{"id":4266,"date":"2026-03-16T10:30:49","date_gmt":"2026-03-16T08:30:49","guid":{"rendered":"https:\/\/ceccargalati.ro\/ro\/?p=4266"},"modified":"2026-03-16T10:30:51","modified_gmt":"2026-03-16T08:30:51","slug":"anaf-propune-modificari-la-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-de-rambursare","status":"publish","type":"post","link":"https:\/\/ceccargalati.ro\/ro\/anaf-propune-modificari-la-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-de-rambursare\/","title":{"rendered":"ANAF propune modific\u0103ri la Procedura de solu\u021bionare a deconturilor cu sume negative de TVA cu op\u021biune de rambursare"},"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-35686\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2026\/03\/anaf-propune-modificari-la-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-s25749-1.jpg\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2026\/03\/anaf-propune-modificari-la-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-s25749-1.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2026\/03\/anaf-propune-modificari-la-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-s25749-1-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2026\/03\/anaf-propune-modificari-la-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-s25749-1-150x91.jpg 150w\" alt=\"\" width=\"660\" height=\"400\" \/><\/figure>\n<\/div>\n<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF) a elaborat \u0219i publicat \u00een transparen\u021b\u0103 decizional\u0103 un\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20260313114325_267_proiectdgpav.zip\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>proiect de Ordin<\/strong><\/a>\u00a0prin care urmeaz\u0103 s\u0103 modifice \u0219i s\u0103 completeze\u00a0<em>OPANAF nr.352\/2022 pentru aprobarea Procedurii de solu\u021bionare a deconturilor cu sume negative de TVA cu op\u021biune de rambursare<\/em>. Ini\u021biatorii proiectului men\u021bioneaz\u0103, \u00een Referatul de aprobare a actului normativ, c\u0103, potrivit procedurii de solu\u021bionare, \u00een cazul persoanelor impozabile \u00eenregistrate \u00een scopuri de TVA care solicit\u0103 rambursarea soldului sumei negative de TVA, care nu se reg\u0103sesc \u00een niciuna dintre situa\u021biile prev\u0103zute la art.169 alin.(2) sau alin.(3), dup\u0103 caz din Legea nr.207\/2015 privind Codul de procedur\u0103 fiscal\u0103, suma reprezent\u00e2nd taxa pe valoarea ad\u0103ugat\u0103 solicitat\u0103 se ramburseaz\u0103 f\u0103r\u0103 efectuarea inspec\u021biei fiscale anticipate.<\/p>\n<p>\u00cen acest caz, precum \u0219i \u00een cazul \u00een care, cu ocazia inspec\u021biei fiscale anticipate, nu au fost stabilite diferen\u021be fa\u021b\u0103 de suma solicitat\u0103 la rambursare, decizia de rambursare a TVA se \u00eentocme\u0219te de compartimentul cu atribu\u021bii \u00een domeniul solu\u021bion\u0103rii deconturilor cu sume negative de TVA cu op\u021biune de rambursare \u0219i se semneaz\u0103 de conduc\u0103torul unit\u0103\u021bii fiscale.<\/p>\n<p>Cite\u0219te mai multe \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-propune-modificari-la-procedura-de-solutionare-a-deconturilor-cu-sume-negative-de-tva-cu-optiune-de-rambursare-s25749\/\" 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 elaborat \u0219i publicat \u00een transparen\u021b\u0103 decizional\u0103 un\u00a0proiect de Ordin\u00a0prin care urmeaz\u0103 s\u0103 modifice \u0219i s\u0103 completeze\u00a0OPANAF nr.352\/2022 pentru aprobarea Procedurii de solu\u021bionare a deconturilor cu sume negative de [&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-4266","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\/4266","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=4266"}],"version-history":[{"count":1,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/4266\/revisions"}],"predecessor-version":[{"id":4267,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/4266\/revisions\/4267"}],"wp:attachment":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/media?parent=4266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/categories?post=4266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/tags?post=4266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}