{"id":10298,"date":"2023-02-10T12:41:56","date_gmt":"2023-02-10T10:41:56","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=10298"},"modified":"2023-02-10T12:41:58","modified_gmt":"2023-02-10T10:41:58","slug":"anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-transferul-de-moneda-virtuala","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-transferul-de-moneda-virtuala\/","title":{"rendered":"ANAF a publicat un material informativ privind tratamentul fiscal al veniturilor realizate de persoanele fizice din transferul de moned\u0103 virtual\u0103"},"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-69e1b0229a57e\" class=\"fw-col-sm-8 tf-sh-db3736b1d283dc995de9f081070da1d5\" >\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-df51d7dca9e3cb54c893b8fa3d5c3c25 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la sec\u021biunea<\/span>\u00a0<a href=\"https:\/\/www.anaf.ro\/anaf\/internet\/ANAF\/asistenta_contribuabili\/servicii_oferite_contribuabililor\/ghiduri_curente\/!ut\/p\/a1\/hY9NC4JAEIZ_SwevzqQp1k2h3KxDGpHtJVbwK2xX1k3_fhoeIsrmNsPz8M4LFGKgnLVlzlQpOKuGndpXMic2MRwjwMh0MLS8zdpbHhF32AOXHsAf4-KHT0Ic_G1k-QdEfzH6E8Cf_DPQyQi0R2DixQBoXonkVffi8sR0cqAyzVKZSv0h-3OhVN2sNNSw6zqdcZbpUmj4jS9EoyB-w6C-n2K8WVW7d2dPqvADqg!!\/dl5\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" target=\"_blank\" rel=\"noreferrer noopener\">Asisten\u021b\u0103 contribuabili<\/a><span class=\"stk-highlight\">, un<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Brosusa_Criptomonede_2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>material informativ<\/em><\/strong><\/a>\u00a0<span class=\"stk-highlight\"><em>privind tratamentul fiscal al veniturilor realizate de persoanele fizice din transferul de moned\u0103 virtual\u0103<\/em>.<\/span>\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Brosusa_Criptomonede_2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Bro\u0219ura<\/a>\u00a0<span class=\"stk-highlight\">cuprinde informa\u021bii referitoare la declararea veniturilor, calculul impozitului, contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate, venituri ob\u021binute din str\u0103in\u0103tate.<\/span><\/p>\n<p><span class=\"stk-highlight\">Veniturile realizate de persoanele fizice din transferul de moned\u0103 virtual\u0103 reprezint\u0103 venituri impozabile \u0219i le sunt aplicabile prevederile Cap. X \u201eVenituri din alte surse\u201d din Titlul IV \u2013 \u201dImpozitul pe venit\u201d din Codul fiscal. Veniturile impozabile cuprind at\u00e2t veniturile \u00een numerar (care presupun o remunera\u021bie financiar\u0103), c\u00e2t \u0219i cele \u00een natur\u0103 (spre exemplu, produse, servicii, c\u0103l\u0103torii etc.).<\/span><\/p>\n<p><span class=\"stk-highlight\">Persoanele care realizeaz\u0103 venituri din transferul de moned\u0103 virtual\u0103 au obliga\u021bia de a declara aceste venituri prin completarea \u0219i depunerea\u00a0<em>Declara\u021biei unice privind impozitul pe venit \u0219i contribu\u021biile sociale datorate de persoanele fizice \u2013 Capitolul I. Date privind veniturile realizate la organul fiscal competent<\/em>, pentru fiecare an fiscal, p\u00e2n\u0103 la data de 25 mai, inclusiv, a anului urm\u0103tor celui de realizare a venitului.<\/span><\/p>\n<p><span class=\"stk-highlight\">Impozitul pe venit datorat pentru aceste venituri se calculeaz\u0103 de c\u0103tre contribuabil prin aplicarea cotei de 10% asupra c\u00e2\u0219tigului realizat, determinat ca diferen\u021b\u0103 pozitiv\u0103 \u00eentre pre\u021bul de v\u00e2nzare \u0219i pre\u021bul de achizi\u021bie, inclusiv costurile directe aferente tranzac\u021biei. C\u00e2\u0219tigul sub nivelul a 200 lei\/tranzac\u021bie nu se impoziteaz\u0103, cu condi\u021bia ca totalul c\u00e2\u0219tigurilor \u00eentr-un an fiscal s\u0103 nu dep\u0103\u0219easc\u0103 nivelul de 600 lei. Termenul de plat\u0103 a impozitului pe venit este termenul limit\u0103 de depunere a\u00a0<em>Declara\u021biei unice privind impozitul pe venit \u0219i contribu\u021biile sociale datorate de persoanele fizice \u2013 Capitolul I. Date privind veniturile realizate<\/em>.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-transferul-de-moneda-virtuala-s17380\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-transferul-de-moneda-virtuala-s17380\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e1b0229ad2b\" class=\"fw-col-sm-4 tf-sh-208745ab4407cd21ff84a017ed32fa9f\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\t<div class=\"fw-imagebox clearfix fw-imagebox-1 tf-sh-143421cb29e29ffc9ac9f7afabac6102 text-left   \"  style=\"\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-parent  \" style=\"width: 100%;\">\n\t\t\t\t\t\t\t\t\t<div class=\"fw-block-image-child fw-ratio-16-9 fw-ratio-container\">\n\t\t\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-a10843.jpg\"  alt=\"anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-a10843\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-a10843.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:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-a10843-614x346.jpg 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-a10843-295x166.jpg 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-a10843-590x332.jpg 590w\"   alt=\"anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-a10843\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t<div class=\"fw-imagebox-aside\" style=\"\">\n\t\t\n\t\t\n\t\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a publicat pe site-ul institu\u021biei, la sec\u021biunea\u00a0Asisten\u021b\u0103 contribuabili, un\u00a0material informativ\u00a0privind tratamentul fiscal al veniturilor realizate de persoanele fizice din transferul de moned\u0103 virtual\u0103.\u00a0Bro\u0219ura\u00a0cuprinde informa\u021bii referitoare la declararea veniturilor, calculul [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10299,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10298","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/comments?post=10298"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10298\/revisions"}],"predecessor-version":[{"id":10301,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10298\/revisions\/10301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/10299"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=10298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=10298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=10298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}