{"id":10306,"date":"2023-02-10T12:52:39","date_gmt":"2023-02-10T10:52:39","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=10306"},"modified":"2023-02-10T12:52:41","modified_gmt":"2023-02-10T10:52:41","slug":"ghid-anaf-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-tranzactionarea-jetoanelor-nefungibile-nft","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/ghid-anaf-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-tranzactionarea-jetoanelor-nefungibile-nft\/","title":{"rendered":"Ghid ANAF privind tratamentul fiscal al veniturilor realizate de persoanele fizice din tranzac\u021bionarea jetoanelor nefungibile (NFT)"},"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-69e1d6f7b24a4\" class=\"fw-col-sm-8 tf-sh-42f4740b41248ba7e6f3a0d97ba7e945\" >\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-dc7be7ef4dd3a6001e4bb4f79c3f7078 \" >\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\/Brosura_NFT_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 tranzac\u021bionarea jetoanelor nefungibile (NFT, dup\u0103 termenul englezesc non-fungible token)<\/em>.\u00a0<\/span><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Brosura_NFT_2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Bro\u0219ura<\/a>\u00a0<span class=\"stk-highlight\">include defini\u021bia jetoanelor nefungibile (NFT), aspecte referitoare la veniturile din drepturi de proprietate intelectual\u0103, obliga\u021bii declarative \u0219i de plat\u0103 ce le revin persoanelor fizice care ob\u021bin venituri din v\u00e2nzarea de con\u021binut sub forma unor fi\u0219iere digitale, venituri ob\u021binute de persoane fizice care tranzac\u021bioneaz\u0103 crea\u021bii NFT, altele dec\u00e2t autorul crea\u021biei NFT, stabilirea datei realiz\u0103rii venitului din tranzac\u021bionarea NFT.<\/span><\/p>\n<p><span class=\"stk-highlight\">Veniturile ob\u021binute de persoanele fizice din tranzac\u021bionarea jetoanelor nefungibile (NFT, dup\u0103 termenul englezesc non-fungible token) reprezint\u0103 venituri impozabile. Veniturile impozabile cuprind at\u00e2t veniturile \u00een numerar (care presupun o remunera\u021bie financiar\u0103), c\u00e2t \u0219i cele \u00een natur\u0103 (spre ex. produse, servicii, c\u0103l\u0103torii etc.). Un\u00a0<strong><em>jeton nefungibil<\/em><\/strong>\u00a0(<strong><em>NFT<\/em><\/strong>, dup\u0103 termenul englezesc non-fungible token) este o unitate de date unic\u0103 dintr-un registru contabil informatic denumit blockchain. Jetoanelor nefungibile le corespund fi\u0219iere de diverse formate, \u00een func\u021bie de natura procesului de crea\u021bie: fotografii, \u00eenregistr\u0103ri audio, videoclipuri etc. De\u0219i fi\u0219ierele \u00een sine pot fi copiate jetoanele infungibile care le sunt asociate sunt consemnate \u0219i monitorizate \u00een permanen\u021b\u0103 \u00een registrele blockchain din care fac parte, oferindu-le cump\u0103r\u0103torilor dovada dreptului de proprietate. Registrele folosite la scar\u0103 larg\u0103, precum Ethereum, Bitcoin Cash, Flux etc., au fiecare c\u00e2te un ansamblu de standarde ce reglementeaz\u0103 utilizarea NFT. Jetoanele nefungibile pot fi folosite pentru comercializarea crea\u021biilor digitale, cum ar fi arta digital\u0103, articolele din jocurile video \u0219i muzica. Totu\u0219i, at\u00e2t fi\u0219ierul ce con\u021bine crea\u021bia original\u0103, c\u00e2t \u0219i orice copie a sa pot fi accesate de oricine, nu doar de proprietarul jetonului.<\/span><\/p>\n<p><span class=\"stk-highlight\">Persoanele fizice care ob\u021bin venituri din v\u00e2nzarea, pe platforme specializate, denumite blockchain, de con\u021binut sub forma unor fi\u0219iere digitale (NFT), \u00een condi\u021biile Legii nr. 8\/1996 privind dreptul de autor \u0219i drepturile conexe, au obliga\u021bia de a declara aceste venituri, indiferent dac\u0103 aceste venituri sunt realizate din Rom\u00e2nia sau din str\u0103in\u0103tate, \u00een\u00a0<em>Declara\u021bia unic\u0103 privind impozitul pe venit \u0219i contribu\u021biile sociale datorate de persoanele fizice<\/em>, cu respectarea prevederilor art. 71 \u0219i art. 72\u00b9 sau art. 73, dup\u0103 caz, din Codul fiscal. \u00cen situa\u021bia \u00een care creatorul de con\u021binut va ob\u021bine, ulterior v\u00e2nz\u0103rii ini\u021biale, venituri din v\u00e2nz\u0103rile recurente\/repetate (<em>NFT royalties<\/em>) are, de asemenea, obliga\u021bia declar\u0103rii acestor venituri \u00een\u00a0<em>Declara\u021bia unic\u0103 privind impozitul pe venit \u0219i contribu\u021biile sociale datorate de persoanele fizice<\/em>, la aceea\u0219i categorie de venit.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een\u00a0<em><a href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-o-brosura-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-tranzactionarea-jetoanelor-nefungibile-nft-s17383\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-o-brosura-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-tranzactionarea-jetoanelor-nefungibile-nft-s17383\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e1d6f7b2c95\" class=\"fw-col-sm-4 tf-sh-7270f46b02b29732ab06bc6f81c13e50\" >\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-c4eb0958299f8fc6e7c2562146c5bbe5 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\/ghid-anaf-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-tranzactionarea-a10845.jpg\"  alt=\"ghid-anaf-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-tranzactionarea-a10845\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/ghid-anaf-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-tranzactionarea-a10845.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\/ghid-anaf-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-tranzactionarea-a10845-614x346.jpg 614w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/ghid-anaf-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-tranzactionarea-a10845-295x166.jpg 295w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2023\/02\/ghid-anaf-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-tranzactionarea-a10845-590x332.jpg 590w\"   alt=\"ghid-anaf-privind-tratamentul-fiscal-al-veniturilor-realizate-de-persoanele-fizice-din-tranzactionarea-a10845\" 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 tranzac\u021bionarea jetoanelor nefungibile (NFT, dup\u0103 termenul englezesc non-fungible token).\u00a0Bro\u0219ura\u00a0include defini\u021bia [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10307,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10306","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\/10306","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=10306"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10306\/revisions"}],"predecessor-version":[{"id":10309,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/10306\/revisions\/10309"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/10307"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=10306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=10306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=10306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}