{"id":8187,"date":"2024-05-05T21:29:23","date_gmt":"2024-05-05T18:29:23","guid":{"rendered":"https:\/\/www.lugera.ro\/blog\/?p=8187"},"modified":"2024-06-05T19:12:15","modified_gmt":"2024-06-05T16:12:15","slug":"principalele-modificari-introduse-de-ordinul-anaf-779-2024","status":"publish","type":"post","link":"https:\/\/www.lugera.ro\/blog\/principalele-modificari-introduse-de-ordinul-anaf-779-2024\/","title":{"rendered":"Principalele Modific\u0103ri Introduse de Ordinul ANAF 779\/2024"},"content":{"rendered":"

Ordinul ANAF 779\/2024<\/a>, publicat \u00een Monitorul Oficial \u0219i intrat \u00een vigoare la 22 aprilie 2024, aduce schimb\u0103ri majore \u00een domeniul declar\u0103rii impozitelor, taxelor \u0219i contribu\u021biilor sociale. Aceste modific\u0103ri se axeaz\u0103 pe semnalarea distinct\u0103 a corecturilor de impozite \u0219i taxe efectuate dup\u0103 primirea notific\u0103rilor de conformare, introducerea Sistemului Informatic de Interes Strategic Na\u021bional (SIISN) \u0219i utilizarea modulelor pentru analiza informa\u021biilor de la contribuabili.<\/p>\n

 <\/p>\n

Contextul \u0219i Importan\u021ba Modific\u0103rilor<\/strong><\/h2>\n

Scopul principal al Ordinului ANAF 779\/2024 este de a monitoriza mai eficient veniturile la bugetul de stat \u0219i de a \u00eembun\u0103t\u0103\u021bi conformarea fiscal\u0103 a contribuabililor. Acest lucru se petrece \u00een contextul digitaliz\u0103rii cresc\u00e2nde \u0219i a utiliz\u0103rii sistemelor informatice, care devin instrumente esen\u021biale at\u00e2t pentru administra\u021bia fiscal\u0103, c\u00e2t \u0219i pentru contribuabili.<\/p>\n

Notific\u0103rile de Conformare<\/strong><\/h2>\n

Notific\u0103rile de conformare sunt instrumente preventive folosite de ANAF pentru a semnala contribuabililor riscurile \u0219i erorile fiscale identificate, permi\u021b\u00e2ndu-le s\u0103 corecteze eventualele erori \u00eenainte de a fi selecta\u021bi pentru o inspec\u021bie fiscal\u0103. Conform Codului de procedur\u0103 fiscal\u0103, aceste notific\u0103ri sunt transmise \u00eenainte de selectarea pentru inspec\u021bia fiscal\u0103, oferind contribuabililor oportunitatea de a se conforma voluntar.<\/p>\n

Modific\u0103ri la Declara\u021biile Fiscale<\/strong><\/h2>\n

Ordinul ANAF 779\/2024 introduce casete rectificative pentru corecturile efectuate \u00een urma notific\u0103rilor de conformare la urm\u0103toarele declara\u021bii fiscale:<\/p>\n

Declara\u021bia 101 (Impozit pe profit):<\/strong> Utilizat\u0103 pentru a raporta impozitul pe profit datorat de c\u0103tre contribuabili pentru o anumit\u0103 perioad\u0103 fiscal\u0103.<\/p>\n

Declara\u021bia 101 Grup fiscal (Impozit pe profit pentru grupuri fiscale):<\/strong> Folosit\u0103 de grupurile de contribuabili care raporteaz\u0103 impozitul pe profit consolidat la nivel de grup fiscal.<\/p>\n

Declara\u021bia 300 (Decontul de TVA):<\/strong> Utilizat\u0103 pentru a raporta TVA colectat\u0103 \u0219i dedus\u0103 \u00eentr-o anumit\u0103 perioad\u0103 fiscal\u0103.<\/p>\n

Declara\u021bia 301 (Decontul special de TVA):<\/strong> Folosit\u0103 pentru situa\u021bii speciale, cum ar fi achizi\u021biile intracomunitare, unde TVA trebuie raportat\u0103 separat.<\/p>\n

Declara\u021bia 307 (Sumele din ajustarea\/corec\u021bia ajust\u0103rilor\/regularizarea TVA):<\/strong> Utilizat\u0103 pentru a raporta ajust\u0103rile de TVA necesare \u00een urma modific\u0103rilor condi\u021biilor ini\u021biale ale tranzac\u021biilor.<\/p>\n

Declara\u021bia 311 (TVA colectat\u0103 datorat\u0103 de cei cu codul de tax\u0103 anulat):<\/strong> Folosit\u0103 de contribuabilii c\u0103rora li s-a anulat codul de TVA pentru a raporta TVA colectat\u0103 pentru opera\u021biunile desf\u0103\u0219urate dup\u0103 anularea codului.<\/p>\n

Declara\u021bia 710 (Declara\u021bia rectificativ\u0103 privind taxele \u0219i impozitele declarate prin formularul 100):<\/strong> Permite contribuabililor s\u0103 corecteze erorile din declara\u021biile ini\u021biale privind impozitele \u0219i taxele datorate.<\/p>\n

\u00cen cazul formularelor 101, 301, 307, 311 \u0219i 710, a fost introdus\u0103 o c\u0103su\u021b\u0103 special\u0103 de bifat pentru corecturile f\u0103cute ca urmare a unei notific\u0103ri de conformare. Pentru formularul 300, ANAF a introdus o cerere special\u0103 de corectare a erorilor materiale, reglementat\u0103 prin Ordinul ANAF 3604\/2015.<\/p>\n

\"Ordinul<\/a><\/p>\n

Introducerea SIISN<\/strong><\/h2>\n

Sistemul Informatic de Interes Strategic Na\u021bional (SIISN) \u0219i modulele sale sunt esen\u021biale pentru noua strategie de monitorizare \u0219i analiz\u0103 a veniturilor fiscale. Sub umbrela SIISN se reg\u0103sesc mai multe sisteme informatice, fiecare av\u00e2nd un rol specific:<\/p>\n

e-Factura:<\/strong> Permite emiterea \u0219i transmiterea facturilor \u00een format electronic, asigur\u00e2nd un flux rapid \u0219i securizat de informa\u021bii \u00eentre contribuabili \u0219i ANAF, facilit\u00e2nd verificarea conformit\u0103\u021bii \u0219i reduc\u00e2nd riscurile de fraud\u0103 fiscal\u0103.<\/p>\n

e-Transport:<\/strong> Monitorizeaz\u0103 transporturile de bunuri cu risc fiscal ridicat, oferind autorit\u0103\u021bilor fiscale informa\u021bii \u00een timp real despre traseele \u0219i cantit\u0103\u021bile transportate, ajut\u00e2nd la prevenirea \u0219i detectarea transporturilor ilicite \u0219i a evaziunii fiscale.<\/p>\n

e-Sigiliu:<\/strong> Utilizat pentru sigilarea electronic\u0103 a documentelor fiscale, asigur\u00e2nd integritatea \u0219i autenticitatea acestora, contribuind la cre\u0219terea \u00eencrederii \u00een documentele electronice \u0219i la simplificarea procedurilor de verificare fiscal\u0103.<\/p>\n

e-SAF-T (Standard Audit File for Tax):<\/strong> Standard interna\u021bional care permite transferul de date contabile \u0219i fiscale \u00eentre contribuabili \u0219i autorit\u0103\u021bi \u00eentr-un format standardizat, facilit\u00e2nd auditul fiscal \u0219i \u00eembun\u0103t\u0103\u021bind capacitatea ANAF de a analiza \u0219i verifica informa\u021biile contabile.<\/p>\n

e-Case de marcat:<\/strong> Integreaz\u0103 casele de marcat electronice cu ANAF, permi\u021b\u00e2nd transmiterea automat\u0103 a datelor despre v\u00e2nz\u0103ri, asigur\u00e2nd o monitorizare mai precis\u0103 a activit\u0103\u021bilor comerciale \u0219i reduc\u00e2nd evaziunea fiscal\u0103 \u00een sectorul retail.<\/p>\n

e-TVA:<\/strong> Destinat gestion\u0103rii taxei pe valoarea ad\u0103ugat\u0103, facilit\u00e2nd raportarea \u0219i verificarea tranzac\u021biilor supuse TVA, ajut\u00e2nd la identificarea neconcordan\u021belor \u0219i a posibilelor fraude legate de TVA.<\/p>\n

Aceste sisteme permit ANAF s\u0103 analizeze datele fiscale ale contribuabililor, s\u0103 identifice riscurile \u0219i s\u0103 previn\u0103 evaziunea fiscal\u0103.<\/p>\n

Impactul SIISN asupra Contribuabililor<\/strong><\/h2>\n

Implementarea SIISN \u0219i utilizarea modulelor de analiz\u0103 a informa\u021biilor de la contribuabili vor permite ANAF s\u0103 utilizeze profilele de risc pentru a monitoriza \u0219i evalua mai eficient conformarea fiscal\u0103. Astfel, contribuabilii vor trebui s\u0103 fie mai aten\u021bi la declararea corect\u0103 \u0219i complet\u0103 a obliga\u021biilor fiscale.<\/p>\n

Concluzie<\/strong><\/h2>\n

Ordinul ANAF 779\/2024 aduce schimb\u0103ri semnificative \u00een administrarea fiscal\u0103, pun\u00e2nd accent pe digitalizare \u0219i utilizarea sistemelor informatice pentru \u00eembun\u0103t\u0103\u021birea conform\u0103rii fiscale. Introducerea casetelor rectificative pentru corecturile f\u0103cute dup\u0103 notific\u0103rile de conformare \u0219i implementarea SIISN reprezint\u0103 pa\u0219i importan\u021bi \u00een direc\u021bia unei administr\u0103ri fiscale mai eficiente \u0219i transparente. Contribuabilii trebuie s\u0103 fie con\u0219tien\u021bi de aceste modific\u0103ri \u0219i s\u0103 \u00ee\u0219i ajusteze procedurile interne pentru a se conforma noilor cerin\u021be.<\/p>\n

Photo credit shutterstock.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ordinul ANAF 779\/2024, publicat \u00een Monitorul Oficial \u0219i intrat \u00een vigoare la 22 aprilie 2024, aduce schimb\u0103ri majore \u00een domeniul declar\u0103rii impozitelor, taxelor \u0219i contribu\u021biilor sociale. Aceste modific\u0103ri se axeaz\u0103 pe semnalarea distinct\u0103 a corecturilor de impozite \u0219i taxe efectuate dup\u0103 primirea notific\u0103rilor de conformare, introducerea Sistemului Informatic de Interes Strategic Na\u021bional (SIISN) \u0219i utilizarea […]<\/p>\n","protected":false},"author":6,"featured_media":8190,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[663],"tags":[],"class_list":["post-8187","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lugera-payroll"],"images":{"medium":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/06\/shutterstock_2430838381-300x198.jpg","large":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2024\/06\/shutterstock_2430838381.jpg"},"yoast_head":"\nDeclara\u021bii Fiscale Principalele Modific\u0103ri Ordinul ANAF 779\/2024<\/title>\n<meta name=\"description\" content=\"Declara\u021bii Fiscale - 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