{"id":4210,"date":"2026-03-05T10:59:48","date_gmt":"2026-03-05T08:59:48","guid":{"rendered":"https:\/\/ceccargalati.ro\/ro\/?p=4210"},"modified":"2026-03-05T10:59:51","modified_gmt":"2026-03-05T08:59:51","slug":"un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata","status":"publish","type":"post","link":"https:\/\/ceccargalati.ro\/ro\/un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata\/","title":{"rendered":"Un nou model al formularului (300) \u201eDecont de tax\u0103 pe valoarea ad\u0103ugat\u0103\u201d"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-35548\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2026\/02\/un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata-s25460.jpg\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2026\/02\/un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata-s25460.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2026\/02\/un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata-s25460-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2026\/02\/un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata-s25460-150x91.jpg 150w\" alt=\"\" width=\"660\" height=\"400\" \/><\/figure>\n<\/div>\n<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a aprobat, prin\u00a0<strong><em>OPANAF nr. 174\/2026<\/em><\/strong>, publicat \u00een Monitorul Oficial nr. 105 din 9 februarie 2026, un nou model \u0219i con\u021binut pentru formularul (300) \u201eDecont de tax\u0103 pe valoarea ad\u0103ugat\u0103\u201d. ANAF men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ c\u0103, potrivit prevederilor art.II pct. 42 din\u00a0<em>Legea nr. 141\/2025 privind unele m\u0103suri fiscal-bugetare<\/em>, \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\u00a0<a title=\"CECCAR Business Magazine\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata-s25460\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a aprobat, prin\u00a0OPANAF nr. 174\/2026, publicat \u00een Monitorul Oficial nr. 105 din 9 februarie 2026, un nou model \u0219i con\u021binut pentru formularul (300) \u201eDecont de tax\u0103 pe valoarea ad\u0103ugat\u0103\u201d. [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,17],"tags":[],"class_list":["post-4210","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/4210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/comments?post=4210"}],"version-history":[{"count":1,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/4210\/revisions"}],"predecessor-version":[{"id":4211,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/4210\/revisions\/4211"}],"wp:attachment":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/media?parent=4210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/categories?post=4210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/tags?post=4210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}