{"id":8889,"date":"2025-01-27T10:51:30","date_gmt":"2025-01-27T10:51:30","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=8889"},"modified":"2025-01-27T11:05:26","modified_gmt":"2025-01-27T11:05:26","slug":"ce-entitati-nu-depun-declaratia-informativa-d-406-saf-t","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/ce-entitati-nu-depun-declaratia-informativa-d-406-saf-t\/","title":{"rendered":"Ce entit\u0103\u021bi nu depun declara\u021bia informativ\u0103 D 406 SAF-T?"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/8889?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-json\/wp\/v2\/posts\/8889?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/ccib.ro\/afacerea\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div><p>Asocia\u0163iile de proprietari \u0219i persoanele juridice f\u0103r\u0103 scop patrimonial, persoanele fizice autorizate, \u00eentreprinderile individuale, \u00eentreprinderile familiale, persoanele fizice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi cu scop lucrativ, asocia\u021biile familiale, societ\u0103\u021bile profesionale de avoca\u021bi cu r\u0103spundere limitat\u0103 \u0219i cabinetele individuale de avocat, societ\u0103\u021bile profesionale notariale \u0219i birourile individuale notariale, cabinetele medicale individuale \u0219i unit\u0103\u0163ile de cult sunt exceptate de la depunerea declara\u021biei D-406 SAF-T, informeaz\u0103 ANAF.<\/p>\n<p>\u00cen contextul \u00een care, conform prevederilor legale, unit\u0103\u0163ile de cult, asocia\u0163iile de proprietari \u0219i persoanele juridice f\u0103r\u0103 scop patrimonial, care prin actul normativ de \u00eenfiin\u0163are, prin legi speciale sau prin alte acte normative au obliga\u0163ia \u0163inerii contabilit\u0103\u0163ii \u00een partid\u0103 simpl\u0103, folosesc un sistem de raportare simplificat, respectiv contabilitatea \u00een partid\u0103 simpl\u0103, la fel ca \u0219i contribuabilii care sunt deja excepta\u021bi de la depunerea fi\u0219ierului standard de control fiscal (SAF-T), conform OPANAF nr. 1783\/2021 modificat prin OPANAF nr. 373\/2022 \u0219i OPANAF 2518\/2022, s-a identificat necesitatea modific\u0103rii \u0219i complet\u0103rii Anexei 5 a OPANAF nr. 1783\/2021, \u00een sensul clarific\u0103rii \u00een mod expres a except\u0103rii de la depunerea declara\u021biei D-406 SAF T \u0219i a entit\u0103\u021bilor men\u021bionate mai sus.<\/p>\n<p>ANAF precizeaz\u0103 c\u0103 se pot solicita informa\u021bii suplimentare sau clarific\u0103ri cu privire la depunerea \u0219i completarea declara\u021biei D406 la adresa de e-mail <a href=\"mailto:saft@anaf.ro\">saft@anaf.ro<\/a>. <strong>(C.\u0218.)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Asocia\u0163iile de proprietari \u0219i persoanele juridice f\u0103r\u0103 scop patrimonial, persoanele fizice autorizate, \u00eentreprinderile individuale, \u00eentreprinderile familiale, persoanele fizice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi cu scop lucrativ, asocia\u021biile familiale, societ\u0103\u021bile profesionale de avoca\u021bi cu r\u0103spundere limitat\u0103 \u0219i cabinetele individuale de avocat, societ\u0103\u021bile profesionale notariale \u0219i birourile&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8889","post","type-post","status-publish","format-standard","hentry","category-pentru-afacerea-dvs","issue-serie-noua-nr-41-15-01-01-2025-14-02-2025"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ce entit\u0103\u021bi nu depun declara\u021bia informativ\u0103 D 406 SAF-T? 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