{"id":12346,"date":"2026-02-10T14:56:12","date_gmt":"2026-02-10T12:56:12","guid":{"rendered":"https:\/\/ceccarbotosani.ro\/ro\/?p=12346"},"modified":"2026-02-10T14:56:15","modified_gmt":"2026-02-10T12:56:15","slug":"un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata","status":"publish","type":"post","link":"https:\/\/ceccarbotosani.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":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e34c0a32843\" class=\"fw-col-sm-8 tf-sh-2b2b247de7951a7d7730590723c1935a\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-68e6d32360d2fbbc7bffe28393860c82 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<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\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e34c0a3302b\" class=\"fw-col-sm-4 tf-sh-6fb0967130b731a6505f5e54049208f8\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-5-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2026\/02\/un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata-s25460.jpg\"  alt=\"un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata-s25460\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2026\/02\/un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata-s25460.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2026\/02\/un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata-s25460-300x182.jpg 300w, https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2026\/02\/un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata-s25460.jpg 660w\"   alt=\"un-nou-model-al-formularului-300-decont-de-taxa-pe-valoarea-adaugata-s25460\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\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":12347,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-12346","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts\/12346","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/comments?post=12346"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts\/12346\/revisions"}],"predecessor-version":[{"id":12349,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts\/12346\/revisions\/12349"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/media\/12347"}],"wp:attachment":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/media?parent=12346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/categories?post=12346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/tags?post=12346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}