{"id":13692,"date":"2025-08-25T11:29:34","date_gmt":"2025-08-25T09:29:34","guid":{"rendered":"https:\/\/ceccarcovasna.ro\/ro\/?p=13692"},"modified":"2025-08-25T11:29:35","modified_gmt":"2025-08-25T09:29:35","slug":"a-fost-reglementat-sistemul-de-raportare-contabila-la-30-iunie-2025","status":"publish","type":"post","link":"https:\/\/ceccarcovasna.ro\/ro\/a-fost-reglementat-sistemul-de-raportare-contabila-la-30-iunie-2025\/","title":{"rendered":"A fost reglementat Sistemul de raportare contabil\u0103 la 30 iunie 2025"},"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-69e1b47bd00d2\" class=\"fw-col-sm-8 tf-sh-943e6252802aa6ef6ae15ef072527f8f\" >\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-da9aeb8033346ab052adc5178a06c5ea \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p>Prin\u00a0<strong><em>OMF nr. 1.194\/2025<\/em><\/strong>, publicat \u00een Monitorul Oficial nr. 730 din 5 august 2025, a fost reglementat Sistemul de raportare contabil\u0103 la 30 iunie 2025 a operatorilor economici. Prin noul act normativ s-a stabilit ca Sistemul de raportare contabil\u0103 la 30 iunie 2025 s\u0103 se aplice operatorilor economici care \u00een exerci\u021biul financiar precedent au \u00eenregistrat o cifr\u0103 de afaceri net\u0103 mai mare dec\u00e2t echivalentul \u00een lei a 1 milion de euro.<\/p>\n<p>Potrivit Referatului de aprobare a actului normatv, pentru \u00eentocmirea raport\u0103rilor contabile la 30 iunie 2025, \u00eencadrarea \u00een criteriul men\u021bionat se efectueaz\u0103 pe baza indicatorilor determina\u021bi din situa\u021biile financiare anuale ale exerci\u021biului financiar precedent, respectiv a balan\u021bei de verificare \u00eencheiate la finele exerci\u021biului financiar precedent, utiliz\u00e2nd cursul de schimb valutar comunicat de Banca Na\u021bional\u0103 a Rom\u00e2niei, valabil la data \u00eencheierii exerci\u021biului financiar precedent. MF precizeaz\u0103, de asemenea, c\u0103 entit\u0103\u021bile care nu au desf\u0103\u0219urat activitate de la data \u00eenfiin\u021b\u0103rii p\u00e2n\u0103 la 30 iunie 2025, cele care \u00een tot semestrul I al anului 2025 s-au aflat \u00een inactivitate temporar\u0103, cele \u00eenfiin\u021bate \u00een cursul anului 2025, precum \u0219i persoanele juridice care se afl\u0103 \u00een curs de lichidare, potrivit legii, nu \u00eentocmesc raport\u0103ri contabile la 30 iunie 2025.<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a title=\"CECCAR Business Magazine\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/a-fost-reglementat-sistemul-de-raportare-contabila-la-30-iunie-2025-s24037\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e1b47bd0588\" class=\"fw-col-sm-4 tf-sh-37453fa46a8bf3b479e9679bf316e0a9\" >\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-ded084110908b3350d9064722bda0795 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-5-3 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\/2025\/08\/NTQ2MTMyMTA0MzQ5NzE2MyUFBER5b7Jq1957QT8gzJLrBG_-HjsLI2Yhv31lvCA3pLKDZgEwj3wsZMV5wD1GXgl5eHIyymGKFIFEeBl9q-aFSU1KqlTB27RB0inGNxZV-1.jpg\"  alt=\"NTQ2MTMyMTA0MzQ5NzE2MyUFBER5b7Jq1957QT8gzJLrBG_-HjsLI2Yhv31lvCA3pLKDZgEwj3wsZMV5wD1GXgl5eHIyymGKFIFEeBl9q-aFSU1KqlTB27RB0inGNxZV\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2025\/08\/NTQ2MTMyMTA0MzQ5NzE2MyUFBER5b7Jq1957QT8gzJLrBG_-HjsLI2Yhv31lvCA3pLKDZgEwj3wsZMV5wD1GXgl5eHIyymGKFIFEeBl9q-aFSU1KqlTB27RB0inGNxZV-1.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\/2025\/08\/NTQ2MTMyMTA0MzQ5NzE2MyUFBER5b7Jq1957QT8gzJLrBG_-HjsLI2Yhv31lvCA3pLKDZgEwj3wsZMV5wD1GXgl5eHIyymGKFIFEeBl9q-aFSU1KqlTB27RB0inGNxZV-1-300x182.jpg 300w, https:\/\/ceccarcovasna.ro\/ro\/wp-content\/uploads\/2025\/08\/NTQ2MTMyMTA0MzQ5NzE2MyUFBER5b7Jq1957QT8gzJLrBG_-HjsLI2Yhv31lvCA3pLKDZgEwj3wsZMV5wD1GXgl5eHIyymGKFIFEeBl9q-aFSU1KqlTB27RB0inGNxZV-1.jpg 660w\"   alt=\"NTQ2MTMyMTA0MzQ5NzE2MyUFBER5b7Jq1957QT8gzJLrBG_-HjsLI2Yhv31lvCA3pLKDZgEwj3wsZMV5wD1GXgl5eHIyymGKFIFEeBl9q-aFSU1KqlTB27RB0inGNxZV\" 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>Prin\u00a0OMF nr. 1.194\/2025, publicat \u00een Monitorul Oficial nr. 730 din 5 august 2025, a fost reglementat Sistemul de raportare contabil\u0103 la 30 iunie 2025 a operatorilor economici. Prin noul act normativ s-a stabilit ca Sistemul [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":13694,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13692","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\/13692","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=13692"}],"version-history":[{"count":2,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/13692\/revisions"}],"predecessor-version":[{"id":13696,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/posts\/13692\/revisions\/13696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media\/13694"}],"wp:attachment":[{"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/media?parent=13692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/categories?post=13692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcovasna.ro\/ro\/wp-json\/wp\/v2\/tags?post=13692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}