{"id":6671,"date":"2022-03-24T17:48:11","date_gmt":"2022-03-24T15:48:11","guid":{"rendered":"https:\/\/ceccarbuzau.ro\/ro\/?p=6671"},"modified":"2022-03-24T17:48:13","modified_gmt":"2022-03-24T15:48:13","slug":"clarificari-privind-datele-de-la-care-categoriile-de-contribuabili-trebuie-sa-transmita-fisierul-standard-de-control-fiscal%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/ceccarbuzau.ro\/ro\/clarificari-privind-datele-de-la-care-categoriile-de-contribuabili-trebuie-sa-transmita-fisierul-standard-de-control-fiscal%ef%bf%bc\/","title":{"rendered":"Clarific\u0103ri privind datele de la care categoriile de contribuabili trebuie s\u0103 transmit\u0103 fi\u0219ierul standard de control fiscal\ufffc"},"content":{"rendered":"\n<p><span class=\"stk-highlight\">\u00cen Monitorul Oficial nr. 275 din 22 martie 2022 a fost publicat<\/span><em><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/252807\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0OPANAF nr. 373\/2022<\/a>\u00a0<\/em><span class=\"stk-highlight\"><em>pentru modificarea anexei nr. 5 la OPANAF nr. 1.783\/2021 privind natura informa\u021biilor pe care contribuabilul\/pl\u0103titorul trebuie s\u0103 le declare prin fi\u0219ierul standard de control fiscal, modelul de raportare, procedura \u0219i condi\u021biile de transmitere, precum \u0219i termenele de transmitere \u0219i data\/datele de la care categoriile de contribuabili\/pl\u0103titori sunt obligate s\u0103 transmit\u0103 fi\u0219ierul standard de control fiscal<\/em>. Anexa 5 vizeaz\u0103\u00a0<strong>data\/datele de la care categoriile de contribuabili\/pl\u0103titori sunt obliga\u021bi s\u0103 transmit\u0103 fi\u0219ierul standard de control fiscal, precum \u0219i categoriile de contribuabili\/pl\u0103titori exceptate de la transmiterea fi\u0219ierului standard de control<\/strong>.<\/span><\/p>\n<p><span class=\"stk-highlight\">ANAF men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103, \u00een\u00a0 Monitorul Oficial nr. 1073 din 9 noiembrie 2021, a fost publicat\u00a0<em>OPANAF nr. 1783\/2021<\/em>\u00a0<em>privind natura informa\u021biilor pe care contribuabilul\/pl\u0103titorul trebuie s\u0103 le declare prin fi\u0219ierul standard de control fiscal, modelul de raportare, procedura \u0219i condi\u021biile de transmitere, precum \u0219i termenele de transmitere \u0219i data\/datele de la care categoriile de contribuabili\/pl\u0103titori sunt obligate s\u0103 transmit\u0103 fi\u0219ierul standard de control fiscal<\/em>, care cuprinde 5 anexe \u0219i care reglementeaz\u0103 urm\u0103toarele aspecte:\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>\u00a0definirea Fi\u0219ierului Standard de Control Fiscal (SAF-T), care reprezint\u0103 un standard interna\u021bional conceput de Organiza\u021bia pentru Cooperare \u0219i Dezvoltare Economic\u0103, ce vizeaz\u0103 schimbul electronic de date contabile \u00eentre contribuabil \u0219i agen\u021biile na\u021bionale de administrare fiscal\u0103. La baza implement\u0103rii SAF-T \u00een Rom\u00e2nia a stat versiunea OCDE SAT-T 2.0, care reprezint\u0103 versiunea actualizat\u0103 la data emiterii ordinului;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>implementarea Fi\u0219ierului standard de control fiscal (SAF-T), care presupune obliga\u021bia contribuabilului de a furniza organului fiscal central o declara\u021bie cuprinz\u00e2nd informa\u021bii din eviden\u021ba fiscal\u0103 \u0219i contabil\u0103, prin intermediul unei Declara\u021bii informative privind fi\u0219ierul standard de control fiscal (<strong>Declara\u021bia informativ\u0103 D406)<\/strong>;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>modalitatea de transmitere a D406;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>stabilirea, \u00een func\u021bie de categoria de contribuabili, a termenelor de depunere a primei declara\u021bii informative D406;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>stabilirea unor perioade de gra\u021bie de care pot beneficia contribuabilii\/pl\u0103titorii;\u00a0<strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>stabilirea activit\u0103\u021bilor privind preg\u0103tirea \u0219i depunerea D406.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai multe \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/clarificari-privind-datele-de-la-care-categoriile-de-contribuabili-trebuie-sa-transmita-fisierul-standard-de-control-fiscal-s14621\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/clarificari-privind-datele-de-la-care-categoriile-de-contribuabili-trebuie-sa-transmita-fisierul-standard-de-control-fiscal-s14621\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen Monitorul Oficial nr. 275 din 22 martie 2022 a fost publicat\u00a0OPANAF nr. 373\/2022\u00a0pentru modificarea anexei nr. 5 la OPANAF nr. 1.783\/2021 privind natura informa\u021biilor pe care contribuabilul\/pl\u0103titorul trebuie s\u0103 le declare prin fi\u0219ierul standard de control fiscal, modelul de raportare, procedura \u0219i condi\u021biile de transmitere, precum \u0219i termenele de transmitere \u0219i data\/datele de la [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6672,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,17],"tags":[],"class_list":["post-6671","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/6671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/comments?post=6671"}],"version-history":[{"count":1,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/6671\/revisions"}],"predecessor-version":[{"id":6673,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/posts\/6671\/revisions\/6673"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media\/6672"}],"wp:attachment":[{"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/media?parent=6671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/categories?post=6671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbuzau.ro\/ro\/wp-json\/wp\/v2\/tags?post=6671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}