{"id":9170,"date":"2026-04-08T09:02:32","date_gmt":"2026-04-08T07:02:32","guid":{"rendered":"https:\/\/ceccarbihor.ro\/ro\/?p=9170"},"modified":"2026-04-08T09:02:35","modified_gmt":"2026-04-08T07:02:35","slug":"anaf-in-proiect-modificari-la-formularul-224-declaratie-privind-veniturile-sub-forma-de-salarii-si-asimilate-salariilor-din-strainatate-obtinute-de-catre-persoanele-fizice-care-desfasoara-a","status":"publish","type":"post","link":"https:\/\/ceccarbihor.ro\/ro\/anaf-in-proiect-modificari-la-formularul-224-declaratie-privind-veniturile-sub-forma-de-salarii-si-asimilate-salariilor-din-strainatate-obtinute-de-catre-persoanele-fizice-care-desfasoara-a\/","title":{"rendered":"ANAF: \u00cen proiect, modific\u0103ri la formularul 224 \u201eDeclara\u021bie privind veniturile sub form\u0103 de salarii \u0219i asimilate salariilor din str\u0103in\u0103tate ob\u021binute de c\u0103tre persoanele fizice care desf\u0103\u0219oar\u0103 activitate \u00een Rom\u00e2nia\u201d"},"content":{"rendered":"\n\n\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-35929 alignright\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2026\/04\/anaf-in-proiect-modificari-la-formularul-224-declaratie-privind-veniturile-sub-forma-de-salarii-s25980.jpg\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2026\/04\/anaf-in-proiect-modificari-la-formularul-224-declaratie-privind-veniturile-sub-forma-de-salarii-s25980.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2026\/04\/anaf-in-proiect-modificari-la-formularul-224-declaratie-privind-veniturile-sub-forma-de-salarii-s25980-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2026\/04\/anaf-in-proiect-modificari-la-formularul-224-declaratie-privind-veniturile-sub-forma-de-salarii-s25980-150x91.jpg 150w\" alt=\"\" width=\"347\" height=\"210\" \/><\/figure>\n<\/div>\n<p>Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103 (ANAF)\u00a0 a elaborat \u0219i publicat \u00een transparen\u021b\u0103 decizional\u0103 un\u00a0<a href=\"https:\/\/static.anaf.ro\/static\/33\/Anaf\/20260407103442_359_proiect%20ordin-7apr26.zip\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><em>proiect de Ordin<\/em><\/strong><\/a>\u00a0<em>pentru\u00a0<\/em><em>modificarea OPANAF nr.3780\/2017 pentru aprobarea modelului \u0219i con\u021binutului unor formulare utilizate \u00een administrarea impozitului pe venit<\/em>. \u00cen Referatul de aprobare care \u00eenso\u021be\u0219te proiectul de act normativ se men\u021bioneaz\u0103 c\u0103, prin OUG nr.8\/2026, au fost aduse modific\u0103ri \u0219i complet\u0103ri Legii nr.227\/2015 privind Codul fiscal \u00een ceea ce prive\u0219te modul de determinare a venitului baz\u0103 de calcul al impozitului lunar pe veniturile din salarii \u0219i asimilate salariilor la func\u021bia de baz\u0103. Astfel, potrivit art.78 alin.(2) lit.a) pct.(iii<sup>1<\/sup>), (iii<sup>2<\/sup>) \u0219i (vi) din Codul fiscal, pentru determinarea venitului baz\u0103 de calcul al impozitului lunar pe veniturile din salarii \u0219i asimilate salariilor la func\u021bia de baz\u0103 se vor avea \u00een vedere \u0219i urm\u0103toarele deduceri din venitul net:<\/p>\n<p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/25aa.svg\" alt=\"\u25aa\" \/><\/strong>\u00a0<em>c<\/em><em>ontribu\u021biile la fondurile de pensii ocupa\u021bionale<\/em>\u00a0potrivit Legii nr.1\/2020, cu modific\u0103rile \u0219i complet\u0103rile ulterioare \u0219i cele reprezent\u00e2nd contribu\u021bii la scheme de pensii ocupa\u021bionale, calificate astfel \u00een conformitate cu legisla\u021bia privind pensiile ocupa\u021bionale de c\u0103tre Autoritatea de Supraveghere Financiar\u0103, administrate de c\u0103tre entit\u0103\u021bi autorizate stabilite \u00een state membre ale Uniunii Europene sau apar\u021bin\u00e2nd Spa\u021biului Economic European ori de c\u0103tre entit\u0103\u021bi autorizate \u00eentr-un stat aderent la codurile de liberalizare ale Organiza\u021biei pentru Cooperare \u0219i Dezvoltare Economic\u0103, suportate de angaja\u021bi, astfel \u00eenc\u00e2t la nivelul anului s\u0103 nu se dep\u0103\u0219easc\u0103 echivalentul \u00een lei al sumei de 400 euro;<\/p>\n<p>Cite\u0219te mai multe \u00een\u00a0<a title=\"CECCAR Business Magazine\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/anaf-in-proiect-modificari-la-formularul-224-declaratie-privind-veniturile-sub-forma-de-salarii-si-asimilate-salariilor-din-strainatate-obtinute-de-catre-persoanele-fizice-care-desfasoara-activitat-s25980\/\" 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)\u00a0 a elaborat \u0219i publicat \u00een transparen\u021b\u0103 decizional\u0103 un\u00a0proiect de Ordin\u00a0pentru\u00a0modificarea OPANAF nr.3780\/2017 pentru aprobarea modelului \u0219i con\u021binutului unor formulare utilizate \u00een administrarea impozitului pe venit. \u00cen Referatul de aprobare [&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],"tags":[],"class_list":["post-9170","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts\/9170","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/comments?post=9170"}],"version-history":[{"count":1,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts\/9170\/revisions"}],"predecessor-version":[{"id":9171,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/posts\/9170\/revisions\/9171"}],"wp:attachment":[{"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/media?parent=9170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/categories?post=9170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbihor.ro\/ro\/wp-json\/wp\/v2\/tags?post=9170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}