{"id":538,"date":"2025-04-16T09:38:34","date_gmt":"2025-04-16T09:38:34","guid":{"rendered":"https:\/\/danielastan.ro\/?p=538"},"modified":"2025-04-16T09:39:17","modified_gmt":"2025-04-16T09:39:17","slug":"veniturile-din-profesii-liberale-categorie-de-venit-pentru-care-se-completeaza-si-se-depune-declaratie-unica-in-anul-2025","status":"publish","type":"post","link":"https:\/\/danielastan.ro\/index.php\/2025\/04\/16\/veniturile-din-profesii-liberale-categorie-de-venit-pentru-care-se-completeaza-si-se-depune-declaratie-unica-in-anul-2025\/","title":{"rendered":"Veniturile din profesii liberale-categorie de venit pentru care se completeaza si se depune declaratie unica in anul 2025"},"content":{"rendered":"\n<p>Din categoriile de venituri realizate in anul 2024 pentru care se depune Declaratia Unica fac parte si <strong><em>veniturile din activitati independente<\/em><\/strong>.<\/p>\n\n\n\n<p><strong>Astfel, distingem:<\/strong><\/p>\n\n\n\n<ol>\n<li>venituri din <strong><em>activitati independente, pentru care venitul net se stabileste in sistem real, pe baza datelor din contabilitate<a id=\"_ednref1\" href=\"#_edn1\"><strong>[i]<\/strong><\/a><\/em><\/strong>;<\/li>\n\n\n\n<li>venituri din <strong><em>activitati independente <\/em><\/strong>realizate din Romania, impuse <strong><em>pe baza de norme de venit<\/em><\/strong> in cazul contribuabililor care au inceput activitatea in luna decembrie a anului 2024<a id=\"_ednref2\" href=\"#_edn2\">[ii]<\/a>;<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<p>In conformitate cu dispozitiile art.67 Cod fiscal referitor la Definirea veniturilor din activit\u0103\u0163i independente \u201c<strong><em>Constituie venituri din profesii liberale<\/em><\/strong> <strong><em>veniturile obtinute din prestarea de servicii cu caracter profesional, potrivit actelor normative speciale care reglementeaza organizarea \u015fi exercitarea profesiei respective<\/em><\/strong>. ( art.67 alin.2 C.fisc.)<a href=\"#_edn3\" id=\"_ednref3\">[iii]<\/a><\/p>\n\n\n\n<p>Potrivit dispozitiilor art. 68 Cod fiscal sunt stabilite Regulile generale de stabilire a venitului net anual din activitati independente, determinat \u00een sistem real, pe baza datelor din contabilitate.<\/p>\n\n\n\n<p>Prin urmare <strong><em>veniturile din profesii liberale <\/em><\/strong>fac parte din categoria <strong><em>veniturilor din activitati independente,<\/em><\/strong> pentru care <strong><em>venitul net se stabileste in sistem real<\/em><\/strong>, pe baza datelor din contabilitate si pentru care se completeaza si se depune declaratie unica in anul 2025.<\/p>\n\n\n\n<p><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 In continuare art.68 Cod fiscal prevede:<\/strong><\/p>\n\n\n\n<p>&nbsp;(alin.8)\u201dContribuabilii pentru care determinarea venitului anual se efectueaza \u00een sistem real au obligatia sa completeze Registrul de evidenta fiscala, in vederea stabilirii venitului net anual\u201d.<\/p>\n\n\n\n<p>(alin.9)\u201dModelul \u015fi continutul Registrului de evidenta fiscala se aproba prin ordin al ministrului finantelor publice\u201d.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"#_ednref1\" id=\"_edn1\">[i]<\/a> <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Brosura_Declaratia_Unica_2025.pdf\">https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Brosura_Declaratia_Unica_2025.pdf<\/a> cap.3 Categorii de venituri realizate in anul 2024 pentru care se depune Declaratia Unica<\/p>\n\n\n\n<p><a href=\"#_ednref2\" id=\"_edn2\">[ii]<\/a> Ibidem<\/p>\n\n\n\n<p><a href=\"#_ednref3\" id=\"_edn3\">[iii]<\/a> Codul fiscal (Legea nr.227\/2015) publicat in M.Of.nr. 688&nbsp;din&nbsp;2015.09.10&nbsp;&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Din categoriile de venituri realizate in anul 2024 pentru care se depune Declaratia Unica fac parte si veniturile din activitati independente. Astfel, distingem: In conformitate cu dispozitiile art.67 Cod fiscal referitor la Definirea veniturilor din activit\u0103\u0163i independente \u201cConstituie venituri din profesii liberale veniturile obtinute din prestarea de servicii cu caracter profesional, potrivit actelor normative speciale&hellip;&nbsp;<a href=\"https:\/\/danielastan.ro\/index.php\/2025\/04\/16\/veniturile-din-profesii-liberale-categorie-de-venit-pentru-care-se-completeaza-si-se-depune-declaratie-unica-in-anul-2025\/\" class=\"\" rel=\"bookmark\">Cite\u0219te mai mult &raquo;<span class=\"screen-reader-text\">Veniturile din profesii liberale-categorie de venit pentru care se completeaza si se depune declaratie unica in anul 2025<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[54,56,55,53],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Veniturile din profesii liberale-categorie de venit pentru care se completeaza si se depune declaratie unica in anul 2025 | Avocat Daniela Stan - Avocat Constanta<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/danielastan.ro\/index.php\/2025\/04\/16\/veniturile-din-profesii-liberale-categorie-de-venit-pentru-care-se-completeaza-si-se-depune-declaratie-unica-in-anul-2025\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Veniturile din profesii liberale-categorie de venit pentru care se completeaza si se depune declaratie unica in anul 2025 | Avocat Daniela Stan - Avocat Constanta\" \/>\n<meta property=\"og:description\" content=\"Din categoriile de venituri realizate in anul 2024 pentru care se depune Declaratia Unica fac parte si veniturile din activitati independente. Astfel, distingem: In conformitate cu dispozitiile art.67 Cod fiscal referitor la Definirea veniturilor din activit\u0103\u0163i independente \u201cConstituie venituri din profesii liberale veniturile obtinute din prestarea de servicii cu caracter profesional, potrivit actelor normative speciale&hellip;&nbsp;Cite\u0219te mai mult &raquo;Veniturile din profesii liberale-categorie de venit pentru care se completeaza si se depune declaratie unica in anul 2025\" \/>\n<meta property=\"og:url\" content=\"https:\/\/danielastan.ro\/index.php\/2025\/04\/16\/veniturile-din-profesii-liberale-categorie-de-venit-pentru-care-se-completeaza-si-se-depune-declaratie-unica-in-anul-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Avocat Daniela Stan - Avocat Constanta\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-16T09:38:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-16T09:39:17+00:00\" \/>\n<meta name=\"author\" content=\"Cabinet Avocat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"Cabinet Avocat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/danielastan.ro\/index.php\/2025\/04\/16\/veniturile-din-profesii-liberale-categorie-de-venit-pentru-care-se-completeaza-si-se-depune-declaratie-unica-in-anul-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/danielastan.ro\/index.php\/2025\/04\/16\/veniturile-din-profesii-liberale-categorie-de-venit-pentru-care-se-completeaza-si-se-depune-declaratie-unica-in-anul-2025\/\"},\"author\":{\"name\":\"Cabinet Avocat\",\"@id\":\"https:\/\/danielastan.ro\/#\/schema\/person\/e47ad96133e60a7ebaabef742164172a\"},\"headline\":\"Veniturile din profesii liberale-categorie de venit pentru care se completeaza si se depune declaratie unica in anul 2025\",\"datePublished\":\"2025-04-16T09:38:34+00:00\",\"dateModified\":\"2025-04-16T09:39:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/danielastan.ro\/index.php\/2025\/04\/16\/veniturile-din-profesii-liberale-categorie-de-venit-pentru-care-se-completeaza-si-se-depune-declaratie-unica-in-anul-2025\/\"},\"wordCount\":289,\"publisher\":{\"@id\":\"https:\/\/danielastan.ro\/#organization\"},\"keywords\":[\"activitati independente\",\"declaratie unica vennituri activitati independente\",\"profesii liberale\",\"venitul net activitati\"],\"articleSection\":[\"Noutati\"],\"inLanguage\":\"ro-RO\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/danielastan.ro\/index.php\/2025\/04\/16\/veniturile-din-profesii-liberale-categorie-de-venit-pentru-care-se-completeaza-si-se-depune-declaratie-unica-in-anul-2025\/\",\"url\":\"https:\/\/danielastan.ro\/index.php\/2025\/04\/16\/veniturile-din-profesii-liberale-categorie-de-venit-pentru-care-se-completeaza-si-se-depune-declaratie-unica-in-anul-2025\/\",\"name\":\"Veniturile din profesii liberale-categorie de venit pentru care se completeaza si se depune declaratie unica in anul 2025 | Avocat Daniela Stan - 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