{"id":10186,"date":"2026-01-23T11:30:40","date_gmt":"2026-01-23T09:30:40","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=10186"},"modified":"2026-01-23T11:30:42","modified_gmt":"2026-01-23T09:30:42","slug":"anaf-propune-un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/anaf-propune-un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata\/","title":{"rendered":"ANAF propune un nou model al formularului (300) \u201eDecont de tax\u0103 pe valoarea ad\u0103ugat\u0103\u201d"},"content":{"rendered":"\n<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) propune, printr-un\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20260122154848_detalii_proiect.zip\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>proiect de Ordin<\/strong><\/a>\u00a0publicat \u00een transparen\u021b\u0103 decizional\u0103, actualizarea modelului \u0219i con\u021binutului formularului (300) \u201eDecont de tax\u0103 pe valoarea ad\u0103ugat\u0103\u201d. ANAF reaminte\u0219te, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ c\u0103, potrivit prevederilor art.II pct. 42 din\u00a0<em>Legea nr. 141\/2025 privind unele m\u0103suri fiscal-bugetare<\/em>, publicat\u0103 \u00een Monitorul Oficial nr. 699 din 25 iulie 2025, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, \u00eencep\u00e2nd cu data de 1 august 2025 s-au modificat prevederile referitoare la cotele de tax\u0103 pe valoarea ad\u0103ugat\u0103 prev\u0103zute la art. 291 din Legea nr. 227\/2015 privind Codul fiscal, \u00een sensul \u00een care cota standard de TVA s-a majorat de la 19% la 21% \u0219i a fost stabilit\u0103 o cot\u0103 redus\u0103 de 11%. De asemenea, potrivit art.III din acela\u0219i act normativ, pentru livrarea de locuin\u021be c\u0103tre persoanele fizice, s-au prev\u0103zut dispozi\u021bii tranzitorii potrivit c\u0103rora se aplic\u0103 cota redus\u0103 de 9%, p\u00e2n\u0103 la 31 iulie 2026, dac\u0103 sunt \u00eendeplinite anumite condi\u021bii expres prev\u0103zute de lege.<\/p>\n<p>Cite\u0219te mai multe \u00een CECCAR Business Magazine.<\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) propune, printr-un\u00a0proiect de Ordin\u00a0publicat \u00een transparen\u021b\u0103 decizional\u0103, actualizarea modelului \u0219i con\u021binutului formularului (300) \u201eDecont de tax\u0103 pe valoarea ad\u0103ugat\u0103\u201d. ANAF reaminte\u0219te, \u00een Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10187,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10186","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/10186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/comments?post=10186"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/10186\/revisions"}],"predecessor-version":[{"id":10188,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/10186\/revisions\/10188"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/10187"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=10186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=10186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=10186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}