{"id":8402,"date":"2023-03-28T07:55:07","date_gmt":"2023-03-28T05:55:07","guid":{"rendered":"https:\/\/ceccarvrancea.ro\/ro\/?p=8402"},"modified":"2023-03-28T07:55:08","modified_gmt":"2023-03-28T05:55:08","slug":"anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-de-persoanele-fizice-din-prestarea-unor-activitati-de-infrumusetare-intretinere-corporala","status":"publish","type":"post","link":"https:\/\/ceccarvrancea.ro\/ro\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-de-persoanele-fizice-din-prestarea-unor-activitati-de-infrumusetare-intretinere-corporala\/","title":{"rendered":"ANAF a publicat un material informativ privind tratamentul fiscal aplicabil veniturilor ob\u021binute de persoanele fizice din prestarea unor activit\u0103\u021bi de \u00eenfrumuse\u021bare\/\u00eentre\u021binere corporal\u0103"},"content":{"rendered":"\n<h1>\u00a0<\/h1>\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-29081\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/03\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-de-s17735.jpg\" sizes=\"auto, (max-width: 353px) 100vw, 353px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/03\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-de-s17735.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/03\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-de-s17735-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2023\/03\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-de-s17735-150x91.jpg 150w\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<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\/Ghid_infrumusetare_2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>material informativ<\/em><\/strong><\/a>\u00a0<span class=\"stk-highlight\"><em>privind tratamentul fiscal aplicabil veniturilor ob\u021binute de persoanele fizice din prestarea unor activit\u0103\u021bi de \u00eenfrumuse\u021bare\/\u00eentre\u021binere corporal\u0103<\/em>. Ghidul se adreseaz\u0103 tuturor persoanelor fizice care ob\u021bin sau inten\u021bioneaz\u0103 s\u0103 ob\u021bin\u0103 venituri din prestarea unor activit\u0103\u021bi de \u00eenfrumuse\u021bare\/\u00eentre\u021binere corporal\u0103, \u00een mod individual sau \u00eentr-o form\u0103 de asociere. Aceste venituri reprezint\u0103 venituri impozabile \u0219i, potrivit Codului Fiscal, se \u00eencadreaz\u0103 \u00een categoria venituri din activit\u0103\u021bi independente.<\/span><\/p>\n<p><span class=\"stk-highlight\">Ghidul cuprinde informa\u021bii detaliate privind:<\/span><\/p>\n<p><strong><em><span class=\"stk-highlight\">\u25cf\u00a0\u00eenregistrarea \u00een Registrul Comer\u021bului \u0219i autorizarea func\u021bion\u0103rii<\/span><\/em><\/strong><\/p>\n<p><span class=\"stk-highlight\">Persoanele fizice care inten\u021bioneaz\u0103 s\u0103 ob\u021bin\u0103 venituri din prestarea unor activit\u0103\u021bi de \u00eenfrumuse\u021bare\/\u00eentre\u021binere corporal\u0103 \u00ee\u0219i pot desf\u0103\u0219ura activitatea \u00een urm\u0103toarele forme de organizare:\u00a0<strong>a)<\/strong>\u00a0individual \u0219i independent, ca persoane fizice autorizate;\u00a0<strong>b)<\/strong>\u00a0ca \u00eentreprinz\u0103tori titulari ai unei \u00eentreprinderi individuale;\u00a0<strong>c)<\/strong>\u00a0ca membri ai unei \u00eentreprinderi familiale. Orice activitate economic\u0103 desf\u0103\u0219urat\u0103 permanent, ocazional sau temporar \u00een Rom\u00e2nia de c\u0103tre persoanele fizice autorizate, \u00eentreprinderile individuale \u0219i \u00eentreprinderile familiale trebuie s\u0103 fie \u00eenregistrat\u0103 \u0219i autorizat\u0103, \u00een condi\u021biile OUG nr.44\/2008. Autorizarea func\u021bion\u0103rii nu exonereaz\u0103 persoanele fizice autorizate, \u00eentreprinderile individuale \u0219i \u00eentreprinderile familiale de obliga\u021bia de a ob\u021bine, \u00eenainte de \u00eenceperea activit\u0103\u021bii, autoriza\u021biile, avizele, licen\u021bele \u0219i altele asemenea, prev\u0103zute \u00een legi speciale, pentru desf\u0103\u0219urarea anumitor activit\u0103\u021bi economice.<\/span><\/p>\n<p><span class=\"stk-highlight\">Persoanele fizice care inten\u021bioneaz\u0103 s\u0103 ob\u021bin\u0103 venituri din prestarea unor activit\u0103\u021bi de \u00eenfrumuse\u021bare\/\u00eentre\u021binere corporal\u0103 au obliga\u021bia s\u0103 solicite oficiului registrului comer\u021bului de pe l\u00e2ng\u0103 tribunalul din jude\u021bul \u00een care \u00ee\u0219i stabilesc sediul profesional, \u00eenregistrarea \u0219i autorizarea func\u021bion\u0103rii, \u00eenainte de \u00eenceperea activit\u0103\u021bii economice, ca persoan\u0103 fizic\u0103 autorizat\u0103, respectiv ca \u00eentreprinz\u0103tor titular al unei \u00eentreprinderi individuale. Reprezentantul \u00eentreprinderii familiale are obliga\u021bia s\u0103 solicite \u00eenregistrarea \u00een registrul comer\u021bului \u0219i autorizarea func\u021bion\u0103rii \u00eenainte de \u00eenceperea activit\u0103\u021bii economice.<\/span><\/p>\n<p><span class=\"stk-highlight\"><strong><em>\u25cf\u00a0obliga\u021biile fiscale declarative \u0219i de plat\u0103 din punct de vedere al impozitului pe venit<\/em><\/strong>:<\/span><\/p>\n<p><span class=\"stk-highlight\"><strong>\u25aa<\/strong>\u00a0<em>Depunerea Declara\u021biei unice<\/em><\/span><\/p>\n<p><span class=\"stk-highlight\">Ulterior \u00eenregistr\u0103rii \u00een registrul comer\u021bului \u0219i autoriz\u0103rii func\u021bion\u0103rii, persoanele fizice au obliga\u021bia de a depune la organul fiscal Declara\u021bia unic\u0103 privind impozitul pe venit \u0219i contribu\u021biile sociale datorate de persoanele fizice (formularul 212). \u00cen cazul \u00een care \u00eencep activitatea \u00een cursul anului fiscal, persoanele fizice vor depune Declara\u021bia unic\u0103 \u00een termen de 30 de zile de la data producerii evenimentului. \u00cen Declara\u021bia unic\u0103, contribuabilul va completa \u00een mod corespunz\u0103tor Capitolul II \u2013 Date privind impozitul pe veniturile estimate\/norma de venit a se realiza \u00een Rom\u00e2nia \u0219i contribu\u021biile sociale datorate, prin intermediul c\u0103ruia contribuabilii \u00ee\u0219i exercita \u0219i op\u021biunea privind determinarea venitului net anual: \u2023<strong>\u00a0fie pe baza normelor de venit<\/strong>; \u2023<strong>\u00a0fie \u00een sistem real,\u00a0<\/strong>pe baza datelor din contabilitate. \u00cen situa\u021bia \u00een care persoana fizic\u0103 \u00eencepe activitatea \u00een luna decembrie a anului de impunere, aceasta va depune Declara\u021bia unic\u0103 privind impozitul pe venit \u0219i contribu\u021biile sociale datorate de persoanele fizice \u2013\u00a0<strong>Capitolul I. Date privind veniturile realizate\u00a0<\/strong>p\u00e2n\u0103 la data de 25 mai, inclusiv, a anului urm\u0103tor celui de impunere.<\/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-aplicabil-veniturilor-obtinute-de-persoanele-fizice-din-prestarea-unor-activitati-de-infrumusetare-intretinere-corporala-s17735\/\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-a-publicat-un-material-informativ-privind-tratamentul-fiscal-aplicabil-veniturilor-obtinute-de-persoanele-fizice-din-prestarea-unor-activitati-de-infrumusetare-intretinere-corporala-s17735\/\">CECCAR Business Magazine<\/a><\/em>.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 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 aplicabil veniturilor ob\u021binute de persoanele fizice din prestarea unor activit\u0103\u021bi de \u00eenfrumuse\u021bare\/\u00eentre\u021binere corporal\u0103. Ghidul se adreseaz\u0103 [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8403,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/8402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/comments?post=8402"}],"version-history":[{"count":1,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/8402\/revisions"}],"predecessor-version":[{"id":8404,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/posts\/8402\/revisions\/8404"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media\/8403"}],"wp:attachment":[{"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/media?parent=8402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/categories?post=8402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarvrancea.ro\/ro\/wp-json\/wp\/v2\/tags?post=8402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}