea o \u00eendreapt\u0103 este cea a contribuabililor c\u0103rora le-a fost anulat codul de TVA \u0219i care, de\u0219i nu au facturat distinct \u0219i nu au colectat TVA de la clien\u021bi, s-au confruntat ulterior cu stabilirea retroactiv\u0103, prin decizii de impunere, a unor obliga\u021bii de TVA, la care s-au ad\u0103ugat dob\u00e2nzi \u0219i penalit\u0103\u021bi\u201d, a explicat Nicu\u0219or Dan.<\/p>\n

Pre\u0219edintele a scris c\u0103, pentru unele \u00eentreprinderi afectate, aceste obliga\u021bii acumulate pentru perioade fiscale anterioare au reprezentat \u201eo sarcin\u0103 financiar\u0103 important\u0103, cu efecte negative directe asupra activit\u0103\u021bii lor\u201d.<\/p>\n

\u201eLegea corecteaz\u0103 aceast\u0103 situa\u021bie prin anularea obliga\u021biilor fiscale principale \u0219i a accesoriilor aferente pentru cazurile expres prev\u0103zute de lege\u201d, a precizat \u0219eful statului.<\/p>\n

M\u0103sura nu se limiteaz\u0103 la deciziile de impunere deja comunicate. Potrivit lui Nicu\u0219or Dan, sunt vizate \u0219i situa\u021biile \u00een care \u201edecizia a fost emis\u0103, dar nu a fost \u00eenc\u0103 comunicat\u0103, precum \u0219i cele \u00een care organul fiscal nu a emis \u00eenc\u0103 decizia pentru perioadele vizate de lege\u201d.<\/p>\n

TVA-ul colectat r\u0103m\u00e2ne datorat<\/h2>\n

Pre\u0219edintele a scris \u00eens\u0103 c\u0103 legea nu reprezint\u0103 o anulare general\u0103 a obliga\u021biilor de TVA. Contribuabilii care au trecut TVA distinct pe facturi sau au \u00eencasat taxa de la clien\u021bi vor continua s\u0103 aib\u0103 obliga\u021bia de plat\u0103.<\/p>\n

\u201eEste important de subliniat c\u0103 nu vorbim despre o anulare general\u0103 \u0219i necondi\u021bionat\u0103 a obliga\u021biilor de TVA. Legea nu se aplic\u0103 opera\u021biunilor pentru care contribuabilul a \u00eenscris distinct TVA \u00een facturi sau \u00een documente echivalente ori a colectat, integral sau par\u021bial, taxa de la beneficiari\u201d, a transmis pre\u0219edintele.<\/p>\n

El a explicat c\u0103, \u00een aceste cazuri, obliga\u021bia fiscal\u0103 r\u0103m\u00e2ne \u00een vigoare.<\/p>\n

\u201eAcolo unde TVA a fost facturat\u0103 distinct sau efectiv colectat\u0103 de la clien\u021bi, obliga\u021bia fiscal\u0103 r\u0103m\u00e2ne. Anularea obliga\u021biilor vizate de lege se face din oficiu de c\u0103tre administra\u021bia fiscal\u0103\u201d, a mai spus Nicu\u0219or Dan.<\/p>\n

Banii pl\u0103ti\u021bi pot fi recupera\u021bi<\/h2>\n

Potrivit pre\u0219edintelui Nicu\u0219or Dan, legea produce efecte \u0219i pentru contribuabilii care au achitat deja sumele stabilite de administra\u021bia fiscal\u0103.<\/p>\n

\u201eContribuabilii care au achitat sumele stabilite prin deciziile de impunere care intr\u0103 sub inciden\u021ba legii le vor putea solicita \u00eenapoi. Astfel, m\u0103sura produce efecte \u0219i pentru cei care au executat deja obliga\u021biile stabilite de administra\u021bia fiscal\u0103, evit\u00e2nd ca ace\u0219tia s\u0103 fie dezavantaja\u021bi fa\u021b\u0103 de contribuabilii ale c\u0103ror obliga\u021bii nu au fost \u00eenc\u0103 stinse\u201d, a explicat pre\u0219edintele Rom\u00e2niei.<\/p>\n

Acesta afirm\u0103 c\u0103, prin intermediul acestei legi, se urm\u0103re\u0219te \u00eenl\u0103turarea, \u201epentru situa\u021biile expres prev\u0103zute, consecin\u021be patrimoniale dispropor\u021bionate \u0219i sunt eliberate resurse care vor r\u0103m\u00e2ne \u00een activitatea \u00eentreprinderilor\u201d.<\/p>\n

ANAF are 30 de zile pentru procedura de aplicare<\/h2>\n

Administra\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 va trebui s\u0103 stabileasc\u0103 procedura prin care prevederile legii vor fi aplicate. Potrivit pre\u0219edintelui, \u201eANAF are la dispozi\u021bie 30 de zile de la intrarea \u00een vigoare a legii pentru aprobarea procedurii de aplicare\u201d.<\/p>\n

Nicu\u0219or Dan sus\u021bine c\u0103 m\u0103sura \u201eurm\u0103re\u0219te un tratament fiscal mai echitabil \u0219i mai predictibil, f\u0103r\u0103 a exonera de la plat\u0103 TVA care a fost efectiv facturat\u0103 distinct sau colectat\u0103 de la beneficiari\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"

Pre\u0219edintele Rom\u00e2niei, Nicu\u0219or Dan, a anun\u021bat mar\u021bi, pe pagina sa de X, c\u0103 a promulgat o lege prin care sunt corectate anumite situa\u021bii considerate inechitabile \u00een aplicarea regimului TVA. M\u0103sura … Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":709968,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"Default","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/posts\/709967"}],"collection":[{"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=709967"}],"version-history":[{"count":0,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/posts\/709967\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=\/wp\/v2\/media\/709968"}],"wp:attachment":[{"href":"https:\/\/microscopemedia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=709967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=709967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/microscopemedia.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=709967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}