{"id":9691,"date":"2025-08-25T18:55:15","date_gmt":"2025-08-25T15:55:15","guid":{"rendered":"https:\/\/www.lugera.ro\/blog\/?p=9691"},"modified":"2025-09-05T08:01:30","modified_gmt":"2025-09-05T05:01:30","slug":"drepturi-de-autor-obligatii-fiscale-pentru-veniturile-din-2025-si-raportarea-prin-declaratia-unica-2026","status":"publish","type":"post","link":"https:\/\/www.lugera.ro\/blog\/drepturi-de-autor-obligatii-fiscale-pentru-veniturile-din-2025-si-raportarea-prin-declaratia-unica-2026\/","title":{"rendered":"Drepturi de autor: obliga\u021bii fiscale pentru veniturile din 2025 \u0219i raportarea prin Declara\u021bia unic\u0103 2026"},"content":{"rendered":"<h2><b>Ce sunt veniturile din drepturi de autor?<\/b><\/h2>\n<p><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/Cod_fiscal_norme_2023.htm\"><span style=\"font-weight: 400;\">Codul fiscal<\/span><\/a><span style=\"font-weight: 400;\"> include \u00een categoria veniturilor din drepturi de proprietate intelectual\u0103 toate sumele ob\u021binute din exploatarea crea\u021biilor originale:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">opere literare, artistice \u0219i \u0219tiin\u021bifice,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">programe pentru calculator,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">brevete de inven\u021bie, desene \u0219i modele industriale,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">m\u0103rci, indica\u021bii geografice \u0219i alte drepturi similare.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Pe scurt, dac\u0103 ob\u021bii bani dintr-o crea\u021bie personal\u0103 (scriere, fotografie, software, design, muzic\u0103, art\u0103 vizual\u0103), ace\u0219tia sunt venituri din drepturi de autor.<\/span><\/p>\n<h2><b>Declara\u021bia unic\u0103 2026 \u2013 termenul pentru raportarea veniturilor din 2025<\/b><\/h2>\n<p><a href=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2025\/08\/declaratia-unica-2026.jpg\"><img decoding=\"async\" class=\"aligncenter wp-image-9693 lazyload\" data-src=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2025\/08\/declaratia-unica-2026.jpg\" alt=\"declara\u021bia unic\u0103 2026\" width=\"750\" height=\"500\" data-srcset=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2025\/08\/declaratia-unica-2026.jpg 1000w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2025\/08\/declaratia-unica-2026-300x200.jpg 300w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2025\/08\/declaratia-unica-2026-768x512.jpg 768w\" data-sizes=\"(max-width: 750px) 100vw, 750px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 750px; --smush-placeholder-aspect-ratio: 750\/500;\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Persoanele fizice care ob\u021bin venituri din drepturi de autor \u00een 2025 au obliga\u021bia de a depune Declara\u021bia unic\u0103 (formular 212) p\u00e2n\u0103 la 25 mai 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Declara\u021bia are dou\u0103 roluri:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">stabile\u0219te impozitul pe venit datorat pentru anul anterior,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">definitiveaz\u0103 obliga\u021biile privind contribu\u021biile sociale (CAS \u0219i CASS), dac\u0103 veniturile dep\u0103\u0219esc plafoanele prev\u0103zute de lege.<\/span><\/li>\n<\/ol>\n<h2><b>Impozitul pe venit pentru drepturi de autor<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Impozitul este de 10%, aplicat asupra venitului net.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Venitul net poate fi determinat:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">forfetar \u2013 prin deducerea automat\u0103 a 40% cheltuieli forfetare,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00een sistem real \u2013 pe baza eviden\u021bei contabile \u0219i a cheltuielilor efective.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">&#x27a1;&#xfe0f;<\/span><span style=\"font-weight: 400;\"> Exemplu (sistem forfetar):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Venit brut anual: 30.000 lei<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cheltuieli forfetare (40%): 12.000 lei<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Venit net impozabil: 18.000 lei<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Impozit datorat: 1.800 lei<\/span><\/li>\n<\/ul>\n<h2><b>Contribu\u021bia la s\u0103n\u0103tate (CASS)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">CASS (10%) se datoreaz\u0103 numai dac\u0103 veniturile cumulate din drepturi de autor \u0219i alte surse similare dep\u0103\u0219esc <\/span><b>6 salarii minime brute<\/b><span style=\"font-weight: 400;\"> pe an (\u00een 2025, salariul minim brut este de 3.700 lei).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pragurile sunt:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00eentre 6 \u0219i 12 salarii minime \u2192 CASS la nivel de 6 salarii,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00eentre 12 \u0219i 24 salarii minime \u2192 CASS la nivel de 12 salarii,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">peste 24 salarii minime \u2192 CASS la nivel de 24 salarii.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Dac\u0103 veniturile sunt sub plafon, nu se pl\u0103te\u0219te CASS suplimentar.<\/span><\/p>\n<h2><b>Contribu\u021bia la pensie (CAS)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">CAS (25%) devine obligatorie doar dac\u0103 venitul net anual dep\u0103\u0219e\u0219te <\/span><b>12 salarii minime brute<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00eentre 12 \u0219i 24 salarii minime \u2192 CAS se calculeaz\u0103 la nivel de 12 salarii,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">peste 24 salarii minime \u2192 CAS se calculeaz\u0103 la nivel de 24 salarii.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Dac\u0103 veniturile sunt sub plafon, CAS nu este obligatorie, dar se poate pl\u0103ti op\u021bional pentru acumularea de stagiu la pensie.<\/span><\/p>\n<h2><b>Angaja\u021bi cu norm\u0103 \u00eentreag\u0103 \u0219i venituri suplimentare din drepturi de autor<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Mul\u021bi salaria\u021bi au \u0219i colabor\u0103ri ocazionale pl\u0103tite pe contracte de drepturi de autor. \u00cen acest caz:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dac\u0103 veniturile suplimentare sunt <\/span><b>sub 6 salarii minime brute<\/b><span style=\"font-weight: 400;\"> \u0219i impozitul a fost re\u021binut la surs\u0103 de pl\u0103titor, nu exist\u0103 obliga\u021bia depunerii Declara\u021biei unice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dac\u0103 plata s-a f\u0103cut f\u0103r\u0103 re\u021binere la surs\u0103, Declara\u021bia unic\u0103 trebuie depus\u0103 pentru declararea impozitului (10%), chiar dac\u0103 nu se datoreaz\u0103 CAS sau CASS sub plafon.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dac\u0103 veniturile dep\u0103\u0219esc plafoanele, obliga\u021biile de CAS \u0219i CASS se aplic\u0103 conform regulilor generale.<\/span><\/li>\n<\/ul>\n<h2><b>Cum se depune Declara\u021bia unic\u0103?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Formularul 212 se depune p\u00e2n\u0103 la <\/span><b>25 mai 2026<\/b><span style=\"font-weight: 400;\">, prin una dintre urm\u0103toarele metode:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">online, prin Spa\u021biul Privat Virtual (SPV) pe site-ul ANAF,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">prin portalul e-guvernare, cu certificat digital,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00een format tip\u0103rit, la ghi\u0219eul ANAF sau prin po\u0219t\u0103, cu confirmare de primire.<\/span><\/li>\n<\/ul>\n<h2><b>Concluzie<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Veniturile din <\/span><b>drepturi de autor<\/b><span style=\"font-weight: 400;\"> ob\u021binute \u00een 2025 trebuie raportate prin <\/span><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/Declaratii_R\/declaratie_unica.html\"><b>Declara\u021bia unic\u0103 2026<\/b><\/a><span style=\"font-weight: 400;\">. Impozitul pe venit este de 10%, iar contribu\u021biile la s\u0103n\u0103tate \u0219i pensii devin obligatorii numai atunci c\u00e2nd veniturile dep\u0103\u0219esc plafoanele stabilite \u00een func\u021bie de salariul minim.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pentru salaria\u021bii care ob\u021bin venituri suplimentare ocazionale din drepturi de autor, obliga\u021biile fiscale depind de nivelul veniturilor \u0219i de modul de plat\u0103 (cu sau f\u0103r\u0103 impozit re\u021binut la surs\u0103). \u00cen toate cazurile, respectarea termenului de raportare din mai 2026 este esen\u021bial\u0103 pentru evitarea penalit\u0103\u021bilor.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>Surs\u0103 foto: shutterstock.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ce sunt veniturile din drepturi de autor? Codul fiscal include \u00een categoria veniturilor din drepturi de proprietate intelectual\u0103 toate sumele ob\u021binute din exploatarea crea\u021biilor originale: opere literare, artistice \u0219i \u0219tiin\u021bifice, programe pentru calculator, brevete de inven\u021bie, desene \u0219i modele industriale, m\u0103rci, indica\u021bii geografice \u0219i alte drepturi similare. Pe scurt, dac\u0103 ob\u021bii bani dintr-o crea\u021bie personal\u0103 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":9692,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[663],"tags":[],"class_list":["post-9691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lugera-payroll"],"images":{"medium":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2025\/08\/drepturi-de-autor-300x200.jpg","large":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2025\/08\/drepturi-de-autor.jpg"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Drepturi de autor: obliga\u021bii fiscale 2025 \u0219i Declara\u021bia unic\u0103 2026<\/title>\n<meta name=\"description\" content=\"Afl\u0103 cum se calculeaz\u0103 veniturile din drepturi de autor, impozitul de 10%, 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